Togo Customs Guide: Importing and Exporting Personal Effects
This guide compiles Togo customs regulations for importing and exporting household goods and personal effects. It applies to shipments by sea or air, and is compiled from the latest FIDI and IAM guides. For reference only - please confirm details with your Seapoe consultant before shipping.
Certificate of change of residence or certificate of move issued by the municipality at origin or by consulate.
Detailed, valued inventory dated and signed by the client, in French.
Transfer letter or work certificate.
The NIF (Tax Identification Number), a number issued by the OTR (Togolese Revenue Authority) in TOGO or failing that, the NIF of your employer. The following can also be asked:
Non-sale certificate (mentioning that goods/items were purchased more than 6 months before the client’s arrival in the destination country and that the client does not intend to resell them)
Copy of export declaration
Remarks
Personal effects of corporate or private customers and returning Togolese citizens will be taxed at 5% of the CIF value.
Foreigners will need a change of residence certificate and a certificate of work transfer.
Returning Togolese citizens will need to present the change of residence certificate only.
Failure to provide these documents will result in the effects being regarded as merchandise and taxed at 48% (incl. all taxes).
Brand new items will be subject to tax.
Diplomatic shipments: the exemption must be obtained prior to the arrival. It is not allowed anymore to issue a D48 form to anticipate exit.
2 levels of taxation for diplomatic shipments:
Ambassador and embassies themselves: the only tax that applies is the IT tax (and statistic tax for some Embassy): 10 -EUR
Embassy admins and technical staff: same taxation as expats: 5%
The ECTN can be issued at the country of origin. In the absence of an ECTN issued at country of origin, AGS Togo can process the ECTN on arrival for a fee of EUR 150/20’ or 250/40’, which is re-invoiced to the branch of origin.
Weapons
Customs Prescriptions
Importation of any firearms and ammunition is strictly forbidden.
Documents required for importing used household goods, personal effects, and related shipments.
Required Documents
Clear and legible copy of passport
Certificate of change of residence (issued by the municipality of origin or by a consulate), or certificate of move
Detailed, valued inventory in French, dated and signed by the owner of the goods
Work transfer certificate or letter from the employer
NIF (Numéro d'Identification Fiscale / Tax Identification Number), issued by the OTR (Togolese Revenue Authority), or the NIF of the shipper's employer
Two original Bills of Lading or Airway Bill — no express release for sea shipments
Electronic Cargo Tracking Note (ECTN) — must be obtained at the port of loading; if not obtained at origin, it can be processed on arrival for EUR 150 (20-foot) or EUR 250 (40-foot), which is charged back to the origin agent
Non-sale certificate confirming that goods were purchased more than 6 months before the client's arrival and will not be resold
Copy of export declaration (may be required)
For diplomats (Ambassadors and embassies)
All of the above plus: diplomatic waiver of duties obtained from the Togolese Ministry of Foreign Affairs before the shipment arrives — it is no longer permitted to issue a D48 form retrospectively to anticipate exit
Specific Information
Diplomatic shipments — two levels of taxation:
Ambassadors and embassies themselves: only the IT tax applies, plus a statistics tax for some embassies — approximately EUR 10 flat
Embassy administrative and technical staff: taxed at the same rate as expatriates (5% of CIF)
Personal effects of corporate employees, private individuals, and returning Togolese nationals are taxed at 5% of CIF value. This rate applies regardless of the reason for return or employment status. Brand new items are subject to additional tax.
All documents must be provided to the destination agent at least 2 weeks before the shipment arrives at the port of Lomé.
If the required documents — particularly the certificate of change of residence and work transfer certificate — are not provided, Customs will reclassify the goods as merchandise and tax them at 48% of CIF value (including all applicable taxes).
Foreigners require both the certificate of change of residence and the work transfer certificate. Returning Togolese nationals require only the certificate of change of residence.
The diplomatic exemption must be obtained prior to arrival. Retrospective exemptions are no longer issued.
All inventories must be in French.
Prohibited & Restricted Items
Prohibited Items
Firearms and ammunition — importation is strictly forbidden PERMIT REQUIRED for any legitimate exceptions
Narcotics and illegal drugs
Wildlife and wildlife products covered by CITES CITES
Counterfeit goods
Restricted / Dutiable Items
Alcohol: only "Fond de Cave" (personal wine cellar stock, maximum 20 bottles) is accepted in personal effects shipments
Tobacco: maximum quantities for duty-free import are 100 cigarettes, 100 cigarillos, 50 cigars, or 100g of tobacco per person (minimum age 15)
Fruits and vegetables: a phytosanitary certificate is required
New items: subject to additional duty regardless of overall shipment exemption status
All personal effects goods (non-diplomatic, non-exempt): taxed at 5% of CIF value; failure to provide required documents results in 48% taxation as merchandise
Consignment Instructions
Contact the destination agent to ensure all requirements have been met prior to import, especially for differences between air and sea shipments.
All documents must be in French. The destination agent must receive all documents at least 2 weeks before the vessel arrives at the port of Lomé. Failure to provide documents on time will result in port storage charges and the risk of Customs reclassifying the shipment as commercial merchandise at 48% duty.
The ECTN must be obtained at the port of loading. If not obtained at origin, the destination agent can arrange it on arrival but at additional cost (EUR 150 for 20-foot, EUR 250 for 40-foot), which is charged back to the origin branch.
For diplomatic shipments, the exemption must be obtained from the Ministry of Foreign Affairs before the shipment arrives. Retrospective exemptions are no longer issued.
Motor vehicles must be shipped in containers. Duty payments are required in full in cash or bank-certified cheque before delivery.
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