ANNEX 2 
SENEGAL  
 Senegal WT/TPR/S/223/SEN 
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  CONTENTS 
 
  Page 
I. ECONOMIC ENVIRONMENT 145 
 (1) M AIN FEATURES  145 
 (2) R ECENT ECONOMIC DEVELOPMENTS  149 
 (3) D EVELOPMENTS IN TRADE AND INVESTMENT  150 
 (i) Trade in goods and services 150 
 (ii) Investment 154 
 (4) O UTLOOK  154 
II. TRADE POLICY REGIME:  FRAMEWORK AND OBJECTIVES 155 
 (1) G ENERAL  155 
 (2) P OLICY OBJECTIVES  158 
 (3) T RADE AGREEMENTS AND ARRANGEMENTS  159 
 (4) I NVESTMENT REGIME  160 
 (i) Overview 160  (ii) Investment Code and free export enterprise (FEE) status 161 
 (5) T
RADE -RELATED TECHNICAL ASSISTANCE  164 
 (i) Implementation of agreements, shaping and formulation of policies 165 
 (ii) Supply-side constraints 165 
 (iii) Integration of trade and development policies 166 
III. TRADE POLICIES AND PRACTICES BY MEASURE 167 
 (1) I NTRODUCTION  167 
 (2) M EASURES DIRECTLY AFFECTING IMPORTS  168 
 (i) Registration 168 
 (ii) Customs procedures 169 
 (iii) Customs levies 172  (iv) Prohibitions, quantitative restrictions and licensing 176 
 (v) Standardization, accreditation and certification 178 
 (vi) Sanitary and phytosanitary (SPS) measures 179  (vii) Packaging, marking and labelling requirements 180 
 (viii) Contingency measures 180 
 (ix) Other measures 181 
 (3) M
EASURES DIRECTLY AFFECTING EXPORTS  181 
 (i) Customs procedures 181 
 (ii) Export duties and taxes 182  (iii) Export prohibitions, quantitative restrictions, controls and licensing 182 
 (iv) Export subsidies, promotion and assistance 182 
 (v) Free zone 183 
 (4) M
EASURES AFFECTING PRODUCTION AND TRADE  183 
 (i) Incentives 183  (ii) Competition and price control 184 
 (iii) State trading, government enterprises and privatization 185 
 (iv) Government procurement 187  (v) Protection of intellectual property rights 189 WT/TPR/S/223/SEN Trade Policy Review 
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    Page 
IV. TRADE POLICIES AND PRACTICES BY SECTOR 191 
 (1) I NTRODUCTION  191 
 (2) A GRICULTURE AND RELATED ACTIVITIES  192 
 (i) Overview 192 
 (ii) Agricultural policy 193 
 (iii) Policy by sector 198  (iv) Livestock 201 
 (v) Fisheries and aquaculture 203 
 (3) M
INING , ENERGY AND WATER  205 
 (i) Petroleum and gas products 205 
 (ii) Mining products 208 
 (iii) Electricity 211  (iv) Water 212 
 (4) M
ANUFACTURING  212 
 (5) S ERVICES  216 
 (i) Overview 216 
 (ii) Telecommunications and postal services 217 
 (iii) Transport 219 
 (iv) Tourism 225 
 (v) Financial services 226  (vi) Professional and business services 229 
REFERENCES 231 
APPENDIX TABLES 237 
 
 Senegal WT/TPR/S/223/SEN 
 Page 143 
 
 
  CHARTS 
 
Page  
I. ECONOMIC ENVIRONMENT 
 
I.1 Structure of merchandise trade, 2002-2008 152 
I.2 Direction of merchandise trade, 2002-2008 153 
 
 
TABLES 
 
I. ECONOMIC ENVIRONMENT 
 I.1 Selected macroeconomic indicators, 2003-2008 145 
I.2 Balance of payments, 2001-2008 147 
I.3 Trend of private investment and FDI, 1998-2008 154  
II. TRADE AND INVESTMENT REGIMES 
 
II.1 Main Senegalese laws and regulations relating to trade, July 2009 156 
II.2 Documents relating to Senegal's par ticipation in the WTO, April 2003 159 
II.3 Overview of the Investment Code and free export enterprise status, July 2009 163 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE  
III.1 Customs revenue by heading, 2003-2008 172 
III.2 MFN tariff rates applied that  exceed the bound rates, 2009 174 
III.3 Procedures for awarding government procurement contracts, 2009 188 
 
IV. TRADE POLICIES AND PRACTICES BY SECTOR  
IV.1 Production, 1999/2000-2008/2009 crop seasons 192 
IV.2 Agricultural production subsidies, 2005/2006-2008/2009 194 IV.3 Annual national trends in th e livestock population, 2002-2008 202 
IV.4 Indicators of telecommunications services, 2003-2007 219 
  
APPENDIX TABLES 
 
I. ECONOMIC ENVIRONMENT 
 AII.1 Structure of imports, 2002-2008 239 
AII.2 Structure of exports, 2002-2008 240 
AII.3 Structure of exports (including re-exports), 2002-2008 241 AII.4 Origin of imports, 2002-2008 242 
AII.5 Destination of exports, 2002-2008 243 
AII.6 Destination of exports (including re-exports), 2002-2008 244  Senegal WT/TPR/S/223/SEN 
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  I. ECONOMIC ENVIRONMENT 
(1) MAIN FEATURES1 
1. Senegal lies on the west coast of Africa and covers an area of 196,000 km2, with a population 
estimated at nearly 12 million in 2008 (Table I.1) , of whom 64 per cent are below the age of 25;  the 
birth rate is about 2.5 per cent per annum.  The urbanization rate rose from 41 per cent in 2002 to 
47 per cent in 2007.  The capital Dakar, with about  2.5 million inhabitants, remains Senegal's most 
highly populated city and main economic centre.  The centre of the country, the groundnut basin, is one of the other main regions of population concentr ation (some 35 per cent of the total).  The young 
age of the population and limited employment po ssibilities explain the scale of rural exodus and 
subsequent emigration to other countries, as evid enced by private transfer flows (Table I.2).
2  The 
unemployment rate remains high, especially in urba n areas, at about 14 per cent in 2007 (Table I.1). 
2. Senegal acquired "Least Developed Country (LDC)"3 status in 2001.  A ccording to the latest 
definitive data from the Agence nationale de la statistique et de la démographie (National Statistics 
and Demography Agency), per capita income was estimated at US$883 for 2007.  Senegal ranks 156th 
out of 177 countries according to the UNDP human development index (2007-2008), on the basis of 
2005 data.4  Services account for about 53 per cent of GDP and constitute the main sector of activity, 
growing in overall importance (Table I.1).  The agricultural sector's share of GDP fell from 13.7 per 
cent in 2003 to 11.3 per cent in 2007;  however, traditional farming practices continue to make this 
sector the principal employer with approximately 56 per cent of the active population.  At about 17.7 per cent of real GDP, the manufacturing sector's contribution remains modest, while that of the 
mining and energy sector remains small, below 4 per cent (Table I.1).  The informal sector is still 
large in Senegal, being estimated at 44.5 per cent of GDP. 
Table I.1 
Selected macroeconomic indicators, 2003-2008 
 2003 2004 2005 2006 2007 2008a 
Miscellaneous       
Population (millions) 10.3 10.6 10.9 11. 2 11.5 11.9 
Gross secondary schooling enrolment rate (per cent)  18.0 20.0 22.1 .. .. .. 
Life expectancy at birth (years)  61.9 62.2 62.5 62.8 63.1 .. 
GDP per capita at current prices (US$) 664.7 757.0 798.4 834.5 978.7 .. 
Real GDP growth rate (per cent) 6.7 5.9 5.6 2.4 4.7 5.3 
       
Unemployment rateb (per cent) .. 16.0 16.0 15.0 14.0 .. 
Terms of trade (annual variation, per cent)c/d -1.4 -2.6 -2.0 10.7 -6.8 2.6 
Gross official reserves (end of period - US$ billions) 1.0 1. 3 1.3 1.3 1.5 2.0 
Gross official reservesc (in import months, goods and 
services, not including factor incomes) 4.5 4.8 4.1 3.8 3.8 3.8 
Service of public external debt as a percentage of 
exportse 8.3 7.4 5.6 4.2 4.6 2.9 
       
                                                      
 1 ADSN (2008). 
2 Senegal is among the main countries receiving transfers of funds from emigrants in sub-Saharan 
Africa.  ILO (2005). 
3 Government of Senegal (2001). 
4 UNDP (2008), Table 1 - Human development indicators. WT/TPR/S/223/SEN Trade Policy Review 
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   2003 2004 2005 2006 2007 2008a 
Breakdown of GDP by sector Percentage of GDP 
Agriculture, livestock, forestry, fisheries 13.7 13.2 13.9 12.5 11.3 12.4 
Industry 21.5 21.5 20.9 20.6 20.8 19.8 
  Mining and energy 3.8 3.7 3.5 3.3 3.4 3.5 
  of which:  electricity, gas, water 2.5 2.4 2.4 2.5 2.6 2.7 
  Manufacturing sector (incl. cons truction) 17.7 17.8 17.4 17.2 17.5 16.3 
Services 52.0 52.7 52.7 54.4 55.4 55.6 
  of which: wholesale and retail trade 17.4 17.1 16.5 16.5 16.5 16.6 
 transport, warehousing, communications 8.9 9.8 10.6 11.9 12.9 13.4 
National accounts Percentage of GDP 
Public final consumption 12.4 12.4 12.3 12.7 12.9 12.4 
Private final consumption 78.0 76.9 76.5 78.1 78.3 79.1 
Gross fixed capital formation 22.1 22.8 22.9 25.7 27.4 27.4 
Variation in stocks -2.4 -4.1 -1.0 -4.3 -5.8 -5.2 
Exports of goods and services 26.4 26.7 25.8 23.7 22.3 20.9 
Imports of goods and services 36.5 34.6 36.4 35.9 35.1 34.6 
       
Gross national savingsc (percentage of GDP) 17.8 19.9 21.8 20.3 20.5 18.2 
Gross domestic savingsc (percentage of GDP) 11.8 13.4 14.1 12.2 10.7 9.4 
       
Prices and interest rates    
Inflation (CPI, percentage change)f -0.1 0.5 1.7 2.1 5.9 6.1 
Term deposits (millions of US dollars)g 764.1 1,030.5 1,112.0 1,231.6 1,467.9 1,682.6 
Interest rate (deposits, annual average,  percentage) 3.50 3.50 3.50 3.50 3.50 3.50 
Discount rate (end of period, annual percentage) 4.50 4.00 4.00 4.25 4.25 4.75 
Average loan interest rate (December of each year) 8.7 11.7 11.8 11.3 .. .. 
       
Monetary aggregates (end of period)   
Base money (percentage of GDP) 20.9 20.9 21.0 22.5 23.4 12.6 
Money supply including quasi-money (percentage of 
GDP) 32.0 33.8 33.7 35.6 36.4 33.5 
Lending to the economyc (percentage change) 14.3 9.2 24.5 4.2 10.7 11.0 
      
Exchange rates       
CFAF/US$1 (annual average) 581.2 528.3 527.5 522.9 479.3 447.8 
Real effective exchange rate (end of period, percentage 
variation)h 2.5 0.1 -1.3 -0.2 4.6 .. 
Nominal effective exchange rate (end of period, 
percentage variation)h 5.2 2.2 -0.3 0.2 1.4 .. 
       
Public finances 20.0 20.4 20.8 21.2 22.8 22.4 
Revenues and grants 18.1 18.3 19.2 19.7 20.3 20.2 
  Total revenue 17.0 17.4 18.5 18.8 19.3 19.4 
  Tax revenue 21.3 23.5 23.8 27.2 26.5 25.7 
Total expenditure and net loans 13.3 13.1 13.8 16.9 16.0 16.6 
  Total current expenditure 8.0 10.0 10.3 10.3 10.6 9.2 
  Capital expenditure and net lending 8.5 9.7 9.9 9.7 10.5 9.2 
Capital expenditure -3.3 -5.2 -4.7 -7.2 -5.9 -5.5 
       
Overall fiscal balance (commitments basis, excluding 
grants) -1.3 -3.1 -3.0 -5.7 -3.5 -3.3 Senegal WT/TPR/S/223/SEN 
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   2003 2004 2005 2006 2007 2008a 
Overall fiscal balance (commitments basis, including 
grants) 1.4 3.2 3.0 5.7 3.5 3.3 
Financing -0.3 -0.2 -0.6 3.2 1.2 1.1 
  Domestic funding 1.7 3.4 3.5 2.5 2.3 3.3 
  External funding -0.1 -0.1 0.1 -0.1 0.0 -1.1 
  Errors and omissions 20.0 20.4 20.8 21.2 22.8 22.4 
.. Not available 
a Projections 
b The 2006 and 2007 data are projections. 
c The 2007 figure is an estimate. d The minus sign (-) indicates depreciation. 
e After relief under the HIPC initiativ e and the MDRI (from 2006 onwards). 
f Annual averages. g The 2007 figure is an estimate, and the 2008 one a projection. 
h The minus sign (-) indicates a depreciation, (Index 2000=100). 
Source : ADSN (2008), Situation économique et sociale du Sénégal , October.  Viewed at: 
http://www.ansd.sn/publications /annuelles/ SES_2007.pdf;  Afri can Development Bank (2008), Selected Statistics ;  
ADSN online information, "Note d'Analyse des Comptes Nationaux du Sénégal".  Viewed at:  
http://www.ansd.sn/publications_C ompteNat.html;  IMF (2006), Senegal:  Third and Fourth Reviews Under the 
Three-Year Arrangement Under th e Poverty Reduction and Growth Faci lity and Request for Waiver of 
Performance Criteria--Staff Report;  Press Releas e;  and Statement by Execu tive Director for Senegal , Country 
report No. 06/127, March;  IMF (2007), Senegal:  Poverty Reduction Strategy Paper , Country Report No. 07/316, 
September;  IMF (2007), Senegal:  Request for a Three-Year Polic y Support Instrument - Staff Report;  Staff 
Statement;  Press Release on the Executive Board Disc ussion;  and Statement by the Executive Director for 
Senegal , Country Report No. 07/358, November;  and IMF (2008), Senegal:  Staff Report for the 2008 Article IV 
Consultation, First Review Under th e Policy Support Instrument, and Request for Waiver of Assessment Criterion 
and Modification of Assessment Criteria - Staff Report;  Sta ff Supplement;  Staff Statement;  Public Information 
Notice and Press Release on the Executive Board Discussi on;  and Statement by the Executive Director for 
Senegal , Country Report No. 08/209, July. 
 
Table I.2 
Balance of payments, 2001-2008  
(US$ million) 
 2001 2002 2003 2004 2005 2006 2007a 2008b 
Balance of current transactions -212.8 -297.0 -421.5 -486.5 -673.0 -870.2 -1,191.4 -1,641.3 
Balance of goods -425.6 -538.0 -808.7 -986.2 -1,310.0 -1,583.5 -2,249.3 -2,918.7 
Exports (f.o.b.) 1,002.7 1,066.0 1,257.7 1,510.5 1,577.3 1,593.1 1,671.3 2,255.4 
Imports (f.o.b.) -1,428.3 -1,604.0 -2,066.4 -2,496.8 -2,889.3 -3,176.6 -3,920.6 -5,171.9 
         
Services and income (net) -91.4 -132.0 -149.7 -147.6 -132.7 -124.3 -129.4 -2.2 
Credits 465.2 523.7 688.2 827.2 982.1 979.2 1,105.9 1,364.4 
of which:  tourism 174.6 189.4 .. .. .. .. .. .. 
Debits -556.6 -655.7 -837.9 -973.0 -1,112.9 -1,103.5 -1,235.2 -1,366.7 
of which:  interest on 
public debt -34.1 -51.7 -70.5 -77.6 -68.3 -68.8 -50.1 -53.6 
Unrequited current transfers 
(net) 304.2 373.0 536.8 647.4 767.8 835.7 1,189.3 1,277.3 
Private (net) 236.0 275.5 414.7 511.1 646.5 782.2 1,030.7 1,103.2 
Public (net) 68.2 97.6 122.2 136.3 123.2 53.5 158.6 174.2 
of which:  budget grants 0.0 2.9 32.7 36.0 22.8 17.2 100.2 75.9 
Capital and financial operations account 297.4 453.4 789.7 531.9 443.6 979.2 1,297.8 1,578.8 
Capital account (net) 116.0 94.7 115.3 140.1 130.8 2,360.0 379.7 238.9 
Private capital transfers 2.7 8.6 12.0 7.6 11.4 11.5 14.6 17.9 WT/TPR/S/223/SEN Trade Policy Review 
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   2001 2002 2003 2004 2005 2006 2007a 2008b 
Project grants 84.6 86.1 103.2 132.5 119.4 122.4 179.4 221.1 
Debt cancellation and other 
transfersc/d 28.6 0.0 0.0 0.0 0.0 2,224.2 185.7 0.0 
         
Financial operations account (net) 181.4 357.3 674.5 391.8 312.8 -1,380.8 918.1 1,339.9 
Direct investment 39.6 44.5 49.9 64.4 53.1 210.4 356.8 605.2 
Portfolio investment 13.6 2.9 22.4 -28.4 26.5 -21.0 54.2 -6.7 
Other investment 128.2 311.3 602.2 355.9 233.2 -1,570.1 507.0 741.4 
Public sector (net) 75.0 61.7 31.0 60.6 62.6 -1,946.9 237.9 422.1 
  of which:  payments 159.6 173.6 156.6 297.2 292.0 281.1 325.5 513.6 
 amortizations -84.6 -113.3 -127.3 -240.4 -231.3 -2,229.9 -112.7 -91.6 
Private sector (net) 55.9 183.6 228.8 244.2 159.3 330.9 417.3 319.3 
Errors and omissions -2.7 66.0 340.7 51.1 11.4 45.9 -148.1 0.0 
Overall balance 84.6 156.4 368.2 45.4 -231.3 109.0 106.4 -62.5 
Financing -84.6 -156.4 -368.2 -45.4 231.3 -109.0 -106.4 20.1 
Net external assets (BCEAO) -98.2 -101.9 -368.2 -238.5 -17.1 -158.7 -156.5 -4.5 
Bank money -12.3 -80.3 -68.8 0.0 49.3 -70.8 6.3 -22.3 
Payment arrears (reduction (-)) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Exceptional financing 25.9 25.8 68.8 191.2 199.1 120.5 43.8 46.9 
Residual financing gap 0.0 0. 0 0.0 0.0 0.0 0.0 0.0 42.4 
         
Indicators (percentage)         
Balance of goods/GDP -9.3 -10.8 -11.8 -12.3 -15.1 -17.1 -19.9 -21.8 
Current account balance/GDP -4.7 -6.0 -6.1 -6.1 -7.7 -9.4 -10.7 -12.3 
Overall balance/GDP 1.9 3.1 5.4 0.6 -2.7 1.2 1.0 -0.5 
.. Not available. 
a Estimates. 
b Projections. 
c Includes the proceeds from the sale of a telecommunications licence to a Sudanese operator for the sum of 200 million dollars . 
d Until 2005, the debt relief granted by the IMF under the HIPC initiative is accounted fo r as grants and that granted by the 
World Bank. 
Source : IMF (2006), Senegal:  Third and Fourth Reviews Under the Three-Year Arrangement Under the Poverty 
Reduction and Growth Facility and Request for Waiver of Pe rformance Criteria--Staff Re port;  Press Release;  
and Statement by Executive Director for Senegal, Count ry report No. 06/127, March;  IMF (2007), Senegal:  
Poverty Reduction Strategy Paper , Country Report No. 07/316, September;  IMF (2007), Senegal:  Request for a 
Three-Year Policy Support Instrument - Staff Report;  St aff Statement;  Press Release on the Executive Board 
Discussion;  and Statement by the Executive Director for Senegal , Country Report No. 07/358, November IMF 
(2008), Senegal:  Staff Report for the 2008 Article IV C onsultation, First Review Under the Policy Support 
Instrument, and Request for Waiver of Assessment Crite rion and Modification of Assessment Criteria - Staff 
Report;  Staff Supplement;  Staff Statement;  Public  Information Notice and Press Release on the Executive Board 
Discussion;  and Statement by the Executive Director for Senegal, and IMF (2009), Third Review Under the Policy 
Support Instrument and First Review and Augmentation of  Access Under the Exogenous  Shocks Facility - Staff 
Report;  Staff Supplement;  Staff Statement;  Press Rele ase on the Executive Board Discussion;  and Statement by 
the Executive Director for Senegal , Country Report No. 09/5, June. 
 
3. As a WAEMU member, Senegal shares a common currency with the other member states, as 
well as several economic policy com ponents, including monetary and ex change policies (joint report, 
Chapter I(2)).5 
                                                      
5 Senegal accepted Article VIII of the IM F Articles of Agreement on 6 June 1996. Senegal WT/TPR/S/223/SEN 
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  (2) RECENT ECONOMIC DEVELOPMENTS6 
4. Since its last TPR in 2003, Senegal has pursued its economic development and poverty 
reduction policy.  The Poverty Reduction Strategy Paper (PRSP) adopted in 2002 is pursuing the 
Millennium Development Goals set for 2015, and in particular to halve the incidence of poverty 
(Chapter II(2)):7  it was reduced from 57 per cent in 2000 to 46 per cent in 2006.  Since 2007, Senegal 
has also set itself the ambition of becoming an em erging country, the main aim of the accelerated 
growth strategy (AGS) being to achieve average annua l growth of 7-8 per cent, in particular by means 
of a public and private investment rate of 30 per cent of GDP annually.8 
5. With the IMF, Senegal acceded to the trienni al economic policy support instrument (EPSI) in 
November 20079, and concluded a one-year agreement in December 2008 (extended from 12 to 
18 months after the third review) under the exogenous shocks protection facility.10  Senegal obtained 
cancellation of about half its external debt in th e context of the Heavily Indebted Poor Countries 
(HIPC) Initiative11, and subsequently of the Multila teral Debt Relief Initiative (MDRI).12  As a result, 
its external debt fell from a peak of CFAF 2,530 billion at the end of 2001 to CFAF 968 billion at the end of 2007.  Moreover, public de velopment aid finances about half of public investment, or the 
equivalent of one quarter of  the State's total annual budget
13, making Senegal one of the main aid 
recipients in sub-Saharan Africa.14 
6. The various strategies and initiatives enabled Senega l to record an average annual growth rate 
in real GDP of 4.7 per cent over the period 2003-2007, slightly higher than the 4.7 per cent average for the period 1994-2002.  This result is mainly  due to the good performance of the services sector, 
while the contribution of the agricultural and manuf acturing sectors was limited.  Services have been 
the most dynamic sector since 2002, with annual grow th rates between 5.7 and 7.2 per cent, owing to 
the boom in telecommunications, trade and transport services.  From 2005 onwards, the difficulties of the Société africaine de raffinage  (SAR) and of the Industries chimiques du Sénégal  (ICS) have 
weakened manufacturing activity, which has reduced this sector's contribution to growth.  Informal 
manufacturing activity would seem to be more dyna mic than formal activity, which is dominated by 
State-owned or recently privatized enterprises. 
7. According to IMF estimates, growth fell from 4.7 per cent in 2007 to 2.5 per cent in 2008, 
firstly because of the impact on demand of much higher food and energy prices during the period 
2006-2008, and also because of the build-up of seri ous payment arrears to the private sector.  These 
                                                     
 
6 ADSN (2008);  IMF (2009a);  WAEMU (2008). 
7 The PRSP, adopted in October 2006 for the period 2006-2010 follows on from PRSP I which covered 
the period 2003-2005.  These documents were viewed at:  http://www.finances.gouv.sn/espace_secteur_prive 
test.php?id=6&smnu=59&file=Stratégie%20de%20Réduction%20de%20la%20Pauvreté [20 February 2009]. 
8 The two components of the AGS are the creation of an international class business environment, and 
the promotion of growth-inducing clusters (agriculture and agro-industry;  marine and aquaculture products;  
textiles-clothing;  ITC and teleservices;  to urism, culture industries, craft products. 
9 IMF (2007b). 
10 IMF (2009). 
11 Press Release No. 04/78, "IMF and World Bank Support US$850 million in Debt Service Relief for 
Senegal", 19 April 2004.  Viewed at:  http://www.imf .org/external/np/sec/pr/2004/pr0478.htm [13 May 2009]. 
12 Press Release No. 05/302, "IMF to Extend 100 Percent Debt Relief to Senegal Under the Multilateral 
Debt Relief Initiative", 23 December 2005.  Viewed  at:  http://www.imf.org /external/np/sec/pr/2005/ 
pr05302.htm [13 May 2009]. 
13 World Bank (2006). 
14 French Embassy in Senegal (2005). WT/TPR/S/223/SEN Trade Policy Review 
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  delayed payments particularly affected activities in  the construction and public works sectors (4.8 per 
cent of GDP in 2007). 
8. Household consumption as a percentage of GDP  rose from 75.8 per cent in 1999 to 79 per 
cent in 2002, and then fell back to 78.3 per cent in 2007, while public consumption remained 
relatively stable (between 12.3 and 12.9 per cent ove r the same period).  Total investment (public and 
private) increased substantially (Section 3(ii)). 
9. Since 2000, Senegal's fiscal policy has aimed at  achieving a basic surplus each year (one of 
the WAEMU's prime convergence criteria).  In 2003,  the basic fiscal balance was almost nil, then 
moved to -0.8 per cent of GDP in 2004, -4.2 per cent in 2006, -2.2 per cent in 2007 and -3.1 per cent 
in 2008.  The deficits are due mainly to unc ontrolled increases in expenditure:  total receipts 
(excluding grants) were 18.3 per cent of GDP in 2 004 and 20.3 per cent in 2007, while expenditure 
rose from 23.5 per cent of GDP to 26.5 per cent in 2007.   This increase in expenditure is accounted 
for by the introduction of large consumer subsidi es for energy and food in 2007 and 2008.  Spending 
under the ambitious public investment programme wa s not reined in until well into the year 2008.  
However, the food subsidies were  abolished in October 2008 and th e authorities undertook to abolish 
those to butane gas by the end of June 2009.15  Rising prices on international markets since 2006 had 
led to poverty-reduction measures, including the su spension of VAT and customs duties on gas (with 
WAEMU agreement). 
10. Furthermore, payment arrears of the government to the private sector, estimated at 
CFAF 174.9 billion (3 per cent of GDP) at the end of October 2008, have ha d a snowball effect on 
expenditure growth and failure to control deficits since 2006, because they have to be financed from 
subsequent financial years.  The Government's curre nt objective is to bring the deficit down to 3 per 
cent of GDP in 2009 (with a medium-term objective of 4 per cent), in order to clear outstanding 
payments.  An independent external audit is planned for this purpose.  It has also undertaken not to 
accumulate arrears of internal payments within th e meaning of the WAEMU definition, to limit the 
backlog of outstanding payments (d efined as expenditure settled and not paid), to limit the amount of 
expenditure committed but not settled, and to lim it Treasury advances to 10 per cent of the annual 
total of current expenditure, excluding wages, and of capital expenditure funded from internal 
resources, and to keep them below CFAF 30 billion at all times. 
11. Despite the BCEAO's traditionally restrictive m onetary policy, the mark ed increase in world 
food (in particular cereals) and energy prices during the period 2005-2008, notwithstanding the 
subsidies introduced to alleviate their impact, resu lted in a sharp rise in consumer prices which 
reached a peak of 8 per cent (annual basis) in September 2008. 
(3) DEVELOPMENTS IN TRADE AND INVESTMENT  
(i) Trade in goods and services 
12. Senegal's external current account has been in deficit since 1995, mainly because of the 
growing deficit in trade in goods:  between 2002 and 2008, imports grew faster than exports in value 
terms, causing this deficit to increase from 10.8 to 21.8 per cent of GDP.  The sharp rise in world energy and food prices between 2006 and 2008 has been largely responsible.  This rising trade deficit 
has been partly offset by higher current tr ansfers, in particular by migrant workers 
(US$1,030.7 million in 2007 as against US$275.5 milli on in 2002), and a marked improvement in the 
                                                     
 
15 IMF(2008b). Senegal WT/TPR/S/223/SEN 
 Page 151 
 
 
  financial operations account (US$1,298 million in 2007 as against US$453 million in 2002), in 
particular owing to a larger influx of dire ct foreign investment and project grants. 
13. The principal change in the structure of Senega l's trade since 2003 is the increase in the share 
of fuels, both in imports (28 per cent in 2008) and in exports (34 per cent in 2008) (Tables AI.1, AI.2 
and AI.3 and Diagram I.1).  This change in value te rms is the result of the ri se in the world price of 
hydrocarbons and the volumes traded .  Senegal imports the bulk of the oil it needs.  The Société 
africaine de raffinage (SAR) imports crude oil a nd refines it to supply the domestic market and 
neighbouring markets, in particular Mali, accounting for 20 per cent of Senegal's total exports.  In 
2006, exports were disrupted when the departure of the SAR's shareholders brought the company's 
activities to a halt, before it was taken over by the State in 2007 (Chapter IV(3)(i)). 
14. The growing share of fuels in total imports has brought down that of foodstuffs, from 30 to 
26 per cent between 2002 and 2008.  Most of these foods tuffs - in particular rice, wheat, edible oil, 
powdered milk and cream - go to feed the urban population.  Office, transport and 
telecommunications machinery and equipment constitu te the other important category of imports.  
The European Communities, and France in particular , remain the principal source of imported goods, 
followed by Nigeria, China and Thailand (especia lly for rice) (Table AI.4 and Diagram I.2). 
15. Apart from fuels, total exports remained h eavily concentrated on a few commodities with 
little or no processing, sent to the European Commun ities, Mali and India (Tables AI.5 and AI.6, and 
Diagram I.2).  They comprise foodstuffs (incl uding fisheries products and groundnut oil) and 
chemicals.  The share of chemicals is falling, b ecause of the disruptions suffered by the Industries 
chimiques du Sénégal (ICS) company, which ta kes phosphates and processes them into phosphoric 
acid.  The contract signed by the State with IFFCO, ICS's only customer, earmarks 85 per cent of the phosphoric acid production for its I ndian partner and the remainder for producing fertilizers in 
Senegal for export to the subregion. WT/TPR/S/223/SEN Trade Policy Review 
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  0%10%20%30%40%50%60%70%80%90%100%
2002 2003 2004 2005 2006 2007 2008
0%10%20%30%40%50%60%70%80%90%100%
2002 2003 2004 2005 2006 2007 2008Chart I.1
Structure of merchandise trade, 2002-2008
(a) Exports (f.o.b.)
(b) Imports (c.i.f.)
Source:   WTO Secretariat calculations, based on data from Comtrade, UNSD (ISIC, Rev.3).Other semi-finished products Other primary productsOther chemicals FuelsIron and steelFish (excluding fillets and 
minced fish)Machinery and transport equipment
Iron and steel
Transport equipmentRice
Chemicals
Other productsOther foodstuffs
Other semi-finished products Fuels
Non-electrical machinesElectrical machines
Other primary productsOther foodstuffsInorganic acids and 
oxygenated compoundsOther
 Senegal WT/TPR/S/223/SEN 
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  0% 20% 40% 60% 80% 100%20022003200420052006200720080% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%2002200320042005200620072008Chart I.2
Direction of merchandise trade, 2002-2008
(a)  Exports, including re-exports (f.o.b.)
(b) Imports (c.i.f.)
Source : WTO Secretariat calculations, based on data from Comtrade, UNSD (ISIC, Rev.3).Spain France Mali Other African 
Other EC countries (27) Italy Gambia India
Côte d'IvoireKingdomThailandUnited Other Asian
France China Nigeria OtherOthercountries Other Asian
countries 
Other EC countries (27)States
UnitedCountriesOther African 
countries 
 WT/TPR/S/223/SEN Trade Policy Review 
Page 154 
 
 
  (ii) Investment 
16. Total investment (public and private) increased significantly, from 16.5 per cent of GDP in 
2002 to an annual average of about 21.6 per cent sin ce 2005 (Table I.1).  This increase is due partly to 
private investment, which rose from 17 per cent of GDP in 2003 to 20.5 per cent in 2007, and to the 
104 per cent growth in public investment as a result of redirecting budget expenditure towards 
infrastructure.  However, the overall rate of invest ment still fell short of the 30 per cent target set in 
the AGS. 
17. According to information supplied by APIX, Se negal has seen a sizeable increase in foreign 
direct investment (FDI) flows since 1998 (Table I. 3).  There have been three separate phases:  an 
annual average of CFAF 71 billion over the peri od 1998-2001, influenced in particular by 
privatization operations;  an annual average of CFAF 105 billion over the period 2002-2006, resulting 
from the active promotion of private investment;  and an annual average of CFAF 215 billion over the 
period 2006-2008, driven mainly by the arrival of a thir d mobile operator and DP World.  In principle, 
the authorities are expecting FDI to remain strong despite the global financial crisis owing to the 
opportunities available in Senegal, in particul ar major works projects (Chapter II(4)(ii)). 
Table I.3 
Trend of private investment and FDI, 1998-2008 
(CFAF billion) 
 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 
Private investment  534 518 596 632 712 663 719 796 855 944 1069 
DFI 63 84 62 75 70 78 91 102 186 223 206 
DFI share of private 
investment (percentage) 1.8 16.2 10.4 11.9 9.8 11.8 12.7 12.8 21.8 23.6 19.3 
Source : APIX. 
(4) OUTLOOK  
18. Counting on substantial DFI flows, continuing  chemical production (especially by ICS), the 
ongoing elimination of payments arrears owed by th e State to the private sector and stability on the 
international commodity markets, Senegal foresees r eal GDP growth of 3.1 per cent in 2009, 5.1 per 
cent in 2010,  4.7 per cent in 2011,  4.6 per cent in 2012, 5.1 per cent in 2013,  and 5.7 per cent in 2014, together with inflation of about 2 per cent per annum from 2010 onwards. 
19. This performance is expected to result from av erage growth of about 3.9 per cent per annum 
in the agricultural sector, about 6.6 per cent in the mining and energy sector, about 5.6 per cent in the 
manufacturing sector, and about 5.2 per cent per annum in the services sector over the period.  Total 
growth in the production of goods and services is estimat ed at 5.7 per cent per annum over this period.  
An average growth rate of 5.5 per cent per annum ove r the period is expected for total GDP, slightly 
below that for output of goods and services.
16 
                                                      
16 ADSN (2009a). Senegal WT/TPR/S/223/SEN 
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  II. TRADE POLICY REGIME:  FRAMEWORK AND OBJECTIVES 
(1) GENERAL  
20. In accordance with the Co nstitution adopted by referendum on 7 January 200117, Senegal is a 
secular, democratic, social republic.  The President of the Republic is Head of State;  he is elected by 
direct universal suffrage for a seven-year term of office18, renewable once.  The President appoints the 
Prime Minister and, on the latter's proposal, the other members of the government.  Executive power 
is exercised by the government.  The Parliament, comprising the National Assembly and the Senate, 
exercises legislative power.19 
21. Ministers prepare drafts of legislation in their respective spheres of competence and submit 
them for approval to the Council of Ministers, chai red by the President of the Republic, before they 
are sent to the National Assembly for approval and th en to the Senate, which has 20 days in which to 
amend them.  However, the National Assembly has th e last word, since in the event of disagreement 
or if the Senate fails to decide within the set time-limit, the draft is sent back to the National 
Assembly for final decision.  Ou tside parliamentary sessions, the Council of Ministers may adopt by 
order measures normally falling within the scope of an  ordinary law, in accordance with the "enabling 
law" voted by Parliament.  An order falls if it  is not ratified by Parliament during the following 
session.20  The President signs laws, orders and decr ees, which are then published in the Official 
Journal.21 
22. Once ratified by the National Assembly22, international treaties or agreements take 
precedence over laws, subject to their application by  the other party or parties in the case of each 
agreement or treaty.  Thus supranational rules are at the summit of the hierarchy of law in Senegal, 
                                                      
17 Law No. 2001-03 of 22 January 2001.  The Constitution may be amended by a constitutional act 
initiated by the President of the Republic or members of  parliament.  Since its adoption, the Constitution has 
been revised many times under Laws Nos. 2003-15 of 19 June 2003;  2006-37 of 15 November 2006;  2007-06 of 12 February 2007;  2007-19;  2007-26 of 25 May 2007;  2008-30 of 7 August 2008;  2008-31 of 
7 August 2008;  2008-32 of 7 August 2008;  2008-33 of 7 August 2008;  2008-34 of 7 August 2008;  2008-66 of 
21 October 2008;  2008-67 of 21 October 2008;  and 2009-22 of 19 June 2009.  The consolidated text of the Constitution may be viewed at http://www.primature.s n/textes/constitution.html [31 July 2009].  See Politique 
africaine , "Une Constitution, ça se révise!  Relativisme constitutionnel et État de droit au Sénégal", No. 108, 
December 2007.  Viewed at:  http ://www.politique-africaine.com/numer os/pdf/conjonctures/108145.pdf 
[31 July 2009]. 
18 The seven-year presidential term of office was reinstated under Law No. 2008-66 of 
21 October 2008. 
19 The National Assembly consists of 150 member s elected for a five-year term.  Viewed at:  
http://en.wikipedia.org/wiki/Senegalese_parliamentary_election,_2007 [15 February 2007].  The Senate, originally set up in 1999 and dissolved in 2001 before being reinstated in 2007, is the body representing local 
authorities and Senegalese emigrants.  Th e President of the Senate acts as Head  of State if the post is vacant.  
The Senate comprises 100 members, of whom 65 are appoin ted by the President and the other 35 are elected, all 
for a term of five years.  See Laws No. 2007-06 of 12 February 2007 creating a Senate and No. 2007-26 of 
25 May 2007 concerning the Senate. 
20 An order may be amended by another order or by law. 
21 The Journal officiel  is available in paper form and was viewed at:  http://www1.adie.sn/jo/. 
22 Article 95 of the Constitution states that the President of the Republic negotiates international 
undertakings, and ratifies or approves them with the authorization of the National Assembly.  Article 96 states that commercial treaties cannot be ratified except by law.   Moreover, according to Article 97, the Constitutional 
Council rules on the conformity of international treatie s and agreements with the Constitution, without which 
they cannot be ratified until the Constitution has been revised;  there is no precedent for this. WT/TPR/S/223/SEN Trade Policy Review 
Page 156 
 
 
  followed by the Constitution, laws, orders and decrees.   Senegal's policy on trade in goods is mainly 
based on WAEMU acts.23  The main Senegalese legal texts relating to trade are listed in Table II.1. 
Table II.1 
Main Senegalese laws and regulations relating to trade, July 2009  
Field Instrument/text 
Customs regime Law No. 87-47 of 28 December 1987, supplemented by various texts (laws, orders, 
decrees, circulars) 
Customs tariff Regulation No. 08/2007/CM /WAEMU as amended 
Anti-dumping and countervailing measur es Law No. 94-68 of 22 August 1994 
Value added tax Law No. 2001-07 of 18 September 2001 
Excise duties Law No. 2002-07 of 22 February 2002 
Preshipment inspection programme Decree No. 91-1221 of 14 November 1991 
Import prohibitions and licences Or der No. 257/MEF/DGD of 18 January 2006 
Standardization, certification and 
accreditation Decree No. 2002-746 of 19 July 2002 
Sanitary measures Law No. 66-4 of 27 May 1966, Decrees No. 68-507 and No. 68-508 of 7 May 1968;  
Decree No. 69-891 of 25 July 1969;  Decree No. 89-534 of 5 May 1989;  Decree 
No. 2002-1094 of 4 November 2002;  Decree No. 69-132 of 12 February 1969 
Phytosanitary measures Decree No. 60-121 SG of 10 March 1960;  Decree No. 99-259 of 24 March 1999 
Procedures and regulations for establishing 
private commercial enterprises Single act of 17 April 1997 on general trade law;  Single act of 17 April 1997 on the 
right of commercial companies and of the Economic Interest Group (GIE), Single act of 
17 April 1997 organizing guarantees, Single act of 10 April 1998 organizing simplified procedures for collection and enforcement,  Single act of 10 April 1998 organizing 
collective procedures for settlement of lia bilities, Single act of 11 March 1999 on the 
right of arbitration, Single act of 22 March 2000 organizing and harmonizing company 
accounts 
Investment Code Law No. 2004-06 of 6 February  2004 and its Decree No. 2004-627 of 7 May 2004 
Major mining investments Law No. 2007-25 of 22 May 2007 
Rules governing free export enterprises 
 
 Free zones 
 Free industrial zone of Dakar Law No. 95-34 of 29 December 1995, supplemented by Decrees No. 96-869 of 
15 October 1996 and No. 2004-1314, and Law No. 2004-11 of 6 February 2004 
Law No. 91-30 of 13 April 1991 (closed regime) 
Law No. 74-06 of 22 April 1974 (closed regime) 
Special integrated economic zone  Law No. 2007-16 of 19 February 2007 
Guideline law for SMEs Law No. 2008-29 of 28 July 2008 
GOANA investments Law No. 2008-45 of 3 September 2008 
Building-operation-transfer projects Law No. 2004-13 of 13 February 2003 
Protection of industrial prope rty Bangui Agreement (1999) 
Protection of copyri ght and neighbouring 
rights Law No. 2008-09 of 25 January 2008 
Competition and prices Law No. 94-63 of 22 August 1994 
Privatization of public enterprises Laws No. 87-23 of 18 August 1987 and No. 95-05 of 5 January 1995 
Government Procurement Code Decree No. 2007-545 of 25 April 2007 
Environment Code Law No. 83-05 of 28 January 1983 
Hunting and protection of fauna Law No. 86-04 of 24 January 1986;  Decree No. 86-844 of 14 July 1986 
Agro-forestry-livestock framework law Law No. 2004-16 of 4 June 2004 
Maritime Fisheries Code Law No. 98-32 of 14 April 1998 
Mining Code Law No. 2003-36 of 24 November 2003 
Petroleum Code Law No. 98-05 of 8 January 1998 
Hydrocarbons (downstream activitie s) Law No. 98-31 of 14 April 1998 
                                                      
23 WAEMU adopts acts, directives and regulations;  only the last-mentioned are directly enforceable, 
whereas acts and directives are applied at national leve l through appropriate legal instruments in every case. Senegal WT/TPR/S/223/SEN 
 Page 157 
 
