To prevent the use of ships as carriers for smuggling and illegal trade, the customs authorities of almost every coastal country in the world require a declaration of ship’s stores, personal effects and goods before the ship’s arrival in port. According to P&I Club statistics, vessels calling in Senegal, especially in Dakar, have been confronted more and more frequently with Customs fines over the last decade. There has been an increased risk of fines as Customs have been monitoring discharge operations with a view to levying fines if there is any difference between the quantities of cargo discharged and the quantity shown on the cargo manifest. It is therefore important that ships proceeding to Senegal are fully aware of the customs requirements and take precautions accordingly.

I. Previous cases

BUDD Group reported a 2019 incident where a bulk carrier failed to receive clearance to sail when discharging in Dakar. The ship’s draft survey indicated 54.5 MT more had been effectively discharged than the figure on the B/L while the shore scale indicated 36.36 MT less. On the basis of the calculations carried out by Customs’ surveyor, a payment of approximately Euros 10,000 was demanded. The vessel was not authorized to sail until the receipt of an undertaking that the P&I Club correspondent would guarantee payment of the fine, the amount of which was subject to negotiation.

TCI Africa reported in October 2019 that the Senegalese Customs had decided to become less tolerant and had taken a new stance on the level of fines which had significantly increased. In a recent case, a fine of EUR 2.33 million was imposed for mere mistakes on the declaration of cargo manifest and finally negotiated at EUR 0.3 million.

In a Britannia case in December 2021, an alleged mis-declaration of lubricating oil and the quantity of fixed firefighting CO2 incurred a claim of USD 130,000. This figure was obtained after negotiation by the Club’s local agents with the original fine being just under USD 250,000.

In a Swedish case in November 2022, the master has submitted the declarations nine days before the vessel’s arrival. The local agent replied that they would review the information and revert. The master did not receive any feedback nor chase for the confirmation or comment from the local agent. On arrival at Dakar, the Custom Officer attended onboard the vessel and requested for a copy of in-transit cargo manifest which was immediate submitted to the officer before his disembarkation. The vessel was fined for undeclared transit cargo manifest, misdeclaration on quantity cargo manifest for Dakar and mis-declared quantity of fuel oil. The total fine imposed was over EUR 3 million dollars.

II. Fines for an alleged incorrect declaration

Article 74 of the Senegalese Customs Code require ships to make correct declarations of goods and ship’s stores. When the ship arrives in port, the authorities will thoroughly investigate the vessel and impose fines in case they find discrepancies on the ship’s declarations for stores, cargo, fuel, and provisions compared with the actual quantities on board. The fines can be as high as four times the value of the undeclared items even if it is merely a tiny error/omission, and the ship will be detained until the authorities receive the payment or recognised undertakings.

Since 2017, the Senegalese customs additionally require declaration of fixed CO2, foam, fire extinguishers, lubricating oil (including lube oil in use). This is a rare practice in customs declaration elsewhere around the world and has therefore led to a number of incidents where ships are fined for alleged mis-declaration.

III. Fines for shortages of cargo discharged

Please be recalled that Customs’ fines remain imposed for excess and/or shortage of bagged or bulk cereals and other bulk cargo discharged at the port of Dakar. The fine is based on Senegalese Customs Code arts 62, 280, 30, 386, 396, 398 & 391. The appreciation of a shortage and thus of the fine by Customs is based on final figures reported by stevedores upon completion of discharging operations. As soon as a shortage is reported to Customs by stevedores at the end of discharge, Customs tend directly issue to the Harbour Master’s Office an administrative arrest order copy of which is notified to the Port Police.

Frustratingly, it is rare when Customs or the Harbour Master’s Office are willing to disclose this document to agents, Club’s Correspondents or Owners in the first instance. As formal notice of the arrest is not always given to the agent or the local P&I Correspondent, they are left in a very difficult position trying to investigate locally to obtain a verbal, and unofficial, understanding of the situation.

