Use of customs brokers

According to the Customs Act, 1969 and the licensing rules (Notification no.174 0f 2016) made under this act the use of customs brokers is not mandatory. According to the provisions of section-79 (for import) and section-131 (for export) submission of declaration for customs clearance is the responsibility of the importer or owner of the goods and exporter respectively.

Section 79(1)

The owner of any imported goods shall make entry of such goods for home-consumption or warehousing or for any other approved purpose by delivering to the appropriate officer a bill of entry thereof in such form and manner and containing such particulars as the Board may direct.

Section 131

No goods shall be loaded for exportation until-
(a) in the case of goods other than passengers' baggage and mail bag-
(i) the owner has delivered to the appropriate officer or, if the owner is a registered user, he has transmitted to the Customs computer system, a bill of export in such form and manner and containing such particulars as the Board may, by order, direct from time to time.

According to section 207 of the same act a broker can act on behalf of the importer or exporter only if he is licensed under the rules issued in tis regards.

Section 207 states that:

No person shall act as an agent for the transaction of any business relating to the entrance or departure of any conveyance or the import or export of goods or baggage at any customs-station unless such person holds a licence granted in this behalf in accordance with the rules.

The Act can be accessed online in the Bangladesh Customs website:
http://www.bangladeshcustoms.gov.bd/legislation/customs_act/123

The Customs Agents Licensing Rules, 2016 (Notification no.174 of 2016) describe detail procedure of the function of the customs agents or brokers. The rule-6 of this licensing rules illustrates the provision for self-clearance of goods by the importer or exporter himself. The rule is in Bangla and may be accessed online at the Bangladesh customs website.

http://www.bangladeshcustoms.gov.bd/customs_rules/35._CustomsRules_SRO174-Law-2016-36-Customs_CustomsAgents(Licensing)Rules-2016AmendedInJune2017_.pdf

Under the Law on Customs Procedures, there is no requirement for the mandatory use of customs brokers in Burkina Faso. In addition, the regulations and procedures in force do not provide for the mandatory use of customs brokers.

Pursuant to the provisions of the Revised Kyoto Convention (RKC) and the WTO Agreement on Trade Facilitation (TFA), Burkina Faso has committed to allowing operators, under certain conditions, not to use the services of customs brokers for goods imported on their own account.

However, implementation of this facilitation measure requires certain preconditions, in particular restructuring of the current legal and institutional framework and reforms to the customs clearance procedure.

At present, customs formalities are carried out by licensed customs agents (CDAs), in accordance with Order No. 2009-468/MEF/MCPEA of 14 December 2009 on persons authorized to account for goods and the licensing conditions and requirements to practice the profession of licensed customs agent.

For that matter, the customs administration has taken this concern into account as part of the ongoing revision of the Customs Code of Burkina Faso.

Le Burundi exige le recours aux courtiers en douanes. Cfr la loi sur la gestion des douanes de la Communauté Est Africaine, 2004 Partie XI en ses articles 146, 147 et 148.

According to the law on customs, 2007, the use of customs brokers is not mandatory. The provision of Article 31 states that the imported or exported goods must be declared by their owners or by persons authorized to act on the owners' behalf. This provision clearly indicates that the owner of the goods or a representative of the owner is allowed to conduct customs declaration, clearance of the goods, and other related works for import and export of goods.

Further, Article 32 provides for the customs broker and Article 33 provides for any person without customs broker profession to clear goods from customs.

Article 33 states that:

Any person may, without exercising the profession of customs broker, make customs declarations for their own business.
Such persons referred to in the first paragraph of this Article may obtain authorization to handle clearance for others. This authorization may be provided by the Minister of Economy and Finance on a temporary and revocable basis for operations involving specific goods.

In addition, the Ministry of Economy and Finance issued a ministerial circular No. 115 dated 15 February 2008 on the establishment and functioning of customs brokers.

Further information related to the law and regulation can be accessed online through the website of the General Department of Customs and Excise of Cambodia: http://www.customs.gov.kh/laws-and-regulations/.

L'article 112 du Code des Douanes de la CEMAC dispose que les marchandises importées ou exportées ne peuvent être déclarées en détail que par leurs propriétaires ou par les personnes physiques ou morales bénéficiaires d'un agrément en qualité de commissionnaire en douane. Les États membres peuvent, en cas de besoin, limiter ce droit aux seuls commissionnaires en douane agréés.

La RCA n'a pas limité ce droit. Par conséquent, il n'est pas obligatoire de recourir à un commissionnaire en douane pour effectuer les opérations commerciales de dédouanement.

Conformément aux dispositions de l’article 88 du Code des Douanes de Djibouti, la mesure relative aux recours aux courtiers en douane, ne constitue pas une exigence pour l’administration douanière de Djibouti.

There is no requirement of the mandatory use of customs brokers in the Gambia. The Customs and Excise Act of 2010 provide that a consignee or consignor of imported/exported goods can submit a customs declaration through its own licensed customs declarers, or entrust it to a clearing agent, licensed by Customs in accordance with the Customs and Excise Regulation of 2013 to clear goods on behalf of an importer or exporter.

Customs and Excise Act of 2010 available online at:
https://motie.gov.gm/speeches/

Customs and Excise Regulation of 2013 available online at:
https://motie.gov.gm/speeches/

Use of Customs Brokers

The use of customs broker is stipulated in the Custom Law (2011) and other related regulations are promptly published in Lao Trade Portal.

https://www.laotradeportal.gov.la/kcfinder/upload/files/Customs%20Law%20(2012-final).pdf

This is covered by Customs and Excise Act No.10 of 1982, www.lesothotradeportal.org.ls

The use of Customs Brokers in Lesotho is not mandatory, an importer or exporter can do the declaration himself/herself if he/she is conversant with all the formalities.

