1 TARIFF MEASURES
Structure
of the tariff schedule
As of 1 of January 2000, Senegal as member
of the West African Economic and Monetary Union, UEMOA, put in place a
new import tariff structure that conforms with the Common External Tariff
(CET) scheme, based on the Harmonized Commodity Description and Coding
System, and it applies a ten-digit tariff nomenclature, agreed on by the
member states of the UEMOA.
Tariff publications
UEMOA's common external tariff is in effect
since 1 of January 2000.
| 11 |
Most goods are levied at a CIF basis which
includes the purchase price, various charges such as transport, packaging,
insurance, commissions freight and all other expenses incurred in shipping
the goods to the port of entry. |
| 12 |
MFN
In 1999 Senegal has simplified its tariff
regime by combining its customs and fiscal duties into a single customs
duty. The customs duty are now in line with UEMOA's Common external
tariff; this new legislation set out the following rates: 0% to all
pharmaceuticals i.e. drugs and other medicines for infectious diseases,
HIV/AIDS; 0% applies as well to agricultural inputs, capital goods, computer
and data processing equipment not available through local production, and
social, cultural, and scientific goods; 5% on raw materials, crude oil,
and cereals for industries; 10% on semi-finished products, diesel and fuel
oil, intermediate goods and other cereals; and 20% on goods for final consumption,
capital goods and computer and data processing equipment already available
through local production, new and used vehicles. |
| 16 |
Reduced or suspended rates
Goods imported for re-export are subject
to a temporary admission system and are not assessed customs duties.
Within the CET, tariff exemptions apply as well to agreed lists of raw
materials and crafts originating in the Union. Goods imported under the
warehouse system benefit from total suspension of duties and taxes for
12 months, with the possibility of renewal. In addition goods imported
from the member nations of the European Union and the franc monetary area
are exempt from customs duty but subject to other taxes. |
Preferential rates under economic
co-operation agreements
| 19.2 |
Senegal is member of the Economic Community
of West African States (ECOWAS) established on 28 of May 1975 in Lagos,
Nigeria, together with Benin, Burkina-Faso, Cape Verde, Côte d'Ivoire,
Gambia, Ghana, Guinea-Bissau, Liberia, Mali, Niger and Nigeria. ECOWAS
was established to promote economic social and cultural cooperation among
its members. It also includes the elimination as of 1994 of all non-tariff
barriers and a progressive but full elimination in respect of local products,
and traditional handicrafts originating within ECOWAS. Member countries
have abolished tariffs on a number of goods manufactured within the region.
Plans have been made to reduce or eliminate intra-community tariffs for
other industrial products using a separate schedule for most developed
members i.e. Côte d'Ivoire, Ghana, Nigeria, and Senegal; less developed
members
as Benin, Guinea, Liberia, Sierra Leone and Togo, and Least
developed
members such as Burkina Faso, Cape Verde, Gambia, Guinea-Bissau, Mali and
Niger.
In 1997, an estimated 400 industrial goods
had been approved under the trade liberalization scheme. On March
1998, senior customs officials from member countries agreed to harmonize
customs policies and administrations in order to facilitate intra-community
trade and to pursue the objective of establishing a common external tariff.
The ECOWAS Treaty includes among other objectives,
the establishement of a common market. In 1999, ECOWAS announced
plans to create a common west african currency by the year 2004.
Senegal is a member of the West African Economic
and Monetary Union, WAEMU, or Union Economique et Monétaire de l'Afrique
de l'Ouest, created on 10 of January 1994. The Treaty includes Benin,
Burkina Faso, Côte d'Ivoire, Guinea-Bissau, Mali, Niger, and Togo.
WAEMU aims at the exchange of economic information, coordination of industrial
and agricultural development, development of intra-african trade, creation
of a common market, and coordination of investment and transport planning.
The WAEMU members maintain tariff schedules based on the Harmonized Commodity
Description and Coding System, and apply the Common External Tariff (CET)
which took effect on 1 of January 2000. Implementation of the Common
External Tariff reduces the maximum customs duty rate to 20%.
In addition goods imported from the franc monetary area are exempt from
customs duty but are subject to other taxes. And effective 1 of January
2000, approved industrial and agricultural products within WAEMU may be
imported free of customs duty. Eligible goods must have at least
60 percent of the raw materials or 40% of the added value of WAEMU origin.
WAEMU countries are also in the process of creating a customs union by
gradually eliminating all internal tariffs. WAEMU members are also
members of the larger economic community of ECOWAS.
Senegal as member of the Organization of
the African Unity (OAU), has ratified the Treaty establishing the African
Economic Community (AEC) at the OAU summit meeting held in Abuja in June
1991; the Treaty aims at the creation of a pan-African economic and monetary
union over a 34 year period; this treaty is an extension of the Lagos Plan
of Action adopted in 1980 which schemed an African Common Market for the
year 2000.
Senegal participates in the June Partnership
Agreement between African, Caribbean, and Pacific States and the European
Union; this partnership is to replace the Lome Convention which has defined
the trade and economic relationship between the two parties since 1975.
