Importation

Legal bases

•    Law n¡87- 47 of December 28, 1987 bearing Code of the Customs;
•    Bearing decree n¡91- 1221 of the 14/11/1991 institution of a Programme of checking of the Imports (P V I);
•    Decree n¡1110/MEFP/MDB of the 25/02/1997 laying down the methods of application of the decree
n¡91-1221 of the 14/11/1991 bearing institution of a Programme of Checking of the Imports
(P V I).

Threshold of intervention

Les goods whose value FOB is equal or higher than 3.000.000 of FCFA, must be the subject of an inspection before loading.Nevertheless, the partial deliveries will remain subjected to the inspection, in so far as their total value is equal or higher àcette value floor.In the same way, the goods transported by personalized container (FCL) will be inspected, whatever their values.

Exemptions

Notwithstanding the provisions above, are exempted inspection:
•    Imports of the honest companies of export, the companies in zone
honest and of the francs points;
•    The goods whose list appears in appendix 1;
Goods exonerated with the title of the tax systems of exception object of appendix 2, as well as the goods profiting from a tariff exemption.

Export

Les persons or entities whose industrial activities or commercial carried on on a purely principal basis require operations of import or export of goods, raw materials, or produced of any nature, for the needs for their trade or their industry, either directly, or by agents or customs brokers approved, must be titular of special a chart known as "chart of importer-exporter" (article 78 of the Code of the Customs).This special chart is delivered by the Ministry in charge of the Trade.
Pursuant to the provisions envisaged in article 18 of the Code of the Customs and conformément of decree N 91-1221 of 14 November 1991, bearing institution of a Programme of Checking of Importations(PVI), it is instituted on all the territory of the Republic of Senegal, a Programme of Checking of the imports of goods (art.1er).
Thus, without damage of the controls instituted by the legislation and the regulation in force, the imports of goods in Senegal must, before the operations of loading, to be the subject of a checking carried out by a holding company specialized, elected for this purpose by the State (art.2) and bearing on:
•    quality, quantity, the price and the tariff description.
The checking envisaged in article 2 of the aforesaid decree, relates to all the imports of goods as well of the public sector as of the private sector.
The inspection is obligatory for all containers (personalized) F.C.L known as house to house.
Any importation of goods must be the subject of a Declaration Preliminary of Importation (DPI) to the level of the holding company elected for this purpose.
Thus, any customs declaration recorded in Senegal must obligatorily mention the reference of the DPI, like that of the Certificate of Checking (AV) corresponding emitted by the holding company, or failing this, refer to exclusions or limitations to the checking envisaged by the decree, before loading.

Domiciliations banking

Legal base:Payment No R09/98/CM/UEMOA/of 20 December 1998, relating to the financial relations foreign of the Member States of the UEMOA.

Any importation with Financial Regulation of a value FOB higher than 5.000.000 of F.CFA, must obligatorily, some is its source, being domiciled near an approved intermediate bank.
Jointly with the operation of domiciliation, a Preliminary Declaration of Importation (DPI), etablie on the form envisaged for this purpose by the regulation, is deposited and automatically recorded by the approved intermediate bank.
The imports without Financial Regulation are the subject of a banking exemption of domiciliation, but subjected to the preliminary visa of Management in charge of Finances External, placed with the national BCEAO.
Domiciliation is obligatory with the importation for any amount higher than 5.000.000 of FCFA or in exchange-value;it is governed by the Payment No R09/98/CM/UEMOA of 20 December 1998, relating to the financial relations foreign of the Member States of the UEMOA.

1. Opening of the file
has.     the produced importer:
•    the proforma invoice or any other form of commercial contract,
•    the exchange authorization already aimed by the D.M.C,
•    the certificate of importation
•    and detention of an import-export chart justifies.
B.     the bank records the whole, opens a file to which it affects a number as for all the other produced documents and restores with its importing customer, the certificate of importation that this one will have to make aim by the customs authorities, on arrival of the goods.

