On December 28, 2012, the Benin government published the Finance Law for 2013. The major changes include:

• Some duty and/or VAT exemptions, temporary or permanent, remain in place for 2013 (art. 2-8). This includes IT materials (including software, printers, and spare parts); buses, minibuses and coaches; equipment and materials for construction and/or renovation of petrol stations, petrol tanks etc., and petrol trucks; cattle and poultry food; and agricultural materials and machinery and the like. Note that certain minor taxes and duties may remain in place depending on the exact product;
• Import, production and sale of fertilisers and phytosanitary instruments and equipment is exempted from all customs duties and taxes (art. 12);
• Import, production and sale of parts, accessories and spare parts of agricultural machinery, and small units of transformation and conservation of agricultural products, are exempted from import duties and VAT (art. 13);
• Imports of machinery and materials destined for production of packaging (and their parts, accessories, and spare parts) are exempted from import duties and VAT (art. 14);
• Protective helmets for motorcyclists and cyclists, as well as bicycles, are exempted from some import duties and VAT (artt. 15 and 16).

Update: Prolongation for 2014
On 2 January 2014, Benin prolonged the suspension for a variety of products. While the suspension for goods mentioned in paragraph one is temporary and will expire on 31 December 2014The suspension for agricultural machines and parts is permanent(para. 4)