Practical guide for Senegalese importers — Edition 2026-2027
Published by AMA Freight Logistics — Your partner in international transport, customs clearance and integrated logistics.
What is the Common External Tariff (CET)?
The Common External Tariff (CET) is the single customs tariff applied by ECOWAS member states to goods imported from countries outside the community.
Entered into force under the ECOWAS Customs Union, the CET means every member state applies the same duties for a given good, regardless of the entry point in the region.
The CET is one of the main instruments of ECOWAS's common trade policy. It harmonises customs duties across member states, facilitates regional trade, protects local industries, strengthens economic integration and improves business competitiveness.
Objectives of the CET
Harmonise duties
All member countries apply the same duty rates to products from third countries.
Promote economic integration
The CET facilitates trade between ECOWAS countries by removing tariff disparities.
Support local production
Some product categories benefit from tariff protection to develop regional industries and agricultural sectors.
Secure customs revenue
The CET provides a harmonised framework enabling better collection of tax and customs revenue.
Strengthen competitiveness
A common tariff policy improves the predictability of import costs and encourages investment.
The five tariff bands
| Category | Rate | Examples |
|---|---|---|
| 0 | 0% | Essential medicines, books, certain social equipment |
| 1 | 5% | Raw materials, capital goods, essential inputs |
| 2 | 10% | Intermediate products and industrial inputs |
| 3 | 20% | Finished consumer goods |
| 4 | 35% | Sensitive products with strengthened protection |
The fifth tariff band at 35% aims to protect certain strategic regional production from international competition.
How to determine the applicable rate?
Duty calculation always starts with the tariff classification of the goods. Main steps:
Step 1: Identify the product
Precisely determine the nature, composition and use of the goods.
Step 2: Determine the HS code
Each product is identified by an HS (Harmonised System) code used in international trade.
Step 3: Identify the CET category
The HS code gives the tariff category, applicable duty rate, any control measures and special authorisations.
Step 4: Calculate duties and taxes
Duties and taxes are calculated on the customs value (CIF).
Other taxes and additional levies
| Levy | Indicative rate |
|---|---|
| Customs duty (CET) | 0%, 5%, 10%, 20% or 35% |
| Statistical Fee (RS) | 1% |
| PCS-WAEMU | 0.8% |
| PCC-ECOWAS | 0.5% |
| VAT | 18% |
| COSEC (sea transport) | 0.4% (on relevant operations) |
| PROMAD | 2% (on relevant goods) |
Depending on the goods, other duties, taxes or specific fees may also apply.
Simplified example: product classified at 35%
A Senegalese company imports a product subject to CET category 4 (35%). Assumption: CIF value = XOF 10,000,000.
| Item | Rate | Amount |
|---|---|---|
| CIF value | — | XOF 10,000,000 |
| Customs duty | 35% | XOF 3,500,000 |
| Statistical Fee | 1% | XOF 100,000 |
| PCS-WAEMU | 0.8% | XOF 80,000 |
| PCC-ECOWAS | 0.5% | XOF 50,000 |
| PROMAD | 2% | XOF 200,000 |
Simplified VAT calculation: VAT base = 10,000,000 + 3,500,000 + 100,000 = XOF 13,600,000. VAT (18%) = XOF 2,448,000.
Total main duties and taxes: XOF 6,378,000, or roughly 63.8% of the customs value, excluding any port, handling, storage, file, transit or other specific fees.
Why is tariff classification important?
Tariff classification is a key clearance step. The HS code determines the duty rate, other applicable taxes, any exemptions, control measures, required licences or authorisations, sanitary/phytosanitary/technical standards, and any restrictions or bans.
A classification error can lead to a customs reassessment, financial penalties, clearance delays, or the seizure or hold of the goods where regulations provide.
Best practices
- ✓ Precisely identify the product to import.
- ✓ Check the applicable HS code.
- ✓ Confirm the CET category.
- ✓ Calculate the full import cost before ordering.
- ✓ Check required authorisations.
- ✓ Prepare a complete documentary file.
- ✓ Anticipate any inspections.
- ✓ Take out suitable transport insurance.
- ✓ Use an experienced customs broker.
AMA Freight Logistics' support
AMA Freight Logistics puts its expertise at the service of importers to secure and optimise international operations. Our services include: tariff classification (HS codes), estimating duties and taxes before import, regulatory and customs assistance, sea/air/multimodal freight, cargo consolidation, import/export clearance, national and regional transport, warehousing and distribution, real-time shipment tracking, logistics cost optimisation consulting.
Key takeaways
- The CET is the common customs tariff applied to imports from non-ECOWAS countries.
- Goods are grouped into five tariff bands: 0%, 5%, 10%, 20% and 35%.
- Duties are calculated on the customs value (CIF).
- Other levies (RS, PCS-WAEMU, PCC-ECOWAS, VAT, COSEC, PROMAD) may apply depending on regulations.
- Tariff classification is essential to determine the real cost of an import and ensure compliance.
AMA Freight Logistics supports you at every step of your international supply chain, from planning your imports to final delivery.
