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  ANNEX 7 – SENEGAL  WT/TPR/S/362 • Senegal  
 
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  CONTENTS  
1   ECONOMIC ENVIRONMENT  ................................ ................................ ......................  414  
1.1   Main features  ................................ ................................ ................................ ...........  414 
1.2   Recent economic developments  ................................ ................................ ..................  416 
1.3   Trade performance  ................................ ................................ ................................ ... 417 
1.4   Foreign direct investment  ................................ ................................ ..........................  420 
2   TRADE AND INVESTMENT  REGIMES ................................ ................................ .........  421  
2.1   Overview  ................................ ................................ ................................ .................  421 
2.2   Trade policy obj ectives and formulation  ................................ ................................ ....... 422 
2.3   Trade agreements and arrangements  ................................ ................................ ..........  423 
2.3.1    Relations with the World Trade Organisation  ................................ .............................  423 
2.3.2    Regional and preferential agreements  ................................ ................................ ...... 424 
2.4   Investment regime  ................................ ................................ ................................ ... 424 
2.4.1    Overview  ................................ ................................ ................................ ..............  424 
2.4.2    Investment Code  ................................ ................................ ................................ ... 426 
2.4.3    Other regimes  ................................ ................................ ................................ ....... 427 
3   TRADE POLICIES AND P RACTICES BY MEASURE  ................................ ......................  428  
3.1   Measures directly affecting imports  ................................ ................................ .............  428 
3.1.1    Customs registration, procedures and requirements  ................................ ...................  428 
3.1.2    Preshipment inspection and customs valuation  ................................ ..........................  430 
3.1.3    Rules of or igin ................................ ................................ ................................ ....... 430 
3.1.4    Customs duty  ................................ ................................ ................................ ........  431 
3.1.5    Other taxes  ................................ ................................ ................................ ...........  431 
3.1.6    Import prohibitions, restrictions and licensing  ................................ ...........................  432 
3.1.7    Contingency measures  ................................ ................................ ...........................  433 
3.1.8    Other measures  ................................ ................................ ................................ ..... 433 
3.2   Measures directly affecting exports  ................................ ................................ .............  433 
3.2.1    Export procedures and requirements  ................................ ................................ ........  433 
3.2.2    Export taxes, duties and levies  ................................ ................................ ................  434 
3.2.3    Export prohibitions, restrictions and licensing  ................................ ............................  434 
3.2.4    Export support and promotion  ................................ ................................ .................  434 
3.3   Measures affecting production and trade  ................................ ................................ ..... 435 
3.3.1    Incentives  ................................ ................................ ................................ .............  435 
3.3.2    Standards and other technical regulations  ................................ ................................ . 435 
3.3.3    Packaging, marking and labelling requirements  ................................ .........................  437 
3.3.4    Sanitary and phytosanitary requirements  ................................ ................................ .. 437 
3.3.5    Competition policy and price controls  ................................ ................................ ....... 438 
3.3.6   State trading, State -owned enterprises and privatization  ................................ ............  439 
3.3.7    Government procurement  ................................ ................................ .......................  440 
3.3.8    Intellectual prop erty rights  ................................ ................................ ......................  442 WT/TPR/S/362 • Senegal  
 
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  4   TRADE POLICIES BY SE CTOR  ................................ ................................ ...................  444  
4.1   Agriculture, fisheries and forestry  ................................ ................................ ...............  444 
4.1.1    Overview  ................................ ................................ ................................ ..............  444 
4.1.2    Agricultural policy  ................................ ................................ ................................ .. 444 
4.1.3    Main subsectors  ................................ ................................ ................................ ..... 445 
4.1.3.1    Groundnuts  ................................ ................................ ................................ ........  445 
4.1.3.2    Rice ................................ ................................ ................................ ..................  446 
4.1.3.3    Livestock  ................................ ................................ ................................ ...........  446 
4.1.3.4    Fisheries  ................................ ................................ ................................ ............  447 
4.2   Extractive industries and energy  ................................ ................................ .................  449 
4.2.1    Extractive industries ................................ ................................ ...............................  449 
4.2.1.1    Mining  ................................ ................................ ................................ ...............  449 
4.2.1.2    Hydrocarbons  ................................ ................................ ................................ ..... 451 
4.2.1.2.1    Upstream subsector  ................................ ................................ ..........................  451 
4.2.1.2.2    Downstream subsector  ................................ ................................ .....................  452 
4.2.2    Electricity and renewable energy  ................................ ................................ .............  453 
4.3   Manufacturing  ................................ ................................ ................................ ..........  454 
4.4   Services  ................................ ................................ ................................ ..................  455 
4.4.1    Financial servi ces ................................ ................................ ................................ ... 455 
4.4.1.1    Banking services  ................................ ................................ ................................ . 455 
4.4.1.2    Insurance services  ................................ ................................ ..............................  457 
4.4.1.3    Microfinance  ................................ ................................ ................................ ....... 458 
4.4.2    Telecommunications and postal services  ................................ ................................ ... 458 
4.4.2.1    Telecommunications  ................................ ................................ ............................  458 
4.4.2.2    Postal services  ................................ ................................ ................................ .... 460 
4.4.3    Transport  ................................ ................................ ................................ ..............  460 
4.4.3.1    Maritime tr ansport  ................................ ................................ ..............................  460 
4.4.3.2    Land transport  ................................ ................................ ................................ .... 461 
4.4.3.3    Air transport  ................................ ................................ ................................ ....... 462 
4.4.4    Tourism  ................................ ................................ ................................ ................  462 
5  APPENDIX TABLES  ................................ ................................ ................................ ... 464  
 
CHARTS  
 
Chart 1.1 Structure of merchandise trade, 2009  and 2016  ................................ ....................  418 
Chart 1.2 Direction of merchandise trade, 2009 and 2016  ................................ .....................  419 WT/TPR/S/362 • Senegal  
 
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TABLES  
 
Table 1.1 Main macro economic indicators, 2009 -2016 ................................ ..........................  414 
Table 1.2 Balance of payments, 2009 -2016 ................................ ................................ .........  417 
Table 1.3 Inward foreign direct investment, 2009 -2015 ................................ ........................  420 
Table 2.1 Main trade -related laws and regulations adopted or amended, 2009 -2017 ................  422 
Table 2.2 Recent notifications to the WTO, by field, 2009 -2016 ................................ .............  423 
Table 2.3 Main direct taxes and charges in force, May  2017 ................................ ..................  425 
Table 3.1 Senegal's category A c ommitments under the TFA  ................................ .................  430 
Table 3.2 Products subject to authorization or approval, March  2017 ................................ ...... 432 
Table 3.3 Exemptions from d uties and taxes, 2009 -2013 ................................ ......................  435 
Table 3.4 Technical regulations in force, December  2016 ................................ ......................  436 
Table 3.5 Situation of the principal State -owned enterprises, 2016 ................................ .........  439 
Table 3.6 Trend in government procurement, 2009 -2015 ................................ ......................  440 
Table 3.7 Thresholds for government p rocurement contracts by type of institution and 
contract  ................................ ................................ ................................ ..........................  441 
Table 3.8 Applications received for the protection of IPRs, 2009 -2016 ................................ .... 442 
Table 4.1 Agricultural production, 2009/2010 – 2015/2016 crop seasons  ................................  444 
Table 4.2 Support for agricultural production, 2009 -2015 ................................ .....................  445 
Table 4.3 Trends in the livestock population, 2009 -2016 ................................ .......................  446 
Table 4.4 Fisheries subsector landings and exports, 2009 -2016 ................................ .............  447 
Table 4.5 Industrial fisheries licence fees, 2017  ................................ ................................ ... 448 
Table 4.6 Trends in mining and quarrying production, 2009 -2016 ................................ ..........  449 
Table 4.7 Types of mineral rights in Senegal  ................................ ................................ ....... 450 
Table 4.8 Surface royalty rates  ................................ ................................ ..........................  450 
Table 4.9 Some manufacturing indicator s, 2009 -2016 ................................ ..........................  454 
Table 4.10 Situation of approved credit establishments at 31  December  2016 .........................  455 
Table 4.11 Port traffic trends, 2009-2016 ................................ ................................ ............  460 
 
APPENDIX TABLES  
 
Table A1. 1 Structure of exports, 2009 -2016 ................................ ................................ ....... 464 
Table A1. 2 Structu re of imports, 2009 -2016 ................................ ................................ ....... 466 
Table A1. 3 Destination of exports, 2009 -2016 ................................ ................................ .... 468 
Table A1. 4 Origin of imports, 2009 -2016 ................................ ................................ ...........  469 
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  1  ECONOMIC ENVIRONMENT  
1.1  Main features  
1.1.  Senegal is a coastal country with an area of 196,712 km2 and a population projected to be 
15.3 million in 2017.1 The Senegalese population is mostly young, with an estimated median age 
of 18. 7 years, according to data from the General Census of Population and Housing, Agriculture 
and Livestock conducted in December  2013. The official unemployment rate fluctuates around 
10% of the active population (Table 1.1), although census estimates suggest  a higher rate 
(25.7 % in 2013). The proportion of the population living below the monetary poverty line remains 
high, albeit trending downwards from 48.3 % in 2005 to 46.7 % in 2011.  
Table 1.1 Main macroeconomic  indicators, 2009 -2016  
 2009 2010  2011  2012  2013  2014  2015  2016  
GDP at current prices (US$  million)  12,778  12,926  14,374  14,217  14,847  15,280  13,641  14,684  
GDP at current prices (€  million)  9,198  9,759  10,340  11,065  11,182  11,517  12,299  13,275  
Nominal G DP per capita (US$)  1,018  1,001  1,081  1,037  1,051  1,050  911 953 
Nominal GDP per capita (€)a 733 756 777 807 792 792 821 861 
Population (million)  12.6 12.9 13.3 13.7 14.1 14.5 15.0 15.4 
In rural areas (% of total population)  58.0 57.8 57.5 57.2 56.9 56.6 56.3 55.9 
Unemployment (% of active population)  10.2 9.2 10.4 10.4 10.4 10.4 9.8 9.5 
Inflation (CPI, % change)  -2.2 1.2 3.4 1.4 0.7 -1.1 0.1 0.8 
GDP by type of expenditure, at constant prices (% change)  
GDP 2.4 4.2 1.8 4.4 3.5 4.1 6.5 6.7 
Final consu mption expenditure  3.6 2.2 1.9 3.0 2.1 5.0 4.8 4.7 
  Private consumption  3.9 2.1 1.3 3.1 2.2 5.3 5.0 4.8 
  Public consumption  1.7 2.6 5.5 2.8 1.6 3.5 3.3 3.8 
Gross fixed capital formation (GFCF)  -4.3 1.5 9.0 1.3 19.6 7.9 6.8 8.4 
Exports of goods and se rvices  6.2 5.7 7.7 9.1 7.8 5.0 12.7 8.6 
Imports of goods and services  -3.9 -5.0 8.7 11.0 10.6 4.3 12.0 8.0 
Distribution of GDP at current basic prices (% change)  
Agriculture, livestock, forestry and 
fishing  17.3 17.5 14.6 15.6 15.6 15.4 16.9 17.5 
  Agriculture  9.9 9.8 6.8 8.0 7.8 7.6 9.0 9.2 
  Livestock and hunting  4.5 4.8 4.9 4.6 4.9 5.3 5.3 5.4 
  Forestry  1.1 1.0 1.0 1.0 1.0 1.0 0.9 0.9 
  Fishing  1.9 1.8 1.9 2.0 1.9 1.6 1.6 2.0 
Mining and quarrying  1.9 2.1 2.4 3.0 2.3 2.3 2.6 3.3 
Manufacturing  13.9 13.8 14.6 13.9 13.7 13.2 13.4 12.8 
Electricity, gas and water  2.9 3.1 2.9 3.0 3.1 3.3 2.9 2.5 
Construction and public works  4.6 4.4 4.8 4.4 4.6 5.1 4.9 4.7 
Services  61.8 61.5 63.2 62.6 63.4 63.3 62.1 62.3 
  Commerce  18.0 17.9 18.4 18.2 18.3 18.2 18.2 18.1 
  Repair services  1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 
  Hotel and restaurant services  0.9 0.8 0.9 0.8 0.9 0.9 0.9 0.9 
  Transport  4.3 4.3 4.6 4.7 4.8 4.8 4.7 5.0 
  Post and telecommunications  7.8 7.6 7.3 7.3 7.5 7.3 6.8 6.8 
  Financial services  3.4 3.5 3.7 3.8 3.9 4.0 4.1 4.5 
  Real estate activities  6.4 6.3 6.3 6.1 6.2 6.0 5.7 5.8 
  Business services  5.3 5.3 5.6 5.5 5.5 5.6 5.6 5.5 
 Public administration  7.0 7.0 7.4 7.6 7.5 7.8 7.7 7.6 
 Education  4.2 4.3 4.5 4.3 4.3 4.4 4.3 4.1 
  Health and  social action  1.5 1.5 1.5 1.4 1.4 1.3 1.3 1.2 
  Community and personal services  2.1 2.0 2.0 1.9 2.0 1.9 1.9 1.9 
Financial intermediation services 
indirectly measured (FISIM)  -2.5 -2.4 -2.6 -2.6 -2.7 -2.6 -2.8 -3.1 
External sector (% of current GDP, unl ess otherwise indicated)  
Current account  -6.7 -4.6 -8.0 -10.7 -10.4 -8.8 -6.9 -5.7 
Merchandise balance  -15.9 -14.9 -17.5 -20.2 -20.1 -18.3 -15.8 -14.1 
Services balance  -1.0 -0.5 -0.9 -0.8 -0.8 -0.9 -0.8 -0.7 
Migrant transfers  9.8 10.7 10.5 10.3 11.1 11.8 12.0 12.6 
Overall balance  -1.9 -2.0 -2.0 -1.5 -1.9 -2.5 -2.8 -1.6 
Total reserves, excl. gold (US$  million)  208.3  204.6  203.7  205.4  207.8  193.7  153.6  116.9  
CFAF per US$ (annual average)  472.2  495.3  471.9  510.5  494.0  494.4  591.4  593.0  
                                                
1 Online information from the National Agency for Statis tics and Demography (ANSD), viewed at: 
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   2009 2010  2011  2012  2013  2014  2015  2016  
Nominal effect ive exchange rate  
(2000 = 100)  116.7  111.4  112.9  110.4  114.9  117.8  113.1  115.4  
Real effective exchange rate  
(2000 = 100)  108.9  102.1  103.2  99.3 101.6  100.8  94.6 95.9 
Concessional external debt (US$  million)  2,489 2,713 2,952 3,593 3,968 3,971 4,091 n.a. 
Total external debt (US$  million)  3,721  3,909  4,325  4,906  5,226  5,620  5,893  n.a. 
  Concessional debt/total debt (%)  66.9 69.4 68.2 73.2 75.9 70.7 69.4 n.a. 
Public finances (% of current GDP)  
Total income and grants  21.6 21.8 22.5 23.0 22.6 25.5 25.1 26.8 
  Current income (= total income 
excl. grants)  18.6 19.3 20.3 20.2 20.1 22.2 22.2 24.0 
   Tax revenue  18.0 18.7 19.0 18.6 18.3 19.6 19.8 20.6 
  Grants  3.0 2.5 2.2 2.8 2.6 3.4 2.9 2.8 
Total expenditure and net lending  26.7 27.0 29.2 28.8 28.1 30.7 29.9 31.1 
  Current expenditure  16.5 15.5 18.2 17.3 17.2 18.7 18.6 18.5 
  Capital expenditure  10.1 11.5 10.6 11.2 10.9 11.9 11.2 12.5 
  Net loans  0.1 0.0 0.4 0.3 -0.1 0.1 0.0 0.0 
Current account balance  2.1 3.8 2.1 2.9 2.8 3.5 3.6 5.5 
Overall balance ex cl. grants  -8.1 -7.7 -8.9 -8.6 -8.0 -8.5 -7.7 -7.0 
Overall balance  -5.0 -5.2 -6.7 -5.8 -5.5 -5.2 -4.8 -4.2 
Financing needs          
  External financing  3.7 2.8 6.2 6.5 2.1 6.1 4.6 2.5 
  Domestic financing  1.1 2.4 0.5 -0.7 3.4 -1.0 0.2 1.7 
External pub lic debt (end of period)  26.9 27.3 28.7 30.5 29.5 35.7 41.1 n.a. 
n.a. Not available.  
a The CFA franc, which  is the common currency of the WAEMU countries, is pegged to the euro at a 
rate of: €1 = CFAF 655.96.  
Source:  Senegalese authorities (ANSD, DGPPE/MEFP, and online information); Central Bank of West African 
States, Annuaire statistique 2015 ; online informat ion from the International Monetary Fund (IMF) 
(eLibrary -Data); and online information from the Word Bank.  
1.2.  During the period under review, Senegal has made headway towards attaining the Millennium 
Development Goals, particularly in the areas of primary edu cation for all, gender equality and the 
fight against AIDS, malaria and other diseases. Nonetheless, it is still classified as a country of 
"low human development". In 2015, it was ranked 156th out of 188 countries on the Human 
Development Index published by the United Nations Development Programme (UNDP), up by 
four places since 2010.2 Progress has been made on good governance, according to the latest 
report of the Ibrahim Index of Governance in Africa (IIAG).3 In 2014, Senegal scored 61.1 out of a 
possibl e 100 according to the IIAG index (compared to 56.8 in 2009); and it is ranked ninth out of 
the 54 African countries covered.  
1.3.  The Senegalese economy is largely built on services, which account for around 60 % of GDP, 
including public administration. The mai n commercial services are commerce, with post and 
telecommunications, real estate and transport playing a supporting role. During the period under 
review, the share of the agricultural sector (including livestock, hunting, fishing and forestry) 
varied arou nd 15 % of GDP, while the manufacturing share is about 13 %. Senegal's external sector 
is characterized by a structural deficit in merchandise trade, which is partially offset by remittances 
from Senegalese migrants. These transfers represent approximately 1 1% of GDP per year and are 
a stable source of foreign exchange for the country.  
1.4.  The Senegalese economy has a low level of productivity, partly due to the many structural 
problems it faces, including a large informal sector, inflexible labour regulations, a  deficient 
infrastructure stock, and expensive and limited access to finance.4 On the Global Competitiveness 
                                                
2 UNDP (2016), Human Development Report 2016, Human Development for Everyone. Viewed at: 
http://hdr.undp.org/sites/default/files/2016_human_development_report.pdf . 
3 The IIAG is a composite indicator covering the following four categories: safety and rule of law; 
participation and human rights; sustainable economic opportunity ; and human development.  
4 Ministry of the Economy and Finance (2011), Rapport national sur la compétitivité du Sénégal, 
Avril 2011. Viewed at:  http://www.sca.gouv.sn/images/storie s/documents/RNCS_2011.pdf . WT/TPR/S/362 • Senegal  
 
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  Index, Senegal is ranked 110th out of 140 economies (Global Competitiveness Report 
2016-2017).5 
1.5.  Senegal is a member of both the West African Econom ic and Monetary Union (WAEMU) and 
the Economic Community of West African States (ECOWAS), so its monetary and foreign exchange 
policies are set by the Central Bank of West African States (BCEAO). The common currency in the 
WAEMU countries is the African Fi nancial Community franc (CFAF), which is pegged to the euro at 
a rate of CFAF 655.957 ( common report, section 1.1). As part of their multilateral surveillance 
framework, the WAEMU countries have established several convergence criteria, which are 
described  in section 1 of the common report.  
1.2  Recent economic developments  
1.6.  The Senegalese economy recorded a moderate growth performance during the review period. 
Real GDP grew by 2.4 % in 2009 in a context of global economic and financial crisis and rising food 
and energy prices . It then accelerated to 4.2 % in 2010 before easing to 1.8 % in 2011, owing to 
drought and the repercussions of the energy crisis. Despite the uncertainty surrounding the 
organization of the presidential elections, real GDP expanded by 4.4 % in 2012, driven by a robust 
recovery in the agriculture sector, and by 3.5 % in 2013, in the wake of slowdowns in the 
extractive industries and, to a lesser extent, tourism (due to the Ebola epidemic in neighbouring 
countries).  
1.7.  In 2014, the authorities adopted  the Emerging Senegal Plan (PSE) for the period 2014 -2023, 
which aims to implement a group of projects with high value -added and employment content, to 
enable the country to attain upper middle -income status by 2035.6 The Priority Action Plan (PAP) is 
a subset of the PSE covering the period 2014 -2018 based on the following three pillars: the 
structural transformation of the economy; the promotion of human capital, social protection and 
sustainable development; and the consolidation of institutions, peace an d security. Financing 
estimated at CFAF 9,685.6  billion is expected to come mainly from concessional loans and 
partnerships with the private sector.  
1.8.  The implementation of several projects under the PSE has contrib uted to  economic recovery. 
Real GDP growth climbed to 6.5 % in 2015, following a rate of 4.3 % in 2013, driven by more 
robust public investment, particularly in agriculture (irrigation and seed selection), infrastructure 
and energy, and the revival of the edible -oil-milling  and sugar industries. Real  GDP growth for 
2016 is estimated at 6.7 %, driven mainly by strong performances in the extractive, refining and 
chemical industries. Growth is expected to remain strong in 2017 (6.8 %) thanks to the 
continuation of public inv estment and reforms  and their kn ock-on effects.  
1.9.  Inflation has stayed generally low, thanks mainly due to a prudent monetary policy 
implemented by the Central Bank of West African States (BCEAO). Following negative rates in 
2009 due to lower oil and food prices, inflation (as measured by the Harmonized Consumer Price 
Index) gradually rose to 3.4 % in 2011 (slightly above the community convergence ceiling of 3 %). 
In addition to the drought situation, this development reflected the pass -through of international 
hydrocarbon prices to the domes tic economy. Inflation then dropped below zero in 2014, again as 
a result of falling food and oil prices on international markets7; and it stayed low in 2015 and 
2016, reflecting the further weakening of world prices for energy and food products.  
1.10.   During th e period under review, Senegal embarked on a tax reform that consolidated most 
tax incentives in a new General Tax Code adopted in 2012. The overall budget deficit (excluding 
grants) fluctuated around 9 % of GDP during the review period, in a context of vig orous public 
spending triggered in particular by exogenous shocks (drought, the security situation in Mali) and 
public investments under the PSE.  
                                                
5 Online information  from the World Economic Forum , viewed at: http://reports.weforum.org/global -
competitiveness -report -2015-2016/economies/#economy=SEN . 
6 Government of Senegal (2014), Emerging Senegal Plan , February. Viewed at: 
https://www.sec.gouv.sn/IMG/pdf/PSE.pdf . 
7 IMF (2015), 2014 Article IV Cons ultation and Eighth Review Under the Policy Support Instrument -Staff 
Report; IMF Country Report No.  15/2, January . Viewed at: 
https://www.imf.org/external/pubs/ft/scr/2015/cr1502.pdf . WT/TPR/S/362 • Senegal  
 
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  1.11.   Overall, Senegal's trade with the rest of the world displays a structural deficit on the current 
account, and a positive trend on the capital and financial accounts. Following a surplus of 
CFAF 147.3  billion in 2009, the overall balance of payments posted deficits throughout 2011 -2013, 
fuelled by burgeoning goods imports (Table 1.2). It then reported surpluses in 2014 and 2015 
owing to a surge in portfolio investment.  
Table 1.2 Balance of payments, 2009 -2016  
(CFAF  billion)  
 2009  2010  2011  2012  2013  2014  2015  2016a 
Current account balance  -614.5  -453.1  -824.7  -1,189 .3  -1,167.0  -1,015.2  -851.7  -759.2  
Goods and services (net)  -1,552.8  -1,509.9  -1,893.7  -2,323.0  -2,327.9  -2,208.7  -2,047.3  -1,955.7  
Merchandise balance  -1,458.5  -1,456.5  -1,804.4  -2,239.4  -2,242.6  -2,108.8  -1,942.9  -1,868.3  
 Exports  f.o.b.  1,509.4  1,625.9  1,885.5  2,137.3  2,168.6  2,245.1  2,544.6  2,553.6  
 Imports f.o.b.  2,967.9  3,082.4  3,689.9  4,376.7  4,411.1  4,353.9  4,487.5  4,422.0  
Services (net)  -94.5  -53.4  -89.3  -83.8  -85.2  -100.0  -104.4  -87.5  
 Credit  732.7  791.5  839.2  950.5  1,001.0  993.5  1,075.8  1,094.8  
 Transport  34.4  34.9  71.7  98.1  109.2  111.8  113.0  112.7  
 Travel  333.0  341.9  336.7  316.8  330.4  318.8  332.1  345.4  
 Debit  827.0  844.9  928.6  1,034.2  1,086.2  1,093.5  1,180.3  1,182.2  
 Transport  427.8  404.6  481.0  577.5  599.6  598.7  632.3  624.6  
 Travel  112.2  135.8  108.5  112.1  112.7  111.7  120.3  122.7  
Primary income  -122.3  -113.3  -202.4  -234.5  -243.1  -284.3  -353.0  -443.4  
Debt interest  -40.6  -70.3  -86.1  -72.1  -79.1  -87.6  -128.5  -149.8  
Secondary income  1,060.4  1,170.0  1,271.4  1,368.3  1,404.0  1,477.9  1,548.5  1,639.4  
Public administration  35.4  50.9  94.9  115.5  64.8  127.4  79.3  110.8  
Other sectors  1,025.2  1,119.1  1,176.4  1,252.8  1,339. 1  1,350.5  1,469.3  1,528.7  
 Migrant transfers  902.5  1,045.0  1,087.8  1,144.0  1,242.6  1,355.7  1,480.9  1,675.4  
Capital account  219.7  227.9  182.2  309.2  276.7  329.4  309.0  323.3  
Financial account  -537.8  -396.8  -553.1  -792.4  -841.3  -1,010.9  -780.2  -287.4  
Direct investment  -174.9  -199.3  -209.2  -171.4  -209.3  -282.6  -340.5  -218.3  
Portfolio investment  -174.2  -159.0  -537.5  -200.6  8.0  -391.8  -287.0  75.7  
Other investment  -188.9  -38.6  193.6  -420.4  -639.9  -336.5  -152.8   -144.7  
Errors and omissions 
(net)  4.3  7.8  5.7  6.2  8.6  6.9  7.0  0.0  
Overall balance  147.3  179.6  -83.9  -81.6  -40.5  332.1  244.6  -148.5  
a Estimates.  
Source:  Information provided by the authorities.  
1.12.   Despite the relief obtained in 2006 under  the Heavily Indebted Poor Countries (HIPC) 
Initiative and the Multilateral Debt Relief Initiative (MDRI), public debt (as a percentage of GDP) is 
on an upward trend that has gathered pace in recent years. Between 2009 and 2016, the balance 
outstanding alm ost doubled to 62.3 % of GDP (although this is still below the WAEMU convergence 
criterion of 70 %). The external debt represents 41.1 % of GDP.  
1.13.   For 2017, the authorities are expecting real GDP growth of 6.8 %, driven by a strong 
performance in the agricultura l sector, the continuation of projects under the PSE, industrial 
production and induced growth in the tertiary sector.8 
1.3  Trade performance  
1.14.   Senegal's exports (and re -exports) are relatively diversified and grew by an average of 
4% per year to US$2.6  billion in 2016 (Table A1.1). During the period under review, the share of 
manufactured goods in total exports fell to 37.6 %, while that of  agriculture increased from 27.9 % 
in 2009 to 34.2 % in 2016 (Chart 1.1). The share of fuels shrank by half to 10.7 % in 2016, w hile 
gold exports increased to represent 12.5 % of the total in 2016.  
1.15.   Nearly half of Senegalese exports are destined for other African countries, with Mali being 
the main market, although its share of Senegal's total exports declined from 20.6 % in 2009 to 
17.5% in 2016 (Chart 1.2). The other main partners are Switzerland, India and Côte d'Ivoire 
                                                
