The linear exemption trajectory of 10% per year is expected to result in total customs exemption by 2030. This step completes the tax exemption already granted to the first group since 2019 and the second group since 2023, which includes clinker, electrical equipment, and transport trucks. The cumulative financial impact borne by the public treasury after a decade of free trade amounts to 103 billion FCFA, or an average annual cost of 10 billion FCFA. Customs revenue exceeded 1,000 billion FCFA in 2023, driven by the reorientation of supply flows towards the Chinese market. Between 2016 and 2024, the share of machine imports from China increased from 23.8% to 52.5%, while the European share decreased from 50.1% to 32.3%. The tax advantage remains concentrated: out of 1,021 registered establishments at the end of 2023, less than 5% captured 75% of the generated customs savings.

The reduction in import taxes lowers the acquisition costs of industrial equipment for large enterprises. The decrease in customs tariffs on chemical inputs strengthens the competitiveness of local transformation plants. Preferential access to European equipment stimulates the modernization of the road transport fleet.

The reduction in customs barriers favors the transfer of industrial technologies to the national economic fabric. The diversification of external suppliers preserves the balance of budgetary revenue in the face of the concessions granted to European partners. The concentration of tax gains on large structures reinforces the urgency of better integrating small and medium-sized enterprises into international trade circuits.


Bernardo