Liquidation of taxes is the collect of customs’ duties settled on fixed tariff. These taxes referto the due one,as well on importation as exportation. Next to its key mission, liquidation of non-customs’ taxes, the Senegalese customs supports other administrations in collecting taxes: these categories of taxes correspond to the VAT, du “COSEC”, the Pastoral Fund, etc. Customs contributes largely to the State budget. Thus during 2000, customs’ receipts rised up to 127.3 billion francs CFA that is to say 30℅ per cent of ordinary receipts.