8 Ministry of the Economy, Finance and Planning (2016), Rapport économique et financier – Annexe au 
projet de loi de finances 2016, October.  WT/TPR/S/362 • Senegal  
 
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  (Table A1.3). Between 2009 and 2016, the share of Asian countries in total exports almost 
doubled to 17.3 %, while that of the European Union (28 countries) dropped b ack to 15.1 %. 
Chart 1.1 Structure of merchandise trade, 2009 and 2016  
 
2009 2016
Exports (f.o.b.)
Other semi -finished 
products
13.0%
Manufactures
37.6%
Total: €1,452.2 million Total: €2,386.9 million
Imports (c.i.f.)
Iron and steel
3.2%Transport 
equipment
7.8%
Manufactures
50.1%Electrical and
non-electrical 
machinery
16.1%
Other
semi-finished 
products
7.0%Electrical and
non-electrical
machinery
16.6%Fish, 
crustaceans, etc.
13.0%
Chemicals
10.7%
Iron and steel
3.9%Manufactures
53.0%
Total: €3,392.5 million Total: €4,952.2 millionManufactures
31.9%
Rice
5.9%Chemicals
13.3%
Consumer goods 
5.5%
Rice
6.9%Consumer 
goods
3.5%
Machinery and 
transport equipment
3.4%Other
4.1%
Chemicals
13.1%
Consumer goods
6.4%Consumer goods
3.3%
Chemicals
9.5%
Other extractive 
industries
1.7%Agriculture
25.2%Agriculture
25.7%Transport equipment
9.8%Other semi -finished 
products
11.9%
Agriculture
27.9%Agriculture
34.2% Machinery and 
transport equipment
8.1%
Fuels
23.2%Fuels
19.8%Other extractive 
industries
0.9%Other semi -finished 
products
6.5%Other extractive 
industries
6.7%Other 
agricultural 
products
21.2%Other
0.7%Gold
9.0%
Other extractive 
industries
3.1%Other 
agricultural 
products
15.9%Fish, 
crustaceans, etc.
11.9%Gold
12.5%
Fuels
10.7%Fuels
21.8%
Other 
agricultural 
products
19.2%Other 
agricultural 
products
18.8%
 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3).  WT/TPR/S/362 • Senegal  
 
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  Chart 1.2 Direction of merchandise trade, 2009 and 2016  
2009 2016
Exports (f.o.b.)
Africa (excl. 
WAEMU) 
18.1%
Total: €1,452.2 million Total: €2,386.9 million
Imports (c.i.f.)
Other
5.7%WAEMU
4.1%
America
10.1%WAEMU 2.2%
EU-28
38.8%Other
8.0%
America
6.8%
Total: €3,392.5 million Total: €4,952.2 millionOther WAEMU
6.5%
Other Africa
7.1%India
7.6%
Other Asia
8.8%EU-28
19.2%India
7.7%
EU-28
15.1%Gambia  3.2%
China
8.3%Other
11.2%
Côte d'Ivoire
5.1%Other
15.2%Guinea  3.3%
Other Asia
8.5%Other Africa
10.6%
Mali
20.6%Gambia  3.9%
Côte d'Ivoire
2.9%
Switzerland
7.8%Other Asia
1.9%
Guinea  3.2%Other Asia
4.6%
Other Africa
5.5%Other Africa
10.9%
Switzerland
10.2%Other WAEMU
6.5%
Asia
26.4%Asia
21.9%Asia
17.3%
EU-28
44.0%Mali
17.5%
Nigeria
7.8%India
7.9%
China
10.3%WAEMU
30.0%WAEMU
29.1%
Africa
18.4%Africa
17.1%Asia
9.6% Africa (excl. 
WAEMU)
17.0%
Other EU -28
15.7%
Other EU -28
12.7%
France
20.3%United Arab 
Emirates
2.9%
France
15.9%Nigeria
8.8%
Netherlands
4.0%Spain
4.0%
Spain
4.9%Netherlands
5.3%China
4.8%
Thailand
4.8%
 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev.3).  
1.16.   During the review period, Senegalese imports expanded more slowly than exports (growth 
averag ing 2.2 % per year) to total US$5.5  billion in 2016 (Table A1.3). The import basket has 
changed relatively little (Chart 1.1) and mostly consists of manufactures, including machinery, 
chemicals and transport equipment. Agricultural products account for abou t a quarter. France, 
China, Nigeria and India are the main sources of Senegal's imports (Chart 1.2). Overall, the share 
of imports from EU countries has declined, while those from Asian countries has increased. The 
WAEMU countries supply a small and decrea sing proportion of Senegal's imports: 2.2 % in 2016 
compared to 4.1 % in 2009.  WT/TPR/S/362 • Senegal  
 
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  1.17.   Senegal is structurally a net importer of services (Table 1.2). Between 2009 and 2016, 
exports of services increased from CFAF 480.6  billion to CFAF 683.6  billion, while services imports 
also grew by more than CFAF 200  billion, to CFAF 748.7  billion, thereby maintaining the deficit. 
Foreign travel (on the export side) and freight and insurance services (on the import side) are the 
chief categories of traded services.  
1.4  Foreign direct  investment  
1.18.   Inflows of foreign direct investment to Senegal fluctuated sharply during the review period, 
touching a low of US$266.1  million in 2010 before peaking at US$402.6  million in 2014 
(Table  1.3). The stock of inward FDI rose from US$1.5  billion in 2009 to US$2.8  billion in 2015.  
Table 1.3 Inward foreign direct investment, 2009 -2015  
(US$ million)  
 2009  2010  2011  2012  2013  2014  2015  
Flows (US$ million)  320.0  266.1  338.2  276.2  311.3  402.6  345.2  
As a percentage of GFCF  9.3 10.8 10.8 n.a. n.a. n.a. n.a. 
Stock (US$  million)  1,543.2  1,699.3  1,960.4  2,282.6  2,709.2  2,753.4  2,807.9  
As a percentage of GDP  13.2 13.6 16.6 n.a. n.a. n.a. n.a. 
n.a. Not available.  
Source:  Online information from UNCT ADStat, viewed at: http://unctadstat.unctad.org ; and information 
provided by the authorities.  WT/TPR/S/362 • Senegal  
 
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  2  TRADE AND INVESTMENT  REGIMES  
2.1  Overview  
2.1.  The Constitution of the Republic of Senegal was adopted in January  2001, and a mended 
three times during the review period: in 2009, in 2012 and in 2016.1 The constitutional reforms 
entailed: the creation of a High Council of Territorial Authorities  (HCCT) to promote local 
governance; establishing  an Economic, Social and Environmenta l Council; enabling independent 
candidates to run for parliamentary and local elections; extending the powers of the National 
Assembly to control Government action and evaluate public policies; and expanding the 
Constitutional Council as well as its powers . The 2016 reform enshrines in particular the 
inviolability of constitutional provisions on secularism, decentralisation, election procedure, and the 
length of the presidential term of office.  
2.2.  Executive power is vested in the President of the Republic, and  the Government, led by a 
Prime Minister.2 The President of the Republic is elected by direct universal suffrage and by an 
absolute majority of votes cast. As a result of the 2016 constitutional reform, the presidential term 
of office is now five years (as  against seven years previously).3 Moreover, the President may not 
serve more than two consecutive terms. The latest presidential elections were held in 2012.  
2.3.  Legislative power is exercised by the National Assembly , which currently comprises 
150 deputies e lected by direct universal suffrage for a term of five years. Reinstated in 2007, the 
Senate was again abolished in 2012. The most recent legislative elections were held in 2012. The 
National Assembly passes laws and controls the Government's activities.  
2.4.  The power to initiate legislation is vested concurrently in the President of the Republic, the 
Prime Minister and the deputies. Draft and proposed laws are prepared by the various ministerial 
departments and submitted to the Council of Ministers for approva l. They are then forwarded to 
the National Assembly for examination. Drafts become laws once approved by the National 
Assembly and promulgated by the President of the Republic. Legal texts are published in the 
Official Journal, which is available online, g enerally with some delay.4 The creation of an electronic 
Official Journal with simultaneous publication of texts is still under study. Outside of parliamentary 
sessions, the Council of Ministers may, by ordinance, adopt measures that normally fall within t he 
ambit of ordinary law. An ordinance expires if it is not ratified by the National Assembly during its 
following session.  
2.5.  Judicial power is exercised by the Supreme Court, the Constitutional Council, the Council of 
State, and the courts and tribunals env isaged under the Constitution. The Constitutional Court 
rules on the constitutionality of laws and international undertakings. Its decisions are final. Since 
2017, the Constitutional Council has comprised of seven members (as against five previously), 
appointed by the President of the Republic for non -renewable, six -year terms of office.  
2.6.  Internally, the Constitution is the highest legal norm. The internal hierarchy of norms is as 
follows: Constitution, laws, legal precedent, ordinances, decrees and orders. Treaties and other 
international commitments are negotiated by the President of the Republic but may only be ratified 
or approved with the authorization of the National Assembly. Once ratified, they take precedence 
over laws, provided that they are being a pplied by the other parties.  
2.7.  Administratively, Senegal is organized into 14 regions, subdivided into 45 départements  
(subregions). The subregions are in turn subdivided into arrondissements  (districts) and 
communes  (municipalities). Local authorities have their own budgets and resources. 
Implementation of the decentralization policy continued during this review period 
(Decentralization, Act III)5, eliminating regions as local authorities and creating "economic 
                                                
1 Constitution of the Republic of Senegal. Viewed at: http:/ /www.jo.gouv.sn/spip.php?article36 . 
2 The position of Deputy President was created in 2009, then eliminated in 2012.  
3 Constitutional Law No.  2016-10 of 5  April 2016 revising the Constitution.  
4 The Official Journal is available online. Viewed at: http://www.jo.gouv.sn . 
5 Decentralization Act II came in 1996, when the State transferred to local authorities a number of fields 
of competence pertaining to economic development (planning, land use planning, natural resource  
management, urban planning and housing), cultural development (education, youth and culture), and social 
and sanitary matters (public health and social action).  WT/TPR/S/362 • Senegal  
 
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  development hubs"; elevating subregions to loca l authorities; and elevating rural communities and 
district municipalities (communes  d'arrondissements)  to "fully fledged communes" ("communes de 
plein exercice") .6 The first municipal and subregional elections took place in June  2014. In addition 
to State  funds, the resources of local authorities come from certain taxes and charges (minimum 
tax, business tax, property tax on developed land), as well as income from property. Besides these 
taxes, local authorities have the power to levy and collect taxes pur suant to the General Code on 
Local Authorities. They are free to decide on the tax base and tax rates applicable within the 
municipality.  
2.8.  Action was taken during the review period to improve the legal and judicial framework 
governing commercial procedures.  For example, a commercial chamber created within the Pikine 
Subregional Tribunal has helped to expedite the handling of trade disputes. Moreover, the Code of 
Civil Procedure was revised in 2013, among other reasons, in order to shorten the time -frames for  
appeals (from two to one month). A law creating commercial courts was adopted in July  2017.7 
2.9.  In addition to community texts (common report, section 2.2), Senegal adopted or amended 
several laws relating to trade and/or investment during the review period (Table 2.1).  
Table 2.1 Main trade -related laws and regulations adopted or amended, 2009 -2017  
Area  Instrument/text  Latest 
amendment  
General  Constitution of the Republic of Senegal, dated 22  January  2001 
Law No . 2013-10 containing the General Code on Local Authorities  2016 
Customs regime  Law No.  2014-10 on the Customs Code   
Trade and investment  Law No.  2014-14 on the manufacture, packaging, labelling, sale and 
use of tobacco  
Law No.  2009-27 of 8  July 2009 on b iosafety  
Law No.  2004-06 of 6  February  2004 on the Investment Code  
Law No.  13/2017 on the establishment, organization and functioning 
of commercial courts and commercial appeal chambers.  
Law No.  2017-06 of 6  January  2017 on special economic zones (ZES)  
Law No. 2011-07 on the property ownership system   
 
 
2012 
 
 
2011 
Taxation  Law No.  2012-31 on the General Tax Code  2015 
Government 
procurement  Decree No.  2014-1212 on the Government Procurement Code  
Law No.  2014-09 on public -private partnership (PPP) contract s 
Decree No.  2015-386 implementing the PPP Law  2015 
Agriculture and 
related activities  Law No.  2015-18 of 13  July 2015 on the Maritime Fisheries Code   
Mining and energy  Law No.  2016-32 on the Mining Code  
Law No.  2010-21 on renewable energy  
Law No.  2010-22 of 15  December  2010 governing the biofuels sector  
Law No.  98-05 of 8  January  1998 on the Petroleum Code   
 
2012 
Environment  Law No.  2015-09 on the banning of plastic bags   
Services  Law No.  2011-01 on the Telecommunications Code  
Decree No.  2012-320 on universal service   
Source:  Information provided by the Senegalese authorities.  
2.2  Trade policy objectives and formulation  
2.10.   Trade policy design, implementation and assessment are the purview of the Ministry 
responsible for trade. The Ministry is responsible f or international trade negotiations jointly with 
the Ministries in charge of the economy, finance and planning, inter alia.  
2.11.   For the purposes of international negotiations, the Ministry responsible for trade relies on 
the National Committee on International  Trade Negotiations (NCITN), established in 2001. The 
NCITN is a consultative body comprising representatives of different sectoral departments, as well 
as the private sector and employer and professional bodies. It is organized into sub -committees, 
each r esponsible for one of the following areas: trade in goods; trade in agricultural produce; trade 
facilitation; trade in services; trade and environment; trade, investment and development. and 
trade -related intellectual property rights. The work of the NCITN  is in principle endors ed by the 
                                                
6 Law No.  2013-10 of 28  December  2013 containing the General Code on L ocal Authorities.  
7 Law No. 13/2017 on the establishment, organization and functioning of commercial courts and 
commercial appeal chambers.  WT/TPR/S/362 • Senegal  
 
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  Government and taken on board during trade negotiations. The TRIPS sub -committee took part in 
the deliberations that led to the identification of the priority needs for the implementation of the 
TRIPS Agreement.8 
2.12.   Senegal's trade policy is in part determined by its commitments at the multilateral, regional 
and subregional levels (common report, section 2.2). It is aimed at building a competitive 
economy that will bring inclusive growth and create decent jobs.9 More specifical ly, the measures 
taken are designed t o help reduce the trade deficit;  ensure regular supplies to the domestic 
market; promote local value chains; strengthen the regional integration process and access to 
international markets; and promote competition.10 
2.13.   Senegal also plans to take advantage of trade opportunities existing both subregionally and 
multilaterally, as well as those available through unilateral preferences accorded by its trading 
partners. Under the Emerging Senegal Plan , the Government plans to de epen regional integration, 
inter alia,  by rehabilitating and developing the infrastructure network; eliminating barriers to the 
free movement of persons, goods and services; and developing intra -community trade. The 
Government also plans to strengthen community initiatives on food security, agriculture and 
energy policy, and those falling under regional economic programmes.  
2.14.   For the purposes of integration, the Government plans to boost the country's 
competitiveness; strengthen its position in trade negotiat ions; broaden the export base; and 
diversify its trading partners. The actions being contemplated pertain to mechanisms to protect the 
nation's economy against unfair foreign competition; support for the development of strategic 
agricultural sectors; imple menting an export promotion strategy; developing market access 
conditions; and boosting supply capacity. This integration is expected to go hand -in-hand with 
actions contemplated in other sectors, in particular industrial development; promotion of private 
entrepreneurship and SMEs/SMIs; and implementing sectoral policies.  
2.15.   In WTO negotiations, Senegal plans to rely on its regional partners to conduct proactive 
subregional diplomacy and militate for more equitable trade rules.  
2.3  Trade agreements and arrangement s 
2.3.1   Relations with the World Trade Organisation  
2.16.   Formerly a GATT Contracting Party, Senegal has been an original member of the WTO since 
1 January  1995. It is not a member of any of the WTO plurilateral agreements. It accords at least 
MFN treatment to all its  trading partners. In January  2011, Senegal acceded to the 2005 Protocol 
amending the TRIPS Agreement. In August  2016 Senegal also acceded to the 2014 Protocol on the 
Trade Facilitation Agreement. Over the review period, Senegal was fairly active as pertai ns to WTO 
notifications , of which it submitted almost 50; t he most recent are shown in Table 2.2.  
Table 2.2 Recent notifications to the WTO, by field, 2009 -2016  
Agreement/field  
(number of notifications)  Most r ecent notification  Reference  
Agreement on Agriculture (4)  Domestic support (Articles 18.2 – DS:1)  G/AG/N/SEN/3, 
7 August  2014 
 Export subsidies  G/AG/N/SEN/4, 
8 October  2015 
General Agreement on Trade 
in Services (20)  Notifi cation pursuant to Article III :3 of the 
Agreement  S/C/N/765, 16  July 2014 
Article XVII of the GATT 1994 
– State trading (3)  New and full Notification pursuant to Article 
XVII:4(a) of the GATT 1994 and paragraph 1 of 
the Understanding on the Interpretation of 
Article XVII  G/STR/N/13/S EN, 
G/STR/N/14/SEN, 
G/STR/N/15/SEN, 
16 July 2014 
Trade Facilitation  
Agreement (1)  Notification of Category A commitments under 
the Trade Facilitation Agreement  WT/PCTF/N/SEN/1, 
27 October  2014 
                                                
8 WTO document IP/C/W/555 of 27  June 2011.  
9 Vision of the Ministry of Trade, Industry and the Informal Sector.  
10 MCISI (2013), Document d'o rientations stratégiques du Ministère du commerce, de l'industrie et du 
secteur informel,  April. WT/TPR/S/362 • Senegal  
 
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  Agreement/field  
(number of notifications)  Most r ecent notification  Reference  
Agreement on the Subsidies 
and Countervailing  
Measures (1)  Notification under Articles 25.11 and 25.12 of 
the Agreement  G/SCM/N/202/SEN, 
26 February  2010 
 New and Full Notification pursuant to Article 
XVI:1 of the GATT 1994 and Article 25 of the 
Agreement  G/SCM/N/253/SEN, 
25 April 2014 
Agreement on the Application  
of Sanitary and Phytosanitary 
Measures (3)  Notification – Tomatoes originating in and 
coming from areas infested by the tomato leaf 
miner, Tutta absoluta  G/SPS/SEN/7, 22  April 2010 
 Notification – Wood materials and packaging  G/SPS/SEN/7, 26  March  2010 
 Notification – plants  G/SPS/SEN/6, 26  March  2010 
Agreement on Technical 
Barriers to Trade (9)  Sterile packaging  G/TBT/N/SEN/9, 4  May 2016 
 Edible oils fortified with vitamin A and soft 
wheat flour fortified with iron and folic acid  G/TBT/N/SEN/8, 
16 November  2009 
 Specifications for fuel oil, diesel oil; fuel oil 180; 
regular gasoline; premium -grade petrol; and 
gas oil  G/TBT/N/SEN/1 -7, 
27 August  2009 
 Gaseous fuels - specifications for butane  G/TBT/N/SEN/7, 
27 August  2009 
Agreement on Import 
Licensi ng Procedures (3)  Notification under Article 7.3 of the Agreement 
on Import Licensing Procedures  G/LIC/N/3/SEN/5, 
23 September  2013 
Tariffs (1)  Schedule XLIX – Senegal  G/MA/323, 7  January  2015 
Source: WTO, online documents. Viewed at: https://docsonline.wto.org . 
2.17.   Senegal considerably stepped up its participation in technical assistance activities during the 
review period , to 108 activities in 2016  as against about a dozen in 2009.11 The WTO Reference 
Centre was set  up in 2007 and is now in operation.  
2.18.   Senegal acceded to the Integrated Framework in 2001. The implementation of its Tier 1 
project as of 2012 led, in particular, to the updating of the Diagnostic Trade Integration Study in 
2013, the operationalization of n ational implementation arrangements and greater integration of 
trade into development strategies. The implementation of Phase Two of the Enhanced Integrated 
Framework (EIF) began with the July  2015 launch of the project to improve the competitiveness of 
Senegalese mangoes. With CFAF 1.5  billion in funding from the EIF Trust Fund and CFAF 59  million 
in Senegalese State funding, the project aims to boost the capacities for production, processing 
and marketing of mangoes and mango products. Other Tier 2 projec ts have been identified in the 
fields of horticulture, services and trade facilitation. Funding is currently being sought.  
2.19.   The Standards and Trade Development Facility has supported a Senegalese project for the 
improvement of SPS standards and the quality of cabbage.12 
2.3.2   Regional and preferential agreements  
2.20.   Senegal is a member of several regional trade groupings, including the African Union (and 
the associated African Economic Community), the Economic Community of West African States, 
and the West African Econ omic and Monetary Union (common report, section 2). As an LDC, 
Senegal is granted trade preferences by the EU and the United States. The other developed 
countries grant trade preferences to Senegal in accordance with their national preference schemes.  
2.4  Inve stment regime  
2.4.1   Overview  
2.21.   The legal framework for business in Senegal is governed mainly by the provisions of the 
Organization for the Harmonization of Business Law in Africa (common report, section 2.5). The 
shortcomings of the business environment are recog nized as major constraints on Senegal's 
                                                
11 Global Trade -Related Technical Assistance Database (GTAD). Viewed at: 
http://gtad.wto.org/index.aspx?lg=fr . 
12 Project to support the promotion of the sanitary quality of horticultural exports (fruit and vegetables) 
in Senegal's Niayes region (north -west coast).  WT/TPR/S/362 • Senegal  
 
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  economic growth13 and the authorities have undertaken a series of reforms to improve the 
situation. These reforms have mainly entailed lowering the minimum capital requirement for 
starting a business; shortening the t ime-frame for the processing of construction permits; and 
setting up a credit information office.  
2.22.   The main business start -up formalities are: obtaining a police record (including from the 
country of origin, in the case of foreigners); preparing notarized d ocuments; putting up the capital 
(with a notary for private persons, and with a bank for companies); registration of articles of 
association (if applicable); registration in the trade and personal property credit register; 
registration with the National Ce ntre for the Identification of Enterprises and Associations (NINEA); 
the declaration of establishment; and, for companies, publication of the appropriate legal notices.14 
The formalities connected with the registration of articles of association, inscriptio n in the RCCM 
and the NINEA, as well as the legal notice can be effected at the Business Creation Support Bureau 
(BCE). Business start -up costs depend on the type of enterprise.  
2.23.   The institutional framework for the supervision of businesses comprises the Ag ency for 
Investment and Major Works (APIX), the Senegalese Export Promotion Agency (section 3.2.2), 
and the SME Development and Management Agency (ADEPME). This arrangement exists 
side-by-side with the Presidential Council on Investment (PCI), a dialogue f ramework in which to 
identify constraints on the development of investment and propose remedial action or formulate 
guidelines. In 2007, APIX was transformed into a public limited company with a majority State 
holding, and a Board of Directors that include s private sector representatives. It is funded by the 
State and by partners.  
2.24.   In addition to the provisions of ordinary law, investment legislation encompasses the 
Investment Code; the Law on Free Export Enterprises; and the Law on the Special Integrated 
Economic Zone.  
2.25.   Reformed in 2012, the General Tax Code (CGI)15 covers the main taxes and charges levied 
on enterprises set up in Senegal (Table 2.3). The corporation tax rate is still within the range 
prescribed under community provisions (common report sectio n 2). In 2013, it was readjusted 
from 25 % to 30 %, with a reduced 15 % rate for free export enterprises. The minimum flat rate tax 
(IMF), which is payable in the event of a deficit or a weak performance, is now proportional to 
turnover, and capped at CFAF 5  million (instead of the progressive flat -rate amount levied 
previously).  
2.26.   Apart from import duties and taxes, indirect taxation inc ludes: value  added tax 
(section  3.1.5); excise duty (section 3.1.5); the financial transaction tax (section 4.4.1.1); and the 
tax on insurance agreements (section 4.4.1.2). Some legal documents and acts are subject to 
registration fees and stamp duty. Under the CGI, the VAT regime has been revised to be more 
closely aligned with community directives. The tax on bank transactions has been extended to all 
financial activities. The revision of the CGI also brought the introduction  of a specific regime (the 
"profit -margin schem e") for travel agencies, organizers of sightseeing tours and traders in 
second -hand goods.  
Table 2.3 Main direct taxes and charges in force, May  2017  
Tax/charge  Trigger  Rate and tax base  
Corporation tax (IS)  Business profits in Senegal  30% of profits  
Minimum Flat -Rate 
Tax (IMF)  Companies subject to the IS, in the event 
of a deficit  0.5% of the prior year's turnover 
(CFAF  500,000)  
Single Global 
Contribution (GCU)   Traders (turnover of less than 
CFAF 50 million)  
 Service providers (turnover of 
CFAF 25 million or less)  CFAF 5,000 to 4.2  million  
CFAF 10,000 to 3  millio n 
                                                
13 IMF (2017),  Senegal - Selected issues , Country Report No.  17/2. Viewed at: 
https://www.imf.org/~/media/Files/Publications/CR/2017/cr1702.ashx . 
14 Online information from the Government of Senegal, v iewed at: 
http://creationdentreprise.sn/sites/default/files/u118/guide_du_createur_dentreprise_version_du_08 -06-
15.pdf . 
15 Law No.  2012-31 of 31  December  2012 on the General Tax Code.  WT/TPR/S/362 • Senegal  
 