 
  Field Instrument/text 
Electricity Code Law No. 98-29 of 14 April 1998 
Water Code Law No. 81-13 of 4 March 1981 
Maritime transport Law No. 2002-22 of 16 August 2002 
Land transport Law No. 2003-04 of 16 May 2003 
Civil aviation Law No. 2002-31 of 24 December 2002 
Telecommunications Law No. 2002-31 of 24 December 2002 
Tourism Decrees No. 2005-144 and No. 2005-145 of 2 March 2005, Decree No. 2004-1098 of 
4 August 2004 
Financial relations with foreign c ountries Regulation No. 09/1998/CM/WAEMU 
Banking services (lending establishm ents) Law No. 90-06 of 26 June 1990 
Insurance Insurance Code of the Inter-Afri can Conference of Insurance Markets (ICIM) 
Source :  Senegalese authorities. 
23. Article 88 of the Constitution states that the judi ciary is independent of the legislature and the 
executive.  Justice is administered by the Constitutional Council, the Supreme Court, the Court of 
Audit and the other courts and tribunals.  A sector al justice programme (SJP) 2006-2016 has been set 
in place with the help of the development partne rs in order to address the deficit in financial 
resources, infrastructures, equipment and human resources.24  There has been an ombudsman since 
1991 to protect individuals in their dealings with the administration and meet their concerns;  since 
1999 he has had wider powers to institute proceedings.25  The Dakar arbitration, mediation and 
conciliation centre (CAMC)26, created in 1998, plays a major part in resolving differences between 
economic operators, dealing with a score of cases each year, mainly in the building sector.27 
24. Senegal has 14 administrative regions, each with three or four départements  (subregions), 
divided in turn into arrondissements  (districts).  Despite an ostensible desire for decentralization, local 
authorities have little administrative responsibility an d no fiscal or commercial powers, and usually 
function on the basis of the tax resources allocated  to them (1.5 per cent of the overall budget in 
2006).28 
25. The Ministry of Trade, together with the Ministry of the Economy and Finance, is responsible 
for Senegal's trade policy.  As such it represents the state at international meetings dealing with trade 
matters, including those of the WTO, WAEMU and EC OWAS.  In the discharge of its responsibilities 
the Ministry of Trade is assisted by a National Committee on International Trade 
                                                      
24 Online information from the Senegalese Ministry of Justice.  Viewed at:  
http://www.justice.gouv.sn/index.php?option=co m_content&view=article&id=14&Itemid=96. 
25 Law No. 99-04 of 29 January 1999.  In 2007, 231 complaints were submitted to the ombudsman as 
against 256 in 2006.  Of these 231 cases, 152 were investigated and 104 led to a final settlement;  60.6 per cent 
of complaints were successful as against 39.4 per cent d eclared ill-founded.  This resu lt is 10 per cent better than 
in 2006.  Recurrent areas of complaint remain the same as in previous years - economic and financial questions, 
with applications for payment of debts owed by the state or local authorities, regularization of administrative 
and wage situations, regularization of retirement pensions, disputes over land and enforcement of court 
decisions. 
26 Law No. 98-30 of 14 April 1998 on arbitration, supplemented by Decrees No. 98-492 of 5 June 1998 
on domestic and international arbitration and No. 98- 493 of 5 June 1998 on the creation of arbitration 
institutions (Inter-University Center for Arbitration,  Mediation and Expertise (CIAMEX)).  Viewed at:  
http://ciamex.over-blog.com/article-243876.html [15 February 2009]. 
27 A regional outpost of the CAMC was set up in Kaolack in March 2009. 
28 World Bank (2006). WT/TPR/S/223/SEN Trade Policy Review 
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  Negotiations (NCITN), set up in 2001.29  The committee is chaired by the Minister of Trade and 
brings together representatives of the principal mi nistries and bodies working in the fields covered by 
the WTO, as well as representatives of the private sector and unions.  The NCITN is responsible for 
defining Senegal's position in bila teral, plurilateral and multilatera l trade talks and for compliance 
with the resulting obligations.  The Council for Ec onomic and Social Affairs (CESA) was abolished 
in 2008, to be replaced by the Economic and So cial Council (ESC), which is not yet in place. 
26. The private sector plays an active part in de fining Senegal's trade and investment policy 
through a range of bodies, in particular the NCITN, the Chamber of Commerce, Industry and 
Agriculture (CCIA) and the Presidential Council on I nvestment (PCI).  Since its inception in 2002, the 
PCI's principal task has been to strengthen dialogue between the Govern ment and investors in order to 
bring about a world-class business environment (Secti on 2).  The PCI is a high-level body, being 
chaired by the Head of State and bringing together some thirty company directors (one third Senegalese investors, one third foreign investors settl ed in Senegal, and one third foreign investors not 
settled in Senegal).  It meets once a year a nd held its last session on 17 November 2008.
30  T h e  
Agency for Investment and Major Works (APIX) provides its secretariat and follows up its 
recommendations. 
(2) POLICY OBJECTIVES  
27. The Government's policy on trade and investment fits into the more general framework of its 
Poverty Reduction Strategy Paper (PRSP), adopt ed in October 2006 and covering the period 
2006-2010.  PRSP II follows on from PRSP I,  which covered the period 2003-2005.31  PRSP II 
preserves the four thrusts of PRSP I, namely:  f aster growth and wealth creation;  access to basic 
social services;  social protection, prevention and management of risks and disasters;  and good governance and decentralized, particip ative development.  The state implements an interventionist 
policy on transport and energy infrastructures (C hapter IV(3) and (4)), pursuing a programme of 
macroeconomic stabilization and st ructural reforms backed by the International Monetary Fund 
(Chapter I). 
28. The first thrust of the PRSP, faster growth a nd wealth creation, is given operational effect 
through the Accelerated Growth Strategy (AGS), th e main aim of which is to achieve average annual 
growth of 7-8 per cent, so as to enable Senegal to become an emergent country.  The two central 
components of the AGS are:  creation of a world-class business environment, and promotion of growth-inducing clusters (agric ulture and agro-industry;  mari ne products and aquaculture;  
textiles-clothing;  information and communications technology (ICT) and teleservices;  and tourism, 
culture industries and crafts).  The creation of a world-class business environment, a process piloted 
                                                     
 
29 Decree No. 2001-1072.  The functions of the NCITT ar e:  to help define the objectives of trade talks 
in the WTO framework;  to formulate and harmonize national positions on multilateral, regional and bilateral trade talks;  to facilitate the management and implementa tion of trade agreements;  to monitor and supervise the 
proceedings of the United Nations Conference on Trade and Development and those of other bodies dealing 
with trade questions;  and to evaluate at periodic inte rvals the application of ag reements and their impact. 
30 APIX online information, "Major reforms carried  out since the sixth session of the Presidential 
Council on Investment".  Viewed at:  http://www.investinsenegal.com/PDF/Tableau_reformes.pdf 
[31 July 2009]. 
31 Documents relating to the PRSP were vi ewed at:  http://www .finances.gouv.sn/ 
espace_secteur_privetest.php?id =6&smnu=59&file=Strat égie%20de%20Réduction% 20de%20la%20Pauvreté 
[20 February 2009]. Senegal WT/TPR/S/223/SEN 
 Page 159 
 
 
  by the PCI (Section 1), has given Senegal fifth place in the global reforming country rankings (first in 
Africa), according to the criteria applied in the World Bank's 2009 Doing Business classification.32 
29. In trade matters, PRSP II incorporates the results of the Integrated Framework (IF) adopted by 
the Council of Ministers in April 2003.33  The IF validated the Strategy for Development and 
Promotion of Senegalese Exports (STRADEX) adopted  in 2001, which aims to speed up the process 
of integration into the international trading system  through a technical assistance programme.  In this 
context, the Ministry of Trade is seeking to intensify the regional integration process (WAEMU, ECOWAS and the African Union) and to strengthen the country's participation in the work of the WTO (joint report, Chapter II).  The authorities state that, with regard to the domestic market, the aim 
of trade policy is to foster competition and ensure  that the public are properly and regularly supplied 
with current consumer goods (Chapter III(4)(ii)). 
(3) T
RADE AGREEMENTS AND ARRANGEMENTS  
30. As an original Member of the WTO, Senegal plays an active part in its activities (joint report, 
Chapter II(1)).  However, Senegal is still encounter ing certain difficulties in the implementation of 
some WTO agreements, including that on customs valuation (Chapter III(2)(ii)).  The information 
available to the WTO on Senegal's trade policies h as been broadened since its 2003 TPR thanks to the 
notifications sent;  however, some of it is no longe r up to date (Table II.2), especially as regards 
prohibitions, licences and quantitative restrictions, sa nitary and phytosanitary measures and technical 
regulations;  subsidies;  protection of intellectual property;  the customs tariff;  and other duties and 
taxes.34 
Table II.2 
Documents relating to Senegal's participation in the WTO, April 2003 
Agreement List Content 
Multilateral agreements on trade in goods 
GATT 1994 Schedule XLIX - Senegal of 15 April 1994a Tariff concessions 
Agreement on Textiles and Clothing G/TMB/N/122 of 9 August 1995 Transitional safeguard mechanism 
Agreement on Technical Barriers to Tr ade G/TBT/CS/N/27 of 23 February 1996 
G/TBT/Notif 97.348 of 15 July 1997 
G/TBT/Notif 00/472 of 3 October 2000b 
G/TBT/Notif 00/473 of 3 October 2000b 
G/TBT/Notif 00/474 of 5 October 2000b Annex III 
Notification of measures 
Agreement on Sanitary and Phytosanitary 
Measures G/SPS/N/SEN/1 of 25 July 1996 Laws and Regulations 
G/ADP/N/1/SEN/1 of 31 July 1996 Laws and Regulations  Agreement on implementation of Article VI 
of GATT 1994 G/ADP/N/4/Add.1/Rev.5 of 22 November 1996 
G/ADP/N/9/Add.1/Rev.3 of 21 November 1996 
G/ADP/N/16/Add.1/Rev.1 of 22 November 1996 G/ADP/N/153/Add.1 of 17 April 2007 Notification of absence of measures 
Agreement on implementation of 
Article VII of GATT 1994 G/VAL/N/1/SEN/1 of 27 September 2001 WAEMU regulations on customs 
valuation 
                                                      
32 Online information from Doing Business, "Top Ten Reformers".  Viewed at:  
http://www.doingbusiness.org/Features/F eature-2008-21.aspx [31 July 2009].  The objective set by the PCI 
since November 2007 was for Senegal to be ranked among the top ten African countries and first among the 
French-speaking and Portuguese-speaking countries (PCI, Minutes of the 7th IPC session, 12 November 2007). 
33 The documents relating to Senegal's participation in the Integrated Framework were viewed at:  
http://www.integratedframework.org/countries/senegal.htm [20 February 2009];  Ministry of Trade (2006a). 
34 The WTO integrated database (IDB) indicates that the latest tariff information supplied by Senegal 
dates from 2002 (WTO document G/MA/IDB/2/Rev.29 of 10 October 2008). WT/TPR/S/223/SEN Trade Policy Review 
Page 160 
 
 
  Agreement List Content 
Agreement on Preshipment Inspection G/PSI/N/1/A dd.4 of 9 October 1996 Laws and Regulations 
Agreement on Rules of Origin G/RO/N/10 of 16 August 1996 Laws and Regulations 
G/LIC/N/3/SEN/1 of 11 February 1997  Replies to questionnaire Agreement on Import Licensing Procedures 
G/LIC/N/1/SEN/1 of 23 October 2002 Update 
G/SCM/N/3/SEN/Suppl.1, 
G/SCM/N/16/SEN/Suppl.1, G/SCM/N/25/SEN of 
21 November 1997, G/SCM/N/3/SEN, 
G/SCM/N/16/SEN of 27 January 1997 Subsidies Agreement on Subsidies and 
Countervailing Measures 
G/SCM/N/19/Add.1/Rev.1 of 26 November 1996 
G/SCM/N/12/Add.1/Rev.3 of 22 November 1996 
G/SCM/N/7/Add.1/Rev.4 of 21 November 1996 
G/SCM/N/153/Add.1 of 18 April 2007 Notification of absence of measures 
Agreement on Safeguards G/SG/N/1/SEN/1 of  1 November 1996 Laws and regulations 
Agreement on Trade-Related Investment 
Measures G/TRIMS/N/2/Rev.16/Add. of 28 March 2008 Laws and regulations 
General Agreement on Trade in Services GATS/SC/75 of 15 April 1994 et Suppl. 1 of 
11 April 1997 and S uppl. 2 of 26 February 1998 List of specific undertakings relating to 
services 
 GATS/EL/34 of 15 April 1994 and Suppl. 1 of 
26 February 1998 List of exemptions under Article II 
(MFN) 
 S/C/N/441 of 10 March 2008 Laws and regulations on 
telecommunications services 
Agreement on Trade-Related Aspects of Intellectual Property Rights IP/N/1/SEN/1 of 6 February  1997 Laws and regulations 
WT/COMTD/N/11 of 3 February 2000 
WT/COMTD/N/11/Add.1 of 2 March 2001 
WT/COMTD/N/11/Add.2 of 22 August 2001 
WT/COMTD/N/11/Add.2/Corr.1 of 26 March 2002 West African Economic and Monetary 
Union (WAEMU) Enabling Clause 
WT/COMTD/N/21 of 26 September 2005 Economic community of West African 
States (ECOWAS) 
a Schedule amended in accordance with the results of the GATT 1994 tariff negotiations under Article XVIII, which ended in 
1997. 
b Notified separately under the Agreement on Sanitary and Phytosanitary Measures. 
Source : WTO Secretariat. 
31. Senegal also participates in regional organiza tions of which other west African countries 
besides Senegal are also members (joint report,  Chapter II).  Moreover, since the common trade 
policy of the WAEMU member States, including Senega l, came into effect, its earlier bilateral trade 
agreements have lapsed. 
(4) INVESTMENT REGIME  
(i) Overview 
32. The investment regime has been overhauled sin ce Senegal's last TPR in 2003.  It consists 
essentially of the Investment Code and the ru les governing the free export enterprise (FEE).  
Agricultural, mining or oil projects are subject to specific and/or supplementary sectoral rules, as are 
small and medium-sized enterpri ses (Chapter IV).  The legal framework for public/private 
partnerships consists of building-operation-transfer  ("BOT") contracts.  The Code and the FEE regime 
each contain their own provisions on incentives available to investors, guarantees offered concerning transfer of capital and earnings, application of the WAEMU exchange rules and settlement of Senegal WT/TPR/S/223/SEN 
 Page 161 
 
 
  disputes.  They all provide for fair advance comp ensation in cases of expropriation or nationalization 
in the public interest. 
33. Any investor may enter any sector of activity, except for those that are exclusive either by 
reason of a state monopoly (basic postal services, electricity transport and distribution) or by reason of 
a concession (for example, water, railways, port and airport services).  Obtaining a licence from a 
regulating authority in the sector may be made a precondition of establishment (for example, in telecommunications networks).  However, approval under an incentive scheme is granted only in the 
case of projects meeting specified criteria (Section (ii)  below).  There is no limit on participation by 
foreigners in the capital of enterprises established in Senegal, and they may settle anywhere on the 
national territory. 
34. Senegal observes the principle of equal treatme nt between foreign and national investors.  
When it comes to settling disputes with the State, a foreign applicant has various options in addition 
to the Senegalese courts, such as recourse to the Inte rnational Center for the Settlement of Investment 
Disputes (ICSID)
35, to an arbitral tribunal to be established under the agreement or treaty on 
protection of investments conclude d between Senegal and the state of  which the person in question is 
a national, or to an arbitration procedure c hosen by common agreement between the parties.36  
Senegal has concluded bila teral agreements and treaties on inv estment currently in force with:  
Switzerland (1964), Germany (1966), Sweden (1968 ), Romania (1984), the United Kingdom (1984), 
the Republic of Korea (1990), the United States of America (1990) and Italy (2008).  It has concluded 
other reciprocal investment promotion and prot ection agreements (Spain, Malaysia, Mauritius, 
France, Qatar, Egypt, India, Argentina and South Afri ca) which are in course of ratification.  Bilateral 
tax conventions have been concl uded with France, Belgium, Italy, Qatar and Tunisia.  These 
conventions are designed to avoid double taxation an d establish mutual assistance rules with regard to 
income tax, inheritance tax, registration fees, stamp duty etc. 
(ii) Investment Code37 and free export enterprise (FEE) status38 
35. Senegal's Investment Code covers two categor ies of investment:  investment by SMEs 
(three-five employees) in priority sectors39 for a minimum amount of CFAF 15 million;  investment 
by enterprises in eligible activities40 for a minimum amount of CFAF 100 million.  The main 
innovation introduced by the revised 2004 Code was th e simplification of the regimes available and 
                                                      
35 The ICSID dealt with the case of the "Société ouest-africaine des bétons industriels v.  Sénégal", 
No. ARB/82/1, and in Decem ber 2008 another case was listed concer ning "Millicom International Operations 
B.V. and Sentel GSM v.  Sénégal", No. ARB/08/20, concerning a dispute about the GSM telecommunications 
licence held by Sentel (Chapter IV(4)(iii)). 
36 The Dakar Chamber of Commerce, Industry and Agriculture houses the Dakar Arbitration, 
Mediation and Conciliation Centre (CAMC). 
37 Law no. 2004-06 of 6 February 2004 and its implementing decree no. 2004-627 of 7 May 2004. 
38 Law no. 95-34 of 29 December 1995, supplemented  by Decrees No 96-869 of 15 October 1996 and 
No 2004-1314, et Law No. 2004-11 of 6 February 2004.  Senegal notified the WTO of this subsidy programme 
in 1997 (WTO Documents G/SCM/N/3/SEN of 27 January 1997 and G/SCM/N/3/SEN/Suppl.1 of 
21 November 1997). 
39 These are:  agriculture, fishing, livestock raisin g, processing and packaging of local products of 
plant, animal or fish origin, and the agro-food industry;  social sectors (health, educatio n-training);  and services 
(assembly, maintenance of industrial equipment and teleservices). 
40 Manufacturing activities:  extraction or processi ng of minerals;  tourism, tourist facilities and 
industries, other hotel-related activities;  cultural indu stries;  port, airport and railway infrastructures;  
construction of commercial complexes, industrial comp lexes, tourist areas, cyberv illages and craft centres. WT/TPR/S/223/SEN Trade Policy Review 
Page 162 
 
 
  the extension of the sectors covered to incl ude telecommunications and commercial property.41  Two 
tax regimes are provided for:  either for the creati on of a new enterprise, or for the extension of an 
existing activity (an increase of at least 25 per cent in  production capacity or in the value of the assets 
immobilized, with an investment of at least 100 million).  The main customs advantages accruing to 
projects approved under the Code are exemption fro m customs duty on importation of the equipment 
and materials needed to create a production unit, provid ed that they are not available in Senegal, and 
suspension of VAT during the investment implementa tion phase, which must be three years or less. 
36. The free export enterprise regime has also evol ved since 2003, in particular as regards the 
extension of sectoral cover to telecommunications  services and removal of the requirement of 
establishment in a specific geographical area.42  The two main criteria for admission to free export 
enterprise status are that the enterprise must engage in an eligible activity43 and that its export 
potential must be at least 80 per cent of its turnove r (the remaining 20 per cent being marketable on 
the national market as consumer imports).  The ma in advantages offered to free export enterprises are 
exemption from duties and taxes on the import of equipment and materials needed to set up a 
production unit, and on any inputs, as well as a reduc tion in corporation tax to 15 per cent instead of 
the standard 25 per cent.  FEE status is valid for 25 y ears and may be renewed.  It should be noted that 
it is planned to allow exports by FEEs to other WA EMU countries to enjoy Community origin status 
on condition that the duties and taxes on imported inputs used in manufacturing the product are paid 
(Chapter III(3)(v));  approval must be obtained (Cha pter III(3)(i)).  Table II.3 presents an overview of 
the incentives offered to investor s under these different regimes. 
                                                      
41 The revision of the Code provided an opportunity to remove one trade-related investment measure:  
under the former Code.  One condition of the privileged regime for upgrading local resources through processing in Senegal was that 65 per cent (in value terms) of intermediate consumption should be of 
Senegalese origin or that the cost of the imported products should represent less than 35 per cent of the total cost 
of the products obtained after processing in Senegal. 
42 The Dakar Industrial Free Trade Zone is not acceptin g any new enterprises and its statute will expire 
in 2016 (Law No. 74-06 of 22 April 1974, amended by Law No. 79-21 of 24 January 1979).  The "free points" 
regime (Law No. 91-30 of 12 April 1991) is limited to the four enterprises having this status.  Enterprises enjoying this status may switch to the FEE regime.  The Special Integrated Economic Zone (SIEZ) for which the 
framework was set in 2007 (Law No. 2007-16 of 19 February 2007) is at the stage of site preparation by its 
promoter, Jebel Ali Free Zone Authority (JAFZA):  part of it will be designated as situated outside the national 
customs territory and securitized. 
43 Agriculture (in the broad sense, including horticulture, forestry, livestock raising, fishing and 
aquaculture), industry and teleservices. Senegal WT/TPR/S/223/SEN 
 Page 163 
 
 
  Table II.3 
Overview of the Investment Code and free export enterprise status, July 2009 
Eligibility Benefits 
Investment Code 
CFAF 15 million ≤ Investment < CFAF 100 million: 
Agriculture, fishing, lives tock raising, storage, 
packaging and processing of local products of plant, 
animal or fish origin, agro-food industry;  social sector (health, education-training);  and services 
(assembly, maintenance of industrial equipment and 
teleservices) Investment CFAF ≥ 100 million: 
Manufacturing activities;  ex traction or processing of 
minerals;  tourism, tourist facilities and industries, other hotel-related activities;  cultural industries;  
port, airport and railway infrastructures;  construction 
of commercial complexes, industrial complexes, tourist areas, cybervilla ges and craft centres   New enterprise  
Customs exemption (three years) on import of equipment and materials which 
are neither produced nor manufactured in  Senegal and which are specifically 
intended for production or use in the framework of the approved programme 
Suspension of VAT (three years) pa yable on entry or charged by local 
suppliers 
Reduction of 30% of taxable profit for fi ve years and up to 40% for approved 
investment 
Exemption from the standing contribu tion paid by employers (CFCE) for 
five/eight years if at least 200 jobs are cr eated or if 90% of the jobs are created 
outside the Dakar region 
Possibility of concluding fixed-te rm contracts for five years 
 Extension 
• Customs exemptions (three years) 
• Suspension of VAT (three years) 
• 25% reduction of taxable profit for five  years and up to 40% of approved 
investments 
• Exemption from CFCE for five/eight y ears if at least 200 jobs are created 
or if 90% of the jobs are created outside the Dakar region 
• Possibility of concluding fixed-te rm contracts for five years 
Free export enterprise statusa  
- New or existing enterprise 
- Agriculture in the broad sense, industry and 
teleservices 
- Export at least 80% of turnover • Unrestricted transfer of funds necessary for the investment, and for 
commercial and financial operations, to  countries outside the franc zone 
• Unrestricted transfer of wages for foreign employees 
• Unrestricted transfer of dividends for foreign shareholders 
• Unrestricted staff recruitment 
• Exemption from income tax on securities levied by the enterprise on 
dividends distributed 
• Exemption from any tax based on wa ges paid by the enterprises and 
borne by the latter, in particular the CFCE 
• Exemption from all registration fees a nd stamp duties, in particular those 
charged for the establishment and amendment of companies' articles of 
agreement 
• Exemption from the business licence f ee, property tax on developed land, 
property tax on undeveloped land, and the licence fee 
• Taxation at 15% (instead of 25%) 
• Exemption from customs duties and cu stoms stamps on vehicles to be 
used in connection with production 
• Duty-free export or import of capital goods, equipment, raw materials, 
finished and semi-finished products 
• Local purchases free of VAT 
a Status granted for 25 years. 
Source : Law No. 2004-06 of 6 February 2004 (Investment Code );  and Law No. 95-34 of 29 December 1995 (Free export 
enterprise regime). WT/TPR/S/223/SEN Trade Policy Review 
Page 164 
 
 
  37. The National Agency for the Promotion of Investment and Major Public Works (APIX SA)44 
is responsible for receiving investors, handling ap plications for approval under the Code or for FEE 
status, examining them and monitoring projects.  It  has offices in Dakar, Saint-Louis and Ziguinchor.  
The administrative procedures applicable to invest ment have been simplifie d and streamlined since 
200545, and are in the hands of the Administrative Procedures Facilitation Centre (APFC), which was 
set up inside APIX in July 2006.  According to th e authorities, investors' applications are processed 
within a maximum time of 45 calendar days.  Appr oval is notified by letter from the Minister of 
Finance, after the APIX approval committee has given a favourable opinion.  The APFC also houses the Enterprise Creation Support Office (BCE), a cost -free assistance service for investors, having the 
documents required for completing the enterprise crea tion formalities within 48 hours;  such services 
are also available at the Chamber of Commerce, but are charged for.  The APIX also promotes 
projects identified for the five growth-inducing clus ters (Section 2 above) and of the "major works".
46  
Furthermore, APIX provides the secretariat for the process of establishing a world-class business 
environment piloted by the PCI, and for the implemen tation of the related reforms that fall with its 
sphere of competence (Section 2). 
38. Investment projects approved under the Code  or for FEE status between 2003 and 2008 
totalled CFAF 4,059 billion.  All eligible sectors of  activity are concerned;  Senegalese enterprises are 
the first to benefit from the scheme, and represented up to 79 per cent of approved investments in 2006.  The other principal sources of investment are various (Malaysia, Italy, Sweden, United States, 
Kuwait, Virgin Islands, Spai n, Germany and Mauritius). 
(5) T
RADE -RELATED TECHNICAL ASSISTANCE  
39. Senegal enjoys the support of the interna tional community in implementing its Poverty 
Reduction Strategy Paper (PRSP II), adopted in Oc tober 2006 for the period 20 06-2010 (Chapters I(2) 
and II(2)).  In this connection, it is hoping to obta in trade-related technical assistance so as to be better 
able to participate in the multilateral trading system  and take full advantage of it for its own economic 
development. 
40. Since its second review in 2003, Senegal has benefited from numerous activities carried out 
by the WTO and other international organizati ons such as UNCTAD, ITC, UNDP, the World Bank 
and the IMF to increase its international trade.  Senegal participates in the Integrated Framework47 and 
has taken part in the Joint Integrated  Technical Assistance Programme (JITAP)48 and joint initiatives 
of the WTO and partner international organizations .  In addition, senior Senegalese representatives 
have taken part in many WTO activities at both subregional and national level during the period 
covered, and further activities have been scheduled .  The reference centre set up under the JITAP on 
Ministry of Trade premises is operational. 
41. In order to be more active within the multilate ral trading system, Senegal continues to need 
trade-related technical assistance from the WTO, par ticularly in the following fields:  implementation 
of trade-related agreements;  participation in regul ar WTO activities;  strengthening of its capacity to 
                                                      
44 Law No. 2007-33 of 31 December 2007. 
45 Law No. 2005-26 of 26 August 2005. 
46 The "major works" are the new international airport at Ndiass, 40 km from Dakar, the toll motorway 
between Dakar and Thiès (60 km), the standard-gauge railway, the West African business centre on the site of 
the present airport, the future port at Dakar, the mineral port at Bargny, and the new town 120 km to the north-east of Dakar. 
47 Online information on the Integrated Framework.  Viewed at:  http://www.integratedframework.org 
48 Online information on the JITAP.  Viewed at:  http://www.jitap.org Senegal WT/TPR/S/223/SEN 
 Page 165 
 
 
  participate in the Doha Round;  definition of trade po licy;  supply-side constrai nts;  and integration of 
trade and development policies. 
(i) Implementation of agreements, shaping and formulation of policies 
42. Since its second TPR in 2003 Senegal has made some progress in applying WTO rules, 
especially in connection with the Agreement on Trade-Related Aspects of Intellectual Property 
Rights (TRIPS).  Customs officials and economic operators nevertheless continue to encounter difficulties over certain points of  the agreement, and technical assistance with its popularization is 
requested.  Other implementation problems of concer n to Senegal centre on the application of the 
WTO customs valuation rules, the waiver on elimination of minimum values in place since 2001 
having expired in June 2009.  The capacity of the Se negalese customs needs strengthening in order to 
adapt them to the new regime. 
43. Sanitary and phytosanitary measures (SPS) and technical barriers to trade (TBT) are also 
subjects of concern, in spite of the progress achie ved by Senegal since 2003 in standardization and 
technical regulations.  Similarly, Senegal is determined to strengthe n its capacity to comply with the 
SPS and TBT measures applied by its trading partners, in particular the rules affecting its exports of 
agricultural products, mainly plants, fresh fruit and ve getables, fisheries products  and other foodstuffs.  
In every field, notifications con tinue to pose problems.  Generally  speaking, apart from the measures 
already taken in 2008 to reduce customs cleara nce times substantially, full application of the 
WTO rules, with the requisite notifications, would c ontribute to bringing about an international-class 
business environment. 
44. Senegal also needs technical assistance in order to improve its capacity to participate in the 
Doha Round.  Many of its priorities in the negotiatio ns are also those of the LDCs, in particular the 
abolition of subsidies to key export products such  as sugar and cotton, and its concerns about food 
security.  In this connection, outreach activities ar e needed for the private sector, academics, members 
of parliament and the media, explaining the adva ntages of the multilateral trading system and the 
implications of the negotiations, so as to make them more aware of the ensuing benefits and 
obligations. 
(ii) Supply-side constraints 
45. Supply-side constraints are among the main limiting factors on the growth of trade in goods 
and services in Senegal.  The authorities are paying close attention to the development of multi-modal 
transport infrastructures, by rehabilitating ports, road s and railways, and to co nnecting networks with 
the main trading partners for which Senegalese po rts are vital entry points.  Technical assistance 
would help it to pursue these efforts. 
46. Senegal wishes to boost its agricultural pr oduction through the adoption of the Major 
Agricultural Offensive for Food S ecurity (GOANA) (Chapter IV(2)(i)).  However, the only products 
of animal origin which meet the standards of deve loped markets are fisheries products;  in order to 
diversify exports, Senegalese standards and their management systems need to be upgraded, in 
conjunction with the efforts being made to this end at regional level.  Technical assistance will 
continue to play a crucial role in diversification of the agricultural products exported by Senegal to the 
developed countries. 
47. Senegalese enterprises, including those in the free industrial export zones, are encountering 
difficulties over access to credit and inputs, especially electricity and water, and problems in relation 
to governance.  Despite the available fiscal and customs incentive schemes,  their competitiveness WT/TPR/S/223/SEN Trade Policy Review 
Page 166 
 
 
  requires strengthening.  The fact is that these schemes reduce state revenues without tackling the 
structural problems which restrict supply.  There does not appear to be sufficient funding of economic activities by the banking system to sustain, in particular, small and medium-sized enterprises 
envisaging long-term (risk) investments.  Among other things, a better transport and energy 
(especially electricity) supply is also desirable. 
(iii) Integration of trade and development policies 
48. In Senegal, as in other countries at the same stage of development, the coordination of trade 
policy measures on the one hand, and then their integration into the various national economic strategies, are still limited.  For example, trade measures are taken to protect certain local activities 
(e.g. a ban on importing poultry and poultry products , but also the longstanding protection of local 
agro-food industries) without any specific cost/benefit analysis of them, particularly in relation to 
reducing poverty.  In addition to the results of th e Integrated Framework and the JITAP, the lessons 
learnt from Senegal's third TPR could enable the country to integrate its trade, development and 
poverty reduction policies better.  Technical assistan ce could help Senegal achieve such integration 
more effectively. Senegal WT/TPR/S/223/SEN 
 Page 167 
 
 
  III. TRADE POLICIES AND PRACTICES BY MEASURE 
(1) INTRODUCTION  
49. Under WAEMU and, to a certain extent, ECOWAS, Senegal has made progress in 
liberalizing its trade regime since its second TPR  in 2003.  Duties and taxes on products not 
originating in WAEMU or ECOWAS consist of  the WAEMU's Common External Tariff (CET);  
other Community duties and taxes (statistical char ge (RS), Community Solidarity Levy (PCS), 
ECOWAS Community Levy (PCC));  the special import tax (TCI) on wheat flour, tomato concentrate, condensed milk, fruit juice and suga r;  and surcharges on oni ons, bananas, millet, 
potatoes and cigarettes.  Until the end of June 2009,  when the WTO waiver expired, duties and taxes 
on certain finished goods (including some basic co mmodities) were still based on a minimum value.  
At the customs frontier, Senegal applies value-a dded tax (VAT) of 18 per cent, and some goods such 
as cigarettes, alcoholic beverages and edible fats, ar e also subject to excise duty;  special taxes apply 
to petroleum products, on the basis of national treatment. 
50. Senegal still applies its Programme de vérification des importations - PVI (Import 
Verification Programme).  Physical inspection in the country of shipment, however, now only affects 
10 per cent of operations, compared to 100 per cent when the programme began in 1991, because the 
Senegalese Customs are now better equipped for this  purpose (with scanners and efficient computer 
tools).  The introduction of a Système informatisé d'analyse du risque - SIAR (Automated Risk 
Analysis System) has enabled trade facilitation m easures to be implemented for customs operations 
that involve little or no risk.  Securing revenue at  the customs frontier remains a major objective of 
customs controls and the Customs are still an important source of government revenue. 
51. There has been considerable progress in standard ization, particularly following the adoption 
of a large number of standards, including 23 tec hnical regulations.  Nevertheless, these have not all 
been notified to the WTO.  Some technical re gulations concern the im plementation of CODEX 
standards (for example, for edible oils), while othe rs relate to local agro-industrial production methods 
such as that for tomato concentrate.  The ban on imports of live poultry of any species and their 
by-products, imposed in November 2007 with the d eclared aim of combating avian influenza, still 
applies and affects all origins, including those decl ared free of the disease by the World Organisation 
for Animal Health (OIE).  Some measures (special suspension of customs duty on rice, a price freeze for petroleum products and electricity) were take n (on a one-off basis) during the period 2006-2008 in 
order to offset the higher living costs caused by th e sharp rise in the price of cereals and oil on 
international markets.  Some prices are still fixe d for social reasons (hydrocarbons, pharmaceuticals, 
hospital care), and others must be approved (rice, br ead, water, electricity, public transport).  The 
Agence de régulation des marchés  - ARM (Market Regulation Board) has introduced a calendar that 
restricts imports of perishable foodstuffs produced in Senegal (potatoes, rice, tomatoes, onions, etc.), during the harvest period so as to facilitate sale of the domestic crop. 
52. In 2008, Senegal introduced a new framework for government procurement and since 2007 
has undertaken not to use direct negotiation for more than 20 per cent of the total annual value of government procurement, an objective that was achieved for the year ending September 2008.  In 2008, Senegal also adopted a new framework to protect  copyright and related rights in order to bring 
its domestic legislation into line with the provisions  of the African Intellectual Property Organization 
(OAPI) and the TRIPS Agreement.  Anti-counterfeiti ng and anti-piracy measures have become much 
more effective since a special squad started to operate in 2007. WT/TPR/S/223/SEN Trade Policy Review 
Page 168 
 
 
  (2) MEASURES DIRECTLY AFFECTING IMPORTS  
(i) Registration 
53. For natural or legal persons wishing to import or  export goods into or from Senegal (including 
approved customs agents or licensed customs brokers (Section (ii)), the registration requirements have 
not changed since Senegal's second TPR in 2003.  They must hold an importer/exporter permit49, 
issued by the Minister responsible for trade.  A pplications for importer/expor ter permits must include 
the following:  a certified copy of the trader's permit50;  a certified photocopy of registration with the 
Centre national d'identification d es entreprises et associations  - NINEA (National Centre for the 
Identification of Enterprises and Associations);  a certified photocopy of the identity document;  a 
receipt for payment of CFAF 10,000 to the Conseil sénégalais  des chargeurs  - COSEC (Senegalese 
Loaders' Council);  and an identity photo for natural persons.51  Applications for this permit may be 
made to the Centre des formalités d'entreprise  - CFE (Business Formalities Centre) of the CCIA at a 
total cost of CFAF 41,500.52  The requirements are the same for Senegalese or foreign natural or legal 
persons.  In addition, all importers  of alcohol or alcoholic liquids must be approved by means of a 
decision by the Minister responsible for finance.  Only pharmacists approved by the Ministry of 
Health or the Pharmacie nationale d'approvisionnement  - PNA (National Supply Pharmacy) may 
import medicines.  Importers/exporters of pesticides must be in possession of an authorization issued 
by the Department of the Environment;  importe rs/exporters of petroleum products must obtain 
approval from the Ministry of Energy;  for meat, a pproval is given by the Ministry of Agriculture;  
importers/exporters of arms must obtain authoriza tion from the Ministry of the Interior, and for 
transceivers approval is given by the Autorité de régulation des télécommunications 
(Telecommunications Regulatory Authority). 
                                                      
49 Article No. 78, Customs Code (1987). 
50 Applications for trader's permits must include the following:  a certified photocopy of the entry in the 
Commercial Register;  a certified photocopy of the nationa l identity card or passport and an identity photo of the 
person concerned.  The total cost  amounts to CFAF 15,500, broken dow n as follows:  CFAF 2,000 for the 
revenue stamp (for the Treasury);  CFAF 3,500 for admini strative fees;  CFAF 5,000 fo r the permit's preparation 
by Data Quartz;  and CFAF 5,000 for the contribution to the costs of the Chambre de Commerce, d'Industrie, et 
d'Agriculture de Dakar - CCIAD (Dakar Chamber of Commer ce, Industry an d Agriculture). 
Applications for listing in the Commercial Register must include the following:  a certificate of 
residence, an extract from the police record in Senega l;  and a certified photocopy of the national identity card 
(marriage certificate, where applicable).  The total cost amounts to CFAF 32,000, broken down as follows:  CFAF 25,000 for registration fees (clerk of the court);  CFAF 2,000 for the revenue stamp (for the Treasury);  
and CFAF 5,000 for the contribution to the costs of the CCIAD.  For foreigners:  police records from the 
country of origin as well as Senegal, a copy of the fo reign identity card or the consular card and national identity 
card. 
51 Information on line from Investir en Zone Franc , "Démarches et procédures ".  Viewed at:  
http://www.izf.net/pages/seneg al/5474/ [23 February 2009]. 
52 The cost of formalities with the Chamber of Commerce is CFAF 31,500, broken down as follows:  
CFAF 3,500 for administrative fees;  CFAF 8,000 paid to  Data Quartz for preparation of the importer/exporter 
permit;  CFAF 10,000 for the revenue stamp;  and CFAF  10,000 for the contribution to the costs of the CCIA. Senegal WT/TPR/S/223/SEN 
 Page 169 
 
 
  (ii) Customs procedures53 
54. Senegal continues to appl y its Customs Code (1987)54, which determines the customs rules 
and procedures and also deals with the settlement of  disputes.  The Code is supplemented by orders 
and implementing decrees which take into account  the Community customs provisions (Regulation 
No. 09/2001/CM/UEMOA of 20 November 2001).  There is, however, no single document containing 
both the Code and all its implementing texts.  Accord ing to the Senegalese Customs, all international 
trade transactions are placed in one of the following f our categories:  release for consumption ("C");  
export ("E");  suspensive regimes ("S");  and re-export ("R").  These four categories contain 25 codes;  in all, together with the tax regimes (Chapter II(4)), there are over 100 possible customs regimes.  
According to the WAEMU exchange regulations
55, all imports of goods from a country outside the 
Franc Zone must be domiciled with an approved in termediary bank, with the exception of imports not 
exceeding CFAF 5 million (joint report, Chapter I(1)). 
55. Since 1991, there has been a PVI56, for which COTECNA has been responsible since 
1 October 2001, and the contract wa s recently renewed on 27 February 2008.57  The State pays 
COTECNA's fees.58  For the purposes of the PVI, since 1 October 2001, Senegal has required a 
Déclaration préalable d'importation - DPI (Prior Import Declaration) for all customs transactions in 
the C and S categories with an f.o.b. value of CFAF 1 million or more;  the DPI form can be obtained free of charge from COTECNA, which is responsible for registering it.  Imports amounting to at least 
CFAF 3 million are subject to the PVI;  some tariff headings are exempt
59, as are goods exempt under 
special tax regimes, namely grants and aid for the State and non-governmental organizations, special 
duty-free goods, goods that enter subject to conditions, removals, a nd exemptions under the 
Investment Code.  COTECNA's task consists of verifying the quantity, the price and the tariff 
heading, as indicated in the DPI;  the competent na tional department is res ponsible for verifying the 
quality of the goods.  After the goods have been  inspected, COTECNA issues a clean report of 
findings, which the importer attaches to the custom s declaration;  a discrepancy report makes the 
customs declaration inadmissible.  For the mome nt, Senegal has no plans to abolish the PVI;  
nevertheless, COTECNA's physical pre-shipment in spection involves only 10 per cent of transactions, 
                                                      
53 The main documents consulted for this section are as follows:  United Nations (2005);  COTECNA, 
"Senegal Datasheet".  Viewed at:  http://www .cotecna.com/COM/Images/Senegal_datasheet.pdf 
[27 February 2009];  Centre international pour le commerce extérieur du Sénégal  - CICES (International Centre 
for Senegal's Foreign Trade), "Informati ons administratives".  Viewed at:  
http://cicesfidak.com/doc2008/Fr-infos_administratives.p df and http://www.gouv.sn/ guide/import_export.html 
[23 February 2009];  Government of Senegal (CICES), "Comment importer/exporter au Sénégal".  Viewed at:  
http://www.gouv.sn/guide/import_ export.html [23 February 2009];  and Ministry of the Economy and Finance (2002). 
54 Law No. 87-47 of 28 December 1987.  View ed at:  http://www.douanes.sn/codedouanes.pdf 
[23 February 2009]. 
55 Regulation No. 09/98/CM/U EMOA of 20 December 1998. 
56 Decree No. 91-1221 of 14 November 1991, notified to the WTO (WTO document G/PSI/N/1/Add.4 
of 9 October 1996). 
57 Sud Quotidien , "COTECNA garde le contrôle", 28 April 2008.  Viewed at:  http://www.sudonline.sn/ 
spip.php?article10684 [28 February 2009]. 
58 In 2007, COTECNA's fees amounted to CFAF 6. 1 billion (Ministry of the Economy and Finance, 
Directorate-General of Customs, "Rapport d'activité de la Direction générale des douanes", for 2007). 
59 HS Chapters:  01, 02 (except for 02.07 (frozen goods)), 03, 04.07.00.00.10;  05, 06, 07, 08, 09 
(except for 09.02), 10, 11 (except for 11.01), 12, 13, 14, 15 (except for 15.07, 15.11.90, 15.14.90, 15.15, 15.17), 17 (except for 17.04), 18 (except for 18.05, 18.06), 19 (except for 19.02, 19.05), 23, 25, 26, 27, 28, 29, 30, 31, 
36, 37.06, 38 (except for 38.14, 38.19), 40 (except for 40.06 to 40.13, 40.16, 40.17), 41, 43, 45, 46, 47, 49, 65, 
66, 86, 87 (except for 87.06 to 87.08 and 87.14), 88, 89, 90.18 to 90.27, 93 and 97. WT/TPR/S/223/SEN Trade Policy Review 
Page 170 
 
 
  a much smaller number than the 100 per cent when th e PVI was introduced in 1991.  This reduction is 
due to the inspection services at destination pr ovided by COTECNA to the Senegalese Customs, 
which now has scanners and the SIAR and can monitor customs transit electronically. 
56. Senegal still encounters difficulties in implementing the WTO Customs Valuation 
Agreement.  It requested - and was authorized - to continue applying minimum values for a limited 
list of identified products until 30 June 2005, original ly extended until 30 June 200760, and 
subsequently until 30 June 2009 (Chapter III(2)(ii)).61  Since July 2006, Senegal has reduced the 
product coverage of  this waiver.62  According to the latest Service Note from the Senegalese Customs, 
minimum values apply to the following products:  chewing gum;  confectionery;  edible pasta;  
biscuits;  waffles and wafers;  dry biscuits;  alcoholic  beverages;  matches;  paper handkerchiefs;  
toilet paper;  exercise books;  household articles in aluminium, iron or steel;  woven sacks and 
sheathes of polypropylene;  ordinary bicycles;  m opeds;  and electric batteries.  According to the 
authorities, the choice of the products to be made subject to minimum values and determination of the 
values themselves are the result of collaboration be tween the Government (Ministries of Finance, 
Trade and Industry) and the private sector represen ted by the leading employers' organizations, and 
their continued existence is justified by the unfai r trade practices which the domestic industry has to 
face.63  In July 2009, the authorities were still c onsidering the options available for the period 
following expiry of the waiver on 30 June 2009, because the protection measures that should have taken over, such as the fifth ECOWAS CET band, the WAEMU safeguard measures, and the ECOWAS CET protection mechanism, had not yet been  finalized.  It should be noted that the person 
in possession of the products concerned may be request ed to justify their presence in national customs 
territory (Section (iv)). 
57. A customs declaration is mandatory for all imported goods even if they are exempt from 
duties and taxes.  The detailed declaration is draw n up in writing, electronically or orally;  for 
transactions exceeding CFAF 200,000, only licensed customs brokers
64 or importers who have a 
clearance credit are authorized to make this declar ation, which was already the case at the time of 
Senegal's first TPR in 1994.65  The detailed declaration must be accompanied by:  the original 
commercial invoice;  the bill of lading;  a "Form A" certificate for products originating from the 
European Union or a certificate of origin for other countries;  the clean report of findings issued by COTECNA;  the DPI;  the detailed list;  and any ot her document required by the customs regulations 
(for example, a phytosanitary or sanitary certificate for products of plant or animal origin, 
respectively).  The time required to assemble all th e documents required for the customs clearance of 
goods has been reduced as a result of the introductio n of the ORBUS system, which links users to the 
administrative offices that issue them electronically.  Hard copies of documents are, however, still required for the filing of a customs declaration and the ORBUS system is seen as the first step 
                                                     
