塞内加尔财政经济部已颁布一项法令,对原进口关税税率进行适当调整,并对部分进口商品采用新的征税办法,新税则从1989年9月4日起实施。塞内加尔关税由海关统一税、财政税、增值税等三部分组成。实行新税则后,所有进口商品的海关统一税从原来的10％调到15％,财政税原则上不变,但对7O种商品另列一表,按最低税额征收税金;若商品的到岸价格按财政 The Ministry of Finance and Economy of Senegal has promulgated a decree that will appropriately adjust the original import tariff rate and introduce a new taxation measure on some imported goods. The new tax will come into effect on September 4, 1989. Senegal tariffs by the customs uniform tax, fiscal tax, value-added tax and other three parts. After the introduction of the new tariff, the uniform tax on the customs of all imported goods was transferred from 10% to 15%, while the fiscal tax remained unchanged in principle. However, a separate list of 7O kinds of commodities was collected at the lowest tax amount. If the goods’ Price according to finance