The primary basis for determining the customs value is the transaction value as defined in article 26 of the law. Article 26 of the law must be read in conjunction with article 27, which provides, among other things, for adjustments to the price actually paid or payable, when certain specific elements which are considered to...Continue Reading

CUSTOMS CLEARANCE OPERATIONS COMPULSORY NATURE OF DETAILED DECLARATION All imported or exported goods must be covered by an itemised declaration assigning them a customs procedure. In addition to the itemised declaration, goods imported and declared for release for consumption shall be covered by a separate declaration of value, the form of which shall be determined...Continue Reading

COMPULSORY DETAILED DECLARATION (CUSTOMS OPERATION) All imported and exported goods must be accounted for under a customs procedure. In addition to the itemized declaration, goods imported and declared for consumption are subject to a separate declaration of value, the form of which is determined by the Executive Secretariat. Exemption from duties and taxes, whether on...Continue Reading

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,...Continue Reading