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The Directorate of Specific Controls:

Newly created by Decree No. 0422/PR/MDDEPIP of August 09, 2016 on the reorganization of the Directorate General of Customs and Indirect Duties, the Directorate of Specific Controls (DCS) has the following mission:

• Monitor crude oil loading operations: this involves validating the measurement procedures and determining the quantities of crude oil loaded or to be loaded ;
• To follow up the index readings of the fiscal meters under customs control: it is a question of carrying out periodical readings on the fiscal meters installed in the oil fields in order to know the situation of each meter according to whether it is in exploration or production phase for the follow-up of the granted regimes;
• Managing the special hydrocarbon warehouses: this involves knowing and certifying the volumes entered, stored or taken out and guaranteeing the accuracy of these volumes for tax purposes (payment of customs duties, VAT,);
• Ensuring the weighing of commercial vessels: this involves determining the quantities of goods imported or exported in bulk, in order to establish their real value for the purposes of subsequent declarations.

In order to carry out its missions, in addition to the CEMAC Customs Code, the DCS has the following normative framework at its disposal

• The 2019 Finance Law relating to the application of the customs regime of the special hydrocarbon warehouse;
• Order No. 57/MEFBP/CABME/SG/DGDDI of January 20, 2005; setting the terms and conditions for the application of the special hydrocarbon warehouse customs regime;
• Order n°58/MEFBP/CABME/SG/DGDDI of January 20, 2005; fixing the technical requirements of the installations intended for the special warehouses of hydrocarbons;
• Order n°59/MEFBP/CABME/SG/DGDDI of January 20, 2005; fixing the procedure for measuring and determining the volumes of petroleum products placed in special hydrocarbon warehouses;
• Order n°60/MEFBP/CABME/SG/DGDDI of January 20, 2005; fixing the material obligations to which the operators of special hydrocarbon warehouses are subject;
• Order n°61/MEFBP/CABME/SG/DGDDI of January 20, 2005; fixing the rates of freight applicable in the special hydrocarbon warehouses.

The objective of these operations will be to

• improve controls on the quantities of goods imported or exported in bulk, particularly in the oil, mineral, forestry and cereal sectors
• optimize customs revenues through the use of new control techniques;
• to know in real time the state of the production through the tax counters installed on the whole territory.