The legal procedure is the handling, from the finding to the conclusion, of an issue, subject to customs infringement that has been found after control:
- at the time of clearance : by customs offices and suboffices ;
- a posteriori by the Department for the Fight against customs fraud ;
- by the Department of Territorial Surveillance at the detention of goods
Legal procedure proceedings
Step 1 : Research and finding of the infringement
When the existence of a customs infringement is established after investigation and control of customs officers and recorded on a report of seizure, a submission-litigation or submission-transaction, it sets:
- a certain amount of insufficient or evaded duties as applicable, corresponding to the duties and taxes not paid resulting from the infringement ;
- and a fine which will depend on the outcome of the case.
The file is then forwarded to the Department of Legal Affairs and Litigation for finalization and recovery of debts of the state.
Step 2 : Step of finalization
There are two paths for the offender to close his case :
- Transactional way;
- Judicial way
This is the finalization of the administrative record through transaction between the offender and Customs service. In this context, the offender must establish a written application stating his desire to deal with the customs authorities for the settlement of his case.
It is important to note that the agreement of transaction is subject only to the acceptance of the Higher Authority.
Benefits of the transaction :
The value of the transaction lies in the simplicity of the procedure and the easing of sanctions against the offender :
- Compulsory drafting of a written request for the transaction ;
- Payment of duties evaded or compromise recorded in the minutes of seizure;
- Payment of the fine imposed by the Superior Authority, set according to the amount of duty evaded or compromised (base : Decision No 09 MFB / SG / DGD of 10/08/07) ;
- No corporal punishment.
The judicial way
It is the treatment of the dispute at the court in the following cases :
- The offender has not opted for transactional channel;
- The Higher Authority rejected the transaction request of the offender.
Penalties are heavy in the sense that they are those issued by the Customs Code :
- Payment of Fees compromised and / or circumvented ;
- Payment of a fine set according to the value of the goods subject to fraud;
- Application of confiscation ;
- Existence of corporal punishment.
Step 3 : Step of notification and recovery of debts of the State
When the decision of the Superior Authority about transactional way or when the judicial decision is made, it shall be notified to the offender for payment.
If the offender pays, a notification closing the case will be given to him.
Otherwise, the service implements the actions as warranty Payment :
- Reminder letter ;
- Immediate convocation ;
- Blocking operations, withdrawal of approval (if the offender is a customs broker) ;
- Closure of the establishment ;
On finalization of the issue
- Transaction fee (Article 295 of the Customs Code) ;
- Take possession of a double of the official act of transaction;
- Take possession of payment supporting documents (receipt of insufficient or evaded duties , Declaration of recipe the fine amount) ;
Take possession of the official closing letter from Administration.