Duties, taxes and other customs measures are applied on the basis of the results of verification, and where applicable, in accordance with the decision of the national customs director or the UEAC Council of Ministers.
Material findings by customs relating to weight, measure and number, as well as the deduction of packaging or its taxation, the application and settlement of duties and taxes are carried out in accordance with the rules laid down by the decisions taken in application of article 19 of the law.
When the service does not verify the goods declared, duties, taxes and other customs measures are applied on the basis of the declarations.
