We mean by :


  • Alcoholized liquid: liquids which contain in alcohol more than one (1) degree.
  • Fizzy drinks :

– water containing, naturally or articially, gaseous dissolved under pressure , whether they are called mineral water;
-lemonades, sodas or other kind of fizzy drinks in which the degree of alcohol is less than one degree of pure alcohol. 

  • Alcohols or denatured water : products that are added intentionally some materials that prevent human consumption, without even destroying their industrial use.

Distorted substances also are chemical and change from one country to another. 


They concern drinks and alcoholic liquids, excepted the following products exempted from taxes:


  • wine intended for celebration of cults;
  • drugs and alcoholized products except mint alcohol and  rectified ethylic alcohol;
  • ciders, pears and palm wine sold when being in a natural state;
  • alcohol and alcoholized liquids sold again in a natural state and that have been already cleared through customs;
  • alcohol used as drugs ;
  • pure alcohol intended for laboratory researches of scientific institutions ;
  • denatured and industrial alcohol intended for duplicators;
  • denatured alcohol used for burning;
  • alcohol used for the manufacturing of perfumes, fungicides, insecticides, herbicides, and bactericides
  • denatured alcohol for fire ;


The natural or legal person taking advantages from this exoneration should after paying taxes and duties, give papers justifying the importation and those connected particularly to the destination. These papers must be submitted to the national revenue service (National Tax Services) for returning  excise duties.

The rate of duties excises is fixed to 40% for alcohols and alcoholized liquids; and 12,5% for perfumes containing alcohol and 2,75% for carbonated drinks.

The cumulated and applied rate are split up as follow:

  • products subjected to excises duty with  the rate of 2,75% : they concern carbonated drinks which cumulated rates are 48,41% ;
  • products subjected to excises duty with the rate of 12,5% : It concerns perfumes containing alcohol. The cumulated rate applicable to them is 62,33% ;
  • products subjected to excises duty of 40% and an additional tax of 800 F CFA per liter

This category concerns :

-wine of fresh grapes, including  wines mixed up with alcohol, musts of grapes,   vermouth fresh grapes prepared with plants or aromatic products, other than bottles of vinegar (in glass or plastic) cardboards or packets. Loose wines intended to be bottled in packaging of 200 liters and above that are excluded;

-beers of assaying more than 6° of pure alcohol and inferior or equal to 18°

Nota :

The above mentioned products bear the additional tax to the rate of 3.000 francs per liter or bottle, when bottles are less than  0,33 litre

  • products subjected to a excise duty rated 40% and an additional tax of 3.000 F CFA per litre or per bottle (less than one litre): it basically concerns ethyl alcohol non denatured of a litre of volume alcoométrie more than 18% (excepted to those intended to pharmaceutical products or drugs), pear brandy, liqueur and other spirituous drinks, whiskies, rhums, tafia, gin, genever, vodka, etc. 
  • Note concerning the above mentioned products, when the bottle is less than one (1) liter, the additional tax will be then 3000 F CFA per bottle and not per liter.
  • VAT basis of excise duties: it is constituted by the customs’ value increased of the customs duty, the statistical fee, (except the TVA and the specific tax itself).
  • VAT base: It comprises the increased customs’ value of  amounts in customs’ duty , the statistical fee, specific tax and possibly that of additional tax


  • Alcoholized drinks more than 20° proof alcohol and intended to selling in Senegal cannot be intended to consumption, in the customs sense of  term, if they are presented in containers stamped “Sell in Senegal”.
  • The label « Sell in Senegal » is prohibited on alcoholized drinks put in fictious warehouse.
  • Name and address of the producer must be mentioned on the bottle and on the package too.
  • The content in alcohol must be mentioned on the bottle or label, whether it concerns imported drinks or those produced in Senegal.
  • Any importer of alcohol or alcoholized drinks must be certified under the decision of the ministry in of finances.