OVERVIEW OF CUSTOMS PROCEDURES IN SENEGAL. 

Senegal Customs operates under the authority of the Ministry of Finance. The form used for import declaration is the Bill of Entry, submitted by the importer’s customs broker, who has access to the Customs electronic filing system, Gainde 2000 (Automated Management of Customs Information and Transactions).

Only certified customs clearance agents and customs and excise bond titleholders are authorized to deal with clearance operations for imported goods.

After electronic transmittal of the import declaration, a hard copy of the Bill of Entry is submitted to Customs together with all relevant import documentation.

Senegal requires pre-shipment inspection certification by COTECNA.

If the FOB value of the shipment is equal to or higher than three millions CFA Francs, COTECNA issues a verification certificate confirming the declared value which is presented to Customs upon entry.

Payment of taxes and duties are performed through customs and excise bond.

The Customs and excise bond is handled by the Treasury which is in charge of taxes and duties collection.

Import Declaration for Food Products is a requirement for customs clearance of food products.

The Quality Department under the Ministry of Commerce must authorize the importation before customs release.

After all required documentation is presented and meets all requirements, and then an electronic release warrant is issued.

However, the release warrant is not stamped by Customs. An Unloading and Consumption Entry Certificate can be issued by the Customs inspector who processed the entry at the request of the importer.

The certificate is counter-signed and stamped by the chief of the customs office and attests to the entry for home consumption into Senegal.

The Bill of Entry and the Unloading and Consumption Entry Certificate together prove customs clearance.

 

 Customs Regimes.

  1. Consumption (Definitive) Entry

Entry for definitive consumption is carried out by filing a Bill of Entry with

Customs accompanied by the following general documentation:

  • Commercial Invoice
  • Bill of Lading
  • Packing List
  • Import Preliminary Declaration (DPI)
  • Verification Certificate from COTECNA
  • Import Declaration for Food Products
  • Relevant phytosanitary and health certificates

Once all regulations have been met and duties and fees paid, then Customs Proceeds to release the goods.

A Unloading and Consumption Entry Certificate can be issued by Customs at the importer’s request to attest that the

Shipment entered the commerce of Senegal. The Bill of Entry and the Unloading and Consumption Entry Certificate together prove customs Clearance.

Bonded Warehouse

Warehouse entry defers the payment of import duties until the goods are withdrawn from the warehouse for consumption in Senegal.

The importer will be required to provide a guarantee covering the cost of the duties which would otherwise be payable.

Goods can remain in the warehouse for a period of 18 months with a maximum extension of 9 months.

If the goods are withdrawn for release into free circulation, the consumption entry procedure is followed, in which case the importer is required

to pay customs duties and entry taxes based on the applicable rates at the date of withdrawal (customs regime code C301).

Otherwise, the goods can be exported out of the country without the payment of any duties (customs regime R300).

Temporary Import Procedure

Regulations provide for a temporary import regime known as “for Processing”. It allows the importer to import raw materials into the country

for processing (transformation from raw to finished product) without the Payment of duty or entry taxes provided that the finished products are then exported.

Transit

The transit regime (customs regime code S110) covers products which are not destined for the Senegalese market,

but for the bordering countries of Mauritania, Mali, Bissau Guinea, the Republique of Guinea and Gambia.

The Transit regime provides that goods which are merely being transported from one point on the Senegalese border to another

will not be subject to customs duty or entry tax within the Senegalese territory.

List of Customs Procedures Codes

The procedure code identifies what customs regime is being applied for the import and Appears in Box 4 of the Bill of Entry.

“C100” is the applicable code for an entry for home consumption.

C100: For consumption entry following the direct import of non-petroleum products.

C301: For consumption entry following the warehousing of petroleum and Petroleum products.

S300: Warehouse entry following the direct import of non-petroleum products.

S110: Ordinary Transit following the direct import of non-petroleum products.

R300: Re-exportation of non-petroleum products following storage warehousing.

Prepared by:

Import Clearing Department (Ocean)

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