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UEMOA

Customs Code
Annex to regulation n°09/2001/CM/UEMOA

Summary

Titre 1 - Principes généraux....................................................................................................................................1

Titre 2 - Organisation et fonctionnement des services des douanes .......................................................................4
Titre 3 - Conduite et mise en douane des marchandises.........................................................................................7
Title 4 - Goods brought into the Customs territory awaiting a customs destination...................9
Titre 5 - Opération de dédouanement ...................................................................................................................11
Titre 6 - Régimes douaniers suspensifs ................................................................................................................15
Titre 7 - Dépôt de douane.....................................................................................................................................22
Titre 8 - Opérations privilégiées...........................................................................................................................22
Titre 9 - Circulation et détention des marchandises à l’intérieur du territoire douanier communautaire..............24
Titre 10 - Navigation ............................................................................................................................................26
Titre 11 - Zone franche.........................................................................................................................................26
Titre 12 - Dispositions finales...............................................................................................................................26

Titre 1 - Principes généraux • any legal entity that has its registered office there
institution, its main administration or a state
stable establishment.
Chapter 1 - Definitions
6) Customs authorities: the competent authorities
for the application of customs regulations.
Art.1.- For the purposes of this Code, it is understood that:
Customs office: administrative unit competent-
1) WAEMU: West African Economic and Monetary Union tent for customs clearance as well as the premises and
West African, subject of the UEMOA Treaty. other locations approved for this purpose by the
competent authorities.
2) Union: West African Economic and Monetary Union
African, object of the UEMOA Treaty. Community goods: the goods
those who meet the rules of origin set by
3) Member State: Any State party to the Treaty- the Union.
tea of the UEMOA.
9) Non-Community goods: the mar-
4) Commission: the Commission of the Economic Union goods other than those referred to in paragraph 8.
Economic and Monetary West African, subject of
Treaty of the West African Economic and Monetary Union. 10) Import duties and taxes: customs duties
customs and equivalent taxes registered at
5) Person established in the Union: Customs tariff of the Union called External Tariff
• any individual who has their residence there Commun.
main
11) Export duties and taxes: the duties of
customs and equivalent tax collected at

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the export or on the occasion of the export of Customs duty: the obligation for a per-
merchandise. physical or moral obligation to pay the fees to
the import or export duties that
12) Monitoring by customs authorities: action apply to specific goods according to
led by these authorities to ensure compliance the legislation in force.
of customs regulation and, if applicable,
of other provisions applicable to merchants
under customs surveillance. Chapter 2 - Generalities and Scope

13) Control of the authorities customs officers

the accomplishment of specific acts, such as the Article 2 - The customs regulations in force at
verification of statements and the visit of mar- the UEMOA is constituted by the present
chandises, le contrôle de l’existence et de Code and the legal or regulatory provisions
the authenticity of the documents, the examination of the comp- dictated for its application by the authorities
stability of companies and other writings, the community, or by national bodies.
control of means of transport, the control of
luggage and other goods transported by Art.3.-Without prejudice to specific provisions
or on people, the execution of surveys adm- prescribed in other areas, the present Code
administrative and other similar acts, with a view to applies to exchanges between the Member States of
to ensure compliance with customs regulations the Union and exchanges between the Union and the countries
and, if applicable, other applicable provisions tiers.
Goods under customs supervision.
Art.4.-Unless otherwise provided
14) Customs destination of a merchandise: the framework of international conventions, the rule-
• a) assignment of a customs regime at sea Community customs legislation applies
chandise, evenly across the entire territory of Doua-
• its destruction, neither of the Union.
• c) his abandonment in favor of the Public Treasury.
Article 5.-1) The customs territory of UEMOA
15) Customs regime: treatment applicable by the understand:
customs authorities on goods subject to • the territory of the Republic of Benin,
their control. It concerns: • the territory of Burkina Faso,
• a) the release for consumption, • the territory of the Republic of Côte d'Ivoire,
• b) the exportation, • the territory of the Republic of Guinea
• c) the transit, Bissau,
• the customs warehouse, • the territory of the Republic of Mali,
• e) temporary admission, • the territory of the Republic of Niger,
• f) the factory exercised, • the territory of the Republic of Senegal,
• g) prior export, • the territory of the Togolese Republic.
• h) the drawback,
• i) temporary import and export, Are included in the customs territory of
• j) the re-exportation, the Union, the territorial waters and the airspace of the
• k) or any other authorized regime. Member States referred to in paragraph 1.

Customs declaration: act done in the form Article 6 - Free zones defined in Article 188
prescribed by customs regulation and by below, subtract from all or part of the rule-
which a person indicates the customs regime to customs arrangements can be established in
assign to the goods and communicate the elements the customs territory of the Member States of the Union.
requirements for the application of this regime.
Article 7 - Subject to the provisions of Article 4
17) Removal of a good: act by which and 6, the customs regulations in force within
the customs authorities allow interested parties of the Union must be applied throughout the
to dispose of goods that are the subject of a community territory, regardless of quality
customs clearance, or following the settlement of a dispute. people.

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Art.8.- Immunities, derogations or exemptions The type of a commodity

are those set by the international conventions
the community texts and this Code.
Article 14.-1) The type of a merchandise is the de-
nomination awarded to him, according to the rules in
Chapter 3 - Customs Tariff validity in the Tariff and Statistical Nomenclature
of the Union.

Art.9.- The goods that enter the territory 2) Goods not listed in the Tariff
community customs duties are subject to of Customs are assimilated to the most
rights and taxes registered in the Common External Tariff. analogues by decisions of the General Director
of Customs.
Article 10 - The Common External Tariff is composed of:
• of a Tariff and Statistical Nomenclature National ranking decisions can
(NTS) ; to be submitted to the Commission, in case of disagreement
• of a table of rights and taxes. rope, for arbitration.

Art.11.-1) The Tariff and Statistical Nomenclature 4) The classification decisions made by the Com-
that of the Union is based on the Harmonized System mission, do not have retroactive effect.
of the designation and coding of goods
and on the Statistical Tariff Nomenclature of the
Economic Community of West African States 3) The origin of the goods
of the West (ECOWAS).
Art.15.-The rules applicable for the determination-
2) The goods listed in the Nomenclature the rules of origin of the goods are set by
Tariffs and Statistics are divided into categories Additional Protocol of the Conference of Chiefs
of products by means of regulation of the Council of of State and Government.
Ministres.

Article 12 - The Council of Ministers determines by means of Value of goods

regulations: - the table of rights and taxes recorded
at the Common External Tariff, - the rates and the basis Article 16.-1) The evaluation of goods takes place
of rights and taxes. in accordance with the relevant rules of the Agreement
on the implementation of Article VII of the GATT
called Organization Evaluation Code
Chapter 4 - Conditions for the application of the tariff World Trade Organization (WTO).
common exterior
2) The terms of application of paragraph 1
The above are specified by way of regulation of the
Generalities Council of Ministers.

Art.13.-1) The goods imported from countries

tiers are subject to the Common External Tariff 5) Weight of goods
in the state they are in at the moment when it
it becomes applicable to them. Art. 17 - The Commission establishes, by means of a rule-
implementation, the cases and the conditions under
2) However, customs authorities may self- which goods can be taxed according to
raise the separation of goods that, in a their weight, as well as the tax regime of em-
the same load, would have been deteriorated at the full imported containers.
sequence of events that occurred before registration
from the declaration in detail. The goods ava-
must be either destroyed immediately, Chapter 5 - Prohibitions
either re-exported or abandoned in favor of the Treasury
Public authorities shall be taxed according to their new status.
1) Generalities

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Art.18.-For the application of this Code, are Chapter 6 - Control of foreign trade and
all goods are considered prohibited of changes
where import or export is prohibited
any title whatsoever, or subject to restrictions
terms, quality standards, packaging or Art.24.- Importers, exporters and the
to particular formalities. travelers must comply with the regulations
of foreign trade control as well as to the
Article 19 - The Council of Ministers sets by means of legislation regarding external financial relations
regulation, the list of prohibitions referred to in article guidelines of the member states of the UEMOA established
18. by the competent bodies of the Union.

Article 20 - National legislation sets the case Chapter 7 - Transitional Clause

if necessary, the rules aimed at equipping the Authorities
customs prerogatives to ensure the res-
aspects of the different prohibitions. Art.25.-1) Any community act establishing
less favorable customs measures than those measures
previous years can grant the benefit of the
2) Prohibitions related to the protection of the sea- these measures on the goods that we justify
questions and indications of origin have been dispatched to the customs territory
community before the date of entry into force
Article 21 - Imports are prohibited, excluded from dudit act when they are declared for the
the warehouse and transit, all foreign products, na- consumption without having been placed in storage or
open or closed, either regarding themselves or constituted in deposit.
on packaging, in particular boxes, bales,
envelopes, bands or labels, a brand of 2) The justifications must result from the latest
factory or trade, a name, a sign or a transport tickets created before the entry date
any indication that could make one believe that they validity of the act, for direct and exclusive destination
were made in a member state of the Union of the customs territory of the Union.
or that they are of community origin.

