Importing into Senegal through the Port of Dakar, expect total duties and taxes of roughly 27% to 45% of your cargo's CIF value for most commercial goods -- and up to about 62% for the most protected categories. The calculation follows one formula: customs duty (0-35% depending on the ECOWAS tariff band of your HS code), plus about 2.5% in community levies on CIF, plus 18% VAT charged on the duty-inclusive total. This guide breaks down every line of that cost stack, gives a worked example in FCFA, and lists the port and logistics charges that tax tables leave out.
The five cost layers of a Dakar import
Every landed-cost estimate for Senegal is built from five layers:
- Customs duty -- 0% to 35% of CIF, set by the ECOWAS Common External Tariff (CET) band of your HS code.
- Community levies -- about 2.5% of CIF combined, collected for the state, WAEMU, ECOWAS and the African Union.
- VAT -- 18%, charged on CIF plus duty plus levies, not on CIF alone.
- Port and shipping charges -- terminal handling, shipping-line fees, storage and demurrage.
- Clearance and inland logistics -- customs broker, the mandatory BESC cargo tracking note, drayage and onward transport.
Layers one to three are fixed by regulation once your HS code is known. Layers four and five are where local execution changes what you actually pay.
Customs duty: the ECOWAS Common External Tariff
Senegal applies the ECOWAS CET, which sorts every HS code into five duty bands:
| CET band | Duty rate | Typical goods |
|---|---|---|
| 0 | 0% | Essential social goods: medicines, certain books and medical equipment |
| 1 | 5% | Raw materials, capital goods, production equipment |
| 2 | 10% | Intermediate and semi-finished inputs |
| 3 | 20% | Final consumer goods -- the most common band for imports |
| 4 | 35% | Specific goods protected for regional economic development |
Your exact rate depends entirely on HS classification -- the single highest-leverage line in the whole calculation. A misclassified product either overpays for years or triggers reassessments and penalties at audit.
The community levies: about 2.5% of CIF
Four small levies stack onto virtually every commercial import into Senegal:
| Levy | Rate on CIF | Collected for |
|---|---|---|
| Statistical fee (Redevance Statistique, RS) | 1% | Senegal |
| Community solidarity levy (PCS) | 0.8% | WAEMU / UEMOA |
| Community levy (PCC) | 0.5% | ECOWAS |
| African Union import levy | 0.2% | African Union |
Individually minor, together they add about 2.5% of CIF -- and because they enter the VAT base, they are taxed again at 18%.
VAT: 18% on the duty-inclusive base
Senegal's standard VAT rate is 18%. Crucially, import VAT is not charged on the CIF value alone -- it is charged on CIF + customs duty + levies. On a 20%-band product, that compounding makes the effective VAT roughly 22% of CIF. VAT-registered importers can generally recover it as an input credit, but the cash must still be advanced at clearance, which matters for working capital. Certain 0%-band essentials (some medicines and basic foodstuffs) are also VAT-exempt.
Total tax burden by tariff band
| CET band | Total duties + taxes, approx. % of CIF (incl. 18% VAT) |
|---|---|
| 0% | ~21% (or ~2.5% where the goods are also VAT-exempt) |
| 5% | ~27% |
| 10% | ~33% |
| 20% | ~45% |
| 35% | ~62% |
Rule of thumb: finished consumer goods land at about 45% of CIF in taxes; raw materials and production equipment at about 27%.
Worked example: 10,000,000 FCFA CIF of consumer goods (20% band)
| Line | Basis | FCFA |
|---|---|---|
| Customs duty 20% | CIF | 2,000,000 |
| Statistical fee 1% | CIF | 100,000 |
| PCS 0.8% + PCC 0.5% + AU 0.2% | CIF | 150,000 |
| VAT 18% | CIF + duty + levies (12,250,000) | 2,205,000 |
| Total duties and taxes | 44.6% of CIF | 4,455,000 |
The costs tax tables leave out
Duties and taxes are only part of the landed cost. At the Port of Dakar, budget for:
- BESC cargo tracking note -- a mandatory flat fee per bill of lading; see our complete BESC guide.
- Terminal handling charges (THC) -- per-container handling billed at the terminal.
- Shipping-line charges -- delivery order fee, container deposit, seal and documentation fees.
- Port dues and scanner fee -- levied on cargo passing through the port.
- Storage, demurrage and detention -- free time is short; slow document turnaround converts directly into daily charges.
- Customs broker and forwarding fees -- declaration through the GAINDE system must be filed by a licensed broker.
- Drayage and inland transport -- delivery in Dakar, or the road corridor to Mali and the Sahel; see our Port of Dakar shipping guide.
How importers keep landed cost down
- Fix the HS classification up front. Every percentage point of duty band is paid on every shipment, forever.
- Have documents consistent before the vessel arrives. Invoice, packing list, bill of lading and BESC must match exactly -- mismatches are the top cause of paid storage days.
- Clear within free time. Demurrage and storage compound daily and are pure waste.
- Check exemption regimes. Investment code approvals, mining and energy conventions, and temporary admission can legally remove or suspend large parts of the tax stack for eligible projects.
How much are import duties in Senegal?
Customs duty is 0%, 5%, 10%, 20% or 35% of CIF depending on the ECOWAS CET band of the product's HS code. Including levies and 18% VAT, the total tax burden for most commercial goods lands between roughly 27% and 45% of CIF.
What is the VAT rate on imports in Senegal?
18%, charged on the CIF value plus customs duty plus community levies -- not on CIF alone. That compounding makes effective VAT on consumer goods roughly 22% of CIF.
How do I calculate total import taxes for a shipment to Dakar?
Take CIF value, add customs duty (band rate x CIF), add about 2.5% of CIF in levies, then add 18% VAT on that whole subtotal. For a 20%-band product: 10,000,000 FCFA CIF gives 4,455,000 FCFA in duties and taxes, about 44.6% of CIF.
Are there import taxes besides customs duty and VAT?
Yes: the 1% statistical fee, 0.8% WAEMU solidarity levy, 0.5% ECOWAS community levy and 0.2% African Union levy -- about 2.5% of CIF combined -- plus excise duties on specific goods such as alcohol, tobacco and certain vehicles, and the flat BESC fee per bill of lading.
What port charges apply at Dakar beyond taxes?
Terminal handling charges, shipping-line delivery order and deposit fees, port dues and scanner fee, storage and demurrage after free time, customs broker fees for GAINDE filing, and drayage or corridor transport for delivery.
Can WTL calculate the landed cost for my shipment?
Yes. With your HS code, cargo value and destination, WTL prepares a line-by-line landed-cost calculation and handles classification, the BESC, clearance and delivery as one service. Request a quote to get started.
Rates shown are the standard rates in force as of mid-2026 and are indicative. Final liability depends on the HS code, valuation and any exemption regime that applies to your shipment. For a binding calculation, contact WTL's freight forwarding team.