 
60 Senegal's original request for a waiver is contained in WTO document G/C/W/390 of 26 June 2002.  
The General Council's decisions in this respect are contained in WTO documents WT/L/571 of 17 May 2004 
and WT/L/655 of 28 July 2006. 
61 WTO document WT/L/735 of 6 August 2008. 
62 In comparison with the Annex to WTO document WT/L/571 of 17 May 2004, which granted the first 
waiver to Senegal, and WTO document WT/L/655 of 28 July 2006, which granted its first extension, the 
products removed from the scope of reference values are:  alcoholic beverages (beer (2203), wine (220410, 220420, 220430), vermouth (220510, 220590), other (2206), spirits and liqueurs (220820, 220830, 220840)), 
matches (360500), and knitted or crocheted fabrics of  cotton of yarns of different colours (600533). 
63 WTO document G/VAL/W/159 of 26 January 2007. 
64 Decree No. 85-863 of 9 August 1985.  Permanent security of CFAF 60 million must be deposited in 
order to act as a licensed customs broker.  Th e profession is also open to foreigners. 
65 Articles 71 to 77 of the Customs Code (1987).  See also Article 80 of the WAEMU Customs Code. Senegal WT/TPR/S/223/SEN 
 Page 171 
 
 
  towards the elimination of hard copies of the n ecessary documents.  In addition, imports entering by 
sea must be accompanied by a cargo tracking note (BSC ) for each bill of lading, a requirement since 
1 November 2008.66 
58. The computerized clearance system, called the Gestion automatisée des informations 
douanières et des échanges  - GAINDE (Computerized processing of customs and trade information), 
in operation since early 1990, is available in the 23  customs clearance offices in Senegal;  this system 
is specific to Senegal, which does not use th e ASYCUDA developed by UNCTAD.  ORBUS and 
GAINDE are not inter-linked.  Extending computeriza tion to all customs offices in Senegal has been 
one of the Senegalese Customs' major achieve ments since the 2003 TPR.  Businesses in Dakar's 
industrial free zone register their declarations in a special office situated w ithin the zone itself.  
Depending on the nature of the goods to be im ported, each declaration goes through one of the 
channels determined by the SIAR as follows:  blue, for transactions that involve no risk or are exempt 
from the PVI, in which case the goods are verified a nd automatically released;  the green channel, for 
transactions involving a low level of risk, or not targeted by Customs, where inspection of the documents for the goods suffices;  the yellow chan nel, for fragile, dangerous or heavy goods and 
goods where there is a risk of fraud and in this case the documents are inspected and on-the-spot visits 
are required;  the orange channel, for products w ith a medium-level risk of fraud, for which the 
documents are inspected and the goods put through a scanner;  and the red channel, for products for 
which there is a high risk of fraud, and targeted products, in which case the documents are verified 
and Customs also carries out a physical inspection.   The release note, issued upon submission of the 
receipt from the Treasury certifying payment of the requisite duties and taxes, ends the inspection 
procedure, which is then followed by the custom s formalities.  The average time taken to clear a 
container in the computerized offices is 18 days according to World Bank indicators in Doing 
Business  2009 ;  all the reforms made have allowed Senegal to move up 79 places since the 2008 
ranking, and it is now 60
th out of 181 countries. 
59. The streamlined procedures used in the Da kar-Port offices involve the following:  
Autorisation provisoire d'enlèvement  - APE (provisional clearance authorization), which is for 
perishable goods67;  Autorisation provisoire de débarquement et d'enlèvement  - APDE (provisional 
unloading and clearance authorization), a variant of the APE but intended for exports;  Déclaration 
d'enlèvement spéciale  - DES (special clearance declaration), which is for perishable goods or parts 
urgently needed68;  and Déclaration d'enlèvement provisoire  - DEP (provisional clearance 
declaration), for certain goods of a non-commercial na ture and of insignificant weight and value (for 
example, samples) and not subject to a regulariza tion declaration.  Another procedure consists of 
issuing the clearance note automatically (BAE) after a certain time (48 hours). 
                                                      
66 Interministerial Order No. 04350 of 26 May 20 08.  The COSEC (http://www.cosec.manobi.sn/) has 
determined a scale of fees for the BSC.  For vehicles :  CFAF 10,000/20,000 for vehicles of less/more than 
five tonnes coming from Africa;  €15/30 for those of less/more than five tonnes coming from Europe, and 
US$20/40 for those of less/more than five tonnes from any other origin.  For containers:  CFAF 10,000/20,000 
for 20/40 containers from Africa, €15/30 for 20/40 containers from Europe, and US$20/40 for those from any other origin.  For goods in bulk (except for rice) and conventional goods, the BSC is invoiced at 
CFAF 32,500/€50/US$65 per 300 tonnes or cubic metre coming from Africa/Europe/or any other origin, 
respectively. 
67 This authorization allows a company to take deliver y of the goods within the port.  Parts needed for 
repairs may also be eligible for this streamlined procedure.  Within 15 days of the actual date of release of the 
goods, the procedure must be regularized. 
68 It is in the form of an advance electronic declar ation.  The consignee must regularize the procedure 
within 15 days by submitting a detailed declaration and paying the duties and taxes, unless he submits an 
exemption authorization. WT/TPR/S/223/SEN Trade Policy Review 
Page 172 
 
 
  60. If there is any dispute concerning decisions by the Customs Administration regarding the 
tariff heading, the origin or the value of the goods declared, the user may lodge an appeal with the 
Director-General of Customs without incurring any penalty.  If he does not agree with the latter's 
decision, he may ask the president of the comm ission responsible for settling customs disputes to 
make a ruling. 
(iii) Customs levies69 
61. Senegal applies the WAEMU's CET, as well as  other Community duties and taxes (RS, PCS, 
PCC), and the special import tax (TCI) (joint report,  Chapter III(2)(i)(b)).  VAT of 18 per cent is also 
imposed on imports at the customs frontier.  Some products, for example, tobacco and tobacco 
products, alcoholic beverages, ed ible fats, and petroleum products , are also subject to taxes 
comparable to excise duty.  In addition, other duti es and taxes still apply at the customs frontier to 
many products, just as they did at the time of  Senegal's first and second TPRs.  In 2008, customs 
duties levied on imports amounted to CFAF 420.6 billion (Table III.1), an increase of 45 per cent in comparison with 2003.  This figure was essentially composed of VAT (56 per cent) and customs duty (29 per cent). 
Table III.1 
Customs revenue by heading, 2003-2008 
(CFAF million) 
 2003 2004 2005 2006 2007 2008 
Customs duty 91,298.4 95,507.7 113,147.2 128,353.6 135,550.3 121,538.1 
Fiscal duty 11.3 2.9 0.7 .. .. .. 
Statistical charge 10,704.6 11,556.3 13,211.0 15,440.4 16,952.2 19,649.9 
Value-added tax 152,632.4 166,665.0 194,339.4 223,744.0 234,373.3 237,452.4 
Refined oil safeguards tax .. .. .. 1,917.3 114.3 104.1 
Tax on fabrics 112.4 125.1 125.1 116.9 127.9 135.0 
Interest on arrears 135.8 157.1 232.1 206.0 251.7 368.6 
COSEC levy 2,388.7 2,522.8 3,085.3 3,317.9 3,981.4 4,733.4 
Pastoral fund levy 1,509.2 1,716.8 1,890.3 1,072.7 1,326.6 1,056.5 
TPC on approved products 0.8 2.7 2.8 .. .. .. 
TPC on non-approved products 111.3 111.0 152.2 90.1 131.3 56.7 
Community Solidarity Levy 8,787.7 9,384.7 10,658.1 11,628.4 13,837.0 15,896.8 
ECOWAS Community Levy 4,326.6 4,602.0 5,219.8 5,722.7 6,821.5 7,821.1 
Special import tax 268.3 77.5 140.8 160.1 122.6 112.6 
Vehicle registration tax 1,225.7 1,572.3 2,570.1 2,627.1 3,028.8 3,260.9 
Additional tax 97.7 1,051.2 830.6 823.8 817.2 688.6 
Surcharge 2,230.3 2,449.3 2,324.0 2,837.3 4,177.9 2,513.2 
Petroleum products tax 1,825.4 239.8 .. .. .. .. 
Internal tax 6,854.7 5,620.3 6,456.2 5,661.7 9,993.1 5,163.1 
Equalization tax 6,002.9 5,252.1 6,263.2 6,462.0 2,113.1 4.2 
Customs stamp 97.6 26.7 19.9 0.1 0.3 .. 
Total 290,621.5 308,643.2 360,668.7 410,182.1 433,720.4 420,555.4 
 
.. Not available.  
Source:  Senegalese Customs. 
 
                                                      
69 Senegalese Customs online information.  Viewed at:  http://www.douanes.sn/ [23 February 2009].  
As the information does not indicate any date, it may not be the most up-to-date information. Senegal WT/TPR/S/223/SEN 
 Page 173 
 
 
  (a) Import duties and taxes 
62. In addition to the harmonized duties and ta xes applied by all members of WAEMU and 
ECOWAS, some products imported into Senegal that do not originate from WAEMU or ECOWAS 
are subject to additional taxation, without any counte rpart at the domestic level (Section (c)).  Since 
1998 (prior to the introduction of the WAEMU CET) , a surcharge has been applied at the customs 
frontier, amounting to 20 per cent on various types of petrol (suspended since 2001), onions, bananas, 
rice (suspended since April 2007)70, potatoes, and cigarettes;  10 per cent on imports of millet, 
sorghum (suspended since Sept ember 2008) and maize (corn) (suspended since April 2001).71  The 
taxable base is the customs value, as is the case for cust oms duty.  In addition, a parafiscal tax of 1 per 
cent is imposed on fabrics and is based on the c.i.f. customs value.  A levy in favour of the pastoral 
fund is imposed on imported meat (CFAF 100/kg. fo r bovine and sheep meat;  CFAF 50/kg. for pig 
meat).72  For the time being, no timetable has been set for abolishing these taxes and surcharges.  
Senegal imposes a registration tax on vehicles released for consumption (2 per cent for new motor vehicles and 5 per cent for used vehicles, which must be  less than five years old);  the taxable base is 
the c.i.f. value plus the customs duty, the RS and VAT.
73  Vehicles for public transport of passengers 
and goods operated by persons holding the requisite authorizations are subject to a flat rate tax of 
CFAF 2,000. 
63. Senegal has also introduced the TCI on some ag ro-industrial products (intended for every-day 
consumption) from countries outside WAEMU.  The TCI rate in Senegal is 10 per cent on wheat 
flour, tomato concentrate, sweetened or unsweeten ed condensed milk, and fruit juice, based on the 
trigger price authorized by the WAEMU Commission.74  The 10 per cent TCI on refined peanut, soya 
bean and rapeseed oil has been susp ended since June 2004.  In addition,  a 25 per cent tax, described in 
the relevant law as a "safeguard measure" (Secti on (viii)), was introduced on all refined oils on 
1 January 2006;  in August 2006, its scope was lim ited to palm oil, and it was then abolished on 
15 September 2008.  Sugar for household u se is subject to equalization under the TCI75, which is 
added to the amount of the duties and taxes payable.  In practice, the effect of the TCI on sugar is to 
align the Senegalese market price for sugar w ith guaranteed prices on the spot markets and the 
markets of the United States of America and the European Union, the latter being high-income 
countries, whereas the average income in Senegal (whi ch is an LDC) is much lower, thus penalizing 
consumers.  Sugar used as an input (for exampl e, to manufacture finished products, beverages or 
biscuits) is exempt from the TCI if the importer has a manufacturer's certificate issued by the Minister 
responsible for industry;  such operations must bear a special mark (Section (vi ii)).  According to the 
Senegalese authorities, the TCI is derived from th e special safeguard clause in the WTO Agreement 
                                                      
70 Whole, intermediate or husked rice;  paddy rice other than for sowing. 
71 Law No. 98-35 of 17 April 1998. 
72 Decree No. 89-454 of 13 April 1989.  In principle,  imports of poultry meat are also subject to the 
pastoral fund levy, but their import has been banned since 2005 (Section (vii)). 
73 Freight is subject to a reference value. 
74 The trigger price is calculated as follows:  PD=( 0.3*CM+0.7*CPI), where PD is the trigger price;  
CM=the global price for the product;  and CPI=domestic pr oduction costs for the product.  See "Présentation de 
la Taxe Conjoncturelle à l'Importation (TCI)".  Viewed at:  www.industrie.gouv.sn/PRESENT_TAX_ 
%20CONJONCT _import.doc [3 March 2009]. 
75 As the price of sugar is guaranteed on foreign ma rkets, the trigger price is calculated as follows:  
PD=([(PGUE+PGUSA+PMS)/3]+FA), where PD=the trigger price;  PGUE=the European Union guaranteed 
price;  PGUSA=the guaranteed United St ates of America price;  PMS=the sp ot market price;  and FA=shipping 
costs.  The amount of the equalization consists of th e difference between the value determined on the basis of 
the trigger price, on the one hand, and the c.i.f. value determ ined on the basis of the spot price, on the other.  See 
"Présentation de la Taxe Conjoncturelle  à l'Importation (TCI)".  Viewed at:  
www.industrie.gouv.sn/PRESENT_TAX_%20CONJONCT_import.doc [3 March 2009]. WT/TPR/S/223/SEN Trade Policy Review 
Page 174 
 
 
  on Agriculture, although none of the WAEMU member  countries made such a reservation during the 
Uruguay Round negotiations;  there is no plan to abolish it. 
64. Goods arriving by sea for consumption in Se negal (except for goods in transit or for 
trans-shipment) are also subject to the COSEC levy  amounting to 0.2 per cent of the c.i.f. value, 
which goes to the COSEC. 
(b) Bindings 
65. In its Schedule of Concessions XLIX, attached  to the GATT 1994, Senegal bound all its tariff 
lines at 30 per cent for the most part, with some at 15 per cent.76  As the maximum WAEMU CET is 
20 per cent, for some tariff lines, the applied ra tes exceed the bound rates (Table III.2).  Apart from 
these exceptions, the rates effectively applied are generally below the bound levels.  In its 
Schedule XLIX, Senegal bound "other duties and tax es" on imports at 150 per cent, which is well 
above the applied levels. 
Table III.2 
MFN tariff rates applied that  exceed the bound rates, 2009 
Code Description Bound rate Rate applied 
0405100000 Butter 15.0 20.0 
0405200000 Dairy spreads 15.0 20.0 
0405900090 Dairy fats other than butter, dairy sp reads and butter oil and basic fats 15.0 20.0 
2203001000 Malt beer in containers of 50 cl. or less 15.0 20.0 
2203009000 Other 15.0 20.0 
Source : WTO Secretariat estimates based on data provided by the Senegalese authorities and the WTO CTS database. 
(c) Internal taxes 
66. Senegal applies VAT at a rate of 18 per cent on goods released for consumption, irrespective 
of their origin.77  Some goods, whether imported or produced locally, are in principle exempt from 
VAT.78  The taxable base for VAT is the c.i.f. value plus all duties and taxes, including excise duty 
where applicable, with the exception of VAT itself.  Exports, including goods delivered to enterprises 
in free zones, are in principle subject to a zero rate (Section (3)(ii)). 
                                                      
76 These commitments result from the Uruguay Round, during which Senegal bound all its tariff lines 
on agricultural products at 30 per cent and for non-agricultural products at 32.3 per cent;  and also from the 
renegotiation of its tariff concessions under Article XXVIII of the GATT 1994, when Senegal undertook to 
lower the bound rate of 30 per cent gradually to 15 per cent by 2005 for some products (butter, certain dairy 
products, beer).  In its Schedule of Concessions XLIX, Senegal also undertook to abolish the prior authorization 
required for 43 agricultural and non-agricultural produc ts;  the Government has confirmed that there are no 
import licences (WTO document G/LIC/N/1/SEN/1 of 23 October 2002).  As Senegal has not made any 
commitment regarding domestic support (Part IV of Sche dule XLIX), the commitment applicable to Senegal in 
this respect consists of not provid ing domestic support in excess of the de minimis  level of the value of the 
production concerned (Article 7.2(b) of the Agreement on Agriculture). 
77 Senegalese firms that are taxed on their real tu rnover invoice VAT directly to their clients, whereas 
those subject to the single global contribution (whose turnover does not exceed CFAF 25 or 50 million for the supply of services or goods, respectively), do not invoice VAT directly to their clients.  See Annex 3 to Book 2, 
General Tax Code (2007 edition). 
78 These include:  medicines, pharmaceuticals, medi cal products and material s;  unprocessed basic 
foodstuffs;  books, newspapers and periodicals;  bank transactions;  seed, fertilizer, chicks, animal feed, 
agricultural inputs (fertilizer, insecticide, fungicide, herbic ide), etc.  See Annexes 1 and 2 to Book 2, General 
Tax Code (2007 edition). Senegal WT/TPR/S/223/SEN 
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  67. Excise duty applies to some goods on the basis of the c.i.f. customs value plus the duties and 
taxes paid at Customs (with the exception of VAT  and excise duty itself).  The products concerned 
are:  coffee (3.8 per cent), tea (3.8 per cent), pe rfume (12.5 per cent), aerated beverages (2.75 per 
cent), cola nuts (30 per cent), alcoholic beverages (40 per cent), the latter also being subject to an 
additional tax  (CFAF 600 for wine and beer, CFAF 2,500 fo r spirits, per litre or per bottle).  In 
addition, a 40 per cent tax is imposed on premiu m cigarettes and processed tobacco ("Scaferlati"), 
while "economic" cigarettes are subject to 15 per cent.79  According to the authorities, the distinction 
between "premium" and "economic" cigarettes80, which existed at the time of the first TPR, is made 
for reasons of public health and taxation of luxury goods.  As regards imported cigarettes, excise duty 
is based on the customs value plus customs duty of 20 per cent, and other import taxes, for example, 
the 20 per cent surcharge (Section (a)). 
68. The tax on edible fats applies to all such products, with the exception of peanut-based 
products:  butter, dairy cream and mixtures thereof (12 per cent) and other fats (5 per cent).  In order 
to limit the scope of this measure, the tax on refi ned vegetable oils and crude oils for refining in 
Senegal was abolished in 2006, but these products must be certified as such by the Quality and 
Metrology Department.81  Lastly, each hectolitre of petroleum products is taxed upon import and, for 
locally produced products, when it is first sold, by category:  premium petrol (CFAF 20,665);  regular 
petrol (CFAF 18,847);  petrol for dug-out canoe mo tors (CFAF 3,856);  diesel fuel (CFAF 3,305).  A 
special regime applies to imports of petroleum products (Section (v)). 
(d) Duty and tax concessions 
69. Senegal allows duty and tax-fr ee entry for goods intended, inter alia , for the State (for 
example, gifts to the Head of State);  imports by diplomatic missions, international or charitable 
organizations;  materials covered by the UN ESCO Florence Agreement;  goods imported when 
changing residence;  and "small packages".  Exem ption from customs duty and suspension of VAT 
are also given for goods imported in connection wi th approved investment projects (Chapter II(4)), 
mining (Chapter IV(3)(ii)) or petroleum (Chapter  IV(3)(i)) projects.  Free export enterprises have 
their own customs regime (Section (3)(ii)). 
70. As an exceptional measure, the Government has suspended customs duty and surcharges on a 
selected number of imported products for mass cons umption (broken rice, wheat, powdered milk and 
packaged rice) in order to offset the local impact of the rise in cereal prices in international markets.82  
                                                      
79 "Premium" cigarettes are those whose ex-factory selling price excluding tax or whose c.i.f. customs 
value plus the duties and taxes paid at Customs (excluding VAT and excise duty) is CFAF 250 or more per packet of 20 cigarettes, while "ec onomic" cigarettes are those whose selling price does not exceed CFAF 250 
per packet of 20 cigarettes.  Overall, "premium" cigare ttes are taxed at 118 per cent and "economic" cigarettes at 
93 per cent.  Senegalese Customs online information, "Dédouanement des cigarettes".  Viewed at:  http://www.douanes.sn/ spip/spip. php?article25 [3 March 2009]. 
80 Law No. 2004-30 of 12 August 2004. 
81 According to the Senegalese Customs, "imports of processed oils in drums or cans and declared as 
crude oils must be substantiated by a certificate from the Quality and Metrology Department certifying whether 
the products are crude or refined".  Viewed at:  http ://www.douanes.sn/spip/spip.php? article24 [6 March 2009]. 
82 Infosen , "Denrées de première nécessité:  19 mesures po ur faire face à la hausse des prix".  Viewed 
at:  http://www.infosen.net/spip.php?article392 [15 March 2009];  Seneweb , "Hausse des prix de la farine, du 
pain, des pâtes alimentaires:  Vers un Septembre noir pour les ménages", 6 August 2007.  Viewed at:  
http://www.seneweb.com/news/article/11611.php [15 March 2009]. WT/TPR/S/223/SEN Trade Policy Review 
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  The suspension of these duties and taxes remained in effect from July 2007 to September 2008 
(Section (4)(ii)).83 
(iv) Prohibitions, quantitative restrictions and licensing84 
71. Senegal maintains prohibitions, quantitative restri ctions and licensing, whose notification to 
the WTO, which dates back to 1997, has not been updated.85  The following are the goods whose 
import is subject to authorization or approval:  gol d (Ministry of the Economy and Finance), arms and 
ammunition (Ministry of the Interior), transceive rs (Telecommunications Regulatory Authority), 
medicines (Ministry of Health), veterinary medi cines (Department of Veterinary Services), and 
petroleum products (Ministry of Energy).  For all these products, as well as any other product 
specifically identified in an order from the Minist er responsible for finance, any person who possesses 
or transports them "shall, when first requested by  customs agents, show either the receipt certifying 
that the goods have been legally imported or the invoice, the manufacturing note or any other 
justification".86  In addition to those products subject to au thorization, there are a number of products 
whose import is subject to a minimum value (for example, electric batteries), surcharge, TCI (for example, sugar), parafiscal tax (for example, fabr ics) or excise duty (for example, cosmetics, all 
edible oils), or foreign exchange tax (gold, fore ign currency and means of payment, except for those 
issued within the Franc Zone) (Chapter I(1)).
87  Goods that may be counterfeit or pirated also require 
an authorization - and in fact those bearing fal se indications will be banned following an amendment 
currently being made to the Customs Code (Section (4)(v)).  Quality control is compulsory for products that are the subject of a mandatory standard  (for example, double tomato concentrate) and it 
is carried out by the Ministry of Trade (Section (v)).  Products of animal or plant origin are subject to 
sanitary or phytosanitary measures,  as applicable.  Because the Société africaine de raffinage  - SAR 
(African Refining Company) has a monopoly for supplying the domestic market with petroleum products, licences are required to im port or export petroleum products. 
                                                     
 
83 IMF, "Senegal:  Letter of Intent, Memorandum of Economic and Financial Policies, and Technical 
Memorandum of Understanding", 5 December 2008.  Viewed at:  
http://www.imf.org/Externa l/NP/LOI/2008/sen/120508.pdf [15 March 2009]. 
84 The main document consulted for this section was:  Ministry of the Economy and Finance (2002). 
85 WTO document G/LIC/N/3/SEN/1 of 11 February 1997. 
86 Article 208 of the Customs Code (1987). 
87 Order No. 257/MEF/DGD of 18 January 2006.  This covers the following goods:  green and black 
tea;  pepper;  wheat flour;  narcotics, psychotropic substa nces and chemical precursors;  refined soya bean oil;  
refined peanut oil processed for retail sale in containers  not exceeding 5 litres;  other refined palm oil;  refined 
rapeseed oil;  sugar;  confectionery;  biscuits, waffles an d wafers;  tomatoes;  alcohol and alcoholic beverages;  
leaf tobacco and tobacco waste;  ciga rettes;  butane gas in 2.6 and 6 kg. bottles;  premium, regular and other 
petrol;  diesel fuel;  medicines;  paint;  perfume and toilet waters;  cosmetics;  matches;  insecticides processed 
for retail sale;  paper handkerchiefs;  exercise books;  foreign currency and means of payment (except for those 
issued in the Franc Zone);  textile pr oducts in Section XI;  sandals;  diam onds;  gold and gold  articles;  gold 
coins;  silver articles;  household articles (of oxidizable steel, iron or steel, enamelled, aluminium);  electric 
batteries;  accumulators;  radio transmitters (except for those for personal use);  broadcasting equipment (except 
for those for personal use);  sound and analog recording media;  mobile telephones (except for those for personal use);  electric cables;  motor vehicles and moto r cycles;  arms, whether or not rifled, and weapons of 
war, ammunition and spare parts;  all subsidized products;  all goods that are the subject of fraud prejudicial to 
the legitimate interests (and regular trade) of the Treasury. Senegal WT/TPR/S/223/SEN 
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  72. Senegal also imposes prohibitions and licensi ng under multilateral environmental agreements 
it has signed88;  recently, it implemented the Stockholm C onvention on Persistent  Organic Pollutants 
(POPs), and has banned the import, production, use, possession, sale or distribution of pesticides and chemical products covered by the Stockholm Conve ntion (for example, DDT), even free of charge.
89 
73. One innovation since Senegal's previous TPR has been the introduction of the Agence de 
régulation des marchés  - ARM (Market Regulation Board) in 2002 (Section (4)(ii))90, for the 
implementation of the Stratégie de développement et de promotion des exportations - STRADEX 
(Export Development and Promotion Strategy) (Section (3)(iv)).  The task of the ARM is "to monitor 
and regulate markets" in Senegal and it covers th e following products:  imported rice, local rice, 
maize (corn), bananas, potatoes, onions, tomatoes for processing (since 2006), sorghum and souna.  In 
order to encourage the distribution and sale of domestic products in local markets, imports of 
competing products are restricted during the season when  local products are being sold.  For example, 
onions cannot be imported from April to August;  a list of recommended prices for the local product 
ensures that all operators in the chain are guaranteed a constant margin (CFAF 25/kg.).91 
74. Senegal imports almost all the medicines and health products it consumes, and the procedures 
for their marketing are the same as those preva iling at the time of its previous TPR in 2003, as 
notified in 1997.92  According to Article 601 of the Public  Health Code, any pharmaceutical product 
sold in Senegal must previously be approved by the Minister of Health.93  The Pharmacies and 
Medicines Department of the Ministry of Health is  responsible for giving approval.  An application 
for approval, together with samples and documents  proving that the product has therapeutic properties 
and is not harmful to consumers, are usually submitted by the manufacturer's laboratory to the 
authorities (Pharmacies and Medicines Department), which examines them in a technical committee.  
Approval is for a renewable period of five years.  Products that have been approved are imported by 
persons in the pharmacy profession, except for pr oducts that are a monopoly of the PNA and may 
only be imported, stored and distributed by the PNA.  The PNA was created in 1979 as the major supplier for public health units in Senegal, except for the main hospital, which is responsible for its 
own imports.
94  For medicines, medical products and ar ticles that are not sold by the PNA, the 
association of private pharmacists fixes a national pharmaceutical price, which is regularly updated 
and is covered by the approved price regime (Sec tion (4)(ii)).  It is planned to harmonize the 
principles governing the regulation of pharmace utical products within the WAEMU framework.95 
                                                      
88 Online information from Environmental Treaties and Resource Indicators (ENTRI), "Country 
profile:  Senegal".  Viewed at:  http://sedac.cies in.columbia.edu/entri/coun tryProfile.jsp?ISO=SEN 
[9 March 2009]. 
89 Ministerial Order  No. 09415 of 6 November 2008. 
90 Decree No. 2002–923 of 18 September 2002.  The ARM is under the technical responsibility of the 
Ministry of Trade.  It has its origin in the Rice Market Management and Monitoring Unit (Decree No. 96-345 of 
8 May 1996). 
91 Le Tri du Consommateur , "Oignon - Commercialisation de la production locale:  Les importations 
bloquées au 1er avril", 30 March 2007.  Viewed at:  
http://www.ascosen.sn/milnews.php?subaction=show full&id=1175290952&archive=&start_from= &ucat=5& 
[15 March 2009]. 
92 WTO document G/LIC/N/3/SEN/1 of 11 February 1997. 
93 Law No. 65-33 of 19 May 1965.  The texts of these regulations were viewed at:  http://www.refer.sn/ 
rds/article.php3?id_article=157 [15 March 2009]. 
94 WHO (1997), "Le secteur pharmaceutique privé au  Sénégal".  Viewed at:  http://whqlibdoc. 
who.int/hq/1997/WHO_DAP_97.3_fre.pdf [15 March 2009]. 
95 Regulation No. 02/2005/CM/UEMOA. WT/TPR/S/223/SEN Trade Policy Review 
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  75. A DPI is required for all customs transactions w ith an f.o.b. value of CFAF 1 million or more 
(Section (2)). 
(v) Standardization, accreditation and certification 
76. There have been major developments in Senega l's standardization regime since its previous 
TPR in 2003, and also in accreditation and cer tification procedures.  At that time, the Association 
sénégalaise de normalisation  - ASN (Senegalese Standards Association)96, established in 200297, was 
already operating - under the technical responsibility of the Ministry of Industry - and in charge of 
standardization, accreditation and certification procedur es.  Senegal had also notified the WTO of four 
technical regulations (concerning wheat flour, toma to concentrate (simple, double and triple, since 
1995), peanut paste, and methods for detecting aflatoxins in peanut paste).98  According to the 
authorities, only the technical regulations on wheat flour and tomato concentrate (amended in 2003)99 
are still in place.  There are 21 other technical regulations concerning, inter alia, iodized salt, oil 
enriched with vitamin A (on the basis of the CODE X international standards), meat, rice, vinegar, 
export documents, discharge of wastewater, and atmospheric pollution.  Petroleum products have 
been subject to technical regulations since 1998.100  In all, as at end February 2009 there were 
281 Senegalese standards and technical regulations, which are only published in hard copy in the 
Official Journal .101 
77. Before drawing up Senegalese standards in line with the programme of work defined by its 
governing board, the ASN examines their usefulness by  undertaking a feasibility study to identify the 
existing international standards or, if there are none , conducts research to prepare a preliminary draft 
for a Senegalese standard.  It convenes the technical committee composed of experts from 
manufacturing companies, private services and State and semi-State bodies, for consultation on the criteria selected.  If this committee approves the prel iminary draft, a public enquiry stage is initiated 
and this usually lasts 30 days (ten days in cases of emergency).  The ASN takes into account the comments made and, if need be, revises the draf t standard, submitting it once again to the technical 
committee.  The procedure ends with final approva l by the ASN's governing board and the publication 
of the standard in the Official Journal .  Although this practice is not at present applied, a technical 
committee may decide that a standard be applied on  a trial basis in Senegal for one or two years, 
without having to go through the public enquiry stage.   A standard becomes a technical regulation as a 
result of an interministerial order (or presiden tial decree) signed by the ministers responsible. 
78. The ASN also promotes quality in Senegal and,  depending on its certification, a product may 
obtain a national mark showing conf ormity with Senegalese standard s (NS), which serves to promote 
                                                     
 
96 ASN online information.  Viewed at:  http://www.asn.sn/ [15 March 2009]. 
97 Decree No. 2002-746 of 19 July 2002.  The Institut sénégalais de normalisation  - ISN (Senegalese 
Standards Institute), created by Decree No. 78-228 of 14 March 1978, is no longer operational. 
98 WTO documents G/TBT/Notif. 97.348 of 15 July 1997 (wheat flour);  G/TBT/Notif. 00/472 of 
3 October 2000 (tomato concentrate);  G/TBT/Notif. 00/473 of 3 October 2000 (peanut paste), 
G/TBT/Notif. 00/474 of 5 October 2000 (peanut paste, method for the determination of aflatoxins).  The latter three notifications were also transmitted to the WTO Committee on Sanitary and Phytosanitary Measures. 
99 Decree No. 2003- 638 of 21 July 2003 replaced Decree No. 95-79 of 23 January 1995 implementing 
standard NS 03 036 of August 1994.  Viewed at:  http://www.refer.sn/rds/IMG/pdf/03-07-21A PPLICATIONNORMENS.pdf  [15 July 2009]. 
100 Decree No. 98-341 of 21 April 1998. 
101 According to the list provided by the authorities, these apply to the following areas:  electrical 
engineering (2);  building, civil engineering (56);  agri-food industry (71);  basic standards (14);  the 
environment (81);  administration and trade (3);  chemicals (42);  solar energy (11);  and household energy (1).  
Viewed at:  http://www.asn.sn/statistiques.htm. Senegal WT/TPR/S/223/SEN 
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  the product in national and international markets.  The mark is filed with the OAPI, but at present 
there is only one such product.102  Senegal has not yet signed any mutual recognition agreements.  As 
part of the Common Industrial Policy (PIC), a "WAEMU quality programme" and a West African 
accreditation system have been introduced (joint report, Chapter I(3)(i)).103  At the subregional level, 
WAEMU countries are seeking to harmonize natio nal accreditation and certification procedures.104  
The ASN acts as the secretariat fo r subregional standardization activities for the agri-food industry 
and the environment, and has put forward 25 WAEMU draft standards for food products (for 
example, edible oils), which member countries are considering.  Senegal is a correspondent member 
of the International Organization for Standardization105, where it observes the work on environmental 
management (ISO/TC 207) and the social responsib ility of organizations (ISO/TMB/WG SR).  The 
ASN also takes part in the AFNOR's technical work. 
79. The Consumption and Consumer Safety De partment is responsible for assessing the 
conformity of imported products with the mandatory standards, through the official laboratory of the 
Internal Trade Department or through other laborator ies and, in principle, systematically verifies the 
products concerned (Section (iv)).  For local indus trial products, conformity is guaranteed by using 
production methods that comply with the mandatory  standard.  Where it has no relevant national 
capacity, Senegal uses the results of foreign laboratories. 
(vi) Sanitary and phytosani tary (SPS) measures 
80. According to Senegal's notification to the WTO, which dates from 1996106, the phytosanitary 
measures taken with regard to imports are generally  based on the international standards laid down in 
the International Plant Protection Convention (IPPC).   The regulations on plants (living plants, seeds 
and parts of living plants, as well as plant product s, soil and substrate, and packaging for plant 
material) make a phytosanitary certificate compulsory for all imports107;  this is issued by the Plant 
Protection Department of the Ministry responsible for agriculture. 
81. Senegal has not notified the WTO of its regula tions on sanitary measures.  According to the 
information available, its regulatory framework for sanitary measures has not changed since its 
previous TPR in 2003.108  Sanitary measures are usually drawn up on the basis of the international 
standards defined by the OIE and the Codex Alimen tarius (for which the national committee was set 
up in 1983).  Since 2000, when Senegal notified three sanitary measures to the WTO (on tomato concentrate, peanut paste and the method for detec ting aflatoxins in peanut paste), no new sanitary 
                                                     
 
102 Crude peanut oil, at the request of SUNEOR, for its plants in Lyndiane (Kaolack) and Ziguinchor.  
General rules for the product certification regime and implementing regulations for crude peanut oil, have been 
drawn up. 
103 WAEMU online information, "P rogramme pour la mise en pl ace d'un système d'accréditation, de 
normalisation et de promotion de la qualité".  Viewed at:  http://www.uem oa.int/ONUDI/ Accueil.htm 
[15 March 2009]. 
104 Regulation No. 01/2005/CM/UEMOA. 
105 ISO online information, " Sénégal (ASN) " .   V i e w e d  a t :   
http://www.iso.org/iso/fr/about/iso_members/iso_member_body.htm?member_id=2068 [15 March 2009].  This 
relates to work on foodstuffs;  fresh or dried fruit an d vegetables;  quality management and assurance;  and 
environmental management. 
106 WTO document G/SPS/N/SEN/1 of 25 July 1996. 
107 Decrees Nos 60-121 and 60-122 of 10 March 1960. 
108 Law No. 66-48 of 27 May 1966;  Decrees Nos 68-507 and 68-508 of 7 May 1968;  Decree 
No. 69-891 of 25 July 1969;  Decree No. 89-534 of 5 May 1989;  Decree No. 2002-1094 of 4 November 2002;  
and Decree No. 69-132 of 12 February 1969. WT/TPR/S/223/SEN Trade Policy Review 
Page 180 
 
 
  measure has been notified.109  To complement these measures, on 24 November 2005, Senegal 
decided to ban the import of live poultry, including one-day-old table-type and laying chicks, meat and poultry meat in pieces, fresh eggs and egg products for consumption, as well as used poultry 
farming equipment from any origin (including those free of disease and not included in the list of 
countries affected drawn up by the OIE), in orde r to combat the avian influenza epidemic.  
Nevertheless, if authorized by the Ministry r esponsible for livestock, one-day-old chicks for 
reproduction may be imported provided that an animal health certi ficate established by the veterinary 
authorities in the exporting country is submitted certify ing that the chicks are free of avian influenza, 
and they must be placed in quarantine u pon arrival at the expense of the importer.
110  According to the 
authorities, this prohibition still applies in  accordance with the precautionary principle. 
82. The Ministry responsible for livestock is in charge of sanitary measures for animals and a 
veterinary certificate is required to import or expor t any live animal (unless otherwise prohibited).  An 
application must be made to the Veterinary Se rvices Department, to which the sanitary certificate 
from the animal's country of origin must be att ached.  As soon as the animal arrives, the importer 
must inform the Service responsible for sanitary in spection accordingly.  This inspection consists of 
verification of the documents provided, verifica tion or inspection of the regulated items and, 
depending on the results of the inspection, the clearance note may be issued.  Quarantine may be 
required.  The cost of sanitary inspection is borne by the Government, with the exception of 
quarantine costs. 
(vii) Packaging, marking and labelling requirements 
83. In Senegal, the requirements on compulsory marks relate primarily to pre-packaged 
foodstuffs, according to the relevant Codex standard.111  All perishable goods must have an 
informative label in French describing the nature  of the product, the sell-by or use-by date, the 
ingredients, the weight or volume, the manufacturer's name and the number of its TPC or SLE approval, whichever applies, and instructions for use.   The metric system must be used in Senegal. 
84. Some products are subject to compulsory mark s in order to prevent smuggling or uses other 
than the declared use (sugar used as an input is exempt from the TCI (Section (iv)).  According to the 
Senegalese Customs, the label " Vente au Sénégal " (For sale in Senegal) is compulsory for boxes of 
matches and cigarette packets, bottles of alcoholic  beverages stronger than 20 per cent/vol. (which 
must also show the manufacturer's tax number), R.20 electric batteries, packages of candles for household use, and "Légos" and "Wax" prin ted fabrics (to prevent counterfeiting).
112 
(viii) Contingency measures 
85. Senegal has notified the WTO of its domestic  legislation on anti-dumping and countervailing 
measures adopted in 1994113, although it has never formally been applied by Senegalese companies.  
Consequently, Senegal is one of the WTO Members which regularly informs the competent 
                                                      
109 WTO documents G/SPS/N/SEN/2, 3 and 4 of 23 October 2000.  These three notifications were also 
transmitted to the WTO Committee on Technical Barriers to Trade. 
110 Interminsterial Order No. 7717 of 24 November 2005.  The import of eggs for hatching is allowed 
subject to authorization by the Ministry responsible for livestock, and submission of a health certificate drawn 
up by the veterinary authorities in the exporting country certifying that the eggs have been disinfected prior to 
being shipped;  they must also be disinfected upon arrival.  See Embassy of France in Senegal (2008). 
111 Order No. 8671/2005 of 5 July 2005. 
112 Ministry of the Economy and Finance (2002). 
113 Law No. 94-68 of 22 August 1994.  WTO document G/ADP/N/1/SEN/1 of 31 July 1996. Senegal WT/TPR/S/223/SEN 
 Page 181 
 
 
  committees of the absence of  measures (Table II.2).114  Nevertheless, in January 2006, in accordance 
with the provisions of Article 6 of the WTO Ag reement on Safeguard Measures, Senegal introduced a 
provisional safeguard measure in the form of a 25 per cent surcharge on imported refined edible 
oils115, a measure that was partly lifted from August 2006 onwards and then abolished in 
September 2008 (Section (2)(iii)(b)).  This surcharge applied to refined vegetable oils imported from 
non-WAEMU origins, but was also applied to shipme nts of any imported oil before it entered Senegal 
in order to allow time to verify its origin.116  The purpose of this safeguard measure, which was added 
to the TCI (Section (iv)(c)) was to protect the co mpany SUNEOR, the result of the privatization of 
SONACOS in 2004 (Section (4)(iii)) and (Chapter IV(2)). 
(ix) Other measures 
86. Pursuant to the Agreement on Trade-Related Investment Measures (TRIMS), in 2008 the 
authorities notified the Investment Code to the WTO (Chapter II(4)).117  No agreement has been 
signed with foreign governments or firms with a vi ew to affecting the volume or value of goods or 
services exported to Senegal.  Likewise, the author ities are not aware of any such agreements between 
Senegalese and foreign firms.  Se negal adheres to the internationa l trade sanctions adopted by the 
United Nations Security Council and th e regional bodies to which it belongs. 
(3) MEASURES DIRECTLY AFFECTING EXPORTS  
(i) Customs procedures 
87. The registration formalities required for the ex port of goods for commercial purposes are the 
same as those applicable to imports (Section (2)(i)),  and the relevant customs procedures are also the 
same, with the exception of the DPI and PVI requirements, which only apply to imports 
(Section (2)(ii)).  Nevertheless, goods in customs tr ansit, goods with suspension of duties and taxes, 
prohibited or under a suspensive customs regime, must be covered by a DPI and a bond note.  The 
Senegalese Customs propose several streamlined proce dures for imports that may also be applied to 
exports (Section (2)(ii)) and they are looking in to the possibility of introducing protocols of 
agreement with firms in order to provide individu alized customs clearance procedures adapted to each 
one's specific needs;  this is already the case fo r the company Sabodala Gold Operating SA (SGO), 
which has been exporting gold since March 2009. 
88. The Community provisions require that export earnings be repatriate d and converted into 
CFA francs (joint report, Chapter I(2)). 
                                                      