Article 22 - Entry is prohibited and excluded from Title 2 - Organization and functioning
the warehouse of all foreign products that do not meet customs services
not to the obligations imposed by the regulations
of the Union regarding indications of origin.
Chapter 1 - Scope of Action of the Authorities
customs
3) Other prohibitions and property protection
intellectual
Art.26.-1) The action of the customs authorities
Art.23.-Fall under the provisions of the normally exercised in the customs area.
articles 18, 19, 21 above, the goods of which
import or export is prohibited for She also practices under the conditions set.
reasons: by the legislation of each member state, in the
• of public order, part of the customs territory not included in the
• of public safety, rayon.
• of protection of the health or of the life of people
sounds and animals, Article 27.-1) The customs scope includes norm
• of public morality, It establishes a maritime zone and a land zone.
• of environmental preservation,
• of protection of national treasures that have a 2) The maritime zone is between the coastline and
artistic, historical or archaeological value, an outer limit located 20 kilometers from
• of intellectual property protection, in- ribs.
industrial and commercial,
• consumer protection. 3) The land area extends:
• a) on maritime boundaries, between the coast
and a line drawn 20 kilometers below the

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shore of the sea and the banks of rivers, river- Art.31.- The immunities, the safeguard and the obligations
ponds and channels flowing into the sea until the last one The duties of customs agents are governed by the
customs office located upstream, as well as legislation of each Member State.
within a radius of 20 kilometers around the said
office
• b) on land borders, between the boundary of Chapter 4 - Powers of Customs Officers
customs territory and a line drawn at 20 km
meters below.
Right to inspect goods, means of
4) To facilitate the repression of fraud, the pro- transport and people
the melting of the Earth's crust can be increased by
an act of the competent national authority. Art.32.-The right to inspect goods,
means of transport, and people, by the
5) Distances are calculated as the crow flies without customs agents are governed by national legislation
regarding the winding nature of the roads. from each member state.

Chapter 2 - Organization of offices, brigades 2) Home visits

and customs posts
Article 33.-1) For the search of goods
fraudulently detained in the customs area
Art.28.-The establishment of offices, brigades and as well as the search everywhere for the sea-
Customs posts are governed by the legislation of cha- merchandise subject to the provisions of article 26
which member state. paragraphs 2 and 183, the customs authorities little-
to carry out home visits by making
Art. 29.-1) Customs formalities cannot without being accompanied by a judicial police officer
to be accomplished only in customs offices. or failing that, from the head of the administrative district
administrative, of a municipal officer, or of the city chief-
2) However, customs clearance operations little- large.
must be carried out in brigades or posts of
customs, or in any other location designated by the authorities These visits cannot be started before
customs rites. four o'clock, or after nine o'clock, excluding
the case of a visit carried out after a pursuit in view, and the
3) Customs authorities are required to materialize- case of visits started during the day which
list the presence of each office and position of can be pursued at night.
customs through appropriate signage that the
the layout on the ground must allow users 3) The customs authorities may intervene without
the correct execution of their operations in the assistance of the authorities referred to in paragraph 1 of
customs and comply with the injunctions addressed to them present article :
are made, particularly in the area of driving and • a) if the occupant of the premises consents spontaneously
customs clearance. ment ;
• b) for the search of goods that,
Art.30.-1) National legislation sets out in each... pursued at sight without interruption in the
which member state, the opening hours and of iron- conditions provided are introduced into a
measurement of offices, brigades and posts of house or any other building even located in
customs outside the aisle.

2) The opening hours of offices, brigades and 4) If there is a refusal to open the doors, the authorities
customs posts cannot be less than customs officials can have them opened in the presence of
eight hours per working day. one of the authorities mentioned in paragraph 1 of
present article.

Chapter 3 - Immunities, safeguards, and obligations 5) The customs authorities authorized to proceed
actions of customs agents home visits under the pre-conditions
The views in this article are: the inspectors and offi-
saviors, controllers and non-commissioned officers, the heads of bu-
ranks, of brigades or of posts, including the

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verification agents and licensed agents, designated for shipments and from the date of their
by an act taken by the competent national authorities receipt by the recipients.
tents.
During the checks and investigations carried out
among the individuals and companies referred to in the paragraph
3) Right to particular communication à 1 of this article, the customs authorities designate
The Customs Administration those governed by this same paragraph may proceed to
the entry of documents of all kinds (accounting-
Art.34.-1) The inspectors, the receivers, the offi- tea, bills, copies of letters, checkbooks
customs officers and the controllers exercising the documents, bank statements) and any other
functions of office or squad leader, can documents designed to facilitate the accomplishment of
demand the communication of papers, documents and their mission.
computer support of all kinds, related to
operations interesting their service : 4) Customs authorities are authorized, under
• a) in train stations (letters of reciprocal reserve, to be provided to the qualified authorities
car, invoices, loading sheets, li- from foreign countries, all information, certi-
records, registers, in particular; certificates, minutes and other documents liable to
• b) in the premises of the shipping companies establish proof of the violation of the laws and
river shipping and among shipowners, ship agents regulations applicable to entry or exit of
agents and brokers (freight manifests, knowledge- their territory.
documents, boarding passes, shipping notices, or-
delivery dresses, in particular ;
• c) in the offices of the shipping companies Control of certain operations performed
air transport (shipping bulletins, notes and within the framework of the Union
delivery slips, store records,
notably; Art.35.-The customs authorities of each State
• in the premises of transport companies members are authorized to control in the territory
by route (care intake registers, notebooks customs officer of their State the recipients of benefits
of parcel registration, delivery books- allocated in application of specific measures
sons, roadmaps, waybills, bor- controlled by the Union. These checks are carried out in
shipping duties, in particular; the framework of article 34 of this Code.
• e) in the offices of the agencies, including those
the so-called "rapid transports" that carry
people from reception, grouping, of 5) Customs control of mail shipments
shipping by all modes of transportation
(rail, road, air, water) and the delivery of all Article 36.-1) Customs officials have ac-
packages (detailed shipping slips) it is in the sedentary or mobile post offices
electives, receipts, delivery notebooks, no- plants, including sorting rooms, in correspondence
(tamment) ; directly with the outside, to seek there, in advance
• f) with customs brokers sense of postal agents, closed or not shipments,
approved; of internal or external origin, with the exception of
shipments in transit, containing or appearing to contain
• g) at warehouse dealers, docks
sea objects of nature similar to those targeted in paragraph-
and general stores (registers, files of
graphs 2 and 3 of this article.
deposit, warrant and pledge books,
records of entry and exit of goods
The Postal Administration is authorized to sub-
yes, material accounting, in particular;
subject to customs control, under the conditions
• h) at the actual recipients or senders
provided for by the agreements and arrangements of
goods declared to customs;
the Universal Postal Union, the shipments marked with
• i) in general, among all physiological persons-
import prohibition, liable to duties or
moral questions, directly or indirectly taxes collected by customs authorities or subjected to
interested in operations related to the
to restrictions or formalities at entry
competence of customs authorities.
3) The Postal Administration is also self-
The various documents referred to above must
mockery to submit the shipments to customs control
to be kept by the parties concerned for a period
subject to export prohibition, liable to
three years from the date of shipment of the packages
rights and taxes collected by customs authorities

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you are subject to restrictions or formalities at the sor- by another route than the one leading directly
tie. to a customs office, or to have it docked
elsewhere than in a harbor or anchorage provided with a bu-
4) It may not, under any circumstances, be infringed upon customs officer.
secret of correspondences.
2) In the case where there are multiple navigable routes-
also direct, leading to the same
Identity check customs office, the way to go or legal route
is indicated by the customs authorities.
Art.37.- Customs authorities may control
the identity of the individuals entering the terri- Art.41.-1) The canoes and other vessels of
customs toilets or those who come out, or who circulate less than ten gross tons are held
in the customs department. to present their load at the office or post of
the customs closest to their place of origin,
to complete the required formalities and to receive there
Title 3 - Conduct and implementation see receipt.
in customs of goods
The boats and are exempt from this obligation,
canoes engaged in fishing and whose activities do not
Chapitre 1 - Importation are not subject to any customs formalities.

