Enhancing Public Availability of Customs Information

In the Islamic Countries

Prior Notification of Changes in Procedures or Release of New Regulations

Although the Senegalese governments typically consults with the trade community on

regulatory and procedural issues, there is no legal requirement for new regulations or

procedures to be notified prior to entry into force. Regulations and procedural changes are

published by the government, but there is no legal requirement for a comment period. In

practice, traders are typically aware of such changes ahead of time and are able to adjust, but in

terms of compliance with the relevant TFA provisions, this is an area where continued work

would be needed in Senegal.

Advance Rulings

Senegal customs laws allow for an advance ruling on issues related to tariff classification, origin,

and customs valuation. Through this process, traders can request an advance ruling on tariff or

any classification issues that are potentially applicable to the importation or exportation of

goods. Advance rulings remain valid for the period stated in the ruling, usually between three

and 12 months. While some finetuning is always possible, stakeholders were overall satisfied

with the application of this law. Officials have notified this law as part of the TFA. Advanced

notice information is available through the SW portal. Advance rulings of general interest are

published, and thereby made available to the public and the trading community in particular.

Confidential details can be redacted to protect commercially sensitive details. There is no

specific website for advance rulings, which suggests that applications and other formalities must

be dealt with through hard copies. There is the option to undertake a simulation through the

TIP, but binding rulings are not yet issued in that way: it is necessary to submit full

documentation. This is perhaps an area that could be examined as the TIP is integrated with the

Single Window, as Senegal has developed considerable expertise in dematerializing businesses

processes, in particular related to trade.

Importers or exporters have the option to submit queries on the applicable Harmonized System

classification of goods, the applicable rules of origin, or the value of fees that they will pay.

Senegal customs follows WCO guidelines see WCO (2018) (Technical guidelines on advance

rulings for classification, origin and valuation, Revenue Page, 2018). Stakeholders welcomed this

move as it will henceforth provide timely and fair decisions before the arrival of goods at the

point of entry or before goods exit from Senegal. The policy will help traders avoid surprises and

hence better manage their cost. Senegalese customs administration also views the procedure as

a landmark in its risk management.

These WCO technical guidelines have been fully adopted and are consistent with long-

established traditions within Senegal customs. Although there is a maximum time in place for

the issuance of an advance ruling, the OECD TFIs do not provide information on this time, which

suggests that it may be subject to some uncertainty in practice. There is no evidence of special

procedures in place for SMEs or other types of businesses: the evidence available suggests that

all applicants are treated in the same way.

Appeals

Senegal has an effective appeal procedure that enables affected traders to seek a review of

decisions made and to receive a prompt and considered response to their appeals. The right of

appeal is available either (a) through recourse to an administrative authority higher than the

official that issued the decision, or (b) through a judicial appeal or review.