# General Senegal’s Directorate General of Customs recently announced the implementation of a 3% tax rate applicable to goods other than the UEMOA and ECOWAS zones, which are declared to be issued for consumption under public ownership.
As for the site, it is made up of the customs value of the goods released for consumption. However, some products are excluded from the scope of this line, regardless of their origin. These include oil and gas products, medicines, rice, wheat and wheat flour.
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The Customs Service Note states that exemptions apply to certain products within the framework of this new tax.
They are related to pesticides and locust control, health products and tools related to the fight against Govt-19 epidemic.
Other articles are excluded, especially those designed for the collection of funerals, scientific institutes, museums and national libraries.