Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Togo accepts the following items entry to the country as a document
shipment:
- Advertising literature
- Airline tickets
- Annual reports
- Cash letters, negotiable bonds, and drafts
- Cheques
- Computer print-outs
- Credit cards
- Diplomas
- Drawings
- Driver's Licence
- Examination papers
- Intercompany mail
- Manuscripts
- Maps and charts
- Mylars
- Newspapers, periodicals, and publications
- Price lists
- Proposals and bids
- Seismic data
- Specifications sheets
- Visa applications
The tabled items below are allowed entry into Togo as a document
shipment if they abide by the described restriction.
| Item | Restriction |
|---|
| Blueprints | Only copies of blueprints allowed |
| Brochures | Maximum shipment weight of 1 kg |
| Business cards | Maximum shipment weight of 2 kg |
| Calendars | Provided shipment weighs a maximum of 1 kg |
| Catalogues | Only if parcel weighs no more than 1 kg |
| Event tickets (football/soccer matches, stage performances, and
concerts) | Sender cannot be a printing company shipping to a sales office
or an event organiser |
| Forms | Must be blank |
| Invitations and greeting cards | Parcel's maximum weight can be 2 kg |
| Manuals | Provided manuals are of a technical nature and parcel weighs a
maximum of 1 kg |
| Newsletters | Only if they are for intercompany communication |
| Traveller's cheques | Only if they are personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
All gift shipments entering Togo, regardless of their value, will
incur duties and taxes. There is no threshold or de minimis value
below which no tax or duty fees are applied.
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in Togo
will be liable to taxes and duties even if the shipment has a small
value.
Shipments from Business-to-Business
Gift shipments from businesses in Canada to businesses in Togo will be
taxed and have duties applied to them.
Shipments from Business-to-Individual
If a business in Canada ships a gift of any value to an individual in
Togo, Togolese customs officials will levy duty and tax charges upon
it.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
Multiple Gifts in One Shipment
If your parcel contains multiple gifts, you should wrap and tag each
one separately.
Sample Commercial Invoice for Gifts
Sources:
https://www.fedex.com/en-us/ancillary-clearance-service.html
At this time, there is very limited information available concerning
the tax and duty status on goods shipped to Togo from Canada
particularly as it pertains to moving to Togo permanently.
Moving Temporarily
Students
There is no information available at this time concerning students
moving to Togo for the purposes of studying there.
Non-students
Non-students who stay temporarily in Togo may ship their personal
effects exempt from duties and taxes as long as they stay in the
country no more than 1 year. Also, the items must be in the same
condition upon exiting as they were when they entered.
NOTE:
- The goods must have an acquit-à-caution (a document allowing
the goods to circulate in Togo duty-free.
- Your shipment must not contain any prohibited items.
Moving Permanently
There is no information available at this time regarding moving
permanently to Togo with one's personal effects.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://jo.gouv.tg/sites/default/files/JO/JOS_25_06_2018-63E%20ANNEE%20N%C2%B0%2010%20TER.pdf
Sample Commercial Invoice for Personal Effects
Foodstuffs shipped to Togo will incur duty and taxes when they enter
the country.
You May Ship
- Candy
- Chocolate
- Tea
- Coffee
Do Not Ship
- Perishables - fruit and vegetables
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.fedex.com/en-us/ancillary-clearance-service.html
Sample Commercial Invoice for Food, Chocolate, Candies
Advertising materials may enter Togo duty-free if:
- They are not for sale
- They are destined for display at a fair, meeting, symposium, or
other similar exhibitions
- They stay no longer than 12 months in the country
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://jo.gouv.tg/sites/default/files/JO/JOS_25_06_2018-63E%20ANNEE%20N%C2%B0%2010%20TER.pdf
Sample Commercial Invoice for Promotional Material
Goods shipped to Togo from Canada for repair will be allowed a duty
and tax free admission to the country for a period of no more than 12
months.
NOTE:
An extension of the 12-month time limit may be granted if justified.
Items Under Warranty
Machinery and other goods under warranty shipped from Togo to Canada
for repairs will be readmitted into Togo exempt from all taxes and
duties.
Items No Longer Under Warranty
Equipment requiring repair that is no longer under a warranty will be
liable to all duties and taxes when said items re-enter Togo from
Canada.
Sending Product for Repair to Togo
Machinery and equipment imported into Togo for repair will be exempt
from all duties and taxes only if they remain in Togo for a maximum of
12 months. (This time limit may be extended under justifiable
circumstances.)
Returning Repaired Product to Togo
Provided a piece of equipment or other item is under a warranty, it
will incur no duties or taxes when it re-enters Togo if it was
repaired in Canada.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Togo or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://jo.gouv.tg/sites/default/files/JO/JOS_25_06_2018-63E%20ANNEE%20N%C2%B0%2010%20TER.pdf
Sample Commercial Invoice for Warranty Repair
Goods imported for temporary purposes are allowed a duty-free
exemption upon entry into Togo provided:
- They only stay a maximum of 12 months in the country
- Remain unchanged aside for normal wear-and-tear
NOTE:
An extension of the time limit may be granted if there are justifiable
reasons for it.
Temporary importation is allowed for items such as:
- Goods for repair
- Samples for display at meetings, trade fairs, and exhibitions
- Advertising materials
- Machinery or equipment for scientific experiments or for testing
ATA Carnets
Togo does not accept ATA Carnets for the temporary admission of goods.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://jo.gouv.tg/sites/default/files/JO/JOS_25_06_2018-63E%20ANNEE%20N%C2%B0%2010%20TER.pdf
Sample Commercial Invoice for Temporary Imports
All sold goods entering Togo will incur duty and VAT no matter their
value. Togo does not have a threshold below which no taxes or duties
are applied. However, if a shipment's value is 9720 XOF or less (about
$25 CAD), it may enter without undergoing a formal customs
declaration.
Occasional Shipper
Even if you only ship sold goods occasionally to Togo, duty and VAT
will be charged on all shipments regardless of their value (there is
no threshold or de minimis value below which no fees are incurred).
Regular shipper
Regular shippers of sold goods should use the services of a licenced
Togolese customs broker to ensure all paperwork is correctly filed.
Sources:
https://global-express.org/index.php?id=422&act=10&ite=211
Sample Commercial Invoice for Permanent/Sold Goods
