Recours à des courtiers en douane

South Africa has no restrictions on the use of customs brokers.

In line with the TFA, the Customs Act of 2018 does not call for the mandatory use of customs brokers. Customs clients are free to either engage the services of a clearing agent or not.

On that note, those with the necessary capacity and credentials are allowed to do in-house clearance, subject to set terms and conditions. The Customs Act also provides for the registration, licensing and regulation of Customs brokers by BURS.

As a requirement, for a Customs broker to be licensed, at least one of the directors of the company shall be a qualified clearing clerk. In addition to the testing they undergo, a minimum of 2 years Customs or related work experience is required for one to be licensed as a clearing clerk.

Aux termes de la Loi sur les procédures douanières, il n'existe aucune prescription prévoyant le recours obligatoire aux courtiers en douane au Burkina Faso. En outre, les règlements et procédures en vigueur ne prévoient pas de recours obligatoire aux courtiers en douane.

En application des dispositions de la Convention de Kyoto Révisée (CKR) et de l'Accord sur la Facilitation des Echanges (AFE) de l'OMC, le Burkina Faso s'est engagé à permettre aux Opérateurs sous certaines conditions de ne pas avoir recours aux services des courtiers en douane pour les marchandises importées pour leur propre compte.

Cependant, la mise en œuvre de cette mesure de facilitation requiert certains préalables, notamment des réaménagements du cadre juridique et institutionnel actuel ainsi que des réformes en ce qui concerne la procédure de dédouanement.

A ce jour, les formamités douanières sont accomplies par les Commissionnaires en Douane Agrées (CDA), conformément à l'arrêté n°2009-468/MEF/MCPEA du 14 décembre 2009, relatif aux personnes habilitées à déclarer les marchandises en détail et aux conditions d'agrément et d'exercice de la profession de Commissionnaire en Douane Agréé.

Du reste, l'administration des douanes a pris cette préoccupation en compte dans le cadre de la relecture en cours du code des douanes du 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.

Comme le prévoit l'article 176 du Code des Douanes, il n'existe aucune obligation ni exclusivité de recourir aux courtiers en douane pour le dédouanement des marchandises. Au-delà de ceux-ci, les propriétaires ou destinataires des marchandises, les professionnels dûment agrès des entreprises et les entreprises de transport sont habilités à effectuer une déclaration en douane.

Les personnes habilitées à déclarer et qui interviennent régulièrement dans les processus de dédouanement des marchandises reçoivent le Permis et le Certificat de modèle réglementaire de la Direction Générale des Douanes pour prouver leur qualité auprès des Bureaux des Douanes.

Le Projet de révision du Code des Douanes (en cours) prévoit de modifier l'article 176, afin qu'il soit conforme à la disposition 7.6. de l'Accord sur la facilitation des échanges.

À l'article 194 du même Code, sont précisées les conditions d'accès à la profession de courtiers en douane. De même, à l'article 197, il précise les règles d'ouverture d'un concours.

Ceux-ci sont soumis à l'approbation d'un concours documentaire, précédé d'un examen pratique et oral de qualification, passé devant un jury désigné par la Direction générale des douanes et qui doit comprendre un courtier en douane.

En outre, l'article 182 réglemente l'exercice des courtiers en douane, chiffre qui représente, exclusivement, une entreprise importatrice/exportatrice dans les activités liées au dédouanement des marchandises, ainsi que dans d'autres opérations de commerce extérieur.

Pour les Agences et Transitaires, l'article 181 détermine qu'ils sont autorisés à présenter des Déclarations en Douane et à intervenir dans le dédouanement des marchandises et des transports.

Le recours aux courtiers en douane est pratiqué conformément aux dispositions du Code des Douanes de la CEMAC.

La loi fait obligation de faire recours aux services d’un courtier en douanes pour les formalités douanières
Cf. Code des Douanes
www.douanes.ci/info/textes-reglementaires

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.

The Egyptian Customs Law No. 66 of 1963 and its Executive Regulation No. 10 of 2006 were amended and replaced by the new Customs Law No. 207 of 2020 and its Executive Regulation No. 430 of 2021. The current law and its executive regulation, like the previous ones, allow the stakeholder or his agent to deal with customs in finalizing the customs procedures without introducing the mandatory use of customs brokers.

Article (1) of the Customs Law "Definitions" defines the "Customs Broker "as a natural or legal person who prepares, signs, presents the customs declaration to the Customs Authority, and finalizes the procedures in respect of the goods for others.

Worth mentioning that the Customs Law No. 207 of 2020 defines the role of "Customs Broker" in Section (6), Chapter (5) - Articles (51-57). Furthermore, Executive Regulation No. 430 of 2021 devotes Articles (243-250) in Chapter (6) entitled "Customs Broker" to clarify the system of customs brokers in more detail.

