As a member of the Customs Union of CEMAC, Chad adopts the common external tariff (CET), whose most favoured nation simple average is estimated at 18.1% by the WTO. However, the CET is difficult to be applied because members invoke country-specific exceptions and “safeguard” measures. Chad applies the exceptions to a varied range of product and therefore its average tariff rate is lower than the CET by being 16.4% (Heritage Foundation).
Products imported from outside the CEMAC region are subject to customs duties according to four tariff rate categories:
products of first necessity (e.g. flour, rice, etc.): 5%
primary materials and equipment: 10%
intermediate goods (e.g. tools, tires, etc.): 20%
consumer gGoods (e.g. canned foods, electronics, etc.): 30%.
In addition to the above customs duties, there are other supplementary taxes, including excise taxes of 20% on luxury products (such as televisions, audiovisual equipment, air conditioners, automobile radios, CD laser discs, home appliances, etc.), 25% on alcoholic beverages and tobacco, and 51% on new automobiles.
The government of Chad applies an 18% VAT and a 2% “statistical tax” to all goods entering or leaving Chad.
In line with CEMAC legislation, Chad collects the Community Integration Levy (TCI), the OHADA levy, and the Community Integration Contribution (CCI), amounting to 1.45% of import value. Other levies include a 0.4% Community Preference Levy (TPC) on fish, meat, dairy, and other animal products; an Advance Corporation Tax (IS) or Personal Income Tax (IRPP) of 4% of import value; and the Rural Intervention Fund (FIR) duty of 1 to 4% on agricultural products.