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  Tax/charge  Trigger  Rate and tax base  
Personal income tax  Receipt of income from Senegalese and/or 
foreign sources (in the case of a tax 
domicile in Senegal)  Progressiv e scale with rates of 20% 
(CFAF  630,000 - 1.5 million) to 40% (more 
than CFAF  13.5 million)  
Flat-rate employer 
contribut ion Payment of wages, salaries, allowances and 
emoluments  3% of wages and salaries  
Social security 
contributions  Employment  10% of wages and salaries  
Property tax on 
developed land 
(CFPB)  Developed land, land used for commercial 
or industrial purposes, industrial 
establishments  As % of rental value:  
 7.5% for factories and industrial 
establishments  
 5% for other buildings  
Property tax on 
undeveloped land 
(CFPNB)  Land, registered or not, occupied by 
quarries, mines and peat bogs, ...  5% of market value  
Business tax  Engagement in a trade, an industry or a 
profession  Fixed rate based on turnover, and 
proportional rate based on the rental value 
of the premises and installations  
Licenc e fee Sale of alcoholic or fermented beverages  Flat rate, according to ac tivity 
(five categories) and region (five zones)  
Source:  General Tax Code, and information provided by the Senegalese authorities.  
2.27.   The CGI introduced a global property tax for natural persons with low property incomes 
(CFAF 3  million). This tax liberates those who pay it from other taxes and charges, including the 
IMF, CFPB, CFPNB, VAT, and the tax on property income. The tax rate ranges from 8 % (on gross 
annual income of less than CFAF 1.8  million), to 14 % on gross income between CFAF 2.4 and 
CFAF 3 million. 
2.28.   Senegal has signed 28 bilateral investment treaties (BITs) of which 16 are currently in 
force.16 During the review period, BITs were concluded with Canada (signed in 2014, in effect 
since 2016); Kuwait (signed in 2009); Portugal (signed in 2011); and Tu rkey (signed in 2010, in 
force since 2012). Besides, BITs with the following partners took effect during the review period: 
Argentina (2010); France (2010); India (2009); Mauritius (2009); and Spain (2011).  
2.29.   Senegal has concluded agreements for the avoidanc e of double taxation with some 
15 partners.17 Since 2009, new agreements have been concluded with Malaysia (in 2010) and 
Portugal (in 2016).  
2.4.2   Investment Code  
2.30.   In addition to the community framework, Senegal's investment regime consists primarily of 
the Invest ment Code and  the Law on Free Export Enterprises  (EFE) . Approval under these various 
regimes is issued by Senegal's Agency for Investment Promotion and Major Works (APIX). The 
time periods are ten days for approval under the Investment Cod e and 21 days for  obtaining 
EFE status.  
2.31.   The priority objectives of the Code remain focused on developing existing enterprises and 
establishing new ones; job creation; and setting up businesses in the interior of the country.18 The 
Code was amended in 2012, in particular  to restrict the scope of the incentives and transfer certain 
provisions to the CGI.  
2.32.   The Code's provisions apply to newly established enterprises and to expansion projects 
involving a minimum investment of CFAF 100  million. The Code is open to enterprises acti ve in 
traditional sectors (agriculture, manufacturing, mining and tourism), as well as health care, 
education and training, services and transport infrastructure. Trading is excluded from it. 
Enterprises approved under the Code may enjoy three years' exemp tion from customs duties on 
imports of materials and equipment needed to implement the investment, provided that they are 
                                                
16 Online information  from UNCTAD, v iewed at: 
http://investmentpolicyhub.unctad.org/IIA/CountryBits/186 . 
17 Belgium, Canada, Egypt, France, Kuwait, Lebanon, Malaysia, Mauritania, Mauritius, Morocco, Norway, 
Qatar, Chinese Taipei, and Tunisia.  
18 Law No.  2004-06 of 6  February  2004 on the Investment Code, as amended by Law No.  2012-32 of 
31 December  2012.  WT/TPR/S/362 • Senegal  
 
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  not also produced locally. These enterprises also benefit from certain flexibilities under the labour 
regime.19 
2.4.3   Other regimes  
2.33.   The free zone regime20 expired in December  2016. The Special Integrated Economic Zone 
(ZESI) regime21 was establish ed in 2007  and is supposed  to replace the free zone regimes. It is 
meant to constitute a framework in which enterprises enjoy preferential access to inf rastructure 
(roads, water, electricity, telecommunication services), as well as tax and customs concessions. 
The ZESI is therefore located close to a new international airport (the future Blaise Diagne 
International Airport), and will be linked with Dakar by a toll highway. Eligible activities include 
industry and real estate, as well as financial, logistical and distribution services. Approval under 
the ZESI is issued by APIX.  
2.34.   According to the authorities, the effective deployment of the ZESI regime has be en 
especially hampered by the weakness of its governance framework and the fact that it is limited to 
one ZESI in Dakar. It was therefore replaced in 2017 by a Special Economic Zone (ZES) regime22, 
which extends the scope of application specifically to incl ude activities geared towards developing 
agribusiness, information and communication technologies, tourism, medical services, and 
manufacturing industries . Enterprises approved under the ZES regime may be granted tax and 
customs concessions for up to 25 ye ars.23 These include: imports of goods, raw materials and 
equipment free of all duties and taxes levied at the customs cordon (except for community levies); 
the application of a reduced 15 % corporation tax rate; and exemption from certain taxes and 
charges such as the business tax and property taxes.  
2.35.   In May  2017, a new zone was created in Diass under the ZES regime.24 The zone is 
dedicated to enterprises with a minimum investment of CFAF 100  million and which are able to 
create at least 150 direct jobs during  their first year of operation. These enterprises undertake to 
generate at least 60 % of their turnover from exports.  
2.36.   Business es may also set up under other sectoral regimes, in particular the Petroleum Code 
(section 4.2) and the Mining Code (section 4.2).  
                                                
19 Workers recruited by enterprises approved under the Investment Code are considered as additional 
staff hir ed to carry out work arising from increased activity within the meaning of the labo ur legislation.  
20 Law No.  95-35 of 21  December  1995 establishing the status of free export enterprise.  
21 Law No.  2007-16, of 19  February  2007 creating and establishing the r ules of organization and 
operation of the special integrated economic zone.  
22 Law No.  2017-06 of 6  January  2017 on special economic zones. (ZES).  
23 Law No.  2017-07 of 6  January  2017 on the package of incentives applicable in special economic 
zones.  
24 Decre e No.  2017-932 establishing the DIASS special integrated economic zone (ZESID).  WT/TPR/S/362 • Senegal  
 
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  3  TRADE POLICIES AND P RACTICES BY MEASURE  
3.1  Measures directly affecting imports  
3.1.1   Customs registration, procedures and requirements  
3.1.  In addition to the business start -up formalities (section 2.4.1), any operator wishing to 
engage in the import or export of goods  for commercial purposes must be in possession of a 
trader's permit and an importer's/exporter's permit. These can only be issued in Dakar, which 
means higher costs and longer delays for operators in the provinces. A trader's permit is issued by 
the Direct orate of Internal Trade against payment of CFAF  10,5001, is valid for three years and 
costs CFAF  5,000 to renew. An importer's/exporter's permit is issued by the Directorate of Foreign 
Trade against payment of CFAF  33,500.2 Economic operators may apply for  these permits through 
the Chambers of Commerce, Industry and Agriculture, but additional fee s of CFAF  5,000 and 
CFAF 10,000 apply.  
3.2.  The documents required for customs declaration of imports may include a certificate of origin, 
a phytosanitary certificate, and a health certificate. For those products subject to technical 
regulations (section 3.3.2), an attestation or certificate issued by the competent body is one of the 
requirements for admissibility of the declaration.  
3.3.  In 2014, Senegal adopted a new Custom s Code, repealing that of 1987.3 This reform of the 
legislation is aimed in particular at bringing the law into line with international and regional 
provisions, strengthening anti -fraud measures  and revising the rules on customs disputes. For 
example, the new Code incorporates the provisions of the WTO Customs Valuation Agreement; the 
International Convention on the Simplification and Harmonization of Customs Procedures (revised 
Kyoto Convention); the Johannesburg Convention on Mutual Administrative Assista nce in Customs 
Matters (Johannesburg Convention); and the WAEMU Customs Code.  
3.4.  Senegal applies the customs economic regimes adopted at the community level (common 
report, section 3.1), supplemented by Senegal's own special regim es, for example, the petroleu m 
security deposit procedure, which allows products to be imported with suspension of all duties and 
taxes and foreign exchange measures; and the industrial warehouse procedure, which enables 
companies to utilize goods imported with suspension of the appli cable duties and taxes provided 
that they re -export at least 40 % of the compensating products. The free export enterprises 
regime , with the obligation to re -export 80 % of output, has expired (section 2.4.3).  
3.5.  Customs clearance is handled through the c ompute rized processing of customs and trade 
information (GAINDE) platform, although it has not yet been linked to ASYCUDA, which is used by 
the majority of other members of WAEMU. Work is going on to link these two platforms.  
3.6.  During the review period, Senegal pu rsued its efforts to make customs procedures paperless. 
A first stage was completed in 2010 with the amalgamation of the pre -customs clearance system 
(collection and transmission of documents accompanying customs declarations) and customs 
clearance itself into one system, GAINDE 2010. An electronic payment module (CORUS) was then 
incorporated into the system in 2012 (Integrated GAINDE). The new Customs Code confirms the 
admissibility of copies and digital signatures, which has allowed all customs procedures  to be 
paperless since November  2016. The time taken for customs clearance (from registration of the 
declaration at the customs to issue of the release note) has thus been reduced from a maximum of 
eight to two days, with an average of half a day.  
3.7.  Risk ana lysis has been computerized and takes place through the so -called "Electronic risk 
analysis and treatment of goods" (TAME) system, which has been operating since August  2015. 
Depending on a series of selection criteria (sensitive nature of the product, its  origin, the identity 
of the importer, etc.), the goods are directed to one of the following five channels: blue (release 
                                                
1 The cost is broken down as follows: CFAF  2,000 for the fiscal stamp; CFAF 3,500 for administrative 
fees; and CFAF  5,000 for preparing the badge.  
2 The cost is broken down as follows: CFAF  10,000 for the fiscal stamp; CFAF  3,500 for purchasing the 
application form from the Chamber of Commerce; CFAF  8,000 to the Directorate of Foreign Trade for preparing 
the badge; and CFAF  10,000 for the subscrip tion to the Senegalese Shippers'  Council.  
3 Law No.  2014-10 of 28  February  2014 containing the Customs Code.  WT/TPR/S/362 • Senegal  
 
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  note issued immediately); green (inspection of the documents); yellow (post -clearance home 
inspection ); orange (scanning of the goods) ; and red (physical inspection).  
3.8.  In 2012, Senegal launched an approved economic operators programme, called the privileged 
partners programme (PPP).4 This is directed at industrial, commercial, exporting companies and 
those involved in the logistics chain.  Approval for the programme depends on criteria concerning 
the internal organization of the company5 and its predictable level of compliance with the 
regulations. There are three main types of benefit under the PPP, with a progressive level of 
advantages:  
a. Category  A: immediate release of goods as soon as the declaration is registered and 
accelerated clearance procedure; possibility of obtaining binding information in advance; 
declaration of conformity for transactions directed randomly to a control channel and 
priority of treatment;  
b. Category  B: the advantages in category A; determination of fixed time-frame  for 
handling by the customs service for all stages of the clearance procedure; possibility of 
signing protocols  to deal with special situations; reductio n and rationalization of 
post-clearance controls; and  
c. Category  C: the advantages in category B ; possibility of replacing the customary 
guarantees such as security or deposits by the company's own guarantee; physical 
inspection on the company's premises; an d streamlined export procedure.6 
3.9.  The customs administration may conduct an audit in order to verify the applicant ’s 
predictable level of trustworthiness. Operators who have met all the criteria and been given a 
positive audit report may be given the title of corporate citizen. By 31  December  2016, 
38 companies had been approved for the PPP.  
3.10.   Some products deemed to be sensitive may only be cleared at customs posts in the 
autonomous port of Dakar (which deal with close to 95 % of customs revenue). These are mo tor 
vehicles, sugar, wheat flour, tomato paste, pepper, refined ve getable oil, electric batteries  and 
exercise books.  
3.11.   In August  2016, Senegal ratified the WTO Agreement on Trade  Facilitation and identified 
19 measures (or 45 % of the total) as category A co mmitments, meaning measures which must 
come into effect on 22  February  2018 (Table 3.1). Category B and C measures have not yet been 
notified. In 2009, a sub -committee on trade facilitation was set up within the National Committee 
on International Trade Ne gotiations.  
3.12.   An electronic cargo tracking note ( BESC ) has been compulsory since 2008. Its purpose is to 
monitor maritime cargo more closely and to exercise more control over transport costs.7 It is 
required for all imports entering by sea and intended for l ocal consumption. The Senegalese 
Shippers ' Council (COSEC) issues the CTN/BESC  at a cost which varies depending on the form of 
packing and the type of cargo: CFAF 10,000 for vehicles weighing less than 5 tonnes and 
20-ft containers; CFAF  20,000 for vehicle s weighing over 5 tonnes and 40 -ft containers; and 
CFAF 32,500 per 300 tonne tranche for bulk or conventional cargo.8 There is no charge for the CTN 
for imports of rice , and goods in transit are exempt, as are medicines , products and equipment for 
locust c ontrol or combating avian flu , and goods imported by companies approved under the free 
export zone procedure (section 2.4.3).  
                                                
4 Decision No.  381 DGD/DFPE/BREP of 17  June 2011 containing the framework instruction for the 
privileged partners programme.  
5 These criteria include the existence of a system for  the electronic filing of documents and a policy on 
training in security in the logistics chain, as well as an acceptable record of compl iance with customs 
requirements and with regard to disputes.  
6 The streamlined export procedure allows economic operato rs to obtain a clearance note for their 
exports automatically and to complete the required formalities at a later stage.  
7 Interministerial Order No.  04350 of 26  May 2008 introducing the cargo tracking note.  
8 Online informati on from the Senegalese Shipper s' Council, viewed at: 
http://www.cosec.sn/?page_id=2122 . WT/TPR/S/362 • Senegal  
 
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  Table 3.1 Senegal's category A commitments under the TFA  
Subject  Description (artic le/paragraph)  
Introduction/amendment of laws and 
regulations  Possibility of presenting remarks and information before entry into force 
(Article  2.1) 
Consultation between border agencies and traders or stakeholders 
(Article  2.2)  
Appeal and review  Appea l or review procedures, carried out in a non -discriminatory manner 
(Article  4)  
Other measures  Detention (Article 5.2)  
Test procedures (Article 5.3)  
Release and clearance of goods  Pre-arrival processing (Article 7.1)  
Electronic payment (Article 7.2)  
Separation of release from final determination of customs duties, taxes, 
fees and charges (A rticle 7.3 ) 
Risk management (Article 7.4)  
Establishment and publication of average release times (Article 7.6)  
Goods under customs control  Movement of goods  intended for import under customs control 
(Article  9) 
Formalities  Acceptance of copies (Article 10.2)  
Use of international standards (Article 10.3)  
Single window (Article 10.4)  
Use of customs brokers (Article 10.6)  
Common border procedures and un iform documentation requirements 
(Article  10.7)  
Rejected goods (Article 10.8)  
Temporary admission of goods and inward and outward processing 
(Article  10.9)  
Customs cooperation  Customs cooperation (Article 12)  
Source:  WTO d ocument WT/PCTF/N/SEN/1 of 2 7 October  2014.  
3.1.2   Preshipment inspection and customs valuation  
3.13.   Senegal has an import inspection programme applicable to all containers and to cargo of an 
f.o.b. value of CFAF  3 million or more. The inspection focuses, inter alia, on verifying the quality 
and quantity of the goods, checking the documents, determining the classification and the customs 
value.9 The programme is administered by the company Cotecna Inspection S.A. under a contract, 
renewed in 2013 for a period of five years. At the end of the cont ract, the inspection company 
must transfer its expertise and related technology to the customs administration. The contract also 
obliges Cotecna to work on a tool to aid decision -making, transit and risk analysis. A steering 
committee and several working g roups have been set up to monitor fulfilment of the contract. 
Inspection fees are paid by the State.  
3.14.   In principle, Senegal applies the WTO Customs Valuation Agreement (common report, 
section 3.1.2). Minimum values have not been used since 2009, although th e authorities have 
indicated that "correction values" are applied to some products in the informal sector.10 These 
serve more as an aid to decision -making and are only used after all other methods have been 
exhausted. Discount s on invoices are allowed for u p to 15 % of the value shown on the invoice.  
3.1.3   Rules of origin  
3.15.   Senegal applies WAEMU's rules of origin (common report, section 3.2 ) , which for the main 
part have been harmonized with those of ECOWAS. The National Approvals Committee is 
responsible for managi ng the approval procedures for the two communities' preferential schemes. 
For exports to the ECOWAS area, certificates of origin are issued by the Directorate of Industry, 
and by the Senegalese Export Promotion Agency for exports going outside this area. A t the end of 
2016, 348 Senegalese companies had been approved for the community preferen tial regime with a 
total of 1,47 8 products.  
                                                
9 Online information from Cotecna, viewed at: 
http://www.cotecna.com/~/media/Documents/Datasheets%20 -%20Factsheets/Senegal/Senegal -
dataSheet.ashx . 
10 The measure was intended to meet the request by certain industrialists who complained of unfair 
competition from operators in the informal sector , and also to encourage the latter to join the formal sector.  WT/TPR/S/362 • Senegal  
 
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  3.1.4   Customs duty  
3.16.   International transactions are one of the major sources of government tax revenue  in 
Senegal . In 2016, the reve nue collected by the customs administration was estimated to be 
CFAF 588.1  billion, or around 32.8 % of fiscal revenue.  
3.17.   Senegal has applied the ECOWAS common external tariff (CET) since January  2015, 
together with the other community duties and taxes (commo n report, sections 3.1.4 and 3.1.5). 
The special import tax (TCI) is levied on some food products when their import price falls below 
the trigger price (section 3.1.7). Senegal has applied the import adjustment tax (TAI) since 
February  2016 on beef and por k (tariff subheadings HS 0201, 0202 and 0203) at a rate of 5 %. 
Accordingly, the customs duty on these products is 25 % in 2016, 30 % in 2017 and 35 % in 2018.11 
Senegal sent a request to ECOWAS with a view to applying the supplementary protection tax (TCP) 
on oil. 
3.18.   Senegal grants import duty and tax preferences for goods of WAEMU or ECOWAS origin 
under the preferential tariff regime of each of these comm unities (common report, 
section  3.1.4.2).  
3.19.   Senegal has bound all its tariff lines at rates ranging from 15 % to 30%. With a maximum 
CET at 35 %, the rates applied by Senegal exceed bound levels for 115 tariff lines (common report , 
section  3.1.4.1). Senegal bound "other duties and taxes" on imports at 150 %. In 2015, Senegal 
notified the WTO that it reserved the right to modify its schedule of tariff concessions over the 
following three years12, but the work of renegotiation has not yet commenced.  
3.1.5   Other taxes  
3.20.   VAT is an important source of revenue for Senegal's Government, accounting for 38 % of 
fiscal revenue in 2014, wit h imports yielding 57.8 % of the VAT collected. The VAT regime has been 
bound at the community level, with a degree of flexibility as to rate (common report, 
section  3.1.6.1). Senegal has opted for a standard rate of 18 % and a reduced rate of 10 % for 
servic es provided by approved tourism accommodation facilities. In addition, VAT is suspended for 
operators approved under the Investment Code for the duration of their investment. As zero VAT 
applies to exports, the tax paid on inputs is refunded.  
3.21.   The refund of  VAT credits usually takes the form of a VAT exemption certificate, which can 
be used to pay taxes and levies or endorsed to another taxpayer. The General Tax  Code (CGI) 
provides for a time -limit of two months for dealing with requests for refunds (one mon th for 
exporting companies). In practice, the time required ranges from four to six months.  
3.22.   Senegal applies excise duty in accordance with the community provisions (common report, 
section 3.1.6.2). The products concerned and the rates applied by Senegal ar e: cosmetics (10 %, 
or 15 % for depigmentation agents); alcohol and liquid with an alcohol content of 1 % or more 
(40%); other beverages, except for water (3 %); tobacco and cigarettes (45 %)13; wheat flour 
(1%); edible oils and fats (5 % or 12 % depending on the product)14; coffee and tea (5 %); 
passenger vehicles of 13 hp or more (10 %); and petroleum products (CFAF 10,395 to 
CFAF 21,665/hectolitre). Like other members of WAEMU, Senegal levies an additional tax on 
alcoholic beverages with the aim of discouraging the ir consumption.15 The rates virtually doubled 
in 2015 and are CFAF 1,500/litre for beverages of 6° to 15° proof, and CFAF 5,000/litre for 
beverages exceeding 15° proof. These rates are specific and, for certain low -cost beverages, 
exceed the ad valorem margins prescribed by WAEMU.  
3.23.   There is a registration tax on imported vehicles amounting to 1 % for new vehicles and 2 % 
for used vehicles. The tax base is the c.i.f. value plus the duties and taxes determined by the 
customs administration (except for VAT). A 0.4 % levy on the c.i.f. value of goods being shipped by 
                                                
11 The products are those in the following tariff lines: 0202.30.00.00; 0203.22.00; 0203.29.00.00.  
12 WTO document G/MA/323 of 7  January  2015.  
13 Since 2015, Senegal has no longer distinguished bet ween so -called "premium" cigarettes and " value " 
cigarettes.  
14 Edible oil containing at least 30 % of groundnut oil is not subject to excise duty.  
15 Law No.  2014-29 containing the revised Finance Law for 2014.  WT/TPR/S/362 • Senegal  
 
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  sea applies to finance the COSEC and the Energy  Sector  Support Fund, although exports and some 
imports are exempt from this levy.16 Moreover, a special tax on cement was introduced under the 
2017 Finance Law and applies to imported or locally produced cement at a rate of CFAF  3/kg.  The 
proceeds from this tax are paid into the State's general budget.  
3.24.   The CGI for 2013 introduced an advance on imports to be paid by taxpayers falling under 
the industrial and c ommercial profits regime. It is levied on some clearly identified goods17 at the 
rate of 3 % of the c.i.f. value, plus the duties and taxes payable, except for VAT and the 
registration tax.  
3.25.   Senegal has abolished the surtax previously levied on the import of onions and potatoes, as 
well as the parafiscal tax of 1 % on fabrics.  
3.1.6   Import prohibitions, restrictions and licensing  
3.26.   Senegal has notified the WTO that it does not have an import licensing regime.18 In addition 
to the import prohibitions decided at the commu nity level or under multilateral agreements it has 
signed (common report, section 3.1.6), Senegal applies prohibitions, inter alia , for reasons of 
public order, security or morality; to protect the life or health of persons and animals; to protect 
the envi ronment; and to safeguard  competition . For example, drugs and narcotic substances, 
pornographic publications, hallucinogenic products and filament lamps19 cannot be imported. For 
environmental reasons, used bicycles and motorized bicycles of a cylinder capa city not exceeding 
50 cc, used vehicles over a certain age20, plastic bags with handles of a thickness not exceeding 
30 microns21 are banned. There are still bans on imports for sanitary or phytosanitary reasons 
(section 3.3.4).  
3.27.   Some products may be the subj ect of temporary import restrictions for economic reasons, 
as was the case for sugar in 2013. The same applies to some seasonal products such as carrots, 
potatoes and onions, which may be subject to an import freeze depending on the time of year. 
According  to the authorities, the purpose of these measures is to ensure that domestic production 
can be marketed satisfactorily. The import freeze generally occurs from January to June for 
potatoes and from January to August for onions.  
3.28.   Approval or authorization h as to be obtained to import some products (Table 3.2). For 
example, the import of foodstuffs requires an import declaration for food products (section 3.3.4).  
Table 3.2 Products subject to authorization or app roval, March  2017  
Product  Type of authorization/validity  Authority  
Food products and beverages  Import declaration for food 
products (DIPA)  Directorate of Internal Trade  
Veterinary medicines  Endorsement  
Validity: 5 years  Directorate of Veterinary Servic es 
Pharmaceuticals  Endorsement  
Validity: 5 years  Directorate of Pharmacies and Medicines  
Gold Approval: 1 year  Ministry of the Economy and Finance  
Arms and ammunition  Authorization  Ministry of the Interior  
Transmitter -receiver apparatus  Approval  Regulatory Authority for 
Telecommunications and Postal Services  
Petroleum products  Licence  Ministry responsible for energy  
Plastic bags of a thickness 
exceeding 30 microns  Prior authorization  Directorate of the Environment and 
Classified Establishments  
Source: Information provided by the Senegalese authorities.  
                                                
16 For example, medicines; insecticides and speci al equipment for locust control and combati ng avian 
flu; goods being trans shipped or in transit; and goods exempt under agreements with the Government.  
17 For the list of goods subject to the advance, see the annex to Order No.  3835 of 19  March  2013 
impleme nting the provisions in Article 220 of the General Tax Code.  
18 WTO document G/LIC/N/3/SEN/5 of 23  September  2013.  
19 These are filament lamps in the following tariff headings: 85.39.10.00.00, 85.39.22.00.00, and 
85.39.29.00.00.  
20 Passenger vehicles and comm ercial lorries over eight years old (ten years for commercial lorries 
exceeding 3.5 tonnes).  
21 Law No.  2015-09 of 4  May 2015 banning the production, import, possession, distribution or use of 
low-micron thickness plastic bags and the rational management of  plastic waste.  WT/TPR/S/362 • Senegal  
 