114 WTO document G/ADP/N/153/Add.1/Rev.2 of 25 April 2008. 
115 Law No. 2005-30 of 16 December 2005 and Law No. 2005-26 implementing a safeguard measure 
on imported refined vegetable oils.  According to th e authorities, the purpose is  to protect the SONACOS 
following mass imports of refined palm oil of dubious quality into the Senegalese market in 2004, whose price 
was more competitive than Senegalese oil.  A safeguard tax of 25 per cent was therefore applied to these 
imports.  Viewed at:  http://209.8 5.229.132/search?q=cache:V FZxDQ5Jut4J:www.mri.go uv.sn/espacenat_lois% 
25202005.php+taxe+sauvegarde+huiles+raffin per cent C3 per centA9es+S per centC3 per centA9n per 
centC3 per centA9gal&cd=3&hl=en &ct=clnk [20 March 2009].  Seneweb , "Sénégal:  maintien de la taxe sur les 
huiles importées".  Viewed at:  http://www.senew eb.com/news/engine/print_article.php?artid=4017 
[20 March 2009]. 
116 Seneweb , "Sénégal:  maintien de la taxe sur les huiles importées".  Viewed at:  
http://www.seneweb.com/news/engine/print_a rticle.php?artid=4017 [20 March 2009]. 
117 WTO document G/TRIMS/N/2/Rev.16/Add.2 of 28 March 2008. WT/TPR/S/223/SEN Trade Policy Review 
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  (ii) Export duties and taxes 
89. An annual royalty of 3 per cent of the pit-head value (difference between the f.o.b. value of 
the mineral substance and all the costs incurred from th e pit-head to the delivery point) is levied on 
gold exported. 
(iii) Export prohibitions, quantitative rest rictions, controls and licensing 
90. The export of the following goods requires an authorization:  gold (Ministry of the Economy 
and Finance), hides and skins (Ministry responsible  for livestock), and petroleum products (Ministry 
of Energy).  Senegal also imposes prohibitions and licensing under the multilateral environmental 
agreements it has signed118;  for example, it complies with the provisions of the Washington 
Convention on International Trad e in Endangered Species of Wild Fauna and Flora (CITES) and 
makes the export of certain species of wild fauna  and flora subject to prior authorization. 
(iv) Export subsidies, promotion and assistance 
91. Zero-rate VAT applies to exports, giving the right to refund of VAT on goods, services and 
works that have been used to produce the exports, as well as the ta x on bank and related transactions, 
within 60 days.119  Goods delivered by an economic opera tor established in Senegalese customs 
territory to a company in an industrial free zone or  to a free export company are deemed to be exports 
and thus the principle of refunding VAT also applies.   In addition, some cu stoms regimes have been 
designed to encourage production for export:  for example, the temporary admission regime, which concerns inward processing and the use of material a nd equipment in its original state, intended for 
re-export after processing or use, and the industrial warehouse regime.  Drawback allows the total or 
partial refund or reimbursement of a lump sum fo r duties and taxes on imported products used to 
manufacture goods exported, subject to a decision by the Minister responsible for finance. 
92. In 1997, Senegal notified the WTO that no direct export subsidies were granted.
120 
93. According to the Stratégie de Croissance Accélérée  - SCA (accelerated growth strategy) 
adopted by the Government, Senegal hopes to achie ve annual average growth of 7-8 per cent, thus 
allowing it to become an emerging country like Mauritiu s or Tunisia.  It plans to increase exports for 
areas with growth potential (agriculture and agro -industry;  fisheries and aquaculture products;  
textiles and clothing;  ITC and teleservices;  tour ism, cultural industries, arts and crafts).  In 
connection with the introduction of the Integrat ed Framework (IF), Senegal adopted the STRADEX, 
implemented since 30 June 2003.  This programme w as drawn up on the basis of a survey carried out 
in collaboration with the ITC to identify interna tional market opportunities and the export potential 
afforded by fisheries products, intellectual produc ts and services, cultural products, horticultural, 
oilseed and "wild" products, and products intended for arts and crafts markets.  According to the 
authorities, the implementation of th e IF in Senegal has been a success121, and it appears that the 
STRADEX is being implemented through training and promoting awareness among stakeholders 
                                                      
118 Online information from Environmental Treatie s and Resource Indicators (ENTRI), "Country 
profile:  Senegal".  Viewed at:  http://sedac.cies in.columbia.edu/entri/coun tryProfile.jsp?ISO=SEN 
[9 March 2009]. 
119 Articles 305-307, Tax Code (2007 edition). 
120 WTO document, G/SCM/N/3/SEN of 27 January 1997. 
121 The documents concerning Senegal's participation in the Integrated Framework were viewed at:  
http://www.integratedframework.org/countries/senegal.htm [20 February 2009].  See also, Ministry of Trade 
(2006a). Senegal WT/TPR/S/223/SEN 
 Page 183 
 
 
  (government officials, private se ctor), as well as through particip ation by economic operators in 
international fairs in order to promote Senegalese pro ducts in foreign markets.  The use of trade policy 
tools for incentive purposes concerns the free expor t enterprise regime (EFE) and its predecessors 
(Section (v)). 
(v) Free zone 
94. The free export enterprise (EFE) regime (Chapt er II(4)), originally created in 1996 and 
updated in 2004, gives approved EFEs major fiscal  concessions provided that 80 per cent of their 
turnover comes from exports.122  Their sales in Senegalese customs territory are subject to import 
duties and taxes.  The duration of status under this  regime is 25 years.  In addition, the Dakar 
Industrial Free Zone gives substantial fiscal concession s to the companies that have set up there, even 
though it no longer accepts new compani es and its status will expire in 2016123, while the "free point" 
regime is restricted to the four companies that have been given such status124, which may transfer to 
the EFE regime.  Part of the Zone économique spéciale intégrée  - ZESI (integrated special economic 
zone), whose framework was established in 2007125, will be deemed to be outside Senegalese customs 
territory and made secure and it is being built by the promoter, Jebel Ali Free Zone Authority 
(JAFZA). 
95. Pursuant to the Community provisions, a product manufactured in Senegal by a company that 
benefits from a special regime allowing the suspen sion or partial or total exemption from import duty 
on materials used in the manufacturing process, ma y not be deemed to originate in the customs 
territory and hence benefit from the TPC (Article  8) or the ECOWAS SLE.  The 2009 revision gives 
this possibility for products exported to WAEMU de stinations if the duties and taxes payable on the 
inputs in question are paid (revised Article 8).  Nevertheless, before this easing of the WAEMU rules of origin by Member States can co me into effect, implementing regulations have to be adopted by the 
WAEMU Commission. 
(4) M
EASURES AFFECTING PRODUCTION AND TRADE  
(i) Incentives 
96. Senegal grants a number of different subsidies,  whose full notification to the WTO dates back 
to 1997 and is no longer up to date, mainly because of  the amendments made to the investment regime 
(Chapter II(4)).  Tax and customs concessions are given to enterprises approved under the Investment 
Code or the EFE regime, as well as to those approv ed under the previous regimes (Chapter II(4)) and 
the ZESI, and for agricultural investment under the Grande offensive agricole pour la nourriture et 
l'abondance - GOANA (Major Agricultural Offensive for Food Security) (Chapter IV(2)), mining 
(Chapter IV(3)(i)) and petroleum (Chapter IV(3)( ii)) investment, and under the special regime for 
SMEs (Chapter IV(4)).  Some public utility goods an d services such as electricity (Chapter IV(3)(iii), 
social water connections (Chapter IV(3)(iv)), ai r transport services (Chapter IV(5)(i)), and postal 
services (Chapter IV(5)(iii)) also receive State suppor t (Chapter IV(3)(ii)).  The same applies to 
agriculture in general and to its various subsector s (Chapter IV(2)(ii)).  According to the latest 
                                                      
122 Law No. 95-34 of 29 December 1995, supplemented by Decrees No. 96-869 of 15 October 1996 
and No. 2004-1314, and Law No. 2004-11 of 6 February 2004. 
123 Law No. 74-06 of 22 April 1974, as amended by Law No. 79-21 of 24 January 1979.  
WTO document G/SCM/N/3/SEN/Suppl.1 of 11 November 1997.  Approved industrial enterprises must export at least 60 per cent of their turnover. 
124 Law No. 91-30 of 12 April 1991. 
125 Law No. 2007-16 of 19 February 2007. WT/TPR/S/223/SEN Trade Policy Review 
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  information sent to the IMF by the authorities126, rice and edible oil were subsidized between March 
and October 2008 and certain impor ted agricultural goods also benefited from suspension of duties 
and taxes between July 2007 and September 2008.  In all, the Government estimates that its subsidies 
for butane gas (abolished as of June 2009)127, electricity (through the relatively low rates for 
electricity supplied by SENELEC), and foodstuffs (suspension of duties and taxes) amounted to 
around 7 per cent of GDP over the period 2006-2008.  In principle, State aid has been governed by WAEMU regulations since 2003, but these are not implemented.
128 
97. The emergency measures taken to revive the activities of the SAR include taking over its 
trading losses.  The Fonds de sécurisation des importations de produits pétroliers  (Fund for 
guaranteeing imports of  petroleum products)129 gives a margin of support to refining (CFAF 25/kg. for 
black oils and CFAF 35/kg. for white products);  this was tantamount to a large subsidy for the 
production of butane gas, but was abolishe d in June 2009 (Chapter IV(3)(ii)). 
(ii) Competition and price control130 
98. The regulatory framework for competition and pr ice control in the domestic market dates 
back to 1994131, and has not been amended since Senegal's pr evious TPR in 2003.  It is still being 
implemented and involves price control under the responsibility of the Ministry of Trade's Internal 
Trade Department.  The Department deals with co mplaints lodged on competition-related issues on 
behalf of the Regional Commission. 
99. Where there is a monopoly or a dominant position in  a particular market (public transport in 
2001, flour and bread in November 2007)132, the Government may control the price of the goods and 
services concerned.  According to the regulations in force, the principle of free pricing is followed.  
Nevertheless, 13 products and services "of a social  nature" may be subject to direct control, 
i.e. mandatory fixing, of their prices through a decr ee or order in the case of rice, coal, hydrocarbons, 
water, electricity, (fixed) telephony, hospitalization ra tes, and the fees of approved physicians;  or to 
approval in the case of the price of wheat flour, butane gas, bread, pharmaceuticals, and the rates charged by transport ancillaries.
133  Price approval means prior endorsement by the Minister of Trade.  
Consequently, any increase in such prices is also s ubject to authorization by the Minister;  if no reply 
is received within one month of the application be ing filed, the increase is deemed to have been 
approved.  As at June 2009, hydrocarbons, butan e gas, water, electricity, (fixed) telephony, 
hospitalization rates, the fees of approved physici ans, and public passenger transport rates were 
subject to mandatory price fixing;  bread, sugar,  pharmaceuticals, the rates of public transport 
ancillaries, and taxi rates were subject to approval.134  In addition, to restrict price increases by 
intermediaries, regulatory decisions have been ta ken to set a maximum margin per tonne of rice 
(CFAF 4,000, 5,000 and 15,000, r espectively, for importers, semi-w holesalers and retailers) and per 
                                                      
126 IMF (2008a). 
127 The annual amount of this subsidy was CFAF 32 billion in 2008 and CFAF  8 billion in 2009, see 
IMF (2009a). 
128 Regulation No. 4/2002/CM/UEMOA. 
129 Decree No. 2006-953 of 26 September 2006. 
130 Ministry of the Economy and Finance (2008). 
131 Law No. 94–63 of 22 August 1994 on pricing, competition and disputes, Decree No. 95-77 of 
20 January 1995 implementing Articles 44 and 64 of Law No. 94-63 of 22 August 1994, and Decree No. 96-343 
implementing Articles 3 to 14 and 16 to 22 of Law No. 94–63 of 22 August 1994. 
132 Article 2, Decree No. 95-77 of 20 January 1995. 
133 Decree No. 95-77 of 20 January 1995. 
134 Decree No. 2007-1394 of 21 November 2007. Senegal WT/TPR/S/223/SEN 
 Page 185 
 
 
  tonne of cement (CFAF 3,000).  For all the subsect ors that are the subject of agreements among the 
professional associations, notably peanuts and cotton,  a minimum price is determined annually for 
each season (Chapter IV(2)(iii)). 
100. Since it was set up in 2002135, the ARM has been responsible for monitoring and regulating 
markets for certain products (rice, maize (corn), ba nanas, potatoes, onions, tomatoes for processing 
(since 2006), sorghum and souna) in Senegalese customs territory, by setting up an efficient 
information system for triggering suitable regulatory measures to ensure better market supply.  Its tasks are to promote the sale of domestic output, particularly agricultural products, by developing product storage, conservation, processing and dist ribution channels and identifying a consumption 
pattern so as to establish a sound tr ade policy, draw up a list of produ cers and traders and facilitate the 
smooth operation of markets through consultation frameworks (Article 2).  The ARM monitors 
174 permanent markets, 182 weekly markets, and subr egional and international markets, and consults 
professional associations and government bodies involve d in agricultural and agro-industrial policy.  
It is awaiting the establishment of an intervention an d regulation fund, promised when it was set up, in 
order to expand its field of action. 
(iii) State trading, government enterprises and privatization 
101. Senegal has not notified the WTO of any Stat e-trading enterprises within the meaning of 
Article XVII of the GATT.  The programme for St ate withdrawal from econom ic activities began in 
1987
136 in implementation of the structural adjustme nt programme (1987-1992).  An initial list of 
State-owned enterprises to be privatized was expa nded in 1995 to include State-owned enterprises 
supplying water and electricity, railways, and the SONACOS (peanut subsector).137  In all, the State 
listed 27 companies sold under the privatization pr ogramme up to early 2001, including financial 
services, the national cement works, some hotels, the national airline, fixed telecommunications, a phosphate mine and the public water ser vice (Dakar and 55 urban centres).
138  Since then, 
                                                      
135 Decree No. 2002–923 of 18 September 2002.  Th e ARM comes under the technical responsibility of 
the Ministry of Trade.  It has its origin in the Rice Market Management and Monitoring Unit (Decree No. 96-345 of 8 May 1996). 
136 Law No. 87-23 of 18 August 1987. 
137 Law No. 95-05 of 5 January 1995. 
138 Ministry of the Economy and Finance online information, "Privatization".  Viewed at:  
http://www.finances.gouv.sn/espace_secteur_priv etest.php?id=6&smnu=61&file=Privatisation 
[15 March 2009].  Privatization involved the following 27 companies:  SPT;  Renault Sénégal;  Ferme agricole 
de MBAO (leasing rental);  SERAS;  SIDEC (cinemas);   SNSSS;  VACAP (Cape Skiring, taken over by the 
Club Med);  SAIH Méridien;  SONED;  SIPOA;  Banque internationale pour le commerce et l'industrie du Sénégal (BICIS) (the State's 24.8 per cent share);  BHS (bank, the State's 9.9 per cent share);  Compagnie 
sénégalaise d'assurances et de reassurances (CSAR) ;  SODISA (Domaine industriel de Saint-Louis);  
SOCOCIM (cement);  CNCAS;  Société nationale d'exploitation des eaux du Sénégal (SONEES) (concession contract with the State for the water infrastructure sin ce 1996, expired in 2006 and renewed until 2011, together 
with a leasing contract between SONE ES and the State, on the one hand, and the Sénégalaise des eaux (SDE) on 
the other), 98.5 per cent owned by SAUR, see French Development Agency (2006);  Agence sénégalaise pour l'assurance du commerce extérieur (ASACE);  Société de s textiles de Kaolack (SOTEXKA) (leasing contract);  
SONATEL (42.33 per cent of the shares bought by France Télécom, 17.6 per cent sold to the public and traded 
on the regional securities exchange, and the remainder in the government portfolio ;  Société nouvelle pour 
l'approvisionnement et la distribution au Sénégal (SONADIS);  Société de l'hôtel de l'Union Teranga 
(SPHU-TERANGA);  Société sénégalaise des phosphates de Thiès (SSPT);  HAMO;  Dakar Marine;  
SENELEC (privatized in 1999, but returned to the government portfolio after cancellation of the 2000 contract with the Hydro-Québec Elyo Consortium);  and the Société nationale des transports aériens (SONATRA), which 
became Air Sénégal International (51 per cent owned by the Royal Air Ma roc Group (RAM) and 49 per cent by 
the State). WT/TPR/S/223/SEN Trade Policy Review 
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  privatization has mainly affected the following:  in 2003, the Société de développement des fibres 
textiles (SODEFITEX)139, and the granting of a 25-year concession to the Société d'exploitation du 
traffic international (SETI) for the Dakar-Bamako railway line140;  in 2004, the Société nationale de 
commercialisation des oléagineux du Sénégal (SONACOS)141, which became SUNEOR in 2007;  in 
2005, the State sold 47.42 per cent of Industries chimiques du Sénégal to its shareholder Indian 
Farmers Fertilizer Cooperative Ltd. (IFFCO)142;  and in 2008, a 25-year concession was granted for 
Dakar's container port.143 
102. Since 2007, the State has been planning to take back control of Air Sénégal International  
(ASI), in which a majority holding was sold in 2001  to the strategic partner, Royal Air Maroc, which 
recently announced its definitive withdrawal from management of ASI at the end of March 2009.144  
The major government-owned ente rprises remaining in the privatization programme are:  the Société 
nationale d'électricité  (SENELEC), and Dakar International Airport. 
103. Privatization is the responsibility of the special commission established to follow up on the 
State's withdrawal, whose members are appointed for a three-year term by the President of the Republic.  Depending on the enterprise concerned, the State's withdrawal may consist of selling 
shares to a strategic partner, increasing the capital without a State holding, setting up a holding 
company to manage the infrastructure, establishi ng private companies responsible for commercial 
operations or granting a leasing contract.  Priva tization operations are initially dealt with by 
internationally known independent  audit firms for a detailed analysis.  The method used for 
privatization is a call for bids, pr ompt payment of the shares bought and their recording in the Finance 
Law as fiscal earnings (with the exception, for example, of shares sold to employees, under a 
presidential decree). 
104. The State's minority holdings are managed by the Unit for the management and control of the 
Government's portfolio, attached to the Ministry of the Economy, Finance and Planning. 
                                                     
 
139 Cotton producers bought 30 per cent of the shares (prior to privatization they did not hold any 
shares), and the other shareholders are:  DAGRIS (51 per cent, compared to 20 per cent before privatization);  
the State (10 per cent, from 77.5 per cent prior to privatization);  weavers (8 per cent).  Viewed at:  
http://r0.unctad.org/infocomm/anglais/COTTON/chain.htm#se [20 March 2009]. 
140 Canac-Getma is the majority sh areholder with 51 per cent, the Malian and Senegalese States each 
hold 10 per cent, the employees 9 per cent and private firms in each State hold the remaining 10 per cent.  
Afrik.com , "Privatisation de la ligne Dakar-Bamako", 8 Ju ly 2003.  Viewed at:  http://www.afrik.com/ 
article6334.html [20 March 2009]. 
141 Izsos (a consortium comprising the Advens group, the Belgian group Desmet and Sodefitex) is the 
majority shareholder in SUNEOR with 66.9 per cent,  while the State holds 25 per cent and the remainder 
belongs to the employees. 
142 Previously IFFCO held 20 per cent and the State 70 per cent, with the remaining 10 per cent held by 
the Southern Petrochemicals Industries Corporation (SPI C)).  The ICS had become insolvent.  Viewed at:  
http://www.telegraphindia.com/1090311/jsp/o thers/ print.html [20 March 2009]. 
143 The concession was given to Dubai Ports World.  Afrik.com , "Port de Dakar:  Dubaï Ports World 
dame le pion à Bolloré", 8 October 2007.  Vi ewed at:  http://www.afr ik.com/article12636.html 
[20 March 2009]. 
144 Infosdumaroc , "Maroc:  RAM confirme son retrait d'ASI", 3 March 2009.  Viewed at:  
http://www.infosdumaroc.co m/modules/news/article-5903 .html [15 March 2009]. Senegal WT/TPR/S/223/SEN 
 Page 187 
 
 
  (iv) Government procurement 
105. Senegal's government procurement regime has been  revised since the previous TPR in 2003.  
The new Code (2007)145 has been in effect since January 2008 and incorporates the recommendations 
of an audit (Country Procurement Assessment Re view (CPAR)) conducted under the auspices of the 
World Bank146, as well as the revisions needed to implement the relevant WAEMU regulations, 
adopted in 2005 (joint report, Chapter III(3)(iii)).147  The Code will soon be revised in order to 
introduce provisions that will reserve government pr ocurement to Senegalese companies for supplies, 
services or works of Senegalese origin or manufacture, as is already the case.  Senegal is neither a party nor an observer in respect of the WTO Plurila teral Agreement on Govern ment Procurement, but 
the authorities are interested in obtaining observer status. 
106. One special feature of the new Code is to make bidding procedures the principal method of 
awarding government procurement contracts, so contracts awarded as a result of a direct negotiation will become the exception and will only concern those deemed to involve "secrets or whose fulfilment 
must be accompanied by special security measures when the protection of the higher interests of the State so requires", those that involve an exclusive right (for example, a patent), or an addition to a 
main contract awarded through a bidding procedure.   Since 2007, Senegal has undertaken not to use 
direct negotiation for more than 20 per cent of the total annual value of govern ment procurement, an 
objective that was achieved for the year ending September 2008, when 19 per cent of procurement 
was through direct negotiation.
148 
107. The bidding procedure may either be open (with or  without pre-qualification), or restricted.  
The latter method is for intellectual services, as we ll as contracts for services, supplies and works that 
have been the subject of an unsuccessful call for bids .  In principle, the lowest bid is chosen, but a 
price preference up to a maximum of 10 per cent ma y be given "to bidders under Senegalese law or 
from WAEMU member countries and to bidders who se bids include only products of Senegalese 
origin or from WAEMU member countries, in comp arison with bidders that are not under Community 
law" (Article 50).149 
108. The Direction centrale des marchés publics  - DCMP (Central Government Procurement 
Department)150, set up within the Ministry of the Economy and Finance in 2008, is responsible for 
monitoring procedures prior to the award of gove rnment procurement contracts and grants the 
authorizations determined in the Code.  The DC MP also has responsibilities relating to training, 
advice, statistics and information for those involved in government procurement.  The Autorité de 
régulation des marchés publics  - ARMP (Regulatory Authority for Government Procurement)151, 
operating since 2008, is responsible for a posteriori controls, punishi ng fraud or corruption, evaluating 
                                                      
145 Decree No. 2007-545 of  25 April 2007.  This new Code repl aces that adopted in 2002 by means of 
Decree No. 2002-550 of 30 May 2002.  See Section (4)(vi) of WTO document WT/TPR/S/119-3 of 
30 June 2003. 
146 World Bank (2003). 
147 Directives No. 04/2005/CM/UEMOA and No. 05/2005/CM/UEMOA. 
148 IMF (2009a), Table 8.  According to the IMF, "This new procurement framework is widely 
considered a major achievement, but a possible single-tender purchase of a coal power plant by the public electricity company (SENELEC) has raised concerns" (page 17).  The report by the ARMP for the period 
October to December 2008 is awaited. 
149 Article 4 of the Code defines Community enterprises as those with their corporate headquarters in a 
WAEMU member State. 
150 Decree No. 2007-547 of 25 April 2007. 
151 Decree No. 2007-546 of 15 April 2007. WT/TPR/S/223/SEN Trade Policy Review 
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  the system for awarding contracts, audits, and for proposing reform of the regulations.152  The ARMP 
has drawn up model forms for bidding procedures according to each method.  There is a website on government procurement, which shows each contr acting authority's plans for awarding contracts 
through a bidding procedure, its calls fo r tender, as well as decisions by the ARMP.
153  Any person 
involved in awarding or fulfilling a government procurement contract is bound by the Code of 
Transparency and Ethics, drawn up in 2005.154 
109. The scope of the Code includes all contract s awarded by the central government, local 
authorities, public establishments, agencies or bodies, State-owned companies and public limited 
companies in which the State has a majority holding (A rticle 2).  The thresholds for its application are 
laid down in the Code (Table III.3).  Procurement fi nanced from external resources is also subject to 
the Code unless the clauses in the related financi ng agreements specify otherwise.  As under the 
previous Code (2002), the person responsible fo r approving the contract varies depending on its 
amount.  Each contracting authority has a procur ement commission (whose members are appointed by 
the contracting authority) and a procurement unit, which is responsible for controlling the 
documentation. 
Table III.3 
Procedures for awarding govern ment procurement contracts, 2009 
Subject 
Threshold (minimum) for mand atory award of contracts through a bidding procedure 
Procurement by the State, local au thorities or public establishments: 
 
(a) CFAF 25 million for works; (b) CFAF 15 million for services and supplies; 
(c) CFAF 25 million for the supply of intellectual services. 
 Procurement by agencies, bodies, State-owned companies or public limited companies with a majority State holding, including tho se 
governed by Law No. 90-07 of 26 June 1990: 
 (a) CFAF 50 million for works; 
(b) CFAF 30 million for services and supplies; 
(c) CFAF 30 million for the supply of intellectual services. 
Threshold for a priori control by the DCMP: 
(1) Prior examination of calls fo r bids before launching the pro cedure for awarding contracts: 
Procurement by the State, local authorities or public establishments, other than for road maintenance: 
 (a) CFAF 150 million for services and supplies,  including the supply of intellectual services; 
(b) CFAF 200 million for works.  
Procurement by State-owned companies or public li mited companies with a majority State holding: 
 (a) CFAF 250 million for supplies; 
(b) CFAF 125 million for servi ces and intellectual services; 
(c) CFAF 500 million for works. 
 
                                                      
152 Order No. 09762 of 13 November 2008 determines the "regulation levy" which provides the ARMP 
with its own resources at 0.5 per cent of the amount of the government procurement approved, excluding tax, 
and 0.1 per cent of the turnover, excluding tax, of those holding public service concessions. 
153 Online information on government procurement in Senegal.  Viewed at:  
http://www.marchespublics.sn/ [20 March 2009]. 
154 Decree No. 2005-576 of 22 June 2005. Senegal WT/TPR/S/223/SEN 
 Page 189 
 
 
  Subject 
Procurement by State-owned companies or public limited companies with a majority State holding governed by Law No. 90-07 of 
26 June 1990: 
 
(a) CFAF 400 million for supplies; (b) CFAF 200 million for servi ces and intellectual services; 
(c) CFAF 600 million for works.  
Prior examination of reports on comparative analyses of bids or proposals and records of the provisional award of procurement 
contracts by the procurement commissions: 
 
 Procurement by the State, local authorities or public establishments, other than for road maintenance: 
 
(a) CFAF 40 million for services and supplies, including the supply of intellectual services; 
(b) CFAF 100 million for works.  
Procurement by State-owned companies or public li mited companies with a majority State holding: 
 (a) CFAF 100 million for supplies, serv ices, including intellectual services; 
(b) CFAF 200 million for works. 
 Procurement by State-owned companies or public limited companies with a majority State holding governed by Law No. 90-07 of 
26 June 1990: 
 (a) CFAF 100 million for supplies, serv ices, including intellectual services; 
(b) CFAF 200 million for works.  
Legal and technical examination of pl anned procurement prior to approval: 
 
(a) CFAF 400 million for supplies; 
(b) CFAF 800 million for works; 
(c) CFAF 350 million for services, including intellectual services; (d) Procurement by direct negotiation; 
(e) Clauses to the aforementioned contracts. 
 
Principal methods for awarding contracts  - Open bidding procedure, with or without prequalification; 
- Restricted bidding procedure, follo wing an opinion issued by the DCMP; 
- Direct negotiation, following an opinion issued by the DCMP. 
Preference "For procurement following a bidding pr ocedure, a preference may be granted,  for an equivalent level of quality 
and comparable delivery periods and provided that the bid does not exceed more than 10% of the lowest bid, to 
workers' association or cooperatives, craftsmen's associa tions or cooperatives, artists' cooperatives and individual 
craftsmen belonging to the relevant consular chambers, and to approved survey, trai ning or financing bodies.  
The same preference is granted to bidders under Senega lese law or from WAEMU member countries and to 
bidders whose bids only include products  of Senegalese origin or origina ting in WAEMU member countries, in 
comparison with bidders that do not fall under Community law." 
Source : WTO Secretariat, on the basis of Decree No. 2007-545 of 25 April 2007 and Order No. 011580 of 
28 December 2007. 
(v) Protection of intellectual property rights 
110. Senegal ratified the revised Bangui Agreement (1999) on 9 March 2000 (joint report, 
Chapter III(3)(iv));  this Agreem ent applies as a domestic law in Senegal and is automatically 
enforceable.  In the case of a Sene galese applicant, the procedure for obtaining a title starts with filing 
an application with the Structure nationale de liaison  - SNL (National Liaison Body), which is the 
industrial property service in the Ministry in charge of industry, together with the supporting documents.  In 2008, Senegal adopted new domestic legislation on copyright and related rights in 
order to harmonize the coverage of the protection of  artistic property, as well as the relevant terms, WT/TPR/S/223/SEN Trade Policy Review 
Page 190 
 
 
  with the provisions of the TRIPS Agreement.155  The term of copyright protection has thus been raised 
from 50 to 70 years after the death of the author.  The Bureau sénégalais des droits d'auteur  - BSDA 
(Senegalese Copyright Office) is responsible  for collective administration in Senegal.156  Since 
26 April 1970, Senegal has also been a member of  the Convention establishing the World Intellectual 
Property Organization (WIPO), signed in Stockholm (1967). 
111. The authorities have indicated that the SNL' s activities focus on making economic operators 
aware of the importance of protecting intellectual property, especially as a tool for development of 
SMEs and SMIs (for example, the importance of  protecting trade names), and include providing 
applicants with support.  In 2009, its activities also included implementing Annex X to the revised 
Bangui Agreement concerning new varieties of plants .  The authorities have drawn attention to the 
efforts made by the OAPI to promote the protectio n of intellectual property arising from scientific 
research in the member States.  The special squad set up to combat counterfeiting and piracy, which has been operating since 2007
157, carries out inspections in markets.   According to recent information 
from this squad, a large number of persons have been arrested and an  estimated 7.8 tonnes of material 
have been seized, including 20,762 DVDs, 56,950 VC D media, etc.  This denotes considerable 
progress as, in 2005, according to the BSDA, three out  of five products sold in Senegal had been 
pirated.158 
112. The constraints faced by the authorities in implementing the Bangui Agreement (1999) 
include the lack of any domestic legal instrument fo r its implementation.  In addition, it would appear 
that there is a lack of consistency between this Agreement and Senegal's legal instruments (Civil 
Code, Penal Code, Customs Code).159  Efforts are being made to incorporate the various offences and 
sanctions recognized in the revised Bangui Agreement into Senegal's national provisions. 
                                                      
155 Law No. 2008-09 of 25 Ja nuary 2008 replaced Law No. 73 –52 of 4 December 1973. 
156 Online information from the Senegalese Copyri ght Office.  Viewed at:  http://www.bsda.sn. 
157 Decree No. 2006-13198 of 28 December 2006. 
158 SEMET online information, "Piraterie musical e au Sénégal", 6 July 2005.  Viewed at:  
http://semet.blogspot.com/2005/07/piraterie-mu sicale-au-sngal.html [15 March 2009]. 
159 The border measures pr ovided in Article 51 of the TRIPS Ag reement, which concern requests to 
suspend imports by a holder of rights, are in princi ple the responsibility of the national authorities, which 
determine the relevant provisions in the National Customs Code.  The integration of these provisions into 
Article 19 of Senegal's Customs Code (1987) is still under way. Senegal WT/TPR/S/223/SEN 
 Page 191 
 
 
  IV. TRADE POLICIES AND PRACTICES BY SECTOR 
(1) INTRODUCTION  
113. Since its second TPR in 2003, Senegal has end eavoured to instil new dynamism into its 
agricultural sector, which has been growing more slowly than other sectors during the period under 
review.  Agriculture (broadly defined) provides employment for roughly 60 per cent of the 
population, and its performance is important for th e poverty reduction goals established for 2015 in 
the Poverty Reduction Strategy Paper (PRSP) adopte d in 2001.  Self-sufficiency is the declared 
objective in the context of the common agricult ural policies established by the West African 
Economic and Monetary Union (WAEMU) and the Economic Community of West African States 
(ECOWAS). In particular, this involves promo ting the production of cereal crops, which Senegal 
currently mostly imports, and that of other basic food products for which any surplus is sold on local 
markets.  The measures to achieve this objective c onsist of subsidies to finance input purchases, 
adopted following the 2004/2005 crop season;  th e financial envelope for such measures was 
increased substantially in 2008-2009 following the a doption of the Major Agricultural Offensive for 
Food Security (GOANA).  Senegal also continues to give protection over and above the WAEMU 
Common External Tariff (CET) to local agribusiness products (wheat flour, tomato concentrate, 
condensed milk, fruit juices, sugar and cigarett es), as well as to unprocessed local goods, such as 
onions, rice, millet, potatoes, and so forth.  It also protects the poultry sector by prohibiting imports of poultry meat, including from countries not affected  by avian influenza.  The adoption of various 
instruments of the ECOWAS common agriculture po licy in 2009 (such as the ceiling CET rate of 
35 per cent, compared to 20 per cent under WAEMU and accompanying measures) could accentuate 
the level of protection afforded to the sector. 
114. Senegal does not have significant known mine ral reserves;  and mining activities make a 
marginal contribution to GDP.  Given the st rong global demand for mineral products, however, 
Senegal has intensified its prosp ection and exploration activities.  Crude oil is imported and then 
refined by the State enterprise Société africaine de raffinage  (SAR), to supply the local and export 
markets, especially Mali.  While the SAR holds a de facto monopoly on the production of petroleum 
products, a number of measures are be ing planned to restructure and m odernize it.  A regulator is set 
to be appointed for downstream activities in the hydrocarbons sector.  Another State-owned 
enterprise, Senelec, also holds a monopoly on the transportation and distribution of electricity within its concession area, and independent producers are re quired to sell their surplus to it.  Independent 
producers have monopoly concession contracts for electric ity distribution in rural areas.  Reform of 
the electricity subsector is also on the agenda. 
115. As is the case in the mining sector, Senegal ese manufacturing is still modest and remains 
dominated by the processing of agricultural and mini ng products, followed by crude oil refining.  A 
substantial part of the country's manufacturing activities are undertaken on a small-scale informal 
basis, essentially targeting the local market.  Reforms have been implemented nationally and 
regionally to improve the sector's performance, and these are starting to bear fruit.  Nonetheless, the 
structure and level of tariff protection in the sector do not generally provide incentives for vigorous expansion. 
116. Largely dominated by public administration and informal activities, services play a major role 
in the Senegalese economy, and have been one of the engines of economic growth over the last few 
years.  The sector's recent results reflect the robus t performance of transport and telecommunications 
services, which are substantially liberalized, althoug h the national telecom company, the semi-public 
Société nationale des télécommunications , has a dominant position in many segments; and operators WT/TPR/S/223/SEN Trade Policy Review 
Page 192 
 
 
  such as Transrail (rail transport) and Air Sénégal International are currently facing difficulties.  
Tourism is the country's second largest source of expo rt earnings after fisheries, and is viewed by the 
Government as crucial to its various strategies, including poverty reduction.  Financial services, for 
their part, are governed by the WAEMU common banking regulations, and the code of the 
Inter-African Conference on Insurance Markets (CIM A).  Senegal has made commitments under the 
General Agreement on Trade in Services (GATS) in  several categories, including financial services, 
telecommunications, transport and tourism. 
(2) AGRICULTURE AND RELATED ACTIVITIES  
(i) Overview 
117. Situated on the western coast of Africa in the Sahelian zone, Senegal has a land area of 
19.6 million ha., 700 km of coastline, and an exclusive economic zone (ZEE) of 180,000 km2.  Three 
major rivers traverse the country from east to west, flowing out into the Atlantic Ocean:  the Senegal 
River (1,700 km), the Gambia (750 km) and the Casa mance (300 km).  Arable land area is estimated 
at around 3.8 million ha. (roughly 90 per cent of that  country's total), while grassland and grazing land 
cover 6.8 million ha.  The country has 8.7 million ha . of forest, which are exploited to provide wood 
and its by-products to meet essential household energy needs. 
118. In 2006 about 60 per cent of Senegal's econom ically active population was employed in 
agricultural activities (including fisheries and livest ock breeding).  Access to land in the rural area is 
subject to the allocation regime (section (ii)), a nd the crops grown and methods used are traditional 
and family-based.  Agriculture is also practised  on the outskirts of cities by farmers and/or 
housewives.  Agriculture, including livestock breeding and forestry and fishery activities, contributed 
about 12.5 per cent of GDP in 2007.  Nonetheless, the sector lacks dynamism, and has been growing 
more slowly than other parts of the economy (Table  I.1).  As the production system in Senegal relies 
essentially on rainwater, crop seasons fluctuate in line with rainfall (Table IV.1);  and harnessing 
water resources remains a persistent challenge for Senegalese farmers.  Despite generally favourable 
water conditions, only 58,133 ha. (1.5 per cent of all arab le land) are irrigated;  the main irrigated crop 
being rice (mainly local varieties).  Senegal also has 187,867 hectares of land that could be irrigated 
but is currently unused with much greater poten tial, particularly in the Senegal River delta. 
Table IV.1 
Production, 1999/2000-2008/2009 crop seasons 
Crops 1999/00 2000/01 2001/02 2002/03 2003/04 2004/05 2005/06 2006/07 2007/08 2008/09 
Groundnuts 
for oil 950 000 1 003 506 887 356 260 723 440 709 565 853 .. .. .. .. 
Peanuts 56 357 58 034 56 481 4 623 .. .. .. .. .. .. 
Cotton 23 000 20 378 34 237 39 228 54 964 50 000 .. .. .. .. 
Millet 675 000 600 221 470 105 414 820 628 426 379 166 608 551 494 345 318 822 678 171 
Sorghum 147 444 143 750 140 477 114 174 189 787 132 400 143 989 121 003 100 704 251 515 
Maize 66 132 78 593 106 422 78 194 400 909 422 623 399 958 181 585 158 266 397 326 
Rice 364 000 190 928 243 907 176 672 231 805 197 095 289 424 212 377 193 379 408 219 
Fonio 3 053 1 064 772 880 966 1 430 1 253 889 1 068 4 425 
Niébé  68 000 47 290 31 720 12 805 34 705 17 387 .. .. .. .. 
Cassava 104 009 132 859 137 893 106 960 181 721 401 728 .. .. .. .. 
.. Not available. 
Source : Senegalese authorities. Senegal WT/TPR/S/223/SEN 
 Page 193 
 
 
  119. The main subsistence crops are millet, mai ze, sorghum, rice, cowpeas (niébé) and cassava;  
while cash crops include groundnuts and cotton, which provide raw materials for local agribusiness to produce food oils and cotton lint (Section (iii)).  Ve getable growing in general, and market gardening 
in particular (especially onions and tomatoes), are increasingly important on the outskirts of large 
cities where there is strong demand for this type of produce.  The tomato concentrate segment 
(Section (iii)) is vertically integrated within indus trial tomato-growing.  Cereal production fluctuated 
widely in the 1990-2006 period, in line with rainfa ll, despite showing a slight rising trend.  This 
basically matches the trend of sown area s, and returns are weak and fluctuating.
160  During this period, 
Senegal has become increasingly dependent on grai n imports to satisfy burgeoning demand in urban 
areas.  The Senegalese population was estimated  at around 12 million people in 2008 and is 
expanding at 2.5 per cent per year, according to Wo rld Bank data.  The rate of urbanization is also 
increasing (47 per cent of the population, particularly around Dakar, the country's capital, compared to 42 per cent six years earlier) owing to the stead y rural exodus.  Nonetheless, following the 
implementation of measures to support the GOANA programme, cereal production rebounded 
strongly in the 2008/2009 season. 
120. The increasingly strong demand for food products  in urban areas, where nutritional habits 
tend to be different from those in the rural area, targets crop and livestock products, either fresh or 
processed, such as bread, milk and dairy products (Section (iii)), meat (Section (iii)), fish (Section (iv)), fruit and market-garden produce, availa ble in the large distribution circuits and on local 
markets.  The quality of household nutrition depends above all on the income available to its members 
(e.g. wages from employment), whereas, in rura l areas, it is the household's own production capacity 
that determines the extent to which its basic food needs are met.  Around 23 per cent of the population 
was undernourished in 2000-2003, the same proportion as a decade earlier in 1990-1992.
161 
121. Following the ban on importing poultry meat im posed on 24 November 2005 (Section (iii)), 
goods imported from other countries are mainly cereals (Chapter 10 of the Harm onized System (HS)), 
which accounted for about 10 per cent of total imports in 2006 (in second place behind petroleum 
products), chiefly rice (from India and Thailand).  Senegal consumes 800,000 tonnes of rice per year, 
of which 80 per cent comes from abroad.  With a share of about 3 per cent, other major imported agricultural products include:  edible oils (Chapter 15 of the HS), imported from Côte d'Ivoire (palm 
oil) and from Brazil (soya);  and milk (Chapter  4 of the HS), imported in powder form from 
Argentina, France and Ireland.  Imports also play a major role in supplying the national market with 
farm inputs, material and equipmen t.  The trend of the harmonized consumer price index shows a very 
steep rise in cereal prices, despite steps to  ease customs duties taken by the authorities in 
November 2007 (Section (ii)).  The cereals price index rose from 93.1 in February 2006 to 97.8 in February 2007, 109.1 in February 2008 and 135.2 in  February 2009 (an average increase of 23.9 per 
cent per year between 2008 and 2009). 
(ii) Agricultural policy 
122. The GOANA programme was launched on 18 Ap ril 2008 by Senegal's Head of State.
162 This 
policy originated as a result of the trends noted above and in the framework of the PRSP II;  the 
somewhat disappointing contribution made by Sene galese agriculture and agribusiness to national 
economic growth, the pace of which needs to stabili ze at a higher level in line with the country's 
Accelerated Growth Strategy (SCA);  increasing food insecurity, and the increasing weight of food 
                                                      
