Importing into Senegal involves a cascade of levies: customs duty, community charges, VAT, sometimes specific taxes. The total can exceed 30 % of the goods value. Understanding the calculation order and the scales prevents you from underestimating the landed cost. Here is a figure-rich guide, indicative for 2026.
The structure of import levies
Senegal applies the ECOWAS Common External Tariff (CET), under which goods are classified into categories, each with a customs duty rate.
| CET category | Type of good | Customs duty |
|---|---|---|
| Category 0 | essential social goods | 0 % |
| Category 1 | raw materials, capital goods | 5 % |
| Category 2 | inputs, intermediate goods | 10 % |
| Category 3 | final consumer goods | 20 % |
| Category 4 | specific (development) goods | 35 % |
Indicative 2026 rates; the exact classification of your product depends on its tariff heading (HS code), to be verified with Customs.
Additional charges and taxes
Beyond customs duty, several community and national levies are added.
| Levy | Indicative rate | Base |
|---|---|---|
| Statistical fee (RS) | 1 % | CIF value |
| ECOWAS community levy (PC) | 0.5 % | CIF value |
| UEMOA solidarity levy (PCS) | 0.8 % | CIF value |
| COSEC | 0.4 % | CIF value |
| VAT | 18 % | VAT base (see below) |
The customs value (CIF)
Everything is calculated on the CIF value: Cost of goods + Insurance + Freight to the Senegalese port. This is the reference base.
| CIF component | Example (FCFA) | Note |
|---|---|---|
| Cost of goods (FOB) | 10,000,000 | supplier invoice |
| Sea freight | 800,000 | transport |
| Insurance | 200,000 | coverage |
| CIF value | 11,000,000 | calculation base |
The correct calculation order
VAT is not calculated on the CIF alone, but on the CIF increased by duties and charges. This is the classic mistake new importers make.
| Step | Calculation | Result (FCFA) |
|---|---|---|
| 1. CIF value | base | 11,000,000 |
| 2. Customs duty (20 %) | 11,000,000 x 0.20 | 2,200,000 |
| 3. Charges (~2.7 %) | 11,000,000 x 0.027 | 297,000 |
| 4. VAT base | CIF + duty + charges | 13,497,000 |
| 5. VAT (18 %) | 13,497,000 x 0.18 | 2,429,460 |
Full worked example
Taking the import above, goods in category 3 (20 %), CIF value 11,000,000 FCFA.
- Customs duty: 2,200,000 FCFA
- Cumulative charges (RS 1 % + PC 0.5 % + PCS 0.8 % + COSEC 0.4 % = 2.7 %): 297,000 FCFA
- VAT base: 11,000,000 + 2,200,000 + 297,000 = 13,497,000 FCFA
- VAT 18 %: 2,429,460 FCFA
- Total port/customs levies: 2,200,000 + 297,000 + 2,429,460 = 4,926,460 FCFA
- Landed cost before margin: 11,000,000 + 4,926,460 = 15,926,460 FCFA
That is about +45 % on the CIF value. Illustrative figures.
VAT recoverable or not?
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For a registered importer-reseller, import VAT is in principle deductible: it will not erode the margin if correctly declared. For an end consumer or non-registered party, it remains a dead cost.
| Importer profile | Import VAT | Effect |
|---|---|---|
| Registered company | deductible | recoverable |
| End consumer | non-deductible | definitive cost |
| CGU regime | depends on situation | to be verified |
Special categories and exemptions
Some goods benefit from special regimes: exemption, suspension, temporary admission, free zone. Investment codes can open advantages for importing equipment.
| Regime | Effect | Typical case |
|---|---|---|
| Temporary admission | duty suspension | re-exported equipment |
| Investment code | partial exemption | production equipment |
| VAT exemption | 0 % | listed goods |
Honest disclaimer
Rates, tariff codes and regimes change; a product classification can switch from one category to another depending on the HS code chosen. Before a significant import, run a simulation with a licensed customs broker and confirm with Senegalese Customs. A classification error can upend your entire landed cost.
FAQ
On what value are customs duties calculated?
On the CIF value: cost of goods + insurance + freight to the Senegalese port.
What is the import VAT rate?
18 %, but calculated on the CIF base increased by customs duties and charges, not on the CIF alone.
What are the main duties to pay besides VAT?
The customs duty (0 to 35 % by CET category) and community charges (RS, PC, PCS, COSEC) totalling about 2.7 %.
Is import VAT recoverable?
Yes for a registered reselling company, which deducts it. For an end consumer it is a definitive cost.
Are there import exemptions?
Yes: temporary admission, investment code, VAT-exempt listed goods. To be checked case by case.
Let's talk about your project. Kolonell supports brands that import and sell online in Senegal. Write to us on WhatsApp +221 77 596 93 33.
Mohamed Bah
Fondateur, Kolonell
Passionate about digital and entrepreneurship in Africa, Mohamed has been helping Sénégalese businesses with their digital transformation since 2020. Founder of Kolonell, he believes every SME deserves a professional and accessible online présence.