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  3.29.   Senegal has ratified the Montreal Protocol on ozone -depleting substances. Import of such 
substances and equipment containing them is either banned (list I in the annexes to the Montreal 
Protocol) or s ubject to prior authorization (list II).22 In the latter case, a quota is distributed 
among the major importers taking into account their performance record. Senegal should achieve 
total elimination of these substances by 2030.  
3.30.   Pursuant to the Public Health  Code, the import of pharmaceuticals requires endorsement 
from the Ministry responsible for health. Only persons exercising the profession of pharmacist may 
import them. Some medicines can only be imported by the National Supply Pharmacy, which is 
also the  main supplier for most public health facilities.  
3.1.7   Contingency measures  
3.31.   Senegal still imposes the TCI on some food products when their import price is equivalent to 
or lower than the trigger price. It is levied at the rate of 10 % of the difference between t he 
customs value and the following trigger prices: CFAF  701/kg of milk (0401.20.00.00); 
CFAF 659/kg of orange juice (2009.19.00.00); CFAF 663/kg of pineapple juice (2009.49.00.00); 
CFAF 634/kg of apple juice (2009.71.00.00); CFAF  697/kg of apple juice (200 9.79.00.00); 
CFAF 650/kg of guava juice (2009.80.10.00); CFAF  694/kg of mango juice (2009.80.30.00); 
CFAF 399,672/tonne of sugar; CFAF  877,300/tonne of sweetened condensed milk; 
CFAF 645,300/tonne of unsweetened condensed milk; CFAF  201,400/tonne of tomato es; 
CFAF 201,400/tonne of wheat flour; and CFAF  626/kg of mixed juice (2009.90.00.00).23 The 
revenue generated by the TCI is paid into the State's general budget. The a pplication of this 
measure could be problematic  with regard to the WTO provisions on safe guard measures.  
3.1.8   Other measures  
3.32.   Senegal applies the trade sanctions adopted by the United Nations or by regional 
organizations to which it belongs. It does not take part in counter -trade and has not signed any 
agreement with foreign governments or enterpris es with a view to influencing the quantity or 
quality of the goods or services exported to its market. The authorities have indicated that there 
are no provisions on the percentage of local content. Buffer stocks have been created for some 
food products (s ection 4.1) and petroleum products (section 4.2).  
3.2  Measures directly affecting exports  
3.2.1   Export procedures and requirements  
3.33.   All exporters must have the status of  trader and be in possession of an importer's/exporter's 
permit (section 3.1.1). Exports require a  detailed customs declaration drawn up by an approved 
customs agent. Depending on the type of goods exported, the documentation required may 
include a phytosanitary certificate or a certificate of origin. The release note is issued automatically 
when the d eclaration is registered with the customs. Export formalities do not usually take more 
than half a day. In some cases, streamlined procedures allow the goods to be exported 
immediately, the transaction being formalized subsequently.  
3.34.   The international trans it regime  is governed by several agreements to which Senegal is 
party (common report, section 3.1.1.8) Goods in transit may only be transported by carriers 
approved by the Minister responsible for transport or by approved carriers from countries with 
which  Senegal has signed such agreements.  
3.35.   There are no import duties or taxes on goods in transit, but a customs declaration is 
required. A guarantee must also be given against any potential loss of revenue for the Senegalese 
authorities if the transit is not g enuine. 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 (common report, section 3.1.1.8).  
                                                
22 Interministerial Order No.  526 of 15  January  2014 regulating the consumption of ozone -depleting 
substances.  
23 Ministry of the Economy and Finance, Service Note No.  2030/DGD/DRCI/BNF of 2  September  2013.  WT/TPR/S/362 • Senegal  
 
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  3.36.   A physical escort is the principal method for monitoring goods in transit. The escort follows 
a clearly defined route. Each customs unit along the way must confirm the p assage of the goods, 
including the final post which gives a discharge to the escort (responsible for ensuring the integrity 
of the goods escorted). The operator is responsible for the escort charges.  
3.37.   An electronic monitoring system (SSE) for goods in trans it has been operating since 
1 December  2009 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 c ompany Cotecna under a contract. Its efficacy is, 
however, hindered by the lack of network coverage in some areas. Certain goods deemed to be 
sensitive require an escort up to the border.24 
3.2.2   Export taxes, duties and levies  
3.38.   Since January  2017, exit duty amoun ting to CFAF  15/kg has been imposed on exports of 
groundn uts in the shell and CFAF  40/kg  on shelled groundnuts.25 This measure is intended to 
boost local processing, to guarantee sufficient supplies of raw materials for local oil mills, and to 
prevent diver sion of the subsidies for inputs granted for production upstream. Zero VAT applies to 
the export of goods and services.  
3.2.3    Export prohibitions, restrictions and licensing  
3.39.   Senegal imposes prohibitions and controls on the export of some products pursuant to th e 
community provisions (common report, section 3.2.3), and to multilateral agreements it has 
signed. The export of scrap metal and ferrous by -products has been banned since May  2013.26 
This measure is intended to guarantee supplies of scrap metal for domest ic industry. Following the 
inclusion of Pterocarpus erinaceus in Appendix II to the Convention on International Trade in 
Endangered Species of Wild Fauna and Flora (CITES)27 in 2017, trade in this wood now requires a 
permit from the environment authorities.  
3.40.   The export of some goods requires authorization from the competent authorities. This 
applies to gold (Ministry responsible for finance); groundnut seeds28 (Ministry responsible for 
trade); hides and skins (Ministry responsible for livestock); and petroleum  products (Ministry 
responsible for energy).  
3.2.4   Export support and promotion  
3.41.   Export promotion is the responsibility of the Senegalese Export Promotion Agency 
(ASEPEX), in operation since 2005. It is responsible, inter alia , for building the export capacity of  
enterprises; implementing various incentive and export promotion mechanisms; and issuing 
certificates of origin for exports. In 2013, the authorities adopted measures to provide ASEPEX 
with more diversified sources of financing and these now include a per centage (10 %) of the 
statistical tax collected on imports, and a percentage of the tax for the Senegalese Shippers ' 
Council.29 These provisions have not yet been applied. ASEPEX's activities include organizing fairs 
and workshops, providing export guarantee s and loans on favourable terms (for companies 
showing export potential).  
3.42.   The free zone regime and, since 2017, the Special Economic Zone (ZES) regime, are the 
main tools for promoting exports in Senegal (section 2.4.3).  
                                                
24 These are (tariff reference in br ackets): sugar (1701); double concentrated tomato paste 
(2002.90.20.00); refined vegetable oil (1507 to 1514); electric batteries (8506); textiles (section XI of the 
HS); cigarettes (2402); exercise books (4820.20.00.00); and petroleum products (Chapter 27  of the HS).  
25 Law No.  2016-35 containing the Finance Law for 2017.  
26 Decree No.  2013-587 of 2  May 2013 suspending the export of scrap metal and ferrous by -products.  
27 The listing of Pterocarpus erinaceus  (together with rosewood and bubinga) in the CITES A ppendix 
occurred at the 17th session of the Conference of the Parties, held in 2016.  
28 In tariff headings Nos.  1202.30.00.10 and 1202.30.00.90.  
29 Decree No.  2013-998 of 16  July 2013 repealing and replacing Decree No.  2005-108 of 
15 February  2005 on the est ablishment, organization and operation of the Senegalese Export Promotion 
Agency.  WT/TPR/S/362 • Senegal  
 
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  3.43.   Zero-rate VAT applies to exports, g iving the right to refund of VAT on goods, services and 
works that have been used to produce the exports. The interest, agio s or commission s received 
from financial transactions financing sales for export are subject to the tax on financial 
transactions at  a reduced rate of 7 % (the standard rate being 17 %). 
3.3  Measures affecting production and trade  
3.3.1   Incentives  
3.44.   Senegal grants exemptions and duty and tax reductions to companies established under the 
Investment Code or free export enterprise regime (section 2.4),  and also under certain sectoral 
regimes (Mining Code and Petroleum Code in particular). After reaching a peak in 2012, the total 
amount of exemptions fell to CFAF  64 billion in 2013, equivalent to almost 5 % of fiscal revenue 
(Table 3.3). Exemptions under the Mining Code account for close to two  thirds of these 
exemptions.  
Table 3.3 Exemptions from duties and taxes, 2009 -2013  
(CFAF  billion, unless otherwise indicated)  
 2009  2010  2011  2012  2013  
Total exemptions  64.7 87.8 107.6  122.1  64.0 
 - Mining Code  18.2 60.1 82.9 102.0  41.0 
 - Petroleum Code  0.1 0.1 3.4 1.7 9.0 
 - Exempt transactions  3.6 7.6 8.2 3.2 n.a. 
 - Suspension of VAT  42.8 20.0 13.3 15.2 14.0 
Total, in % of fiscal revenue  6.0%  7.3%  8.4%  9.0%  4.8% 
n.a.  Not available.  
Source:   Information provided by the Directorate -General of Taxation and Domains.  
3.45.   Until 2013, tax incentives involved a dual system that distinguished between the ordinary 
law applicable to special regim es such as the Investment C ode, the Law on free export enterprises, 
the Law on the Integrated Special Economic Zone and the various sectoral regimes (Mining Code, 
Petroleum Code, etc.). As part of the reform of the CGI, these incentives were brought  under the 
Code's ordinary law reg ime and thus became available to any sector of activity. They may be in 
the form of an exemption, a reduction in the tax base or the tax, delayed payment (suspension of 
VAT) or a tax credit.  
3.46.   Companies may be given a tax credit for investment made, but have  to prove minimum 
investment of CFAF  100 million. This threshold decreases to CFAF  15 million for companies 
operating in the primary sector and related activities, as well as those providing certain services 
(social services, maintenance of industrial equi pment and tele -services). To be eligible, projects to 
expand the company must result in an increase of at least 25 % in production capacity, or consist 
of investment of CFAF  100 million in production equipment.  
3.47.   The tax credit for investment depends on the n ature of the investment and the place where 
it is made. Start -ups may receive a reduction of 40 % of the value of the investment (not 
exceeding 50 % of the taxable profit). This limit is raised to 70 % for companies established in 
areas other than Dakar. The reduction applies to the profits for five years following completion of 
the investment. Eligible projects to expand companies are eligible for  a 30% reduction of taxable 
profits, under the same conditions.  
3.3.2   Standards and other technical regulations  
3.48.   There ha ve been no major changes to Senegal's standardization regime. The Senegalese 
Standardization Association (ASN) is in charge of standardization, quality promotion and 
certification of products. It is the national enquiry point for the purposes of the WTO Ag reement on 
Technical Barriers to Trade and also keeps Senegal's standards database. It has 16 technical 
committees, each organized into sub -committees. The State remains the main contributor (55 % of 
its financing in 2016). Other sources of financing includ e subscriptions from members (15 %); 
studies on standards  and advice (15 %); and the sale of publications on standards (10 %). The 
private sector is represented on ASN's decision -making bodies and occupies six of the ten seats on 
its Governing Board.  WT/TPR/S/362 • Senegal  
 
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  3.49.   The ASN belongs to the African Organization for Standardization (ARSO), the African 
Electrotechnical Standardization Commission (AFSEC) and the International Organization for 
Standardization (ISO).30 It also participates in the Affiliate Country Programme of the In ternational 
Electrotechnical Commission (IEC). At the community level, it takes part in the activities  of the 
Regional Standardiz ation, Certification and Quality Promotion Secretariat  (WAEMU) and  the 
ECOWAS Technical Standardiz ation Committee (common repor t, section 3.3.2).  
3.50.   On 21  June 2017, Senegal's catalogue listed 518 standards (including those established by 
WAEMU). The areas with the largest number of standards are the agri -food industry, construction 
and civil engineering, the environment, and the ele ctrotechnical industry.31 Some 30 technical 
regulations are in force, but have not all been notified to the WTO (Table 3.4). Various directorates 
and institutions in charge of the relevant areas are responsible for verifying conformity with 
technical regula tions. The certificates and authorizations issued by these agencies form part of the 
admissibility criteria for customs declarations.  
Table 3.4 Technical regulations in force, December  2016  
Area  Description  Reference  Notification to 
the WTO  
Electrotechnical 
industry  Technical and testing requirements for 
energy saving and equivalent lamps  NS 01 -003-July 2014 No 
Requirements for lighting for general use – 
Requirement concerning electromagnetic 
(CEM) compatibi lity NS 01 -004-March  2011 No 
CEM compatibility part 3 -2- 
Limits for harmonic current emissions  NS 01 -005-March  2011 No 
Integrated ballast lamps for general lighting – 
Safety  requirements  NS 01 -006-March  2011 No 
Integrated ballast lamps for general l ighting – 
Performance requirements  NS 01 -007-March  2011 No 
Limits and methods for measuring radio 
disturbance characteristics of electrical 
appliances, lighting and similar equipment  NS 01 -008-March  2011 No 
Construction  Reinforcements for reinforced con crete. 
Deformed  rods and wire rod  NS 02 -035-1994 No 
Livestock  Meat – Transport  NS 03 -005-2004 No 
Additives  Iodized food salt – Specifications  NS N UEMOA 1000: 2016  No 
Cereals  Common wheat flour enriched with iron and 
vitamin  B9 - Specifications  NS-03-052-2013 No 
Food industry  Tomato paste  NS 03 -036-2001 No 
Vinegar  NS 03 -040-1994 No 
Oilseeds  Refined edible oil enriched with vitamin A   G/TBT/N/SEN/8,  
16/11/2009  
- Palm  NS-03-072-2015  
- Cotton -seed NS-03-073-2015  
- Palm kernel  NS-03-074-2015  
- Groundnut  NS-03-075-2015  
- Sesame  NS-03-076-2015  
- Sunflower seed  NS-03-077-2015  
- Colza  NS-03-078-2015  
- Maize  NS-03-079-2015  
- Soyabean  NS-03-080-2015  
Environment  Wastewater – Standards for discharge  NS-05-061-2001 No 
Atmospheric pollution – Standards for release  NS 05 -062-2004 No 
Packaging of non -biodegradable paper  NS 05 –095 G/TBT/N/SEN/9,  
4/05/2016  
                                                
30 In July  2010 Senegal moved from being a correspondent member to a full member of ISO, and as 
such has voting rights in its bodies.  
31 ASN (2017), Catalogue des normes sénéga laises, 2016 edition. Viewed at: 
http://www.asn.sn/IMG/pdf/asn_catalogue_2016.pdf . WT/TPR/S/362 • Senegal  
 
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  Area  Description  Reference  Notification to 
the WTO  
Fuel Specifications for butane  429. NS 09 -044-2011 G/TBT/N/SEN/7,  
27/08/2009  
Specifications for kerosene  430. NS 09 -045-2011 G/TBT/N/SEN/5,  
27/08/2009  
Specifications for regular petrol  431. NS 09 -046-2011 G/TBT/N/SEN/4,  
27/08/2009  
Specifications for gas -oil 433. NS 09 -048–2011 G/TBT/N/SEN/6,  
27/08/2009  
Specifications for diesel fuel  434. NS 09 -049–2011 G/TBT/N/SEN/2,  
27/08/2 009 
Specifications for No.  2 Type 380 fuel oil  435. NS 09 -050–2011 G/TBT/N/SEN/1,  
27/08/2009  
Specifications for fuel oil 180  436. NS 09 -051–2011 G/TBT/N/SEN/3,  
27/08/2009  
Source:  ASN (2017), Catalogue des normes sénégalaises, 2016 edition. Viewed at: 
http://www.asn.sn/IMG/pdf/asn_catalogue_2016.pdf ; and information provided by ASN.  
3.51.   In 2016, Senegal notified the WTO of a draft standard for specifications and requirements in 
respect of biode gradable packaging.32 The standard was adopted and became a technical 
regulation.  
3.52.   The procedure for adopting a standard commences with an examination of its usefulness by 
the ASN. If there is no pertinent international standard, the ASN draws up a prelimina ry draft 
standard, which is then forwarded to the competent technical committee. If the technical 
committee approves the preliminary draft, a period of 30 days commences for a public enquiry. 
This may be reduced to ten days in emergencies. At the end of th e consultation period, the draft 
standard is updated and submitted once again to the technical committee for endorsement. The 
standard is then approved by the ASN's Governing Board and published in the Official Journal. A 
standard becomes a technical regul ation by means of an interministerial order (or presidential 
decree).  
3.53.   The ASN also promotes quality in Senegal; after being certified, a product may be given a 
national mark showing conformity with Senegalese standards. The national mark of conformity 
with Senegalese standards is " NS Qualité Sénégal ", which is administered by the ASN as part of its 
product certification activities. The cost of the certification procedure depends on the product and 
the type of testing required. So far, only crude groundnut o il has been certified for this purpose. 
The certification procedure for water in plastic bags is under way. Senegal has not signed any 
mutual recognition agreements.  
3.54.   As regards metrology, in 2012, Senegal established a national calibration laboratory, but it 
does not yet have any legal status and, consequently, cannot issue calibration certificates.  
3.3.3   Packaging, marking and labelling requirements  
3.55.   Pre-packaged foodstuffs must be labelled according to the relevant Codex standard.33 Some 
products must indicate " Vente au Sénégal " (for sale in Senegal). This applies to boxes of matches 
and cigarettes; bottles of beverages exceeding 20o proof; R20 -type electric batteries; packaging 
for household candles; and " Légos " and " Wax" printed fabrics. Requirements regarding w rapping, 
packaging, labelling and marking are  governed by the provisions of Decree No.  68-507 of 
7 May 1968, and by the relevant standards in the Codex Alimentarius . Indications must be in 
French.  
3.3.4   Sanitary and phytosanitary requirements  
3.56.   There were no major  changes to the regulatory framework governing sanitary and 
phytosanitary measures  during the review period . According to the authorities, such measures are 
prepared on the basis of international standards, notably those of the International Plant 
Protecti on Convention, the World Animal Health Organization, and the Codex Alimentarius . 
                                                
32 WTO document G/TBT/N/SEN/9 of 4  May 2016.  
33 Order No.  8671/2005 of 5  July 2005.  WT/TPR/S/362 • Senegal  
 
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  3.57.   As a general rule, an import declaration for food products (DIPA) is required in order to 
import foodstuffs. This is issued by the Directorate of Internal Trade and, according  to the 
authorities, its purpose is to protect consumers. Depending on the case, the documents required 
for its issue include a certificate of origin, a sanitary and health certificate, a phytosanitary 
certificate, a certificate that the product is not rad ioactive, and a certificate that it is not 
contaminated by dioxin. The importer has to provide four samples of the product. The DIPA is 
issued if the test results show that the product complies with the prevailing standards. Conformity 
analyses are mandato ry for food products of a "sensitive nature" and those that are the subject of 
a technical regulation. The cost of the analyses has to be borne by the importer. Local food 
industry products are checked by the Division of Consumption and Consumer Safety bef ore they 
can be released for consumption. An authorization of release for consumption (FRA authorization) 
is then issued. Ex post controls are carried out by the Directorate of Internal Trade.  
3.58.   The import of plant and animal products requires a phytosanitar y permit for plants and their 
by-products and a sanitary permit for animals and their by -products. The import of plants and 
plant products has to be accompanied by a phytosanitary certificate issued by the authorities in 
the country of origin; for animals and animal products, it must be accompanied by a sanitary 
certificate issued by the competent agencies in the country of origin. The Plant Protection 
Directorate verifies the phytosanitary certificate and assesses the quality of the products at the 
border.  
3.59.   Most of the SPS measures have not been notified to the WTO. The import of live poultry, 
edible poultry meat and offal, poultry products, used poultry -breeding equipment and appliances 
has been banned since 2005.34 The import of one -day-old chicks for breed ing may be authorized 
upon submission of an animal health certificate issued by the veterinary authorities in the 
exporting country certifying that they are free of avian flu. Quarantine applies when they arrive 
and is paid for by the importer. The same ap plies to eggs for hatching, which have to be 
disinfected upon arrival.  
3.60.   During the review period, Senegal submitted three notifications to the Committee on 
Sanitary and Phytosanitary Measures: a phytosanitary agreement with Ca bo Verde on the 
exchange of inf ormation and joint action on control; a technical regulation regarding the 
requirement to disinfect materials and packaging made of  wood (adoption of a directive of the 
International Plant Protection Convention); and a temporary ban on the import of tomato es from 
zones infested with tomato leaf miner (this measure is no longer in effect).  
3.61.   Some food products are the subject of special restrictions. For example, tomato paste must 
not contain any ingredient other than pure tomatoes. Meat and edible offal must be accompanied 
by a certificate stating that it is free of dioxin, in addition to the sanitary certificate.  
3.62.   The movement and use of genetically modified organisms (GMO) are governed by the 
Biosafety Law, adopted in 2009.35 The import and use of such organis ms is, in principle, 
prohibited, but may be authorized by the Minister responsible for the environment under certain 
conditions. Applications for authorization have to be sent to the National Biosafety Authority (ANB) 
and are examined by the National Biosa fety Committee, which assesses the risks and makes 
proposals to the ANB. No application has been received by the ANB so far. The Biosafety Law is 
being revised.  
3.3.5   Competition policy and price controls  
3.63.   Senegal's competition policy is governed by the community  provisions (common report, 
section 3.3.5) and Law No.  94-63 on pricing, competition and economic disputes. The legislation 
established a National Commission for Competition and Consumption (CNC), whose role is limited 
to investigations and coordination. T he Division in charge of competition within the Ministry 
responsible for trade provides the CNC and the WAEMU Commission with support for 
investigations.  
                                                
34 Order No.  7717 of 24  November 2005 prohibiting the import of poultry products and used 
poultry -breeding equipment.  
35 Law No.  2009-27 on biosafety.  WT/TPR/S/362 • Senegal  
 
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  3.64.   In principle, the price of goods and services is freely determined by competition. For 
economic and so cial reasons, some prices may be regulated. A Price Monitoring Committee was set 
up in 2013 and follows price trends for essential foodstuffs, making proposals to the Government 
on determining prices.  
3.65.   In 2013, the authorities took measures to regulate the price of some products and services 
in order to protect households' purchasing power. For example, the following products and services 
are the subject of mandatory pricing: ordinary broken rice; hydrocarbons; butane gas; public 
passenger transport services ; water; electricity and telephony. There is a price list for medical 
services. The price of pharmaceuticals, some types of bread, flour and ancillary transport services 
must be approved. There is a minimum price for some agricultural products such as grou ndnuts in 
order to guarantee producers a basic income . 
3.66.   Rates for public road passenger transport are determined by the Ministry responsible for 
transport and were last revised in 2009. The price of urban taxi services is fixed by the local 
authorities.  
3.3.6   State trading, State -owned enterprises and privatization  
3.67.   Senegal has notified the WTO that it does not have any State -trading enterprises.36 Public 
institutions and companies in which the State has a majority holding still play a key role in several 
sectors of  the economy (Table 3.5). The State's portfolio contains around sixty State -owned and 
joint enterprises, to which must be added public limited companies in which the State has a 
minority holding. The State has a majority holding in 13 of the 31 State -owned  and joint 
enterprises, which are active in most sectors of the economy.  
Table 3.5 Situation of the principal State -owned enterprises, 2016  
Enterprise  Sector of activity  Registered capital  
(CFAF  millions)  State holding (%)  
State -owned companies  
LONASE  Gaming  1,090  100.0  
RTS Audiovisual  7,000  100.0  
SN La Poste  Postal services  2,900  100.0  
SN Port autonome de Dakar  Transport  52,000  100.0  
SONES  Water  104,526  99.9 
SENELEC  Energy  238,294  90.6 
SAED  Agricultura l development  2,500  100.0  
SN HLM  Real estate  6,000  100.0  
SNR Transport  25 100.0  
SODAGRI  Agriculture  120 79.0 
PETROSEN  Energy  5,021  99.9 
AHS Airport services  760 100.0  
SOGIP SA  Building and public works  2,000  100.0  
Companies in which the State has a  majority holding  
SAPCO  Tourism  780 99.7 
CICES  Trade promotion  140 58.7 
Le SOLEIL  Media  274 54.7 
SOTEXKA  Textiles  8,627  63.6 
SIRN Marine infrastructure  4,357  99.0 
SICAP  Real estate  2,743  90.0 
FGA Insurance  410 61.0 
Dakar Dem Dikk  Transport  1,500  77.0 
CEREEQ  Building and public works  10 99.0 
MIFERSO  Mining  5,656  98.8 
Companies governed by special laws  
APIX S.A.  Investment promotion  3,793  92.1 
FONSIS S.A.  Financial services  3,750  100.0  
AIBD S.A.  Air transport  100 100.0  
Source:  Information prov ided by the Ministry of the Economy, Finance and Planning.  
                                                
36 WTO document G/STR/N/1/SEN, G/STR/N/4/SEN , G/STR/N/7/SEN, G/STR/N/10/SEN 
G/STR/N/11/SEN, G/STR/N/12/SEN of 16  July 2014.  WT/TPR/S/362 • Senegal  
 
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  3.68.   Law No.  87-23 of 18  August  1987, as last amended in 200437, is the main text governing 
the State's withdrawal from State -owned enterprises. The Special Commission to follow up State 
withdrawal, unde r the authority of the Office of the President of the Republic, is responsible for 
overseeing the programme for State withdrawal. Action by the State is managed by the Unit for 
the management and control of the State's portfolio, under the authority of the  Minister 
responsible for finance.  
3.69.   Withdrawal by the State may consist of selling shares to a strategic partner; increasing the 
capital without State participation ; setting up a holding company to manage the infrastructure; 
establishing private companies r esponsible for commercial operations; or granting a management 
lease contract. An invitation to tender is the procedure most commonly followed. When shares are 
sold, the proceeds are entered in the finance law as fiscal revenue.  
3.70.   The State's strategy is to continue its withdrawal and only retain in its portfolio enterprises 
that are economically viable or provide a long -established public service.38 With the aim of 
improving governance of these public institutions, the authorities have pursued a policy of sig ning 
performance contracts backed up by a monitoring/evaluation mechanism.  
3.3.7   Government procurement  
3.71.   There was a sharp rise in government procurement in Senegal during the review period, a 
reflection of the major investment projects completed or under way. In  2015, the total amount of 
government procurement increased by 161 % to reach CFAF  1,417  billion, equivalent to almost 
17.6% of the GDP (Table 3.6). The central government and State agencies were the two major 
contracting authorities during the review perio d. The percentage of State -owned companies and 
companies with a majority State holding also rose.  
Table 3.6 Trend in government procurement, 2009 -2015  
 2009  2010  2011  2012  2013  2014  2015  
Total         
Amount (CFAF  billions)  298.9  276.1  611.4  478.5  658.3  536.2  1,417  
 including direct procurement (% of total)  8.3 8.1 23.4 17.8 19.4 20 20 
By type of procurement (% of total)         
Works  61.5 52.3 66.7 53 37 n.a. 83.2 
Supplies  23.9 34.6 24.3 37 54 n.a. 11.4 
Services and supply of intellectual services  14.7 13.2 9.03 10 9 n.a. 5.4 
By type of contracting authority (% of total)         
Central government  40.3 42.9 25.8 30.3 34.2 37.5 n.a. 
Local authorities  1.1 3.4 2.0 2.4 4.4 4.8 n.a. 
Agencies and others  46.1 43.4 50.4 42.4 30.7 23.3 n.a. 
Public institutions  12.6 10.2 6.9 14.9 15.7 10.4 n.a. 
State -owned companies and companies with a majority 
State holding  0 0 15.0 9.9 14.9 23.5 n.a. 
n.a. Not available.  
Source:  Information provided by the Regulatory Authori ty for Government Procurement.  
3.72.   The Regulatory Authority for Government Procurement (ARMP) is responsible for regulating 
the system for awarding government procurement contracts and public service concessions. It has 
financial and managerial autonomy and is  responsible for a posteriori  controls, punishing fraud or 
corruption, evaluating the system for awarding contracts, audits, and for proposing reform of the 
regulations. It is mainly financed by a regulation fee levied on government procurement and public 
service concessions in the following amounts : 0.3% of the amount for procurement of less than 
CFAF 1 billion or requests for information or a price quotation; 0.2 % of the amount for 
procurement ranging from CFAF  1 billion to CFAF  3 billion; and 0.1 % of the  amount for 
procurement exceeding CFAF  3 billion. Companies granted a public service concession pay a fee 
amounting to 0.1 % of their turnover. There is an annual ceiling of CFAF  300 million on the fee for 
each economic operator.  
                                                