160 CSAO-CILSS (2008). 
161 FAO online information, "Food Security Statistics - Senegal".  Viewed at:  
http://www.fao.org/faostat/ fo odsecurity/Countries/EN/Senegal_e.pdf  [15 March 2009]. 
162 Ministry of Agriculture (2008). WT/TPR/S/223/SEN Trade Policy Review 
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  expenses in household budgets, particularly followi ng the surge in cereal prices on world markets in 
the period 2006-2008;  and the poverty suffered by rural families which is fuelling the rural exodus 
and emigration abroad.  Between October 2008 and 2010, GOANA is targeting production of 
2,000,000 tonnes of maize, 3,000,000 tonn es of cassava, 500,000 tonnes of paddy rice and 
2,000,000 tonnes of other cereals (millet, sorghum and fonio). In the livestock segment, its goals are 
to produce 400,000,000 litres of milk and 600, 000 tonnes of meat. Total investment of 
CFAF 47 billion is forecast for the 2008/2009 growin g season (Table IV.2), most of which is destined 
for special programmes to revive key subsectors (s unflower, sesame, bissap, potato) and subsidies to 
finance fertilizer purchases (CFAF 13 billion). Si nce the 2004/2005 season, subsidies of 50 per cent 
have been paid on the price of fertilizers and ph ytosanitary products, and 70-80 per cent in the case of 
seeds (other than groundnuts) and selected agricultural materials, within the bounds of the global 
annual envelope assigned for this subsidy, the amount  of which has been subs tantially increased.  This 
subsidy policy has been supported by price contro ls on the products in question.  Subsidizable 
amounts are allocated by region and distributed by local committees through the sous-préfets or rural 
council presidents.  It is worth noting that the ag ricultural input subsidy had been abandoned since 
1989, before being revived under the National Progr amme for Rice Self-Sufficiency, followed by 
specific programmes to revive key subsectors. 
Table IV.2  
Agricultural production subsidies, 2005/2006-2008/2009 
 Crop season 
Component 2005/2006 2006/2007 2007/2008 2008/2009 
Fertilizer 6,000,000, 000 4,618,891,277 9,676,208,088 13, 258,390,600 
Price support for groundnut producers 5,071,883,764 7,550,000,000 6,730,696,160 725,178,795 
Subsidy for groundnut seeds 2,700,000,000 3,252,337,661 5,022,202,900 9,538,644,670 
Special programmes 1,041,775,000 500,000,000 2,844,015,360 18,609,107,330 
Crop protection 1,991,000,000 921,000,000 1,200,000,000 915,891,429 
Rural credit insurance fund 4,000,000,000 0 800,000,000 ..  
Agricultural material 2,940,102,632 1,000,000,000 1,969,499,149 650,000,000 
Special hydro-agricultural equipment repair 
programme  ..  ..  ..  3,500,000,000 
Total 23,744,761,396 17,842,228,938 28,242,621,657 47,197,212,824 
.. Not available. 
Source :  Senegalese authorities . 
123. The GOANA programme aims to  achieve "food sovereignty",163 in line with the objectives 
announced in the Agriculture-Forestry-Livestock Framework Law ( Loi d'orientation 
agro-sylvo-pastorale  - LOASP) passed in 2004.164  The operational elements of this legislation 
include the National Agricultural Development Pr ogramme (PNDA), prepared with assistance from 
the Food and Agriculture Organization of United Nations (FAO) and adopted in December 2003, 
together with a Senegal Forestry Action Plan (P AFS) and a National Livestock Development Plan 
(PNDE), neither of which has yet been defined.  The numerous implementing regulations envisaged 
                                                      
163 According to the manager of the Market Regula tion Board (ARM), food security needs to be 
distinguished from food sovereignty. The latter enables a country to protect the local market from competition from imported products, especially when prices on world markets are kept low as a result of the subsidy 
practices of developed countries ( Le Soleil , Alioune Cissé (ARM manager):  "La GOANA est plus qu'une 
rupture", 6 May 2008.  Viewed at:  http://www.lesoleil.  sn/article.php3?id_article=36342  [12 April 2009].) 
164 Law No. 2004-16 of 4 Ju ne 2004.  Article 36 of the LOASP st ates:  "Whenever necessary, the State 
implements protection measures or subsidies to reduce or suppress distortions in foreign trade within WAEMU 
and ECOWAS,  while respecting the Agreements of the World Trade Organization." Senegal WT/TPR/S/223/SEN 
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  for the LOASP have been delayed, in particular th e adoption of a land policy, which has been a work 
in progress since 1996.  This delay is the result of a dispute between those who benefit from customary law and the new requirements introduced by the land policy, reflecting the Government's 
desire to promote to private investment in agri culture, to create industr ial-scale production units (see 
below). 
124. The LOASP legalizes the organization of Sene galese agricultural activity by sector, with 
public-private consultation arrangements to impr ove dialogue between the State and recognized 
inter-professional structures (e.g. the National Inter-professional Groundnut Committee of Senegal 
(CNIA) and the National Cotton Producers Federation (FNPC) (Section (iii)(c)), that exist to defend 
their members' interests and provide services to them.  At the highest level of government, the 
National Council for Rural Consensus and Cooperation (CNCR)
165 embraces 22 farmer groupings, 
including those in the fishery sector, and engages in dialogue with the authorities.   The National 
Agricultural Lending Bank (Caisse nationale du cr édit agricole - CNCAS) grants loans under 
commercial conditions (Section (4)).  In most ca ses (groundnuts, cotton, rice, tomatoes, onions, 
potatoes, sesame), the minimum producer price for th e season is set each year by an inter-professional 
agreement.   
125. Consensus and coordina tion in relation to f ood security policies and programmes is the 
responsibility of the National Food Security Co uncil (CNSA), created in June 1998.  This 
organization bases its activity on information gather ed by the Food Security Observatory (OBSEA). 
To protect the consumer, the retail prices of basic food products (rice, milk, edible oils, wheat flour 
and bread) were fixed or standardized in early 2009.  More generally, however, the lack of an 
effective competition policy has enabled participants  in the distribution chain of imported foodstuffs 
to create rent situations that push up the prices  of these products between unloading at the port of 
Dakar and their final distribution on the domestic market.166  This enables local producers to charge 
relatively high prices for their identical or si milar goods, except in cases where distribution margins 
are fixed (such as imported rice and edible oils).   
126. Achieving the GOANA objectives raises the issue of  access to land, since the registration of 
land plots has been growing exponentially owing to  the spread of urban areas and modern economic 
activities.  While land registration has been practised in Senegal since the colonial period, in reality 
this only covered the urban area, leaving 95 per cen t of land unregistered when the law defining the 
national domain was passed in 17 June 1964.167  According to that legislation, the State does not own 
the nation's land but administers it on behalf of the p opulation at large.  Rural land is almost entirely 
subject to the common-law National Ownership Regime.  The State defines development rules, which, following the decentralization process that be gan in 1972, are administered by rural councils, 
under the tutelage of the préfets.   Landholding is thus accessed by allocation from the rural council 
cost-free (fees were abolished in 1964), but the beneficiary in question must live in the community 
and (with his/her family) make productive use of the plot. A land allocation is normally cancelled if it 
is not put to productive use.  Land is not bequeathed in  the event of death (but inheritors have priority 
when the land plot is reallocated) and no real right accompanies the allocation.  Land plots in "pioneer" zones of irrigated agriculture in th e Senegal River Valley, which are developed and 
organized by the River Delta Land Management a nd Development Company (SAED) are allocated by 
                                                     
 
165 Online information from the National Council for Rural Consensus and Cooperation,  Viewed at:  
http://www.cncr.org. 
166 Powdered milk, unloaded at the port of Dakar at an average c.i.f. price of  CFAF 1,324, is sold to 
consumers at CFAF 2,692.  Broken rice unloaded at the port of Dakar at a price of CFAF 154, is sold to 
consumers at CFAF 250.   
167 International Institute for Environment and Development (2008);  Terre des Hommes Suisse (2008). WT/TPR/S/223/SEN Trade Policy Review 
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  the SAED for all collective entities (cooperatives,  production associations, economic interest groups 
(GIEs)), with which it has signed a contract.  Th e State may grant long-term leases on its own land, 
thereby providing landholding security.   
127. As the land policy requires developed land plots to  be rented out preferentially to local crop 
growers, private investors (either national or fore ign) are sought to develop land plots in "pioneer" 
agriculture zones under long-term leases, and also to  cover the essential areas of input supply, storage, 
processing, distribution and other services to producers and distributors.  The medium-term objective of GOANA is to double the area under cultiva tion from 1.869 billion ha. in 2007-2008 to 
3.871 billion ha. by 2012, and to increase the tonnage produced by nearly sixfold, to 
8.6 million tonnes from its 2007-2008 level of 1.5 m illion tonnes.  This involves extending irrigated 
rice growing areas in the Senegal River Valley to  exploit its higher productivity (an increase from 
1 tonne/ha. to 6-9 tonnes/ha.), thanks also to the use of high-yielding varieties and two crop cycles per 
year.  The SAED handles agricultural water arrangem ents in the north of Senegal, with developed 
land plots allocated under contract, while in the sout h this task is undertaken by the Agricultural 
Development Corporation ( Société de développement de l'agriculture  - SODAGRI).  New production 
units must obtain authorization to start operations.  Agricultural investment is promoted by APIX.
168   
A special law establishes a tax and customs regi me governing activities undertaken within GOANA, 
and, in particular, grants exemptions from VAT and customs duties on imports of agricultural inputs 
and materials, and from income taxes for five year s in the case of agricultural units created under this 
framework.169  The "Return to agriculture agency" ( L'Agence du plan retour vers l'agriculture  - 
REVA) also supports private agriculture promoters.   
128. There are three types of State or quasi-State in tervention in Senegal's agriculture sector:  those 
funded by the State through the Ministry of Agricu lture (which is also responsible for livestock 
breeding and fishery activities);  semi-State stru ctures and projects financed by the State and 
development partners or both; and  projects finan ced by non-governmental organizations (NGOs).  
The Ministry of Agriculture is the top-level author ity on national agricultural policy; it takes decisions 
on State infrastructure investment and brings togeth er the main departments and services related to 
agricultural activity, at both the central and the regional levels.  The State also works with 
development partners to finance the activities of se mi-State structures that involve the agriculture 
sector.  Research into seeds a nd new cultivation techniques is undertaken by the Senegalese 
Agricultural Research Institute (ISRA ), in partnership with the Deve lopment Research Institute (IRD) 
and the Agricultural Research Centre for Interna tional Development (CIRAD).  The Food Technology 
Institute (ITA) works on processing techniques for agribusiness.  The National Agricultural and Rural 
Advisory Board (ANCAR) provides training, awar eness-raising, and information services (among 
others), with a view to transferring agricultura l technologies through contracts signed with producer 
organizations.170   The National Pedology Institute (IN P) provides specialized cartographic 
information, and the Geographic and Cartographic Department (DTGC) supplies a large range of 
maps.  There are numerous field projects (dev elopment of water rese rvoirs, support for the 
procurement of agricultural material, eradicati on of animal diseases), mainly financed through 
external funds.  A large number of NGOs are also active at the local level. 
129. Apart from the interventions noted above (subsid ies, market regulation, and floor prices for 
staple crops), the main fiscal support provided to crop farmers, livestock breeders or fishermen, 
                                                      
168 APIX has prepared a complete dossier on inve stment opportunities in Senegal under the GOANA 
programme, which has been viewed on their site  www.investirausenegal. com, clicking on "l'Espace 
téléchargements". 
169 Law No. 2008-54 of 21 July 2008.   
170 ANCAR online information.  Vi ewed at: http://www.ancar.sn/. Senegal WT/TPR/S/223/SEN 
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  currently consists of the following measures:  exem ption from the tax on corpor ations and other legal 
persons (IS), for agricultural cooperatives and thei r unions, mutual credit banks, mutual agricultural 
insurance or reinsurance companies, and rural de velopment and management companies, for which 
subsidies represent 80 per cent of their financing;  exemption from the tax on profits made by crop 
farmers and livestock breeders from the sale of crop or  livestock products produced on their land;  and 
exemption from the business licence fee (patente).   The special GOANA law provides a range of tax 
incentives for investments made under its auspices, through a regime that  is more favourable than that 
provided by the Investment Code.  The free expor t enterprise regime (Chapter II(4)), which gives 
greater incentives, is only open to agricultural enterp rises that obtain at least 85 per cent of their sales 
revenue from exports, such as fishery enterprises (Section (iv)). 
130. Senegal's tariff, based on the WAEMU CET, provides a comparatively higher level of 
nominal protection for agricultural than for non-agricu ltural products.  The simple average of the rates 
applied to agricultural products in 2008, under the ISIC definiti on (including livestock production, 
fishing and forestry) was 13.1 per cent (Table AIV. 1), above the global average of 12.1 per cent.  
Certain imported products are also subject to a surc harge of between 10 and 20 per cent, levied at the 
customs frontier (without a domestic counterpart), such as millet, onions, potatoes, sorghum, banana, 
and rice (Chapter III(2)(iv)).  A specific impor t tax (TCI), a Community mechanism applied 
nationally to offset subsidies by foreign countries or  to cushion the effects of sharp fluctuations in 
international prices on Community pr oduction, is levied on several  products (wheat flour, tomato 
concentrate, fruit juice and sugar).  There are al so a number of internal duties and taxes, including 
VAT at 18 per cent, and, where appropriate, exci se duty (on tobacco products, alcoholic drinks and 
fats).  In several cases relating to food products , customs valuation is based on reference prices 
(Chapter III(2)(ii)).   
131. The State may take measures to provide relie f from customs duties and/or VAT by way of 
support.  For example, the suspension of duties or taxes, or both, on imported products (broken rice, 
wheat, powdered milk, and packaged rice) were among the 19 measures announced in 
November 2007 to combat the high cost of living;171  the suspension of these duties and taxes 
remained in effect from July 2007 to September 2008.172   The State can also directly subsidize the 
sale price (of rice for example) or pay off balan ces owed on CNCAS loans.  Agricultural products, 
including food products, may be subject to tech nical regulations and sanitary and phytosanitary 
measures (Chapter III(2)(v) and (vi)).   
132. The Market Regulation Board (ARM), establis hed in 2002, monitors and regulates markets 
throughout national territory, covering the following pr oducts:  rice, maize, bananas, potatoes, onions, 
tomatoes for processing (since 2006), sorghum and souna millet.  Import restrictions are periodically 
imposed on certain products to make it easier to sell domestic production (Chapter III(2)(iv)).  These measures are accompanied by a table of recommended prices to guarantee a constant profit margin 
(CFAF 25/kg. in the case of locally produced onions) for all sector participants.
173 
133. Senegal's agricultural policy is evolving in a subregional setting marked by harmonization of 
the objectives and instruments of agricultural policies.  WAEMU and ECOWAS each have a common agricultural policy (joint report, Chapter I, Section (3)(i)).   The introduction of a new 
                                                     
 
171 Infosen , "Denrées de première nécessité: 19 mesure s pour faire face à la hausse des prix", 
1 November 2007.  Viewed at:  http://www.inf osen.net/spip.php?article 392 [15 March 2009]. 
172 IMF (2008a). 
173 Le Tri du Consommateur , "Oignon - Commercialisation de la production locale: Les importations 
bloquées au 1er avril", 30 March 2007.  Viewed at:  http://www.ascosen.sn/milnews.php?subaction= 
showfull&id=1175290952&archive=&start_from=&ucat=5& [15 March 2009]. WT/TPR/S/223/SEN Trade Policy Review 
Page 198 
 
 
  maximum 35 per cent rate and accompanying measur es as a result of the adoption of the ECOWAS 
common external tariff should strengthen the leve l of protection and increase intra-Community trade 
in these products, particularly in the five priori ty sectors (rice, livestock/meat, poultry, maize and 
cotton) .  Community programmes on standardization, conformity assessment and certification, and 
the harmonization of veterinary pharmaceuticals le gislation, phytosanitary and animal health 
surveillance and control, and food safety (joint repor t, Chapter III(2)(vi)) are expected to help develop 
trade in these areas.  Senegal also hopes to dive rsify its exports into developed markets, where it 
currently encounters difficulties linked above all to sanitary and phytosanitary measures.   
(iii) Policy by sector 
(a) Groundnuts 
134. Groundnut cultivation is an ancient activity in Senegal and was for a long time the country's 
leading agricultural segment.  Groundnut oil, expo rted to France during the 1960s (earning around 
80 per cent of the country's merchandise export earnings in 1960) was consumed on a massive scale 
before giving way to other edible oils (olive, so ya, palm).  Groundnut cultiva tion in Senegal currently 
engages around 10 per cent of the population (about on e million people), and is done on 50 per cent of 
sown land in rotation with millet a nd sorghum.  Output is used to manufacture peanut paste, peanut 
butter or snack products, or for processing into crude  and refined groundnut oil, groundnut flower, 
haulm and oil cake as cattle feed.  The Presi dential Council of 24 May 2007 was devoted to 
groundnuts and set a production target of 1,000,000 tonnes, a level last achieved in the 2000/2001 season, compared to an output of 427,093 tonnes in 2007/2008.   
135. Since the 2004/2005 season, suppor t for groundnut production has consisted in a subsidy on 
input prices (seeds, fertilizers and phytosanitary pr oducts, along with selected agricultural materials), 
within the bounds of the annual global envelope, the amount of which has increased sharply under 
GOANA.  Since the 2004/2005 season, the price of groundnut seeds has been set at CFAF 100/kg. (instead of CFAF 225, i.e. a subsidy of around 55 per cent, except in 2006 and 2007 when the price was CFAF 80/kg.), subject to an upper limit (rising from 35,000 tonnes to 71,208 tonnes for the 
2008/2009 season), for a total increase in the fi nancial envelope from CFAF 4.8 billion to 
CFAF 6.6 billion.  The seeds are distributed  to SUNEOR, NOVASEN, the Touba agribusiness 
complex and to other private seed agencies authori zed by the State, and then resold to groundnut 
growers at the maximum price set by the Govern ment.  A number of programmes financed by 
development partners are in place to rebuild seed capital, operating through ISRA, ANCAR and 
DISEM.  Agricultural programmes since the 2004/ 2005 season have also included a 50 per cent 
subsidy for fertilizers, also subject to a maxi mum limit (15,000 tonnes for the 2008/2009 season).  
Groundnut growers also benefit from tax support measures under the incentiv e regimes implemented 
for farmers and processing firms (Section (ii)).  Gr eater sector professionalization and, in particular, 
more extensive use of irrigated production syst ems seem necessary for sector development. 
136. Groundnut oil extraction is done by the private enterprise SUNEOR, and by NOVASEN and 
the Touba agribusiness complex.  Refined groundnut oil,  a staple food product, is sold in the domestic 
market, while the crude oil is exported (95 per ce nt to the European Union).  With a view to 
recapturing the French market, SUNEOR guarantees grain traceability from the point of collection to 
the reception centre, pursuant to the European Direc tive that entered into force on 1 January 2006.  
Crude groundnut oil (HS heading 1508.10) accounted for 4 per cent of Senegal's exports in 2006 
(petroleum products were the country's leading export category with a 24 per cent share).  These 
enterprises also import crude oils from other plant sp ecies (olive, soya, palm), and refine it for sale on 
the domestic and local markets. Senegal WT/TPR/S/223/SEN 
 Page 199 
 
 
  137. Liberalization of the groundnut subsector, which was already under way at the time of 
Senegal's second TPR, included priva tization in 2004 of the Nationa l Oilseed Marketing Corporation 
of Senegal (SONACOS)174, which became SUNEOR in 2007.175 The Government had previously 
broken up SONAGRAINES, a subsidiary of SONAC OS, which was responsible for picking the 
groundnuts and transporting them to processing factori es, for the benefit of private storage operators 
(OPS).  Authorized by SUNEOR, NOVASEN and the Touba agribusiness complex establish contact points for the purchase of grain, for which the seaso n price is set by the National Inter-Professional 
Groundnut Committee of Senegal (CNIA);  for the 2008/2009 season, the proposed producer price 
was CFAF 165/kg., set by the CNIA, without subsidies.
176  In the previous season, the State had 
subsidized the producer price by CFAF 15/kg.177  Another outlet for groundnut growers is the parallel 
market ( louma ), where prices reflect supply and demand, and can be well above the official price.178 
138. Edible oil in Senegal is subject to a TCI of 10 per cent, in addition to a 20 per cent customs 
duty. The 25 per cent safeguard measure imposed on refined edible oils as from 1 January 2006, and 
restricted to palm oils in August 2006, was re pealed on 15 September 2008 (Chapter III(2)(iii)(b)).  
Senegalese regulations on edible oils, not yet notifie d to the WTO, are compulsory.  Moreover, edible 
oil obtained from groundnuts is exempt from the tax on fatty food products charged on refined oils 
(15 per cent);  butters, milk creams and their blends  (12 per cent);  and other fats (5 per cent), except 
for crude oils to be refined in Senegal.  Despite these measures, imports of edible oils 
(HS Chapter 15) increased by 85 per cent between 2002 and 2006. 
(b) Cotton179 
139. Despite the privatization in 2003 of the form er State-owned textile  fibre development 
company SODEFITEX,180 the cotton subsector has not been ra dically restructured since Senegal's 
second TPR.  SODEFITEX holds a monopoly over cotton lint production, and remains the sole buyer of seed cotton produced by growers, which the en terprise fully controls. The growers cultivate cotton 
in rotation chiefly with millet and groundnuts.  An  inter-professional agreement between the State, the 
National Cotton Producers Federation (FNPC) and SODEFITEX sets targets for each season:  in 
2008/2009, the target set was 55,000 tonnes of seed cotton, based on a single minimum purchase price 
of CFAF 195/kg. in 2004/2005 and 2005/2006, and CFAF 180/kg. in 2006/2007.  The State 
                                                     
 
174 Izsos (the consortium encompassing the Advens group, the Belgian group Desmet and Sodefitex) is 
the majority owner of SUNEOR, with around 66.9 per cent of the shares, while the State holds 25 per cent and 
the remainder is owned by the employees. 
175 This enterprise has published a periodic newsletter since May 2007.  Viewed at: 
http://www.suneor.sn/.   
176 According to SUNEOR, this price is too high in relation to world markets.  The latter is influenced, 
among other things, by support measures applied by certain developed countries (C. Badiane (2001)). 
177 L'International , "Sénégal: Pas de subvention sur le kg. de l'arachide cette année" , 1 December 2008.  
Viewed at:  http://www.linternati onalmagazine.com/article5976.html. 
178 Le Quotidien , "SUNEOR - Les paysans boudent la sous-facturation de l'arachide: 165 francs n'huile 
pas 2009", 20 December  2008.  Viewed at:  http://www.lequotid ien.sn/index.php?option=com_ 
content&task=view&id=3648&Itemid=10. 
179 Journal de l'entreprise de la SO DEFITEX, "Renaissance Cotonnière", N°  10, November 2008.  
Viewed at:  http://www.sodefitex.sn/pdf/RC10.pdf [20 Ma rch 2009];  renseignements en ligne de l'épicerie 
équitable, "US-GPC Kédougou Sénégal".  Viewed a t:  http://www.epicerie-equita ble.com/epicerie/images/ 
pdf/fiche_coop_kedougou.pdf [20 March 2009]. 
180 Cotton producers have acquired 30 per cent of th e shares (they had no holding before the operation), 
the other shareholders being:  Geocoton (51 per cent compared to 20 per cent before the operation for 
DAGRIS);  the State (10 per cent comp ared to 77.5 per cent before the op eration);  weavers (9 per cent).  
Viewed at:  http://r0.unctad.org/infocomm/anglais/COTTON/chain.htm#se [20 March 2009]. WT/TPR/S/223/SEN Trade Policy Review 
Page 200 
 
 
  participates in the SODEFITEX supervision policy by  paying subsidies to the enterprise, as well as on 
fertilizers and other inputs, together with ta x support measures.  SODEFITEX provides seeds 
(supplied by SYNGENTA & Co.), fertilizers and phytosan itary products (the la tter mainly imported), 
as well as equipment for growers who pay fixed pric es through credits negotiated by the FNPC with 
the CNCAS. 
140. Since 2004, price increases in complex fertilizer  (up by 162.5 per cent) have greatly outpaced 
the price of seed cotton in the national market, making cotton growing less profitable, and putting the sector into difficulty.  Cotton production peak ed at around 55,000 tonnes in 2003/2004, before 
dropping back to 40,271 tonnes in 2004/2005 (Table IV.1), 46,709 tonnes in 2005/2006, and 
52,353 tonnes in 2006/2007.  Fo r the 2008/2009 season, the authorities have granted a subsidy of 
CFAF 1.5 billion and a subsidy of CFAF 200 milli on to SODEFITEX to keep input prices at their 
2007/2008 season level.  This enterprise manages gr owing-season credit and can decide, in agreement 
with the inter-professional grouping and the CNCAS,  to reduce reimbursements by growers payable 
at the end of the season. 
141. Seed cotton produced is stored and then collected by SODEFITEX and delivered to 
five ginning factories, using its own trucks.   To tal annual capacity (ginning season) is 65,000 tonnes.  
After the ginning process (with an average coeffici ent of 40 per cent) SODEFITEX exports mainly 
cotton lint.
181 SODEFITEX sells seed cotton separately, whic h is used to make animal feed.  Cotton 
weaving could have come to play a more significant part in the Senegalese economy as a result of the country's participation in the textile initiative provided under the United States African Growth and 
Opportunity Act (AGOA) (Chapter II(3)(ii)(f)), but local  textile mills do not appear to be in a position 
to fully benefit from this.  Senegal also particip ates in various initiatives to promote African cotton 
and backs moves to put an end to support measures im plemented by developed countries.  It currently 
holds the presidency of the African Cotton Association. 
(c) Tobacco 
142. The West African Tobacco Manufacture (MTOA)  encompasses 830 tobacco planters from the 
Casamance and Kaolack regions, sets a floor pric e for tobacco purchases and provides subsidized 
imports on credit.  The MTOA no longer has a monop oly of production of cigarettes in Senegal, 
which have also been made locally by Philip Morris since 2006, using domestic and imported 
tobaccos.  Imported cigarettes are subject to a maximum 20 per cent tariff and 18 per cent VAT, as well as an excise duty of 40 per cent on premium cigarettes and imported leaf tobacco and 15 per cent 
on standard cigarettes (Chapter III(2)(iii)(d)).
182  Cigarette packaging is subject to compulsory 
marking (Chapter III(2)(viii)).  The distinction between premium and standard or "economic" 
cigarettes already existed at th e time of Senegal's second TPR.183  According to the Senegalese 
authorities, two types of cigarette are produced lo cally, but the lower tax on "economic" cigarettes 
makes them affordable for people on low incomes. 
                                                      
181 APIX online information.  Viewed at:  http://www.investinsenegal.com/ou_textile.html. 
182 Premium cigarettes are defined as those with an ex factory pre-tax sale price, or c.i.f. customs value 
plus duties and taxes charged by Customs (except for VAT and the excise duty), of at least CFAF 250 per pack 
of 20 cigarettes, while "economic" cigarettes are those sold at a price below CFAF 250 per pack of 20.  The 
excise duty base consists of the c.i.f. value, plus the customs duty of 20 per cent, a 20 per cent surcharge, the 
statistical (RS) and Community solidarity (PCS) levies of 2.5 per cent of the total, and VAT of 18 per cent.  
Premium cigarettes suffer total tax of 118 per cent, while “economic” cigarette s are taxed at 93 per cent.  Online 
information from the Senegalese Customs, "D édouanement des cigarettes".  Viewed at:  
http://www.douanes.sn/spip/ spip. php?article25 [3 March 2009]. 
183 WTO document, WT/TPR/S/119-4, 30 June 2003. Senegal WT/TPR/S/223/SEN 
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  (d) Other products 
143. The Senegalese food canning company (SOCAS, owned by the Moulins Sentenac group) 
processes fresh tomatoes produced locally.  This enterprise is protected from competition by the 
imported product by the fact that only its produc tion can be sold in the domestic market, under a 
mandatory Senegalese regulation on double-str ength tomato concentrate (Chapter III(2)(vi)).184 
144. In the sugar sector, the Senegalese Sugar Company (CSS)185 holds a de facto monopoly186 as 
the only operator in the sector in Senegal.  Refi ned sugar is subject to price equalization through the 
special import tax (TCI),187 which is levied on top of the applicable duties and taxes.188 Sugar used as 
an input (e.g. in the manufacture of finished pr oducts, drinks or biscuits) is exempt from the TCI 
provided that the importer holds an industrial certif icate issued by the Ministry of Industry (such 
processes are subject to compulsory marking (Section (viii)).  Distribution of sugar (whether imported 
or produced locally) on the Senegalese market is done exclusively by the CSS.  This company, a 
producer of sugar itself, including brown sugar at  its sugar cane plantations in the north of the 
country, covers deficits in its own pr oduction by purchasing refined products. 
(iv) Livestock189 
145. Like other WAEMU countries, Senegal has a large livestock population, which in 2008 
consisted of the following:  3.2 million bovine cattle;  5.3 million sheep;  4.5 million goats;  
327,000 pigs;  and 35.5 milli on poultry (family and industrial) (T able IV.3).  Senegal is the second 
largest poultry producer in the WAEMU area after Côte d'Ivoire.  The livestock subsector is among 
those selected by WAEMU as a vehicle for the inte nsification of trade among its members.  Poultry 
and goat breeding is practised by most rural families, for whom herds are viewed as a source of 
                                                      
184 According to SOCAS, since 1987 (with another company participating in the sector since 1979, 
since taken over by SOCAS), fresh tomatoes produced in the country have supplied all of Senegal's tomato concentrate needs, as well exports to other countries in the subregion.  To  do this, at the time the company 
agreed a development management contract with the State which afforded it protection in the domestic market, 
in exchange for agricultural production commitments and coverage of the domestic market needs.  SOCAS online information, "Historique".  Viewed at:  http://w ww.socas-senegal.com/historique.htm [30 June 2009]. 
185 Part of the Mimran group, which also owns the enterprise Les Grands Moulins de Dakar.  
L'Express.fr,  "Jean-Claude Mimran", 27 January 2000 (u pdated 15 December 2003).  Viewed at:  
http://www.lexpress.fr/actualite/monde/afrique /industrie_492957.html [10 March 2009]. 
186 Sud Quotidien , "Augmentation du kilogramme du sucre par la CSS - La colère sucrée des députés".  
Viewed at:  http://www.seneweb.c om/news/engine/print_article.php?artid=3781" [15 March 2009]. 
187 As the price of sugar is guaranteed in certain foreign markets, the trigger (threshold) price is 
calculated as follows:  PD=([(PG UE+PGUSA+PMS)/3]+FA), where PD=trigger price;  PGUE=guaranteed 
price in the European Union;  PGUS A=guaranteed price in the United States ;  PMS=spot market price,  and 
FA=shipping costs.  The amount of the equalization consists of the differential between the value calculated on 
the basis of the trigger price, on the on e hand, and the c.i.f. value declared on  the basis of the spot price, on the 
other.  Online information from the Ministry of Mines, Industry and SMEs, "Présentation de la Taxe 
Conjoncturelle à l'Importation (TCI)".  Viewed at:  
www.industrie.gouv.sn/PRESENT_TAX_%20CONJONCT_import.doc [3 March 2009]. 
188 The foundations of this policy seem to be linked to competition problems in the sugar sector.  See 
the comments made by th e Minister of Trade in Sud Quotidien , "Augmentation du kilogramme du sucre par la 
CSS - La colère sucrée des députés".  Viewed at:  http://www.seneweb.com/news/engine/print_ar ticle.php?artid=3781" [15 March 2009]. 
189 Rédev online information, "Filière bovine".  Viewed at: http://www.redev.info/elevage//veille/ 
documents/3.Filiere_viande_bovine.pdf;  FAO (2005 );  Embassy of France in Senegal (2008). WT/TPR/S/223/SEN Trade Policy Review 
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  saving, and the eggs and meat produced by poultry and goats are staple foods.190  Poultry is also bred 
commercially (often financed in the suburbs by wage-earners as a second gainful activity), and on an 
industrial scale.  Poultry breeding consumes  about 50 per cent of national maize production 
(Table IV.1).  The slaughter of chickens and th eir processing into meat remains a household activity, 
however, since the sector has no upstream inve stment (industrial slaughtering and processing, 
distribution).  Sheep and bovine cattle breeders are mainly herdsmen who share forage, pasture and 
water resources, and suffer hardship in periods of  low rainfall.  The meat and milk yields are 
relatively low because of reliance on local species. 
146. The most striking trend is that of industrial poultry breeding, which more than doubled 
between 2005 and 2008, owing to the ban on poultry me at imports from all sources without exception, 
which was imposed since November 2005 as part of the fight against avian flu.191  In 2005, 
11,287 tonnes of poultry meat were imported, compared  to nothing in 2006.  The ban, which was still 
in place in June 2009, covers all origins, incl uding those not declared affected by the World 
Organisation for Animal Health (OIE), and it th us protects Senegalese poultry from all foreign 
competition.192  With certain reservations, a repeal of the ban has been agreed for imports of hatching 
eggs and chicks for breeding (Chapter III(2)(vi)).  Nonetheless, local production of broiler chicks 
more than doubled between 2005 and 2007, from 5.32 million to 11.15 million head.193  T o t a l  
production of eggs for consumption grew from 18.8 tonnes in 2007 to 22.2 tonnes in 2009.  The share of imports in the total supply of meat from a ll species on the Senegalese market fell from 11.2 per 
cent in 2003 to 5.8 per cent in 2008, thus reflectin g greater self-sufficiency, in line with Senegal's 
agricultural policy.  Livestock breeding is s till covered by the Livestock Breeding Development 
Policy Letter (LPDE), adopted in 19 99, but this is set to be replaced during 2009 by a National Plan 
for Livestock Breeding Development (PNDE),  which is currently being prepared. 
Table IV.3 
Annual national trends in the livestock population, 2002-2008 
(Thousand head)  
Species 2000 2001 2002 2003 2004 2005 2006 2007 2008 
Bovine cattle 2,986 3,061 2,997 3,018 3,039 3,091 3,137 3,163 3,210 
Sheep 4,542 4,678 4,540 4,614 4,739 4,863 4,996 5,109 5,251 
Goats 3,879 3,995 3,900 3,969 4,025 4,144 4,263 4,353 4,477 
Pigs 269 280 291 303 300 309 318 319 327 
Horses 471 492 496 500 504 514 518 518 524 
Donkeys, asses 399 407 400 400 412 413 415 438 442 
Camels 4.0 4.0 4.0 4.0 4.0 4.1 4.1 4.6 5 
                                                      
190 According to the latest (2002) FAO data on annual  meat consumption in Senegal, poultry meat has 
the largest share (41 per cent of the total), followed by bovine meat, with 26 per cent. 
191 Between 2000 and 2005, the production of chicken meat had been closely correlated with imports.  
FAO (2006).  See also Embassy of  France in Senegal (2008);  AllAfrica , "Sénégal: La filière avicole retrouve 
ses plumes, selon des professionnels craintifs", 10 June 2008.  Viewed at:   http://fr.allafrica.com/stories/ 
200806110534.html [11 June 2009]. 
192 OIE online information.  Viewed at:  http://www.o ie.int/downld/ avian%20influenza/f_AI-Asia.htm.  
Statpub.com , "Imports Threaten Senegal's Poultry Prod ucers", 16 December 2 005.  Viewed at:  
http://www.statpub.com/ open/174415.html.  For further in formation on the concerns of Senegalese poultry 
growers in relation to foreign competition, see Idrissa Kama, president of the National Union of Poultry Workers (UNAFA) quoted in the Economic Bulletin of the Dakar Chamber of Commerce, Industry and 
Agriculture.  Viewed at:  http://www.cciad.sn. 
193 National Agency for Statistics and Demography (ANSD) (2008). Senegal WT/TPR/S/223/SEN 
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  Species 2000 2001 2002 2003 2004 2005 2006 2007 2008 
Family poultry 18,900 19,543 20,207 20,549 20,960 21,527 22,078 22,141 21,889 
Industrial poultry 5,595 6,115 5,174 5,100 5,285 6,135 7,533 12,787 13,633a 
a Provisional figure. 
Source : Senegalese authorities. 
147. Senegal is above all a major impor ter of dairy products (2.4 per cent of total imports for the 
period 2000-2006).  These imports remain at a high le vel, and in 2008 amounted to the liquid-milk 
equivalent of 58 per cent of the total supply th is product on the domestic market.  Total domestic 
production was estimated at 145.9 million litres in 2 008, an 8 per cent increase on the 2007 figure, 
while 202.4 million litres were imported in 2008, down by 8.9 per cent from the 2007 level.  Milk is 
mainly imported in powder form (88 per cent of the total volume of imported dairy products).  It is 
either consumed in that form or else turned in to dairy products (liquid milk, yoghurt, curd, cheese) in 
Senegal by companies such as SAPROLAIT (African Dairy Products  Corporation), the Industrial 
Agri-food Company, and a multitude of SMEs a nd small-scale producers, for which the main 
challenges are sanitary quality contro l and then distribution.  Hotels and restaurants obtain their 
supplies mainly from foreign markets to satisfy to  tourist requirements.  The authorities hope to 
encourage the substitution of fresh milk produced lo cally and transported directly to the factory over 
the cheaper imported powdered milk.  Dairy product imports seem to be tr ending upwards overall, 
rising from CFAF 31 billion in 2003 to CFAF 50 billion in 2006, mainly as a result of population growth, since the average consumption of dairy pr oducts has been broadly unchanged for a decade. 
148. Imports of livestock products are subject to san itary measures aimed at protecting human and 
animal health (Chapter III(2)(vi));  and fresh meat is generally not imported, for health reasons.  The 
MFN tariff applied to frozen meat of all species is  20 per cent, the same level as applied to fresh 
meats.   Imports of live, pure-bred breeding cattle, subject to an MFN tariff of 5 per cent, have grown 
faster than those of other cattle, which face a 20 pe r cent rate.  In general, the WAEMU CET provides 
differentiated tariff treatment to livestock products depending on whether they are inputs or finished 
products;  the maximum tariff rate of 20 per cent is applied to the latter, while the former pay 5 per 
cent.  Considered as an essential good, powdered milk  imported in 25 kg. sacks is subject to a 5 per 
cent MFN tariff, while other processed dairy products pay the top 20 per cent rate.  Nonetheless, under the GOANA subsidy law (Section (ii) above),  livestock breeders can obtain exemption from 
customs duties and VAT on imports of agricultural material, bovine cattle and poultry feed, pure-bred 
breeding animals, hatching eggs a nd day-old chicks entering into an animal production cycle.  In 
addition, revenues obtained from livestock breedi ng under the GOANA progra mme are exempt from 
income tax for five years. 
(v) Fisheries and aquaculture
194 
149. Fishing in Senegal is either small-scale (52,00 0 fishermen, 13,903 units, mostly pirogues) or 
industrial, conducted with trawlers (5,200 fishermen) .  Senegal has considerable fishery potential;  the 
total catch in 2005 was estimated at 405,263 tonnes.  Overall, fishing provides a remunerated activity 
to nearly 15 per cent of the active population.  With average per capita consumption of around 26.8 kg. equivalent of fresh fish per year, fisheri es products contribute about 70 per cent of nutritional 
requirements in terms of animal protein. 
150. The PRSP I (2003-2005) and II (2006-2010) identified fishing as one of the keys to "wealth 
creation", and accorded it a central role in povert y reduction.  Moreover, the National Accelerated 
                                                     
 
194 FAO (2008). WT/TPR/S/223/SEN Trade Policy Review 
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  Growth Strategy (SCA), promoted by the PRSP II , is also based on the seafood and aquaculture 
products cluster, which is among the five sectors of high economic potential seen as the levers for 
rapid growth of the national economy.  With an annual potential coastal catch of the order of 300,000 to 380,000 tonnes, Senegal is among the leading maritime fishing countries of West Africa, and also 
has underexploited aquaculture capacity.  The countr y is, however, overexploiting some of its natural 
fisheries resources.  To remedy this situation, Se negal is implementing a participatory fisheries policy 
in which the main aim is to ensure sustainabl e development by preserving fish stocks, promoting 
aquaculture development, and crea ting value added through industrial processing.  Since 1998, fishing 
has been governed by a Maritime Fisheries Code, which manages access for national operators to 
fisheries resources.
195  A new inland fisheries and aquaculture  code is also under preparation.   
151. The major reforms undertaken in the subsector include the following:  introduction of a 
small-scale fishing permit and a programme for registering small-scale fishing vessels;  audit of the coastal demersal fishing fleet;  introduction of co -management and implementation of local fishery 
boards;  reinforcement of operational resources for fi shery surveillance;  implementation of measures 
for conservation and regeneration of the resource and the marine environment (establishment of 
biological fallow periods, sinking of artificial cora l reefs, creation of protected maritime areas, 
creation of a national department with responsibilit y for community areas);  creation of an industrial 
redeployment unit and preparation of a restructuring plan for the fishery industry;  implementation of 
regulations on the segment's upstream activities;  creation of a National Aquaculture Agency (ANA);  
and preparation of a priority programme for the development of inland fishing and aquaculture in 
Senegal. In addition, management plans are currently being prepared to address the problem of 
overexploitation of the main commercial species, par ticularly coastal and deep-water shrimp, hake, 
octopus, and cymbium abalone.  
152. Fishery products (HS Chapter 3) contributed a bout 22 per cent of the country's total export 
earnings in 2007.  The sector authorities have estim ated the volume exported at 80,659 tonnes in 2007 
(up by 2 per cent in relation to the 2002 figure), c onsisting essentially of frozen products (83 per cent) 
destined for European Union markets.  A larg e number of Senegalese fish freezing enterprises and 
vessels are authorized to export to these markets, their output being certified as in conformity with 
current European regulations.
196  Fishery products produced by authorized units are the only 
Senegalese products of animal origin imported by the EU.  The competent authority in Senegal 
performs technical inspection, control, and certificati on of fishery products destined for export, and of 
their production units, based on national and European  regulations and intern ational standards (Codex 
Alimentarius), and assures documentary traceability.  The authority has three partner laboratories. 
153.  The total value of Senegal's fishery expor ts amounted to CFAF 179 billion in 2007, 1 per 
cent below the 2002 figure, partly because of the e nding of deep-sea trawling by EU vessels in the 
ZEE since mid-2006 (of which part of the catch w as unloaded in Senegal).  Senegal has not had a 
protocol on deep sea trawling in force with the EU since 1 July 2006.197  Since 2002, deep sea 
trawling by vessels flying the EU flag had been au thorized in the ZEE, for a fee of €3 million per 
year, and payment of royalties and fishing permit expenses.  Senegal is also seeking access to the 
                                                      
