Senegal
Law 2010-22 Regulating the Biofuels Industry
It grants biofuels the fiscal benefits established under the Great Agricultural Offensive for Food and Abundance Programme. Thus, revenues generated from biofuel activities are exempted from taxation for a period of five years. The purchase of seeds and equipment for the production and export of biofuels are exempted from value added taxes for an indeterminate period of time.
According to the new law, biofuels projects are eligible to certifications under the CDM. The ownership over these carbon credits should be negotiated between the State and the 'promoters'.