The importation of basic products: Cigarettes’ clearance

Cigarettes imported in Senegal are classified in two categories as follow :

  • Economic cigarettes:

Cigarettes which the ex-factory and off- tax price or the custom’s value increased on liquidated duties and taxes the customs’ administration levies. This value is lower or equal to 250 CFA francs per packet of 20 cigarettes  or any other number, if the same price added to the number of cigarettes  is lower or equal to 12,5 francs CFA ;

  • Premium cigarettes:

Cigarettes which the ex-factory and off- tax price or the custom’s value increased on liquidated duties and taxes customs’ administration levies, without tax on increased value and the specific tax on tobacocos, is above 250 francs CFA per packet of 20 cigarettes or any other number, if the same price added to the number of cigarettes is above 12, 5 francs CFA;

Applicable tax system

Cigarettes are subjected to a particular tax :

  • 20% for « economic cigarettes » ;
  • 45% « premium » cigarettes ;

The amount of tax cannot be less than :

  • 3 francs CFA per cigarette, in the case of « economic  cigarettes» ;
  • 8 francs CFA per cigarette, concerning« premium » cigarettes;

The cumulated rate of cigarettes :

  • 101,35% (economic cigarettes);
  • 142,95% (premium cigarettes) ;

These rates include a surcharge of 20%

Particular measures

  • As well the label of cigarettes as importators   must be accepted by the Ministry of finance.
  • On packets should bementioned  “sell in Senegal”, except when they are placed under warehouse or deliver to persons or organizations which take advantages on the franchise of duties and taxes
  • Consequently, it is formally prohibited to set cigarettes with that note (mention)in  warehouse 
  • Each unit of packaging (cardboard, grosse, packet, etc.) of tobacco or a product  tobacco should get the following message, well written: “dangerous when overuse”
  • The unit must be an integral composition the indication of some substances resulted from the burning of tobacco.
  • The holding and movingofcigarettes that are not mentioned “sell in Senegal” including those not being subjected to approval are prohibited in Senegal.
  • This prohibition does not concern cigarettes placed  under suspensive customs’ regime. 
GAINDE

GAINDE or the automatic management of customs information is a strategic platform of Senegalese customs, centered on the management of customs’ clearance. "GAINDE Integral" improves considerably the way of managing procedures. Thus people move from less paper topaperless or electronic processing,known as the dematerialization. This technological revolution in the customs’ Administration aims at great feats and better service for the public.

Orbus

The ORBUS 2000 system is developed to make easier procedures of international trade by using electronic communication or exchanges. This allows interconnecting different stakeholders evolving in the international trade. The system is also based on technological infrastructure and a device of services.

The electronic payment of customs’ duties and assimilated taxes consists of giving to the economic operatorthe ability to pay the amount of customs’ duties from one’s work station, by charging an account opened in a commercial bank.