Likewise, Customs will not issue the document supporting a Customs’ fine until the latter is directly negotiated with the local P&I Correspondent. In terms of quantum, the initial fine’s amount before discussions tends to be based on allegedly short delivered cargo’s customs market value. Until recently, Customs authorities have been represented by a local surveyor company who will monitor the discharge operations of the vessels. The amount of the fine can be very significant, with a fine of over EUR 300,000 in one case.

Customs accept a Club’s Letter of Undertaking (LOU) only in the language of French for the amount negotiated, and do not suggest any specific wording. However, experience has shown that Customs may raise objections to the wording typically suggested by Clubs and, in particular, tend to require the LOU to be governed by Senegalese law, and subject to the competence of Senegalese courts. Once the final LOU is remitted to Customs, or the fine paid directly, Customs send a request to the Harbour Master’s office for the withdrawal of the arrest, with copy to the port police who often threat to confiscate the crew passports when they consider that discussions in respect of the fine are too long.

IV. Fines for crewmembers’ illegal trading

The definitions of “smuggling” and “contraband” in the Senegalese Customs Code are being interpreted very broadly by local customs officers. Therefore, crewmembers should not trade with anyone whilst at anchor or alongside. In particular, small fishing boats may approach anchored vessels and attempt to barter with the crew. If an exchange of goods takes place, the local tradesmen may inform the customs authorities thereafter. The authorities will then initiate investigations on the ship and once the exchange is viewed as smuggling or unauthorised trade, the vessel would be detained, and crewmembers be charged with criminal liability.

V. List of items to be declared to the Customs

According to the information provided by the Club’s correspondent, masters calling Dakar port are strongly recommended to prepare the following list of items prior to Custom’s declaration and ensure that they are accurately declared. Yet before arriving in the port, vessels should consult their agent for the latest requirements.

1. Paint inventory
2. Crew list
3. Cargo manifest (with goods in transit if any)
4. Bills of lading
5. Crew effects
6. Ports of call list
7. Bonded store
8. Food provisions
9. Chemicals
10. Foam
11. CO2 (fixed and portable)
12. Fire extinguishers
13. Bunker declaration

_ Fuel-oil

_ Diesel-oil

_ Gas oil

14. Lube-oil declaration

_ Oil in tanks (including in sump tanks)

_ Oil in drums

_ Oil in cans

_ Oil in use (in engines, cranes, winches, stern tube… etc)

_ Used oil (sludge)

VI. Advice to Members

In the light of recommendations from the Association’s correspondent in Senegal, ships planning on calling at Senegalese ports may consider the following precautions.

1. Before arriving in the port, vessels should consult their agent for the latest requirements and complete the Customs Declaration. Do not make any interpretations if there are anything unclear and ask the agent for clarification.
2. Ensure that all the items listed above including personal belongings of crew, ship’s stores, fire extinguishers, CO2, bunkers etc. are accurately described in the declaration.
3. Prepare a file containing all the relevant documents and ask the vessel’s agent to come on board to check same before Customs arrive.
4. Require the vessel’s agent to be in attendance when the customs officers board the vessel.
5. Instruct crewmembers not to trade or barter with anyone whilst at anchor or alongside.
6. Keep the accommodation ladder/gangway raised until the agent is in attendance and the paperwork is ready, if necessary.
7. Under no circumstances should an attempt be made to settle the matter unofficially. This may be viewed as bribery and may result in the Master being taken into custody and the vessel being detained.
8. Masters should not sign any document from Customs which they do not fully understand.
9. Call your P&I Correspondent for assistance in case of need.
10. Dakar’s immigration authorities have also imposed fines due to inaccuracies found in seafarers’ passports and books. These fines are occasional and usually do not exceed EUR 300. Members are advised to be extra vigilant and make sure that the crew’s passports are valid and the seamen’s books are correctly filled and updated.

For more information, please contact Managers of the Association.