The June 2000 partnership agreement requires
both parties to conclude compatible trading arrangements, with formal negotiations
for these arrangements to begin in September 2000 and taking effect not
later than 1 of January 2008. The partnership agreement is valid
for 20 years and is subject to revision once every five years. |
| 19.3 |
Senegal has signed many bilateral
agreements among which, Tunisia, Morocco, Arab countries, France, the United
States of America etc... |
2 PARA-TARIFF
MEASURES
| 21 |
To compensate the negative impact on some
local producers with the UEMOA CET, the following surtaxes are set on the
following imports: 10% surtax on imported millet, sorghum and corn; 20%
surtax on imported onions, potatoes, bananas, intermediary and whole grain
rice, and on imported tobacco and petroleum products; the surtax on petroleum
products is scheduled to decline to 5% on 1 of May 2001, before being eliminated
after 1 of May 2002. |
| 22.5 |
A statistical fee is levied at the rate
of 1% on imported goods in accordance to Article 8 of Regulation No. 02/97/CM/UEMOA
of 28 November 1997. |
| 22.9 |
A solidary tax of 0.5% is levied on all
goods not originating in member countries of the West African Economic
and Monetary Union.
Regulation No. 03/99/CM/UEMOA, rules the
taxe degressive de protection with 2 categories of rates: a low and a high
one set as follows: beginning 1 of January to 31 of December 2001 at 5%
and 10%; will be set at 2,5% and 5% from 1 of January to 31 of December
2001, and will be 0% as of 1 of January 2003. The tax is applied
to such refined products as tobacco, tomato paste, candies, matches, powdered
milk, and candles.
A seasonal tax called the taxe conjoncturelle
à l'importation, protects local production of vegetables, vegetable
oils, rice, onions, potatoes etc., when local production if threatened
by the import of cheaper products. It is levied at the rate of 10%.
A tax levied at the rate of 0.3% is levied
on the c.i.f. value of imported goods for the benefit of the Conseil sénégalais
des chargeurs (COSEC).
All imports outside the UEMOA are subject
to service fee of 6% or 12% depending on their customs classification.
In addition, the taxe d'égalisation is levied at the rate of 5%
on all imports. |
| 23.1 |
With UEMOA's efforts to standardize the
value-added-tax among its members, Senegal in line with implementing the
common external tariff adopted on January 2000, applies effective 24 September
2001, the UEMOA value-added tax rate of 18%, payable at the port of entry. |
| 23.2 |
Specific taxes are levied on alcoholic beverages,
sparkling beverages, coffee, tea, tobacco, cola, fatty substances, and
cement. |
FINANCE MEASURES
| 43.2 |
Before any preshiment could be undertaken
in order to control the quality and value of imports, the importer must
deposit with his authorized bank a prior import declaration for any import
which value exceeds CFA 1 million. Then the bank transmits
this declaration to the preshiment company. |
| 45 |
To make payments of imports to a foreign
country other than France, Monaco, French overseas department or territories,
the importer must request a transfer authorization from the Currency and
Credit Department, through the West African Monetary Union (WAMU) States
whose bank of issue has an operation account with the French Treasury.
Once the transfer authorization is obtained and the domicile with an authorized
bank indicated, the bank may make the transfer for payment of the imports. |
6 QUANTITY CONTROL MEASURES
| 61.21 |
Import of medicines is subject to approval
giving authorization to market it in Senegal in accordance with Article
601 of the Law containing the Public Health Code. In addition, imports
of substances known as drugs, narcotics, and hallucinogenic products can
only be imported by the National Supply Pharmacy on its own behalf or for
industries in the pharmaceutical sector. Among other imports destined
for selected puchasers, remains broken rice reserved for importation by
the public sector, the Caisse de péréquation et stabilisation
des prix or any other public entity designated by the State; the société
africaine de rafinage (SAR) the only refiner in Senegal, has the sole right
to import crude oil, and is the main importer of petroleum products. |
| 61.7 |
Import of gold is subject to prior authorization
issued by the Ministry for Economy, Finance and Planning. |
| 61.74 |
Any import of substances used in the cold
industry, and liable to deplete the ozone layer, require an authorization
from the Ozone Bureau of the Environment Board. |
| 61.78 |
Imports of other weapons, except collectors'
items, are subject to prior authorization by the Ministry of Interior.
