IVORY COAST (Member of WACU) 



Item 



1968 



1 2 



Customs 

 Duty 



Fiscal 

 Duty 



Total duty 

 U.S. equiv. 



19573 



Customs 

 Duty 



Total duty, 

 U.S. equiv. 



Tobacco: 



Unmanufactured: 



Leaf or stalks. . . . 

 Manufactured: 



Cigars 



Cigarettes 



Smoking 



Chewing and snuff 



Percent 

 20 



75 

 75 

 75 

 75 



Francs 

 per kg. 



50 

 (percent) 

 730 

 730 

 615 

 615 



U.S. dol 

 per lb. 



Percent 

 20 



U.S. dollars 

 per pound 



^ Imports from the EC and members of the franc zone are exempt from payment of Customs Duty but are assessed Fiscal Duty 

 and all other taxes. Imports from U.S. pay all taxes and duties including the Customs Duty. 



2 There is a special import tax of 10 percent ad valorem CIF and a value added tax of 18 percent of duty and tax paid value. 



3 France paid only the fiscal tax and no customs duty, while other countries paid both. 

 ** Add a transaction tax of $0.17, and a fiscal duty of $1.34. 



^ Add a transaction tax of $0.10, and a fiscal duty of $1.34. 

 * Add a transaction tax of $0.04, and a fiscal duty of $1.13. 



Conversion rate, 1957 and 1968: 246.8 CFA francs ■■ 

 in.l CFA francs = US$1.00. 



US$1.00. Effective August 11, 1969, the rate of exchange changed to 



LIBERIA 





1968 



1957 



Item 



Specific rate 



Oocal 



currency) 



Ad val. 

 rate 



Total duty, 

 U.S. equiv. 



Specific rate 



Oocal 



currency) 



Ad val. 

 rate 



Total duty, 

 U.S. equiv. 



Tobacco: 



Unmanufactured 



Manufactured: 



Cigars and cheroots 



Cigarettes 



Manufactured: 



Including smoking, chewing 

 and snuff 



U.S. dol 

 per lb. 

 0.35 



2.25 

 (per 100) 



1.10 

 (per 100) 



.42 



Percent 

 5 



57 

 5 



U.S. dol 

 per lb. 



US dol 

 per lb. 

 0.24 



.30 



(per 100) 



.36 



Percent 

 40 



U.S. dol 

 per lb. 

 * 0.29 



' 43 







Includes 15 percent surtax and 5 percent Public Highway Levy. 



There is a Luxury Tax of $1.50 per 100 cigars. 



Plus a 15 percent surtax and 5 percent Public Highway Levy. 



60 



