From 1 November 2026, imports handled under Benin’s exceptional temporary admission (ATE) customs regime will require one declaration rather than two. The Directorate General of Customs announced the change in a circular dated 21 October. The new procedure will run through the Customs Webb platform and replace the two separate declarations previously used under this regime.
The single filing will cover both the portion of goods that has been depreciated and the portion still subject to a suspensive customs arrangement. It will remove the need for a separate declaration for release into domestic consumption under the procedure described, while retaining the information needed to assess duties and taxes.
The change concerns importers, licensed customs brokers, transport companies and other economic operators using the regime, including for equipment employed in construction or other works. It is an administrative simplification, not an announcement of a new tax exemption or a general reduction in customs duties.
Two periods will determine the tax calculation
On Customs Webb, operators will enter the “depreciation period” under the procedure details for the goods. This is the total time needed for full depreciation. A separate “suspension period” field, under the Transport tab, will record the time effectively depreciated while the goods are used for a project or works.
The system will use those two periods, together with the applicable taxation details for the goods, to calculate duties and taxes automatically. The circular lists that calculation and simpler processing and settlement of customs declarations among the aims of the reform.
Extending an exceptional temporary admission will still require prior approval from the Directorate General of Customs. Once authorised, the responsible customs office will update the existing declaration directly, without asking the operator to create another one.