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Procedure relating to transit
Monday, 09 March 2009 08:49
MINISTERIAL INSTRUCTION N° 30/001/CF/MINFI/DD OF 2nd JANUARY 2003 CONCERNING THE PROCEDURES OF GOODS TRANSIT.

I have come to realise that customs regulations as concerns goods transit is not evenly applied. Administrative short comings stemming from this situation have been generating not only unjustifiable extra expenses by economic operators, but also the sale of important quantities of goods in the local market without previous payment of duties and taxes. Such practices create great losses in the Public Treasury and enhance a disloyal competition in the market.
In order to part an end to these bad ways, the following measures have been prescribed:

I – GENERAL PROVISIONS

* The roads defined in CAR/Cameroon and Cameroon/Chad as concerns land transportation of goods are the sole legal roads known for the transit to CAR and to Chad.
* The customs services shall stamp transit declarations only in fix check points established according to the provisions of these conventions.
* Transit is done by land (road or railway) under the cover of D15 customs declarations models. This instruction does not apply to transit by air or by sea.
* The D15 model declaration is liquidated by one or many transit vouchers, a transit voucher being a customs document which identifies a precise travelling cargo. It refers to the original D15 declaration. It is stamped by the customs office services which have issued the original D15.
* In case of mixed transportation ways (rail/road) with loading disrupting at Belabo or at Ngaoundéré, new transit vouchers liquidating the first ones are issued there to escort the goods on the Belabo – CAR – Ngaoundéré – Chad trajets.
* It is forbidden to visit goods in transit
* Customs escort practice is finished
* The transportation of manufactured products for export under the VAT system is done according to the provisions of this instruction.
* As concerns goods going to the other countries of the CAEMC sub-region apart from CAR and Chad, the traditional procedure remains applicable.

II – PROCEDURES TO BE FOLLOWED AT THE CUSTOMS OFFICE ISSUING THE D15

* A D15 model declaration is subscribed by a CAEMC chartered customs broker.
* The proof that the import operation has been made in the destination country’s currency is attached to the file.
* The handling of transit files is done by the competent office chief and the appointed visit inspector. The deadline for the handling of a file, from its reception to the signing of the “Good for Transit” shall not exceed two hours.
* The formalities to be fulfilled at the goods withdrawals point are the following :
A transit voucher is issued for all goods withdrawals. It is signed by the Transit Chief of Service as soon as the cargo is loaded on the transportation vehicle.
The service shows the legal road to follow on the transit voucher which keeps the same prescribed value as the D15.
No other visa is required until the withdrawal of the goods from the port or from the factory.

III – FORMALITIES TO BE FULFILLED ON THE WAY

* The customs agents present at check points shall make sure that the lead knots, the seals and the marks on the parcels transported have not been broken or altered, and that their numbers are identical to those mentioned on the original D15 accompanying them or the transit voucher.
* They put their stamp on the original D15 or on the transit voucher with the inscriptions “Seen on passage with seals or lead knots intact” and they mention the number of parcels presented. When the lead knots or seals are broken, the service mentions it on the D15 or the transit voucher with the inscriptions “Seen on passage with lead knots or seals broken”. The customs agents immediately check the cargo and establish a report. A report may validly be written by a gendarmerie unit or by an administrative authority.

IV – LIQUIDATING A D15 AND A GUARANTEE REPLEVIN

The liquidation takes place at the customs issuing office on presentation :

* For goods going to CAR and Chad, of transit vouchers duly signed on the road as well as in the destination country ;
* As concerns goods going to the other countries of the sub-region
* Of the original D15 bearing the inscription (Seen on passage, lead knots intact, marks conform) by the customs units crossed
* Of the proof that the goods shall be taken care of in the country of destination.

This complete file is deposited at the issuing customs office which after studying it, gives a guarantee replevin or any other answer within a period not exceeding two (02) clear days as from the registration date of the file.

V – PROVISIONS RELATING TO GUARANTEE

* Apart from the D15 suspended for the export of products manufactured under the VAT system, any other D15 model declaration are subjected to bank guarantees, except for special derogation given by the Minister of Finance and Budget.
* The bank guarantees cover the amount of duties and taxes.
* Partial replevin can be issued on presentation of N° 1 transit voucher samples having received a visa from the customs services of the country of destination.
* The immediate liquidation of duties in case of non respect of the subscribed engagements is done after a previous contradictory procedure with the customs broker at the end of which a report is written and a copy of it notified to the tax payer. The latter has a period of eighty (08) days to settle the dispute. After this period, the guarantee is liquidated by the customs office Chief having issued the D15.
* The guarantee must fulfil its engagements within a maximum period of seven (07) as from the first written application sent to it by the competent customs office chief.
* The chartered customs broken is responsible for the execution of the subscribed engagements.

This instruction, which completes the Ministerial instruction N° 106/CF/MINFIB/D1/DD of July 31st 1998 relating to procedures for exporting products manufactured under the CAT/VAT system, is abrogating all previous contrary provisions relating to the procedure of goods transit.
The Director General of customs and the Director of Taxation are individually in charge of the implementation of the provisions of the present instruction.
THE MINISTER OF FINANCE AND BUDGET
Signed: Michel MEVA’A M’EBOUTOU.
 
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