Carnet at the border
You definitely cannot get a Carnet at the border of any country. As mentioned you need to get get it from your automobile association or pay the tax due on your vehicle and claim it back when you leave with that vehicle.
Bear in mind that handing over any money to officials in Africa carries a very high probability of never seeing it again or minus some extortionate new tax they've invented. The Senegal border at the Diama Dam charge people money to stamp passports etc when they shouldn't be and no one queries this. They just pay up to avoid the hassle. Duty is duty though so there's no way around that without a carnet.
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