In accordance with the Liberia Revenue Code (as amended in 2011), Liberia does not impose a mandatory requirement for traders to engage the services of customs brokers when conducting customs-related transactions.

Les dispositions du code des douanes de Madagascar ne prévoient pas le recours obligatoire au courtier en douane.

Conformément au terme de l'accord, aucune disposition rendant obligatoire le recours au courtier en douane n'a été prévue par la législation et règlementation douanière, depuis la ratification de l'accord par Madagascar.

L'article 89 du code des douanes stipule en effet que "les marchandises importées ou exportées doivent être déclarées en détail par leurs propriétaires ou les sociétés ayant obtenu l'agrément de commissionnaire en douane ou de transit maison (…)".

Pour la mise en œuvre efficace de la mesure toutefois, un réaménagement du cadre règlementaire sera nécessaire, ainsi qu'une optimisation de la procédure douanière, cela étant inclus dans les grandes lignes du document stratégique de la douane.

The Customs and Excise Act (Chapter 42 of the Laws of Malawi) allows applicants (legal or natural) to make and lodge declarations in their names as long as they can demonstrate competence, without mandatory requirement of use of a broker.

However, the Malawi Revenue Authority, a body that administers the Customs and Excise Act licenses the Brokers in accordance with the laid down process in the mentioned Act and Regulations.

Mozambique approved the Regulations for the Exercise of Customs Clearance of Goods Activities, by the Boletim da República, Decree nr. 90/2023, of 29 December, in its Article 24.
On 1 January 2024, its implementation comes into force.

The legislation does not require the mandatory use of customs brokers.

According to the Sea Customs Act, there is no requirement for the mandatory use of customs brokers in Myanmar. In addition, current regulations and procedures, there is no stipulation for the mandatory use of customs brokers.

Section 4 of the Sea Customs Act mentioned that the agent of the owner of goods will be deemed the owner for certain purposes. Section 202 states that the responsibilities of the Customs-house agent for Customs declaration, calculation, and payment of duties and taxes and other amounts payable.

According to Sea Customs Act, Section203, The clerk, servant or agent of any person or mercantile firm may transact business generally at the custom-house on behalf of such person or firm: Provided that the (Competent Customs Official) may refuse to recognize such clerk, servant or agent unless such person or a member of such firm identifies such clerk, servant or agent to the (Competent Customs Official) as empowered to transact such business, and deposits with the (Competent Customs Official) an authority in writing duly signed, authorizing such clerk, servant or agent to transact such business on behalf of such person or firm.

The procedures for customs brokers were outlined in Notification No. 74/2020 by the Ministry of Planning, Finance, and Industry. Paragraph No. 4 of the notification provides that any person who meet the standard qualification by customs department may make a customs declaration for their own business. This notification and its implementations were properly published and communicated to the National Committee on Trade Facilitation (NCTF).

Further information related to the law and regulation can be accessed online through the website of the Myanmar Customs Department:
https://www.customs.gov.mm/.

Notification of measures on the use of customs brokers. Any subsequent modifications thereof should equally be notified.

According to Customs Act 2007 and Custom Regulations 2007, the importers or exporters can clear their goods themselves from the custom.

Customs Act, 2007
https://www.customs.gov.np/uplo ad/documents/Customs%20Act,% 202007_2017-03-30-13-47-34.pdf
If any exporter or importer wishes to get the goods to be exported or imported cleared not by himself or herself but through a customs agent or to do any act related with the Customs Office not by himself or herself but through customs agent, such exporter or importer may appoint his or her customs agent as prescribed.

Customs Regulations, 2007
https://www.customs.gov.np/uplo ad/documents/Customs%20Regul ation,%202007_2017-03-30-1347-51.pdf
In case the exporter or importer would like to clear the goods or do some other customs related function through the customs agent, the exporter or importer may appoint the customs agent in the format as prescribed in the Schedule 7.

Le règlement n° 10/2008/CM/UEMOA relatif aux conditions d’agrément et d’exercice des commissionnaires en douane, la Loi 2014-10 du 28 Février 2014 portant Code des douanes du Sénégal en ses articles 54, 125, 126, 128, 357 et 373 et le Décret n° 85-863 du 9 août 1985 organisant la profession de Commissionnaire en douane contiennent les mesures concernant le recours à des courtiers en douane. Les législations susmentionnées sont disponibles sur les sites du Journal Officiel, des Douanes sénégalaises et de l’Union Économique et Monétaire Ouest-Africaine ci-après :

http://www.jo.gouv.sn/spip.php?article9370
https://www.douanes.sn/fr/node/1164
http://www.uemoa.int/sites/default/files/bibliotheque/reglement_10_2008_cm_uemoa.pdf

Currently it is not mandatory for an importer to use Customs Brokers (Clearing and Forwarding Agents - CFAs) while clearing her/his importation even though it is highly recommended to use CFA's as stipulated under section 145-148 of the East African Community Customs Management Act, 2004.

https://www.tra.go.tz/index.php/105-clearing-and-forwading

https://www.tra.go.tz/index.php/clearing-forwading-agents

Les personnes habilitées à déclarer en détail les marchandises sont prévues dans le code des douanes national aux articles 84 et 85. Site web: www.otr.tg

Uganda obliges importers to use customs brokers.