37 Law No.  2004-08 of 6  February  2004 amending the annex to Law No.  87-23 of 18  August  1987 on the 
privatization of State -owned enterprises.  
38 Ministry of the Economy and Finance (2017), Document de programmation budgétaire et économique 
pluriannuelle (DPBEP 2017 -2019). WT/TPR/S/362 • Senegal  
 
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  3.73.   The Central Government Proc urement Directorate (DCMP), within the Ministry of the 
Economy and Finance, is responsible for monitoring procedures prior to the award of government 
procurement contracts and grants the authorizations determined in the Code. Invitations to tender 
and mode l contracts are regularly published online on a website.39 
3.74.   Following the adoption of a new Government Procurement Code in 201440, there were some 
major changes to the regulatory framework for government procurement. The new Code has been 
drawn up according t o the relevant community directives (common report, section 3.3.6). It 
applies to contracts entered into, inter alia , by the State, local authorities, or agencies or 
organizations with majority State financing; public institutions; State -owned companies an d public 
limited companies in which the State has a majority holding (SNSPPM). Contracts relating to 
defence or national security are governed by the Code and are subject to special procedures.41 The 
Government Procurement Code identifies several areas that  are excluded, for example, arbitration, 
conciliation, legal assistance and representation services.  
3.75.   Pursuant to the Code, government procurement contracts are awarded by means of an 
invitation to tender (open, restricted, or under an emergency procedure),  a public call for an 
expression of interest, direct agreement or requests for information or price quotations. An open 
invitation to tender is the rule; any use of another procedure must be authorized by the DCMP.42 
The law identifies the thresholds above which an open invitation to tender is mandatory. These 
depend on the nature of the contract and the type of contracting authority (Table 3.7). Below 
these thresholds, the contracting authority may request information or price quotations (DRP) 
which, depend ing on the case, may be to a single supplier, as a result of a restricted competition 
or an open competition.43 Purchase orders or invoices are authorized for contracting of less than 
CFAF 8 million, although this threshold is lowered to CFAF  1.5 million if  the contracting authority is 
a commune or section thereof.  
Table 3.7 Thresholds for government procurement contracts by type of institution and 
contract  
Contracting authority  Type of contract  
Works  Service s and 
supplies  Intellectual 
services  
Central government and State, local authorities 
and public institutions  CFAF 70  million  CFAF 50  million  CFAF 50  million  
State -owned companies, public limited companies 
in which the State has a majority holding and 
other agencies  CFAF 100  million  CFAF 60  million  CFAF 60  million  
Source:  Government Procurement Code.  
3.76.   Sub-contracting certain components of the contract may be authorized for up to 40 % of the 
total amount. Priority must be given to local and community SMEs. A  preference margin of up to 
15% may be given to companies under Senegalese or community law. Contracts financed from the 
national budget are reserved exclusively for community companies and the companies of partners 
with which Senegal has signed a reciproc al agreement. Authorization from the ARMP is required 
before an invitation to tender can be opened to international bidders.  
3.77.   The system for the governance of government procurement includes different levels of 
approval and control mechanisms. For example, for local authorities, contracts for an amount of 
CFAF 100 to CFAF  300 million must be approved by the supervisory Ministry, the Governing Board 
or a representative of the State. Approval of the Minister responsible for finance is required for 
contracts ex ceeding CFAF  300 million. The threshold for prior control by the DCMP is determined 
according to the nature of the contract and the type of contracting authority. It is CFAF  150 million 
                                                
39 Government procurement website. Viewed at: http://www.marchespublics.sn . 
40 Decree No.  2014-1212 of 22  September  2014 containing the Government Procurement Code.  
41 For example, the Minister responsible for t he armed forces determines the criteria for ensuring the 
secrecy of information throughout the procedure for awarding contracts and their fulfilment.  
42 In the case of direct agreement, the contracting authority freely chooses the supplier. The cumulative 
amount of procurement by direct agreement must not exceed 15 % of the total amount of government 
procurement by the contracting authority each financial year. Comparison of at least three bids is required for 
restricted invitations to tender.  
43 Order No.  107 of 7 January  2015 on procedures for requesting information and price quotations 
pursuant to Article  78 of the Government Procurement Code.  WT/TPR/S/362 • Senegal  
 
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  for contracts for services and intellectual services, CFAF  200 million  for contracts for supplies, and 
CFAF 300 million for contracts for works. For contracts below these thresholds, the contracting 
authority's unit for the award of government procurement contracts conducts a prior examination.  
3.78.   Public services may be concede d through a public -private partnership, which may be in the 
form of a public service concession44 (governed by the Government Procurement Code) or a 
partnership contract (governed by Law No.  2014-09 on partnership contracts).45 The legislation on 
partnership  contracts applies to all sectors of the economy, except for those that are the subject of 
special regulations (energy, mining and telecommunications). It does not apply to contracts 
concluded by a contracting authority with a legal person under public law  or with a company in 
which the State has a majority holding. The legislation establishes a national committee to support 
PPP to be responsible, inter alia , for assessing projects and giving support during the negotiations 
and follow -up of such partnership s. It also establishes a bids committee and an infrastructure 
council, responsible for regulating the system for awarding contracts and any possible disputes. 
These structures are not yet operating and the law is not being applied.  
3.79.   The law on partnership c ontracts guarantees the principles of free access, equal treatment 
of candidates and transparency of procedures for awarding contracts, which may be concluded 
following an invitation to tender or, in special circumstances, by direct agreement or following a 
negotiation procedure. An international invitation to tender in two stages preceded by a 
pre-selection stage is the recommended procedure.  
3.80.   According to the Government Procurement Code and the law on partnership contracts, 
operators may send the authoriti es spontaneous offers to carry out certain projects. There has 
been one instance of a spontaneous offer being taken up under the Government Procurement 
Code.  
3.3.8   Intellectual property rights  
3.81.   Senegal is a member of the World Intellectual Property Organization ( WIPO) and the African 
Intellectual Property Organization (OAPI) created under the Bangui Agreeme nt (common report, 
section 3.3.4 ). The Agreement's provisions govern most intellectual property rights (IPRs) in 
signatory countries. Senegal has already ratifi ed the Bangui Agreement, Act of 14  December  2015. 
The Senegalese Agency for Industrial Property and Technological Innovation  (ASPIT) acts as the 
national liaison structure with OAPI.46 Applications for the protection of IPRs are centralized by 
ASPIT and for warded to OAPI (Table 3.8).  
Table 3.8 Applications received for the protection of IPRs, 2009 -2016  
Title 2009  2010  2011  2012  2013  2014  2015  2016  
Utility models  0 0 0 0 6 4 5 4 
Trademarks  55 53 69 50 93 126 138 156 
Trade names  5,668  7,393  4,136  5,525  6,425  7,938  8,123  9,102  
Patents  14 15 15 15 22 26 29 25 
Source:  Information provided by the Senegalese authorities.  
3.82.   Copyright and related rights are governed by Law No.  2008-09 of 25  January  2008 and its 
impleme nting decree.47 The legislation introduces the protection of related rights, copyright, and 
remuneration for private copies. In principle, this remuneration is levied on virgin media and 
recording devices. The commission to be responsible for private copies  has not yet been set up.  
3.83.   The legislation provides for a collective management society, approved by the Ministry 
responsible for culture and under the control of performers. In 2016, therefore, the Senegalese 
Copyright and Related Rights Management Society  (SODAV) was approved for the management of 
                                                
44 A public service concession may be in the form of a concession, a lease or on a cost -plus-fee basis.  
45 This Law re pealed Law No.  2004-13 on Build -operate -transfer (BOT) contracts, whose scope was 
deemed too restricted.  
46 Decree No.  2009-1380 of 2  December  2009.  
47 Decree No.  2015-682 of 26  May 2015 implementing Law No.  2008-09 of 25  January  2008 on 
copyright and relate d rights.  WT/TPR/S/362 • Senegal  
 
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  copyright and related rights to replace the Senegalese Copyright Bureau.48 The SODAV is financed 
from the revenue collected. The main difficulty  concerns access to the programmes of commercial 
users. SODAV has 7,5 36 members, of which 6,214 are for music; 412 for the visual arts; 573 for 
broadcasting; and 337 for audiovisual works.  
3.84.   With support from WIPO, Senegal has drawn up a national plan for the development of 
intellectual property (PNDPI). This aims to put in p lace an effective framework for the protection 
and promotion of the IPR system so as to make a greater contribution to development. The 
specific objectives include: ensuring effective protection of IPRs; stronger protection for related 
rights; more effecti ve measures to combat counterfeiting and piracy. It is built around four main 
themes: reinforcing the legislative and regulatory structure; updating the administration of 
intellectual property; and promoting the use of intellectual property by businesses a nd in the 
teaching and research sector.  
3.85.   Counterfeiting works is the most common offence in Senegal. If counterfeit works are 
found, the Customs seizes them and alerts the owner of the rights, who may then bring the matter 
before the competent judicial auth orities.  
                                                
48 Decree No.  2016-322 of 7  March  2016 on approval of the Senegalese Copyright and Related Rights 
Society (SODAV).  WT/TPR/S/362 • Senegal  
 
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  4  TRADE POLICIES BY SE CTOR  
4.1   Agriculture, fisheries and forestry  
4.1.1    Overview  
4.1.  Despite its relatively small share of GDP, the agricultural sector (including livestock, fisheries 
and forestry) is important for the Senegalese economy (Table 1.1). It is th e main activity in the 
rural areas where more than half of the population live, and is marked by the predominance of 
informal activities and low productivity. The main challenges are difficulties of access to water and 
inputs and to production, conservatio n and storage infrastructures.1 The main food crops are 
millet, rice, maize and sorghum (Table 4.1). Groundnuts and cotton are the main cash crops and 
provide the raw materials for the agro -industrial plants.  
Table 4.1 Agricultural production, 2009/ 2010 – 2015/ 2016 crop seasons  
(Thousand tonnes)  
 2009/2010  2010/2011  2011/2012  2012/2013  2013/2014  2014/2015  2015/2016  
Cereals  1,831.1  1,773.1  1,102.9  1,517.4  1,274.6  1,261.4  2,162.6  
Millet  810.1  813.3  480.8  662.6  515.4  409.0  749.9  
Sorghum  218.7  162.6  86.9 139.4  92.0 102.3  188.5  
Maize  290.3  186.5  124.1  239.0  225.9  178.7  304.3  
Rice 502.1  604.0  405.8  469.6  436.2  559.0  906.3  
Fonio  3.1 1.4 1.7 1.5 1.5 2.2 3.2 
Other crops         
Groundnuts 
for oil  1,032.7  1,286.9  527.5 692.6  677.5  669.3  1,050.0  
Cotton  22.1 20.5 20.5 32.3 33.0 26.6 31.0 
Niébé  86.6 48.9 28.1 55.0 40.7 62.0 82.9 
Kagawa  267.9  181.2  154.9  189.5  146.0  257.3  439.6  
Sesame  6.8 5.3 3.7 5.3 3.7 10.1 10.4 
Tomatoes  150.0  165.0  162.0  160.0  160.0  n.a. n.a. 
Other 
vegetables  400.0  390.0  429.0  461.3  502.0  n.a. n.a. 
Other fruit  195.0  195.0  220.0  230.0  240.0  253.1  246.5  
n.a. Not available.  
Source:  Information provided by the Senegalese authorities.  
4.2.  Senegalese land tenure falls into three types of domain: the nat ional domain, governed by 
Law No.  64-46 of 17  June 1964; the State domain, governed by Law No.  76-66 of 2  July 1976; 
and private land holding, for which land titles exist, governed by Law No.  2011-07 of 
30 March  2011 on the land ownership regime.  
4.1.2    Agricult ural policy  
4.3.  The Ministry of Agriculture and Rural Infrastructure (MAER) is responsible for formulating and 
implementing national agricultural policy. The Agriculture -Forestry -Livestock Framework Law 
(LOASP) adopted in 2004 is designed to establish the nece ssary institutional framework for 
reviving the agricultural sector. A National Development Fund for Agriculture, Forestry and 
Livestock (FNDASP) was launched in 2014 for the purpose of financing agricultural services.  
4.4.  During the period under review, agricu ltural policy was framed by a number of initiatives. In 
2008, the Government launched the Great Agricultural Offensive for Food Security and Abundance 
(GOANA) aimed at achieving food self -sufficiency in 2015. The implementation of this initiative 
between 2 008 and 2012 took the form of subsidies for seeds (75 % of costs) and pesticides (50 % 
of costs).  
4.5.  Agricultural development lies at the heart of the Emerging Senegal Plan ( Plan Sénégal 
Émergent  (PSE)), through the Programme to Accelerate the Pace of Senegales e Agriculture 
(PRACAS). The goal of the PRACAS Programme is to contribute to the "structural transformation of 
                                                
1 Government of Senegal (2014), Plan Sénégal Émergent . Viewed at: 
https://www.gouv .sn/IMG/pdf/PSE.pdf . WT/TPR/S/362 • Senegal  
 
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  the economy and to growth" ( Pillar 1 of the PSE) in particular through: the boosting of food 
security and redressing the trade balance (by increa sing domestic production); the development of 
high value -added integrated subsectors; and the reinvigoration of the rural economy. Over the 
period 2014 -2017, the programme seeks to achieve self -sufficiency in rice and onions, increase 
groundnut production using a value chain approach; and developing off -season fruit and vegetable 
production for export.  
4.6.  The National Agricultural Investment Programme (PNIA) launched in 2010 is aligned with the 
objectives of the ECOWAS Common Agricultural Policy and the Compre hensive Africa Agriculture 
Development Programme (common report, section 4.1.2).  
4.7.  In 2013 Senegal attained the goal of the Maputo Declaration of devoting at least 10 % of 
public expenditure to the agricultural sector and rural development. In 2015, total spe nding on 
agriculture (including livestock, fisheries, water and forests, and the environment) are evaluated 
at 11% of the State's general budget.  
4.8.  Customs advantages are provided for in the Law on the Great Agricultural Offensive for Food 
and Abundance (GOA NA), but the latter came to an end in 2012.  
4.1.3    Main subsectors  
4.1.3.1   Groundnuts  
4.9.  After years of low output linked with the subsector's difficulties as well as weather conditions, 
Senegal's groundnut production exceeded a  million tonnes in the 2016 -17 crop season (T able 4.1). 
Production is essentially destined for industrial and small -scale grinding, and to some extent 
feeding the population, while the by -products are used for feeding cattle. China is the main market 
for Senegalese groundnuts.  
4.10.   The groundnut subsector  has three main participants: the State, the National 
Inter-professional Groundnut Committee of Senegal (CNIA), and the groundnut oil processors. 
Industrial processing is carried out by the National Oilseed Marketing Corporation of Senegal 
(SONACOS, ex -SUNEOR)2, NOVASEN, and the Touba Agro -Industrial Complex  (CAI Touba). 
Controlling aflatoxin levels remains a challenge for the subsector.  
4.11.   Within this subsector, the Senegalese State subsidizes the purchase of agricultural 
machinery (up to 60 %) and seeds. In t he case of seeds, the level of the subsidy is set each year, 
but the total amount has varied between CFAF 6 and 11  billion during the period under review 
(Table 4.2). The producer pays the non -subsidized part, while the State pays the subsidized part 
directly to the seed companies at the end of the crop year. With the record output in 2016, the 
PSE objective of raising groundnut production by 44 % over the period 2012 -2017 has been 
achieved.  
Table 4.2 Support fo r agricultural production, 2009 -2015  
(CFAF  million)  
Component  2009  2010  2011  2012  2013  2014  2015  
Fertilizers  14,920.0  8,010.2  9,863.3  16,247  17,444.7  13,174  13,774  
Groundnut seed subsidy  9,411.8  7,228.0  10,849.2  10,674.7  10,577.4  6,782.9  10,224.9  
Specia l programmes  8,662.1  7,495.2  12,362.8  3,574.9  3,314.1  3,459.9  6,591.4  
Source:  Information provided by the Senegalese authorities.  
4.12.   The CNIA sets prices to the producer on the basis of world prices and domestic production 
costs. The prices thus set are floo r prices, and are lower than actual market prices. When the 
market price is below the floor price, the State subsidizes the difference. At the marketing stage, 
priority is given to the seed companies and oil processors. Groundnut oil prices are set freely while 
those of imported oil are set by the State.  
                                                
2 SONACOS was privatized in 2005 and renamed SUNEOR. However, the new company continued to 
face many difficulties and therefore was bought back by the State and resumed the name SONACOS.  WT/TPR/S/362 • Senegal  
 
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  4.13.   Besides subsidies, groundnut producers and storage warehouse operators may receive 
seasonal loans from the Crédit mutuel du Sénégal . One of the major reforms in this sector was the 
abolition of the "factory  floor" marketing system under which private operators, approved by the 
State, purchase the groundnuts at collection points and transport them to the factories where they 
are paid in return. Under the new system, the groundnuts are purchased directly from the 
producers.  
4.14.   Only operators approved by the CNIA may export groundnuts. The export of seed 
groundnuts is subject to an authorization from the Ministry of Trade.  
4.1.3.2   Rice 
4.15.   Senegal is one of the biggest consumers of rice in West Africa, with an annual consumpti on 
of about 90  kg per capita.3 The National Rice Self -sufficiency Programme (PNAR), launched in 
2008 as part of the GOANA, sought to achieve self -sufficiency by 2012. The programme was 
replaced by the PRACAS with a view to achieving an annual production of  paddy rice of 
1.6 million  tonnes by 2017; this output level could not only attain the goal of rice self -sufficiency 
but also position Senegal as an exporter to other countries in the subregion.  
4.16.   State intervention in the sector takes the form of subsidies for seeds and fertilizers, water 
works and the supply of equipment and machinery for mechanization. The area down to rice thus 
increased by 76 % in crop year 2015 -2016, with production reaching 906,300 tonnes (Table 4.1). 
The price of ordinary broken rice i s governed by a mandatory price -setting  regime (s ection 3.3.5). 
Depending on the situation, the State may take action in the form of customs duty exemption for 
imported rice or subsidizing retail prices.  
4.1.3.3   Livestock  
4.17.   The Senegalese herd was estimated to numbe r 17.3  million head in 2016, comprising 
primarily sheep, goats and cattle (Table 4.3). During the review period, there has been striking 
growth of the poultry industry, estimated at 74.5  million head in 2016, driven by the industrial 
poultry branch, which has risen from 13.2  million head in 2009 to 37.5  million head in 2013. 
During this period, the value of exports of hides and skins varied between CFAF 207 and 
CFAF 951 million.  
Table 4.3 Trends in the livestoc k population, 2009 -2016  
(Thousand head)  
Year 2009  2010  2011  2012  2013  2014  2015  2016  
Bovine cattle  3,260.9  3,313.1  3,345.5  3,379.0  3,429.7  3,464.0  3,498.6  3,540.6  
Sheep  5,382.9  5,571.3  5,715.6  5,887.1  6,081.3  6,263.8  6,464.2  6,677.5  
Goats  4,598.5  4,754. 8 4,886.6  5,038.1  5,199.3  5,355.3  5,526.7  5,703.5  
Pigs 344.2  354.5  364.3  374.9  386.0  396.8  408.3  422.6  
Horses  517.9  523.1  529.4  534.1  539.3  544.5  550.5  557.1  
Donkeys, asses  445.6  449.5  452.8  455.5  458.7  461.9  466.5  471.2  
Camels  4.7 4.7 4.8 4.8 4.8 4.8 4.9 4.9 
Family poultry  22,301.9  22,971.0  23,254.9  23,929.3  24,647.2  25,361.9  26,097.4  27,010.8  
Industrial poultry  13,170.4  17,478.4  20,915.6  20,998.2  27,280.9  29,931.4  40,297.8  37,530.0  
Source:  Information provided by the Senegalese authorities.  
4.18.   Despit e rising domestic production, Senegal depends on imports to meet part of the 
domestic demand for meat and milk. Hides and skins are the main export products. Hides continue 
to be exported primarily to the European Union, while skins are shifting towards ce rtain Asian 
markets where traceability requirements are less strict. The Ministry of Livestock and Animal 
Products is responsible for implementing government policy in this subsector. The National 
Livestock Development Plan (PNDE) is the main government po licy instrument, and is based on 
four specific programmes: improvement of productivity and output; ensuring a secure animal 
population; improvement of product marketing; and improvement of animal health. The PNDE is 
currently being revised so as to take ac count of the context of the PSE as well as climate change 
issues.  
                                                
3 FAO (2011). Aperçu du développement rizicole - Sénégal. Viewed at: 
http://www.fao.org/fileadmin/user_upload/spid/docs/Senegal/Riziculture_etatdeslieux_SN.pdf . WT/TPR/S/362 • Senegal  
 
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  4.19.   Under the PSE, the goal for livestock is to increase national meat production, including 
poultry; achieve an output level of 731  million eggs in 2017, and a milk production level of 
300 million litres in 2017 (compared with 202  million in 2012). In this framework the government 
is seeking to encourage initial local processing of these products. The measures taken have 
concerned training of operators, and granting of loans. The liquidation of the Société d'exploitation 
des ressources animales du Sénégal  has led to the emergence of private operators grouped in the 
Slaughterhouse Management Company of Senegal (SOGAS ). 
4.20.   Senegal continues to ban imports of poultry farming products and used poultry f arming 
material and equipment. This measure was adopted in 2005 as a preventive measure for 
combatting avian flu, and applies to imports from all trading partners.4 
4.1.3.4   Fisheries  
4.21.   During the period under review, the fisheries subsector's share of GDP fluctuated  around 
2% (Table 1.1), but is about 3.2 % if related activities are taken into account.5 The total volume of 
landings in  2016 is estimated at 487.4  thousand tonnes, up 13 % over the previous year 
(Table  4.4). Small -scale fishing continues to predominate. Th e volume of exports doubled over the 
review period, but the total value increased only marginally to reach CFAF 199  billion. The 
European Union remains the main market for exports (42.5 % of exports by value in 2015), 
although the African market takes 68.5 % of exports by quantity.  
Table 4.4 Fisheries subsector landings and exports, 2009 -2016  
 2009  2010  2011  2012  2013  2014  2015  2016  
Total landings          
 - Volume (thousand s of tonnes)  443.1 409.4 420.9 448.0 441.3 425.0 430.7 487.4 
 Of which (% of total)          
 - Small -scale fishing  90.7 90.5 88.6 90.6 90.2 87.7 89.0 81.6 
 - Industrial fishing  9.3 9.5 11.4 9.4 9.8 12.3 11.0 18.4 
 - Value (CFAF  billion)  161.3 142.3 151.4 151.6 144.0 135.0 154.2 180.2 
Exports         
 - Volume (thousand s of tonnes)  96.5 82.2 82.2 128.2 137.6 150.9 188.5 192.2 
 - Value (CFAF  billion)  193.7 164.6 164.6 168.1 170.6 177.9 194.6 198.8 
Source:  Information provided by the Senegalese authorities.  
4.22.   The Ministry of Fisheries and t he Marine Economy is responsible for the supervision and 
regulation of fishery activities, which are governed by the Maritime Fisheries Code. Legislation on 
inland fisheries and aquaculture is in the process of adoption.  
4.23.   Senegal adopted a new Maritime Fish eries Code in 20156, and its implementing decree in 
2016.7 Under this legislation, in order to engage in fishing activities in waters under Senegalese 
jurisdiction it is necessary to obtain a licence (industrial fishing); a permit (recreational, 
small -scale or scientific and technical research fishing); or an authorization (fishing for aquaculture 
purposes and fishery -related operations). The level of the fees for industrial fishing licences 
depend on the species fished, the tonnage of the vessel, and wheth er or not the ship flies the 
Senegalese flag (Table 4.5).  
                                                
4 Interministerial Order No.  007717 of 24 November  2005 establishing a ban on the import of poultry 
farming products and used poultry farming material and equipment.  
5 The contribution of fisheries and related activities is estimated at 3.2 % of GDP according to the 
estimates the National Sta tistical and Demographic Agency.  
6 Law No.  2015-18 of 13  July 2015 containing the Maritime Fisheries Code.  
7 Decree No.  2016-1804 on the implementation of Law No.  2015-18 containing the Maritime Fisheries 
Code.  WT/TPR/S/362 • Senegal  
 