Article 42.-Upon entering the port, the captain is

1) Transport by sea you have to present the logbook for the visa of
customs authorities.
Article 38.-1) Goods arriving by sea must
must be registered on the manifest or general state Article 43.-1) Within twenty-four hours following
of the ship's loading. the arrival of the ship in the port, the captain must
submit to the customs office:
2) The manifesto must be dated and signed by the Capi- • a) as a summary statement the manifest
ship's hold; it must include the following mentions of the cargo its authentic translation in
proponents : the official language of the concerned member state
• the number of packages, when this proves necessary to allow
• the detailed processing of the declaration
the brands and numbers of said packages,
goods
• the nature of the goods
• b) the special manifests of provisions of
• the loading areas.
cheap goods and junk belong to
to the crew members;
It is prohibited to present as a unit, in the
• c) charters or bills of lading, deed
manifest, several closed packages, gathered from some
of nationality and all other documents that
in any way.
may be required by the Administration of
customs in view of the application of measures
4) Prohibited goods must be declared
customs.
on the manifesto, and worded in an unequivocal manner
voice allowing to establish their species and their quantity
The summary declaration must be filed even
tité.
when the ship is on ballast.
Article 39 - The captain of a ship that has arrived in the
3) The deadline of twenty-four hours provided in the para-
maritime zone of the radius, must, upon first requisition
Graph 1 does not operate on Sundays and public holidays.
tion :
• a) submit the original of the manifesto for approval
Art.44.-1) The unloading of ships cannot
"Ne varietur" of customs agents who to take place only within the confines of ports and harbors
boarding
where customs offices are established.
• b) to give them a copy of the manifesto.
No goods can be unloaded or
Article 40.-1) The captain is prohibited, except in the event of
transshipped without the permission of the customs authorities
due to duly justified force majeure, to allow its res and their effective presence. The discharges and
ship in the customs zone area

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transshipments must take place under the conditions to issue an international waybill or everything
fixed by national regulations. another document in lieu.

Customs authorities may allow, under Prohibited goods must be reported

predefined conditions, discharges on the international waybill, under their veri-
demanding and transshipments outside the locations table of designation by nature and species.
referred to in paragraph 1.
3) The summary declaration may not be required.
Art.45.-The ship commanders of the navy if the goods are declared in detail as soon as their
military personnel are required to fill in all at the entrance arrival at the customs office.
formalities to which captains are subject
merchant ships. 4) The goods arriving after the closure of
customs office are submitted free of charge in the
dependencies of the said office, and the summary declaration
2) Transport by river mayor is submitted at the opening of the office if the
goods are not declared immediately
Article 46 - No merchandise may be imported in detail.
by rivers, streams, lakes or canals without a handling
dated and signed by the driver attendant. No goods can be unloaded without
permission from the customs authorities and their presence
Article 47 - Within twenty-four hours that follow Effective. Discharges must take place
the arrival of the boat, the designated driver under the conditions set by the regulation
must be submitted to the customs office, as a declaration national.
summary ration, the cargo manifest.

Art.48.- The boats ensuring traffic with 4) Air transport

neighboring states cannot exit the flu ports
ways without submitting to the control of the service of Art.52.-1) Aircraft performing a flight path
customs. international must, to cross the border,
follow the air route that is imposed on them.
Art.49.-1) The other measures provided for in the...
maritime transport rules are also applicable They can only land at airfields
by river transport. customs officers, except in cases of force majeure. The list
des aérodromes douaniers est établie par les autori-
2) No goods may be unloaded or national teas.
transported without permission from the customs authorities
res and their effective presence. The discharges and Art.53.-The goods transported by aircraft
transshipments must take place under the conditions must be recorded on a dated and signed manifest
fixed by national regulations. by the commander of the aircraft. This document must
to be established under the same conditions as those
provided for ships, by article 38 of this
3) Transport by land Code.

Art.50.-1) All goods imported by Art.54.-1) The commander of the aircraft must pre-
the land borders must be conducted immediately send the manifesto or any other document in you-
to the nearest office or customs post by place to the customs authorities at the first
the legal route, designated by the national authorities requisition.
the.
He must submit this document as a declaration.
They cannot be introduced in the mai- summary at the airport customs office
sound or other buildings before having been conducted with its translation in the official language of the State
tests at the office or position; they cannot exceed concerned, when this proves necessary to per-
those without authorization. put the processing of the statement in detail of
goods, upon arrival of the aircraft or, if
Art.51.-1) Every goods driver must, the aircraft arrives before the office opens, as soon as
upon arrival at the customs office, hand over to its opening.
customs authorities, as a summary declaration

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Article 55.-1) All discharges are prohibited and airborne must be immediately boarded
merchandise drops underway. of vessels or aircraft.

2) However, the aircraft commander has the right Those that must be exported through the channels
to have the postal mail thrown away along the way terrestrial must be conducted immediately and
in the officially designated places for this purpose, the directly abroad.
such as the goods whose disposal is indis-
essential to the salvation of the aircraft. Art. 61.-1) Civil and military aircraft that
Customs territory holders cannot take the flight
Article 56 - The commanders of the aircraft of that in customs airports.
military aviation are required to fill in upon entry,
all the formalities to which they are subject 2) The provisions relating to behavior in
commanders of civil transport aircraft. customs of goods, provided for in Title III are
applicable to the said aircraft.
Article 57 - Provisions relating to unloading
and the transshipment of ships provided by
Article 44, paragraphs 2 and 3 are also ap- Title 4 - Applicable Regulations for
applicable to air transport. merchandise introduced into the territory
customs toilet of the union pending
5) Common provisions applicable to modes of transport of a customs destination
maritime, fluvial, land and air

Art.58.-The summary declaration submitted by the Chapter 1 - Introduction of Goods

carrier to the customs authorities made in the customs territory of the union
the purpose of a registration that constitutes coverage
goods. Art.62.-Goods that are introduced into
the customs territory of the Union is, from this in-
Introduction, subject to customs surveillance.
Cabotage They may be subject to inspections by
of the customs authorities in accordance with the provisions-
Art.59.-1) The cabotage system is the system current provisions.
customs duty applicable to goods placed at the
consumption in a member state, and to the mar- Art.63.-1) The goods that are introduced
imported goods that have not been declared, to in the customs territory of the Union must be
provided they are transported on board a delivered without delay to the Customs office
ship other than the ship on board which they have by customs authorities or in any other
imported into the customs territory which are designated or approved place by the latter.
loaded on board a ship at a point of the land
customs toilet and are transported to another point 2) Any person who is responsible for transportation
from the same customs territory where they are then de- goods after they have been introduced
charged. in the customs territory of the Union, even by
following a transshipment, becomes responsible for
The competent national authorities set the the execution of the obligation referred to in paragraph 1.
conditions to be met, formalities to be completed at
ends of the cabotage regime, as well as the places of 3) Paragraph 1 does not apply to traders
loading and unloading of goods located aboard ships or aircraft
placed under this regime. who cross the territorial sea or airspace
of member states and that are not intended for
a port or an airport located in the Union.
Chapter 2 - Export
Art. 64.-1) When due to an unforeseen event or
force majeure, the obligation referred to in article 60 para-
Article 60.-1) Unless placed in storage or area graph 1 cannot be executed, the person in charge
exportation after completing the formalities from this obligation or any other person acting
customs, goods intended to be ex- in his/her place, inform the authorities without delay
carried by maritime, river, lake and customs of this situation. When this unforeseen case

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or force majeure did not lead to total loss move the goods within the customs territory
of goods, the authorities must also of the Union, either by the person who has the command
to be informed of the exact location where these goods dement or the responsibility of the means of transport.
are located.
Art.69.-1) Goods cannot be removed
2) When a vessel or an aircraft referred to in the article loaded or transferred from the means of transport
63 paragraph 3 is constrained, due to a case in which they are located, only with the agreement of
fortuit or due to force majeure, to pause or to customs authorities in designated places and
temporarily stationed in the Doua territory approved by these authorities. However, this authorization
neither the Union without being able to respect the obligation is not required in case of imminent danger necessitating
provided for in Article 63 paragraph 1, the person who has such the immediate unloading of goods,
introduce this ship or this aircraft into said territory in whole or in part. In this case, the authorities
customs officer, or any other person acting in customs officials are informed without delay.
these places and location, inform the authorities without delay
customs of this situation. 2) The goods cannot be removed from
the place where they were initially placed without
The customs authorities determine the measures the agreement of the customs authorities.
to be observed to allow customs monitoring
goods referred to in paragraph 1 as well as
of those found on board a ship or a Chapter 4 - Obligation to provide a destination
aircraft in accordance with paragraph 2 and ensure, customs inspection of the goods presented in
if applicable, their further conduct at a desk customs
at customs or any other designated or approved place
by them. Article 70 - Goods presented at customs
must receive one of the customs destinations
appropriate measures provided for in Article 1 paragraph 13
Chapter 2 - Customs Presentation of Goods of the present Code.
goods
Art.71.-When the goods have been the subject of
Art.65.-The goods that arrive at the office of a summary declaration, the formalities in view
customs or in any other designated or approved location to give them a customs destination must
should be presented by the customs authorities to be filled within a period not exceeding 15
at customs by the person who introduced the goods days from the date of filing the declaration
goods in the customs territory of the Union, or summary, unless they are placed in stores and
where applicable, by the person in charge customs clearance areas.
the transport of goods.

Article 66.- As soon as they have been presented to customs, Chapitre 5 - Magasins et aires de dédouanement
the goods may, with permission of the and container terminals
customs authorities, subject to examination or
sample collections for the purpose of giving them Art.72.-1) Except for specific contrary provisions,
a customs destination. the goods carried through customs in the
conditions provided for in article 63 of this Code
can be placed in stores and unloading areas
Chapter 3 - Summary Declaration and Release customs, container terminals, warehouses and
management of goods presented to customs export areas.

