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Customs Clearance Scheme



The customs clearance procedure is the set of formalities carried out by the owner of the goods or his legal representative with regard to the customs regulations and legislation in order to carry out an import or export operation


Part 1: customs procedures and formalities prior to customs clearance

1. Customs procedures

  • The common law procedure: release of goods for consumption after payment of duties and taxes.
  • Economic procedures: suspensive procedures
  • Special procedures: a set of legal and regulatory provisions that derogate in whole or in part from common customs law.

2. Formalities prior to customs clearance

  • Customs clearance: The transportation of the goods to a customs office for the completion of formalities related to customs clearance.
  • Customs clearance: Presentation of the imported goods and filing of a summary declaration, which is followed in principle by the accounting declaration assigning the goods a definitive customs procedure.
  • Taking charge: Registration of the summary declaration.


Part 2: The actual clearance of the goods


1. The accounting declaration

  • The compulsory nature of the accounting declaration: all imported or exported goods must be the subject of an accounting declaration assigning them a customs procedure (Art. 145 CEMAC Customs Code)
  • Persons authorized to declare goods in detail: natural or legal persons who have obtained approval as customs brokers. The armed and security forces are not subject to this obligation. Public administrations, diplomatic missions and international organizations are also authorized to declare goods on their own behalf (Art. 148 - Art. 155 CEMAC Customs Code).
  • The form of the declaration: the detailed declaration must be made in writing. It must contain all the information necessary for the application of customs measures. In some cases, the written declaration may be replaced by an oral declaration (art. 156 CEMAC Customs Code)
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