塞内加尔海关简介
时间(TIME)：2021-07-17 14:36:52
发布时间：2017-07-02 14:42 文章来源：海关总署一、机构设置
塞内加尔海关最高管理机构为塞内加尔海关总署，位于达喀尔市中心独立广场旁。关总局下设31个地区海关，下辖17个隶属海关，其中首都达喀尔市区共3个地区海关，机场海关、2号码头海关和8号码头海关（达喀尔港是西非第二大港口）。
二、海关职责及作业流程
（一）监管通关及货物查验。
进出口通关管理及货物查验，包括预防、调查和防止海关欺诈以及违反外汇管制条例的行为。凡是进出口货值大于25万西非法郎（100西非法郎约合1人民币），均需要进行电子申报。低于该数值，可通过手写跟踪单来通关，通常是来自周边内陆国家的小额边境贸易。电子申报通过代理报关行进行，报关行网络与海关系统联网，网上申报成功后，报关行将纸面单证交海关，海关电子放行，并将纸质单证存档。
货物查验与中国海关做法不同。集装箱货物全部需要查验，进口货物可以选择在港口查验，也可到货物目的地查验，到目的地查验需支付费用，根据距离收费，如到捷斯地区每票可高达15万西非法郎。每一票进口货物都有一名海关关员全程跟踪，以确保单货相符。出口货物查验率也为100%，塞方解释系因塞出口物资有限（主要为花生、海产品、磷酸盐）。
（二）征收税费。
塞内加尔是西非经济货币联盟和西非国家共同体成员，前者自2000年起实行共同对外关税（包括0%、5%、10%、20%共四挡），后者自2015年起实行共同对外关税（包括0%、5%、10%、20%、35%共五挡），初步建立起西非货物自由流动的次区域市场。若关税同盟成员国的进口货物自塞入境，后转运到其他成员国，则须办理转运报关，货物在塞内加尔海关缴纳相关税费（西非经货联盟的统一税费，包括1%的统计税，0.5%的团结税等）后，在目的国缴纳关税。
征收关税和其他税款是塞海关的重要职能，海关税收收入占政府经常性收入的30%。塞国库在西非国家中央银行BCEAO银行（西非经货联盟8国共同成立）设有账户，海关批准的代理报关公司的银行账户与国库关联，税款直接从代理报关公司的关联账户中扣除。一旦进出口企业被发现偷逃税款，则罚款比例为偷逃税款额的2-3倍。
（三）国际海关交流合作。
塞内加尔海关总局下设国际交流处，负责公共关系和国际合作。2006-2007年间，瓦德总统与迪拜国际海关（Dubai Customs World）合作，后者负责重新整合塞内加尔海关的管理系统、库存管理、统计数据管理以及员工培训。此后海关作业逐步规范。该合作与授权给迪拜国际港口集装箱港25年特许经营权同属一揽子合作计划。
（四）统计。
提供海关统计资料，开展市场调研，提供精确外贸数据。塞海关统计上报材料包括周报、月报、季报和年报。报送流程为海关总署报送预算部部长，预算部部长上报至财政部部长。
（五）打击走私。
塞海关和宪兵队均具有打击走私的执法权。在应对大的案件时，双方会合作办案。
三、人员情况
全国海关关员共1500人左右。塞海关实行准军事化管理，比照部队职衔设定职衔。塞海关高级官员多在国外受过教育，以欧、美及北非居多，多数级别较高官员可流利使用法语和英语。塞海关与部分发达国家签有培训项目，关员被送到欧、美等国培训。
1、 Organization setup
The top management organization of Senegalese customs is the General Administration of Senegalese customs, which is located next to the independent square in the center of Dakar. The General Administration of Customs has 31 regional customs and 17 subordinate customs, including three regional customs in the capital city of Dakar, airport customs, terminal 2 Customs and terminal 8 customs (Dakar port is the second largest port in West Africa).
2、 Customs duties and operation procedures
（1） Supervise customs clearance and cargo inspection.
Import and export customs clearance management and cargo inspection, including the prevention, investigation and prevention of Customs fraud and violations of foreign exchange control regulations. All imports and exports with a value of more than 250000 SWR (100 CFA, about 1 RMB) need to be declared electronically. Below this value, customs clearance can be achieved through handwritten tracking sheet, usually small amount of border trade from neighboring inland countries. The electronic declaration is carried out through the agent of the customs broker, and the network of the customs broker is connected with the customs system. After the online declaration is successful, the customs broker will hand over the paper documents to the customs, and the customs will release them electronically, and file the paper documents.
The inspection of goods is different from that of China Customs. All the container goods need to be inspected. The imported goods can be inspected at the port or at the destination of the goods. There is a fee to be paid for the inspection at the destination, and the fee is charged according to the distance. If you go to the Jez area, each ticket can be as high as 150000 francs. Each ticket of imported goods is tracked by a customs officer in the whole process to ensure the conformity of the documents and goods. The inspection rate of export goods is also 100%. The reason for this is that the export materials are limited (mainly peanuts, seafood and phosphate).
（2） Tax collection.
Senegal is a member of the West African Economic and Monetary Union and the community of West African States. The former has implemented common external tariffs (including 0%, 5%, 10% and 20% in total) since 2000, while the latter has implemented common external tariffs (including 0%, 5%, 10%, 20% and 35% in total) since 2015, initially establishing a sub regional market for free flow of goods in West Africa. If the imported goods of the member countries of the customs union enter the country from Cyprus and then transit to other member countries, they must go through the transshipment customs declaration. After paying the relevant taxes and fees (the unified tax of WAEMU, including 1% statistical tax, 0.5% solidarity tax, etc.) at the Senegalese customs, the goods will pay the customs duties in the destination country.
The collection of customs duties and other taxes is an important function of the customs, which accounts for 30% of the government's regular revenue. The state treasury of Sierra Leone has an account in BCEAO bank, the Central Bank of West African States (established jointly by the eight countries of the West African Economic and Monetary Union). The bank account of the customs declaration agency approved by the customs is associated with the state treasury, and the tax is directly deducted from the associated account of the customs declaration agency. Once the import and export enterprises are found to have evaded taxes, the proportion of fines will be 2-3 times of the amount of tax evasion.
（3） International Customs exchanges and cooperation.
The General Administration of Customs of Senegal has an international exchange office, which is responsible for public relations and international cooperation. During 2006-2007, President Wade worked with Dubai customs world, which is responsible for the re integration of Senegalese customs management system, inventory management, statistical data management and staff training. Since then, customs operations have been gradually standardized. The cooperation and the 25 year franchise granted to the container port of Dubai International Port belong to the same package of cooperation plan.
（4） Statistics.
Provide customs statistics, conduct market research and provide accurate foreign trade data. The statistical reporting materials of the customs include weekly report, monthly report, quarterly report and annual report. The submission process is that the General Administration of Customs reports to the director of budget department, and the director of budget department reports to the director of finance department.
（5） Crack down on smuggling.
Both the customs and the gendarmerie have the law enforcement power to crack down on smuggling. In dealing with large cases, the two sides will cooperate in handling cases.
3、 Personnel situation
There are about 1500 customs officers in China. The customs of Sierra Leone implements paramilitary management and sets the rank according to the rank of the army. Most of the senior customs officials are educated abroad, most of them are from Europe, the United States and North Africa, and most of them are fluent in French and English. Sierra Leone customs has signed training programs with some developed countries, and customs officers are sent to Europe, the United States and other countries for training.
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