Article 67 - Goods presented at customs The opening of stores, customs areas -

must be subject to a summary declaration. and container terminals is subject to
The summary declaration must be filed as soon as the agreement of the customs authorities that approve it
the customs declaration of goods has taken place the location, the construction and the layout.
place. However, customs authorities may
grant a deadline for this deposit not exceeding 48 3) The conditions for establishment, of operation-
hours. management and operation of stores, areas of
Customs and container terminals are set.
Art.68.- The submission of the summary declaration is in each member state by decision of the authorities
performed either by the person who transports effectively customs officials.

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Chapter 1 - Detailed Declaration

4) The stay period of goods admitted in
store, customs clearance areas and terminals at
Containers may not exceed 30 days unless otherwise provided. Mandatory nature of the detailed declaration
contrary terms.
Art.74.-1 Unless otherwise provided, merchants
5) When circumstances require it, the authorities they can receive any destination at any time
Customs can extend the deadline to 90 days. customs duties regardless of their nature, their
in paragraph 4. quantity, their origin, their source or their des-
destination.
6) The management of stores, customs areas
and container terminals can be entrusted to Paragraph 1 does not preclude
dealers who acquire quality the application of prohibition or res measures
of the operator. restrictions justified by reasons of public morality
regarding public order, public safety, protection
7) The admission of goods into the warehouses health, the life of people and animals
sins, on the customs clearance areas and terminals at pains or preservation of plants, of protection-
containers are subject to the deposit by protection of national treasures with artistic value
the operator of a summary declaration or a that is historical or archaeological, or for protection
Document in lieu. of industrial and commercial property.

8) Customs authorities may require Article 75.-1) All imported goods or

the operator establishing a guarantee in view exported goods must be declared in
to ensure the payment of all rights or taxes even- detail assigning them a customs regime.
currently payable.
The exemption from duties and taxes does not exempt
9) The goods placed in storage and on the area of the obligation set out in paragraph 1.
of customs clearance and container terminals do not
may be subjected to manipulations other than Article 76.-1) At importation, the declaration in
those intended to ensure their preservation in customs must be submitted:
the state, without altering the presentation or the characteristics • a) when there is no summary declaration,
technical characteristics. upon arrival of the goods at the office of
customs or, if the goods have arrived
The customs authorities take action without delay before the opening of the office, as soon as this opening
any necessary measures, including the sale of true.
goods, to resolve the situation of mar- • b) when there is a summary declaration, after
goods for which the formalities are in view deposit of this and within the legal deadline, (not
they have not given them a customs destination including Sundays and public holidays), after
engaged within the deadlines set in accordance with the arrival of the goods at the office and
Articles 71 and 72, paragraphs 4 and 5. during opening hours.

The detailed declaration can be filed before

Chapter 7 - Other Provisions the arrival of goods at the customs office.
The conditions for the application of this provision
Art.73.-When circumstances require it, terms are set by the competent authorities of
customs authorities may proceed with the each member state.
destruction of goods presented at customs.
The customs authorities inform the holder. 3) For export, the detailed declaration must be
goods. The costs resulting from the destruction deposited under the same conditions as those pre-
The delivery of goods is the responsibility of the latter. views in paragraph 3 (a) of this article.
nier.
4) All necessary documents must be attached to the declaration.
documents whose production is necessary for
Titre 5 - Opération de dédouanement allow the application of the provisions governing the
customs regime for which the goods are
declared.

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in the form or which are not accompanied by

2) Forms, statements, and recording of the documents whose production is mandatory.
detailed statement

Article 77.-1) The detailed declaration is made: 3) Authorized persons to declare the merchandise
• a) either in writing; in detail
• b) either by using a computer process,
• c) either by a verbal declaration or by any Article 80.- Unless contrary provisions made by the
another act by which the holder of the goods competent national authorities, the declaration in
this marks his intention to place them under a customs must be done by a customs broker
customs regime, if this possibility is provided approved customs. The approval conditions for
by the provisions established by the authorities customs commissioners are set by the
customs officials. Council of Ministers by way of regulation.

2) The detailed declaration can only be filed... Art.81.-1) Persons authorized to declare in
in a customs office open for operation detail the goods, when they are not in
envisaged. possession of the necessary elements to establish the
declarations may be allowed to examine the
3) The detailed declaration must be made in writing. goods before the submission of declarations and to
on a form in accordance with the official model pre- collect samples. They must then pre-
seen for this purpose. It must be signed or validated by the submit a declaration to customs authorities
declaring and containing all the statements that are provisional which cannot, under any circumstances, exempt them
necessary for the application of the provisions governing of the obligation of detailed declaration. The date,
the customs regime for which the goods The signature of the declarant must be handwritten.
are declared.
Any manipulation likely to alter the
4) The form of declarations, their statements, presentation of the goods that have been subject to
the documents that must be attached, as well as provisional declaration is prohibited.
the uniform codification of customs regimes is
determined by the Commission by way of decision. The form of provisional declarations and the
conditions under which the examination may take place
Art.78.- The regulation of the Union may determine the prerequisites for goods are determined by
to mine simplified customs clearance procedures the competent national authorities.
anticipating in particular that certain indications of
Detailed declarations will be provided or resumed.
later in the form of declarations 4) Verification of goods
supplements that may have a global character,
periodic or summary, under the guarantee of a Art.82.-1) After the registration of the declaration
general secured submission. in detail, customs authorities may proceed
to a documentary check and, if they deem it
Art.79.-1) The declarations that respond to the useful, for the verification of all or part of the mar-
conditions set out in Article 76 are immediately merchandise.
accepted and registered by the customs authorities
res. In case of dispute, the declarant has the right to
reject the results of the partial verification and
Detailed declarations may be accepted request the full verification of the goods
not including the required documents when the the subjects on which the dispute is based.
the declarant has been authorized. This authorization is
subject to the commitment guaranteed by the... Art.83.-1) The customs authorities of the States
to provide the missing documents in members may allow, upon request of the declarant
a required period (one month) from the date rant, the correction of one or several statements
of registering the declaration. instructions of the statement after its acceptance.
The correction cannot have the effect of making
3) Except for the application of the provisions set forth in declare goods other than
paragraph 2 of this article are considered that those who were initially the subject of it.
such as inadmissible, the irregular statements

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However, no correction can be made anymore. exception, their intention to start operations
authorized when the request is made afterwards to visit or to pursue them if they had them
that the customs authorities have: suspended. If at the expiration of the deadline set at
• a) the declarant is informed of their intention to Article 71 this notification has remained without effect,
carry out an inspection of the goods the goods are stored in the
• b) let it be noted the inaccuracy of the statements conditions set by article 160 paragraph 1 here
in question, below.
• c) release of the goods.

Article 84 - Customs authorities, at the request of 5) Settlement of disputes regarding

declaring, invalidating a previously accepted declaration the species, origin or value of the goods
when the declarant provides evidence that the mar-
merchandise was mistakenly declared for the regime Art.87.-1) In the case where the customs authorities
customs officer corresponding to this declaration or that, contestant at the time of the verification of the mar-
due to particular circumstances accepted by merchandise, the statements of the related declaration
they, the placement of the goods under the re- you go to the species, to the origin or to the value and where the
customs officer for which she was declared does not the declarant does not accept the assessment of the Service,
justify more. the dispute is brought to the national level before
the authority responsible for resolving customs disputes.
Art.85.-1) The verification of declared goods
The duties in customs offices cannot be made. 2) In case of a dispute regarding the species, the
that in customs stores or in the Claims can be submitted to the authority
places designated for this purpose by the customs authorities national provided for by the regulations of each
res. Member State, which then makes a decision of
ranking. All ranking decisions are
The transport of goods to the places where it submitted to the Commission for examination and the case
must be proceeded with the verification, as well as, if applicable to be distributed in the member states.
when necessary, the sampling and all
other necessary manipulations are carried out at 3) In case of disagreement, one of the parties may refer to
expenses and under the responsibility of the declarant. The the Arbitration Commission.
samples taken must be returned at the end
verification operations.
6) Application of the verification results
3) The goods that have been brought into the
customs stores or at the verification sites Article 88.-1) The rights and taxes and other measures
Cations cannot be moved without permission. Customs duties are applied based on the results of the
of the customs authorities. verification, and where applicable, in accordance with the
decision of the national authority responsible for making a ruling
4) The persons employed by the declarant for the customs disputes or that of the competent authorities
manipulation of goods in customs must Union tea.
be approved by the customs authorities; failing that
from this approval, access to customs stores 2) When customs authorities do not proceed
and designated places for the verification are not at the verification of the declared goods, the
forbidden. duties and taxes and other customs measures are
applied according to the statements of the declaration
5) In the case of sample collection carried out tion.
according to the current regulations, the customs authorities
do not pay any compensation to the declarant, unless if Art.89.-1) The customs authorities take the
analysis fees for the aforementioned samples are incurred measures to identify goods
rus. when this identification is necessary for ga-
ensure compliance with the conditions of the customs regime
Art.86.-1) The inspection of goods takes place for which the said goods have been declared.
in the presence of the declarant.
2) The identification means affixed on the
2) When the declarant does not show up for goods or on the means of transport not
attend the verification, the customs authorities him can only be removed or destroyed by the authorities
notified, if necessary in writing and with acknowledgment of receipt customs duties or with the agreement of these authorities at