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First: Customs Law
Section (6) - Customs Procedures, Chapter (5) - Customs Broker
Article 51
It is not allowed to practice customs clearance of the goods of others except after obtaining a license for practicing from the Customs Authority. The term of the license is two years subject to renewal. This license expires if it is not renewed before the end of its term, and the Executive Regulations of this Law specifies the controls, conditions, forms and rules for implementing this.
The Customs Authority may issue permissions to customs broker assistants in accordance with the categories and with the conditions and requirements specified by the Executive Regulations of this law.
Article 52
Without prejudice to the legal status of Customs brokers who have been licensed to practice the profession prior to the entry into force of this law, persons practicing the profession of clearance of goods, shall meet the following criteria:
1. Possess the nationality of the Arab Republic of Egypt.
2. Possess a high qualification degree.
3. Performed the military service or has been exempted from it.
4. Age should be at least 21 years old.
5. Must not have been dismissed from service in the government or public authorities nor his name has been struck off the Customs brokers' schedule for reasons related to honour or honesty breaches.
6. Must not have been convicted of a felony or misdemeanour prejudicial to honour or any of the Tax and customs evasion crimes unless he has been rehabilitated.
7. Must not be a worker in any of the government entities, units, public authorities, the public sector, or the public business sector. It is required for those who were previously an employee of the custom authority that three years have passed since they left the work.
8. Participated in the training courses held by the Customs Authority and passed the exam qualifying for the profession at the end of the courses. Highly qualified ex-Customs employees shall be exempted from attending the training courses, provided that they pass the aforementioned exam.
9. Passing the validity period of six months under training, with the exception of customs officials who possess the judicial seizure.
10. Owns an office in Egypt.
11. Submits a tax card.
Licenses may be issued for legal persons, provided that they meet the following requirements:
1. Submit a commercial register.
2. The company has an independent premise.
3. Only those who meet the conditions for practicing the profession stipulated in the first paragraph of this Article shall practice clearance operations.
The legal representative of the legal person, in addition to the other conditions stipulated by law, shall not been previously convicted in any of the crimes stipulated in this law, unless he has been rehabilitated.
Article 53
Each customs clearance office shall deposit at the customs authority a cash insurance of 50,000 Egyptian Pounds and for the legal person licensed to practice the profession of customs clearance, the cash insurance is 100,000 Egyptian Pounds. The Customs Authority may deduct from this deposit the amount of fines and compensations due to violations committed by the office or by the legal person or its brokers employed by him. The insurance amount shall be supplemented with the value of the fines or compensations deducted.
Article 54
The customs broker has to keep a special register with a serial number stamped by the customs authority seal in which the goods that has been cleared are recorded. He has to present it to the customs authority whenever requested to review it. This record as well as the supporting documents should be maintained for five years.
Article 55
Ministries, government authorities, public organizations and local administration units and others from public legal persons and public sector companies, public business sector and others from companies, embassies and consulates may conduct customs clearance procedures of their own goods by their employees, based on a written authorization from them provided that they have passed the customs clearance training courses prepared by the customs authority.
Article 56
In the Customs Departments, Disciplinary Committees shall be formed to hold customs brokers accountable for violating the provisions of this law, headed by the head of a central administration chosen by the head of the custom authority or whomever he delegates, and the membership of each of the following:
1. General Director of Legal Affairs.
2. Customs Brokers Representative, selected by the competent brokers division.
The Committee shall issue its decisions by a majority of votes with justification.
The disciplinary penalties that may be imposed are as follows:
1. Warning/ Notice.
2. Suspension for a period not exceeding one year for the first violation and the penalty shall be doubled in case of another violation committed within two years from the date of the previous violation.
3. Revocation of the license
The Head of the Customs Authority, in the event that any of the customs brokers commits violations that may be consider as a felony, may suspend the license granted to him until the committee finalize the issuance of its decision.
Article 57
The customs broker has the right of appeal against the decision of the Disciplinary Committee, stipulated in the previous article, within 30 days from the date of his knowledge of this decision.
A High Appeals Committee shall be established at the Customs Authority chaired by the Head of the Customs Authority and with the membership of a representative of the Customs Authority whose job level is not less than the head of a central department and a representative of the customs brokers to be chosen by the competent brokers division. The representative of the customs brokers selected shall not be one of the members of the Disciplinary Committee that issued the appealed penalty.
The Committee shall decide on the appeals submitted by the customs brokers against the decisions of the disciplinary within a period not exceeding 15 days from the date of submitting the appeal.
The Committee issues its justified decisions by a majority of opinions, and they are enforceable.
Second: Executive Regulation
Chapter six Customs Broker
Article 243
The profession of clearance of goods belonging to others shall not be practiced except after obtaining a license from the Customs Authority. The license is issued for a period of two years and is renewable as stipulated in these regulations.