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  Table 4.5 Industrial fisheries licence fees, 2017  
(CFAF/gross registered tonnes/year)  
Type of fishing/vessel  Rate/range of the  fee  
Vessels flying the  Senegalese flag  
Coastal demersal fishing  8,925 (vessels of less than 50 gross registered tonnes) – 57,750 (bottom 
longliners)  
Deep-sea demersal 
fishing  22,050 (wet trawlers - fish) – 52,500 (freezer trawlers – shrimp, deep -water crab 
and spiny lobster p ots) 
Coastal pelagic fishing  9,450 (seiners, fresh fish) – 54,600 (freezer trawlers)  
Deep-sea pelagic fishing  7,350 (pole -and–line, fresh fish) – 46,200 (longliners, swordfish)  
Chartered vessels   
Pole-and-line tuna  33,600 
Tuna seiners  38,850 
Longlin e tuna  163,800 
Source:  Information provided by the Senegalese authorities.  
4.24.   Holders of a small -scale fishing permit have to pay an annual flat -rate fee. For nationals 
from African countries that do not have a fisheries agreement with Senegal, the fees in 2 013 were 
CFAF 100,000  CFAF for fishing on foot (A permit); CFAF 200,000  for canoes of less than 13 metres 
(B permit) and CFAF 300,000  for canoes of 13 metres and more (C permit).8 The fee is divided 
among the local small -scale fisheries councils (60 %); a F und for the Promotion of Fishing and 
Related Industries (20 %); and the State (20 %). The proceeds from the licences and penalties are 
divided along the same lines.  
4.25.   The State may grant fishing rights to foreign vessels under existing fisheries agreements, or  
when they are chartered by legal persons under Senegalese law. Thus, Senegal signed a fisheries 
partnership agreement with the EU in November  2014 for a renewable period of five years. The 
agreement is supposed to allow 28 seiners, 8 pole -and-line vessels  and 2 hake trawlers from the 
EU to fish in waters under Senegalese jurisdiction against financial compensation of €13.9  million 
during the lifetime of the agreement (of which €8.7  million as financial compensation and 
€5.2 million for fishing licences). T he pole -and-line tuna vessels are obliged to land their catches, 
primarily in order to ensure supplies for the local tuna plants. In addition, under this agreement 
Senegal also receives EU support for maritime surveillance and to combat illegal, unreported  and 
unregulated (IUU) fishing.  
4.26.   Senegal has reciprocity agreements on fisheries with the Gambia and Guinea -Bissau. These 
agreements guarantee national treatment for nationals from the partner countries, and do not 
include the obligation of local landing.  
4.27.   The Maritime Fisheries Code provides, among other things, for the consideration of port 
State measures9, bans the use of monofilament nets, and obliges foreign vessels engaged in 
industrial fishing to take on board an observer appointed by the Senegalese go vernment. The 
legislation raised the amounts of fines and introduced the possibility of confiscating by legal means 
any vessel that is detained.  
4.28.   In order to exercise the profession of fish merchant, including for export, it is necessary to 
obtain a busines s permit issued by the responsible Ministry; the permit is valid for three years.10 
The industrial processing units are obliged to obtain their supplies from the fish merchants. The 
fees for the permit vary between CFAF 10,000 and CFAF 30,000 according to t he fish merchant's 
category.  
                                                
8 For nationals, WAEMU nationals and those of  countries with which Senegal has a fishing agreement, 
the annual fees are CFAF 5,000 for the A permit, CFAF 15,000 for the B pe rmit, and CFAF 25,000 for the 
C permit.  
9 FAO – Agreement on Port State Measures to Prevent, Deter and Eliminate Illegal, Unrepo rted and 
Unregulated Fishing.  
10 Decree No.  2009-1226 on the exercise of the profession of fish merchant.  WT/TPR/S/362 • Senegal  
 
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  4.2  Extractive industries and energy  
4.2.1    Extractive industries  
4.2.1.1   Mining  
4.29.   Senegal has an important geological potential with a great diversity of mineral substances 
(gold, iron, copper, chrome, nickel, phosphates, industrial limestone, et c.). During the review 
period, mining, which was hitherto essentially confined to phosphates and industrial clays, was 
diversified with the start -up of industrial production of gold (in 2009), manganese (2012), and 
some heavy minerals (2014) (Table  4.6). M anganese and some phosphates are marketed in the 
raw state, while heavy minerals are marketed as finished products (zircon, ilmenite, rutile, and 
leucoxene).  
Table 4.6 Trends in mining and quarrying production , 2009 -2016  
 2009  2010  2011  2012  2013  2014  2015  2016  
Mining (thousands of tonnes unless otherwise indicated)  
Gold (tonnes)  5.0 9.5 4.3 6.2 6.5 6.7 5.7 6.7 
Silver (tonnes)  0.5 0.5 0.5 0.7 0.9 1.2 0.6 0.6 
Aluminium phosphates  7,225  0 17,520  12,129  0 0 0 n.a. 
Lime phosphates  43.7 97.4 111.8  1,380 882.5  695.4  1,826.2  2,700 
Zircon  n/a n/a n/a n/a n/a 9.1 46 52 
Ilmenite  n/a n/a n/a n/a n/a 110 428 410 
Rutile  n/a n/a n/a n/a n/a 0.3 2.1 3 
Leucoxene  n/a n/a n/a n/a n/a 0 3.2 6.7 
Manganese  n/a n/a n/a n/a n/a n/a 6.7 n.a. 
Attapulgite  195.2  231.6  225.3  180.6  235.1  232.3  230.1  181.3  
Materials for cement works  3,402  2,940  2,840  5,672  5,672  3,463  3,050  5,180  
Quarrying (thousands of m3)         
Limestone  813.6  237.3  450.9  558.6  570.9  540.1  761.6  5 400.6  
Basalt 474.1  263.9  604.1  801.7  1,189.0  952.1  1,627.1  1,765.7  
Clay (T)  137.5  166.1  357.1  329.7  346.7  14.0 26.0 160.8  
Sandstone  n.a. 1.1 0.8 n.a. 12.6 0.4 0.4 n.a. 
Laterite  44.5 54.8 419.1  745.9  460.0  101.3  337.2  36.6 
Sand 1,279.8  830.8  1,061.4  810.2  747.4 949.1  1,044.9  n.a. 
n/a  Not applicable.  
n.a.  Not available.  
Source:  Information provided by the Ministry responsible for mining . 
4.30.   Senegal adopted a new mining code in 2016.11 The legislation distinguishes the following 
mining rights: prospection authoriz ation; exploration permit; and exploitation authorization (small, 
semi-mechanized, and artisanal mining) (Table  4.7). Authorizations are also required for the 
opening and exploitation of quarries.  
4.31.   The resources of the soil and subsoil in Senegal belong to the State, which has a right to a 
free 10 % share in the equity capital of any exploitation company for the entire lifetime of the mine 
(including in case of any increase in capital). The State can also negotiate for itself and/or for the 
domestic private s ector a supplementary share of up to 25 % of the equity of the mining company 
(against payment). The Ministry responsible for finance manages the State's participation in 
mining companies. The State can sign production -sharing contracts for the exploration and 
exploitation of mineral substances. In this case, the beneficiary of the contract is not subject to the 
payment of the mining fee.  
4.32.   The granting, renewal, extension or transformation of mining rights or exploration and 
exploitation are subject to the pa yment of fixed entry duties (Table 4.7). Mineral substances are 
subject to the payment of a mining levy (Table 4.8). The basis of the levy is the average sales 
price of the previous three months.  
4.33.   Mining receipts are divided between the State (60 %), a minin g sector support fund (20 %) 
and a fund for local communities (20 %). In addition, the operators must pay into a support fund 
                                                
11 Law No.  2016-32 of 8  November  2016 establishing the Mining Code.  WT/TPR/S/362 • Senegal  
 
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  for communities located within their areas of operation. The amount of this contribution is 0.5 % of 
turnover for operators at the ex ploitation phase, and is negotiated in the case of operators at the 
exploration and development phase.  
Table 4.7 Types of mineral rights in Senegal  
Mining right  Characteristics  Duration and 
renewal  Fixed 
entry  
fees 
(CFAF)  Surface 
royalty  
Prospection 
authorization  - Non-exclusive right  
- Cannot be assigned or 
transferred  Maximum 6 months, 
renewable once only  n.a. n.a. 
Exploration permit  - Exclusive right  
- Assignable and 
transferable  
- Indefinite depth  4 year s, renewable 
twice for 3 years each 
time  2,500,000  CFAF 5, 000/ 
km2/year  
Mining permit  - Exclusive right  
- Indefinite depth  
- Free disposal of the 
mineral substance  
- Assignable and 
transferable  5 to 20 years, 
renewable  10,000,000  CFAF 250,000/  
km2/year  
Small mining 
authorization  Maximum perimeter: 500  ha 5 years, renewable for 
5 year periods  2,500,000  CFAF 50,000 / 
ha/year  
Semi-mechanized 
mining authorization  Maximum perimeter: 50  ha 
Maximum depth: 15  m 3 years, renewable for 
3 years periods  1,500,000  CFAF 50,000/  
ha/year  
Artisanal mining 
authorization  Perimeter within the land 
district of a territorial 
community  5 years, renewable for 
5 year periods  50,000  n.a. 
Temporary 
authorization to open 
and exploit a quarry  - Right of occupation of a 
plot 
- Free disposal of mineral
 substances  5 years renewable  1,000,000  n.a. 
Permanent 
authorization to open 
and exploit a quarry  6 months, renewable 
once only  2,500,000  CFAF 50,000/  
ha/year  
n.a. Not available.  
Source:  Mining code.  
Table 4.8 Surface royalty rates  
Mineral substance  Mining tax rate (percentage of commercial 
value where applicable)  
Phosphate of aluminium, phosphate of lime  5% 
Phosphoric acid  1.5%  
Cement  1% 
Iron 5% (2% in case of local processing)  
Base metals, radioactive substances  3.5% (1.5% in case of local processing)  
Gold 5% (3.5% if refined locally)  
Zircon, ilmenite and other heavy metals  5% 
Diamonds and other gemstones  5% (3% for cut diamonds)  
Crushed quarrying substances  4%  
Quarrying su bstances extracted without crushing 
and/or removed by collection  CFAF 500/m3 for hard materials and CFAF 300/m3 for 
loose material  
Alkaline salts and other assignable substances  3% 
Source:  Mining Code. 
4.34.   Mining royalties are payable on the extraction of mi ning products at a rate of 3 % of the 
price ex -mine of the substance, i.e. the difference between its f.o.b. value and all the costs 
incurred between the point of extraction and the point of delivery. The rate actually applied is 
sometimes negotiated in min ing agreements, and may vary from one operator to another; it 
seems that it does not exceed 5 %. 
4.35.   Goods imported by holders of exploration permits of mineral substances are exempted from 
customs duties and charges, VAT and the Senegalese Shippers ' Council le vy. This exemption WT/TPR/S/362 • Senegal  
 
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  applies to the equipment, materials, supplies, machinery, tools and equipment, and utility vehicles 
included in the approved programme, as well as spare parts and consumables that are not locally 
produced. Th e exemption also extends to s ubcontractors.  
4.36.   The legislation encourages operators to use local products and services to the gr eatest 
possible extent. Sub contractors contracted to provide services for a period exceeding one year 
establish themselves locally. With equal qu alifications, o perators and sub contractors must give 
preference to Senegalese personnel and must train Senegalese personnel.  
4.37.   The Finance Law of 2017 introduces a special tax on cement at a rate of CFAF 3 per k g of 
imported or locally produced cement placed on the market.  This tax has been in force since 
1 January  2017.  
4.2.1.2   Hydrocarbons  
4.2.1.2.1   Upstream subsector  
4.38.   Senegal's proven and recoverable reserves of natural gas are estimated at 357  million cubic 
metres. Natural gas is exploited by Fortesa International Sénégal  (a subsidiary of  the Fortesa 
International Inc. group). Its total gas output in 2014 is estimated 22.7  million cubic metres 
(compared with 17.1  million cubic metres in 2009). Since 2015, gas production has been used 
entirely for the generation of electricity by the Nation al Electricity Company.12 
4.39.   Senegal is not yet a producer of petroleum products. In 2014, prospecting work revealed 
exploitable deposits with reserves estimated at 473  million barrels. Production start -up is foreseen 
for 2021.  
4.40.   The Ministry of Energy and Devel opment of Renewable Energies is responsible for the 
implementation of government policy on hydrocarbons. The Société des pétroles du Sénégal  
(Petrosen), 99 % State -owned, manages the State's interests in the petroleum sector. In 
particular, it is responsibl e for promoting the national sedimentary basin, represents the State with 
respect to production -sharing agreements, prepares and negotiates petroleum agreements and 
contracts. It is also responsible for collecting the annual surface rent provided for by th e Petroleum 
Code.  
4.41.   The Energy Development Policy Letter (LPDE) of 2012 sets four general objectives for 
energy policy: boosting the promotion of the sedimentary basin; improvement of the legislative 
and regulatory framework; strengthening of production capa city; and ensuring the security of 
storage capacity and conditions. In this context, six new exploration and production -sharing 
contracts were signed between 2012 and 2015, bringing the total number of contracts to 14 (of 
which nine at sea and five on land ). 
4.42.   The hydrocarbons subsector is governed primarily by Law No.  98-05 of 8  January  1998 
establishing the Petroleum Code, and its implementing texts. As in other sectors, the provisions 
concerning the fiscal regimes were transferred to the General Tax Code i n 2012. The Petroleum 
Code distinguishes four types of petroleum rights: prospection authorization, granted for a period 
of two years; exploration permit, issued for four years and renewable twice for a maximum 
duration of three years; provisional exploita tion authorization, granted for the lifetime of an 
exploration permit (with a maximum duration of two years); and exploitation concession, granted 
for a period of 25 years, renewable once only for ten years). The Petroleum Code is being revised.  
4.43.   Exploratio n permits and exploitation concessions are accompanied by an agreement 
specifying, in particular, the obligations of the operators. The State may engage in hydrocarbon 
exploration and exploitation activities through concession contracts ("service contracts ") or 
production -sharing contracts; in its negotiations Senegal gives preference to exploration and 
production -sharing contracts.  
4.44.   In addition to the provisions of ordinary law ( section 2.4.1), the holders of hydrocarbon 
exploitation concession contracts ar e subject to: payment of royalties on the value of hydrocarbon 
                                                
12 Previously it was also used by the SOCOCIM Industries cement works for electricity  generation.  WT/TPR/S/362 • Senegal  
 
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  production, levied at a rate of between 2 % and 10 % according to the nature of the hydrocarbons 
and whether exploited on land or at sea; payment of a surface rent; and an additional petroleum 
levy calculated on the basis of the profitability of the petroleum operations. The terms of the 
surface rent and the additional level are specified in the agreements or concession contracts.  
4.45.   The tax breaks provided for by the Code include: exemption from cor poration tax during the 
exploration phase; exemption from the mining products export tax; exemption from customs 
duties during the exploration and investment phases; and exemption from the business tax and 
land property tax for the first three years of exp loitation.  
4.2.1.2.2   Downstream subsector  
4.46.   The hydrocarbons downstream subsector is governed by Law No.  98-31 of 14  April 199813, 
and its implementing decrees. These activities are subject to the delivery of a licence issued by the 
National Hydrocarbons Committee (und er the Ministry responsible for hydrocarbons). The licences 
are granted free of charge for a period of five years for importation or transport activities, 
ten years for distribution activities, and 15 years for storage.  
4.47.   Domestic demand for petroleum produc ts is met by imports of crude petroleum that is 
subsequently refined by the Société africaine de raffinage (SAR), in which the State owns a 46 % 
share (through Petrosen). The other shareholders are Saudi Binladen Group (34 %) and the Total 
group (20 %). SAR h as a refining capacity of 1.2  million tonnes of crude petroleum per year, for an 
estimated domestic demand of 1.8  million tonnes. It is essentially supplied with crude petroleum 
from Nigeria. In 2015, its production was 991,229 tonnes, an increase of 42 % compared with 
2009. Crude imports are carried out on behalf of SAR by some dozen licensed operators.  
4.48.   The storage of petroleum products is carried out almost exclusively by the Société 
sénégalaise de stockage  (Senstock), which is linked to SAR by a storage c ontract. Monthly storage 
fees are CFAF 6 per litre or kilogramme of product.14 Senstock has a storage capacity of 
167,000  m3 (or 38 % of the country's total storage capacity). Stored products are then transferred 
to some 20 approved distributors who carry ou t the retail distribution through a network of service 
stations operated either directly by themselves or by independ ent operators (who receive 
CFAF 14.5 per litre sold).  
4.49.   Decree No.  2014-1562 of 3  December  2014 establishes the arrangements for setting pric es 
of hydrocarbons. The basic prices (import parity price) are determined on the basis of the prices 
on the reference international market (North -West Europe market), to which are added maritime 
freight and other related costs. The related costs in clude: t he trader's margin (US$ 400/tonne); 
maritime insurance (0.15 % of invoice price); maritime transport losses (0.25 % of the CIF cost); 
financia l costs; demurrage charges (US$ 0.376/tonne); port terminal and pipeline costs 
(US$1 .5/tonne); direct import costs (US $0.25/tonne); port fees; Petroleum Product Import 
Security Fund levy (CFAF 25,000/tonne for "black" products and CFAF 10,000/tonne for "white" 
products); and electricity sector support fund levy (CFAF 25,000/tonne for "black" products, and 
CFAF 10,000 /tonne for "white " products).15 For hydrocarbons subject to transport equalization 
(premium grade petrol, ordinary petrol, petrol for canoes, lamp petroleum, diesel fuel), the 
resulting prices are floor prices and are uniform throughout the national territory. F or other 
hydrocarbons, prices may be adjusted according to the official transport tariff for the delivery site. 
In practice, floor prices are observed owing to the lack of competition. The prices are revised every 
four weeks.  
4.50.   The butane gas import segment was liberalized in 2012, with the abolition of SAR's 
monopoly. Gas imports are exempt from payment of customs duty and VAT. Prices are set by the 
authorities. The difference between the prices thus set and the real cost is borne by the State 
when cost exce ed price.  
                                                
13 Law No.  98-31 of 14  April 1998 on the importation, refining, storage, transport and distribution of 
hydrocarbons.  
14 Senstock is held by DIPROM (36.9 %), Total group (28.7 %), Puma Energy (18 %) and SAR (16.4 %). 
15 The levy of CFAF 10/litre for t he SAR was abolished in December  2016.  WT/TPR/S/362 • Senegal  
 
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  4.2.2   Electricity and renewable energy  
4.51.   The electrification rate in Senegal was around 64 % in 2016, compared with 53.5 % in 2009, 
but varies very widely according to the region (90 % in urban areas and 33.2 % in rural areas). 
Electricity generation is carr ied out by the  Senegalese Electricity Company  (SENELEC) and some 
independent producers. Installed capacity is about 810 MW, consisting primarily of heavy fuel 
thermal power stations belonging to SENELEC (412 MW) and also independent producers 
(242 MW). Oth er energy sources include: photovoltaic solar power stations (40 MW); 
two hydroelectric power stations operated jointly with Mali in the framework of the Senegal River 
Development Organization (81  MW) and imports from Mauritania (30 MW). Senegal exports 
electricity to Mali and the Gambia.  
4.52.   SENELEC holds a monopoly on the transport and distribution of electricity in urban areas, as 
well as on wholesale purchases, and independent operators are therefore required to sell it their 
production, including in rural areas.  
4.53.   The Regulatory Commission for the Electricity Sector (CRSE) regulates the sector, while the 
Senegalese Rural Electrification Agency (ASER) is responsible for the distribution of electricity in 
rural areas. ASER has awarded concessions to private ope rators in the form of public -private 
partnerships, for rural electrification of six of the ten zones under its responsibility. These 
operators have a distribution monopoly in the concession zone, but must be supplied by SENELEC 
if the villages are linked u p to the national grid. They then establish their own local distribution 
network. The concession prices are negotiated with SENELEC.  
4.54.   The conditions for electricity tariff setting are established by law. In urban areas, and 
depending on the SENELEC investme nt programme, the CRSE establishes a ceiling tariff and the 
maximum income that SENELEC is authorized to obtain. SENELEC may then propose an 
adjustment of its tariff structure on a quarterly basis, within the limit of the constraints fixed by 
the regulator y commission. In practice, no tariff adjustment was authorized between 2012 and 
2016. Cost increases were subsidized by the State. Since 2015 there have been no further 
subsidies in the wake of the fall in oil prices. Tariffs fell by an average of 10 % at the beginning of 
2017. In rural areas, tariffs vary from one operator to another, depending on the investments they 
have made. According to the authorities, the tariffs in rural areas are about 20 % more expensive 
than those charged by SENELEC.  
4.55.   The electrici ty sector depends very heavily on imports of petroleum products, given the 
share of fossil fuel in the energy mix. Despite the large subsid ies granted to the sector 
(CFAF  125 billion in 2011 and CFAF 105 billion in 2012), electricity prices continue to be among 
the highest in the world. In 2011, the Senegalese authorities launched the TAKKAL Plan, which is a 
set of emergency measures aimed at reducing shortfalls in electricity supply. The Plan aims to 
mobilize resources in order to expand production capacit y, modernize the transport and 
distribution network, and ensure the regular supply of fuel for SENELEC. A Special Fund to support 
the energy sector (FSE), financed by a parafiscal charge (the energy sector support levy) has been 
set up to finance fuel purc hases. The rate of this parafiscal charge is CFAF 15,000 per tonne of the 
products concerned (CFAF 20,000 in the case of diesel fuel). SENELEC products are exempted from 
this levy.  
4.56.   Senegal has embarked on a policy of diversification of energy sources, in p articular towards 
coal fired power stations, solar and wind energy, and the use of natural gas. An additional 
1,500  MW could be injected into the electricity grid by 2021 if the projects underway come to 
fruition.16 
4.57.   Renewable energy is a key component of th e government's strategy to diversify energy 
sources. The Energy Sector Development Policy Letter (LPDSE) of 2012 already aimed to increase 
the share of renewables in the energy mix to 20 % by 2017. The 20 % rate was achieved in 2016. A 
                                                
16 These include in particular the commissioning of: coal -fired power stations at Sendou (125  MW in 
2018) and Mboro (300  MW in 2021); the wind turbine power station at Taiba Ndiaye (150  MW as of 2018); the 
dual fuel oi l power station of Malicounda (120  MW as of 2020); and new solar energy capacity (30  MW at 
Méouane, 20  MW at Kahone, 30 MW at Mérina Dakhar, and 100  MW under the World Bank Group Scaling Solar  
initiative).  WT/TPR/S/362 • Senegal  
 
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  Ministry responsible f or renewable energy was set up in 2010.17 The legislative framework has 
been strengthened with the promulgation of framework laws on the promotion of renewable 
energy18 and on biofuels.19 
4.58.   The National Renewable Energy Agency (ANER) was set up in 2013 to imple ment the 
Government's strategy in this field. It is financed from the State budget both for its operations and 
to carry out some investments in addition to those financed by multilateral and bilateral 
cooperation. Its investments include the installation o f 1,825 solar -powered street lights in the 
suburbs of Dakar and the communes of Thiès, Linguère, Fatick, Kaolack, Tambacounda and 
Kolda20; and the solar -powered electrification of 145 community infrastructures (schools, health 
establishments, religious esta blishments, etc.).  
4.59.   Enterprises producing biofuel for the domestic market enjoy some tax advantages, including 
in particular exemption from customs duties and/or VAT on their purchases of equipment, seeds 
and plants; and exemption from income tax for five y ears.21 These advantages were abolished 
in 2012.  
4.60.   Development of the wood industry is also part of the country's energy diversification 
strategy. Accordingly, charcoal prices have been liberalized since 2007.  
4.3  Manufacturing  
4.61.   Senegal's manufacturing sector is r elatively important, with a share of GDP estimated at 
13.5% in 2014, although this figure remained flat during the period under review (Table 1.1). At 
31 December  2016, its industrial fabric included 1,512 enterprises (Table 4.9). The value added of 
the in dustrial sector is largely generated by the food industry, construction materials, energy and 
water subsectors. Manufacturing activities are heavily concentrated in the Dakar region, where 
91% of the enterprises are located.  
Table 4.9 Some manufacturing indicators, 2009 -2016  
 2009  2010  2011  2012  2013  2014  2015  2016  
Number of enterprises  959 1,011 1,070 1,197 1,294 1,338 1,338 1,512 
Number of jobs  38,775 37,069 26,955 33,290 43,109 38,417, 39,024 n.a. 
 - of which permanent  28,214 27,341 21,438 24,321 29,836 27,015, 25,000 n.a. 
n.a. Not available.  
Source:  Online information from the Observatoire de l'industrie du Sénégal , viewed at: http://www.obs -
industrie. sn/index1.htm ; and information provided by the Senegalese authorities.  
4.62.   The Ministry of Industry and Mining is responsible for implementation of the Government's 
industrial policy. It is supported by structures such as the Agency for Investment and Major W orks 
(section 2.4), and the Senegalese Standardization Association ( section 3.3.2). The Senegalese 
Industrial Upgrading and Modernization Office is tasked with upgrading and modernizing 
enterprises.  
4.63.   Under the PSE, the Government's objective with respect to  industrial development is to take 
advantage of the country's geographical position to position it as a "regional industrial logistics 
hub".22 The planned action includes the establishment of industrial platforms in agribusiness, 
textiles/clothing and const ruction materials; the creation of an industrial pole for high value added 
activities (electronic assembly, dock yards, iron and steel, and motor -vehicle, rail or aircraft 
cabling); and the establishment of a logistics hub (rehabilitation of the Dakar -Bama ko railway, 
modernization of the port of Dakar, and construction of storage platforms).  
                                                
17 The renewable energy portfolio is now combined w ith the energy portfolio.  
18 Law No.  2010-21 of 20  December  2010 establishing the framework law for renewable energy.  
19 Law No.  2010-22 of 15  December  2010 establishing the framework law for the biofuel industry.  
20 These installations were carried out durin g the pilot phase of the WAEMU Regional Programme for the 
Development of Renewable Energies and Energy Efficiency.  
21 Law No.  2010-22 of 15  December  2010 establishing the framework law for the biofuel industry, 
Article  8. 
22 Government of Senegal (2014), Plan Sénégal Émergent . Viewed at: 
https://www.gouv.sn/IMG/pdf/PSE.pdf . WT/TPR/S/362 • Senegal  
 
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  4.64.   In 2016, the Government published an Industrial Sector Development Policy Letter 
(LPSDI)23, whose overall objective is "to create a favourable environment for the develo pment of a 
competitive industrial sector that is open to the exterior". The action envisaged includes: 
upgrading enterprises in line with international standards on production organization and 
management systems; widening the industrial base and densificat ion of the industrial fabric; and 
promotion of private investment. The Letter was endorsed in 2017 and is now being implemented.  
4.65.   Senegal takes part in the enterprise upgrading and modernization programme (PMN).24 The 
grants provided under the programme incl ude the financing of: 80 % of the costs for the diagnostic 
study and preparation of the Upgrading Plan; 30 % of the costs of equipment, in the case of 
tangible investments financed by a capital increase; and 70 % of intangible investments.25 Since 
the programm e was launched, 130 requests for upgrading and modernization have been approved, 
for an amount of CFAF 94  billion of planned investment and CFAF 16  billion of planned grants. To 
date, the estimated amount of approved investments is CFAF 73.7  billion, with CFAF 9  billion of 
disbursed funds granted.  
4.66.   A specific modernization and upgrading programme for SMEs was launched in 2013. It is 
restricted to SMEs (turnover of less than CFAF 500  million) that have at least two years of activity, 
and priority is given to the Casamance region. The programme offers financing of up to 70 % for 
intangible investments and grants funds of between 20 % to 30 % for tangible investments. In 
cumulative terms, 17 applications have been approved under the specific programme for SMEs. 
This represents CFAF 766  million in investment and CFAF 285  million in funds granted.  
4.67.   In the framework of the trade liberalization arrangements of WAEMU and ECOWAS, 
approved Senegalese enterprises may export approved products to the regional markets free of 
most duties and entry charges (common report, Table 3.5). Senegal is receiving technical support 
from UNIDO for the preparation and implementation of its industrial policy.  
4.4  Services  
4.68.   The services sector is the main driver of the Senegalese economy (Table 1.1 ). In the GATS 
framework, Senegal has made commitments for various categories of services, including financial 
services, telecommunications, transport services and tourism.26 During the period under review, 
Senegal submitted about 20 notifications concernin g its laws and regulations relating to trade in 
services (Table 2.2).  
4.4.1   Financial services  
4.4.1.1   Banking services  
4.69.   At 31  December  2016, Senegal had 27 banking institutions including 24  commercial banks 
and 3 financial establishments (Table 4.10). Total assets of th e banking sector amounted to 
CFAF 5,390  billion in 2015 compared with CFAF 3,019  billion in 2009. The sector is dominated by 
foreign bank groups (75 % of assets and a similar share of client accounts). The percentage of the 
active population using banking s ervices was estimated at 21.7 % for the year 2014.  
Table 4.10 Situation of approved credit establishments at 31  December  2016  
Name  Approval 
(year)  Capital  
(CFAF   billion)  State holding 
(%) Balance sheet 
(CFAF  billion)  
Banks      
Coris Bank International, Senegal 
branch  2015 n.a. n.a. n.a. 
BGFI Bank – Senegal  2015 10.0 0.0 13.8 
Banque de Dakar  2015 16.0 0.0 51.5 
                                                