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less than, as a result of an unforeseen event or force 3) Removal credit

major, their removal or their destruction is not
essential for ensuring the backup of the sea Art.96.-1) Customs authorities may authorize
goods or means of transport. the removal of goods as it happens
sure of their verifications and before liquidation and
Article 90 - When the acceptance of a declaration in waiver of rights and taxes under the condition
customs leads to the creation of a customs debt, that the debtor deposits in the hands of
there can be no release of the goods the authority responsible for collection a submission
subject to this declaration that if the amount annual guarantee under the conditions set by
the customs duty has been paid in cash, the regulations of each member state and guarantees
consigned or guaranteed. weaving
• a) the payment of due rights and taxes;
Article 91 - The customs authorities take all • b) the payment of a discount set in each
the necessary measures, including the sale, when Member state by the competent authorities;
the goods: • c) the penalty for late payment.
• a) could not result in release,
• b) or are not removed in a timely manner 2) The maximum deadline granted to the declarants for
prescribed after release. to free oneself from the rights related to the goods concerning
removal after verification is set to fifteen days
after the visa of the voucher to be removed by the responsible authority
Chapter 2 - Liquidation and settlement of of recovery.
rights and taxes - Removal of goods
3) These provisions apply not only to
entry and exit duties and taxes but also to all
1) Principle the other rights and ancillary taxes settled by the
customs authorities.
Article 92.- Subject to the provisions of article
25, the rights and taxes to be collected are those in vi-
war at the date of recording the declaration 4) Credit of rights and taxes
in detail.
Article 97.-1) Debtors may be admitted to
Art.93.-The rights and taxes due for each present duly secured obligations, to
article of the same declaration are rounded to two months deadline for the payment of fees
franc lower. and taxes settled by the customs authorities at
the exception of the Community Levy of
Solidarity (PCS).
Cash payment
These obligations are not accepted when the
Art.94.-1) The rights and taxes settled by the auto- the amount to be paid according to each statement is infé-
Customs duties are payable in cash. to an amount set by the Council of Ministers
three by way of settlement.
The agents responsible for collection are required
to give receipt. 3) They give rise to interest on credit and a
special discount with a fixed rate and amount
Art.95.-1) Duties and taxes are not due on by the Council of Ministers by means of regulation.
the goods that the customs authorities ac-
accepting the abandonment to their benefit. 4) The obligations include independently
of rights and taxes, the amount of the credit interest.
2) The goods for which abandonment is accepted by
Customs authorities are sold in the mê-
my conditions for the abandoned goods 5) Refund of rights and taxes
per transaction. The remaining amount is acquired by
Public Treasury after deduction of duties and taxes Article 98.-1) The rights and taxes collected by the authority
other incidental expenses. Collection charges may be reimbursed:
• in case of return of goods to the supplier
follower,

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• when they are spoiled, altered or not Art.102.-1) The goods transported under
in accordance with the orders, customs or placed under a suspensive customs regime
• in case of liquidation error, of rights and taxes or prohibitions, must be
• or for the goods that were the subject of covered by a bail receipt.
early declaration and which have not been received
nudes. 2) Goods subject to internal taxes
res, in a member state, and intended to be exported
2) The conditions under which the reimbursement teas must also be placed under cover
may be carried out are set by the national authority of a security release.
competent court.
3) If the goods are not prohibited, the
the guarantee of the security can be replaced by the
6) Removal of goods deposit of rights and taxes.

Article 99 - 1) The goods are the pledge of Art.103.-1) Customs authorities may self-
rights and taxes. raise the replacement of the bail by everything
document that will take its place, valid for one or
They cannot be removed without payment. several operations and presenting the same guarantees
the deposit or guarantee of rights and taxes and ties.
without the permission of the customs authorities.
They can also prescribe the establishment
They must be immediately removed as soon as of bail release or documents in the
the issuance of the removal voucher. any place to guarantee arrival at destination of
certain goods, the fulfillment of cer-
most formalities or the production of certain documents
7) Responsibility of accountants documents.

Art.100.- The authority responsible for collection of

rights and taxes grant the removal credit or of Release of deposits
rights under its own and full responsibility.
Art. 104.-1) The commitments made are lifted,
Art.101.-1) The guarantees securing the commitments and, if applicable, the amounts held in escrow are rem-
agreements entered into regarding the surety receipts, scholarships, in view of the discharge certificate given by
the statements, the submissions for production the customs agents of the issuing office.
The documents are approved by the national authority.
competent. Customs authorities may condition the
release of bail receipts or documents
The amount of the guarantees required is set by in lieu subscribed to guarantee the export
the competent national authority. of certain goods, to the production of a
certificate issued in the country of destination, is
3) The acceptance of guarantees securing the ac- blessing that the said goods have received the des-
caution and the bids commit the res- destination required.
responsibility of the competent national authority.
3) The discharge is granted only for the quantities-
teas represented at the destination.
Title 6 - Suspensive Customs Regimes -
The quantities of goods for which
Prior exportation - Importation and the prescribed obligations have not been fulfilled
temporary exportation - Drawback are subject to taxes and duties in force on the date
of the recording of bail receipts or do-
documents in lieu and the penalties incurred
Chapter 1 - General regime of receipts are determined based on those same rights
caution and taxes or based on the market value
interior, on the same date, of the said quantities.

1) Principle 5) If the goods referred to in paragraph 4

above perished due to a case of force majeure

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duly noted, the customs authorities can Art.110.-1) When they are declared for the
release the bidder and its guarantor from payment consumption at the destination office, the mar-
management of rights and taxes. goods transported in transit are subject to
rights and taxes applicable to them according to the
rate in effect at the date of registration of the
Chapter 2 - Transit detailed declaration for consumption.

The value to declare is the customs value at the

1) General provisions date of registration of the declaration for the placement
for consumption.
Art.105.-1) Transit is the customs regime under
which the transported goods are placed
under customs control of a customs office at a Ordinary transit
other suspension of rights and taxes, and measures
of prohibition. Art.111.-1) Goods subject to duties
and taxes or prohibited items are shipped from one point to
2) Shipping is excluded from the tran- another from the customs territory of the Union under ac-
sit. quit-in-caution of transit, and in case of necessity,
under customs seal, or under customs escort.
Art.106.-1) Certain goods may be
excluded from the transit regime. They are defined by 2) Customs authorities may grant, on the
the Council of Ministers by means of regulation. request of the declarant, and if sufficient guarantees
integrity tests of the goods are presented to them
2) The formalities, as well as the conditions to be met simplifications of the conditions
the purposes of customs transit are specified by transit transport.
the national authority responsible for customs transit
provider, and for international transit, by the Council Art.112.-Goods shipped under the re-
of Ministers by way of regulation. ordinary transit goods are declared in detail and
verified under the same conditions as the mar-
Art.107.-1) Transit transport is carried out merchandise declared for consumption.
under the conditions provided for in articles 102 and 103.
Art.113.-Upon arrival at the destination, the receipt-
They must be carried out within the deadlines set by caution must be submitted to the customs office where a
the customs authorities who may also, furthermore, customs regime is assigned to goods.
set a route for the carriers.
Art.114.-1) The forms and the amount of the guarantee
Art.108.-Goods presented for departure tie, aimed at article 101 are set by the authorities
the customs authorities must be represented, competent national authorities.
at the same time as the bail bonds or the
documents in lieu: 2) Without prejudice to paragraph 1 above, the
• a) on the way, at any request of the customs authorities may set the guarantee at a
autorités douanières, as low an amount as possible, taking into account
• b) at the destination, at the customs office or import or export duties and taxes
in the places designated by the customs authorities potentially exigible.
nobles.

Article 109 - Discharge is given from commitments. 3) Shipment from one customs office to another
subscribed when, at the destination office, the office after summary declaration
merchandise:
• have been placed in store, customs area- Art. 115 - Customs authorities may grant exemptions
container terminals, or in storage to be the detailed declaration at the first office of
or export area under pre- conditions customs, goods liable to duties and
views on Article 72; taxes or prohibited upon import that must be
• were exported; shipped to a second office to be re-
• were the subject of a declaration assigning them detailed clarified. The operation can be done under
a new customs regime. covered by a summary statement including:

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• the same commitments as those provided for the admitted goods are not subject
in the bail obligation ; in warehouse;
• b) the following elements: • triggers all or part of the effects attached to
- the number and the type of packages, the export of stored goods.
- the brand and the package number,
- the weight, There are three categories of storage warehouses:
- the nature of goods, • the public or actual warehouse,
- the identification of means of transport. • the private warehouse,
• the special warehouse.
Transport tickets must be produced at
the support of this summary statement.
Section 2 - Goods admissible in warehouse,
Article 116 - The departure customs office pro- goods excluded from the warehouse
cede
• to the verification of the statements of the titles of Art.120.-Subject to the provisions of article
transport and summary declaration; 121 below, are eligible for warehouse of
• at the control of means of transport; storage
• to the possible affixing of seals. • all goods subject to reason for
importation, whether to customs duties, taxes
Article 117 - Upon arrival of the goods, the declaration or prohibitions, or other eco-measures
detailed action aimed at settling the transit regime regulatory, fiscal or customs;
cannot rectify the summary declaration. • the goods coming from the internal market
laughter of the Union, intended for export.

