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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.
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Document type: Report
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