195 Law No. 98-32 of 14 April 1998.  Viewed at:  http://www.droit-
afrique.com/images/textes/Senega l/Senegal%20-%20Code%20peche%20maritime.pdf [15 March 2009]. 
196 Online information from the Directorate-General of Health and Consumers, "Fishery products".  
Viewed at:  https://sanco. ec.europa.eu/traces/output/FFP_S N_en.pdf [15 March 2009]. 
197 Online information from the European Commission,"Bilateral fisheries agreements between the EC 
and third countries".  Viewed at:  http://ec.europa.eu/fisheries/cfp/external_relations/bilateral_ 
agreements_en.htm;  and "Is Europe really giving Senega l a raw deal?". Viewed at:  
http://ec.europa.eu/fisheries/cfp/external_relations/bilate ral_agreements/senegal_0808_ en.pdf [15 March 2009]. Senegal WT/TPR/S/223/SEN 
 Page 205 
 
 
  fishing zones of neighbouring countries, and h as reached agreements with Gambia, Guinea and 
Mauritania on pelagic fishing,  upon payment of permits. 
154. The main measures adopted thus far by the Government of Senegal to increase the value 
added of its fishery exports through agribusiness processing are the various incentives provided under 
the investment regime (Chapter II(4)).  The simple  arithmetic mean of MFN tariff rates (TEC) applied 
to fishery products (HS 03) is 16.6 per cent (Table AIII.2).  A single VAT rate of 18 per cent is also 
levied on imports of fishery produc ts, while exports are exempt.  Suppl ementary duties (statistical fee, 
and levies) are imposed on imports from non-WAEM U member countries, while fishery products 
from WAEMU or ECOWAS benefit from preferences (joint report, Chapter III). 
(3) MINING , ENERGY AND WATER  
155. Senegal currently does not have significant known mining reserves.  Nonetheless, various 
projects are currently under way to exploit deposits  of iron ore, gold, and phosphates of lime and 
aluminium.198  Extraction activities have a declining share of GDP:  0.9 per cent in 2008 compared to 
1.1 per cent in 2004.  In contrast, the sector as a whole is growing in value, from about CFAF 30 million in 2004 to over CFAF 65 milli on in 2007.  The number of people employed 
full-time in the extractive subsector was estimated at over 33,000 in 2007, with an estimated annual 
production of 2 million tonnes, i.e. 15 per cent of exports.
199 
156. In 2006, final energy consumption was distributed as follows:  54 per cent by households;  
34 per cent by transport;  and 9 per cent by industry.200  Over 65 per cent of consumption was supplied 
from conventional sources - petroleum products, coal and electricity.201 The country has a very low 
level of independence in terms of modern energy sources:  4.3 per cent in 2004202;  the Government 
wants to attain a rate of commercial energy independence of at least 20 per cent by 2015.203  T h e  
energy subsector is important for the success of the Government's accelerated growth strategy, by 
contributing to the upgrading of infrastructure need ed for a successful business environment and the 
promotion of clusters with high growth potential.204  The PRSP II complements the energy policy 
defined by the ECOWAS Heads of State.205 
(i) Petroleum and gas products 
157. Senegal has yet to discover reserves of oil in its subsoil, and it imports hydrocarbons both for 
refining and to produce other forms of energy.  Since 2004206, the price of crude oil for refining and 
                                                      
198 Ministry of Energy and Mines (undated). 
199 ANSD (2009b). 
200 Forum Changements climatiques, Dakar, 6-7 November 2008. 
201 Final energy consumption per person is low (0.2 tonnes petroleum equivalent (TPE)) compared to 
the ECOWAS average of 0.45 TPE and the av erage for Africa as a whole of 0.50 TPE.  Ministry of Energy, 
Energy Information System of Senegal, 2007 Report. 
202 The rate rises to 43 per cent, however, if biom ass is included.  Electricity Sector Regulatory 
Commission (2008). 
203 Ministry of Energy and Ministry of the Economy and Finance (2008). 
204 The five clusters are:  tourism, artistic cr aftwork and cultural industries;  agriculture and 
agribusiness;  seafood products and aquaculture;  textile and clothing industries;  and information 
communication and teleservice technologies. 
205 Decision A/DEC.24/01/06 of 12 January 2006 sets an overall target of providing at least 50 per cent 
of the rural and suburban population with access to modern energy services by 2015. 
206 Ministry of Energy (undated) WT/TPR/S/223/SEN Trade Policy Review 
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  the domestic prices of refined hydrocarbons have increased following the rise in the international 
price of a barrel of crude oil, which has reduced consumption. 
158. The Petroleum Code has not changed since sector liberalization in 1998.207  Since then, the 
activities of the subsector, from refining to retailing, have required a permit issued by the Minister of 
Hydrocarbons.  All hydrocarbons reserves are the property of the State, which issues two types of title 
by decree.  The prospection permit is issued for four years and is renewable twice for a maximum 
three-year duration.  The operating permit is issued  as a provisional authorization (for two years), or 
as a concession (for 25 years and renewable twice for a maximum duration of ten years).  The State, acting through the public enterprise Petrosen, participates in all operations through association 
agreements with all prospection permit holders.  Under the Code, hol ders of a prospection agreement 
only pay royalties on the value of hydrocarbons produ ced and an additional oil levy as from the fiscal 
year in which the global return of the project mo ves above a certain threshold.  The Code also 
provides exemption from all duties and taxes on ma terials, equipment, and the goods and services 
needed for oil exploration and development operati ons.  In the prospection and development period, 
an area rent and an oil well promotion subsidy, and training the staff of Petrosen and the Ministry 
responsible for energy, must be paid by the holders  of the prospection permit each contractual year. 
159. Senegal imports crude oil and then refines it locally.  The latter is done by the African 
Refining Company (SAR), the country's only refinery, which holds a de facto monopoly on the production of diesel, gas oil, gasoline, jet fuel, fu el oil, kerosene and butane gas, obtained from 
imported crude oil.
208  This enterprise, which was closed  down in April 2006 by its majority 
shareholders, Total and Shell, has since been ta ken over by the State, which has taken steps to 
alleviate cash shortages and lack of access to bank credit.  Various measures have been adopted to 
improve the SAR's profit margins, including the following:  the takeover of commercial losses;  
replacement of the reference market FOB MED by CIF NWE;  implementation of the Petroleum Product Import Security Fund (FSIPP)
209;  and the granting of a temporary margin of support for 
refining financed by the FSIPP.210  The State has also increased its stake in SAR equity to 65.4 per 
cent, through Petrosen, although it would like to re duce its share to around 15 per cent before the end 
of 2009, by selling to a strategic partner that w ill finance a refinery expansion and modernization 
programme, to turn it into a profitable industrial tool. 
160. Hydrocarbons imports require a permit from the Ministry responsible for energy.  The State 
has given SAR responsibility for importing the crude oil needed for the refinery, which has refining 
capacity of 1.2 million tonnes per year, serving a domestic market of 1.6 million tonnes in 2008.  
With amounts in transit to neighbouring countries, pa rticularly Mali, estimated at 200,000 tonnes, the 
natural market for SAR is globally 1.8 million tonne s.  Up to 600,000 tonnes of petroleum products 
                                                      
207 The hydrocarbons sector is governed by Law No. 98-05 of 8 January 1998, while Law No. 98-31 of 
14 April 1998 sets new rules for the activities of importation, refinery, storage, transport and distribution of hydrocarbons.  Several decrees have been implemented in  application of this law, specifying the following:  
modalities for granting and withdrawing permits;  conditi ons governing importation, di stribution and storage;  
modalities for calculating retail prices for all products, and their periodicity - all of four weeks;  and petroleum product specifications (quality, standards, etc.).  This law has ended the SAR monopoly on the refining, storage, 
distribution and export of petroleum products.  Since then, the activities of the subsector have been liberalized, 
from the upstream to the downstream se gment, each requiring a permit issued by the Minister of Hydrocarbons.  
See also WTO document WT/TPR/S/119 of 30 June 2003. 
208 The SAR is a small-scale refinery equipped with f acilities that only allow it to process crude oil of 
low sulphur content.  Energy Information Syst em of Senegal.  Viewed at:  http://www.sie-
energie.gouv.sn/spip.php?article8. 
209 Decree No. 2006-953 of 26 September 2006. 
210 CFAF 25/kg. for black products and CFAF 35/litre for white products. Senegal WT/TPR/S/223/SEN 
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  thus need to be imported to cover the SAR production deficit in relation to its  natural market.  Import 
needs for the following two months are reviewed every 15 days at a meeting chaired by the National Hydrocarbons Committee (CNH) in the presence of the SAR and import permit holders.  The needs identified are distributed among import permit holders during these meetings.
211  In the case of 
exports to Mali, a monthly quota of 15,000 tonnes of gasoil is granted to Shell and another 10,000 to 
Total. 
161. In the case of butane, a forthcoming investment  should allow for the following:  additional 
22,000-tonne storage capacity and a longer sea-line ma king it possible to receive tankers of 12,000 to 
15,000 tonnes;  modernization of the dispatch sy stem;  and extension of refinery capacity to 
3 million tonnes.  The construction work is expected  to be undertaken by private operators and the 
State (through Petrosen and the SAR).  Petrosen212 has signed a memorandum of understanding with 
DIPROM (a metal products distributor), making it possible to create the Senegalese Petroleum 
Product Storage Company (Senstock) in June 2009,  which is owned 66 per cent by Petrosen and 
34 per cent by DIPROM.  Petrosen and DIPROM have agreed to transfer to Senstock the 167,000 m.³ 
capacity storage facility (of which 29,000 m.³ are cu rrently operational) that DIPROM built at Mbao, 
not far from the refinery.  Senstock holds a storage permit, but does not have exclusive storage rights. 
It should be fully operational - on all of the 167,00 0 m.³ - before the end of 2009.  The depot will be 
managed by the refinery to ensure better access for all distributors.  Petrosen is currently in the 
process of selling 49 per cent of its stake to other actors in subsectors with distribution permits, as 
well as to the SAR. 
162. In the long run, this storage capacity could be expanded to 500,000 m.³ following the 
construction of 330,000 m.³ of additional capacity at the Bargny/Sendou mining port, thereby making 
Senegal a hub.213  The creation of Senstock should make it vi able to require distribution companies to 
maintain a 35-day security stock214 pursuant to current regulations.  It should be noted that the storage 
depots are old and exclusively located within a gglomerations, which poses safety problems.  The 
Petrosen depot should make it possible to resolve these problems, since all currently existing depots 
will be closed. The cost of maintaining the security stock will be built into the price structure.  Apart 
from creating the security stock, raising the State's stake in the SAR and increasing storage capacity, a 
reform of pricing structures is under way, and a decr ee is expected to be issu ed to create a regulatory 
authority downstream.215 The latter should be operational before the end of 2009.  In late May 2009, a 
contract was signed between Senelec and FORTESA, an enterprise that has discovered a gas deposit 
large enough to keep Senelec facilities operating at 50 MWh for 10 years. 
163. Rights of way, distribution margins and transport equalization have all been increased.  As 
from 13 June 2009, an order issued by the Minister of Energy and Biofuels sets a ceiling price for hydrocarbons in the consumer market as from 6 p. m.  Prices are uniform throughout national territory 
(thanks to the equalization system), except in the case of butane gas.  The sale price to the consumer 
                                                     
 
211 By way of example, SAR production amounted to 886,000 tonnes in 2005, whereas imports were 
626,000 tonnes, of which just over half was channelled to SAR for resale on the domestic market.   
212 Petrosen engages in exploration;  gas and oil production;  marketing and supply;  storage;  refining 
and distribution. 
213 The Dakar Times , "Pour ses besoins urgents d'investissement, la SAR cherche 80 milliards de 
FCFA", 21 April 2009.  Vi ewed at:  http://the.dakartimes.com/fran cais/article/pour-ses-besoins-urgents-d-
investissement-la-sar-cherche-80-milliards-de-fcfa. 
214 Le Quotidien,  "Senstock - Création de la société de stockage d'hydrocarbures liquides", 
10 April 2009.  Viewed at: http://www.lequotid ien.sn/index.php?option=com_content&task=view&id= 
6069&Itemid=10. 
215 The CNH does not have decision-making and sanctioning power. WT/TPR/S/223/SEN Trade Policy Review 
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  was set at CFAF 667 per litre for premium gasoline;  CFAF 634 per litre for regular gasoline;  
CFAF 487 per litre for pirogue motor fuel;  CFAF 392 per litre for kerosene;  and CFAF 505 per litre 
for diesel fuel.216  The sale price to the consumer is CFAF 370,998 per tonne of diesel oil and Senelec 
diesel;  CFAF 259,504 per tonne of Senelec fuel oil;  CFAF 292,115 per tonne of fuel oil 180 and 
CFAF 287,658 per tonne of fuel oil 380.217 
164. Gas is supplied by the SAR at a rate of 10,000 tonnes per year from refinery output, while the 
remainder, about 120,000 tonnes, is obtained thro ugh from imports based on tenders launched by the 
SAR.  The SAR sells to distributors holding th e storage permit and possessing gas bottling centres.  
The distributors sell to wholesalers which maintain de pots of full gas bottles and these, in turn, sell to 
retailers.  Ceiling prices for gas are set by order of the Minister of Energy.  The State subsidizes 
butane gas in 2.7 kg. and 6 kg. canisters (95 per cen t of consumption).  In fulfilment of Senegal's 
commitments with its development partners, th e gas subsidy was discontinued on 13 June 2009.218  A 
single ceiling price has been applied since 13 June 2009 for butane gas in 2.7 kg., 6 kg., 9 kg. and 12.5/38 kg. canisters. 
165.  A customs duty rate of 10 per cent on "white products" (gasoline, gas oil), and 5 per cent on 
"black products" (diesel, fuel 180 and fuel 380) was charged in 2009, in addition to other import 
duties and taxes and domestic charges.
219  The average tariff on crude oil and natural gas is 3.8 per 
cent (joint report, Tables AIII.1 and AIII.2), and th at on refined products is 7.4 per cent (branch 353 
of the SITC), compared to 12.1 per cent on average in the manufacturing sector (joint report, Chart III.1). 
(ii) Mining products 
166. A new Mining Code was adopted by Senegal in 2003, to respond to the objectives of the 
PRSP II (particularly in terms of environmental management)
220 , and provide general guidance on 
mining rights both internationally and under WAEMU.   Any Senegalese or other natural or legal 
person demonstrating technical and financial capac ities can have access to mining resources of which 
the State is the sole owner.  By granting mining ri ghts, the State can transfer its property right over 
mining resources, for a given period.  In all mining projects, the State can negotiate for itself and for 
the domestic private sector a supplementary share of up to 25 per cent of the equity of the mining company in question for a consideration (at cost pr ice), in addition to its 10 per cent of free shares. 
167. The conditions governing mining operations undert aken by one or more natural or legal 
persons are specified in single mining agreements  signed between the State, represented by the 
Minister responsible for matters relating to mi ning, and applicants for mining rights.  Mining 
agreements, attached to all prospection or expl oitation permits or mining concessions, guarantee their 
holders stability of conditions, specifically in relation to taxation and financial and 
exchange-regulation issues.  The Code establishes tw o regimes for the various mining resources:  the 
                                                     
 
216 Decree No. 06384/MEB/CNH of 10 June 2009.  Th e ex-depot and consumer prices, together with 
the distributor and transporter margins,  are their ceiling values (Article 2). 
217 The list is not exhaustive.  The complete structure of prices of petroleum products is annexed to 
Decree No. 06384/MEB/CNH of 10 June 2009. 
218 The butane gas subsidy amounted to CFAF 30 billion in 2006.  Electricity Sector Regulatory 
Commission (2008). 
219 The specific tax on petroleum products is:  CFAF 206,650/m.³ for premium gasoline;  
CFAF 188,470/m.³ for regular gasoline;  CFAF 38,560/m .³ for canoe motor fuel;  and CFAF 93,950/m.³ for 
gasoil.  Ministry of Infrastructures, Land Transport and Air Transport (2009b). 
220 The exploitation of classified forests is prohibited by the new code.  US Geological Survey (2003). Senegal WT/TPR/S/223/SEN 
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  regime governing quarries, which covers construc tion materials, i.e. substances not subject to 
concession (sands, ceramic clays, basalts, limestone, sa ndstone, marbles, silexites, etc.);  and the 
mining regime governing substances subject to  concession (gold, iron, phosphates, industrial 
limestones, industrial clays, uranium, copper, chromium, molybdenum, tin, peat, coal, etc.).221 
168. Prospecting rights, which are valid for a maximum of six months and are renewable once, 
grant the holder a non-exclusive right to use the substances discovered for commercial purposes;  this 
right may not be assigned or transferred.  The pros pecting permit, issued initially for three years and 
renewable several times222, gives the right to sampling of the mineral substances extracted;  to an 
exploitation permit or a mining concession;  and also to priority access to a prospecting permit for all 
new substances discovered.  The agreement relating to these permits can be amended223 through a 
codicil allowing the holder to move from the prosp ection phase to exploitation - drawing on data from 
feasibility and environmental and social impact studies  - with an exploitation permit issued by decree.  
The exploitation permit specifically grants the following rights:  occupation of a part of national land;  
and free use of the mineral substances exploited on exclusive basis.  The exploitation permit can be 
turned into a mining concession, which is granted fo r between five and 25 years, and is renewable 
until the ore deposit in question is exhausted. 
169. Fees are payable upon the granting, renewal, ex tension, transformation, transfer, assignment 
or sublease of a mining title.224  The new Code provides for a single mining royalty for all mineral 
substances, at a rate of 3 per cent of the pit-head  value of the mineral substances extracted.  Tax 
advantages include exemption from corporation tax for a seven-year period and up to 15 years in the 
case of large-scale projects; and a reduction in ad valorem  royalty rates for products processed on site.  
Special advantages departing from the provisions of the Investment Code and the Mining Code have been granted since 2007 for capital investments in excess of CFAF 250 billion.
225 
170. Senegal has a variety of minera l resources and exploration has soared since 2004 as a result of 
the growth in demand and the rise in prices of mine ral raw materials worldwide.  The main minerals 
subject to concession undergoing prospection and exploitation in Senegal are:  gold, iron ore, 
phosphates, industrial limestones, industrial clays,  zircon, titanium, uranium, copper, chromium, 
etc.226  In 2008, four companies held four uran ium exploration permits;  two companies held 
exploration permits for zircon and titanium;  and two companies held  phosphate exploration permits.  
There is significant potential for marble mini ng in the Kédougou and Tambacounda regions;  the 
Segimar company has started exploitation at Ndébou-Ibel and is exporting four varieties.227  The main 
constraints on the subsector stem from rail and port infrastructure deficits. 
                                                      
221 Law No. 2003-36 of 24 November 2003;  and enabling Decree No. 2004-647, promulgated on 
17 May 2004. 
222 This is renewable twice for consecu tive periods of up to three years. 
223 The review involves replacing, updating or completing certain clauses of the mining agreement. 
224 Prospection permit:  CFAF 500,000;  Mining concession:  CFAF 7.5 million;  other mining 
exploitation rights:  CFAF 1.5 million.  These amounts may be reviewed every five years by decree (Article 56 
of the Mining Code). 
225 The line Minister negotiates tax and customs advantages with the investor, and submits the 
conclusions to the Prime Minister for opinion and no objection.  Article 2 of Law No. 2007 adopted on 
11 May 2007. 
226 These substances are subject to prospection and exploitation permits, mining concessions, 
authorization for small-scale exploitation, or small-scale mining activities. 
227 Ministry of Mines, Industry and SMEs (2008), and Senate Committee on General Economic Affairs, 
Finance, Planning and Economic Cooperation (2008). WT/TPR/S/223/SEN Trade Policy Review 
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  171. In Senegal, trade in gold is unregulated, and go ld panning is open to foreigners and nationals 
alike.  Imports and exports of gol d are subject to an annual authorization issued by the Ministry 
responsible for trade.228  Twenty-four gold prospection permits have been issued to 12 companies;229  
and seven permit applications are currently be ing processed.  Two mining concessions for gold and 
related substances have been granted (for the Sabodala and Niama mines) ;  and 15 small-scale 
exploitation authorizations have been given to 14 GIEs or companies established under Senegalese 
law; one application is currently being processed.  Gold production is estimated at 700 kg. per year.  
Metallic gold reserves from the Sabodala mine are estimated at 68 tonnes;  average annual gold production until 2018 is estimated at 4.2 tonnes.  Ongoing exploration permits  and recent discoveries 
by Randgold in Massawa and Oromin Explorations  in Golouma, Masato and Kérékounda should lead 
to development of the country's gold sector.
230  In the framework of the mining sector support project 
(PASMI, 2005-2012), financed by the European Union under the ninth EDF231, the project in support 
of gold panning232, completed in March 2009, has provided  Senegal with a databank on this sector 
which is an important socioeconomic asset in the Kédougou region where a small-scale mining 
exploitation permit was granted in 2008.  This activity provides direct employment for 20 per cent of 
the region's population and has a direct or indirect impact on half of its inhabitants. 
172. The start of production by the Falémé iron ore mining concession, granted to Arcelor-Mittal 
in 2007233, for an investment of US$2.2 billion, has been delayed owing to cyclical factors.  
Production should reach a level of 25 billion tonnes per year for 25 years, and the corresponding 
mining royalties are expected to generate CFAF 75 billion per year.  To support this operation, a 
railway line is to be built between the exploita tion area and the city of Tambacounda, where it will 
connect with the existing rail network, although th e latter needs to be reconditioned and strengthened 
to bear the load of goods wagons.  A deep-water mi neral port will also need to be built in Sendou, for 
maritime transport of the mineral ore. 
173. Since 2004, sustained efforts to promote mining ac tivity have attracted a substantial flow of 
investment for both exploration and exploitation of gold, iron and zircon ores, as well as in the cement 
industry, for a cumulative amount estimated at close to US$3 billion in the period 2005-2012.  
Geological infrastructure has been acquired under the PASMI in order to attract further mining investment in Senegal.  A number of mining pr ojects are currently ongoing, such as the mining 
concession granted to Mining Devel opment Lease (MDL) to exploit zirc on ore on the "Grande côte", 
where production should come on stream in 2011. 
                                                     
 
228 Ministry of the Economy and Finance (2002).  Since 2009, gold ingots have been included among 
products subject to excise duty, see WAEMU Council of Ministers, Directive No. 03/2009/CM/UEMOA of 
27 March 2009. 
229 Ministry of Mines, Industry and SMEs (2008), and Senate Committee on General Economic Affairs, 
Finance, Planning and Economic Cooperation (2008). 
230 With a potential (currently under review) of over 90 tonnes of gold for exploration/exploitation 
projects in Sabodala and Massawa.  The current feasibility study regarding the Sored Mine project identifies 
17 tonnes of likely resources for the Niamia permit. 
231 Under the ninth EDF, the European Union has granted Senegal a subsidy amounting to 
€12.5 million.  Ministry of Mines, Industry and SMEs (2008a). 
232 The project's aims are:  (1) a ssistance to improve gold production;  (2) sustainable improvement of 
people’s living conditions by protecting the environment and providing better health conditions in gold-panning areas;  (3) provision of legal status for gold panners and setting up of organizational systems to improve work 
performance and raise incomes. 
233 Arcelor-Mittal holds mining, railway and port concessions.  Senegal WT/TPR/S/223/SEN 
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  (iii) Electricity 
174. The generating facilities of the national electri city company (Senelec) are entirely thermal 
powered.  Senegal also owns 33 per cent (i.e. 66 MW) of installed power of the Manantali 
hydroelectric dam (200 MW), which is part of th e Senegal River Developm ent Organization (OMVS), 
according to the distribution scheme among OMVS members relating to the dam.  Electricity accounts 
for only 8.8 per cent of the final energy balance, but it absorbed 35 per cent of hydrocarbons consumption in 2004.
234  Legislation is expected to be passed on the purchase of electricity produced 
from renewable energy sources (wind power, biomass, solar power, wave power).235 
175. The withdrawal of the State from the electricity  subsector, scheduled in the policy letter on 
development of the energy sector since 2003, has not yet occurred.236  Electricity production is shared 
between Senelec and independent suppliers.  Senelec holds a monopoly on the transport and 
distribution of electricity within its area, as w as the case before 1998.  It also holds a monopoly on 
wholesale electricity purchases, and independent ope rators are required to sell their surpluses to 
Senelec.  Rural areas are served by independent  distributors selected by the Senegalese Rural 
Electrification Agency (ASER).  Outside the Sene lec area, rural zones are operated under concessions 
awarded through competitive tenders:  11 distribut ion concessions (zones) have to be assigned 
through tenders organized by the ASER, each one granting a distribution monopoly in the concession area in question.  Two concessions have been alloca ted - one is operational and the other is at the 
contract award stage - and three have to be awarded before the end of 2009 to achieve the 
Government's goal of a 50 per cent electrification ra te of by 2012 (compared to 21 per cent at the 
present time). 
176.  The Senelec concession contract envisages two types of scheduled reviews;  the first, an 
interim assessment, is done upon Senelec's request;  wh ile the second, every five years, relates to the 
revenue control formula.  The Electricity Sector Regulatory Commission (CRSE) regulates charges based on the price ceiling principle.
237  Senelec activities are set to be broken up into 
three subsidiaries responsible for production, trans port and distribution, respectively, in a holding 
company framework, with national and foreign private sector participation238;  and a code for 
independent production is under preparation.239  Private production is used through tenders launched 
by the Electricity Sector Regulatory Commission, a nd Senelec signs an energy purchase contract with 
the independent producer selected as a result. 
177. The Government has intervened to restrict pr ice increases caused by the sharp fall off in 
independent producers deliveries to Senelec.  Since 1 August 2008, the new electricity pricing 
scale240 - unchanged since 1986, despite a sharp rise in production costs241 - includes progressive tariff 
tranches and binomial rates for large consumers.  The exploitation of coal-fired, hydroelectric, 
                                                      
234 Ministry of Energy and Ministry of the Economy and Finance (2008). 
235 Ministry of Energy (2008). 
236 Following two attempts at privatization, the mo st recent of which was suspended in June 2002, 
Senelec remains a joint-stock corporation under majority public-sector ownership.  Electricity Sector Regulatory 
Commission (2008). 
237 For 2005-2009, Decision No. 2005-02 of 10 August 2005, on Senelec pricing conditions. 
238 Summary of the work of the ad hoc technical workshop on the institutional development of Senelec, 
27-28 October 2008. 
239 The breakup is provided for in the Energy Sector Recovery Plan for 2007-2012. 
240 The new price scale can be viewed at:  http://www.senelec.sn/content/blogcategory/17/81. 
241 Lumière , Trimestriel d'information interne de Senelec No 13, December 2008. WT/TPR/S/223/SEN Trade Policy Review 
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  biofuel, solar and wind-turbine power plants, shou ld permit a structural reduction in electricity 
prices.242 
(iv) Water 
178. The water subsector is governed by two contracts and two subcontracts under a 
government-private sector partnership.  The na tional water company (SONES), which holds the 
public concession for water infrastructure, is bound to the State by a concession contract.  SONES is 
accountable for the activities of Sénégalaise des eaux (SDE), a private company,243 to the Ministries 
of Water Services and Finance, which govern the subsector.  This arrangement also comprises a 
contract ( contrat-plan ) between the State and SONES that sets out the details of investment planning.  
The second is the ten-year leasing contract ( contrat d'affermage ) between the State and the SDE, 
which was extended by five years in 2006.  This is complemented by a three-year performance 
contract.  The SDE and the National Sanitation Office of Senegal (ONAS)244  are responsible for 
exploitation and sanitation, respectively.245  A law on public drinking water and sanitation services is 
envisaged, as well as preparation of a sanitation code.246 
179. Non-household customers are invoiced for their 30 -day consumption at a flat rate.  Market 
garden producers benefit from a preferential rate  on consumption up to an allowed daily quota.247 
(4) MANUFACTURING  
180. Senegal's manufacturing sector is small, dominated by the processing of local resources 
(mainly agricultural, but also mining) and the refining of imported crude oil.  The sector mainly consists of small and medium-sized industries/en terprises.  Manufacturing activities are concentrated 
in the Dakar region and consist of:  chemicals pr oduction;  meat and fish canning; production of 
tomato concentrate, sugar and edible oils;  cotton ginning and textile manufacturing;  cement 
production;  oil refining;  and glass and pottery manufacturing.
248  Small-scale manufacture is 
generally informal, albeit fairly developed, with production mainly targeting the local, hence 
informal, market. 
181. Following a slight slump in 2006, industrial activity rebounded in 2007 with 3.1 per cent 
growth, fuelled by strong performance in the followi ng sectors:  chemicals (19.3 per cent growth);  
textile and leather (9.3 per cent);  paper and paper board (7.5 per cent);  energy industries (5.9 per 
cent);  and construction materials (9.4 per cent).  The growth of industrial production in 2007 marked 
the end of a decline in activity since 2005:  apar t from the production of cosmetics and rubber, which 
fell by 11.8 per cent and 3.4 per cent, respectively,  all other subsectors have posted positive growth.  
Phosphoric acid production has increased by 29.9 pe r cent, and fertilizers by 146.1 per cent.  The 
construction material industries are expanding st rongly, recording expansions of 10.8 per cent 
                                                      
242 Sud Quotidien , "Baisse de la facture d'électricité dans les ménages en 2010", 29 January 2009.  
Viewed at:  http://www.sudonline.sn/spip.php?article16324. 
243 SDE online information.  Viewed at:  http://www.sde.sn/securbaine.htm. 
244 ONAS is a public establishment responsible for managing the sanitation sector. 
245 IMF (2007c). 
246 Government of Senegal (2006). 
247 Market gardeners are invoiced  for a 30-day consumption on the basis of three tranches 
corresponding to the following consumption levels:  amounts below the quota invoiced at the preferential rate;  
amounts under twice the allocated quota invoiced at the average target rate for water during the current year;  and amounts above twice the allocated quota, invoiced at the rate in effect for non-household customers.  Details 
supplied by the SDE were viewed at: http://www.sde.sn/h2otarif.htm. 
248 Figures provided by the Senegalese authorities for 2008. Senegal WT/TPR/S/223/SEN 
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  in 2005, 15 per cent in 2006 and 10.7 per cent in 2007,  thanks to a structural boom in the real estate 
sector, and the Government's major pub lic works policy introduced in 2004.249  The output of other 
manufacturing industries declined by 2.4 per cent in 2007 compared to the previous year, as a result of a slackening of demand for foam rubber mattresses and household candles.  Industries whose 
activities slackened between 2001 and 2007 include,  among others, wood (-94.9 per cent);  food 
products (-3.4 per cent);  and mechanical machinery (-3.1 per cent).
250  The weak performance of 
these industries reflects the impact of the energy cr isis and the difficulties facing Industries chimiques 
du Sénégal (ICS) before 2007. 
182. Phosphate, phosphoric acid and fertilizer are also  produced in Senegal, mainly by Industries 
chimiques du Sénégal (ICS).251  This enterprise was majority State-owned until 2007252,  when the 
State signed a recapitalization agreement with th e Indian Farmers Fertilizer Cooperative (IFFCO)253 
making it a minority shareholder in the ICS.254  Following this recapitalization, amounting to 
US$100 million, a programme of revision, moderni zation and upgrading of ICS production facilities, 
embarked upon in 2008, should enable the company to regain full capacity by the end of 2009.  In September 2008, the ICS reported profits of CFAF  15 billion. Completion of this programme should 
have a substantial impact on the fundamentals of the Senegalese economy, given the size of the ICS 
and the contractions in GDP and export earnings r ecorded during the crisis period between 2005 and 
2007.
255  In addition, a small-scale mineral exploita tion permit was granted in 2008 for the Matam 
phosphate deposits.256  Industrial production in Matam i nvolves phosphoric acids and chemical 
fertilizers;  small-scale mining is aimed at the produc tion of simple natural or mechanically composed 
fertilizers, rather than chemically comp osed fertilizer as is the case at the ICS.257 
183. Calcium deposits feed a booming industr y consisting of two cement factories, Société ouest 
africaine des ciments  (SOCOCIM) and Cimenteries du Sahel (CDS), which have received support 
from institutional donors.  Ninety per cent of cement  production is absorbed by the local market.  To 
restrain excessive increases in rice and cement prices by intermediaries, regulatory measures have been adopted to set ceiling prices.  In July 2007, the Thiès Regional Consumption Commission set 
ceiling prices for rice and cement, following a study of the transport differential between Dakar and 
Thiès.  For the department of Thiès, the Commis sion retained the sum of CFAF 66,860 per tonne of 
SOCOCIM cement, or CFAF 3,350 per sack, and in the case of Ciments du Sahel, CFAF 60,180 per tonne, or CFAF 3,285 per sack.
258  In the Dakar region, a margin of CFAF 3,000 per tonne of cement 
is applied.  There are currently three cement pr ojects ongoing and another two are being considered.259  
In addition to these, the following projects are also in the pipeline:  extension and modernization of 
the SOCOCIM cement factory at Bargny-Rufis que, which will raise its production capacity 
                                                      
249 In January 2009, the output of the construction material industries was up by 1.5 per cent, compared 
to the previous year's figure.  ANSD (2009b). 
250 ANSD (2008). 
251 ANSD (2009b). 
252 For ownership of ICS shares see:  http://www.ics.sn/profile.html. 
253 IMF (2007c). 
254 IFFCO now has an 85 per cent stake and enjoys full concession of the Taïba phosphate mines and 
the phosphoric acid factories at Darou.  Council of Ministers communiqué dated 19 July 2007. 
255 Ministry of Mines, Industry, Agrifood Processing and SMEs (2009). 
256 Ministry of Mines, Industry and SMEs (2008a). 
257 Ministry of Mines, Industry and SMEs (2008b), and the Senate Commission on General Economic 
Affairs, Finance, Planning and Economic Cooperation (2008). 
258 Allafrica.com , "APS, Sénégal:  Les prix du riz et du ciment fixés par la commission régionale de la 
consommation", 24 July 2007.  Viewed at:  http://fr.allafrica.com/stories/200707240957.html. 
259 Respectively, DANGOTE and Xewell Cimenteries at  Pout, SDI at Bandia, and Cimenterie ABSA 
and ICS. WT/TPR/S/223/SEN Trade Policy Review 
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  from 2 million to 3.5 million tonnes per year - by  year's end 2008 the factory's compliance with 
environmental standards on particulate emissions was already below the threshold of international 
standards;  and expansion of the Ciments du Sahel factory at Kirene , which will increase its output 
from 1.2 million tonnes to 3 million tonnes as from 2010.  These projects will give CDS and 
SOCOCIM a joint capacity equivalent to 200 per ce nt of the Senegalese market, and should lower 
cement prices for consumers and l ead to an expansion of exports. 
184.  According to the competitive in dustrial performance (CIP) index260, Senegal ranked 63rd out 
of 122 countries in 2005, with a CI P of 0.231, gaining 18 places compar ed to its index of 0.188 in the 
2000 ranking.  Manufacturing value added per capita rose from US$60.5 in 2000 to US$69 in 2005.  
The value of goods exports per capita also experience d a strong upward trend, from US$36 in 2000 to 
US$88 in 2005.  The contribution of exports of manufactured goods to total exports increased 
significantly as well (Chapter I(3)(i)). 
185. An SME charter was signed on 2 December 2003, to  make the institutional, tax and financial 
environment more favourable to SMEs.  On the fi nancing front, the charter provides for loans at 
subsidized rates, and sets up the following institutions:  a guarantee fund partly financed from State 
budgetary appropriations261;  regional development funds, assistan ce for transport and export; venture 
capital organizations or credit lines; and specifi c assistance for "innovative" SMEs and key sectors 
(handicrafts, agriculture, fruit and vegetable proces sing, fishery products, garm ents, textiles, and new 
information and communication technologies).262 A total of 1,360 establishments were created during 
2007, mainly in the regions of Dakar (65.4 per cent)  and Thiès (11.6 per cent) followed far behind by 
the regions of Saint-Louis and Kaolack. 
186. The textile and clothing industry is one of th e clusters identified in the SCA framework.  
Measures to promote its development include the following: the creation of a Clothing and Textile Promotion Centre (CPTH) and a purchasing exchange for the material and inputs used by small-scale 
textile businesses;  establishment of a national pr eference for local manufacturers in government and 
military procurement processes;  definition of term s and conditions for a zone dedicated to cluster 
industries;  implementation of a specific programme  to attract foreign direct investment in the 
garment-making sector;  and a review of indicativ e values applied to imports of textile products.
263 
187. The Industrial Redeployment Policy (PRI) is being implemented pursuant to the PRSP II 
guidelines and the SCA.  Completion of PRI implementation was set for 2008264, coinciding with the 
date of entry into force of the EU/ACP Economic  Partnership Agreement, which should expose the 
sector to greater international competition (joint re port, Chapter II(5)).  The PRI is articulated around 
two hubs:  upgrading and industria l development at domestic level.265 
188. Senegal was already upgrading before the upgr ading process was adopted at Community level 
(joint report, Chapter I(3)).  The pilot phase of the Upgrading Programme (PMN) was financed in 
                                                      
260 This index, established by the United Nations Industrial Development Organization (UNIDO), takes 
into account such factors as industri al capacity, manufactured exports capac ity, industrializa tion intensity, and 
export quality. 
261 The fund guarantees 75 per cent reimbursement of the loan principal agreed upon by the 
participating establishments, plus normal interest and arrears interest, where applic able.  This guarantee is 
afforded in the form of a surety. 
262 Ministry of Small and Medium-Sized Enterprises and Microfinance (2003). 
263 Government of Senegal (undated). 
264 The first phase had been set for the period 2004-2006, and the second phase for 2006-2008. 
265 Ministry of Industry and Handicrafts (2004). Senegal WT/TPR/S/223/SEN 
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  Senegal by the French Development Agency (AFD ) with technical assistance from UNIDO.  The 
Upgrade Office (BMN) was established in 2007.266 
189. The second phase of the PMN, financed by the AFD and the EU, is due to start in the second 
half of 2009 and is scheduled for completion in 2013.  It should consolidate achievements in the 
initial phase and potentially lead to extension of th e scope of the programme to cover environmental 
aspects and energy efficiency, whilst more eff ectively targeting the supply of services to SMEs.267  
The second phase aims to complement the Framework Law of July 2008268, which is designed to 
support SMEs through deductions from the corporation tax (IS) base269;  specific measures to promote 
migration from the informal to the modern structured sector270;  and measures aimed at reserving part 
of government procurement for SMEs.271  SMEs account for 90 per cent of Senegal's enterprises, 
30 per cent of the country's employment, 25 per cen t of Senegal's turnover,  20 per cent of national 
value added, and 60 per cent of the active population.  The energy efficiency problem - particularly the replacement of traditional energy sources with  biofuels - will also be addressed in the second 
phase, which should lead to the creation of an Upgr ading Fund with participation from the State and 
institutional donors (EU/AFD).  The latter provide concessionary financing managed by the Public 
Treasury;  in addition, certain direct interventions  are fully financed by the State.  BMN operating 
expenses
272 are also absorbed by the Se negalese State.  The funds provided and the costs arising from 
studies will, however, be charged to the Upgrading Fund. 
190. In Senegal, 12 enterprises were eligible for th e PMN in 2008;  and ten new applications were 
approved by the Steering Committee for an expect ed total amount of nearly CFAF 8 billion in 
investments and CFAF 1.28 billion in funds grante d.  Between September 2004 and September 2008, 
227 enterprises were declared eligible, and 42 appli cations were approved by the Steering Committee, 
for a global investment on the order of CFAF 36 mil lion, and CFAF 5.6 billion in funds granted, of 
which CFAF 832 million have already been disbursed.273  Upgrading efforts undertaken by 
Senegalese industry involve both production and management tools;   and although all enterprises are 
concerned by the PMN, and not just manufacturing i ndustries, the subsectors that have benefited most 
from the Programme are the agri-food industry, building and public works (BTPs), and the chemicals 
industry, with respective weights of 24 per cent, 13 per cent and 9 per cent of all enterprises eligible 
for the PMN.274 
                                                      
266 Decree No. 2007-1489 of 11 December 2007 creat es and sets rules for the organization and 
functioning of the BMN.  The BMN is an administrative structure with autonomous management, which is 
answerable to the Ministry of Industry. 
267 Ministry of Mines, Industry and SMEs (2008a). 
268 Framework Law No. 2008-29 on the promotion and development of SMEs. 
269 Article 25 of the Framework Law. 
270 These will be implemented by the Government through the SME Department and the SME 
Development and Supervision Agency (ADEPME), which provide the necessary follow-up (Article 27).  
271 Following enactment of the law, a portion of government procurement will be reserved for SMEs.  
Specific measures are aimed at encouraging the emergence of women entrepreneurs:  15 per cent of government 
procurement reserved for recognized SMEs will be awarde d to enterprises belonging to women (Article 33). 
272 The BMN consists of a dozen experts. 
273 Ministry of Mines, Industry and SMEs (2008a). 
274 The business services subsector represents 13 per cent, and the tourism, hotels and restaurants 
subsector accounts for 9 per cent;  the information and communica tion technologies sector  and the mechanical 
and electrical sector each represent 7 pe r cent;   the textile and clothing industry 4 per cent;  and the transport 
and handling sector accounts for 3 per cent.  Figures obtained from: http://www.pmn-
senegal.org/spip.php?page=article&id_article=154. WT/TPR/S/223/SEN Trade Policy Review 
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  191. As regards the country's industrial developm ent component, which adds value to national 
resources in a decentralized way, several regions ha ve been identified to create industrial development 
poles, namely Thiès, Saint-Louis, Matam, Ziguincho r, Kolda, Kédougou and Touba.  Adding value to 
a product involves implementing business "incubators", to select and bring together project 
stakeholders, and provide them with training in business management and the production and 
marketing of a product.  "Incubators" are located in the regions where a specialization process has 
already been embarked upon, thanks to the presen ce of pace-setting enterprises - such as the ICS in 
the Thiès region.  The State serves as a catalys t regarding this component, creating conditions 
conducive to the emergence of microenterprises an d SMEs, targeting new industrial activities that 
have been made more competitive by a strengtheni ng of their productive and managerial capacities. 
192. New organizations have also been created , including the National Subcontracting and 
Partnership Exchange (BNSTP);  the Handicrafts  Promotion and Development Agency (APDA), 
responsible for speeding up the rationalization of operators in the informal sector; the Senegalese 
Technological Innovation Agency (ASIT); the Sene galese Standardization Association (ASN), to 
alleviate the risk of long-term shortage of qua lified technical personnel; and the Industrial Sites 
Development and Promotion Agency (APROSI), th rough which the State is making developed sites 
available to industry promoters. The Agency plays a particularly important role since availability of 
industrial sites is still an obstacle for new industrial enterprises. 
193. In 2009, tariff protection in the manufacturing sector is, on average, 12.2 per cent, slightly 
higher than the overall average of 12.1 per cent.  Th e most protected industri es include the beverages, 
garments, building materials and certain agri-f ood industries (joint report, Chart III.1 and 
Table AIII.2).  However, the mixed tariff escalation in industries such as chemicals, and articles of 
metal, machinery and equipment is unlikely to  reduce production costs in these industries or 
encourage their fall, particularly the costs of semi -finished products.  Moreover, the sharp (positive) 
tariff escalation in the other industries (joint report, Chart III.2), in view of the high level of effective 
protection to which it leads, will not make it easier  to achieve international competitiveness of the 
finished products concerned. 
(5) SERVICES  
(i) Overview 
194. Over the last few years, GDP growth in Senega l has been driven by the services sector, which 
is largely dominated by informal activities and public  administration, which posted growth rates of 
3.5 per cent and 6.7 per cent respectively in 2006, and 6.5 per cent and 3.1 per cent in 2007.  
Nonetheless, the growth of the service sector, estimated  at an average of 7 per cent per year in the 
period 2006-2010, was largely the result of the fine performance of transport and telecommunications.
275  Distribution services are liberalized in the wholesale and retail segments.276 
195. In the GATS framework, Senegal has undertaken commitments in several services categories, 
including financial services, telecommunications, transport and tourism.277 
                                                      