International transit Art. 121.-1) Prohibitions or restrictions

entry into storage warehouses can be
Article 118.-1) International transit is the regime pronounced permanently or temporarily at
customs under which the goods are placed with respect to certain goods, when they are
transported under customs control between the territory justified:
customs officer of the Union and that of a third State, in • for reasons of public morality, order
suspension of rights, taxes and other measures of public, public safety, protection of the
prohibition health and the lives of people, animals
or of plant preservation, of protection
The road transit system between a member state national treasures with artistic value
customs union and the customs territory of a state, which is historical or archaeological or protective
a member of ECOWAS is the one in force at management of intellectual, industrial and
the ECOWAS headquarters. commercial
• due to reasons related either to the characteristics
warehousing facilities, either to nature
Chapter 3 - Customs Warehouse or in the condition of the goods.

Goods subject to a prohibition

1) Storage warehouses permanent entry into storage warehouses
are designated by act taken by the bodies
Section 1 - Definition and effects of the warehouse Union's patent.

Art.119.-1) The customs warehouse regime is 3) Goods subject to a ban

the customs regime under which the mar- temporary entry into storage warehouses
imported goods are stored under control of are designated by an act taken by the authorities
the customs in a designated place for that purpose (warehouse competent authorities.
the customs) without payment of duties and taxes to
the import.
Section 3 - Public or real warehouse
2) Unless otherwise specified, the implementation of
warehouse Art.122.-1) The actual or public warehouse is granted
• suspend the application of prohibitions and others when it responds to general needs. It is
economic, fiscal or customs measures

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granted by an act taken by the national authority goods that they implement in
detente. the warehouse exit
- to commercial enterprises for their
The concession that cannot be retroceded is exclusive use for storing the sea-
granted according to a procedure and under conditions goods that they resell as is.
fixed in each State by decision of the authorities
competent national authorities. 2) The granting procedure and the conditions
the operation of the private warehouse is set in
Art.123.- The public warehouse is open to everyone. each Member State by the national authorities
sun for the storage of goods of all kinds competent.
nature, with the exception of those that are expressed-
exempted by application of the provisions of Article 126.-1) The common private warehouse is open to
article 121 above. goods of all kinds, subject to the conditions-
positions from Article 121 above.
Art. 124.-1) The concessionaire and the warehouse keeper
must jointly pay the customs duties The private warehouse is uniquely open.
and the taxes or return the benefits attached to ment to goods designated in
the export conferred at the time of implementation the authorization granting the benefit of this regime.
warehouse on goods entered into the warehouse
because he cannot represent to the authorities
same quantity and quality. Section 5 - Special Warehouse

If the goods are prohibited from importation, Article 127.-1) The special warehouse is authorized in
the dealer is obliged to pay a each member state by decision of the authorities
sum equal to their value. competent authorities for the storage of certain
categories of goods for which the stay in depot
2) However, the goods that are damaged in pot presents particular dangers or whose
public warehouses may be subject to re-exportation Conservation requires special facilities.
of destruction, or of putting into consumption
with payment of customs duties and taxes 2) The granting procedure, the conditions
demandable in the state in which they are represented at of operation and stay of goods in
customs authorities. special warehouses are defined in each State by
decision of the competent national authorities.
3) The deficits which it is justified that they come from
The extraction of impurities is exempt.
Section 6 - Provisions applicable to all en-
4) When the loss of the goods placed in storage warehouses
The public warehouse results from a case of force majeure.
duly noted, the dealer and Art.128.-1) The declaration of entry into the warehouse of
the warehouse keepers are exempt from payment of storage is lifted by the agent in
duties and taxes and if the goods are prohibited approved customs
bées, of the payment of the amount representing the va-
their goods. 2) In the case of a declaration of transfer of goods-
it is in storage warehouse, the obligations of
The former warehouse keeper's assets are transferred to the new one.
Section 4 - Private Warehouse
Article 129.-1) The maximum duration of stay in between-
Art.125.-1) The authorization to open a warehouse the storage pot is set to one year;
privilege can be granted by the customs authorities
competent This deadline can be extended on an exceptional basis.
• a) as a common private warehouse: to individuals by the competent national authorities, subject to
physical or moral entities that make a living in That the goods are in good condition.
primarily or secondarily to store
merchandise on behalf of third parties; Article 130 - Customs authorities may authorize
• b) as a private warehouse: be certain manipulations of the products placed in
- to industrial character companies for storage warehouse.
their exclusive use, with a view to storing them

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Art. 131.-1) Goods in warehouse of stock- 2) The industrial warehouse

kage can, unless otherwise provided, receive
at their warehouse exit the same destinations as Art.135.- The industrial warehouse is an establishment
if they came from direct import and to placed under the control of the customs authorities where
same conditions. the companies that work for export or
both for export and the domestic market
2) Subject to the provisions of paragraph 3 herein may be allowed to proceed, for these two
below, when the goods in the warehouse of destinations, for the implementation of the goods
stocks are declared for consumption, non-community members suspended from rights and
customs duties and taxes payable at taxes to which they are liable due to
Imports are charged according to the tariff item. the import.
and based on the quantities that are observed at the
warehouse exit. Article 136. - The company benefiting from the regime of
The industrial warehouse must domicile all its operations.
3) The products stored in the warehouse applications to the same customs office.
in settlement of operations carried out under the regime
of active improvement (industrial warehouse or Article 137 - The industrial warehouse is granted by the
temporary admission) must be re-exported in competent national authorities that determine
outside the customs territory of the Union, except for cir- notably:
exceptional circumstances provided for in Article 132 • the nature and tariff category of the products of which
and 133 hereinafter. importation is allowed,
• the compensatory products to be represented,
Art.132.-1) In case of putting into consumption in • the yield rate and the waste rate
warehouse storage suite, customs duties and me,
the applicable taxes are those in force at the date • the percentage of mandatory re-exportation of
of recording the declaration for the compensating products.
consumption. The value to be considered
the one retained on the same date. When a company has multiple factories,
only the establishments designated in
2) When they need to be applied to deficits, The authorization to practice benefits from the regime.
the customs duties and taxes are those in vi-
war at the date of the observation of the deficit. Art.138.-1) The duration of stay of goods
in an industrial warehouse cannot exceed one year, at
In the case of irregular removal of goods, the term from which the compensatory products must
customs duties and taxes are levied on the to be put into consumption, exported outside the territory
goods removed according to rights and customs facilities of the Union, placed in a free zone
taxes in effect on the date of removal. The or under another customs regime, destroyed under the
the same date should be kept for the value to be taken into customs authorities control, or abandoned
consideration. If the date of the removal cannot for the benefit of the Public Treasury.
to be noted, the highest applies
rates or amounts that have been in effect since A deadline extension may be granted in
the day of entry into the storage warehouse or, even- the duly justified cases, by the authority that granted
currently, since the last census, the industrial warehouse, and subject to renewal
until the day of the observation of the shortage. the commitments made.
Article 133: Upon the expiration of the stay period or upon Article 139 - Goods admitted to warehouse
that they cease or are no longer likely to Industrial cannot be, except by special exemption.
benefit from the suspensive regime, the goods granted by the competent authorities, nor re-export
finding in the storage warehouses must drinks are not put into consumption in their current state.
as soon as extracted from these warehouses for any
authorized destination. Article 140 - The operating procedures of the re-
the industrial warehouse are determined by
Article 134 - The provisions of Article 124 above the competent national authorities.
are applicable to all storage warehouses.