23 Ministry of Industry and Mining (2016), Lettre de politique sectorielle de développement de l'industrie , 
December. Viewed at: http://www.obs -industrie.sn/LPSDIndustrieFinal1.doc . 
24 During the pilot phase of the programme, some sixty enterprises have been given support in the form 
of upgrading grants, coaching, training of local providers and putting them in touch with local providers.  
25 Intangible investments cover all areas such as human resource management, technology transfer, the 
search for partners, etc.  
26 WTO document GATS/SC/75 of 15  April 1994.  WT/TPR/S/362 • Senegal  
 
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  Name  Approval 
(year)  Capital  
(CFAF   billion)  State holding 
(%) Balance sheet 
(CFAF  billion)  
Orabank Côte d'Ivoire, Senegal branch  2013 0.0 n.a. 51.3 
Banque pour le commerce et l'indus trie 
du Mali, Senegal branch  2013 0.0 n.a. 6.0 
Banque nationale pour le 
développement économique  2013 11.0 25.0 80.1 
Diamond Bank, Senegal branch  2010 0.0 n.a. 184.8 
United Bank for Africa – Senegal  2009 9.3 0.0 146.5 
Crédit international  2009 10.0 0.0 51.5 
Banque régionale des march és 2006 7.8 0.0 296.8 
Citibank – Senegal  2006 17.5 0.0 87.6 
Banque des institutions mutualistes 
d'Afrique de l'Ouest  2005 10.0 0.0 42.6 
FBN Bank – Senegal  2005 12.4 0.0 32.2 
Banque Atlantique – Senegal  2005 18.5 0.0 297.5 
Banque sahélo -saharienne pour 
l'investissement et le commerce - 
Sénégal 2003 17.3 0.0 85.3 
Bank of Africa – Senegal  2001 12.0 0.0 361.9 
Ecobank – Senegal  1999 16.8 0.0 648.4 
Crédit du Sénégal  1989 5.0 0.0 172.0 
Caisse nationale de crédit agricole d u 
Sénégal  1984 10.0 25.9 243.0 
Banque islamique du Sénégal  1982 10.0 6.0 260.0 
Banque de l'habitat du Sénégal  1979 10.0 40.0 299.2 
Société générale de banques au 
Sénégal  1965 10.0 0.0 735.6 
Banque internationale pour le 
commerce et l'industrie au Sénég al 1965 10.0 24.9 430.6 
Compagnie bancaire de l'Afrique 
occidentale, Groupe Attijariwafa Bank  1965 11.5 8.0 811.9 
Financial establishments      
Compagnie ouest -africaine de 
crédit -bail 1977 10.5 0.0 59.4 
Société africaine de crédit automobile – 
Alios fi nance Dakar branch  2006 0.0 0.0 13.8 
Wafacash West Africa  2015 n.a.  n.a.  0.0 
n.a. Not available.  
Source:  UMOA Banking Commission (2016), Rapport annuel 2015. Viewed at: 
http://www.bceao.int/IMG/pdf/rapport_annuel_de_la_commission_bancaire_2015.pdf . 
4.70.   Banks and financial establishments are subject to the community banking regulations and 
supervised by the WAMU Banking Commission (common report, section  4.4.4). Ap plications for 
approval must be addressed to the Ministry responsible for finance. Approval is granted by 
ministerial order, following the favourable opinion of the WA MU Banking Commission. Some 
ten approvals were granted between 2009 and 2016 (of which ni ne banks and one bank -type 
financial establishment ). 
4.71.   Under the PSE, the government intends to expand the financing options for SMEs and boost 
financial inclusion. Accordingly, in 2013 three new lending and loan guarantee structures for SMEs 
were set up: th e Priority Investment Guarantee Fund (FONGIP); the Sovereign Fund for Strategic 
Investments ( FONSIS); and the National Bank for Economic Development (BNDE). Between 2013 
and 2016, FONSIS received CFAF 84.2  billion for project fi nancing; FONGIP guaranteed 
CFAF 17 billion in investment in agriculture and agribusiness, fisheries, and the crafts sector, and 
the BNDE mobilized CFAF  71 billion in finance for 492 SMEs.27 
4.72.   The authorities have also made efforts to develop new products (Islamic finance, leasing) 
and f or the refinancing of microfinance institutions by banks. A law on leasing was adopted in 
                                                
27 Government of Seneg al (2017), Mémorandum sur les politiques économiques et financières, 
2015-2017. Viewed at: http://www.dpee.sn/IMG/pdf/memo_vf2.pdf . WT/TPR/S/362 • Senegal  
 
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  2012.28 In 2014 Senegal adopted legislation on credit information bureaux.29 A credit information 
bureau has been operational since 2016.  
4.73.   Leasing represents about 9 % of the assets of the Senegalese financial system. In addition 
to the banks, two financial establishments are authorized to provide leasing services: LOCAFRIQUE 
and Alios Finance.  
4.74.   Ceiling prices apply to the financial services provided by banking institutions ; since 2015, 
interest rates on loans cannot exceed 15 %.30 
4.75.   Financial services are subject to a tax on financial activities (TAF) levied at the rate of 17 % 
on interest, agios and other commissions charged. A reduced rate of 7 % applies to transactions for 
export financing ( section 3.2.4). Interest and commissions charged on transactions by the 
decentralized financial systems are also exempt from the TAF. In order to encourage long -term 
loans, remuneration charged on loans for a period of five years and more ar e exempted from the 
TAF. In 2014, the TAF generated about 45.8  billion in revenues, or the equivalent of 6.3 % of the 
taxes collected on goods and services.  
4.4.1.2   Insurance services  
4.76.   At 31  December  2016, the Senegalese insurance market comprised 27 insurance 
compa nies: 18 companies offer property and casualty insurance (one of which provides 
agricultural insurance services); and nine companies offer life insurance. The Senegalese 
Reinsurance Company (SENRE) is the only company that offers reinsurance services. The 
subsector's turnover was evaluated at CFAF 140.7  billion in 2016, of which 67 % was property and 
casualty insurance (essentially automobile insurance, personal accident and illness insurance, and 
insurance against fire and other damage to property). The Sta te holds shares of between 5 % and 
36% in the capital of four insurance companies.  
4.77.   Like the other WAEMU countries, Senegal belongs to the Inter -African Conference on 
Insurance Markets (CIMA), whose Code governs the supply of insurance services in member 
States (common report, section 4.4.3). At the domestic level, the Insurance Directorate of the 
Ministry responsible for finance is in charge of the regulation and supervision of the insurance 
market. Apart from civil liability automobile insurance, which is m andatory under CIMA Code, the 
other types of insurance that are compulsory in Senegal are: cargo insurance (regardless of the 
value of the goods); hull insurance for trading or fishing vessels; hunting insurance; and 
underwater fishing insurance. Compulsor y public works and buildings insurance is in the course of 
being introduced.  
4.78.   In the case of compulsory insurance, minimum premiums are set or approved by the State 
in accordance with the CIMA Code (common report, section 4.4.3). For cargo insurance, the 
minimum premium rate is set at 0. 15%, with a minimum premium of CFAF 6,300  including all 
taxes.  
4.79.   Insurance or annuity contracts are subject to a special tax (on insurance products) at the 
following rates: 5 % for maritime, river or air navigation risk insuranc e, comprehensive home 
insurance and fire insurance; 6 % for annuity contracts; 0.25 % for export credit insurance; and 
10% for other types of insurance.31 Group insurance is exempted from the tax, which generated 
CFAF 5  billion in revenue in 2014.  
4.80.   Companies m ay deduct from the tax base for corporation tax the insurance premiums 
intended to cover certain social contributions and charges (CGI, Book 1, Article 9). Agricultural 
mutual insurance or reinsurance societies are exempt from the company tax.  
                                                
28 Law No.  2012-02 of 03  January  2012 on leasing in Senegal. This Law replaces Decree No.  71-458 of 
22 April 1971.  
29 Law No.  2014-02 of 6  January  2014 establishing the regulations for credit information bureaux in 
member States of the West African Monetary Union (WAMU).  
30 Notice No.  003-08-2013 of 29  August  2013 to credit es tablishments and decentralized financial 
systems concerning the setting of maximum interest rates in WAMU member States.  
31 Law No.  2012-31 of 31  December  2012 establishing the General Tax Code.  WT/TPR/S/362 • Senegal  
 
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  4.4.1.3   Microfinance  
4.81.   Microfinance represents about 10 % of the banking sector's assets. Microfinance institutions 
are governed by Law No.  2008-47 of 03  September  2008 establishing the regulations for 
Decentralized Financial Systems (SFDs) in Senegal. SFDs are under the supervi sion of the Ministry 
responsible for finance. The supervision of larger structures ( with assets or deposits of 
CFAF 2 billion or more) is the responsibility of the WAEMU Banking Commission. Lending by SFDs 
is subject to an interest rate cap of 27 %.32 
4.4.2   Teleco mmunications and postal services  
4.4.2.1   Telecommunications  
4.82.   The post and telecommunications subsector contributes about 7 % of the GDP of Senegal 
(Table 1.1). In 2015, telecommunications generated a turnover of CFAF 764  billion compared with 
CFAF 598  billion in 200 8. This increase is largely attributable to mobile telephony.  
4.83.   Fixed -line telephone services are provided by SONATEL (the historic operator) and Expresso 
Sénégal (a subsidiary of the Sudatel group). At 31  December  2016, the fixed telephony segment 
comprised  285,933 lines with a penetration rate of 1.93 %.33 SONATEL has a dominant position 
with 97.2 % of market share. Three operators share the mobile telephony segment: Orange, a 
Sonatel subsidiary; Tigo, a subsidiary of the Millicom International Cellular S.A. g roup; and 
Expresso Sénégal. At 31  December  2016, mobile telephony had more than 15  million subscribers 
and a penetration rate of 102.6 %; Orange had a dominant position with 52.3 % of market share. 
Tigo and Expresso held 25.9 % and 21.9 % of market shares, res pectively. The Internet segment 
(essentially mobile) has 8.7  million lines and a penetration rate of 58.9 %. Many SMEs provide 
value added services as well as other services.  
4.84.   The Ministry of Posts and Telecommunications is responsible for the formulation an d 
implementation of government policy in this field, including information and communication 
technologies. The Telecommunications and Postal Services Regulatory Authority (ARTP) is 
responsible for regulating the subsector.  
4.85.   Law No.  2011-01 of 24  February  2011 establishing the Telecommunications Code of Senegal 
transposed some of the community standards in this area (common report, section 4.4.1). The law 
distinguishes three types of regime: the licensing regime applicable to the establishment and 
exploitatio n of telecommunications networks or services open to the public and making use of rare 
resources; the authorization regime for the installation and operation of independent networks; 
and the declaration regime, for the supply of value added and other servi ces. Licences are granted 
by competitive tender. The number of licences is fixed by the State. In June  2007, virtual mobile 
operator licences were granted to three operators: You Mobile, Sirius Telecoms Afrique SA, and 
Origines SA.  
4.86.   The Law also provides fo r a licensing regime for infrastructure operators. These are 
authorized to build infrastructure but can only sell their services on a wholesale basis to other 
operators. In January  2017 the Telecommunications Code was amended to transfer suppliers of 
Internet access from the licensing regime to the authorization regime34, with a view to increasing 
the accessibility and use of Internet services and promoting the digital economy.  
4.87.   Mobile telephony tariffs are set by the operators subject to notification of the ARTP. The 
latter may regulate the tariffs of operators that have a dominant market position (i.e. at least 25 % 
of market share), by setting floor or ceiling levels, in order to align tariffs with cost prices and 
avoid cross -subsidies between different serv ices. 
                                                
32 Imam, Patrick; and Christina Korerus (2013), Senegal: Financ ial depth and macrostability,  
Washington, D.C., International Monetary Fund. Viewed at: 
https://www.imf.org/external/pubs/ft/dp/2013/afr1305.pdf . 
33 ARTP (2017), Rapport trimestriel sur  le marché des télécommunications, 2016. Viewed at: 
http://www.artpsenegal.net/images/documents/Rapport_Observatoire_T4_2016.pdf . 
34 Law No.  2017-13 amending Law No.  2011-01 of 24  February  2011 establishing the 
Telecommunications Code.  WT/TPR/S/362 • Senegal  
 
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  4.88.   The Law obliges operators to accede to requests from other operators with respect to 
interconnection and infrastructure sharing.35 Interconnection arrangements and tariffs are in 
principle negotiated between operators. Operators that are considered to  have a dominant position 
must publish annually an interconnection catalogue. Operators are free to conclude agreements at 
the international level. Wholesale tariffs are proposed by the operators and approved by ARTP, 
which establishes ceiling prices in or der to guarantee competition.  
4.89.   The ARTP establishes and manages the national numbering plan, and also manages radio 
frequencies and the ".sn" domain. As regards the provision of the universal service, every operator 
must, inter alia , provide the telephone s ervice at a reasonable price in all areas served by the 
operator's network; ensure free routing of calls to emergency public services; and comply with the 
quality standards set at the national and international levels.36 Services that supplement the 
univers al service may be assigned to certain operators. The ARTP is responsible for controlling 
service quality.  
4.90.   A Universal Telecom Service Development Fund (FDSUT) was established under the 
Telecommunications Code. It is financed by a contribution to the develo pment of the universal 
service initially set at 3 % of the turnover of operators (excluding taxes and interconnection 
charges). In 2012, the rate was increased to 5 %, and the levy became a Contribution to the 
Development of the Universal Telecom Service and  the Energy Sector (CODETE). The resources 
collected are divided between the energy sector (95 %) and the universal service (5 %). In 2017, 
CODETE was replaced by an Economic Development Contribution (CODEC) at a rate of 3 % of 
turnover. Since January  2014 op erators have also been subject to a special telecommunications 
levy (PST) at a rate of 1 % of turnover.  
4.91.   A fee for accessing or using public telecommunications networks (RUTEL) was introduced in 
2008.37 Since 2010, consumers pay this fee at a rate of 5 % of the ex-tax amount of the services 
received (compared with 2 % previously).  
4.92.   The importation, sale or distribution of radio electric equipment is subject to an approval 
issued by the ARTP or by a laboratory duly approved by the ARTP. The same applies to termina l 
equipment intended for connection to a network open to the public. Manufacturers, distributors 
and installers of radio electric equipment must obtain approval from the ARTP before taking up any 
activity.  
4.93.   On importation, fixed and mobile telephony devices  are exempt from customs duties and 
VAT. However, they are subject to a levy on access or use of the public telecommunications 
network at a rate of 2 % of their c.i.f. value.38 
4.94.   Senegal is one of the five WAEMU countries that have signed a protocol of agreeme nt on 
free roaming.39 This service has been operational since 31  March  2017 and covers in particular: 
free incoming calls (300 minutes over 30 calendar days); free reception of SMS messages; and 
invoicing of outgoing calls and SMS at the tariffs applied by the operators of the foreign host 
country.40 
4.95.   In the PSE framework, a strategy entitled "Digital Senegal 2025" was adopted in 2016, 
whose objective includes raising the digital subsector's contribution to GDP to 10 % by 2025 
(compared with 6 % in 2015).41 
                                                
35 Decree No.  2016-1998 on telecommunications infrastructure sharing.  
36 Decree No.  2012-320 of 29  February  2012 establishing universal access/service.  
37 Law No.  2008-46 of 3  September  2008 establishing a fee for accessing or using the public 
telecommunications network (RUTEL).  
38 Idem. 
39 The other countries are Burkina Faso, Guinea -Bissau, Mali and Togo.  
40 Online information from the Telecommunications  and Postal Services Regulatory Authorit y (ARTP), 
viewed at: http://artpsenegal.net/images/Lancement20Free20Roaming203120mars202017.pdf . 
41 The Digital Senegal Strateg y aims at the following objectives, among others, by 2025: attracting 
CFAF 50  billion in foreign direc t investment; creating about 35, 000 direct jobs; covering 90 % of the territory 
with mobile broadband Internet (as against 54 % in 2015); and moving to 70th place in the Networked 
Readiness Index of the World Economic Forum (compared with 106th place in 2 015). Source: Republic  of WT/TPR/S/362 • Senegal  
 
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  4.4.2.2   Posta l services  
4.96.   The operators in the postal services subsector are the historic operator "SN La Poste" (SNP) 
and some dozen private operators (in the express delivery market)42: Tex courrier, Bolloré, DHL 
and EMS, for the domestic and international market; UPS a nd Globex for the international market 
exclusively; and Négoce International Express, Coudou, Speedex, Global Bisness Group, Flash car, 
and Modela for the domestic market exclusively.  
4.97.   Postal services are governed by Law No.  2006-01 establishing the Postal Services Code and 
regulated by the ARTP. The law provides that the public postal service comprises the universal 
postal service and financial postal services, and must be provided on a permanent and regular 
basis throughout the national territory. The univ ersal postal services include: the collection, 
sorting, transport and distribution of mail weighing up to 2 kg, and of postal parcels up to 20 kg ; 
services relating to registered mail and declared -value postal items; and the issuance and 
payment of postal money orders.  
4.98.   The SNP is designated to provide the public postal service under a service concession 
agreement. The SNP also has a monopoly on the collection, sorting, transport and distribution of 
national and international ordinary mail of 500 grams or le ss, and for domestic express mail and 
for mail up to a price equivalent to five times the first segment of the postal rate, as well as for 
direct mail and the issuance of postal stamps.  
4.99.   The other postal services are not reserved to the SNP but their supply  is subject to an 
operators' licence issued by the ARTP, for a renewable five -year period. Operators are subject to 
an annual fee.  
4.4.3    Transport  
4.4.3.1   Maritime transport  
4.100.   The Autonomous Port of Dakar is the second largest in the subregion, after the port of 
Abidjan,  in terms of capacity, with 2,705 vessels in 2015 (Table 4.11). Total traffic in 2015 
amounted to 15.2  million tonnes compared with 8.7  million in 2009. The other (secondary) ports 
are located in the regions of Saint -Louis, Kaolack and Ziguinchor.  
4.101.   At the i nternational level, Senegal's maritime transport is governed by the Convention on 
Facilitation of International Maritime Traffic (FAL Convention). Companies providing ancillary 
maritime transport services are free to set up in the country, provided they ob tain approval. 
Cabotage is reserved to vessels flying the Senegalese flag.  
Table 4.11 Port traffic trends, 2009 -2016  
 2009  2010  2011  2012  2013  2014  2015  2016  
Number of ship calls  2,262 2,511 2,931 2,858 2,745 2,643 2,705 2,749 
Total traffic (millions of tonnes)  8.7 10.3 11.4 11.9 12.2 13.4 15.2 16.4 
- Loading  1.7 2.2 2.7 2.8 2.7 3.3 3.9 3.8 
- Unloading  7.1 8.1 8.7 9.1 9.5 10.2 11.3 12.6 
- Containers  2.5 2.8 3.5 3.3 3.5 3.9 4.3 4.9 
Source:  Online informati on from the ANSD, viewed at: 
http://senegal.opendataforafrica.org/lzrqejd/transport -maritime ; and information provided by the 
Senegalese authorities.  
4.102.   The Autonomous Port of Daka r National Company (SN -PAD), wholly owned by the State, is 
responsible for the management of the port of Dakar. The other ports are managed by the 
National Agency of Maritime Affairs, for technical matters, and the regional chambers of 
commerce, industry a nd agriculture with respect to commercial matters. At Dakar, piloting and 
berthing services are provided by SN -PAD. Other services such as cargo handling and consignment 
                                                                                                                                                  
Senegal (2016), Stratégie Sénégal Numérique 2016 – 2025. Viewed at: 
https://www.sec.gouv.sn/IMG/pdf/sn2025_final_31102016.pdf . 
42 ARTP (2016), Note d'analyse trimestrielle de l'évolution des activités du secteur postal – 2ème 
trimestre 2015. ARTP, January. Viewed at: 
http://www.artpsenegal.net/images/NOTE_ANALYSE_TRIMESTRIELLE_T2_2015_POSTAL.pdf . WT/TPR/S/362 • Senegal  
 
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  services are provided by private companies on an approval basis. Senegal has a fleet o f four ships 
managed by the Senegalese Maritime Activities Consortium . 
4.103.   The Senegalese Shippers ' Council (COSEC) has as its primary purpose the promotion of 
maritime goods transport services for imports and exports in Senegal. It is financed by a levy on 
imports at a rate that was raised in 2014 to 0.4 % of the customs value of goods imported by sea. 
This levy is equally divided between COSEC and the Energy Sector Support Fund.43 Importers and 
exporters are also subject to payment of a tax of CFAF 10,000 on be half of COSEC. This is payable 
for the establishment or renewal (every four years) of the import -export card.  
4.104.   Cargo splitting no longer exists, and most of the inbound and outbound traffic is carried 
out by foreign vessels. An electronic cargo tracking note (BESC)  is mandatory for all maritime 
cargo coming from or going to Senegal.44 Fees are paid directly to COSEC. The BESC  fees are 
€15 per vehicle of less than 5 tonnes and 20 foot containers; €30 per vehicle over 5 tonnes and 
40-foot containers; and €50 pe r fraction of 300  tonnes (or m3) of bulk or break bulk cargo.45 
4.4.3.2   Land transport  
4.105.   Senegal's land transport network comprises 18,063 km of roads and 1,057  km of railways. 
Senegal and Mali jointly operate a railway line between Dakar and Bamako, which is one of the 
main transport corridors of West Africa. The main operators in the subsector are: the Société 
d'exploitation des industries chimiques du Sénégal (SEFICS); Petit train de banlieue (PTB.SA), for 
the Dakar -Thiès service; and TRANSRAIL SA, which holds the concession for the Dakar –Bamako 
link. 
4.106.   The Ministry of Infrastructure, Land Transport and Territorial Integration is supported by 
the National Railways Agency (ANCF) which manages, on behalf of Senegal, the portion of the 
railway on the Senegalese side, and  the Road Works and Management Agency (AGEROUTE 
Sénégal). Created in 2007, the Autonomous Road Maintenance Fund (FERA) has been operational 
since 2009, for the purpose of financing road surveys and maintenance work. Its resources come 
from the road users t ax, State subsidies, and charges relating to the operation of the road 
network. Work has begun on a regional express train between Dakar and Blaise Diagne 
International Airport.  
4.107.   The transport and delivery of containers has been liberalized since 2009.46 The supply of 
road transport services (for persons or goods) is reserved to Senegalese nationals and Senegalese 
majority owned companies.47 Operators must receive an authorization delivered free of charge by 
the responsible ministry. They must also obtain a ro ad transport authorization for each of their 
vehicles. The fees are CFAF 15,000  for a public road transport authorization and CFAF 30,000  for a 
private road transport authorization. Nationals of other WAEMU countries must hold an inter -State 
licence to tra vel freely within the Community space. Cabotage by foreign carriers is forbidden.  
4.108.   The Directorate of Land Transport is responsible for implementing government policy in 
this field. The tariffs for public road transport of persons are set by the responsible  ministry, and 
were last revised in 2009. Urban taxi rates are set by the local authorities.  
4.109.   Senegal has signed various road and transit agreements  with Benin, Burkina Faso, 
Côte d'Ivoire, Guinea -Bissau, Mali and Niger. In addition, it has signed a port ag reement and a 
maritime agreement with Mali. These road agreements generally allow for the operation of 
passenger and goods transport services between the States subject to compliance with the laws 
and regulations in force in each country. Negotiations are said to be underway between Senegal 
and Mauritania in order to abolish the bulk breaking obligation imposed on Senegalese lorries in 
transit. Automobile liability insurance is mandatory ( section 4.4.1.2).  
                                                
43 Decree No.  2013-13 of 3  January  2013.  
44 Interministerial Order No.  4350 of 26  May 2008 establishing a Cargo Tracking Note in Senegal.  
45 Online information from the Senegalese Shippers ' Council , viewed at: 
http://www.cosec.sn/?page_id=2130 . 
46 Interministerial Order No.  6365 of 10  June 2009 on the transport by road and the delivery of 
containers.  
47 Online information from the Ministry of Infrastructure, Land Transport and Transport Development , 
viewed at: http://www.mittd.gouv.sn/fr/prive . WT/TPR/S/362 • Senegal  
 
