Trade framework: which tariff regime applies to Moroccan goods
Morocco is outside ECOWAS and UEMOA, so the default regime for Moroccan goods in Senegal is the ECOWAS Common External Tariff (CET). Senegal is the one country of this group with a bilateral tariff text: the Morocco–Senegal general convention of 6 September 1966 (in force 27 February 1968) and the protocol of 13 September 1987 (in force 3 December 1987) provide import-duty exemption for originating products on annexed lists, according to Morocco's Office des Changes. We could not confirm that Senegalese customs still grants this exemption alongside the CET: have your broker check it for your product. The Morocco–UEMOA agreement initialled in 2002 was never signed. Both countries are AfCFTA State Parties (Senegal deposited on 2 April 2019, Morocco on 20 April 2022), but we found no Senegalese customs text applying AfCFTA rates to Moroccan goods.
Sources: oc.gov.ma, cese.ma, cnzlecaf.gouv.ci
Customs duties and import taxes
Senegal applies the ECOWAS CET with five duty bands: 0%, 5%, 10%, 20% and 35%. According to the WTO's trade policy review of Senegal (2017), VAT is charged at the standard rate of 18% on imports, and a 0.4% levy on the CIF value of goods arriving by sea finances the Senegalese Shippers' Council (COSEC) and an energy fund. Excise duties apply to products such as cosmetics, beverages and tobacco, a special tax of 3 FCFA per kilogram applies to cement, and an import advance of 3% is collected on certain listed products from taxpayers under the industrial and commercial profits regime. A statistical fee and the UEMOA and ECOWAS community levies are also charged on third-country goods; we could not load the current Senegalese customs table, so confirm those rates and the cumulative burden for your HS code with your customs broker.
Sources: wto.org
Import procedure, documents and pre-import declaration
Commercial importers need a trader's card and an import-export card, issued in Dakar by the Ministry of Commerce. Since 1 May 2024, Senegalese Customs requires a pre-import declaration (DPI) for every import with an FOB value of 500,000 FCFA or more, and for any container whatever its value. The DPI is filed in the ORBUS single-window system operated by GIE GAINDE 2000, on the basis of a pro-forma or commercial invoice, and processed in the GAINDE customs system. Customs declarations may also require a certificate of origin and, for regulated products, a certificate from the competent technical body. An electronic cargo tracking note issued by COSEC is mandatory for sea cargo. In 2017 the WTO described an import verification programme run by Cotecna for containers and shipments from 3 million FCFA; we could not confirm its present form, so check with your forwarder.
Sources: seneweb.com, wto.org
Logistics: sea, road and air routes from Morocco
Dakar is the nearest to Morocco of the four ports covered in these guides. Tanger Med Port Authority's 2025 connections booklet lists weekly container services from Tanger Med to Dakar with published transit times of 5 days (Maersk WAF 2), 7 days (CMA CGM) and 11 days (CMA CGM WAZZAN), with weekly feeders from Casablanca and Agadir to Tanger Med. Senegal is also the main overland market: trucks leave Morocco through the El Guerguerat border post, cross Mauritania via Nouakchott and enter Senegal at Rosso. The crossing is a known bottleneck: in July 2026 a Moroccan hauliers' union reported more than 80 trucks waiting at Rosso, with only eight to ten Moroccan trucks cleared per day. Build a margin into delivery dates, especially for perishables. Royal Air Maroc flies Casablanca–Dakar; check cargo capacity with RAM Cargo or your forwarder.
Sources: tangermedport.com, lebrief.ma, en.wikipedia.org
Securing payment between Senegalese buyers and Moroccan exporters
The CFA franc (XOF) has been pegged at 655.957 per euro since 1 January 1999, so a euro-denominated contract carries no exchange risk for the Senegalese buyer. Import payments follow UEMOA exchange rules: Regulation 06/2024/CM/UEMOA, adopted in December 2024, replaced Regulation 09/2010. As reported by Financial Afrik, imports above 20 million FCFA must be domiciled with a bank (10 million before), advance payments are capped at 50% of the invoice until goods arrive or transport documents are available, and banks must execute transfers within five working days of a complete file. Confirm details with your bank. Documentary credits and documentary collections are the usual instruments. Moroccan groups are well established: Attijariwafa bank operates through CBAO and Crédit du Sénégal, BCP operates through the Banque Atlantique network, and Bank of Africa is present. Moroccan exporters can insure receivables with SMAEX, Morocco's export credit insurer.
Sources: financialafrik.com, bceao.int, ir.attijariwafabank.com, groupebcp.com, bankofafrica.ma, smaex.com
What to source from Morocco
Senegal is one of Morocco's two largest markets in ECOWAS. Morocco's Office des Changes records exports to Senegal of 3,033 million dirhams in 2024 (3,111 million in 2023), against imports of 589 million. The WTO's 2017 review put Morocco at about 1.7% of Senegalese imports. In the Office des Changes study on ECOWAS, chemicals (a category that includes fertilisers) and food products led Moroccan exports to the region, with non-metallic mineral products such as building materials growing. Because Senegal can be reached by truck as well as by sea, it suits smaller and more frequent orders, including fresh produce. For project buyers, Moroccan suppliers are worth consulting for building materials, ceramic tiles and sanitary ware, electrical cables and equipment, steel products, packaging, pharmaceuticals, fertilisers and processed food. We found no product-level bilateral figures in the sources loaded; check ITC Trade Map for your HS code.
Sources: oc.gov.ma, oc.gov.ma, wto.org