Improving Customs Transit Systems
In the Islamic Countries
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guarantee the rights, taxes, and penalties that may be incurred in the territory of the Member
States.
There are no import duties or taxes on goods in transit, but a customs transit declaration is
required. A guarantee must also be given against any potential loss of revenue for the Senegalese
authorities if the transit is not genuine. A guarantee fund has been established for this purpose
and is financed through a non-refundable levy corresponding to 0.5% of the C.I.F. value of the
goods covered by each transit operation. Like other countries, Senegal is finding it difficult to
implement the ECOWAS inter-State road transit scheme
For this purpose, a contribution to the transit guarantee is on the basis of a single rate of 0.50%
of the CIF value of the goods on the importation and is collected at the starting point of the transit
procedure by the National Guarantee Authorities of the Member State where the said
transaction begins.
The bilateral agreement Mali -Senegal has been signed to overcome a major shortcoming of the
non-functioning of the TRIE convention, the single guarantee. As far as the TRIE is concerned,
the guarantee in Senegal should accompany the goods to their destination in Mali, but the
Chambers of Commerce providing the guarantee do not share the amount dedicated for transit
procedure of 0.50% of the CIF value (0.25% for each guarantor). Thus the importer is obliged to
provide a TRIE again for the Malian part. Indeed, it is not often that customs clearance of the
consignments in Mali is done at the border and therefore the importer is obliged to start a
national transit procedure to the office of destination usually located in Kayes and Bamako.
The main form of guarantee used in Senegal is the deposit given by a commercial bank or
insurance company. According to the regulations, the guarantee it must be a deposit for each
operation, but in reality, the customs agents have a global annual guarantee for the transit
procedures. Since the implementation of the 2014 Customs Code, the guarantee is calculated on
the basis of the customs duties (maximum tariff rate) without taking into account any penalties.
SC is reluctant to allow the consignments to transit without an escort.
An electronic monitoring system (SSE) for consignment in transit is operational since December
2009 till the end of 2018 along certain corridors: Dakar-Kidira (towards Mali), and Dakar-Rosso
(towards Mauritania). It consists of placing a GPS or GPRS portable beacon so that the load can
be monitored. The SSE is administered by the company Cotecna under a contract that expired.
Its efficacy was, however, hindered by the lack of network coverage in some areas. Certain goods
deemed to be sensitive require an escort up to the border.
4.2.8 Risk Management
The risk management – selectivity through TAME CRM system applies to all customs
procedures, but in reality, the transit is rarely subject to control. However, the joint container