Senegal import and export guide

• Customs authority: Senegalese Customs (Douanes sénégalaises).
• Regional rules: Senegal belongs to WAEMU and ECOWAS, which set its customs, tariff and trade rules. It applies the ECOWAS Common External Tariff.
• Pre-shipment inspection: goods worth FCFA 3 million (about US$6,000) or more are inspected before shipping by Cotecna, a Swiss company contracted by the government. The Cotecna approved value is the basis for customs valuation.
• Preliminary import declaration (DPI): required for shipments worth FCFA 1,000,000 (about US$2,000) or more, and it must be domiciled with a local bank.
• Special import tax (TCI): applies to certain food products priced below a set threshold.

Documents usually needed

Further documents may be required depending on the goods.

Pre-shipment inspection. Imports worth FCFA 3 million or more are inspected by Cotecna. Ask Cotecna for the list of goods exempt from inspection before you ship. Because the Cotecna value is used for customs valuation, make sure the invoice you give the inspector matches the one you will declare.

Senegal applies the ECOWAS Common External Tariff, which has five bands: 0%, 5%, 10%, 20% and 35%, depending on the type of goods. Import duties and customs fees are a main source of government revenue.

A special import tax (TCI) applies to selected food products when their price falls below a set threshold. The US Commercial Service page does not give the threshold or the rate, so ask Senegalese Customs for the figures for your product before you quote a price.

The sources I used do not describe Senegal's export procedure. As a starting point, an exporter will need a commercial invoice, a packing list, a transport document and a certificate of origin if the buyer's country grants a preference. Confirm the steps and any permits for your product with Senegalese Customs.

1. Ask whether your goods are worth FCFA 3 million or more, which means pre-shipment inspection by Cotecna.
2. Open the preliminary import declaration through a local bank if the shipment is worth FCFA 1,000,000 or more.
3. Get a certificate of origin from your chamber of commerce.
4. Check whether your goods fall under a quota or the special import tax.
5. Agree in the contract who pays inspection fees, storage and demurrage.

• Inspection value mismatch. The Cotecna value drives customs valuation, so differences between the invoice and the declaration cause disputes.
• Missing bank domiciliation. A preliminary import declaration that is not domiciled with a local bank holds up the shipment.
• Price-threshold food taxes. Food products sold below the threshold attract the special import tax.
• Fake documents. Forged certificates, bills of lading and invoices are common in West African trade. Verify a certificate with the issuing body, and check the company before you pay.