2. Auditing of the file the file is regarded as audited when it is versed there:
•    the certificate of importation aimed by the customs,
•    banking opinions of payment to more for the domiciled amount
•    the copy of the bill of lading or any other document of transport.
With export, the domiciliation of the operation is an obligation for any amount higher than 5.000.000 of FCFA or in exchange-value of any other currency.
The regulation which governs this sector is also defined by the Payment of the UEMOA referred to above, document available near all the approved intermediate banks.
The principal characteristics are as follows:
1. Opening of the file
has.     the exporter produced:
•    the commercial invoice or any other form of commercial contract,
•    the engagement of exchange,
•    the certificate of export
•    and detention of the import-export chart justifies
B.     The banker records the whole, opens a file and restores with the exporter the certificate of export which it will have to present at the customs which will affix its seal there to attest export of the goods of the custom's area.
2. Auditing of the file
the file of domiciliation must be obligatorily audited and a this at the latest month after the date of current liability fixed at the commercial contract.
A file known as is audited when it is versed there:
•    the opinions of banking payment equivalent to the amount of the opening, any difference will have to be justified in particular the variations in less,
•    the certificate of export carrying the customs seal.
It is significant to note that the D.P.I is obligatory some is the origin or the source of the goods provided that this one has a value higher than 1.000.000 of F CFA or in exchange-value.
It will have however to be retained the nuance that when the importation is made for a value higher or equal to 3.000.000 of FCFA or in exchange-value, there is of course D.P.I but there is obligation of inspection of the goods at the beginning of the country of forwarding with production of a certificate of checking quality, quantity and price.
In Senegal, there are two companies elected for the delivery of the Preliminary Declaration of Importation (D.P.I):they are the SGS and BIVOUAC.

Operations of taking out of bond (Article 69 of the Code of the Customs)

1. obligatory Character of the declaration in detail:all the imported or exported goods must be the subject of a declaration in detail assigning a customs system to them.The exemption from duties and taxes, either at the entry, or at the exit, does not exempt this obligation.The declaration in detail must be deposited in a customs house open to the operation considered.

2. people entitled to declare the goods in detail:
The imported or exported goods must be declared in detail by their owners being given a credit of removal or by persons or entities having obtained approval of customs broker or the authorization to clear under the conditions envisaged by the Code of the Customs.
3. the authorization to clear for others:
Any person or entity who, without following the occupation of customs broker, hears at the time of her industry or of her trade, to carry out operations of customs for others, must obtain the authorization from it.
This authorization can be granted only in exceptional circumstances for determined operations nonlikely to be generalized, under the conditions fixed by Decree N 85-863 of bearing 9 August 1985 organization of the occupation of approved commission agent, in his article 20.
However, when their value is lower than an amount fixed by decree (100.000 F.CFA), the imported or exported goods can be declared in detail by their owners even if they do not profit from the credit of removal.

Code customs

Il envisages a panoply of economic and suspensive modes intended to facilitate the operations of productions and export for the units installed on the Senegalese custom's area.It is in particular:
Economic and suspensive modes
Generally, the suspensive customs systems allow storage, circulation or the transformation on the custom's area into suspension of the rights, taxes and prohibition of foreign goods intended to be re-exported or poured later on on the national market.
Traditionally, these modes were regarded as simple exemptions from the enacting principle that any movement of goods (import, export, transit) was to be subjected to the payment of rights and taxes.
In spite of common bonds, these modes are numerous and obey finalities and different techniques of application.
For more convenience, we will classify them as follows:
1) modes related to the commercial activities
(Warehouse of storage, exceptional temporary admission, special temporary admission, temporary export)
2) modes related to the industrial activities
(normal Temporary admission, industrial warehouse, honest company of export, which has to replace the statutes of the Free zone and the Francs Points;drawback, exerted factory, preliminary export)

3) Modes related to transport
(Transit of the goods and means of transport)
The exerted factories are the establishments which have as an aim the implementation or the manufacture of the products which are allowed there in suspension of rights and taxes, and are of this fact placed under the control of the administration of the customs.
The mode of the preliminary export which makes it possible to import duty-free and taxes the equivalent of the matters or products put at consumption and which were used with exported manufacture.
The mode of drawback which envisages the refunding of the rights and taxes supported by the products entering manufacture of exported goods.