However authorization may be granted to approved professionals or individuals
who have a gun licence. |
| 63.71 |
Until further notice, a total ban has been
imposed on any import of meat originating in the European Union, by Circular
No. 00868 of 29 of March 1996. |
| 63.78 |
Under the Law 66-03 of 18 January 1966 which
rules the system regarding weapons and ammunition with the exception of
the armed forces and police force, the import of weapons for land, naval
or air warfare and equipment accompanying them or used to transport them,
as well as equipment for protection against war gases, is prohibited. |
7 MONOPOLISTIC
MEASURES
| 72.1 |
Imports to Senegal must be insured by national
insurance companies. |
| 72.2 |
Forty percent of imported goods to Senegal
must be transported by Senegalese flag vessels. |
8 TECHNICAL
MEASURES
| 81 |
Senegal is a signatory to the Agreement
on Technical Barriers to Trade, commonly known as the Standards Agreement,
negotiated under the Tokyo Round of multilateral trade negotiations which
aims to eliminate the use of standards and certification system as impediments
to trade. Yet Senegal's standards are derived from the French, as
electricity used in the country is 220 V 50 cycles and the system of measurement
is metric. |
| 81.1 |
There exist the following draft standards
issued by the Senegalese Standards Institute of the Ministry of Mining,
crafts and industries: PNS 03-054 describes a method for the determination
of aflatoxins B1, B2, G1, G2 in peanut paste made from whole peanuts, while
PNS 03-053, establishes specifications concerning general chemical, physical
and microbiological characteristics, and hygiene; for tomato concentrade,
PNS 03-036 sets specifications concerning general characteristics, additives
and ingredients, chemical composition, microbiological characteristics
of tomato concentrate prepared by concentrating juice from healthy, ripe,
red tomatoes. |
| 81.11 |
Imported food products require a certificate
of conformity from the country of origin, in accordance with Circulaire
No. 472/MCA/DCE of 20 February 1970, amended by Circulaire No. 1073/MC/DCE/DCORF
of 14 April 1987. |
| 81.12 |
Sanitary regulations apply to imports of
animals destined for human consumption, by Decree 89-543 of 5 May 1989.
And Decree No. 60-122 SG of 10 March 1960, establishes mandatory action
to combat animal and vegetable crop parasites in Senegal. |
| 81.13 |
By Decrees Nos. 60-121, 60-122 of 10 March
1960, phytosanitary requirements are compulsory on imports of plants, seeds,
parts of plants, soil, manures, compost, and all packaging used to transport
them. |
| 81.14 |
Any import of substances used in the cold
industry, and liable to deplete the ozone layer, require an approval from
the Ozone Bureau of the Environment Board. |
| 81.17 |
Used motor vehicles destined for other purposes
than transportation of persons of more than 8 and 13 years, are subject
to technical certificate requirement, by Decree No. 94-669 of 30 June 1994. |
| 81.2/3 |
Senegal labelling and marking requirements
are applicable to canned and partly preserved food intended for human consumptions.
Such imported products must have the following information: country
of origin, product manufacture and expiration date with the best before
notice. For other non-food consumer products, the label must be writen
in French with the expiration date added. All boxes, cases and packets
containing tobacco and cigarettes must have the words "Vente au Sénégal"
(For Sale in Senegal) clearly printed below the firm's trademark in letters
not less than 3 mm high. The use of adhesive labels is prohibited.
Special requirements exist for labelling of alcoholic beverages.
As a rule, containers of whiskey and aniseed drinks of a strength of more
than 40 degrees proof must be marked on the outside with the following
informations: "Vente au Sénégal", followed by the name
and
address of the manufacturer and identification number of the importer.
On alcoholic drinks of a strength of less than 40 proof consigned to a
bonded warehouse, the notice "Vente au Sénégal" is prohibited
but the name and address of the manufacturer and the identification number
of the importer must appear on the container and outer packings.
Decree No. 89-1223 of 16 October 1989, sets the same requirement "Vente
au Sénégal" on imported match boxes. |
| 81.4 |
Goods for importation should be packed securily
to withstand excessive tropical heat, moisture, rough handling and pilferage.
Thin cardboard or plywood containers are not recommended. In addition,
packages should be of sturdy construction, properly supported on the inside,
and banded on the outside with steel strapping. |
| 81.51 |
With Decret No. 89-543 of 5 May 1989, published
in the JORS of 17 June 1989, the Senegalese authorities have regulated
the sanitary inspection of live animals, their meat, and animal products
destined for human consumption. |
Pre-shipment
Inspection
| 82 |
COTECNA, Switzerland is the sole pre-shipment
company that carries out pre-shipment inspection of imports to Senegal.
Imported goods value at CFA 3 million or more are subject to mandatory
preshipment inspection for quality, quantity and price verification before
shipment of goods. Yet the minimum value of goods subject to preshipment
inspection does not apply to goods shipped in FCL containers (Full Load-Containers)
which are all subject to inspection. The preshipment inspection order
or declaration prealable d'importation is valid for six months with a possible
extension of three months.
A number of goods including the following
are exempt from the preshipment inspection: objects of art, precious stones
and gold, used personal and household effects, arms and ammunition other
than those for hunting and/or sport; explosives pyrotechnic products, live
animals, perishable meat, fish, vegetables and fruits that are not frozen;
plants and flowers, crude oil, cereals imported by a public organization,
donations to the government and goods exempt form duty. |
Special Customs Formalities
| 83 |
Presentation of a clean report of findings
issued by COTECNA. The CRF verifies the quantity, quality and price
of shipments of imported goods so that the merchandise could be cleared
through customs. |
|