Natural or legal persons whose trade or business carried on primarily require import or export operations of goods, raw materials or products of any kind, for the purposes of their business or their industry, either directly or through agents or commission agents in licensed customs, 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 on the establishment of an Import Verification Program (PVI), it is imposed on the whole territory of the Republic of Senegal, a Verification Program of merchandise imports (art.1).
Thus, without prejudice to the controls established by legislation and regulations in force, imports of goods to Senegal must, prior to embarkation, subject to verification by a specialized monitoring company authorized to do by the State (Article 2) and covering:
• the amount
• the price and
• the tariff classification.
This check Applies to all goods except Those listed in Article 7 of the aforementioned decree. Excluded from this check goods below:
• objects of art,
• ammunition and weapons other than for hunting and / or sport,
• explosives and pyrotechnics,
• live animals,
• perishable consumer goods, refrigerated but not frozen, such as meats, fish, vegetables and fruits,
• recovery metals
• plants and floricultural products,
• Printed and developed cinematographic films,
• current newspapers and periodicals, postage stamps or tax paper-stamped, banknotes, coins, checkbooks,
• personal effects and used household items including used vehicles,
• personal gifts,
• commercial samples,
• crude oil,
• donations from foreign governments and international organizations to foundations, charities and charitable bodies philanthropic, educational, social, or family, recognized of public utility,
• imported supplies by diplomatic and consular missions or by organizations dependent on the United Nations for their own needs.
The audit referred to in Article 2 of the decree covers all imports of goods from both the public and the private sector.
The inspection is mandatory for all containers (personalized) FCL called house to house.
All imports of goods must be a Prerequisite Import Declaration (DPI) at the control company authorized to do so.
Thus, any customs declaration recorded in Senegal must mention the reference of the DPI, as well as of the corresponding Report of Findings (AV) issued by the inspection company, or failing that, refer to the exclusions or limitations to the verification envisaged by the decree before boarding.
Legal basis: Regulation No. R09 / 98 / CM / UEMOA / 20 December 1998 on the external financial relations of WAEMU member states.
Any import with the Financial Regulation of FOB value exceeding 5,000,000 F.CFA, must, whatever its origin, be domiciled with an approved intermediary bank.
Together with the debit transaction, a Prerequisite Import Declaration (DPI), on the form provided for that purpose by the regulations, is filed and recorded automatically by the approved intermediary bank.
Imports without financial regulations are subject to an exemption from debit, but subject to the prior approval of the Directorate in charge of External Finance, housed at the National BCEAO.
The debit is required to import any amount over 5,000,000 FCFA or against-value; it is governed by the Regulations No.R09 / 98 / CM / UEMOA of 20 December 1998 on the external financial relations of WAEMU member states.
1. Opening of the dossier
a. the importer provides:
• the proforma invoice or any other form of business contract,
• exchange authorization already stamped by the DMC,
• the import certificate
• and justify the detention of an import-export card.
b. the bank records everything, open a file to which it assigns a number like all the other documents produced and restores his client importer, the import certificate that the latter must make certified by the Customs Service, at the arrival of the goods.
2. Discharge of the dossier The file is considered cleared when there are:
• the import certificate stamped by Customs
• notices of bank settlement at most for the domiciled amount
• a copy of the bill of lading or other transport document.
For export, the domiciliation of the operation is a requirement for any amount over 5,000,000 FCFA or against-value of any other currency.
The regulations governing this area is also defined by the Regulations of the abovementioned WAEMU document available from all authorized intermediary banks.
The main features are:
1. Opening of the file
a. The exporter provides:
• commercial invoice or any other form of business contract,
• Exchange of commitment,
• export certificate
• and justify the detention of the import-export card
b. The banker records everything, opens a file and returns to the exporter the export certificate which must be presented to Customs that affix its seal to certify the goods leave the customs territory.
2. Discharge of the file The domiciliation file must be discharged and no later than one month after the due date stated in the commercial contract.
A file is said cleared when there were paid:
• bank settlement notices equivalents in the amount of opening, any differences must be justified in particular to the differences less
• the certificate of export stamped by customs.
It is important to note that the DPI is mandatory regardless of the origin or source of the goods provided that the latter has a value greater than 1,000,000 CFAF 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 DPI but there is a obligation to inspect goods from the country of dispatch with production of quality, quantity and price inspection certificate.
In Senegal, there are two companies appointed for the issuance of the Prerequisite Declaration of Import (DPI): these are SGS and BIVAC.
Customs clearance (art. 69 of the Customs Code)
1. Mandatory nature of accounting declaration: all imported or exported goods must be subject to a detailed declaration assigning them a customs procedure.
The exemption of taxes and duties, either at the entrance or exit, does not exempt from this requirement.
The accounting must be filed within a customs office open to the proposed transaction.
2. Those entitled to declare the goods in detail:
Goods imported or exported shall be reported in detail by their owners enjoying a clearance credit or by physical or legal persons having obtained the approval of the customs agent or authorizing release as provided by the Code Customs.
3. The authorization to clear for others:
Any natural or legal person who, without exercising the profession of customs agent, intends in connection with its industry or its trade, make customs operations for others, must obtain the authorization.
This authorization may be granted only in exceptional cases for specific operations which cannot be generalized to the conditions laid down by the Decree. 85-863 of 9 August 1985 on the organization of the profession of chartered commission agent, in its Article 20.
However, when their value is less than the amount set by decree (100,000 F.CFA), imported or exported goods can be accounted for by their owners even if they do not have the clearance credit.