Summary
- From 15 September 2026, the revised customs compliance certificate procedure applies to VAT-credit refund claims connected with both imports and exports.
- Applications begin online but currently require a physical supporting file; export claims include the electronic standardised invoice and transport-specific evidence.
- AEO businesses are relieved from providing destination-country receipt declarations, and certain other exporters may obtain a renewable 12-month waiver if stated conditions are met.
Extended article
Ivory Coast’s Directorate-General of Customs has revised the procedure for issuing Attestations de Régularité Douanière, the customs compliance certificates required for refunds of VAT credits related to imports and exports. The procedure was previously limited to mineral exports and now has a broader application.
Applicants register and complete the form online, followed by submission of a physical supporting file pending full digitalisation. For exports, the file includes the electronic standardised invoice and other evidence depending on the mode of transport. The revised rules also relieve Approved Economic Operators from producing a declaration of receipt in the destination country. Other exporters may obtain the same waiver for a renewable twelve-month period if the prescribed conditions are met. Circular No. 2423/MEFB/DGD was issued on 15 September 2026.
External sources: Visit the Ivory Coast Customs portal
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