塞內(nèi)加爾海關(guān)簡介
時(shí)間(TIME)：2021-07-17 14:36:52
發(fā)布時(shí)間：2017-07-02 14:42 文章來源：海關(guān)總署
一、機(jī)構(gòu)設(shè)置
塞內(nèi)加爾海關(guān)最高管理機(jī)構(gòu)為塞內(nèi)加爾海關(guān)總署，位于達(dá)喀爾市中心獨(dú)立廣場旁。關(guān)總局下設(shè)31個(gè)地區(qū)海關(guān)，下轄17個(gè)隸屬海關(guān)，其中首都達(dá)喀爾市區(qū)共3個(gè)地區(qū)海關(guān)，機(jī)場海關(guān)、2號(hào)碼頭海關(guān)和8號(hào)碼頭海關(guān)（達(dá)喀爾港是西非第二大港口）。
二、海關(guān)職責(zé)及作業(yè)流程
（一）監(jiān)管通關(guān)及貨物查驗(yàn)。
進(jìn)出口通關(guān)管理及貨物查驗(yàn)，包括預(yù)防、調(diào)查和防止海關(guān)欺詐以及違反外匯管制條例的行為。凡是進(jìn)出口貨值大于25萬西非法郎（100西非法郎約合1人民幣），均需要進(jìn)行電子申報(bào)。低于該數(shù)值，可通過手寫跟蹤單來通關(guān)，通常是來自周邊內(nèi)陸國家的小額邊境貿(mào)易。電子申報(bào)通過代理報(bào)關(guān)行進(jìn)行，報(bào)關(guān)行網(wǎng)絡(luò)與海關(guān)系統(tǒng)聯(lián)網(wǎng)，網(wǎng)上申報(bào)成功后，報(bào)關(guān)行將紙面單證交海關(guān)，海關(guān)電子放行，并將紙質(zhì)單證存檔。
貨物查驗(yàn)與中國海關(guān)做法不同。集裝箱貨物全部需要查驗(yàn)，進(jìn)口貨物可以選擇在港口查驗(yàn)，也可到貨物目的地查驗(yàn)，到目的地查驗(yàn)需支付費(fèi)用，根據(jù)距離收費(fèi)，如到捷斯地區(qū)每票可高達(dá)15萬西非法郎。每一票進(jìn)口貨物都有一名海關(guān)關(guān)員全程跟蹤，以確保單貨相符。出口貨物查驗(yàn)率也為100%，塞方解釋系因塞出口物資有限（主要為花生、海產(chǎn)品、磷酸鹽）。
（二）征收稅費(fèi)。
塞內(nèi)加爾是西非經(jīng)濟(jì)貨幣聯(lián)盟和西非國家共同體成員，前者自2000年起實(shí)行共同對(duì)外關(guān)稅（包括0%、5%、10%、20%共四擋），后者自2015年起實(shí)行共同對(duì)外關(guān)稅（包括0%、5%、10%、20%、35%共五擋），初步建立起西非貨物自由流動(dòng)的次區(qū)域市場。若關(guān)稅同盟成員國的進(jìn)口貨物自塞入境，后轉(zhuǎn)運(yùn)到其他成員國，則須辦理轉(zhuǎn)運(yùn)報(bào)關(guān)，貨物在塞內(nèi)加爾海關(guān)繳納相關(guān)稅費(fèi)（西非經(jīng)貨聯(lián)盟的統(tǒng)一稅費(fèi)，包括1%的統(tǒng)計(jì)稅，0.5%的團(tuán)結(jié)稅等）后，在目的國繳納關(guān)稅。
征收關(guān)稅和其他稅款是塞海關(guān)的重要職能，海關(guān)稅收收入占政府經(jīng)常性收入的30%。塞國庫在西非國家中央銀行BCEAO銀行（西非經(jīng)貨聯(lián)盟8國共同成立）設(shè)有賬戶，海關(guān)批準(zhǔn)的代理報(bào)關(guān)公司的銀行賬戶與國庫關(guān)聯(lián)，稅款直接從代理報(bào)關(guān)公司的關(guān)聯(lián)賬戶中扣除。一旦進(jìn)出口企業(yè)被發(fā)現(xiàn)偷逃稅款，則罰款比例為偷逃稅款額的2-3倍。
（三）國際海關(guān)交流合作。
塞內(nèi)加爾海關(guān)總局下設(shè)國際交流處，負(fù)責(zé)公共關(guān)系和國際合作。2006-2007年間，瓦德總統(tǒng)與迪拜國際海關(guān)（Dubai Customs World）合作，后者負(fù)責(zé)重新整合塞內(nèi)加爾海關(guān)的管理系統(tǒng)、庫存管理、統(tǒng)計(jì)數(shù)據(jù)管理以及員工培訓(xùn)。此后海關(guān)作業(yè)逐步規(guī)范。該合作與授權(quán)給迪拜國際港口集裝箱港25年特許經(jīng)營權(quán)同屬一攬子合作計(jì)劃。
?。ㄋ模┙y(tǒng)計(jì)。
提供海關(guān)統(tǒng)計(jì)資料，開展市場調(diào)研，提供精確外貿(mào)數(shù)據(jù)。塞海關(guān)統(tǒng)計(jì)上報(bào)材料包括周報(bào)、月報(bào)、季報(bào)和年報(bào)。報(bào)送流程為海關(guān)總署報(bào)送預(yù)算部部長，預(yù)算部部長上報(bào)至財(cái)政部部長。
?。ㄎ澹┐驌糇咚?。
塞海關(guān)和憲兵隊(duì)均具有打擊走私的執(zhí)法權(quán)。在應(yīng)對(duì)大的案件時(shí)，雙方會(huì)合作辦案。
三、人員情況
全國海關(guān)關(guān)員共1500人左右。塞海關(guān)實(shí)行準(zhǔn)軍事化管理，比照部隊(duì)職銜設(shè)定職銜。塞海關(guān)高級(jí)官員多在國外受過教育，以歐、美及北非居多，多數(shù)級(jí)別較高官員可流利使用法語和英語。塞海關(guān)與部分發(fā)達(dá)國家簽有培訓(xùn)項(xiàng)目，關(guān)員被送到歐、美等國培訓(xùn)。
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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