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Dakar, Senegal: Recent developments in respect of fines and taxes

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작성자 최고관리자 댓글 0건 조회 1,036회 작성일 21-07-30 18:27

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Dakar, Senegal: Recent developments in respect of fines and taxes

in Marine Insurance P&I Club News

 

09/01/2021

 

Historically, there havebeen situations where vessels have received customs fines and othertypes offines when calling Dakar, Senegal, but recently this has become much moreprevalent and with the amounts of such fines increasing substantially. Accordingly, Skuld wishes todirect members attention to these issues and guide members as follows:

Any master whose vessel is due to callat the portofDakar port must be well informed about the currentsituation. The master should also request the shipping agent to provide all information and assistanceregarding the requirements of customs and immigration authorities in order to prevent beingtrapped in situations which may escalate into very expensive finesandalsodelaysin the vessels departure.

 

Three different types of fines may be levied against the ship and a new tax is also duefromtheowners or the carrierinrespectof the cargo.

1. Customs fines levied in respect of an alleged incorrect declaration of any property on board the ship

 

Upon the vessels arrival at berth and forboarding formalities purposes, customs authorities request the master tosubmitthe cargo manifest together with the list of property onboard the vessel. Whilst initially this control was limited to cargo and consumables such asbunkers and lube oil, the scope of this control has been extended to other items such as bottlesof foam, CO2 etc.for firefighting purposes and various other items carried on board for the safe operation of the vessel.

Theapparentrationalebehindthese finesisthat any undeclared property is considered by the Senegalesecustoms authorities as smuggling. The amount of the potential fine for undeclared orincorrectly declared goods ranges from two to five times the estimated value of the said goods.In view of the potential exposure, no error or omission in this respect should be tolerated.

Therefore, our recommendations to any master calling in Dakar are as follows:

(a)Prior to arrivalat the berth,torequestthe shippingagentto provideinwritingallcustoms latestand current regulations in order to prepare all documents in advance and ensure that all is in order.

(b) To check thoroughly and accurately that all consumables on board the ship, including food, paint,stationary, crew personal effects and any other items have been accurately listed in the proper declaration form.

(c) In case of any doubt, ask for the agent and/or the P&I correspondents assistance.

(d) To keep all declarations in one single file to be controlled again by the shipping agent before presenting it to the customs officer when coming on board the ship.

(e) To delay boarding of anyauthorityuntilalldocuments have been thoroughly filled out and carefully checked, preferable with the agent.

(f) To ensure that the shipping agent is present on board at the time when the customs officer boards the vessel and thataprofessionalwelcomeisextendedto the latter during the customsinspection.

2. Customs fines for excess and/or shortage of cargo

Customs decided approximately a year ago to impose customs fines on any shortage or excess cargo discharged from all vessels regarding bagged, liquid and bulk cargoes, includingwheat.

A special brigade has been set up by the Head of the Port Customs Authorities for this purpose.

Anyfine is calculatedbasedon the quantity and/or number of bags or weight recorded by thecustoms surveyor upon completion of discharge.

Customs authorities generally appoint a survey firm to perform a tally or monitor the cargo fortheir account. It should bekept in mindthat tallies of bagged cargoes arenotmadein the cargoholds but ashore alongside the ship before the cargo is loaded onto trucksas agreed by theSenegalese surveyors board.

 

The fine is imposedon the basis ofthe local market value of the cargo including VAT if the cargo is recorded in excess and/or short delivered by the tally company appointed by the customs authorities.

However, from experience, the amount of the fine is generally subject to negotiation with the P&I correspondent. Negotiations in respect of such fines are to be made and in principle finalised before the vessels departure.

In order to prevent or minimise exposure, it is recommended that if a draft survey is required to be carried out, all parties should be invited to attend.

Even if some parties decline this invitation, the findings shall be deemed opposable to them. Additionally,it is highly recommended to perform a tally for bagged cargoes or a monitoring survey concerning bulk cargoes.

 

Whilst such preventive steps may not eradicate exposure to acustomsfine, it will assist the shipowner and the P&I correspondent by providing argumentswhen discussingand negotiatingthe finewith the authoritiesas set out above.

3. Fines levied by immigration authorities

In recent cases ithas been noticedthat during changeof crew,immigration authorities have attemptedto impose fines foralleged inaccuraciesrelated to documentation provided inrespect of crew changeand sofar,such fines have been successfully resisted.

We thereforeencouragemastersand owners to always carefully check the documentationsubmittedin respect of the crewin orderto ensure that there is no discrepancy between the official documentation, including travel documents,and the information recorded on any application and/or form to besubmitted to the immigration authorities.

ANAM taxes or UEMOA traffic rights

Whilst Port StateControlin Dakarisso far performed to a lesser extent than in some other countries in West and Central Africa, it should be kept in mind that such controls can be performed at any time during the vessels call and especially in case of occurrence of any noticeableevent.

The directorate of the Merchant Maritime Administration is known as ANAM (AgenceNationaleDes Affaires Maritimes). Since1January 2020, ANAM is the Administration in chargeof collecting traffic rights (locally called ANAM taxes) through shipping agents calculatedbasedonexported and/or imported cargoes by ships in accordance with a regional directive issued bythe ECOWAS Regulation N° 003/2019/COM/UEMOA dated 4 March 2019. Such taxes are tobe paid by the owners and/or the carrier of the cargo.

 

As per this UEMOA regulation, these taxes shall not bereverberateddirectly or indirectly to the cargo.

Whilst the implementation of this tax was initially fiercely resisted by most of the liners agents,this tax is now fully in place and fully recovered by ANAM against the shipping agents.

It is therefore recommended to any operator fixing contract related to cargo to be loaded and or discharged in Senegal to obtain fromtheport agent in Senegal, the amount of taxes whichwould be due in respect of the concerned cargo.


 Source: SKULD

 

 

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