The customs declarant translates your goods into the language of customs: a tariff line, a value, an origin, a regime. Get any of those four wrong and you face excess duty, a fine or a blocked container. Here is what the job involves in Senegal, who may do it, and what it commits.
Who may declare
In Senegal, goods with a customs value of up to 200,000 CFA francs may be declared by their owner. Above that, the declaration must be made by a licensed customs broker, unless the importer holds an authorisation to declare for itself.
The licence is granted to a company, by order of the minister of finance, and published in the Official Journal. The declarant is the person who prepares and files declarations within that company. The broker can act in two ways: directly, in the name and on behalf of its client, or indirectly, in its own name but on behalf of its client. Either way, what it declares is binding.
What a declaration contains
The tariff line. The Harmonised System code, with the subdivisions of the ECOWAS common external tariff, which sets the duty band: 0, 5, 10, 20 or 35 percent. It is the decision with the heaviest consequences: the same goods misclassified can pay four times more, or less, than they owe.
The customs value. In principle the transaction value, the price actually paid, plus freight and insurance to the border. Duties and VAT are calculated on it. A value deemed too low exposes you to revaluation, which we covered in our article on customs valuation disputes.
The origin. It decides any preference, for instance for goods originating in ECOWAS, provided proof is supplied.
The regime. Release for consumption, transit to a neighbouring country, bonded warehouse, temporary admission: each regime has its own duties, guarantees and time limits.
The path of a declaration
- Before arrival: the pre-import declaration, mandatory since 1 May 2024 for any import with an FOB value of at least 500,000 CFA francs and for every container, filed on the ORBUS platform.
- The detailed declaration, entered into GAINDE, the Senegalese customs IT system.
- Control: depending on risk analysis, the declaration goes through without control, with a document check or with physical inspection of the goods.
- Assessment and payment of duties and taxes.
- The release order, which authorises the goods to leave.
Every day lost between these steps is paid in demurrage and storage.
What makes the declarant liable
An inaccurate declaration of the nature, value or origin of goods is a customs offence, punished by fines and, in serious cases, prosecution. The 2014 Customs Code softened some points, notably by allowing judges to consider mitigating circumstances. But the principle stands: the declarant answers for what it declares, and the client for what it supplied.
Hence the importance of the documents: an accurate invoice, a consistent packing list, a technical sheet that allows the goods to be classified without hesitation.
Our reading
A good declarant is not judged on typing speed, but on the questions asked beforehand: what exactly are the goods, what are they used for, where do they come from, what was paid. Those questions prevent the adjustment six months later. For an importer, the best duty saving remains a correct declaration first time.
Frequently asked questions
What does a customs declarant do?
It prepares and files the detailed declaration of goods: tariff line, value, origin and regime, then follows control, duty assessment and release.
Do you need a licence to be a customs broker in Senegal?
To declare on behalf of others, yes: you must be a licensed customs broker, by order of the minister of finance. An individual may declare goods worth up to 200,000 CFA francs themselves.
What is GAINDE?
The Senegalese customs IT system, in which declarations are entered and processed; the pre-import declaration goes through its ORBUS platform.
What is a release order?
The authorisation given by customs, once the declaration has been checked and duties paid, to take the goods out of the port or warehouse.
What we do
GraceRoad works with licensed customs brokers and prepares the file with you before arrival: tariff classification, value, origin and regime, then clearance and delivery. Send us the technical sheet and invoice: we check the tariff line before any commitment.
Read next: what is a freight forwarder and DDP vs DAP Incoterms.
Sources: French customs (DGDDI), "10 questions pour exporter au Sénégal", 21 February 2020 (200,000 CFA franc threshold, common external tariff bands); Official Journal of Senegal no. 6920 of 26 March 2016 (customs broker licensing orders); Law 2014-10 of 28 February 2014, Senegal Customs Code, and summary of the reform by Mamadou Gueye, principal customs inspector, Village de la Justice; Ndarinfo and Senego, April 2024 (pre-import declaration, ORBUS, GAINDE 2000).