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  4.4.3.3   Air transport  
4.110.   Senegal has four airports (at Dakar, Saint-Louis, Cap -Skiring and Ziguinchor)  and 
11 domestic aerodromes. Dakar International Airport is the main port of entry by air. It is served 
by nearly 30 airlines. A fifth airport, Blaise Diagne International Airport (AIBD) should be 
operational towards  the end of 2017. Airports are managed by the Senegal Airports Agency (ADS) 
which is State owned. The supply of ground handling services is subject to the delivery of an 
authorization issued by the ministry responsible for civil aviation.48 The authorizatio n is issued for 
a renewable period of ten years (five years in the case of self -handling). At Dakar International 
Airport two companies provide ground handling services: Senegal Handling Services and Aviation 
Handling Services; Air France is authorized to carry out its own self -handling.  
4.111.   Following the winding up in 2009 of Air Sénégal International (75 % owned by the State of 
Senegal), a new airline (Senegal Airlines) was launched in 2009 and began operating in 2011. The 
new company, 31 % State owned, is plag ued by technical problems and a debt of CFAF 65  billion, 
and its licence was withdrawn in 2016. A new airline company (Air Sénégal SA) was created in 
April 2016, with a capital of CFAF 40  billion entirely held by the Caisse de dépôt et de 
consignation. The  company is supposed to operate its inaugural flight in December  2017 from the 
new AIBD airport.  
4.112.   The National Civil Aviation and Meteorology Agency (ANACIM) is responsible for regulating 
air transport. Air transport activities are governed by the Civil Avi ation Code adopted in 2015.49 
Under the Code, authorization is necessary for the exercise of any air transport or work activity. 
Any company wishing to engage in public air transport activity must obtain an operating permit. 
Apart from Senegal Airlines, a d ozen other companies are authorized for air transport.50 Foreign 
presence and traffic rights granted to foreign companies serving Senegal are in principle governed 
by the WAEMU provisions with respect to the other member States of the Union, the 
Yamoussoukr o decision with respect to the companies of other African countries, and by the 
bilateral agreements signed with other countries, which generally extend to third and fourth 
freedom rights. About 30 such agreements are currently in force. Senegal signed an open skies 
agreement with the United Arab Emirates in January  2013. Cabotage by foreign companies is not 
allowed. In its negotiations, Senegal generally gives preference to single designation agreements. 
Air Sénégal SA has been designated by Senegal as its  national company.  
4.4.4    Tourism  
4.113.   Tourism is a major source of foreign exchange for Senegal. The country is richly endowed 
with natural (national parks, Lac Rose, etc.) and cultural (including the Île de Gorée) assets. It is 
essentially positioned for seaside to urism. Given the presence of some international institutions 
and major international groups, business tourism also plays a significant part. France is the main 
source of tourists in Senegal (about 50 % of arrivals by air).  
4.114.   The Senegalese Tourism Promotion A gency (ASPT) is responsible for promoting tourism, 
under the Ministry of Tourism and Air Transport (MTTA). During the period under review, there 
were no changes in the regulatory framework governing tourism activities.51 Under the legislation, 
any commercia l enterprise offering accommodation, catering and/or recreational services for a 
primarily tourist clientele must obtain authorization from the Ministry of Tourism and Air Transport.  
4.115.   The legislation provides for the classification of tourist accommodation establishments and 
the category awarded must be displayed on the main facade of the establishment. The 
classification of any establishment may be downgraded if its operation no longer meets the 
standards. Tourist accommodation establishments (hotels and fu rnished residences) are classified 
                                                
48 Order No.  3165 of 24  March  2011 on the speci fications for ground handling services at airports in 
Senegal.  
49 Law No.  2015-10 of 4  May 2015 establishing the Civil Aviation Code.  
50 Namely: Africa Air Assistance; Air Senegal SA; Anta Air; Arc En Ciel; ATS -SARL; Beliel Air Transport 
SA; Dakar Jet Center ; Heliconia; Imperial SN; Sam Airways SAS; and Transair.  
51 This framework includes: Decree No.  2005-144 of 2  March  2005 establishing the regulations on travel 
agencies, tourism agencies and tourist transport agencies; Decree No.  2004-1098 establishing the regulations 
for the profession of tourist guides; and Decree No.  2005-145 establishing the regulations on tourist 
accommodation establishments.  WT/TPR/S/362 • Senegal  
 
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  in five categories, the luxury category having 5 stars; while inns, holiday villages, tourist 
campsites and motels are classified in three categories.  Classification is the responsibility of the 
National Commission for th e classification and approval of tourist accommodation establishments.  
4.116.   With a view to boosting the sector's competitiveness, the services provided by approved 
tourist accommodation establishments are subject to VAT at the reduced rate of 10 % (rather than 
the standard rate of 18 %). Senegal abolished entry visas for its territory in 2015. It also adopted 
in 2015 a special tax regime for approved tourist establishments set up in the region of 
Casamance, in order to make the region a tourism development pole.52 The regime provides tax 
and customs advantages for a period of ten years.  
                                                
52 Law No.  2015-13 of 3  July 2015 establishing the special tax status of tourism enterprises set up in the 
Casama nce tourism pole.  WT/TPR/S/362 • Senegal  
 
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  5  APPENDIX TABLES  
Table  A1. 1 Structure of exports , 2009 -2016  
  2009  2010  2011  2012  2013  2014  2015  2016  
World (US$ million)  2,017.4  2,161.1  2,541.7  2,531.7 2,661.0  2,750.2  2,611.7  2,640.3  
World (€ million)  1,452.2  1,631.7  1,828.4  1,970.4  2,004.1  2,072.9  2,354.8  2,386.9  
 (Percentage share)  
Total primary products  52.8 54.1 50.4 46.9 57.0 58.4 55.3 51.5 
 Agriculture  27.9 27.1 32.0 28.6 36.4 37.1 33.3 34.2 
 Food 26.9 25.9 30.5 26.8 34.0 34.8 31.4 32.2 
 0342 - Fish, frozen (excluding 
fillets and minced fish)  3.1 3.3 3.9 4.2 6.4 7.7 6.9 8.1 
 0985 - Soups and broths and 
preparations therefor  2.0 2.1 2.7 3.4 4.6 4.3 4.1 4.0 
 1222 - Cigarettes containing 
tobacco  2.0 2.1 2.1 1.9 1.9 1.8 1.9 2.3 
 0363 - Molluscs and aquatic 
invertebrates, fresh, chilled, 
frozen, dried, salted or in brine  2.5 2.0 3.2 2.6 1.3 1.9 2.0 2.2 
 2221 - Groundnuts (peanuts), 
not roasted or otherwise 
cooked, whether or not shelled 
or broken  0.0 0.2 0.5 0.5 0.8 0.4 0.5 2.1 
 0423 - Rice, semi -milled or 
wholly milled, whether or not 
polished, glazed, parboiled or 
converted (including broken 
rice) 2.5 1.0 2.1 1.7 1.4 1.5 1.5 1.7 
 0341 - Fish, fresh (live or 
dead) or chilled (excluding 
fillets and minced fish)  4.3 3.6 3.2 2.3 2.1 2.5 0.8 1.3 
 0545 - Other fresh or chilled 
vegetables  0.4 0.4 0.6 0.6 1.4 1.3 0.9 1.3 
 0989 - Food preparations, 
n.e.s.  0.2 0.2 0.8 1.1 1.6 1.6 1.7 1.1 
 4213 - Groundnut (peanut) oil 
and its fractions  1.9 2.7 3.1 1.1 1.4 1.5 2.5 1.0 
 0361 - Crustaceans, frozen  1.0 1.3 1.0 0.9 1.1 1.1 0.8 0.9 
 Agricultural raw materials  1.0 1.3 1.4 1.7 2.4 2.3 1.9 1.9 
 2667 - Synthetic staple fibres, 
carded, combed or otherwise 
processed for spinning  0.0 0.0 0.1 0.2 0.6 0.7 0.9 0.9 
 Mining  24.9 27.0 18.4 18.4 20.6 21.4 22.0 17.4 
 Ores and other minerals  2.5 3.1 3.3 3.3 2.4 3.7 7.5 6.2 
 2878 - Ores and concentrates 
of molybdenum, niobium, 
tantalum, titanium, vanadium 
and zirconium  0.0 0.0 0.0 0.0 0.0 0.7 3.5 3.8 
 2723 - Natural calcium 
phosphates, natural aluminium 
calcium phosphates and 
phosphatic chalk  0.2 0.3 0.4 0.6 0.7 1.3 2.2 1.2 
 Non-ferrous metals  0.5 0.3 0.5 0.8 1.7 0.9 0.6 0.5 
 Fuels 21.8 23.6 14.7 14.3 16.5 16.8 13.9 10.7 
 334 - Petroleum oils, other 
than crude  21.6 23.3 14.4 13.9 16.2 16.2 13.3 9.9 
Manufactures  37.6 36.2 39.8 39.1 29.4 28.8 28.7 31.9 
 Iron and steel  3.7 3.8 5.0 4.8 4.7 3.4 2.3 2.1 
 Chemicals  13.3 15.0 18.7 15.8 11.2 9.7 10.8 13.1 
 5223 - Inorganic acids and 
inorganic oxygen compounds 
of non -metals  7.3 9.2 13.4 10.9 6.2 3.8 6.1 7.5 
 5532 - Beauty or make -up 
preparations for the care of the 
skin (other than 
medicaments), including 
sunscreen or suntan 
preparations; manicure or 
pedicure preparations  1.4 1.2 1.2 1.2 1.1 1.3 1.1 1.1 WT/TPR/S/362 • Senegal  
 
- 465 - 
 
    2009  2010  2011  2012  2013  2014  2015  2016  
 Other semi -manufactures  9.2 10.7 10.7 10.6 7.9 8.5 8.5 9.8 
 6612 - Portland cement, 
aluminous cement, slag 
cement, supersulphate cement 
and similar hydraulic cements, 
whether or not coloured or in 
the form of clinkers  7.4 9.3 9.4 8.7 6.2 6.8 6.8 7.9 
 Machinery and t ransport 
equipment  8.1 4.5 3.7 5.8 2.9 4.0 4.0 3.4 
 Power -generating machinery  0.3 0.2 0.1 0.6 0.3 0.6 0.2 0.1 
 Other non -electrical machinery  0.9 1.1 1.1 1.3 0.6 1.2 1.3 1.1 
 Agricultural machinery and 
tractors  0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 
 Office machines and 
telecommunications equipment  0.3 0.4 0.4 0.3 0.2 0.4 1.0 0.5 
 Other electrical machinery  0.6 0.7 0.7 0.9 0.9 0.9 0.7 0.7 
 Automotive products  1.6 1.7 1.2 1.1 0.5 0.7 0.7 0.8 
 Other transport equipment  4.3 0.4 0.2 1.6 0.3 0.3 0.2 0.2 
 Textiles 0.8 0.4 0.3 0.3 0.3 0.5 0.3 0.2 
 Articles of apparel and clothing 
accessories  0.0 0.0 0.0 0.0 0.0 0.1 0.0 0.0 
 Other consumer goods  2.5 1.8 1.3 1.8 2.4 2.6 2.8 3.3 
 8999 - Manufactured goods, 
n.e.s.  0.2 0.2 0.1 0.4 1.1 1.3 1.4 1.6 
 Other  9.6 9.6 9.8 13.9 13.5 12.7 16.0 16.5 
 9710 - Gold, non -monetary 
(excluding gold ores and 
concentrates)  9.0 9.5 9.7 13.9 13.4 12.6 9.7 12.5 
Source:  WTO Secretariat calculations based on data from the UNSD  Comtrade database (SITC Rev. 3 ). WT/TPR/S/362 • Senegal  
 
- 466 - 
 
  Table A1. 2 Structure of imports , 2009 -2016  
  2009  2010  2011  2012  2013  2014  2015  2016  
World (US$ million)  4,712.9  4,782.2  5,908.9  6,434.2  6,552.2  6,502.7  5,595.4  5,477.9  
World (€ million)  3,392.5  3,610.8  4,250.6  5,007.7  4,934.8  4,901.3  5,045.1  4,952.2  
 (Percentage share)  
Total primary products  49.8 55.5 57.0 57.5 56.6 55.4 48.7 46.6 
 Agriculture  25.7 23.9 24.6 25.7 25.7 24.3 23.4 25.2 
 Food 24.2 22.4 22.9 24.1 24.2 22.8 21.7 23.4 
 0423 - Rice, semi -milled or 
wholly milled, whether or 
not polished, glazed, 
parboiled or converted 
(including broken rice)  6.9 6.1 6.4 7.0 7.0 6.4 6.8 5.9 
 0989 - Food preparations, 
n.e.s.  1.2 1.3 1.7 1.9 2.4 2.6 2.1 2.5 
 4222 - Palm oil and its 
fractions  0.8 0.5 1.4 1.8 1.7 1.8 1.3 1.7 
 0612 - Other beet or cane 
sugar and chemically pure 
sucrose, in solid form  1.1 1.7 1.9 1.4 1.5 0.6 0.7 1.4 
 0411 - Durum wheat, 
unmilled  0.0 0.2 0.0 0.1 0.0 0.8 0.5 1.4 
 0412 - Other wheat 
(including spelt) and meslin, 
unmilled  2.4 2.5 2.9 2.9 2.9 1.9 0.9 1.0 
 0449 - Other  0.6 0.5 0.6 0.8 0.6 0.7 0.7 0.8 
 Agricultural raw materials  1.5 1.5 1.6 1.5 1.5 1.5 1.8 1.8 
 Mining  24.1 31.6 32.4 31.8 30.9 31.1 25.3 21.5 
 Ores and other minerals  0.3 1.3 0.3 2.5 0.6 0.8 1.1 1.0 
 2741 - Sulphur of all kinds 
(other than sublimed 
sulphur, precipi tated sulphur 
and colloidal sulphur)  0.2 1.1 0.2 2.4 0.5 0.6 0.8 0.8 
 Non-ferrous metals  0.6 0.4 0.4 0.6 0.6 0.7 0.7 0.7 
 Fuels 23.2 29.9 31.8 28.7 29.7 29.7 23.5 19.8 
 334 - Petroleum oils, other 
than crude  11.9 17.3 19.1 14.1 16.4 18.7 12.7 9.5 
 3330 - Petroleum oils and 
oils obtained from 
bituminous minerals, crude  8.3 9.4 9.1 11.7 10.7 8.0 8.1 7.6 
 3425 - Butanes, liquefied  1.5 1.9 1.8 1.4 1.6 1.7 1.4 1.3 
 3212 - Other coal  1.0 0.9 0.9 0.6 0.5 0.7 0.8 0.8 
Manufactures  50.1 44.4 42.9 42.5 43.3 44.3 49.5 53.0 
 Iron and steel  3.2 4.3 4.4 4.1 3.7 3.5 4.0 3.9 
 6761 - Bars and rods, 
hot-rolled, in irregularly 
wound coils, of iron or steel  1.5 1.8 2.0 1.7 1.4 1.1 1.2 1.1 
 Chemicals  9.5 8.0 8.5 9.3 9.4 10.2 10.3 10.7 
 5429 - Medicaments, n.e.s.  2.5 2.6 2.6 2.5 2.6 2.8 3.0 3.0 
 Other semi -manufactures  7.0 5.7 4.9 4.7 5.6 5.6 5.6 6.5 
 6911 - Structures (excluding 
prefabricated buildings of 
group 811) and parts of 
structures (e.g., bridges and 
bridge sections, lock -gates, 
towers, lattice masts, roofs, 
roofing frameworks, doors 
and windows and their 
frames and thresholds for 
doors, shutters, balustrades, 
pillars and columns), of iron 
or steel; plates, rods, 
angles, shapes, sections, 
tubes and the like, prepared 
for use in structures, of iron 
or steel  1.0 0.7 0.5 0.2 0.7 0.6 0.4 0.8 
 Machinery and transport 
 equipment  23.9 21.0 20.4 19.9 19.5 19.2 24.2 26.4 
 Power -generating machinery  1.0 0.9 1.4 1.6 0.9 1.2 1.3 1.5 WT/TPR/S/362 • Senegal  
 
- 467 - 
 
    2009  2010  2011  2012  2013  2014  2015  2016  
 Other non -electrical 
machinery  8.7 7.1 6.2 5.9 7.1 6.8 8.0 8.8 
 7283 - Machinery (other  
than machine tools) for 
sorting, screening, 
separating, washing, 
crushing, grinding, mixing or 
kneading earth, stone, ores 
or other mineral substances, 
in solid (including powder or 
paste) form; machinery for 
agglomerating, shaping or 
moulding solid miner al fuels, 
ceramic paste, unhardened 
cements, plastering 
materials or other mineral 
products in powder or paste 
form; machines for forming 
foundry moulds of sand; 
parts thereof  1.4 0.4 0.9 0.6 0.8 0.5 0.5 0.9 
 Agricultural machinery and 
tractors  0.3 0.4 0.3 0.3 0.4 0.3 0.6 1.1 
 Office machines and 
telecommunications 
equipment  4.2 3.2 2.5 2.2 2.6 2.7 3.9 4.3 
 7643 - Transmission 
apparatus for 
radio-telephony, 
radio-telegraphy, 
radio-broadcasting or 
television, whether or not 
incorporating reception 
apparat us or 
sound -recording or 
reproducing apparatus  0.9 0.6 0.7 0.4 0.4 0.7 1.7 1.7 
 Other electrical machinery  2.3 1.9 2.2 1.6 2.4 2.1 2.3 2.0 
 Automotive products  6.4 6.5 5.6 5.8 4.8 5.3 6.0 7.6 
 7812 - Motor vehicles for the 
transport of persons, n.e.s.  3.0 3.0 2.6 2.4 2.3 2.3 2.3 3.0 
 7821 - Motor vehicles for the 
transport of goods  1.5 1.8 1.5 1.7 1.3 1.6 2.0 1.9 
 7831 - Motor vehicles for the 
transport of ten or more 
persons, including the driver  0.2 0.2 0.2 0.5 0.2 0.5 0.4 1.3 
 Other transport equip ment 1.3 1.3 2.5 2.8 1.8 1.1 2.7 2.2 
 Textiles  1.9 1.5 1.1 1.0 1.3 1.3 1.5 1.2 
 Articles of apparel and clothing 
accessories  0.5 0.5 0.4 0.3 0.4 0.4 0.4 0.4 
 Other consumer goods  4.0 3.5 3.2 3.1 3.3 4.0 3.5 3.9 
Other  0.1 0.1 0.1 0.1 0.1 0.3 1.8 0.4 
Source: WTO Secretariat calculations based on data from the UNSD Comtrade database (SITC Rev. 3 ). WT/TPR/S/362 • Senegal  
 
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  Table  A1. 3 Destination of exports , 2009 -2016  
  2009  2010  2011  2012  2013  2014  2015  2016  
World (US$ million)  2,017.4  2,161.1  2,541 .7 2,531.7  2,661.0  2,750.2  2,611.7  2,640.3  
World (€ million)  1,452.2  1,631.7  1,828.4  1,970.4  2,004.1  2,072.9  2,354.8  2,386.9  
 (Percentage share)  
America  0.4 0.4 0.4 0.5 1.5 1.5 3.0 3.0 
 United States  0.2 0.2 0.2 0.4 1.1 1.2 2.4 2.4 
 Other America  0.2 0.2 0.2 0.1 0.4 0.3 0.5 0.7 
Europe  27.0 21.7 24.3 26.9 25.4 26.8 24.9 26.0 
 EU-28 19.2 13.8 14.9 13.4 15.1 16.4 15.7 15.1 
 Spain  2.2 2.8 2.9 2.3 3.0 2.6 2.8 3.4 
 France  6.0 4.5 4.4 4.4 4.1 4.6 3.7 2.8 
 Italy 2.6 2.2 2.7 2.4 2.0 2.8 3.2 2.5 
 United Kingdom  4.0 0.9 1.4 1.2 1.6 1.5 1.6 2.0 
 Netherlands  1.4 1.0 1.0 0.9 1.9 1.8 1.7 1.6 
 EFTA 7.8 7.8 8.8 13.3 10.0 10.1 9.0 10.7 
 Switzerland  7.8 7.7 8.7 13.2 9.9 9.9 8.6 10.2 
 Other Europe  0.1 0.1 0.6 0.3 0.2 0.3 0.3 0.2 
Commonwealth of Independent 
States (CIS)  0.0 0.0 0.0 0.1 0.0 0.4 0.1 0.1 
Africa 48.1 53.7 45.5 46.5 47.3 48.3 46.5 46.1 
 Mali 20.6 25.4 17.3 15.6 16.0 17.1 17.0 17.5 
 Côte d'Ivoire  2.9 2.4 2.1 2.6 3.5 3.7 4.7 5.1 
 Gambia  3.9 4.0 3.4 3.6 3.8 3.4 3.4 3.2 
 Guinea  3.3 4.2 5.3 4.8 4.8 4.1 3.8 3.2 
 Mauritania  3.5 3.0 3.4 3.2 2.6 2.6 2.0 2.9 
 Guinea -Bissau  2.9 2.3 2.5 2.8 3.4 3.3 2.6 2.0 
 Burkina Faso  1.1 1.2 1.6 2.4 2.2 2.3 1.7 2.0 
 Congo  0.2 0.4 0.3 0.4 1.2 1.6 1.5 1.6 
 Cameroon  0.8 1.5 1.9 2.0 1.2 2.4 1.6 1.0 
Middle East  2.4 3.8 3.9 1.9 5.3 6.5 5.0 3.6 
 United Arab Emirates  1.4 1.7 1.5 1.5 4.7 6.0 4.1 2.8 
Asia 9.6 11.7 17.0 14.9 10.6 7.9 13.9 17.3 
 China  1.2 0.7 0.7 0.6 0.8 1.5 4.6 4.8 
 Japan  0.2 0.2 0.4 0.4 0.2 0.2 0.3 0.3 
 Other Asia  8.2 10.8 15.8 13.8 9.6 6.2 9.1 12.2 
 India 7.7 9.7 14.0 11.5 6.5 2.2 5.4 7.9 
 Korea, Republic of  0.1 0.2 0.4 0.6 1.2 2.4 1.3 1.9 
 Viet Nam  0.0 0.2 0.4 0.9 1.1 0.6 1.2 1.5 
Other  12.4 8.7 8.9 9.1 9.9 8.7 6.6 3.8 
Memorandum          
West African Economic and 
Monetary Union (WAEMU)  30.0 33.9 26.0 25.5 27.7 29.2 28.6 29.1 
 Mali 20.6 25.4 17.3 15.6 16.0 17.1 17.0 17.5 
 Côte d'Ivoire  2.9 2.4 2.1 2.6 3.5 3.7 4.7 5.1 
 Guinea -Bissau  2.9 2.3 2.5 2.8 3.4 3.3 2.6 2.0 
 Burkina Faso  1.1 1.2 1.6 2.4 2.2 2.3 1.7 2.0 
 Togo 1.0 1.0 1.1 1.2 1.2 1.1 1.2 1.0 
 Niger  0.7 0.6 0.5 0.5 0.7 0.4 0.7 0.9 
 Benin 0.8 1.0 0.8 0.7 0.9 1.3 0.8 0.7 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database . WT/TPR/S/362 • Senegal  
 
- 469 - 
 
  Table  A1. 4 Origin of imports , 2009 -2016  
  2009  2010  2011  2012  2013  2014  2015  2016  
World (US$ million)  4,712.9 4,782.2  5,908.9  6,434.2  6,552.2  6,502.7  5,595.4  5,477.9  
World (€ million)  3,392.5  3,610.8  4,250.6  5,007.7  4,934.8  4,901.3  5,045.1  4,952.2  
 (Percentage share)  
America  10.1 9.9 11.7 9.0 6.9 7.3 6.2 6.8 
 United States  2.8 2.7 4.9 2.7 2.3 2.2 2.5 2.2 
 Other America  7.3 7.3 6.8 6.3 4.6 5.1 3.8 4.6 
 Brazil  3.6 2.7 3.0 2.0 2.1 1.2 1.6 2.2 
 Argentina  2.1 2.3 1.7 1.8 1.1 1.1 1.0 1.0 
Europe  45.7 46.3 46.4 42.0 46.8 49.7 43.4 42.2 
 EU-28 44.0 43.6 41.4 38.4 43.1 44.6 40.0 38.8 
 France  20.3 19.7 17.2 14.7 15.4 16.4 16.4 15.9 
 Netherlands  4.0 5.3 6.5 2.8 8.3 8.3 4.1 5.3 
 Spain  4.0 4.0 3.4 3.4 4.8 3.6 5.2 4.9 
 Belgium  2.3 2.0 1.6 2.9 3.5 5.0 3.0 2.9 
 Italy 3.2 2.0 2.9 2.0 1.9 1.9 2.4 2.4 
 Germany  3.4 2.3 1.8 1.9 2.4 3.1 3.2 2.4 
 Poland  0.2 0.3 0.3 0.5 0.5 0.3 0.7 1.0 
 EFTA 0.5 0.8 1.1 0.8 0.8 0.6 0.6 0.7 
 Other Europe  1.3 1.8 3.9 2.8 3.0 4.5 2.7 2.7 
 Turkey  1.2 1.8 3.8 2.6 2.8 4.3 2.6 2.6 
Commonwealth of Independent 
States (CIS)  2.0 3.2 2.0 4.7 2.6 2.8 3.7 3.1 
 Russian Federation  0.6 0.8 0.8 3.3 1.1 1.4 2.3 1.7 
 Ukraine  1.2 2.4 1.1 1.3 1.5 1.3 1.1 1.3 
Africa  18.4 17.6 18.0 20.7 18.9 15.8 15.8 17.1 
 Nigeria  8.8 10.2 9.2 11.8 10.7 8.1 8.1 7.8 
 Côte d'Ivoire  3.9 2.4 3.1 2.8 2.2 2.3 1.8 1.9 
 Morocco  1.6 1.1 1.0 1.7 1.8 1.3 1.3 1.7 
 South Africa  1.9 1.7 1.8 1.6 1.5 1.8 1.8 1.7 
Middle East  1.7 2.1 3.1 2.8 2.9 2.7 4.2 4.2 
 United Arab Emirates  0.5 1.3 1.0 1.1 1.3 1.7 2.4 2.9 
Asia 21.9 20.6 18.7 20.8 21.8 21.5 26.7 26.4 
 China  8.3 8.3 6.6 5.9 7.3 7.3 9.7 10.3 
 Japan  1.9 2.4 1.7 2.1 2.1 1.9 2.2 2.3 
 Other Asia  11.7 9.8 10.3 12.8 12.5 12.3 14.7 13.9 
 India 2.0 2.5 2.0 6.6 6.3 5.9 6.3 7.6 
 Thailand  4.8 3.3 3.3 1.7 1.5 1.9 1.9 1.8 
 Singapore  0.2 0.2 0.2 0.3 0.2 1.2 2.5 1.4 
Other  0.3 0.3 0.1 0.0 0.0 0.2 0.1 0.2 
Memorandum          
West African Ec onomic and 
Monetary Union (WAEMU)  4.1 2.6 3.8 3.5 2.7 2.9 2.1 2.2 
 Côte d'Ivoire  3.9 2.4 3.1 2.8 2.2 2.3 1.8 1.9 
 Togo 0.1 0.1 0.0 0.6 0.5 0.6 0.2 0.1 
 Mali 0.0 0.0 0.1 0.0 0.0 0.0 0.0 0.1 
 Burkina Faso  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Benin  0.0 0.2 0.6 0.0 0.0 0.0 0.0 0.0 
 Niger  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
 Guinea -Bissau  0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Source:  WTO Secretariat calculations based on data from the UNSD Comtrade database .