{"id":1087607,"date":"2026-05-11T00:18:31","date_gmt":"2026-05-11T00:18:31","guid":{"rendered":"https:\/\/sunulex.sn\/?p=1087607"},"modified":"2026-05-11T00:22:50","modified_gmt":"2026-05-11T00:22:50","slug":"droit-fiscal-au-senegal-le-guide-complet-pour-entreprises-et-investisseurs","status":"publish","type":"post","link":"https:\/\/sunulex.sn\/en_us\/droit-fiscal-au-senegal-le-guide-complet-pour-entreprises-et-investisseurs\/","title":{"rendered":"Droit fiscal au S\u00e9n\u00e9gal : le guide complet pour entreprises et investisseurs"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_0 et_pb_row et_block_row\">\n<div class=\"et_pb_column_0 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_accordion_0 et_pb_accordion et_pb_module et_block_module\">\n<div class=\"et_pb_accordion_item_0 et_pb_accordion_item et_pb_toggle et_pb_module et_pb_toggle_open et_block_module\"><h2 class=\"et_pb_toggle_title\">Importing goods into Senegal <\/h2><\/div>\n<\/div>\n\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module\"><div class=\"et_pb_text_inner\"><ol>\n<li style=\"font-weight: 400;\"><strong> Preliminary formalities for exporter activity in Senegal<\/strong><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">A number\u00a0<span><a href=\"http:\/\/www.servicepublic.gouv.sn\/index.php\/demarche_administrative\/demarche\/1\/112\" target=\"_blank\" rel=\"noopener\">NINEA<\/a><\/span>\u00a0is necessary to proceed with customs clearance formalities. To get it, you have two options.<\/p>\n<ol>\n<li style=\"font-weight: 400;\"><strong> Create a Senegalese company if you have a business activity in Senegal.<\/strong><\/li>\n<\/ol>\n<ul style=\"font-weight: 400;\">\n<li>\u00a0Create a company and thus obtain a\u00a0<a href=\"http:\/\/www.servicepublic.gouv.sn\/index.php\/demarche_administrative\/demarche\/1\/112\" target=\"_blank\" rel=\"noopener\"><span>NINEA<\/span><\/a>\u00a0(National identification number for businesses and associations) the request can be made at the one-stop shop for business creation at the\u2019<a href=\"http:\/\/www.creationdentreprise.sn\/les-formalites-de-creation\" target=\"_blank\" rel=\"noopener\"><span>APIX<\/span><\/a><\/li>\n<li>To make a request\u00a0<a href=\"http:\/\/servicepublic.gouv.sn\/index.php\/demarche_administrative\/demarche\/2\/119\" target=\"_blank\" rel=\"noopener\"><span>Merchant card<\/span><\/a><\/li>\n<li>To make a request\u00a0<a href=\"http:\/\/www.servicepublic.gouv.sn\/index.php\/demarche_administrative\/demarche\/1\/24\" target=\"_blank\" rel=\"noopener\"><span>import-export card<\/span><\/a><\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\"><strong> Having a Senegalese partner with a NINEA<\/strong><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">The Senegalese partner (natural or legal person) can be, for example, a representative of the exporting company, a dealer, or a buyer.<\/p>\n<ol>\n<li style=\"font-weight: 400;\"><strong> Pre-clearance formalities<\/strong><\/li>\n<li style=\"font-weight: 400;\"><strong> Collection in Europe of documents required for customs clearance<\/strong><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">The website of\u00a0<span><a href=\"https:\/\/madb.europa.eu\/madb\/datasetPreviewFormIFpubli.htm?datacat_id=IF&amp;from=publi\" target=\"_blank\" rel=\"noopener\">Market Access Database<\/a><\/span>\u00a0provides quite complete information relating to the documents to be provided depending on the exported products.<\/p>\n<ol>\n<li style=\"font-weight: 400;\"><strong> Customs declaration by the customs broker<\/strong><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">All goods imported into Senegal must be declared in detail.<\/p>\n<p style=\"font-weight: 400;\">One\u00a0<strong>Prior declaration of importation<\/strong>\u00a0It is mandatory for goods exceeding 1,000,000 FCA (approximately \u20ac1,524).<\/p>\n<p style=\"font-weight: 400;\">Assets over 3,000,000 CFA (approximately 4,573 euros) as well as all full container shipments, regardless of the amount, must be subject to a\u00a0<strong>pre-import verification<\/strong>\u00a0except for certain exceptions.<br \/>Please note that some products are subject to an import ban in Senegal: (cars older than eight years since 2012, poultry since 2005, carrots in 2019, etc.).<\/p>\n<p style=\"font-weight: 400;\"><strong>III. Verification and Inspection of Goods in Senegal<\/strong><\/p>\n<p style=\"font-weight: 400;\">\u2013 The Senegalese customs authorities check imports based on the cargo manifest; ;<br \/>Compliance checks of declarations are possible, and customs officers have the right to escort goods to their place of deposit for verification. ;<br \/>Customs officials can review declarations after clearance, conduct revisions, and impose penalties in case of an offense.