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.