Law No. 23/2013 regarding the Customs Code of Senegal was adopted by the National Assembly of the Republic of Senegal in February 2014 (“New Code”).
The New Code replaces the preceding Code governed by law No. 87-47 of December 28th, 1987, and brings about several changes that seek to facilitate the existing customs formalities and procedures, notably for large enterprises, and to ensure the better monitoring of transactions.
We can also note:
- The dematerialization of commercial transactions: many procedures have been dematerialized. As a result, for example, the “manifest” for the transport of goods arriving by sea, the “accounting” for such imported or exported goods and the notification of the intent to verify the goods, can now be done electronically;
- Temporary and permanent exemptions for the direct transport of goods are now given by the Managing Director of the Customs rather than the Minister of Finance;
- Whenever the value of an imported good cannot be determined by its market value, it is now determined according to the terms of the Code of Evaluation of the World Trade Organization (WTO) and the relevant provisions of community law (UEAMO,…);
- The import of counterfeit goods, the import or export of goods infringing upon intellectual property, the environment, or the protection of national treasures is now explicitly prohibited.