Credit to: Mr. Amarin Jitnathum / Shutterstock.com Introduction Custom fines for discrepancy between quantities manifested and the final stevedores' figure have been a potential issue for bulk vessels trading in West African countries, especially in countries such as Benin, Togo and the Ivory Coast which have a high demand for imported bagged commodities like sugar or rice. In the following we provide information on fines that can be imposed on vessels calling at Lomé, Cotonou or Abidjan and our recommended best practices to avoid delays upon completion of discharge. Background Bulk vessels discharging bagged cargo in Lomé, Cotonou or Abidjan will often receive a message from their agent on arrival stating that when a vessel is calling one of these ports the agent need to provide a copy of the cargo manifest within 24 hours after the vessel's arrival and that, in case of discrepancy between the quantity manifested and the final stevedore tally's figure, a custom fine will be imposed. As the vessel's agent is responsible for the payment of the fine on behalf of the vessel it is common, before completion of discharge, to receive a request for the issuance of a letter of undertaking (LOU) to cover the amount of the potential fine. The LOU request will be based on the estimation of the potential fine plus a usual uplift. What are the local custom regulations? As an example, in Togo, the fine is calculated based on the local market value estimated by local customs plus the difference accounting for the duties that should have been paid (on average 30% on the market rate) plus a fine. The Togolese customs code (Art. 327) states that a fine amounting two to three times the amount of duties and taxes evaded will be imposed in case of discrepancy between the quantity manifested and discharged. Before 2013, no amendment could be made by the vessel agent once the quantities manifested were declared to the customs upon vessel's arrival. If any discrepancy between the quantity m