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Import / Export ??“ Customs - How to import / export to Senegal

The persons or Corporations whose business activities exercised principally require import or export of goods operations , raw materials, or any kind of products, for the purposes of their business or their industry, either directly or by agents or licensed customs brokers must hold a special card called<<Importer - Exporter>> card ( Article 78 of the customs Code). This special card is issued by the Ministry of Trade.

Pursuant to the provisions of Article 18 of the Customs Code and in accordance with Decree No. 91-1221 of 14 November 1991 establishing a Programme shipment Inspection (PSI),a Verification Program imports of goods is imposed on the entire territory of the Republic of Senegal,(Art. 1 ) .

Thus, without prejudice to the checks imposed by the laws and regulations, imports of goods in Senegal must, prior to embarkation, subject to an audit by a company specialized control, authorized to do purpose by the State ( Article 2) and on :

• quality

• the amount

• the price and

• the tariff classification .

This check applies to all goods except those listed in Article 7 of the Decree .

Are excluded from this audit the following goods :

• gold

• precious stones,

• objects of art ,

• ammunition and weapons other than for hunting and / or sport

• explosives and pyrotechnic articles

• live animals,

• the perishable consumer goods , chilled, but not frozen , such as meat , fish, vegetables and fruits,

• recovery of the metals ,

• plants and floricultural products ,

• cinematograph films developed and printed ,

• newspapers and current periodicals , postage stamps or tax , stamped paper , banknotes , coins , checkbooks ,

• personal effects and used household items including used vehicles

• personal gifts ,

• mailings ,

• commercial samples ,

• crude oil,

• donations from foreign governments and international organizations to foundations, charities and public interest organizations in philanthropic , educational, social , or family , recognized of public utility,

• imported by diplomatic missions and consular offices, or agencies depending on the United Nations for their own needs supplies.


Verification under Article 2 of the decree covers all imports of goods both public and private sector.


Inspection is required for all containers (custom) said house to house FCL. Imports of goods shall be subject to a Declaration Prerequisite Import (DPI ) at the inspection company authorized to do so .


Thus, any customs declaration recorded in Senegal must mention the reference of IPR , as well as the Statement of Findings (CRF ) issued by the same company control , or alternatively, refer to exclusions or limitations to the verified under the decree before boarding.


The bank debits :


Legal basis: Regulation No. R09 / 98 / CM / UEMOA / of 20 December 1998 on the external financial relations of WAEMU member states.


Imports with a FOB financial regulation than 5,000,000 CFA value must, whatever its origin, be domiciled with an approved intermediary bank.


Together with the debit transaction, a statement Prerequisite Import (DPI) on the form provided for that purpose by regulation, shall be filed and recorded automatically by the approved intermediary bank.

Imports without financial regulation are subject to an exemption from debit, but subject to the prior approval of the Directorate for External Finance , housed at the National BCEAO.

The debit is required to import any more than five million CFA francs or against - value amount and is governed by the / No.R09 Regulation 98 / CM / UEMOA of 20 December 1998 on the external financial relations WAEMU member states.

1 . Opening the file

a. Importer product:

• the pro-forma invoice or any other form of commercial contract ,

• the exchange authorization already covered by DMC

• the certificate import

• and justify holding aimport-export card.

b .all bank records , it opens a file which assigns a number like all other documents produced and returns to his client importer, import confirmation that it will be stamped by the customs services , to arrival of the goods .

2 . Clearance File

The case is considered cleared when it will be paid :

• import the certificate referred by Customs

• notices of bank settlement amount more for resident

• a copy of the bill of lading or other transport document .


For export, the domicile of the operation is a requirement for all over 5,000,000 FCFA or against - value of any currency amount.


The regulations governing this area is also defined by the rules of WAEMU abovementioned document available to all authorized intermediary banks.


The main features are:


1 . Opening the file


a. The exporter product:


• commercial invoice or any other form of commercial contract ,

• a commitment to change ,

• the export declaration

• and justify the detention of the import-export card.


b . The bank records everything, opens a file and returns to the exporter export certificate which must be presented to customs shall affix his seal to certify the goods leave the customs territory.


2 . Clearance File


The domiciliation file must be cleared and no later than one month after the due date attached to commercial contract.A file is said to be discharged when it has been paid :


• notices of bank settlement amount equivalent opening , any difference must be justified in particular the differences in least

• the export declaration stamped by customs.


