Procédures de recours ou de réexamen
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Afrique du Sud |
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| SARS South African Revenue Service | <p> Appeals</p><p> </p> | |
Angola |
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| Angola Revenue Administration Customs Directorate | <p> Appeal or review Customs code Title II, chapter I</p><p> </p> | |
Burundi |
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| Office Burundais des Recettes | <p>Loi sur la Gestion des Douanes de la Communauté Est Africaine, 2004</p> | |
Cabo Verde |
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| Direction Générale de la Douane | <p>Code de la Douane du Cabo Verde</p> | |
| Ministère de la Justice | <p>Court Fiscal et Douanier du Cabo Verde</p> | |
Comores |
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| Direction Générale des Douanes | ||
Congo |
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| Direction Générale des Douanes et Droits Indirects | <p> Procédure de recours en matière douanière</p><p> </p> | |
Côte d' Ivoire |
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| Direction Générale des Douanes | Ces procédures se font à travers les comités de recours et d’arbitrage | |
Égypte |
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| Egyptian Customs Authority | ||
Eswatini, Royaume d' |
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| International Trade Department, Ministry of Commerce Industry and Trade | ||
Gambie |
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| Ministry of Trade, Industry, Regional Integration and Employment | ||
Ghana |
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| Ghana Revenue Authority - Customs division | <p>Procedure for appeal or review</p> | |
Kenya |
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| Kenya Revenue Authority | <p>Customs website</p> | |
Lesotho |
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| Lesotho Revenue Authority | ||
Libéria |
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| Liberia Revenue Authority | <p>Publishes procedures for administrative appeal and judicial review.</p> | |
Madagascar |
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| Direction Générale des Douanes | ||
Malawi |
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| Malawi Revenue Authority | Customs and Excise Act and Regulations | |
| Ministry of Justice and Constitutional Affairs | Civil Procedures Code | |
Maroc |
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| Administration des Douanes et Impôts Indirects | <p>Procédures de litige et des voies de recours</p> | |
Maurice |
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| MRA, Customs | ||
Mozambique |
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| Procedures for appeal | ||
| General tax law | <p>Lei No. 02/2006 de 22 de Março</p> | |
Namibie |
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| Customs and Excise Department | <p>Appeal and review: Customs & Excise Act 20 of 1998.</p> | |
Niger |
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| Direction Générale des Douanes | <p> Les contingents résultent des décisions du gouvernement à caractère conjoncturel </p><p> </p> | |
Nigéria |
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| Nigeria Customs Service | <p>Nigeria Customs Service website</p> | |
Ouganda |
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| Uganda Revenue Authority | <p>EAC Customs management Act, 2011</p> | |
| EAC (East African Community) | ||
| EAC (East African Community) | <p>Uganda Trade Portal</p> | |
République démocratique du Congo |
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| Ministère des Finances Direction Générale des Douanes et Accises | <p>Ordonnance-Loi n° 10/002 du 20 août 2010 portant Code des douanes</p> | |
Rwanda |
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| Ministry of Trade and Industry | Customs Appeal Procedures | |
Seychelles |
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| Seychelles Revenue Commission | ||
Tanzanie |
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| Tanzania Revenue Authority (TRA) | Law governing tax Objections and Appeals | |
| Tanzania Atomic Energy Commission (TAEC) | The Atomic Energy Act, 2002 | |
| Tanzania Bureau of Standards (TBS) | The Standards Act, 2009 | |
| Zanzibar Bureau of Standards (ZBS) | <p>The Zanzibar Standard Act 2011</p> | |
Togo |
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| Port Autonome de Lomé | Les procédures de recours et de réexamen à l'importation et à l'exportation des produits | |
| Ministère de l'Economie et des Finances/Commissariat des Douanes et Droits Indirects (CDDI) | Code des douanes national, 2018 | |
Tunisie |
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| Direction générale des douanes | ||
Zimbabwe |
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| Zimbabwe Revenue Authority | <p>Appeal against decisions made by the Commissioner.</p><p>Customs & Excise Act [CAP 23:02];</p><p>Customs and Excise (General) Regulations, 2001, SI 154 of 2001</p> | |
| Environmental Management | <p>Appeal against decision of an Inspector, Agency.</p><p>Environmental Management (Control of Hazardous Substances) (General) Regulations, 2018</p> | |
| National Biotechnology Authority | <p>Appeal and review.</p><p>National Biotechnology Authority (Food, Feed, Food and Feed Additives md Seed) (Import, Export and Transit) Regulations, 2018</p> | |
| Forestry Commission | <p>Appeals from decisions of Board. Forestry Act [CAP 19:05]</p> | |
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