• Republic of Côte d'Ivoire

Key documents required for timber legality and trade of Republic of Côte d'Ivoire

All key documents

  Key document Explanation Legal authority

RCCM (Registre de Commerce et du Crédit Mobilier - Trade and Personal Property Credit Register)

The first document required as proof of legal existence - the company is registered in the commercial register. Articles 44 and 46 OHADA, Uniform Act relating to General Commercial Law of 15 December 2010 Articles 97 and 98 OHADA of the Uniform Act relating to the law governing commercial companies of 17 April 1997.

Commercial Court of Abidjan


DFE (Déclaration Fiscale d’Existence - Fiscal Existence Declaration)

It justifies that the company is declared to the tax authorities and that it has a Taxpayer Account (CC - Compte Contribuable).

Tax return centre


CNPS registration certificate 


The company is registered with the CNPS (Caisse Nationale de Prévoyance Sociale - National Social Security Fund). Article 5 of law no. 99-477 of 2 August 1999 on the social security code. 



Importer/Exporter accreditation  

This document authorises the company to export timber products and is valid for the current year. Articles 9 and 10 of the Decree on the conditions for the processing and sale of forest products (Decree to be issued, 2019 Forest Code), the former decree is still in effect. 

Inter-ministerial Attribution Commission (Trade, Taxes, Water and Forests)


Reforestation Certificate           

Specific specifications pertaining to the logging operation and a simplified development plan or management plan (Forests of the rural domain).  Specific specifications pertaining to the logging operation and a forest management plan (Forests of the State's private domain). Compensatory reforestation quotas are defined in the specifications. 

Directorate of the Forest Land Registry ( MINEF )           


Debt Clearance Certificate

Specific operating specifications pertaining to the logging operation. This document is issued upon presentation of the receipts for payment of the surface area tax and the attribution tax, the tax on the sale of logs, the General Interest Tax and the reforestation certificate.

Water and Forestry Board


Debt Clearance Certificate

The SODEFOR's internal verification procedures. It is issued if the company's financial commitments are in order.



A Certificate that attests to proper facility operations 

Specific specifications relating to processing operations.

It is delivered after the visit of the facilities by the Regional Director, a judicial police officer. 

Regional Department of Water and Forests of the facilities' locality   


Receipt of payment of the General Interest Tax (TIG -  Taxe d’Intérêt Général

  • Article 74 of the 2019 forest code
  • Article 2 of Decree no. 2013-484 of 2 July 2013 establishing the institution of non-tax forest revenues within the MINEF.
  • Fiscal annex/General Tax Code.
  • Revenue orders are issued by the DPIF and the company is obliged to pay them in exchange for the issuance of a receipt. 

DPIF (Direction de la Production des Industries Forestières  -  Forest Industry Production Board)


Receipt for payment of the Surface Area and Attribution Tax  

 Issuance of a receipt upon payment of the taxes. General Tax Code - Article 74 of the 2019 forest code. 

Declaration at the Tax Centre  


Official report on  the delimitation of forest logging areas (PEFs)    

Specific specifications relating to the logging operation. Issued after the opening of the forest logging area (PEF) boundaries has been observed. 

Regional Department of Water and Forests of the  Territory         


Receipt of payment of the Tax on log sales 

  • Issuance of a receipt upon payment
  • 2018 Tax Appendix/General tax code
  • Article 74 of the 2019 forest code. 

Declaration at the Tax Centre  


Authorisation for the annual resumption of forest logging area (PEF)  activities 

  • Renewal of the annual harvest authorisation in the PEF
  • Article 63 of Law no. 2019-675 of 23 July 2019 of the Forest Code 

Ministry of Water and Forests


Forest Management Plan 

The forest management plan (PAF -  plan d'aménagement forestier) is a planning instrument that is specific to the relevant forest area; it defines the logging conditions.

 Article 57 and 58 of the Forestry Code and Article  4 of order no. 861/MINEF/CAB of 13 December 2019 on the conditions of preparation and implementation of forest and agro-forest management plans. 



Contract/Harvesting Authorisation for the Classified Forest

Decree 2019-980 of 27 November 27, 2019 pertaining to logging in the national forest estate (Classified Forests, Agroforestry, etc.). 



Specific logging operation agreement 

Specific specifications relating to logging in the classified forest. Lists certain specific conditions that must be met in terms of the logging operation. 



Payroll Tax (ITS -  Impôt sur les Traitements et Salaires)

Receipt certifying that the company has paid the taxes to the relevant administration.

Declaration at the Tax Centre  


CNPS ( Social security contribution)

Payment of monthly social security contributions to the CNPS

Declaration of social security contributions at the CNPS 


ARF Tax Compliance Certificate

This document shows that the company is currently up to date in terms of its tax obligations.

The company's Tax Centre 


Import-Export Code sheet         


Ministry of Commerce


Freight Forwarder's Certificate

Certifies that the logging company has paid his exit duties 

Freight Forwarder


Environmental Fee

The logging company has to pay this environmental tax; a payment receipt is issued once the logger has honoured its obligations. 



Phytosanitary certificate

Article 7 of Decree 63-457 of 7 November 1963 establishing the conditions for the introduction and export of plants and other materials which may carry dangerous microorganisms .