Several Laws of Finances brought modifications to the old Customs Code which is dated back to 1960. The global recast of the Customs Code during the year 2006 is part of the realization of the Customs Strategy (2005-2007) to adapt the legal setting of the Customs action to the international standards in order to put together the facilitation of exchanges, the efficient control and also the reinforcement of the fight against fraud. Indeed, the Customs Code is one of the two main instruments for the framing and the leading of Customs politics. Thus, in order to contribute to the effectiveness of an economy which is growing as defined in theMAP, the Customs Administration has set up a major objective: The facilitation of the Malagasy trade exchanges with other countries. This objective is illustrated in the 2006 Customs Code and all its amendments, through the following devices:
- the security of the procedures notably by the precise definition of the a posteriori control;
- adapting the economic regime definition to the present commercial context and setting up the simplified procedure for clearance;
- the reinforcement of the public-private partnership highlighted by the setting up of the independent Commission called “Commission of Conciliation and Customs Expertize (C.C.E.D)”;
- the easing of the repressive right and Customs legal procedure.
It must be noted that the content of Customs Code is subdivided in the following ten main titles :
- the general principles of the Customs regime containing the general legal setting of Customs action;
- the organization and the working of Customs administration;
- the transportation of goods to the Customs related to Customs procedures at the time of clearance;
- clearance operations on everything related to Customs declaration and conditions about the clearance of goods;
- transit and the economic regimes;
- Customs Storage;
- privileged operations concern all regimes of exceptions granted by Customs thus opening the right to get an exoneration of duties and taxes to theimportation;
- circulation and detention of goods inside Customs territory;
- various taxes collected by Customs;
- legal procedure and classifications of Customs infringements.