Importing a car from China to Togo: full landed-cost guide 2026

Importing a car from China to Togo: the new-car abatement, clearance at Lomé and the carte grise

Cars for Togo are cleared at the Port Autonome de Lomé. A passenger car pays 20% duty, but the finance law cuts the customs value of new cars by 80% and exempts them from TVA. The DTRF then issues the carte grise.

Policy checked: 26 October 2026. Key sources: the 2025 finance law (Loi n° 2024-007), the OTR's 2026 cahier fiscal and the tariff of the Office Togolais des Recettes (OTR). Valuation, exemptions and registration are decided by the OTR and the DTRF; nothing here guarantees the outcome.

Who can import, and what the car must be

Individuals and companies import through a licensed customs broker (transitaire). Togo drives on the right; Chinese-market cars are left-hand drive. For a right-hand-drive car, ask the DTRF in writing first. The tax relief in article 7 of the 2025 finance law applies only to vehicles up to five years old: the customs value is reduced by 80% for a new passenger car, 100% for a new electric or hybrid car, 50% for a car one to two years old and 35% for three to five years. We found no official age limit for older cars; ask your broker.

Taxes and the landed cost

1. Customs duty 20% and statistical fee (RS) 1% for cars of heading 8703 in the OTR tariff.
2. New-car relief. For 2025, article 7 also exempted these cars from TVA, the national solidarity levy (PNS) and the advance income tax. The OTR's 2026 summary states that the specific measures of articles 7 to 17 were renewed for 2026, two of them amended. We have not seen the 2026 text.
3. TVA 18% (tax code, art. 195) on the duty-paid value (art. 186).
4. Excise 5% only on passenger cars of 13 fiscal horsepower or more (art. 243 and 245).
5. Levies on the customs value: ECOWAS levy (PC) 0.5% and WAEMU solidarity levy (PCS), cut from 1% to 0.8% from 1 July 2017 (BCEAO, WAEMU Council of Ministers, 30 June 2017); African Union levy (PUA) 0.2% and PNS 0.5% (finance law, art. 6), and a 0.75% destination-inspection fee (WTO review, Togo annex).
6. Advance income tax: 1% at customs on value plus duties for businesses with a valid tax card (procedures code, art. 102–103).

Two petrol SUVs, calculated live by our rules engine, which applies the 80% abatement and the TVA, PNS and advance-tax exemptions to new cars, treats the 13 HP excise threshold as 2.0 litres, and charges full duty, TVA, PNS and the advance tax on used cars over five years.

On these figures, landed charges come to about 12% of CIF, or 63–68% on top of the ex-works price. The OTR's assessment of the actual car prevails.

Carte grise and registration

Since 4 November 2024 registration requests go only through SYDONIA World (OTR notice 015/2024). The carte grise is issued by the Direction des Transports Routiers et Ferroviaires (DTRF) in Lomé. Stamp duty on a new car's carte grise is 7,500 FCFA for 4 to 11 HP, 11,000 FCFA for 12 to 15 HP and 16,000 FCFA above (tax code, art. 623), and the annual motor vehicle tax runs from 5,000 to 40,000 FCFA by fiscal horsepower (art. 162). Ask the DTRF about inspection and plates; registration is its decision.

Shipping and clearance at Lomé

Clearance at Lomé is filed on the single window (GUCE) and needs the invoice, packing list, bill of lading, the electronic cargo tracking note (BESC) and the verification certificate from the destination-inspection company. Cotecna runs that inspection: the importer files an intention to import before arrival. The BESC is issued at the port of loading through Antaser Afrique, agent of the Conseil National des Chargeurs du Togo; for LandedCar shipments the exporter applies for it and pays in China. LandedCar delivers to the Chinese port (FOB or CIF); clearance, duties, inspection and registration are handled in the importer's name, and who handles each step is written into the quotation and pro forma invoice.

Frequently asked questions

Is a new car really exempt from TVA? In 2025 it was (article 7); the OTR reports the measure renewed for 2026. Confirm before shipping.

What about a car older than five years? No abatement: full duty and TVA. A temporary 20% depreciation (notice 017/2025) ended on 31 December 2025.

Sources, checked 26 October 2026: Loi n° 2024-007, finance law 2025, art. 6–8 · OTR, cahier fiscal 2026 · Code général des impôts and LPF, 2025 update · OTR, TEC CEDEAO actualisé · OTR notice 015/2024 · OTR notice 017/2025 · service-public.gouv.tg: DTRF · WTO Trade Policy Review, Togo annex · WTO Trade Policy Review, WAEMU · Antaser Afrique: BESC. Estimates are LandedCar's, not official charges. The OTR's and the DTRF's decisions prevail.