Instruction No. 02-07-2025 RFE on the Domiciliation and Settlement of Goods and Services Imports

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Article 7: Clearance of the Import Domiciliation File for Goods and Services
The control and clearance of the import domiciliation file for goods and services operations are carried out by the authorized domiciliary intermediary.
Following the full settlement of imports of goods or services based on the supporting documents referred to in Articles 5 and 6 of this Instruction, notably the invoice and the import certificate, the authorized intermediary files in the domiciliation file the debit advice related to the operation along with a copy of the financial settlement message (SWIFT or other), or any equivalent document, attesting to the delivery of foreign exchange. Subsequently, the "cleared" notation is recorded on the file and the register of domiciliations for imports of goods and services, indicating the clearance date. The files are retained by the authorized intermediary for a period of ten years, to be made available upon request to the Structure in charge of External Finance, the Customs Directorate, BCEAO, and the Banking Commission.
Article 8: Repatriation of Foreign Exchange
In the event of cancellation, for any reason whatsoever, of an import operation of goods or services, the importer is required to promptly repatriate the foreign exchange to the authorized intermediary. When the executed transfer has benefited from BCEAO coverage, the authorized intermediary promptly proceeds with the repatriation of the corresponding foreign exchange to BCEAO. TITLE IV: DIVERSE AND FINAL PROVISIONS
Article 9: Prevention of Payment Splitting
Authorized intermediaries are required to implement a prevention and detection mechanism for any attempt to split the payment of an import of goods or services whose amount meets or exceeds the domiciliation threshold.
Article 10: Entry into Force
This Instruction repeals all prior provisions dealing with the same subject, notably Instruction No. 02-07-2011/RFE of July 13, 2011, on the domiciliation and settlement of imports. It enters into force on July 1, 2025, and is published wherever necessary. Done in Dakar, on July 7, 2025