CUSTOMS AGENTS
Definition: Article 1 of Regulation n°11/10-UEAC-207-CM-21 of October 28, 2010, specifies that: "are considered as authorized customs agents, all natural or legal persons whose profession is to carry out for others the customs formalities relating to the accounting of goods, whether this profession is exercised on a principal basis or whether it constitutes the normal complement of the principal activity. ».
Owners of the goods :
. Natural person
. Legal person: this can be :
The representative (the declarant) see art.2 of CEMAC regulation n°11/10
The manager, the limited partner or the general partner in the case of a SUARL (partnership)
The CEO or the managing director in the case of a S.A. (limited company)
Persons filing on their own behalf:
Public administrations
Diplomatic missions
International organizations
2) The elements of the application file.
According to Article 9 of CEMAC Regulation n°11/10:
"Those who wish to make a profession of accomplishing for others the customs formalities must make the request, by registered mail, to the address of the President of the Consultative Committee of the approved customs agents of the State where they wish to exercise the profession.
This request, in duplicate, established on stamped paper, must indicate the customs office or offices at which the profession of customs agent would be exercised, mention all useful information on the expected traffic and be accompanied by the following documents " :
For natural persons:
- Extract from the birth certificate;
- For individuals: Extract from the birth certificate; Extract from a valid criminal record;
- Certificate attesting to the exercise of the profession for at least 5 years in the field of transit, clearance of goods or international trade or certificate signed by the DG of Customs justifying a seniority of 20 years for the former customs executives;
- Certified copy of the license or equivalent diploma of higher education (transit, customs or international trade);
- Certificate of deposit of a bank guarantee of 25 000 000 FCFA (art.6 CEMAC regulation n°11/10);
- Certificate of registration in the trade register and the role of patents (see ANPI file);
- Declaration of commitment to register with a national corporate group within 3 months (art.7 of the said Regulation).
For legal entities:
- A birth certificate of the manager;
- An extract of the manager's valid criminal record;
- Application for personal approval of the persons authorized to represent the company;
- Certificate attesting to the exercise of the profession of declarant for at least 5 years in the field of transit, clearance of goods or international trade or certificate signed by the DG of Customs justifying a seniority of 20 years for the former executives of customs;
- Amplification of the deliberation during which the manager(s) were appointed if they are not statutory;
- Copy of the newspaper of legal announcements;
- Copies of the statutes ;
- Certificate of registration in the trade register and in the register of patents (see ANPI file);
- Certificate of deposit of a bank guarantee of 25.000.000FCFA (art.6 CEMAC regulation n°11/10);
- Lease contract (cf.art.3 of CEMAC Regulation n°11/10);
- Declaration of commitment to register with a national corporate group within 3 months (art.7 of the said Regulation);
3) Procedure to become a customs agent
1-Application addressed to the Director General of Customs and Indirect Duties who acts as the President of the Advisory Committee of the authorized customs agents of the State where the profession will be exercised.
2-Deposit at the Mail Service with acknowledgement of receipt and transmission to the cabinet of the DG
3-Transmission to the Directorate of Legislation, Trade and International Relations (DLERI)
4-Advice of the DLERI (favorable or not) to the DG of Customs
5-Finally, the DG of Customs and Indirect Taxes, President of the National Advisory Committee, acknowledges receipt of the application for approval and immediately refers it to the Committee called upon to give its opinion (art. 11 of CEMAC regulation n°11/10)
The complete file as well as an ampliation of the minutes of the meeting of the National Advisory Committee must be sent without delay to the President of the CEMAC Commission for inclusion of the case on the agenda of the next Council of Ministers of the UEAC.
4) Application for a provisional authorization to practice to the DG of Customs
Article 150 of the CEMAC Customs Code authorizes any natural or legal person who, without being a customs agent, intends to make customs declarations for others in the course of his industry or trade, to obtain authorization to clear goods through customs
The approved customs expert intervenes in a stereotypical framework or following a notification or a litigation in progress.
According to article 1 of the act N° 3/96-UDEAC-1496-CD-57 of July 1st 1996, corrected by the regulation N° 16/00/UEAC-052-CM-05 of December 11th 2000: "is an approved customs expert in the sense of the present act, the one who usually advises both the customs administrations, the economic operators and the users of the service".
As such, the Authorized Customs Expert is a major actor in the process of improving the management of customs disputes on a preventive or curative basis. In general, this profession is exercised by retired customs officers.