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Chapter 4 - Temporary Admission • a) to re-export or to store in warehouse the

temporarily admitted products within the deadline
fixed;
Art. 141.-1) The regime of temporary admission • b) to meet the prescribed obligations and to
allows receiving in the customs territory of support for applicable sanctions in case
the Union in total or partial suspension of rights of infringement or non-discharge of receipts.
and import taxes, within a specified timeframe,
certain goods intended for re-export Article 145.-1) The normal settlement regime of
in the state or after having undergone a transformation. temporary admission accounts is the re-export
The act granting temporary admission may
Temporary admission is granted by act making the discharge conditional on re-exportation
of the competent national authorities goods toilets.
• a) in total suspension of customs duties and
taxes 2) However, the competent authorities can
- to products intended for re-export authorize the clearing of admission accounts
after undergoing a transformation, a temporary by:
opening or an additional hand • a) the warehousing of the product compensated
of work; tears,
- to products imported for a defined purpose and • b) the consumption for exceptional purposes
intended to be re-exported in their original state, without
in the
having undergone modification other than the de- • c) the destruction of compensatory products
normal appreciation due to their use intermediate products or products
tion ; imported.
- for imported objects for repair, testing
or experiences, fairs or exhibitions; 3) In the case of re-exportation, it can be done
- to full imported packaging intended obligation for the exporter to provide a certificate
to be re-exported empty or filled with pro- presentation of the customs authorities of the destination country
others than those they contained; certificate certifying that the goods have been duly shipped.
- to the products imported on an exceptional basis ties of the territory.
and presenting an individual character.
• b) in partial suspension of rights and taxes Art. 146.-1) The placing on the market of pro-
notamment aux matériels de travaux publics previously placed in temporary admission
imported for public utility needs. or compensatory products involved
the waiver of a late interest if the rights and
Art. 142.-1) The duration of stay in temporary admission taxes were not recorded during the setup
The term cannot exceed one year. temporary admission.

2) However, a deadline extension may be 2) The moment to be considered for de-

granted, in duly justified cases, by finish the value of the goods for putting to the
the authority that granted temporary admission, and consumption as well as the rates of duties and taxes
subject to renewal of commitments applicable is the date of registration of the receipt
crits. temporary admission to caution.

Art.143.- The operational modalities of 3) In the case of a discharge of accounts

temporary admission is determined by the authority temporary admission for work or trans-
competent national authority which specifies in particular:
formation by putting into consumption, the authority
• the nature of the transformation, of the workmanship competent chooses between the taxation of materials
or the authorized working supplement; first and those of the compensatory products, the
• the tariff category of compensatory products; more favorable for the declarant.
• the terms of settlement;
• the accepted waste rates. Art.147.- The act authorizing temporary admission
specify the conditions under which must
Art.144.-To benefit from temporary admission- compensation shall be carried out, the waste system
rarely, the importer must subscribe to a receipt for and debris resulting from the implementation, and the case
caution by which he commits himself: if necessary, to resort to expertise
from a laboratory for product control
thinkers.

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Art.153.-The drawback is the customs regime that

Chapter 5 - Practiced Factory allows, during the export of goods,
to obtain the total or partial restoration of rights
and import taxes, which have affected either these
Article 148.-1) The factories in operation are establishments merchandise, that is to say the products contained in the
elements placed under permanent supervision of goods exported or consumed during
customs authorities with a view to enabling the implementation of of their production.
work or the manufacturing of certain imported products
suspension of rights, either partially or totally, Art.154.-To benefit from the reimbursement provided
taxes they are liable. In Article 153 above, the exporter must:
• justification of prior importation for the implementation
The list of products admitted in the processing plant is to the consumption of the products implemented;
set by the competent national authorities. • fulfill the specific obligations that are
prescribed by the customs authorities.
Article 149.- The conditions for approval to the regime of
the factory operated is set by the national authorities Article 155.- The act granting prior exportation
the competent ones. replenishment in franchise or the draw
back can determine the destination countries of
Art.150.-In case of putting into consumption of exported goods, and prescribe, in the case of
products manufactured in a factory operated and except provisions- the prior export, the mention of a reserve of
special conditions, the value to declare and the rights and franchise replenishment.
applicable taxes are determined in the same
conditions only for the consumption of
warehouse suite. The rights and taxes possibly Chapter 8 - Import and export tempo-
perceived upon entry into the factory are deductible riddles
bills of those required at the time of implementation
consumption.
Temporary importation

Chapter 6 - Replenishment System in Art.156.-1) Travelers who come to stay

franchise or prior export temporarily in the customs territory of a
Member states of the Union may import, in addition to
pension of rights and entry taxes, the objects of
Art.151.-The replenishment regime in non-prohibited categories for import that are
franchise or prior exportation is the regime that belong à Forwarding charge à
grants total or partial duty-free import the same within a period that cannot exceed a
title of rights and taxes, to products of the same es- an.
piece that those who, taken from the domestic market, have
were used to obtain items previously The said objects must be placed under cover
exported permanently. of bail. The guarantee of the bail can
to be replaced by the deposit of rights and
Art. 152.- The benefit of the replenishment system taxes.
franchising or prior exportation is
granted by the competent national authority, to 3) Temporary import titles must be
following conditions: represented at any request of the customs officers
• the proof by all means requested by born or from any other qualified administration.
the competent authority of the reality of
prior exportation; 4) The procedures for applying paragraph 1
• the replenishment under franchise must be are set by the competent national authorities.
carried out in the Member State from where the export is made
preliminary took place.
Temporary export

Chapter 7 - Drawback Art.157.- Travelers who have their main

residence or their main establishment in the
customs territory of a Member State of the Union and
who will temporarily stay outside of this territory

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toilet, may export if necessary, in suspension- evidence can be established that their deterioration, altered-
exemption from exit duties and taxes, the items not ration, wastage, or disappearance is attributable to the
prohibited from export that belong to them. customs authorities who had custody excluded
sive.

Chapter 9 - Temporary export for

passive training 2) The fees resulting from the establishment of the deposit
are the responsibility of the owner of the goods.
Article 158 - The Commission establishes by way of rule
execution method: Art.162.- Customs authorities cannot pro-
• the conditions under which the authorities give in to the opening of packages held in deposit and
customs officials can authorize the export upon verifying their content in the presence of the
temporary products sent outside the territory owner or recipient or, failing that, a
Customs toilet of the Union for repairs person designated by the competent judicial authority
or receive additional labor; try, at the request of the customs authorities.
• the terms under which these products are
subject to the payment of entry duties and taxes
upon their re-importation. Chapter 2 - Sale of goods on consignment

Title 7 - Customs Deposit Art.163.-1) The goods that are not retained
Items from the depot within the required time are sold.
at public auction in accordance with the rule-
Chapter 1 - Formation of goods in national mention.
deposit
Perishable goods or goods in poor condition
conservation are immediately sold with
Art.159.-1) Are established by law as a deposit by the judge's authorization.
the customs authorities:
• the goods not declared within the deadline 3) The goods sold by the authorities
legal customs duties are exempt from all rights and taxes, and
• the goods declared in detail and the ba- the successful bidder has the ability to use it for all
the destinations authorized by the legislation on vi-
gauges of travelers that could not be verified
in the absence of the declarant, within the legal deadline; war.
• the goods that remain in customs for
Art.164.-1) The proceeds from the sale are allocated by
any other reason.
order of priority and as appropriate:
• a) to the settlement of fees and other expenses
2) When the goods are without value.
accessories seized by customs or for its
thus, customs may proceed to their destruction
account of the constitution, of the stay of
tion.
goods in deposit as well as their putting
for sale;
Art.160.-1) For undeclared goods
within the legal deadlines, the date of incorporation in • b) for the collection of rights and taxes of which
deposit corresponds to the term of the deadline in which the goods are liable due to the
A detailed declaration must be filed. destination that is given to them;
• c) to other costs that may encumber the goods
Abandoned goods may be disease.
sold immediately without being established in
deposit. If there is a surplus, it is dealt with in accordance with
the regulation of each Member State.
3) The goods held in deposit are in-
registered in a special register.
Titre 8 - Opérations privilégiées
The duration of the deposit cannot exceed 120 days.

Art.161.-1) Goods in customs deposit Chapitre 1 - Admission en franchise

and remain at the owners' risks, unless the

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Article 165.- By way of derogation from Articles 3, 4, 7, and 9 of the exported outside the territory of the Union, they are
present Code, duty-free importation reintroduced;
and taxes may be authorized in favor of:
11) donations or materials provided for free
objects targeted in the annexes of the Agreement to a member state and its dismemberments by the
UNESCO for the importation of objects with character external partners, not intended for resale;
educational, scientific or cultural (New York 22
November 1950, Nairobi November 26, 1976), as such 12) shipments intended for the Embassies, to the services-
that in the UNESCO Agreement aimed at facilitating diplomatic and consular representatives and to members
the international circulation of visual material and foreigners from official international organizations
educational, scientific, and cultural auditory sitting in a Member State of the Union;
(Beirut, 1948) ;
13) shipments intended for the Red Cross and to
2) the equipment targeted in recommended practices other works of national or solidarity nature
sections 4.39 and 4.41 of annex 9 to the Convention international.
related to the International Civil Aviation (Chicago,
December 7, 1944) ; Art.166.-The conditions for the application of the article
165 and the lists of international organizations offi-
3) commercial samples of negligible value objectives are set by the competent national authorities
manageable and the advertising materials targeted in the tents in each State.
Convention international for facilitate
the importation of commercial samples and of
advertising material (Geneva, November 7, 1952); Chapter 2 - Supply of ships and
aircraft
4) documents and tourist propaganda material
issues addressed in the Convention on facilities
customs duties in favor of tourism (New York, 4 Special provisions for ships
June 1954;
Article 167 - Are exempt from all duties and taxes, the
5) products referred to in Articles 6 and 7 of the hydrocarbons, lubricants, coals, the traps-
Brussels Customs Convention of June 8, 1961, spare parts, rigging items, the pro-
regarding the facilities granted for importation maintenance tools and the armament equipment intended
goods intended to be presented or for the refueling of ships and vessels at
used at an exhibition, a fair, a congress or the exclusion of pleasure or sports boats that
a similar protest, excluding those navigating beyond the last office or post of
which are intended for sale; customs located in the Union.