275 Government of Senegal (2006). 
276 WTO document GATS/SC/75 of 15 April 1994, and D. Ruiz (2009). 
277 WTO document GATS/SC/75 of 15 April 1994. Senegal WT/TPR/S/223/SEN 
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  (ii) Telecommunications and postal services278 
196. Senegal sees information and communication tec hnologies (ICTs) as particularly important in 
forming value added and promoting service exports.  Gi ven the dynamism of this activity in Senegal, 
as a result of strong demand for mobile telephone  services (even among low-income population 
groups), the GDP share of ICTs is expected to ri se from 7.3 per cent in 2005 to 10 per cent in 2010, 
according to the PRSP II.279   
197. The telecommunications subsector currently consists of the national telephone company 
(SONATEL), partly privatized in 1997280, which holds a "global" telecommunications licence and has 
provided fixed-line services (high-speed Internet, VoIP,  TV via ADSL and video on demand) and 
mobile voice services under the Orange brand name since 2006.  Sentel, the holder of a GSM licence, 
provides mobile phone services under the Tigo brand281;  and Sudatel, holder of a "global" 
telecommunications licence since September 2007 (for which it paid US$200 million), has been providing prepaid mobile phone services under the E xpresso brand since early 2009.  This latter 
awarding of a "global" licence in principle eliminates the SONATEL monopoly in the fixed-line network, but SONATEL still has a de facto monopol y.  Senegal thus considers it has fulfilled its 
specific commitments under the GATS, undertaken at the conclusion of the WTO negotiations on 
basic telecommunications services in 1997.
282   
198. Senegal had also undertaken a commitment to implement a suitable regulatory framework for 
opening of the subsector to competition and issue licences to other operators, which was done under 
the Telecommunications Code adopted in 2001 and the liberalization plan introduced on 
19 July 2004.283  The Telecommunications and Postal  Services Regulatory Authority (ARTP)284 
manages frequencies, awards licences to operators  of public telecom networks (in principle 
                                                      
278 Telecommunications and Postal Services Regulatory Authority (ARTP) (2008). 
279 PRSP documents were consulted at:  http://www.finances.gouv.sn/ 
espace_secteur_privetest.php?id =6&smnu=59&file=Strat égie%20de%20Réduction% 20de%20la%20Pauvreté 
[20 February 2009]. 
280 SONATEL shareholders are:  France Télécom (43 pe r cent);  the State (27 per cent);  the public 
(20 per cent);  and SONATEL employees (10 per cent).  SONATEL shares were listed on the stock exchange in 1998. 
281 Sentel GSM had obtained a GSM licence in 1998 (w ithout paying a fee) for a 20-year period.  On 
30 October 2008, Sentel's parent company, Millicom International Cellular (MIC), announced that the 
Senegalese government had notified it of the withdrawal of that licence.  ( Telegeography , "Senegal government 
to revoke Sentel GSM's licence", 31 October 2008.  Viewed at:  
http://www.telegeography.com/cu/artic le.php?article_id=25883 [1 May 2009]).  This revocation led to a 
complaint filed by Millicom International Cellular (MIC ) to the ICSID (Chapter II(4)(i)).  Following the 
adoption of the new Telecommunications Code in 2001, the license was renegotiated, with payment of a financial consideration by the company.  Nonethele ss, SONATEL Mobile had also obtained a GSM licence in 
1996 without payment. 
282 WTO document, GATS/SC/75/Suppl.1.  In particular, this includes a commitment to end the 
exclusive SONATEL monopoly on fixed telephony (local a nd long-distance calls) by 31 December 2003 at the 
earliest and 31 December 2006 at the latest. 
283 Law No. 2001-15 of 27 December 2001. 
284 This became the Telecommunications and Postal Services Regulatory Au thority (ARTP) following 
the adoption of the Postal Services Code in 2006 (Law No. 2006-01 of 4 January 2006), and the revision of the 
Telecommunications Code (Law No. 2006-02 of 4 January 2006).  The ARTP is financed by internally generated resources, consisting partly of licence fees payable to the State and various fees linked to 
authorization and approval regimes.  Its website (w ww.artp-senegal.org) provides full information on the 
relevant legislation and the regulations that have been adopted. WT/TPR/S/223/SEN Trade Policy Review 
Page 218 
 
 
  through competitive tenders)285, grants authorizations for equi pment (including terminals under ITU 
standards) , settles disputes , regulates interconnection, and deal s with complaints from consumer 
associations.  The ARTP also processes licence app lications from telecom network operators, which 
are selected in principle through competitive tenders.286  Licences are awarded by a decree issued by 
the President of the Republic.  The declaration regime governs Internet access providers and value-
added services.  A number of amendments to the re gulatory framework are expected as part of the 
implementation of a standard legal framework fo r telecommunications, adopted in January 2007 by 
ECOWAS, with a view to creating a common ICT market within its area.287  Consumer prices are 
unregulated in competitive segments of the market (subject to 48 hours notice to the ARTP for 
information purposes), whereas segments supplie d exclusively by SONATEL are regulated.   
199. SONATEL's fixed line infrastructure consists of  a 2,200 km-long fibre optic network, linking 
Dakar to the main regional centres; and this, in turn, is connected to international networks by 
two submarine cables (Atlantis II and Africa-Europe -Asia SAT 3/WASC/SAFE) and by satellite.  The 
local fixed loop is equipped to provide high-speed AD SL Internet access.  Senegal has one of Africa's 
largest Internet transmission bands, at 1.7 Gbit/s .  The ARTP considers that SONATEL still has a de 
facto monopoly in several market segme nts, since it is the only fixed network operator thus far;  the 
regulator also considers that SONATEL has a dom inant position in the mobile network terminal 
traffic segment, despite the presence of Tigo, since it accounts for 79 per cent of traffic volume.  Compulsory regulations on SONATEL relate to in terconnection (negotiated between operators), the 
catalogue for which must be published annually, and prices must be submitted to the ARTP for 
approval.
288  Leased lines are subject to cost-based pricing.289  Fixed and mobile network operators 
collect a fee on behalf of the Government for acces sing or using public tel ecommunications networks 
(RUTEL), as well as taxes, such as VAT, app licable to the consumption of these services.290  T o  
enable SUDATEL to provide high-speed Internet se rvices across the country, the ARTP is studying 
the possibility of providing  bitstream-type access. 
200. Another sphere of ARTP action concerns universal service, since household access to telecom 
services in rural areas is very weak.291 The terms and conditions for each  supplier-operator will be set 
by the ARTP.  Service provision will be financed by a special fund, the Universal Telecom Service 
Development Fund (FDSUT), to be financed mainly by a 3 per cent levy on the annual pre-tax sales, 
net of interconnection charges, of all licensed operators in the fixed and mobile segments, 
supplemented by contributions from the ARTP or the State budget.  The proceeds of the levy are paid 
into an account managed by the ARTP pending the establishment of the FDSUT.  On 
10 December 2006, a call for tenders was launched to award a licence to set up a wireless telecommunications network to supply universal service in the Matam region. 
201. Thanks to the momentum of mobile telephony, teledensity has increased greatly in Senegal 
since its second TPR (Table IV.4).  Senegal now ha s over 4 million mobile lines (nearly all using the 
prepaid mode rather than subscription), and the penetration rate was 39 per cent as at end 2007.  
                                                     
 
285 The authorization regime applies to the installation and/or exploitation of independent networks. 
286 Idem . 
287 Additional Acts A/SA1/01/07 (Harmonization of ICT policies and regulatory framework), 
A/SA2/01/07 (Network access and interconnection), A/SA3/01/07 (Legal regime applicable to network operators and service providers), A/SA4/01/07 (Management of the numbering plan), A/SA5/01/07 
(Management of the frequency spectrum,  A/SA6/01/07 (Universal service). 
288 Decree No. 2005-1183 of 5 December 2006. 
289 Decree No. 2005-1184 of 6 December 2006. 
290 Law No. 2008-46 of 3 September 2008. 
291 Decree No. 2007-593 of 10 May 2007. Senegal WT/TPR/S/223/SEN 
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  Internet access, which still uses fixed lines (around 39,000 in 2007) or a satellite link, remains weak, 
although coverage through cybercafés is relatively high in urban areas.   Telecentre activity in Senegal 
is also quite strong, and it is estimated that cy bercafés and telecentres have created employment for 
about 26,000 people, on top of the 1,815 dir ect jobs reported by telecom operators in 2005.292 
Table IV.4 
Indicators of telecommunications services, 2003-2007 
 2003 2004 2005 2006 2007 
Number of fixed-line subscribers 228,844 244,948 266,612 282,573 269,088 
Fixed-line penetration (number of lines /100 inhabitants) 2.2 2.3 2.5 2.7 2.5 
Number of Internet subscribers 15,275 19,351 20,207 30,360 39,113 
Value of fixed-line services (CFAF billion) 135 175 200 237 247 
Number of mobile lines 782,423 1,121,314 1,730,106 2,982,623 4,133,867 
Mobile penetration (number of lines/ 100 inhabitants) 7.6 10.6 16.4 28.4 39.0 
Value of mobile services (CFAF billion) 76 110 158 202 282 
Source :  Senegalese authorities. 
202. The national postal services company, La Poste, has not had a monopoly of postal services in 
Senegal since June 2007, when market access was lib eralized for the distribution of mail weighing 
over 500g., and for all items for which an acknowle dgement of receipt or deposit is required.  
Provisional authorizations were gran ted in 2007 to private operators in the sector that did not hold the 
licence required by the Postal Services Code293, pending validation of licence models by the Ministry 
of Telecommunications, Postal Services a nd Information and Communication Technologies.294 
Nonetheless, La Poste retains a monopoly on the collection, sorting, transport and distribution of postal packages up to 500g., or up to a price equivalent to five times the first segment of the postal rate, registered mail (with declared value), as well as on the universal postal service, and postal financial services, i.e. the postal current account and savings account.
295 
(iii) Transport 
203. Senegal has signed various agreements on transport services (including transit)296, and it has 
accepted trade facilitation instruments under the International Maritime Organization (IMO), 
                                                      
292 ARTP (2006). 
293 Law No. 2006-01 on the Postal Services Code, of 4 January 2006. 
294  The State pays La Poste an annual subsidy of the order of CFAF 1.3 billion.  Infostrat , "Régulation 
des services postaux au Sénégal: L'Artp casse le monopole de La Poste", 17 July  2007.  Viewed at:  
http://infostrat.numeriblog.fr/mon_weblo g/2007/07/rgulation-des-s.html. 
295 Online information from the Ministry of Telecommunications, Postal Services and Information and 
Communication Technologies, "Le service postal".  Viewed at: http://www.telecom.gouv. sn/poste.htm. 
296 The International Convention relating to the Simplification of Customs Formalities (1923);  the 
Convention on the Contract for the International Carriage of Goods by Road, the Geneva Convention (CMR), 
1956;  the Customs Convention on Co ntainers (1956-1972); the Conventi on on Facilitation of International 
Maritime Traffic (FAL Convention) 1965;  the Conventio n on Transit Trade of Land-Locked States (New York) 
1965;  the International Convention on the Simplification and Harmonization of Customs Procedures, the Kyoto 
Convention (1973); the Convention on International transport of Goods under Cover of TIR Carnets, the TIR 
Convention (1975);  the United Nations Convention on International Multimodal Transport;  the Cotonou Convention A/P2/5/82 on the Regulation of Inter-State Ro ad Transport (TIE);  the Lomé Convention A/P4/5/82 
on Inter-State Road Transport of Merchandise (TRIE);  the Additional Convention A/SP/1/5/90 creating a 
mechanism to guarantee operations of inte r-State road transport of merchandise. WT/TPR/S/223/SEN Trade Policy Review 
Page 220 
 
 
  EEC-UNO, the International Civil Aviation Organization (ICAO), and the World Customs 
Organization (WCO). 
(a) Road transport 
204. Structural reforms have made it possible to in volve private operators in decision-making on 
the management boards of road transport institutions .  On the legislative fr ont, the Build, Operate and 
Transfer (BOT) Law and the Road Transport Framework Law297 aim to improve and modernize the 
legal environment for transport services, in partic ular by facilitating access for private operators to 
tenders and the financing of transport infr astructure, while regulating their operation.298 
205. The two transport programmes that have b een implemented (Second Transport Sector 
Programme (PST2) and the Programme to Impr ove Urban Mobility (PAMU)) have introduced 
significant institutional reforms which, in practice,  mean a framework that is more conducive to 
healthy competition, strengthening of investment s and, generally, sustained development of the 
various road transport subsectors.  Various agencies coexist in this subsector in addition to the Dakar 
Executive Council for Urban Transport (CETUD), created in 1997299;  these include the Senegal 
Autonomous Road Maintenance Fund (FERAS), set up in 2007, which will be financed through the 
parafiscal tax on the sale of petroleum products300, based on the principle of maintaining roads 
through user charges.301  Oversight of the work, along with responsibility for infrastructure upgrading, 
has been delegated to the Aut onomous Roadworks Agency (AATR).302  Maintenance of the network 
is provided for under the three-year ro lling programme (PTG) 2007-2009 amounting to 
CFAF 147 billion.  At the WAEMU level, one of the main components of the Regional Economic 
Programme (PER) 2004-2008 concerned development a nd maintenance of the road network, for a 
global amount of CFAF 480 billion. 
206. To be able to provide transpor t services, it is necessary in principle to set up a company.  In 
the case of foreign nationals various conditions303 have to be met to obtain authorization to provide 
road transport services, including as a GIE or a co mpany;  one of the requirements is to produce 
statutes of legal entity showing that 51 per cent of the share capital is held by Senegalese nationals.304  
207. Better management of existing infrastructure is essential to strengthen business 
competitiveness.  According to surv eys of the investment climate, 30 per cent of African enterprises 
view road transport infrastructure as a major constrai nt on the development of their activities;  and the 
corresponding figure in Senegal is 36.5 per cent.305  The repair of the Dakar-Bamako road corridor 
resulted in a doubling of the volume of cement and fuel transported, and a tripling of the volume 
                                                      
297 Law No. 2004-13 of 1 March 2004 on Build-Opera te-Transfer contracts for infrastructure.  Law 
No. 2003-04 of 27 May 2003 on the orientation and organization of road transport;  its draft enabling decree, 
validated by the Council of State, is awaiting review and adoption by the Council of Ministers. 
298 Ministry of Infrastructure (2009a). 
299 Following the Transport Sector Policy Letter of 1996. 
300 Decree No. 2007-1277 of 30 October 2007.   Ministry of Infrastructure, Road Transport and Air 
Transport (2009a). 
301 Ministry of Infrastructure, Road Transport, Telecommunications and ICTs (2008). 
302 Further details viewed at:  http://www.aatr.sn. 
303 Certificate of entry in the commercial register, w ith the annotation "Road transport";  and photocopy 
of the updated vehicle registration document ( carte grise ) for a vehicle owned by the applicant, inter alia .  
Order No. 702/MET of 3 February 1999, on authorization to practise the profession of road transporter. 
304 There is also a supplementary requirement for a GIE:   in addition to the articles of association, it is 
necessary to produce the minutes of the General Constitutive Assembly. 
305 N. Ponty (undated). Senegal WT/TPR/S/223/SEN 
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  of TC 40" containers circulating between 2004 and 2006.306  The State is also participating in the toll 
highway project between Dakar a nd Diamniadio under the BOT law307, with a view to encouraging 
the development of new investment zones.  Th e overall cost of the project is estimated at 
CFAF 280 billion.308  Another project should allow for the construction of a tolled highway between 
Dakar and Thiès.309 
208. Senegal has signed a number of road and tran sit agreements with Benin, Burkina Faso, 
Côte d'Ivoire, Guinea Bissau, Mali and Niger.  In addition, Senegal has signed a port agreement and a 
maritime agreement with Mali. 
(b) Rail transport 
209. The rail network mainly provides freight servi ces between Dakar and Thiès, thus ensuring 
links between Dakar, Thiès, Di ourbel, Tambacounda and Bamako (Ma li).  The volume of national rail 
freight slumped from 133,393 tonnes to 26,240 tonnes between 2004 and 2007, after which overall freight traffic grew by 11.8 per cent between 2006 and 2007.
310 
210. In terms of rail transport infrastructure, a vast programme of priority actions is being planned 
to interconnect existing railways in Benin, Burkin a Faso, Côte d'Ivoire and Togo, passing through 
Niamey in Niger; as well as the construction of new routes to interconnect the Bamako-Dakar and 
Abidjan-Ouagadougou railways.311 
211. Passenger and merchandise transport by rail was provided by the National Railway Company 
of Senegal (SNCS) until October 2003.  Since the SNCS was put out to concession in November 2003, the new company, Transrail SA, h as provided international freight services between 
Dakar and Bamako, while passenger services in the suburbs have been handed over to the Petit Train 
Bleu S.A. (PTB) company.
312  Transrail holds a 25-year concession, with responsibility for the 
maintenance, renewal and development of railway infrastructure.  Nonetheless, the company has had 
cash flow difficulties since its creation, and there ha ve been delays in track refurbishment routes and 
the modernization of rolling stock.  The low le vel of rail-road competition on the Dakar-Bamako 
corridor reveals a major imbalance in favour of ro ad transport, which accounts for 75 per cent of 
traffic along this axis and thus causes operating difficulties for Transrail.  Yet rail-road 
complementarity is essential to strengthen the competitiveness of the port-rail-road multimodal 
                                                      
306 Overall, 151 km have been rehabilitated, the last 68 km between Mbour and Fatick having been put 
into service in February 2005.  Schematic analysis  of major transport flows, Transport Policy Unit, 
PST2Coordination cell, November 2007. 
307 Having encountered difficulties, the BOT law has ha rdly been applied at all for four years.  Draft 
Law No. 13/2009, amending the provisions of the BOT law, was adopted in April 2009 to address three key 
aspects:  greater involvement by the Ministry of the Economy and Finance in the procedure for selecting, signing and executing BOT contracts;  strengthening of the arbitration function of the Infrastructure Council;  
and adaptation of the Law on International Arbitration Standards. 
308 APIX (2007). 
309 The cost of the project, equivalent to about 3 per cent of GDP, will be co-financed by the 
World Bank.  IMF (2007c). 
310 ANSD (2008). 
311 Decision No. 01/2004/CM/UEMOA on the adoption of the Regional Economic Programme (PER) 
2004-2008.  Viewed at:  http://www.izf.net/upload/Guide/per_uemoa.pdf. 
312 A renewable three-year agreement has been signed between the PTB and CETUD, specifying 
operating conditions for the railway line;  this is based on the principle of public service in return for public 
payment, and defines the modalities for paying a fee for the use of Transrail SA  infrastructures of which it is the 
concession holder. WT/TPR/S/223/SEN Trade Policy Review 
Page 222 
 
 
  system.  Steady conversion of the current metric gauge network to a standard gauge system should 
facilitate exports to WAEMU markets and more effec tive exploitation of Senegal's mineral resources.  
Privatizations notwithstanding, the competitiveness of the port-rail-road system as a whole would 
seem to depend mainly on restoration of the rail mode.313 
(c) Air transport 
212. Senegal has a network of 14 air ports open to public air traffic:   a main hub, the Léopold Sédar 
Senghor airport;  four secondary aerodromes; and ni ne aerodromes of minor importance but also open 
to traffic.  Following a rising trend since 2002, a subsequent reduction in overall passenger traffic 
meant that aircraft movements d eclined slightly by 3.17 per cent in 2007.  Despite 13.21 per cent 
growth in passenger departures in that year314, arrivals dropped by 15.29 per cent.315  The combined 
effect of merchandise departures and arrivals, which rose by 17.71 per cent and 15.28 per cent, 
respectively, in 2007316, boosted air freight activity by 16.21 per cent in that year.  
213. Community mechanisms to coordinate air safety have been implemented at the WAEMU 
level, and various regulations have been adopted to harmonize air transport policies among WAEMU 
members (Chapter I(3)(ii)(a)).  
214. Senegal is one of the member States to have im plemented the Directive on the Legal Status of 
Civil Aviation Directorates (DAC).317  The Senegal National Civil Aviation Agency (ANACS) was 
created on 24 December 2002318;  and its Air Transport Department is responsible for processing 
applications to issue, renew or withdraw authori zation to provide air transport services.  The Senegal 
Airports Agency (ADS), created in May 2008319 is responsible for maintaining the airport network, 
and for defining and implementing investment programmes to expand the capacity of passenger 
reception and freight facilities;  upgrade safety provisions and facilities to obtain authorization from the United States Federal Aviation Administration;   and classification of the Léopold Sédar Senghor 
international airport (LSS) as category 1, to permit direct flights to and from the United States.  Most of the funds needed undertake these invest ments come from LSS operating revenues.   
215. Construction of the Blaise Diagne de Diass international airport, with a capacity for 
1.5 million passengers per year, began in 2007.  A new company, 55 per cent privately owned, was set 
up in March 2006
320 to take on the work.  The State has unde rtaken not to provide any guarantee or 
financial assistance to this company, apart from ce rtain specified interventions.  To finance the 
                                                      
313 Ministry of Infrastructure, Road Transport and Air Transport (2009a). 
314 Passenger numbers rose from 726,813 in 2006 to 822,860 in 2007. 
315 The Dakar hub is served by some 30 regular airlin es, charter companies, an d one freight company.  
Information provided by the Senegal Airports Agency (ADS). 
316 ANSD (2008). 
317 Directive No. 01/2004/CM/UEMOA on the Status of Civil Aviation Administrations in WAEMU 
member States.  Other WAEMU member States that have implemented the directive ar e:  Benin, Guinea-Bissau, 
Mali and Togo;  implementation is under way in the other member States. 
318 ANACS is an autonomous administrative body created by Law No. 2002-31 of 24 December 2002.  
It is under the hierarchical authority of the Minister responsible for civil aviation. 
319 Decree No. 2008-460 of 9 May 2008. 
320 The company has capital of US$200,000.  IMF (2007c). Senegal WT/TPR/S/223/SEN 
 Page 223 
 
 
  project, forecast to cost CFAF 235 billion321, an airport tax of €30 per passenger on international 
flights has been collected since 2005.322   
216. Since 2001, Air Sénégal International (ASI) h as been 51 per cent owned by Royal Air Maroc 
(RAM) and 49 per cent by the State of Senegal.323  As at July 2001, ASI had a deficit of around 
CFAF 12 billion.  In October 2007, the Senega lese Ministry responsible for air transport had 
announced the Government's decision to alter the co mpany's shareholding to allow the State to hold a 
majority of ASI shares and refloat the company with a capital of between CFAF 20 and 24 billion.324 
217. Under the Yamoussoukro Decision, the numerous b ilateral agreements to  which Senegal is a 
party impose no restrictions on frequency or capacity, provided security and safety measures are 
respected.  In contrast, internal air transport is r eserved exclusively for domestic companies, except in 
the case of special authorization from Civil Aviation,  pursuant to the Chicago Convention.  According 
to the authorities, there are no restrictions on frequencies or capacities, provided security and safety 
measures are respected. 
(d) Maritime transport  218. Under the GATS, Senegal has bound measures on the provision of supporting services for 
maritime transport without restriction, except fo r market access modes 1 and 4, and mode 4 in the 
case of national treatment.
325 
219. All four Senegalese ports belong to the State.   The Autonomous Port of Dakar (PAD) is a 
national company wholly owned by the State, but with management autonomy.326  N e a r l y  
10 million tonnes of merchandise and about 23,000 v essels pass through the port each year.  Senegal's 
main secondary ports are the ports of Ziguinchor327 and Kaolack - which has little traffic.  These ports 
are governed directly by the National Agency of  Maritime Affairs (ANAM).  In contrast, the 
platforms and hangars used to receive mercha ndise are managed by the regional Chambers of 
Commerce.  Each of the ports is operated under concession agreement by the regional Chambers of 
Commerce.  The port of Saint-Louis includes a comme rcial and a fishing port that has been operated 
under concession by the regional Chamber of Co mmerce since 1992. Although the agreement has 
expired, the Chamber of Commerce continues to re nt the space.  The three regional Chambers of 
Commerce collect fees but do not appear to abide by the terms and conditions in practice.  In 
summary, the main secondary ports are 100 per cent ow ned by the State, under two different regimes 
(State, and private through the Chambers of Commerce). 
                                                      
321 Online information from African Economic Outlook.  Viewed at:  http://www. 
africaneconomicoutlook.org/. 
322 Of this amount, €12 are used as collateral for loans on capital markets to finance the project.  The 
tax is levied by the International Air Transport Associat ion (IATA) and transferred to a blocked account in an 
international commercial bank; it is used exclusively to repay loans granted to the new enterprise.  The annual 
revenue, which is off-budget, is estimated at around 0.4 per cent of GDP.  IMF (2007c). 
323 The agreement between RAM and Senegal, signed in 2000, is scheduled to end in 2010.  Viewed at:  
http://www.air-senegal-international. com/index.php?pg=compagnie&m=3. 
324 Radio France internationale , "Air Sénégal international dans la tourmente", 10 April 2009.  Viewed 
at:  http://www.rfi.fr/actufr/ar ticles/112/article_80024.asp. 
325 WTO document GATS/SC/75 of 15 April 1994. 
326 The PAD has been operated under private law management since 1987.  Its capital increased from 
CFAF 5 billion to CFAF 20 billion following a capital expans ion authorized by its Board of Directors in 2005.  
Further details viewed at:  http://w ww.portdakar.sn/sp ip.php? article5. 
327 A safety assessment is currently under way to br ing the port of Ziguinchor - which is becoming a 
national and regional hub - into line with Internationa l Ship and Port Facility Security (ISPS) regulations. WT/TPR/S/223/SEN Trade Policy Review 
Page 224 
 
 
  220. The PAD plays a key role, not only as the only access route to the large international markets, 
but also because it handles a large part of the rail-rout e modal split in "long-distance" traffic destined 
for Mali.328  Port administration operates harbour-master services and all port commercial services:  
piloting services, berthing, provisioning of ships with water, and merchandise stop-over services 
(rental of covered and uncovered storage units).  Private companies approved by a Commission are in 
charge of activities such as consignment, handling, transit, towing and other provisioning.  Harbour-
master services in the secondary ports are provi ded by the ANAM, while other services are the 
responsibility of the Chambers of Commerce. 
221. Given the competition that exists between ports in the subregion329, the Government wants to 
bring reception infrastructure and service costs in th e PAD up to international standards and turn it 
into a port of which only the basic port infrastruct ures belong to the State and long-term concessions 
are offered to private operators to operate and modernize them.  Under this scheme, the PAD would 
maintain all of its price-setting and service qua lity functions.  Major wo rks to expand reception 
capacity and modernize infrastructure are already under way.  With regard to the concession of 
container terminals in the north z one, the first phase aimed to extend the container terminal and build 
a third dockside unit, which was done in 2008.  The second phase, in  which the concession holder is 
to build the "port of the future", is scheduled fo r 2012.  Work on rehabilitation and extension projects 
for pier 2 and to construct a 20 ha. distribution pl atform close to the port, along with a maritime 
station, was completed in 2008;  procedures to im plement the concession have begun.  Senegal also 
wants to move towards more economical mass transp ort, by using river and river-maritime barges, a 
900-tonne barge being equivalent to thirty 30-tonne trucks.  This mode of transport also makes it 
possible to operate at night, which is an additional advantage over road transport. 
222. At the international level, Senegal's mariti me transport is governed by the Convention on 
Facilitation of International Maritime Traffic (FAL );  nationally, companies are free to transport 
merchandise of all types to and from Senegal.  In  addition, companies providing ancillary maritime 
transport services are free to set up in the country, provided they obtain an authorization generally 
granted upon filing of an application, without nationality conditions.  There are no longer any 
Senegalese-owned vessels, although vessels engaged in cabotage must be registered in Senegal.  A 
specific exception for oil transport by foreign v essels was agreed upon but has now expired.  The only 
company authorized to engage in national cabotage is Transport maritime côtier (TMC), which has 
two ships. 
223. Various instruments adopted in the WAEMU framework set conditions governing domestic, 
intra-Community and international maritime tran sport within the Union, and aim to harmonize 
maritime transport policy among member States (joint report, Chapter I(3)(ii)(a)). 
224. Following a 9.2 per cent fall to 9.93 million tonn es in 2006, total merchandise traffic in the 
PAD rose by 11.9 per cent in 2007 to reach a level of  11.109 million tonnes.  This growth was driven 
by a sharp increase in oil shipments (+101.8 per cent) and miscellaneous merchandise (+14.63 per 
cent), despite a 10.32 per cent reduction in shipments of refined hydrocarbons, following the resumption of production by the SAR.  The vol ume of merchandise unloaded at the PAD has 
fluctuated since 2004:  +12.3 per cent in 2005;  -4.7 per cent in 2006;  and +14.8 per cent in 2007.  The number ship stopovers decreased by 0.58 per cen t in 2007.  Overall, between 1997 and 2007, port 
                                                     
 
328 About 10 million tonnes of freight, and 2,500 ships pass through the PAD each year. 
329 One third of imports destined for Mali pass through the PAD, and the rest go through the other ports 
(Lomé, Cotonou, Abidjan, Téma), although Bamako is only 1,275 km from Dakar and 2,200 km from two other 
ports.  Schematic analysis of major tran sport flows, Transport Policy Unit, 2007. Senegal WT/TPR/S/223/SEN 
 Page 225 
 
 
  traffic grew by 11.88 per cent.330  The total volume of merchandise shipments varied around 2 million 
tonnes per year between 1999 and 2007, with a peak of 3 milli on tonnes in 2003.  Phosphate 
shipments have grown strongly since 2006, followin g the steady resumption of activities by the ICS:  
shipments in 2007 were up by 33.77 per cent.   
(iv) Tourism 
225. Tourism is Senegal's second leading source of export earnings after fisheries, but ahead of 
groundnut and petroleum products.  The sector direc tly contributes up to 4.6 per cent of GDP, and 
around 6.8 per cent overall (directly and indirectly);  it also employs 75,000 people directly and a further 25,000 indirectly.
331  Accommodation infrastructure increased by 10.4 per cent in 2002 and by 
14.1 per cent in 2003.  Thanks to its cultural a nd natural assets and the strong competitiveness of its 
tourist products, Senegal receive s about 700,000 tourists a year, with accommodation capacity of 
20,000 beds distributed among 320 hotels.332  The strategy for safeguarding and making the most of 
national tourism potential, set out in the Tour ism Development Sector Policy Letter (LPS) of 
September 2005, aims to attract 1.5 million tourists  in 2010, and 2 million in 2015, compared to the 
current level of 900,000.333  In 2007, tourist arrivals at the LSS airport were up by 5.1 per cent in 
relation to the 2006 figure.334  Arrivals by non-residents accounted for 68.3 per cent of the total in 
2007, while residents represented 25.4 per cent, and p assengers in transit 6.4 per cent.  This situation 
generated foreign exchange inflows estimated  at CFAF 138.7 billion in 2007, compared to 
CFAF 130.8 billion in 2006.335  
226. Under the GATS, Senegal has undertaken commitments on the provision of hotel and 
restaurant services (cross-border supply and presence of natural persons are unbound);  travel agency 
and tourism organization services (presence of natu ral persons is unbound);   sports and other 
recreational services (cross-border supply and presence of natural persons are unbound as regards 
market access, and presence of natural persons is unbound in terms of national treatment);  and 
gambling and betting services (cross-border supply is  unbound in terms of market access, and 
presence of natural persons is unbound for market access and national treatment).  In the case of 
market access, commercial presence  requires a permit to supply each of these services categories, 
except for gambling and betting, where "Lonase" is the exclusive concession holder.336 
227. The Government wants to turn tourism into a de velopment pillar, and the sector is listed as 
essential in the Private Sector Development (DSP) , Poverty Reduction (PRSP), Export Development 
(STRADEX), and Accelerated Growth (SCA) strategies. The Tourism Development Sector Policy 
Letter (LPS) adopted in September 2005, defines three specific objectives: increase the range of 
Senegalese beach tourism products;  make Daka r the international business tourism pole in 
West Africa, for African-based Congresses and intern ational meetings; and develop top-of-the-range 
niche tourism, in the cultural and eco-tourism are as.  This goal should be achieved on two strategic 
                                                      
330 ANSD (2008). 
331 Government of Senegal (2009). 
332 APIX online information.  Viewed at:  http://www.investinsenegal.com. 
333 Government of Senegal (2006). 
334 The number of passengers rose from 726,813 in 2001 to 822,860 in 2007. 
335 ANSD (2008). 
336 WTO document GATS/SC/75, of 15 April 1994.  WT/TPR/S/223/SEN Trade Policy Review 
Page 226 
 
 
  fronts - an upgraded beach tourism product and to p-of-the-range business, cultural and eco-tourism 
products - involving five key objectives.337 
228. Tourism administration has also been reformed by the adoption of a National Tourism Charter 
in April 2003.338  This provides responses to the infrastru cture deficit;  lack of involvement by 
Senegalese nationals;  quality of accommodation;  c onservation of the environment; and weakness of 
tourism promotion media.339  The Charter also stresses the protection of tourists and cultural or natural 
heritage, and requires local labour to  be preferred in conditions of e qual skill.  In addition, tourism 
promotion is the responsibility of the National Tourist Promotion Agency (ANPT)340, created in 2004, 
which is required, among other things, to provide technical assistance as needed to the public or 
private partners involved in the subsector.  The Mi nistry of Tourism plays a chiefly administrative 
role.341  
229. The scope of the Senegalese Coasts and Tour ist Zone Development and Promotion Company 
(SAPCO) has been extended to cove r the entire coast and zones of tourist interest (ZIT).  The Dakar, 
Thiès and Ziguinchor regions account for nearly 80 per cent of the supply of national tourism 
services, while certain regions such as Saint-Louis,  despite having potential, account for less than 
5 per cent.342  With full jurisdiction over upstream a nd downstream land management on tourist 
sites343 SAPCO will develop three new tourist zones at Joal Finio, Mbodiène and Pointe Sarène, and 
upgrade existing sites.344  Opportunities for hotel investment in Senegal are highly dependent on these 
tourist zones.  The Investment Code sets a mini mum eligibility threshold of CFAF 100 million for the 
granting of customs duty, fiscal and social incen tives to undertake a tourism project (Chapter II).345 
(v) Financial services 
(a) Banking 
230. Between 2004 and 2009, the density of the ba nking network in Senegal increased following 
the approval of six new banks, bringing their numb er to 17.  This figure takes account of the 
ATTIJARI BANK/BST and ATTIJARI BANK/CBAO me rgers, without which the country would 
have 19 banks.  The increase in the number of ba nk branches (from 158 to 260)  has been matched by 
                                                      
337 Namely:  develop Senegal's visi bility and enhance its image abroad ;  facilitate access to land and 
make Dakar the air hub of West Africa;  undertake development and investments in tourism poles;  develop a 
legal and fiscal framework conducive to investment and competitiveness;  and develop activities and production 
among local populations to support tourism activities as such. 
338 The Charter also establishes the Higher Coun cil for Tourism, chaired alternatively by a 
representative of the Ministry of Tourism and from the private s ector, for one-year terms.  The Charter was 
signed for a five-year period, with tacit renewal.   The text of the Charter was viewed at:  
http://www.tourisme.gouv.sn/IMG /pdf/charte-tourisme.pdf. 
339 Government of Senegal (2006). 
340 Decree No. 2004-1211 of 6 September 20 04.  Viewed at:  http://www.anpt.sn/. 
341 Planning, regulation, oversight and training of human resources.  Decree No. 2004-103, of 
6 February 2004, creating and establishing rules of organization and operation of the ANPT. 
342 Ministry of Infrastructure, Road Transport, Telecommunications and ICTs (2008). 
343 It is also required to mobilize private domestic and foreign investment;  increase hotel 
accommodation capacity;  create a quality and urban deve lopment standard;  and ensure respect for the 
environment. 
344 Financing will be obtained from the sale of developed land plots at CFAF 25,000/m.²,  from 
networks of public, private and international partnerships;  and by means of a bond issue to develop the plots.  
Works completion is scheduled for 2009 in Joal Finio and Pointe Sarène and for 2011 in Mbodiène. 
345 APIX (2008). Senegal WT/TPR/S/223/SEN 
 Page 227 
 
 
  the market shares of credit institutions.  The tota l balance sheet of credit institutions in 2008 was 
CFAF 2,440 billion, and they held 24 per cent of  the WAEMU market in that year, in second place 
behind Côte d'Ivoire.346 
231. Banking activities in Senegal are governed by  the WAEMU common banking regulations 
(joint report, Chapter I(3)).  With a view to impl ementing reforms to strengthen the banking culture in 
WAEMU countries, a directive347 adopted in 2002, was incorporated into Senegalese legislation by 
Law No. 2004-15, of 4 June 2004, on measures to promote use of the banking system and of bank 
money as a means of payment.  The law provides in centives targeting States, private individuals and 
economic operators.  Its provisions include the obliga tion to pay by cheque or  bank draft all financial 
operations of CFAF 100,000 or more (this threshold is set by an instruction from the BCEAO), 
between the State and its agencies on the one hand,  and private individuals, enterprises, and other 
private persons on the other, concerning:  wages, allo wances and other cash benefits paid by the State;  
and duties, taxes and other provisions (against paymen t) owed to the State.  Water, electricity and 
telephone bills, and the execution of all monetary  liabilities are exempt from stamp duties provided 
they are paid using a bank instrument or bank mone y.  The law also entitles any private individual or 
legal entity established in a WAEMU member State to open an account in the bank of their choice, 
subject to evidence of a regular income of CFAF  50,000 or more, offering the use of at least 
one payment instrument, subject to the necessary guarantees.348 
232. Under the GATS, in 1998 Senegal bound its comm itments on market access, with limitations 
on commercial presence, for the provision of services relating to the acceptance of deposits and other 
repayable funds from the public;  lending of all t ypes;  and all payment and money transmission 
services.349 
233. In 2007, the number of microfinance institutions (MFIs) that are authorized, recognized or 
signatories to framework agreements (SCCs) increased by 6.2 per cent in relation to the 2006 figure;  
the number of mutual companies also grew by 13.1  per cent in 2007.  The same trend can be seen in 
apex institutions and in SCCs.  In contrast, the number of savings and loan groupings plummeted in 
2007.  MFIs are under-represented at the local level ow ing to distance, remoteness, and the difficulty 
of absorbing the administrative costs generated by  a vast geographic coverage and problems caused 
by the generally high charges on MFI products.350 
234. A plan of action and national coordination on  credit was introduced in November 2003, to 
facilitate access to financial services for SMEs a nd disadvantaged segments of the population.  An 
evaluation chart makes it possible to measure the solv ency of SMEs over a three-year period, as well 
as their credit risk.351  Certification (labellisation),  which began in 2005 on a sample of 80 SMEs, of 
which 60 were funded by the bank network, now has a more favourable institutional environment 
                                                      
346 Online information from the Ministry of the Economy and Finance.  Viewed at:  
http://www.finances.gouv.sn. 
347 Directive No. 8/2002/CM/UEMOA, complementing Regulation 15/2002/CM/UEMOA on payment 
systems in WAEMU member States, adopted on 19 September 2002. 
348 Online information from the Ministry of the Economy and Finance.  Viewed at:  
http://www.finances.gouv.sn/espace_s ecteur_prive.php?id=8&file=Systèm e%20Financier%20et%20Bancaire&
smnu=40. 
349 WTO document GATS/SC/75/Suppl.2, of 26 February 1998. 
350 ANSD (2008). 
351 Non-performing loans accounted for 16.8 per cent of total credit in 2006, and 16.7 per cent in 2007, 
compared to 11.9 per cent in 2005.  The situation, rela ted to the difficulties faced by Senelec and the ICS, and 
the heavy concentration of bank credits, does not however seem to have had specific repercussions on exchange 
reserves (joint report, Chapter I). WT/TPR/S/223/SEN Trade Policy Review 
Page 228 
 
 
  following the creation of Caisse des dépôts et consig nation (CDC), one of whose main objectives is to 
allow easier access to financing for SM Es and small and medium-size industries.352  A t  
31 December 2008, CFAF 33.2 billion had been rais ed, mostly from the Public Treasury and public-
utility concession-holders. The forthcoming transf ormation of the Economic Promotion Fund (FPE)353 
into an SME development bank, and the implemen tation of programmes to guarantee bank loans or 
risk insurance, complete its institutional set-up. 
235. The State holds stakes in several banks and othe r financial establishments:  25.9 per cent of 
Caisse nationale de crédit agricole du Sénégal  (CNCAS);  25 per cent of SONAC;  29.40 per cent of 
Banque internationale pour le commerce et l'industrie du Sénégal ;  22.10 per cent of Banque 
islamique du Sénégal ;  8.80 per cent of the Compagnie bancaire de l'Afrique occidentale  (CBAO);  
and 5.26 per cent of Crédit du Sénégal . 
236. The direct effects of the global financial cris is on Senegal's banking a nd financial system are 
limited overall.  Banks established in Senegal are not involved in hi gh-risk financial products;  their 
assets and those of other WAEMU banks held in fore ign financial institutions are modest as a whole, 
since the current regulations restri ct such holdings to the payment of current operations;  and financial 
flows between Senegal and the rest of the world continue to be those traditionally recorded.  
Compliance with Community regulations has helped  to ensure this.  Nonetheless, the regional 
financial market has been worse hit, with falli ng indicators on the regional stock market (BRVM) 
during the second half of 2008.354 
(b) Insurance 
237. Senegal had 23 insurance companies in 2008, of  which 17 provided non-life insurance and six 
provided life insurance;  the subsector's provisional turnover in 2008 amounted to 
CFAF 81.43 billion, representing 13 per cent grow th.  Insurance company revenues have grown 
steadily over the last few years, rising to CFAF 71.5 billion in 2007 compared to CFAF 64.8 billion in 2006, with non-life insurance contributing 82 per cen t of the increase.  Th e life insurance market 
share has been stable in recent years - 17.2 per cen t of the total sales of insurance companies in 2005, 
18.8 per cent in 2006 and 18.7 per cent in 2007.
355  In 2008, non-life insurers had a turnover of 
CFAF 60.24 billion and life insurance companies recorded sales of CFAF 21.19 billion.  Non-life insurance has grown by 3.03 per cent, and life insurance by 56.03 per cent. 
                                                     