It is important to note that the DPI is mandatory regardless of the origin or source of the goods provided that it has a value greater than 1,000,000 F. CFA or against - value .


However, it will retain the shade when the import is for a value greater than or equal to 3,000,000 FCFA or against - value , there is of course but there IPR obligation inspection of goods from the shipping country with production of a certificate of quality , quantity and price verification.


In Senegal , there are two companies authorized to issue the Declaration Prerequisite Import ( DPI ) are SGS and BIVAC .


Customs clearance (Article 69 of the Customs Code )


1 . Mandatory nature of the accounting: all imported or exported goods shall be subject to a detailed declaration assigning them a customs procedure.


Exemption from taxes and duties, either at the entry or exit, does not exempt from this requirement.


The goods shall be deposited in a customs office open to the proposed transaction.


2 . Persons entitled to declare the goods in detail :


Goods imported or exported must be accounted for by their owners benefiting from a credit or removal by natural or legal persons having obtained the approval of customs or authorizing release as provided by the Code Customs.


3 . The authority to release to others:


Any natural or legal person who, without exercising the profession of customs agent, intends to mark its industry or its trade, perform customs operations to others, must obtain authorization.


This authorization may be granted only in exceptional cases for specific operations which cannot be generalized, under the conditions laid down by the Decree . 85-863 of 9 August 1985 on the organization of the profession of chartered commission, in its Article 20 .


However, when their value is less than the amount fixed by decree (100,000 CFA ) , imported or exported goods can be accounted for by their owners even if they do not benefit from the removal credit.


I.Invest in Senegal


The National Agency for Investment Promotion and Major Projects ( APIX ) is the entry portal dedicated to Senegalese and foreign investors. It is an autonomous structure , the service of private investment.


It supports in particular in two specific areas:


- The completion of certainadministrative formalities of start-ups and


- Approval under the Investment Code and the status of the export processing business .


General Mission:


Created by Decree No. 2000-562 of 10 July 2000 APIX assist the President of the Republic in the design and implementation of the policy set out in the areas of investment promotion .


Specific tasks :


APIX provides and monitors , including:


Research and identification of investors;

promotion of Senegal , an investment destination ;

the reception and support of investors;

facilitation of procedures and administrative procedures ;

the provision of continuing economic , commercial, technological as in Senegal than in the Embassies and Consulates of Senegal abroad;

Assistance Partnership ;


Le Guichet Unique, integrated APIX which it is a service, provides :


the execution of all the paperwork for creating or modifying business in one place , on a single request form registrations ;

approval under the Investment Code and the status of the export processing business ;

monitoring of approved projects to the aforementioned incentive frameworks .


Composition of application for approval :


I. The investment code :


A. For all eligible areas:


·A request for approval to the Director General of the APIX ;

·A unique form of business registration ( template available at Home Service ) ;

·A data sheet typewritten or processed on the computer, along with a list of equipment and materials, ten ( 10) copies ( model available at the reception service);

·A copy of certificate of registration in the commercial register or notarized photocopy articles or the minutes of the Extraordinary General Meeting of the company or the certified copy of a national identity in the case of a individual enterprise ;

·A tax stamp 1000 CFA for registration in the taxpayer account .


B. For agriculture:


- The title of occupation of the land;


C. For mining :


- The operating permit .


D. For Tourism :


- Architectural plans of facilities covered by a licensed architect .


E. For SMEs operating in the fields of health and education


- The permissions required for activities in these areas.


II . The status of the company free of exports :


A. For all companies :


·An application for approval to the Director General of APIX , including the detailed nature of the activity and the location or locations ;

·A copy of national identity , for individual companies ;

·A notarized copy of the statutes for corporations or the minutes of the Extraordinary General Meeting ;

·operating account , with detailed accounts of expenditure of raw materials and semi -finished products to be imported;

·A data sheet typed or computer treated ten ( 10) copies , showing precisely targeted markets , the distribution of sales according to local sales and exports business and details of investments , if latter are required to achieve the export targets .


B. For existing businesses :


·The financial statements for the last financial year ;

·certified by the Customs statement , statements of two ( 2) years with the values ??and weights exported ;

·A survey of tax returns the value added tax (VAT ) of two ( 2 ) years, certified by the Tax Administration ;

·The Certificate of manufacturing or production ( agricultural enterprises ) each exported product.


For more information visit the APIX :