6) therapeutic substances and reagents of any Article 168 - The conditions for the application of the article
nature for medicine; 167 are set by the national competent authorities.
tents.
7) movable objects imported on the occasion of a
residence transfer except for means of Article 169 - The provisions and supplies on board
transport for private use such as motor vehicles What is on every ship in a port, must-
mobiles, motorcycles, caravans, boats of must be subject to consumption.
pleasure, tourist planes;
Art.170.-1) The competent national authorities
objects and personal effects transported by can authorize deductions, in regimes
occasional travelers lacking any character suspensive, food, provisions, goods and others
commercial supply objects.

9) imported consumable products for the... 2) The supplies and provisions brought on board by the
to say; ships coming from abroad are not liable
of customs duties and entry taxes, when they remain on board.
10) goods originating from UEMOA or
having paid the import duties and taxes Art.171.-The competent national authorities
criticism at the Common External Tariff, which, after having determine the quantities and the conditions
boarding of food and supplies

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boarding intended for crew members of the ships Title 9 - Circulation and possession of
to a foreign destination. goods within the territory
community customs officer
2) Special provisions for aircraft

Article 172.-1) Are exempt from all rights and taxes Chapter 1 - Circulation and possession of mar-
hydrocarbons, lubricants, re-assembled parts goods in the terrestrial zone of the radius of
change and cleaning products intended for customs
the refueling of aircraft that perform a na-
navigation beyond the borders of the territory dua-
from the Union. Circulation of goods

2) Hydro- are exempt from all duties and taxes. Art.175.-1) Goods cannot circulate
in the terrestrial area of the customs radius without
fuels, lubricants, spare parts and
cleaning products intended for provisioning to be accompanied by a pass or any other
aircraft that conduct commercial flights to document certifying the regular possession.
the internal customs territory of the Union.
2) The competent national authorities may
3) The provisions of articles 170 and 171 are determine the conditions under which it can
to be granted an exemption from the provisions of the paragraph
applicable, mutatis mutandis, to aircraft.
1 above.
Article 173.- Subject to the provisions of the article
8 above, the visit of travelers and their b- Article 176.-1) Goods subject to the for-
malfunction of the passerby coming from the inside of the
gauges are carried out under the following conditions:
customs territory entering the land area
1) It can only take place in the desired locations. within the customs area, must be conducted to
born for this purpose by the customs authorities. the nearest customs office to declare it
drafted in the same form as for the settlement
2) The handling of luggage at the visit sites of rights.
is incumbent upon the traveler or the carrier to whom it
use the services. The carriers of the said goods must
present to the customs officers, at the first
3) The opening of luggage, the handling of it requisition:
necessary checks are carried out by the • a) the transport tickets they are carrying;
care and under the responsibility of the traveler or • b) the receipts certifying that the goods
his representative. have been regularly imported, or invoices
purchase records, manufacturing slips, or all
4) In case of refusal to open, the agents of your other justifications coming from people
customs may request the assistance of an officer or companies regularly established within
of the judicial police or, failing that, of any other auto- of the community customs territory.
qualified authority that is required to open the bags
A report is drawn up on this opening. Art.177.-1) The goods subject to the for-
at the traveler's expense. mality of the passavant that one wishes to remove in the
the customs zone of the land radius must be
Art.174.-1) The luggage transported to the locations of declared at the nearest customs office of the
visited and not verified within the prescribed time in place of collection.
the reason for the declarant's absence is constituted
customs office in accordance with This declaration must be made before
provisions of Article 159 paragraph 1. the removal of goods, unless the
customs service does not subordinate the granting of
Baggage cannot be removed without the passage during the presentation of the said goods
permission from the customs authorities. at the office, in which case their removal and their trans-
transport to the office takes place under the cover of
documents referred to in paragraph 2 of article 176
above.

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Art.178.-The necessary passers for transport • a) the possession of prohibited goods or

goods referred to in articles 176 and 177 here subject to duties and taxes upon entry for the-
above in the terrestrial area of the customs radius, which cannot be produced, at the first re-
are issued by customs offices or posts acquisition of customs agents, that is to say
where these goods have been declared. certificates attesting that these goods have been
regularly imported, either invoices
Art.179.-1) The necessary passers-by for the trans- purchase, manufacturing slips or all
port of imported goods that must circulate other justifications of origin emanating from per-
read in the terrestrial zone of the radius after customs clearance sons or companies regularly established at
are issued by the offices or post offices the interior of the common customs territory
customs where these goods were declared in taire;
detail. • b) the holding of inventory of goods at-
three that are raw from a country of the Union, prohi-
2) Receipts, release letters, and other exp... bées, not justified by the normal needs of
customs provisions can serve as a pass the exploitation or whose importance exceeds
forward; in this case, these documents must include manifestly the needs of consumption
to have all the indications that the steps are covered with family members appreciated according to local customs.
savants.

Art.180.-1) The passers-by and other expeditions Chapter 2 - Special rules applicable on
intended to cover the circulation of goods the entire customs territory of the community
in the land area of the customs radius must tariff on certain categories of goods
indicate the destination of the said goods
Yes, the route to take and the timeframe in which the
transport must be carried out. Upon expiration of the deadline Art.183.-1) Those who hold or transport
fixed, the shipping is no longer covered by the documents goods specially designated by the
delivered documents. Commission, must upon first request of
customs agents, either produce receipts
2) For goods removed from the area certifying that these goods were regular
land customs clearance, travelers must... imported goods, whether purchase invoices, bord-
it must have the same indications as here manufacturing reels or any other justifications
above, and furthermore, the precise designation of the place originating from regular individuals or companies
of the goods depot, as well as the day and requirements established within the customs territory
the time of their abduction. community.

3) The shape of the foresails, the conditions of their Those who have held, transported, sold, transferred or
delivery and their use are determined by exchanged the goods in question and those who have been
Implementing regulation of the Commission of the origin justifications are also required
WAEMU. to present the documents referred to in paragraph 1
above, at the request of customs agents
Article 181 - 1) Carriers are required not to formulated within a period of three years, starting from
to deviate from the route indicated on the pavement, except moment when the goods stopped being between
justified case of force majeure. their hands, either from the date of issue
justifications of origin.
They must represent the goods as follows
that pass holders and other titles serving as such: 3) Do not fall under the application of these provisions-
• to the various customs offices that are located the goods that the holders, trans-
wind on their way, bearers, or those who held, transported them,
• b) outside of offices and positions, to any requisition- sold, transferred or exchanged, prove, by the
Action of customs agents. production of their writings having been imported
held or acquired in the Union, previously
on the date of publication of the community texts.
Detention of goods

Article 182 - Are prohibited in the radius of the customs.

yes, except for the places designated by the authorities
national competent authorities:

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Titre 10 - Navigation shipwrecks and wrecks of all kinds collected

you retrieved on the shores or at sea.

Chapter 1 - Forced Breaks They are under the supervision of the authorities.
customs duties.

Art.184.-The captains who are forced to release Art.187.-These goods may be placed on the
by the fortune of the sea, pursuit of enemies or others consumption subject to fulfillment
fortuitous events are held: regulatory formalities.
• a) as soon as they enter the maritime zone of
customs department, to comply with the obligations
provisions set forth in Article 39 above; Title 11 - Free Zone
• within twenty-four hours of their arrival
at the port, to justify, by a report, the causes
of the break and to comply with the provisions Art.188.-1) The term 'free zone' refers to a
provisions of article 42 above. part of the territory of a state in which the mar-
goods that are introduced there are generally
Article 185.- Goods found on board the considered as not being on the territory
ships whose forced layup is duly justified customs officer with regard to duties and taxes at
are not subject to any rights or taxes except in the case the importation and are not subject to control
where the captain is forced to sell them. In the case customary of the customs.
on the contrary, the goods can be unloaded
and charged to the captains or shipowners 2) The rules and conditions for the establishment, of
in a locked room with two different keys of which concession, installation, and operation of the
one is held by the customs service, up to- free zones are set by regulation of the Council
at the time of their re-exportation. The captains of the Ministers.
and shipowners can even have them transshipped from
side by side on other ships, after having them 3) Goods extracted from the free zone
declared under the regulatory conditions. are considered as foreign to the Union.

Chapter 2 - Goods salvaged from the shipwreck Titre 12 - Dispositions finales

wrecks

Article 189 - The provisions remain applicable

Article 186.-1) Are considered foreign, unless justified. the customs code of states that are not
opposing cations, the goods saved from the contrary to the present regulation.

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