 
352 Law No. 2006-03 of 4 January 2006, creating a public establishment under a special statute, known 
as "Caisse des dépôts et consignations" (CDC) (Deposit and Consignment Fund), under the authority of the Minister responsible for economic affairs and finance, and enjoying legal status and financial autonomy.  The 
CDC has responsibilities of general interest that contribute to economic and social development;  and it acts on 
behalf of the Treasury in accepting and managing deposits and consignments from organizations and private individuals, and custody for the disposable funds held by the national savings bank (Caisse nationale d'épargne).  
This enables the State to implement a stable and low-cost strategy for collecting financial resources in order to 
achieve its objective.  The CDC has recently joined the World Savings Bank Institute and the International 
Organization of Pension Supervisors (IOPS).  Viewed at:  http://www.cdc.sn. 
353 The FPE is an autonomous institution whose responsibility is to raise funds from bilateral and 
multilateral donors, and make them available to commerci al banks and other intermed iaries, for the purpose of 
SME financing.  Viewed at:  http://www.fpe.sn. 
354 Ministry of the Economy and Finance (2009). 
355 ANSD (2008). Senegal WT/TPR/S/223/SEN 
 Page 229 
 
 
  238. Under the GATS, Senegal has undertaken co mmitments on the supply of insurance and 
reinsurance services, and services auxiliary to insu rance, under most of the different modes, with 
limitations on market access;  no comm itment was made on national treatment.356 
239. Senegal belongs to CIMA, whose code governs the supply of insurance services in member 
countries (joint report, Chapter I(3)).  Under Se negalese law, the premiums and the business of 
insurance companies incorporated in Senegal and the premiums of foreign insurance companies are 
subject to a compulsory cession to the Senegalese Reinsurance Company (SENRE).357  All insurance 
companies domiciled in Senegal are required to cede part of their reinsurance business, up to 13 per 
cent (and 15 per cent cumulative), to the national re insurance company, of which the State is the 
majority owner with 25 per cent of the shares.  An insurance company domiciled in Senegal cannot 
underwrite risks in another CIMA member State;  but it can do so in non-CIMA countries. 
240. Insurance premiums in Senegal are set freel y by the insurance co mpanies based on the 
respective loss record.  Nonetheless, the Govern ment sets a minimum rate for civil liability 
automobile insurance, which must be at least e qual to the minimum approved by the supervisory 
commission for Senegal (Article 212 of the CIMA Code).   The rate currently in force in Senegal dates 
from 1963, having been raised by 20 per cent on 5 Se ptember 1994.  Work is currently under way in 
Senegal to implement a new rate cons istent with Article 212 of the Code. 
241. In Senegal, enterprises partially owned by the State that provide insurance services include:  
AMSA assurances, of which 20 per cent belongs to the State;  Compagnie nationale d'assurance 
agricole  (CNAAS), created in 2008, with State particip ation of about 37 per cent but open to various 
shareholders (specifically from the rural sector);  Société nationale d'assurance du crédit et du 
cautionnement  (SONAC), in which the State holds up to 25 per cent;  and Société nationale 
d'assurance et de réassurance  (SONAR), in which the State also has a 25 per cent stake.  The State 
has withdrawn from a number of companies (e.g. AXA assurances) and plans to continue doing so 
progressively with regard to AMSA assurances, by gradually disposing of its shares between 2010 
and 2012 at the latest.  
(vi) Professional and business services 
242. Little information is available on professional services in Senegal. 
(a) Environmental services 
243. The progressive withdrawal of the State from the various environmental services involves 
partial liberalization of sanitation services, the gr adual privatization of waste management and 
treatment services, and the development of new jobs to address the issue of atmospheric pollution.358 
244. In the framework of the ongoing multilate ral negotiations, Senegal has proposed 
commitments on a list of environmental service s, including non-hazardous waste collection, 
non-hazardous waste treatment and disposal, haza rdous waste collection, and hazardous waste 
treatment and disposal.359 
                                                      
356 WTO document GATS/SC/75/Suppl.2, of 26 February 1998. 
357 This company was created in 1987 to promote the national retention of premiums, as a way of 
contributing to the country's balance of payments. 
358 Ministry of Trade (2006b). 
359 Respectively, subclasses 94 211;  94 212;  94 221;  and 94 222.  Ministry of Trade (2008). WT/TPR/S/223/SEN Trade Policy Review 
Page 230 
 
 
  (b) Other professional services 
245. Medical, dental and architectural services, and rental/leasing services relating to ships are 
included in Senegal's schedule of specific commit ments under the GATS.  As regards market access, 
supply through the presence of natural persons is  unbound, as is cross-border supply of medical, 
dental and architectural services and commercial presence for the provision of architectural services.  
Limitations on market access through commercial presen ce have been specified in the form of prior 
authorization for the supply of medical and de ntal services and rental/leasing services relating to 
ships.360 
 
 
                                                      
360 WTO document GATS/SC/75 of 15 April 1994. Senegal WT/TPR/S/223/SEN 
 Page 231 
 
 
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Director for Senegal , Country Report No. 07/358, November, Washington. Senegal WT/TPR/S/223/SEN 
 Page 233 
 
 
  IMF (2007c), Senegal:  Selected Issues , Country Report No. 07/336.  Viewed at:  
http://www.imf.org/external/pubs/ft/scr/2007/cr07336.pdf. 
IMF (2008a), Senegal:   Letter of Intent, Memorandum of Economic and Financial Policies, and 
Technical Memorandum of Understanding , December.  Viewed at:  http://www.imf.org/ 
External/NP/LOI/2008/sen/120508.pdf [15 March 2009]. 
IMF (2008b), Senegal:  Selected Issues , Report No. 08/221.  Viewed at:  
http://www.imf.org/external/pubs/ft/scr/2008/cr08221.pdf [13 May 2009]. 
IMF (2008c), Senegal:  Staff Report for the 2008 Article IV  Consultation, First Review Under the 
Policy Support Instrument, and Request for Waiver  of Assessment Criterion and Modification of 
Assessment Criteria - Staff Report;  Staff Supplement;   Staff Statement;  Pu blic Information Notice 
and Press Release on the Executive Board Discussion;  and Statement by the Executive Director for 
Senegal , Country Report No. 08/209, July, Washington. 
IMF (2009a), Senegal:  Second Review Under the Policy Support Instrument, Request for a 
Twelve-Month Arrangement Under the Exogenous  Shocks Facility, and Request for Waivers and 
Modification of Assessment Criteria - Staff Report;  Staff Statement;  Press Release on the Executive 
Board Discussion;  and Statement by  the Executive Director for Senegal , Table 8, Report No. 09/5.  
Viewed at:  http://www.imf.org/externa l/pubs/ft/scr/2009/cr0905. pdf [13 May 2009]. 
IMF (2009b), Third Review Under the Policy Support Instrument and First Review and Augmentation 
of Access Under the Exogenous Shocks Facility - Staff Re port;  Staff Supplement;  Staff Statement;  
Press Release on the Executive Board Discussion;  and Statement by the Executive Director for 
Senegal,  Country Report No. 09/205, June, Washington. 
Government of Senegal (undated), SCA:  Mise en œuvre des mesures d'amorçage 2008, Grappe 
textile habillement (Accelerated Growth Strategy (SCA):  Implementation of starter measures 2008, 
Textiles and clothing cluster), Dakar. 
Government of Senegal (2006),  Poverty Reduction Strategy Paper II .  Viewed at:  
http://www.aprnetwork.org/Documen ts/PRSP/Senegal/DSRP-II_en.pdf. 
Government of Senegal (2009), Etude d'impact du tourisme sur l'économie sénégalaise (Study 
concerning the impact of tourism on the Senegalese economy), Dakar. 
International Institute for Envir onment and Development (IIED) (2008), Foncier et décentralisation:  
L'expérience du Sénégal  (Land and decentralization:  Sene gal's experience).  Viewed at:  
http://www.foncier-developpement.org/analyses-et-debat s/decentralisation-et-gestion-fonciere/foncier 
-et-decentralisation-l2019experience-du-senegal/view [12 April 2009]. 
Ministry of Agriculture (2008), Programme agricole 2008-2009:  Grande Offensive Agricole pour la 
Nourriture et l'Abondance (GOANA) (Agricultural programme 2008-2009:  Great Agricultural 
Offensive for Food and Abundance (GOANA)).  Viewed at:  http://www.food-security.net//medias/F ile/PROGRAMME_AGRICOLE_GOANA.pdf 
[15 March 2009]. WT/TPR/S/223/SEN Trade Policy Review 
Page 234 
 
 
  Ministry of the Economy and Finance (2001), Troisième conférence des Nations-unies sur les pays les 
moins avancés, Mémoire présenté par le Sénégal (Third United Nations Conference on the Least 
Developed Countries, report by Senegal).  Viewed at:  http://www.finances.gouv.sn/backoffice/pdf/Troisie me_conference_des_Nations_Unies_sur_les_PM
A_Memoire_du_ Senegal.pdf [15 May 2009]. 
Ministry of the Economy and Finance, (2002), Guide douanier du voyageur (Customs guide for 
travellers).  Viewed at:  http://www.au -senegal.com/IMG/pdf/guide-douanier.pdf. 
Ministry of the Economy and Finance (2007), Rapport d'activité de la Direction générale des 
douanes, Année 2007  (2007 Activity report of the Direct orate-General for Customs), Dakar. 
Ministry of the Economy and Finance (2008), Rapport - Mission étude comparative du niveau et de 
l'évolution des prix entre le Sénégal et les pays de l'UEMOA (Report on the mission to conduct a 
comparative study of the level and evolution of prices in Senegal and the WAEMU countries), July, 
Dakar. 
Ministry of the Economy and Finance (2009), Note d'analyse des répercussions  de la crise financière 
mondiale sur l'économie sénégalaise (Analytical note concerning the impact of the global financial 
crisis on the Senegalese economy), Dakar. 
Ministry of Energy (2007), Système d'information énergétique du Sénégal, Rapport 2007 (Energy 
information system of Senegal, 2007 report).  Viewed at:  http://www.sie-energie.gouv.sn/IMG/ pdf/Rapport_SIE_Senegal_07.pdf. 
Ministry of Energy (2008), Synthèse du Programme national de maîtrise de l'énergie (Synthesis of 
the national energy control programme), July, Dakar. 
Ministry of Energy and Ministry of the Economy and Finance (2008), Plans d'actions des principales 
composantes du programme de maîtrise d'énergie (Action plans for the main components of the 
energy control programme), Working group on energy control, May, Dakar 
Ministry of Industry and Crafts (2004), Lettre de politique sectorielle de développement de l'industrie:  
La politique de redéploiement industriel (PRI) (Sectoral policy letter on industrial development:  
Industrial redeployment policy (PRI)), December, Dakar. 
Ministry of Infrastructure and Land and Air Transport (2009), Lettre de Politique sectorielle pour les 
transports - horizon 2020 (Sectoral policy letter for transport with a view to the year 2020), January 
(awaiting approval). 
Ministry of Infrastructure and Land and Air Transport (2009), Taxation des usagers de la route, 
Statistiques 2007 (Taxation of road users, Statistics for 2007), January, Dakar. 
Ministry of Infrastructure, Land Transpor t, Telecommunications, and Information and 
Communication Technology (2008), Memento des transports terrestres, Édition 2007 (Land transport 
report, 2007 edition).  Viewed at:  http://dttmemento. com/pdf/chap4.pdf. 
Ministry of Mines and Energy (undated), Programme d'appui du secteur minier (Mining sector 
support programme).  Viewed at:  h ttp://www.industrie.gouv. sn/elements%20DMG/ 
PROGRAMME%20SECTEUR%20MINIER.ppt.  Senegal WT/TPR/S/223/SEN 
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  Ministry of Mines and Energy (2006), Investir au Sénégal (Investing in Senegal), November, Dakar. 
Ministry of Mines, Industry, and Small and Medium-Sized Enterprises (2008a), Nouvelle ère minière 
et industrielle pour l'émergence économique du Sénégal, Rapport 2008 (New mining and industrial 
era for the economic emergence of  Senegal, 2008 report), Dakar. 
Ministry of Mines, Industry, and Small and Medium-Sized Enterprises (2008b), Projet de loi de 
finances 2009 (Draft finance law 2009), Dakar. 
Ministry of Mines, Industry, Agricultural F ood Product Processing, and Small and Medium-Sized 
Enterprises (2009), Situation et perspectives du secteur minier (Mining sector situation and outlook), 
July, Dakar. 
Ministry of Small and Medium-Sized Enterprises and Micro-Finance (2003), Charte des PME du 
Sénégal  (Senegalese SME Charter).  Viewed at:  http://www.izf.net/upload/Guide/Senegal/ 
ChartePMEdec03.pdf. 
Ministry of Trade (2006a), Le Sénégal - Un exemple de réussite du Cadre Intégré (Senegal - An 
Integrated Framework success story).  Viewed a t:  http://www.integratedframework.org/files/french/ 
Senegal_exemple_succes_fr.pdf [20 February 2009]. 
Ministry of Trade (2006b), Rapport de l'atelier de renforcem ent des capacités des membres du 
sous-comité Commerce et environnement (Report on the capacity building workshop for members of 
the Trade and Environment Sub-Committee), Dakar. 
Ministry of Trade (2008), Proposition de liste de servi ces environnementaux, Annexe au 
compte-rendu de la réunion du 22 juillet 2008 (Proposed environmental services list, Annex to the 
minutes of the meeting of 22 July 2008), Dakar. 
United Nations (2005), Douanes-Sénégal (Customs - Senegal), Seminar on the compilation of 
international merchandise trade statistics.  Vi ewed at:  http://unstats.un.org/unsd/trade/ 
ws%20Abuja/Senegal%20-%20D ouane%20-%20Presentation.pdf [23 February 2009]. 
World Health Organization (WHO) (1997), Le secteur pharmaceutique privé  au Sénégal (The private 
pharmaceutical sector in Senegal).  View ed at:  http://whqlibdoc.who.int/hq/1997/ 
WHO_DAP_97.3_fre.pdf [15 March 2009]. 
United Nations Industrial Developm ent Organization (UNIDO) (2009), Industrial Development 
Report 2009, "Breaking in and Moving up:  New Indus trial Challenges for the Bottom Billion and the 
Middle-Income Countries" .  Viewed at:  http://www.unido.org/fileadmin/user_media/Publications/ 
Pub_free/Industrial_development_report_2009.pdf. 
United Nations Development Programme (UNDP) ( 2008), "Table 1 - Human development index", 
Human Development Report 2007/2008 .  Viewed at:  http://hdr.undp.org/en/media/HDR_ 
20072008_EN_Complete.pdf [13 May 2009]. WT/TPR/S/223/SEN Trade Policy Review 
Page 236 
 
 
  Ponty, N. (undated), Partenariat public privé et accélération de l'atteinte des Objectifs du millénaire 
pour le développement en Afrique  (Public-private partnership and enhancing the achievement of the 
Millennium Development Goals in Africa).  Vi ewed at:  http://www.uneca.org/aec/documents/ 
Nicolas%20Ponty.pdf 
Ruiz, D. (2009), Étude sur les régulations existantes et les niveaux de libéralisation sur 
l'investissement et certains secteurs  de services sélectionnés dans la  région d'Afrique occidentale  
(Study on existing regulations and le vels of liberalization in respect of investment and selected service 
sectors in the West African region), January.  Viewed at:  http://trade.ec.europa.eu/doclib/ docs/2009/january/tr adoc_142215.pps. 
Terre des Hommes Switzerland (2008), Le foncier au Sénégal:  accès à la terre, accès à l'eau, égalité 
des sexes  (Land and property in Senegal:  Access to land, access to water, and gender equality).  
Viewed at:  http://www.tdh-geneve.ch/www/pdf/d ivers/foncier_senegal. pdf [12 April 2009]. 
West African Economic and Monetary Union (WAEMU) (2008), Rapport semestriel d'exécution de 
la surveillance multilatérale (Semi-annual report on implementati on of multilateral supervision), 
December.  Viewed at:  http://www.uemoa.in t/Publication/2008/Rappor t_SM_DECEMBRE 2008.pdf 
[12 May 2009]. 
US Geological Survey (2003), The Mineral Industries of the Gambia, Guinea-Bissau, and Senegal .  
Viewed at:  http://minerals.usgs.gov/mi nerals/pubs/country/2 003/gapusgmyb03.pdf. 
  
 
   
    
 
    
 
     
 
    
 
 
APPENDIX TABLESSenegal WT/TPR/S/223/SEN 
 Page 239 
 
 
  Table AII.1 
Structure of imports, 2002-2008 
(US$ million and per cent) 
 2002 2003 2004 2005 2006 2007 2008 
Total imports (US$ million) 2,031.0 2,398. 6 2,839.1 3,49 7.7 3,671.0 4, 871.4 6,527.6 
 Percentage share 
Total primary products 64.7 52.5 51.0 54.8 51.9 54.5 57.3 
Agriculture 27.9 31.4 30.2 29.8 25.0 26.5 27.2 
Food 26.1 29.6 28.3 28.1 23.4 25.1 25.9 
0423 Rice, semi-milled or wholly m illed 9.1 9.1 8.4 10.5 5.7 7.4 9.9 
0412 Other wheat (including spelt) and meslin, 
 unmilled 2.3 2.2 2.8 1.9 2.1 2.7 2.4 
0222 Milk and cream, concentrated or sweetened 1.3 1.8 2.1 2.1 2.3 1.9 1.9 
4211 Soya bean oil and its fractions 1.3 2.3 1.6 1.1 1.6 1.9 1.7 
0989 Food preparations, n.e.s. 2.3 2.5 2.6 2.2 2.2 2.1 1.6 
4222 Palm oil and its fractions 0.2 0.6 0.8 1.2 0.7 0.6 0.9 
1212 Tobacco, wholly or partly stemmed/stripped 0.8 1.0 0.5 0.5 0.6 0.5 0.7 
Agricultural raw materials 1.8 1.8 2.0 1.6 1.6 1.5 1.3 
2484 Wood of non-coniferous species, sawn, 
 sliced, etc., of a thickness exceeding 6 mm. 1.0 1.0 1.2 1.0 1.0 0.9 0.8 
Mining 36.9 21.1 20.8 25.1 26.9 28.0 30.0 
Ores and other minerals 0.3 1.8 1.9 1.7 0.4 0.7 1.8 
2741 Sulphur of all kinds (other than sublimed 
 sulphur, precipitated sulphur and colloidal  sulphur) 0.0 1.5 1.6 1.5 0.1 0.5 1.6 
Non-ferrous metals 0.7 0.7 0.6 0.5 0.6 0.6 0.6 
Fuels 35.9 18.6 18.3 22.9 25.9 26.6 27.7 
3330 Petroleum oils and oils obtained from 
 bituminous minerals, crude 20.5 11.6 11.7 10.9 4.4 8.3 11.8 
3425 Butanes, liquefied 2.0 1.9 1.8 2.0 2.2 1.8 1.7 
Manufactures 35.2 47.4 48.9 45.1 48.0 45.4 42.3 
Iron and steel 2.4 3.1 4.8 3.4 3.2 4.8 4.0 
6761 Bars and rods, hot-rolled, in irregularly 
 wound coils, of iron or steel 0.9 1.1 1.9 1.6 1.5 1.9 2.0 
Chemicals 9.4 10.7 11.4 9.2 9.4 8.7 7.3 
5429 Medicaments (including veterinary 
 medicaments), n.e.s. 2.7 2.8 3.0 2.5 2.6 2.3 1.9 
Other semi-manufactures 6.2 7.1 6.8 6.3 6.7 6.6 6.0 
6612 Portland cement, aluminous cement, slag 
 cement, supersulphate cement and similar 
 hydraulic cements, whether or not coloured or 
 in the form of clinkers 0.5 0.9 0.4 0.8 0.9 1.1 0.8 
6911 Structures and parts of structures, of iron or 
 steel 0.1 0.3 0.4 0.3 0.6 0.6 0.6 
Machinery and transport equipment 12.2 20.4 18.6 20.1 22.6 19.3 20.0 
Power-generating machinery 0.3 0.8 0.5 0.8 2.0 0.7 0.8 
Other non-electrical machinery 2.3 6.7 5.8 5.2 5.7 5.5 7.0 
7413 Industrial or laboratory furnaces and ovens, 
 etc., and parts thereof 0.0 0.1 0.1 0.1 0.1 0.0 0.9 
7283 Machinery (other than machine tools) for 
 sorting earth, stone, etc. 0.0 0.3 0.2 0.1 0.3 0.5 0.8 
Agricultural machinery and tractors 0.1 0.1 0.2 0.4 0.3 0.2 0.2 
Office machines and telecommunications equipment 2.5 2.9 3.7 3.8 4.0 3.6 2.9 
Other electrical machinery 1.3 2.3 2.3 2.0 2.5 2.4 2.1 
Automotive products 5.0 6.3 4.8 5.5 5.9 5.9 5.6 
7812 Motor vehicles for the transport of persons, 
 n.e.s. 3.0 3.5 2.5 2.7 3.0 2.8 2.8 
7821 Motor vehicles for the transport of goods 1.3 1.5 1.1 1.0 1.4 1.4 1.4 
Other transport equipment 0.8 1.3 1.5 2.9 2.5 1.2 1.6 
Textiles 1.8 1.8 1. 9 1.8 1.4 1.5 1.2 
Clothing 0.3 0.5 0.5 0.4 0.4 0.5 0.4 
Other consumer goods 2.9 3.9 4.8 3.8 4.2 4.1 3.4 
Other 0.0 0.1 0.1 0.1 0.1 0.1 0.4 
Source : UNSD Comtrade data base (SITC Rev.3). WT/TPR/S/223/SEN Trade Policy Review 
Page 240 
 
 
  Table AII.2 
Structure of exports, 2002-2008 
(US$ million and per cent) 
Description 2002 2003 2004 2005 2006 2007 2008 
Total exports (US$ million) 419.2 1, 154.5 1,315.4 1, 470.8 682.4 1, 546.3 2,170.5 
 Percentage share 
Total primary products 30.2 64.1 61.0 54.8 54.9 63.1 60.1 
Agriculture 20.8 40.6 37.8 30.9 48.1 39.7 21.9 
Food 15.6 37.1 35.0 28.8 43.0 36.8 20.4 
0341 Fish, fresh or chilled (excluding fillets 
 and minced fish) 0.0 1.3 6.2 4.6 10.7 5.6 3.7 
0342 Fish, frozen (excluding fillets and minced 
 fish) 0.0 5.4 5.8 3.6 5.1 5.3 2.5 
0363  Molluscs and aquatic invertebra tes 0.0 8.8 5.6 3.6 6.0 5.3 2.3 
1222  Cigarettes containing tobacco  1.4 1.5 0.5 0. 6 0.0 0.9 1.4 
0985 Soups and broths and preparations 
 therefor 1.3 1.3 1.8 1.3 3.6 1.9 1.3 
1223  Tobacco refuse 0.7 1.7 0.4 0.2 0.3 1.1 1.2 
1212 Tobacco, wholly or partly 
 stemmed/stripped 0.0 0.0 0.1 0.3 0.3 0.9 1.0 
0361  Crustaceans, frozen 0. 0 3.6 3.3 3.1 3.9 2.0 0.8 
Agricultural raw materials 5.2 3.4 2.8 2.1 5.2 2.9 1.6 
2631  Cotton (other than linters), not carded or 
 combed 0.8 0.8 1.8 1.3 3.6 1.8 1.1 
Mining 9.4 23.5 23.3 23.9 6.8 23.4 38.2 
Ores and other minerals 9.3 3.2 3.6 2.5 6.7 3.4 3.7 
2823  Other ferrous waste and scra p 0.4 0.4 0.7 0.6 2.3 1.2 1.2 
Non-ferrous metals 0.1 0.2 0.2 0.3 0.1 0.7 0.5 
Fuels 0.0 20.1 19.4 21.1 0.0 19.3 34.0 
Manufactures 69.5 34.3 38.5 43.3 43.2 36.1 38.8 
Iron and steel 0.8 1.1 1.7 1.5 2.2 2.7 4.3 
6761  Bars and rods, hot-rolled, in irregularly 
 wound coils, of iron or steel 0.0 0.2 0.3 0.2 0.0 0.5 1.3 
6764  Other bars and rods of iron a nd steel 0.0 0.0 0.0 0.0 0.0 0.0 1.1 
6762  Bars and rods (other than those of 
 subgroup 676.1) of iron or steel, 
 hot-extruded, etc. 0.0 0.0 0.0 0.0 0.0 0.0 0.8 
Chemicals 57.8 22.6 25.6 21.7 19.9 15.7 17.2 
5223  Inorganic acids and oxygen compounds 40.6 12.0 13.6 12.7 11.3 6.4 10.2 
5629  Fertilizers, n.e.s. 8. 4 4.2 4.8 2.3 1.4 1.6 1.9 
5532  Beauty or make-up preparations 1.6 1.2 1.4 1.5 1.6 1.6 1.2 
Other semi-manufactures 4.8 2.8 4.1 5.4 13.9 8.4 7.4 
6612  Portland cement, aluminous cement, slag 
 cement, supersulphate  cement and similar 
 hydraulic cements, whether or not 
 coloured or in the form of clinkers 2.7 1.1 2.1 3.5 11.6 5.9 5.7 
Machinery and transport equipment 2.2 4.2 3.9 11.6 3.3 5.5 7.2 
Power-generating machinery 0.2 0.3 0.2 0.7 0.1 0.2 0.5 
Other non-electrical machinery 0.7 0.9 0.8 0.9 1.1 1.0 1.5 
Agricultural machinery and tractors 0.0 0.0 0.0 0.1 0.0 0.0 0.0 
Office machines and telecommunications 
equipment 0.1 0.2 0.4 0.4 0.6 0.5 0.5 
Other electrical machinery 0.6 0.6 0.5 0.5 0.4 0.9 0.7 
Automotive products 0.2 1.4 0.8 4.6 0.3 1.7 1.7 
Other transport equipment 0.3 0.8 1.1 4.4 0.8 1.2 2.3 
7924  Aeroplanes and other aircraft (other than 
 helicopters) of an unladen weight  exceeding 15,000 kg. 0.0 0.0 0.0 1.2 0.0 0.0 1.3 
Textiles 0.9 0.7 0. 6 0.6 0.8 0.7 0.5 
Clothing 0.1 0.1 0.1 0.1 0.1 0.0 0.0 
Other consumer goods 2.9 2.8 2.6 2.4 3.0 3.0 2.3 
Other 0.3 1.6 0.5 1.9 1.9 0.8 1.1 
Gold 0.0 0.0 0.1 0.3 1.8 0.8 1.0 
9710  Gold, non-monetary (excluding gold ores 
 and concentrates) 0.0 0.0 0.1 0.3 1.8 0.8 1.0 
Source : UNSD Comtrade data base (SITC Rev.3).  Senegal WT/TPR/S/223/SEN 
 Page 241 
 
 
  Table AII.3 
Structure of exports (including re-exports), 2002-2008 
(US$ million and per cent) 
Description 2002 2003 2004 2005 2006 2007 2008 
Total exports (including re-exports - US$ milli on) 694.7 1,154.5 1, 315.4 1,470.8 1,491. 6 1,546.3 2,170.5 
 Percentage share 
Total primary products 48.6 64.1 61.0 54.8 67.5 63.1 60.1 
Agriculture 20.1 40.6 37.8 30.9 35.7 39.7 21.9 
Food 16.8 37.1 35.0 28.8 33.2 36.8 20.4 
0341  Fish, fresh or chilled (excluding 
 fillets and minced fish) 0.0 1.3 6.2 4.6 4.9 5.6 3.7 
0342  Fish, frozen (excluding fillets and 
 minced fish) 0.0 5.4 5.8 3.6 4.5 5.3 2.5 
0363  Molluscs and aquatic invertebra tes 0.0 8.8 5.6 3.6 4.3 5.3 2.3 
1222  Cigarettes containing tobacco  1.0 1.5 0.5 0. 6 0.6 0.9 1.4 
0985  Soups and broths and preparations 
 therefor 0.8 1.3 1.8 1.3 1.7 1.9 1.3 
1223  Tobacco refuse 0.5 1.7 0.4 0.2 0.2 1.1 1.2 
1212  Tobacco, wholly or partly 
 stemmed/stripped 0.0 0.0 0.1 0.3 0.4 0.9 1.0 
0361  Crustaceans, frozen 0. 0 3.6 3.3 3.1 2.5 2.0 0.8 
Agricultural raw materials 3.3 3.4 2.8 2.1 2.5 2.9 1.6 
2631  Cotton (other than linters), not  carded 
 or combed 0.5 0.8 1.8 1.3 1.6 1.8 1.1 
Mining 28.5 23.5 23.3 23.9 31.8 23.4 38.2 
Ores and other minerals 5.6 3.2 3.6 2.5 3.1 3.4 3.7 
2823  Other ferrous waste and scra p 0.3 0.4 0.7 0.6 1.1 1.2 1.2 
Non-ferrous metals 0.2 0.2 0.2 0.3 0.5 0.7 0.5 
Fuels 22.7 20.1 19.4 21.1 28.2 19.3 34.0 
Manufactures 51.2 34.3 38.5 43.3 31.7 36.1 38.8 
Iron and steel 1.0 1.1 1.7 1.5 1.8 2.7 4.3 
6761  Bars and rods, hot-rolled, in 
 irregularly wound coils, of iron or steel 0.1 0.2 0.3 0.2 0.2 0.5 1.3 
6764  Other bars and rods of iron a nd steel 0.0 0.0 0.0 0.0 0.0 0.0 1.1 
6762  Bars and rods (other than those of 
 subgroup 676.1) of iron or steel,  hot-extruded, etc. 0.0 0.0 0.0 0.0 0.0 0.0 0.8 
Chemicals 38.5 22.6 25.6 21.7 12.7 15.7 17.2 
5223  Inorganic acids and oxygen 
 compounds 24.5 12.0 13.6 12.7 5.2 6.4 10.2 
5629  Fertilizers, n.e.s. 5. 1 4.2 4.8 2.3 0.6 1.6 1.9 
5532  Beauty or make-up preparations 1.4 1.2 1.4 1.5 1.4 1.6 1.2 
Other semi-manufactures 4.0 2.8 4.1 5.4 7.6 8.4 7.4 
6612  Portland cement, aluminous cement, 
 slag cement, supersulphate cement  and similar hydraulic cements, 
 whether or not in the form of clinkers 1.6 1.1 2.1 3.5 5.3 5.9 5.7 
Machinery and transport equipment 3.5 4.2 3.9 11.6 6.2 5.5 7.2 
Power-generating machinery 0.1 0.3 0.2 0.7 0.1 0.2 0.5 
Other non-electrical machinery 1.1 0.9 0.8 0.9 0.9 1.0 1.5 
Agricultural machinery and tractors 0.0 0.0 0.0 0.1 0.0 0.0 0.0 
Office machines and telecommunications 
equipment 0.3 0.2 0.4 0.4 1.6 0.5 0.5 
Other electrical machinery 0.7 0.6 0.5 0.5 0.8 0.9 0.7 
Automotive products 0.7 1.4 0.8 4.6 1.1 1.7 1.7 
Other transport equipment 0.6 0.8 1.1 4.4 1.8 1.2 2.3 
7924  Aeroplanes and other aircraft  (other 
 than helicopters) 0.0 0.0 0.0 1.2 1.1 0.0 1.3 
Textiles 0.7 0.7 0. 6 0.6 0.6 0.7 0.5 
Clothing 0.1 0.1 0.1 0.1 0.1 0.0 0.0 
Other consumer goods 3.5 2.8 2.6 2.4 2.7 3.0 2.3 
Other 0.2 1.6 0.5 1.9 0.9 0.8 1.1 
Gold 0.0 0.0 0.1 0.3 0.8 0.8 1.0 
9710  Gold, non-monetary (excluding 
 gold ores and concentrates) 0.0 0.0 0.1 0.3 0.8 0.8 1.0 
Source : UNSD Comtrade data base (SITC Rev.3). WT/TPR/S/223/SEN Trade Policy Review 
Page 242 
 
 
  Table AII.4 
Origin of imports, 2002-2008 
(US$ million and per cent) 
 2002 2003 2004 2005 2006 2007 2008 
World (US$ million) 2,031.0 2,398.6 2,839.1 3,497.7 3,671.0 4,871.4 6,527.6 
        
 Percentage share 
        
America 6.4 9.0 9.7 11.9 11.0 9.5 9.7 
USA 1.7 3.6 3.1 4.0 3.2 2.2 2.0 
Other America 4.7 5.4 6.6 7.9 7.8 7.4 7.7 
Brazil 1.7 3.0 3.8 4.5 2.6 3.9 3.3 
Argentina 1.8 1.1 0.9 1.2 2.4 1.8 2.1 
        
Europe 43.0 48.5 46.4 45.2 53.3 48.7 41.8 
EC(27) 41.8 47.3 45.3 44.0 51.8 46.6 39.8 
France 21.0 24.6 24.3 20.9 24.4 22.9 17.2 
United Kingdom 1.5 2.1 1.8 5.1 6.0 2.1 4.5 
Germany 2.5 3.4 2.8 2.4 2.4 2.9 3.2 
Spain 3.3 4.3 4.1 3.4 3.8 3.0 3.1 
Netherlands 3.8 2.9 2.6 2.4 3.3 7.2 3.1 
Belgium 2.7 2.8 2.9 2.7 2.5 2.7 2.3 
Italy 4.2 3.6 3.2 3.0 3.1 2.3 2.2 
Finland 0.1 0.1 0.2 0.2 1.7 0.3 1.3 
EFTA 0.4 0.4 0.4 0.4 0.4 0.8 0.6 
Other Europe 0.8 0.8 0.7 0.8 1.1 1.3 1.3 
Turkey 0.8 0.7 0.6 0.7 1.1 1.3 1.3 
        
Commonwealth of Independent States (CIS) 1.1 2.2 3.8 2.2 2.2 3.0 2.9 
Russian Federation 1.1 1.6 1.1 0.6 0.5 0.6 1.4 
Ukraine 0.0 0.7 2.3 1.6 1.6 2.4 1.4 
        
Africa 30.8 20.9 20.9 20.8 15.1 17.4 21.7 
Nigeria 19.0 11.7 11.7 10.4 3.2 8.4 11.9 
Côte d´Ivoire 3.7 3.6 3.5 3.5 3.2 2.7 3.3 
Morocco 0.7 0.9 1.0 1.0 1.6 1.4 1.5 
South Africa 1.0 1.0 1.4 1.3 1.5 1.6 1.4 
        
Middle East 2.5 1.8 1.8 1.9 1.3 2.3 2.7 
United Arab Emirates 0.1 0.7 0.7 0.8 0.4 0.5 1.5 
        
Asia 15.8 17.6 17.3 17.9 17.1 19.1 21.1 
China 2.1 2.7 3.4 3.6 4.3 5.7 6.0 
Japan 1.8 2.4 2.4 1.8 2.8 1.8 2.1 
Six East Asian Traders 8.4 8.5 7.5 6.5 5.3 6.4 8.5 
Thailand 7.4 7.3 6.2 5.0 4.0 5.3 6.8 
Other Asia 3.5 3.9 4.0 6.1 4.7 5.2 4.5 
India 1.9 2.2 1.4 3.3 3.0 4.0 2.1 
        
Other 0.3 0.0 0.0 0.0 0.0 0.0 0.1 
Source : UNSD Comtrade data base (SITC Rev.3). Senegal WT/TPR/S/223/SEN 
 Page 243 
 
 
  Table AII.5 
Destination of exports, 2002-2008 
(US$ million and per cent) 
 2002 2003 2004 2005 2006 2007 2008 
World (US$ million) 419.2 1,154.5 1,315.4 1,470.8 682.4 1,546.3 2,170.5 
        
 Percentage share 
        
America 0.6 0.9 0.5 1.4 1.9 1.6 1.3 
USA 0.1 0.7 0.2 1.1 0.9 0.6 0.5 
Other America 0.5 0.2 0.3 0.3 1.0 1.0 0.8 
        
Europe 14.8 30.6 29.1 23.9 35.1 28.7 17.4 
EC(27) 14.3 29.8 28.5 23.6 33.8 25.7 17.0 
France 7.6 11.9 9.5 9.1 13.2 9.5 7.5 
Spain 0.5 4.9 6.7 5.3 5.4 5.2 2.7 
Italy 1.9 8.3 7.0 4.5 7.4 5.2 1.8 
Netherlands 2.0 0.9 0.9 0.7 0.8 1.2 1.3 
Belgium 0.6 0.7 0.7 0.6 1.1 0.6 1.1 
Greece 0.0 1.4 2.1 1.8 3.1 1.8 1.1 
EFTA 0.5 0.7 0.5 0.3 1.2 2.9 0.3 
Other Europe 0.0 0.0 0.0 0.1 0.1 0.1 0.0 
        
Commonwealth of Independent States (CIS) 0.0 0.0 0.0 0.0 0.2 0.0 0.0 
        
Africa 36.9 38.5 41.0 46.9 44.5 54.1 48.8 
Mali 11.3 10.0 13.7 19.2 19.1 24.0 23.3 
Gambia 3.0 3.7 5.0 5.0 6.4 5.4 4.2 
Guinea 1.1 2.6 2.9 3.0 2.2 3.3 3.8 
Mauritania 4.0 2.9 2.4 2.8 2.3 3.4 3.3 
Guinea-Bissau 1.8 2.4 3.5 3.2 2.1 3.3 2.8 
Côte d'Ivoire 5.9 5.3 3.0 2.2 4.3 2.7 2.4 
Chad 0.0 0.1 0.3 0.1 0.1 0.1 1.7 
Togo 1.3 1.3 1.4 0.9 0.8 1.4 1.2 
Burkina Faso 1.2 2.6 1.7 1.1 1.2 1.5 0.9 
Nigeria 0.0 0.2 0.3 0.2 0.1 0.8 0.8 
Benin 4.2 2.8 1.8 1.0 1.0 1.2 0.6 
        
Middle East 0.0 0.3 0.4 0.4 2.3 1.3 1.4 
United Arab Emirates 0.0 0.0 0.1 0.3 2.0 1.1 1.3 
        
Asia 47.7 16.2 16.8 15.7 15.9 8.7 13.1 
China 0.1 1.3 0.5 1.0 1.2 0.3 0.2 
Japan 0.1 0.6 1.0 0.6 0.6 0.8 0.4 
Six East Asian Traders 0.3 1.1 0.9 0.8 1.8 0.6 0.6 
Other Asia 47.2 13.1 14.4 13.3 12.3 7.0 11.9 
India 46.8 12.8 13.9 12.9 11.6 6.7 11.6 
        
Other 0.0 13.6 12.3 11.5 0.0 5.5 18.1 
Bunkers 0.0 13.4 12.0 11.4 0.0 5.5 18.0 
Source : UNSD Comtrade data base (SITC Rev.3). WT/TPR/S/223/SEN Trade Policy Review 
Page 244 
 
 
  Table AII.6 
Destination of exports (including re-exports), 2002-2008 
(US$ million and per cent) 
 2002 2003 2004 2005 2006 2007 2008 
World (US$ million) 694.7 1,154.5 1,315.4 1,470.8 1,491.6 1,546.3 2,170.5 
        
 Percentage share 
        
America 0.5 0.9 0.5 1.4 0.9 1.6 1.3 
USA 0.2 0.7 0.2 1.1 0.4 0.6 0.5 
Other America 0.3 0.2 0.3 0.3 0.5 1.0 0.8 
        
Europe 15.7 30.6 29.1 23.9 26.4 28.7 17.4 
EC(27) 15.0 29.8 28.5 23.6 23.3 25.7 17.0 
France 7.7 11.9 9.5 9.1 7.6 9.5 7.5 
Spain 0.3 4.9 6.7 5.3 4.9 5.2 2.7 
Italy 3.2 8.3 7.0 4.5 4.6 5.2 1.8 
Netherlands 2.1 0.9 0.9 0.7 1.5 1.2 1.3 
Belgium 0.4 0.7 0.7 0.6 0.8 0.6 1.1 
Greece 0.0 1.4 2.1 1.8 1.5 1.8 1.1 
EFTA 0.7 0.7 0.5 0.3 3.1 2.9 0.3 
Other Europe 0.0 0.0 0.0 0.1 0.1 0.1 0.0 
        
Commonwealth of Independent States 
(CIS) 0.0 0.0 0.0 0.0 0.1 0.0 0.0 
        
Africa 41.8 38.5 41.0 46.9 46.6 54.1 48.8 
Mali 12.4 10.0 13.7 19.2 20.2 24.0 23.3 
Gambia 4.9 3.7 5.0 5.0 5.6 5.4 4.2 
Guinea 2.5 2.6 2.9 3.0 2.8 3.3 3.8 
Mauritania 4.4 2.9 2.4 2.8 2.8 3.4 3.3 
Guinea-Bissau 3.1 2.4 3.5 3.2 2.8 3.3 2.8 
Côte d´Ivoire 4.0 5.3 3.0 2.2 2.7 2.7 2.4 
Chad 0.1 0.1 0.3 0.1 0.1 0.1 1.7 
Togo 1.2 1.3 1.4 0.9 1.1 1.4 1.2 
Burkina Faso 0.9 2.6 1.7 1.1 1.2 1.5 0.9 
Nigeria 0.1 0.2 0.3 0.2 0.4 0.8 0.8 
Benin 3.1 2.8 1.8 1.0 0.9 1.2 0.6 
        
Middle East 0.0 0.3 0.4 0.4 1.5 1.3 1.4 
United Arab Emirates 0.0 0.0 0.1 0.3 1.4 1.1 1.3 
        
Asia 28.8 16.2 16.8 15.7 8.2 8.7 13.1 
China 0.1 1.3 0.5 1.0 0.6 0.3 0.2 
Japan 0.0 0.6 1.0 0.6 0.9 0.8 0.4 
Six East Asian Traders 0.2 1.1 0.9 0.8 1.0 0.6 0.6 
Other Asia 28.5 13.1 14.4 13.3 5.6 7.0 11.9 
India 28.2 12.8 13.9 12.9 5.3 6.7 11.6 
        
Other 13.2 13.6 12.3 11.5 16.2 5.5 18.1 
Bunkers 12.9 13.4 12.0 11.4 16.2 5.5 18.0 
Source : UNSD Comtrade data base (SITC Rev.3). 
 
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