loi-n-c2-b0-2014-10-du-28-fevrier-2014-portant-code-des-douanes-1-e162da23b0991b06.pdf

Loi n° 2014-10 of February 28, 2014, establishes the Customs Code of Senegal, replacing the 1987 code to align with international standards (WTO, WCO), regional agreements (UEMOA, OHADA), and the revised Kyoto Convention. The law defines the legal framework for the movement of goods, the powers of customs agents, the classification of customs offenses, and the procedures for dispute resolution and recovery of duties.

• The 2014 Customs Code was enacted to modernize Senegal's customs framework, adapting it to mutations in international trade, security, and socio-economics, and integrating the revised Kyoto Convention and the WCO SAFE Framework of Standards.
• The law introduces the digitalization of customs procedures to replace paper-based systems, aiming to increase the speed and facilitation of customs clearance to improve the business climate in Senegal.
• Customs agents are granted extensive powers to search goods, means of transport, and persons at entry, exit, in transit, or transshipment for security or fraud prevention purposes.
• The law establishes specific investigative techniques to combat fraud, including 'supervised delivery' (livraison surveillée) and 'infiltration', the latter requiring authorization from the Public Prosecutor and limited to a duration of four months.
• The 'customs radius' (rayon des douanes) is defined as a special surveillance zone along land and sea borders, extending 20 kilometers inland from the coast and riverbanks, and 60 kilometers inland from land borders.
• Customs offenses are categorized into 'contraventions' (five classes) and 'délits' (three classes), with penalties ranging from fines and confiscation of goods to imprisonment of up to ten years for fraudulent access to customs computer systems.
• The law establishes a 'Commission de règlement des litiges douaniers' to resolve disputes regarding the species, origin, or value of goods, presided over by a sitting magistrate.
• Goods that are not declared or removed within regulatory deadlines are automatically placed in 'customs deposit' (dépôt de douane) and may be sold at public auction after 90 days.

APA

Natural Justice (n.d.). loi-n-c2-b0-2014-10-du-28-fevrier-2014-portant-code-des-douanes-1-e162da23b0991b06.pdf. https://naturaljustice.org/wp-content/uploads/2022/04/Loi-n%C2%B0-2014-10-du-28-fevrier-2014-portant-Code-des-Douanes-1.pdf

Chicago

Natural Justice. loi-n-c2-b0-2014-10-du-28-fevrier-2014-portant-code-des-douanes-1-e162da23b0991b06.pdf. n.d. https://naturaljustice.org/wp-content/uploads/2022/04/Loi-n%C2%B0-2014-10-du-28-fevrier-2014-portant-Code-des-Douanes-1.pdf.

Wikipedia

{{cite report |author=Natural Justice |title=loi-n-c2-b0-2014-10-du-28-fevrier-2014-portant-code-des-douanes-1-e162da23b0991b06.pdf |url=https://naturaljustice.org/wp-content/uploads/2022/04/Loi-n%C2%B0-2014-10-du-28-fevrier-2014-portant-Code-des-Douanes-1.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{naturaljusticendloinc2b0201410du28fevrier2014portantcodedesdouanes1e162da23b0991b06pdf, author = {{Natural Justice}}, title = {{loi-n-c2-b0-2014-10-du-28-fevrier-2014-portant-code-des-douanes-1-e162da23b0991b06.pdf}}, institution = {Natural Justice}, url = {https://naturaljustice.org/wp-content/uploads/2022/04/Loi-n%C2%B0-2014-10-du-28-fevrier-2014-portant-Code-des-Douanes-1.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }