Senegal - Country Commercial Guide
Trade Barriers
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Senegal is a member of the Economic Community of West African States (ECOWAS), which seeks to create a regional free trade zone with approximately 300 million inhabitants. The ECOWAS Trade Liberalization System (ETLS), approved in 1979, has yet to be fully implemented, however.  Senegal has adopted and implemented the ECOWAS Common External Tariff (CET) System and generally imposes tariffs in a transparent and rules-based way.  In March 2018, Senegal signed the African Continental Free Trade Area agreement (AfCFTA), a step toward a continent-wide liberalized market for goods and services.  The AfCFTA entered into force in May 2019, and as of July 2021, 40 countries out of 54 signatory countries have ratified the agreement, including Senegal.  Negotiations for full implementation of the AfCFTA are still underway.  While intra-Africa trade is remains depressed, food and beverage products from west and north Africa are increasingly appearing in supermarkets.  Local markets also feature imported produce and meat from neighboring countries.   

Senegal does not have a bilateral taxation treaty with the United States.  Senegal has concluded agreements for the avoidance of double taxation with some 15 partners, including Belgium, Canada, Egypt, France, Kuwait, Lebanon, Malaysia, Mauritania, Mauritius, Morocco, Norway, Qatar, Chinese Taipei, Tunisia, Malaysia, and Portugal.