<\/p>\n<ol>\n<li style=\"font-weight: 400;\"><strong> The fees to anticipate<\/strong><\/li>\n<li style=\"font-weight: 400;\"><strong> In Europe<\/strong><\/li>\n<\/ol>\n<ul style=\"font-weight: 400;\">\n<li>Shipping fees based on container size<\/li>\n<li>Freight forwarder reimbursement<\/li>\n<\/ul>\n<ol>\n<li style=\"font-weight: 400;\"><strong> In Senegal<\/strong><\/li>\n<\/ol>\n<ul style=\"font-weight: 400;\">\n<li>Des droits de douane : le S\u00e9n\u00e9gal applique cinq niveaux de taxation douani\u00e8re \u00e0 0%, 5%, 10% et 20% et 35% en fonction de la cat\u00e9gorie des produits<\/li>\n<li>Statistical Royalty (RS) in general from 1%<\/li>\n<li>Community Solidarity Levy (PCS) in general of 1%<\/li>\n<li>ECOWAS Levy (PCC) 1%<\/li>\n<li>Senegalese Shippers' Council (COSEC) 0.4%<\/li>\n<li>VAT at a flat rate of 18%% except for products that are exempt from it; ;<\/li>\n<li>Landing fees; ;<\/li>\n<li>Forwarder's reimbursement ;<\/li>\n<li>Eventually, storage fees if the merchandise needs to remain at the port beyond the free period.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><strong>Other more specific taxes apply to certain products, including:<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>The temporary import duty% on certain products: (sugar, wheat flour, tomato paste, fruit juice, sweetened and unsweetened condensed milk, etc.); ;<\/li>\n<li>Internal taxes (on alcohol, soft drinks, edible oils, etc.); ;<\/li>\n<li>Additional taxes% on certain products (cigarettes, onions, potatoes, etc.); ;<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Consult the site for the\u00a0<span><a href=\"https:\/\/madb.europa.eu\/madb\/datasetPreviewFormATpubli.htm?datacat_id=AT&amp;from=publi\" target=\"_blank\" rel=\"noopener\">Market Access Database<\/a><\/span>\u00a0For additional information.<\/p>\n<ol>\n<li style=\"font-weight: 400;\"><strong> Practical information:<\/strong><\/li>\n<li style=\"font-weight: 400;\"><strong> Senegal's Position in the World and Sub-Region<\/strong><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\">Senegal benefits from a strategic geographical position between Europe, North America, South America, and Africa. The port of Dakar is also an important commercial hub in the sub-region.<br \/>Nearly 15% of imports arriving via the port of Dakar are destined for Mali.<\/p>\n<ol>\n<li style=\"font-weight: 400;\"><strong> Regional Economic Free Trade Zone<\/strong><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><strong>1. UEMOA and ECOWAS<\/strong><br \/>The<strong>\u00a0Original products<\/strong>\u00a0from the West African Economic and Monetary Union (WAEMU) or the Economic Community of West African States (ECOWAS) benefit, upon their importation into a member State, from exemption from all other duties and taxes with the exception of value added tax and other internal taxes (if applicable).<\/p>\n<p style=\"font-weight: 400;\"><strong>2. The African Continental Free Trade Area (AfCFTA)<\/strong><\/p>\n<p style=\"font-weight: 400;\">The African Continental Free Trade Area (AfCFTA) agreement, which came into effect on May 30, 2019, opens the world's largest trading space. This agreement provides for the removal of certain customs barriers; the details of its implementation are yet to be defined.<\/p>\n<ol>\n<li style=\"font-weight: 400;\"><strong> Practical advice\u00a0<\/strong><\/li>\n<\/ol>\n<ul style=\"font-weight: 400;\">\n<li><strong>Choose a licensed customs broker, ideally through recommendation. ;<\/strong><\/li>\n<li><strong>\u00a0To keep all evidence of one's steps and transactions; ;<\/strong><\/li>\n<li><strong>\u00a0Arm yourself with patience and keep your cool in case of problems; ;<\/strong><\/li>\n<li><strong>Remain courteous in all circumstances.<\/strong><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Do not hesitate to contact us for more specific questions: e-mail: contact@sunulex.sn. .<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_1 et_pb_row et_pb_gutters2 et_block_row\">\n<div class=\"et_pb_column_1 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_signup_0 et_pb_signup et_pb_newsletter et_pb_subscribe et_pb_no_bg et_pb_bg_layout_dark et_pb_module et_flex_module\"><div class=\"et_pb_newsletter_description\"><h2 class=\"et_pb_module_header\">Subscribe to the Newsletter<\/h2><div class=\"et_pb_newsletter_description_content\"><p>Donec rutrum congue leo eget malesuada. 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