Export
São Tomé grows some of the most prized cocoa in the world, yet exports it in modest volumes. 2026 changes the picture: China has opened its market duty-free, the US has extended AGOA, and the EU is bringing in the EUDR. Here is where and how to sell, which documents you need, and what incentives the law offers.
I worked in the national unit of the Enhanced Integrated Framework (Quadro Integrado Reforçado, EIF/WTO). It prepared rules of origin and trained cocoa, pepper and coffee producers for exactly these markets (EIF). Below is what matters to an investor in practice.
Cocoa is the backbone: about 78% of official goods exports. Coffee and pepper hold a niche of just 1–2% — which is exactly where there is the most room (Téla Nón).
| Product | Share of official exports |
|---|---|
| Cocoa and cocoa products | ~78% |
| Palm and coconut oil | ~18% |
| Coffee, pepper and other spices | ~1% |
Cocoa. Output of commercial beans rose from 2,500 t in 2019 to about 3,000 t a year in 2021–2023 (CIAT data). Roughly 8,000–9,000 ha are under cocoa; most belongs to the CECAB and CECAQ-11 cooperatives, the rest to private companies and farmers. Harvesting runs all year, with peaks in April–June and September–November. About 30% is classed as “fine or flavour” cocoa. Over 99% of the crop is shipped by sea to the EU (European Commission, VCA4D).
Country brand. With support from the QIR programme the country created the “Marca STP” brand and is registering three geographical indications: cocoa, coffee and pepper. CIAT laboratories are going through accreditation under an EU and UNIDO programme. For an exporter this supports a premium price for São Tomé origin.
Coffee and pepper. Volumes are small, but there is demand for rare island varieties. After refurbishment, the pepper processing centre can prepare up to 75 t a year for export (RTP).
Not just raw beans. The islands already export cocoa butter and cocoa powder for the food and cosmetics industries, as well as RSPO-certified palm oil. A typical oil shipment is about 105 t in five flexitank containers from São Tomé to Rotterdam. Each lot comes with a laboratory certificate of analysis, and organic lots carry the code of the EU certification body.
Where it goes. The main buyers are the Netherlands, Belgium and Portugal.
In 2026 an exporter from São Tomé has four realistic destinations, each with its own rules.
| Market | Regime for São Tomé | What matters |
|---|---|---|
| EU and Portugal | EBA — duty-free and quota-free; after leaving the UN least developed countries list on 13 December 2024 it continues for a transition period | New EU GSP regulation from 1 January 2027; EUDR rules from 30 December 2026 |
| China | Zero tariffs on all goods from 53 African countries since 1 May 2026 | Exports to China were zero in 2025; a phytosanitary protocol for cocoa beans was signed in 2024 |
| United States | São Tomé is AGOA-eligible (over 1,800 products duty-free); AGOA is extended to 31 December 2026 | Cocoa beans are duty-free anyway; cocoa, coffee and spices have been exempt from “reciprocal” tariffs since 13 November 2025. US tariffs change often — check the rate on the shipping date |
| Africa (AfCFTA) | Agreement ratified in June 2019 | Preferences only with a certificate of origin; weak regional logistics |
What this means in practice. The EU general duty on cocoa beans and green coffee is already 0%, so losing LDC status does not affect them. The difference is in processed goods: without preferences, cocoa butter pays 7.7%, cocoa powder 8% and roasted coffee 7.5%. If you plan processing on the islands, model a no-EBA scenario for the end of the transition period. China is currently an open niche: it needs consistent quality, traceability and full certification.
If the goods are already in a warehouse, paperwork and shipment take 1–2 weeks. If the lot is assembled from a new harvest, allow about 45 days on average.
| Charge | Rate | Legal basis |
|---|---|---|
| Export duty on local products | 0% | art. 85(1) |
| Customs service fee | 0.5% of customs value | art. 85(3) |
| IT fee | 100 dobras per declaration | art. 51(3) |
| Customs broker services | up to 0.3% of customs value | art. 10 |
| Re-export of previously imported goods | 2% | art. 85(2) |
Source: Customs Tariff, Decree-Law 14/2023 (AGA). Locally harvested coconuts may be exported only with approval of the competent authority; there are no such restrictions on cocoa, coffee or pepper.
A project of €50,000 or more registered under the Investment Code (DL 19/2016) receives the benefits of the Tax Benefits Code (DL 15/2016). For agriculture and exports the key ones are:
| Incentive | What it gives |
|---|---|
| Corporate income tax (25%) for agriculture | −50% for 7 years, then −25% for 2 more years |
| Import of project equipment | Exemption from import duties |
| Purchase of land and property for the project | SISA exemption; stamp duty relief for 5 years |
| Depreciation | Accelerated, ×2 |
| Special development zones (Cantagalo, Lembá, Lobata, Caué, Príncipe) | Additional incentives |
Two conditions. Under the simplified regime you receive 50% of the incentives. If you sell subsidised assets without approval, the State takes 30%. Repatriation of profits is guaranteed by art. 18 of the Investment Code — more in our tax guide.
About the author
Euclides Martins is the CEO of MARSF Serviços, with more than 13 years of experience in São Tomé and Príncipe. He previously served as Lead Communications Specialist at the national implementation unit of the Enhanced Integrated Framework (Quadro Integrado Reforçado, the WTO-linked Aid for Trade programme), where he was also responsible for liaison with the Government of São Tomé and Príncipe.
MARSF sets up your export company, obtains the CIAT licence and certificates, finds suppliers on the islands and buyers abroad, and supports your first shipment.
Discuss my export project →This article is for general information only and is not legal or tax advice. Laws and fees may change — check the current terms before you decide.