Ivory Coast: Declaration and inspection of physical cross-border transport of cash and negotiable instruments

In Circular No. 2393/MEFB/DGD/DU of February 20, 2026, the Director General of Customs clarified the rules governing the declaration and control of cross-border transport of cash and bearer negotiable instruments. The measure supports WAEMU external financial regulation and AML-CFT efforts. It applies to all persons, residents and non-residents, entering or leaving Ivorian territory, regardless of the mode of transport.

Persons and Transactions Covered

The rules apply to cash in CFA francs or foreign currency, as well as bearer negotiable instruments such as traveler’s checks, checks, promissory notes, money orders, and incomplete signed instruments without a named payee.

Declaration requirement

The obligation depends on the traveler’s residency status and the origin or destination of the trip and is assessed based on the total amount carried in cash and bearer instruments.

Upon entry into the country

• Residents from WAEMU countries must declare amounts of CFA 10,000,000 or more, and foreign currency exceeding the equivalent of CFA 500,000.
• Residents from outside WAEMU must declare amounts of CFA 5,000,000 or more.
• Non-residents from WAEMU must declare CFA 10,000,000 or more.
• Non-residents from outside WAEMU must declare foreign currency exceeding CFA 500,000.
• Residents must also be able to justify at least 8 business days of stay in a WAEMU member state.

Upon departure from the country

• Residents from WAEMU countries must declare amounts of CFA 10,000,000 or more.
• Residents from outside WAEMU must declare foreign currency exceeding CFA 3,000,000.
• In all cases, the amount taken out may not exceed the amount declared on entry or lawfully acquired in the country.

Declaration Procedures

Declarations must be made through the Border Cash Declaration System (SYDEF), available on the Customs website, before customs control. The process is free and does not trigger duties or taxes. A manual declaration may be used if the system is unavailable.

Inspection and Penalties

Customs may verify declarations, review supporting documents, and conduct physical inspections. In case of absence, omission, or false declaration, measures may include seizure of the funds or instruments, official reports, upload of signed reports to SYDEF, and referral of the matter to CENTIF within 8 days.

Remedies

Appeals may be lodged under the Customs Code, but they do not suspend the measures taken.