Each Customs Clearance Office shall deposit a cash insurance of 50,000 Egyptian pounds, and the legal person shall deposit 100,000 Egyptian pounds at the Customs Authority. The Customs Authority may deduct from this deposit the amount of fines and compensations due to violations committed by the office or by the legal person or its brokers employed by him. The insurance amount shall be replenished to substitute, the value of the fines or compensation deducted within two weeks from the date of notifying the office or the legal person of this by a letter or by e-mail.
The cash insurance amount may be, upon request, paid annually in equal instalments over five years.
Article 244
The license shall be terminated if it is not renewed before the end of its validity period. It is permissible, upon the request of the broker, to re-enroll him, provided that the conditions for the license to practice the profession stipulated in these regulations are fulfilled.
To renew the license to practice customs clearance work on goods, the following is required:
1. Submit the criminal status record.
2. Not to miss the conditions for granting the license stipulated in Article (52) of the law.
Article 245
A Customs Broker is obligated to do the following:
a) Keep a special register with a serial number stamped with the customs authority's seal, to register serially the shipments cleared, with proof of the Customs declaration number and the Customs receipt number and the date. It is obliged to submit it to customs authority when requesting its review.
b) Deliver a detailed statement to the client, signed and stamped with the office stamp, stating expenses, clearance fees, and taxes and duties paid.
c) Maintain the register referred to in sub-para. (a) in this article and documents for 5 years.
d) Notify the Customs Authority of any changes that occur to the data or documents submitted to obtain the license, in particular the address of the place of practice of the clearance activity.
The customs departments concerned with the customs brokers affairs at the custom authority are obliged to follow up the customs clearance offices and companies to verify the above mentioned, including the conditions for granting the license stipulated in Article 52 of the law.
In the case of the customs broker violates the provisions of the first paragraph of this article, he shall be referred to the disciplinary committee located in its violating districts, all without prejudice to the criminal responsibility of the customs broker.
Article 246
Ministries, government authorities, public organizations and local administration units and others from public legal persons and public sector companies, public business sector and others from companies, embassies and consulates may conduct customs clearance procedures of their own goods by their employees, based on a written authorization from them provided that:
a) Customs clearance is not among the activities of the entities described above.
b) The employees have passed Customs Clearance Training Course prepared by the customs authority.
c) The delegate should not represent more than one of the entities referred to above. This is evidenced by approval letter from the entity or company, and a certificate issued by the social insurance, with the exception of the embassies and consulates from submitting this certificate.
Article 247
To obtain the delegates card working in the entities referred to in Article 246 of these Regulation, the following documents shall be submitted:
a) Academic qualification provided that, must have at least an intermediate qualification.
b) Authorization approved by the entity or its subsidiary.
c) Evidence that he is registered within the social insurance in relation to the entity he is affiliated to, with the exception of the embassies and the consulates.
d) Certificate of military service performance or exemption from it.
e) Criminal status sheet.
f) Certificate of passing the training course prepared by the Customs Authority.
Article 248
The license granted to a broker shall be revoked by force of law in the following cases:
a) A final court judgement is passed against him in a felony or misdemeanor that violates honor or honesty.
b) If he misses, one of the conditions of the licence required to practice the profession.
c) The death of the customs broker.
d) Abuse of the license by assigning it to others or renting it.
Article 249
Licenses for the customs broker's assistants may be issued for the following categories in accordance with the provisions set forth below:
a) Broker who is affiliated to an office:
The conditions for issuing a public broker's license shall apply to him, except for the two conditions of establishing an office and that of paying the cash insurance. Broker who is affiliated to an office works through the office and his work is limited to the clients of the office he belongs to only.
b) Assistant Broker:
Applications for issuing permits for Assistant broker should be in numbers adequate with their workload; it is issued on the condition that the following documents are submitted:
1. Academic qualification provided that, must have at least an intermediate qualification.
2. Evidence that he is registered within the social insurance in relation to the entity he is affiliated to.
3. Criminal status sheet.
4. Power of attorney from the owner of the customs clearance office.
5. Certificate of military service performance or exemption from it.
6. Authenticated copy of the license of his clearance office.
The work of assistants is limited to the auxiliary work of the Office, and they are not entitled to be presented during the stages of disclosure and valuation.
Article 250
Issuance of customs clearance licenses shall be in accordance with the relevant forms.

According to Sections 13, 37 and 38 of the Customs and Excise Act: Eswatini Legislation allows the
declarant, including natural or legal persons, to make and submit a goods declaration in the
declarant's own name, without mandatory requirement of use of a customs broker.
According to Section 60 of the Customs Act and Excise Act, Brokers are required to be licensed, such
licensing rules are transparent and objective as published in the SRA Website accessible through the
link below.
http://www.sra.org.sz/customs/pageview.php?id=94&name=Customs%20Clearing%20Agents

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/

Ghana requires the use of registered customs house agents (Customs Act 891)

Steps for customs house agents

i. Automated Customs System (ICUMS)
ii. Electronic submission of Customs declarations
iii. Electronic application and issuance of permits
iv. E-payment of Customs duties and fees

Use of Customs brokers or Agents (also known as Clearing and Forwarding Agents or Clearing agents) is not mandatory in Kenya. However, traders are encouraged to use the services of Customs brokers as stipulated under section 145-148 of the East African Community Customs Management Act, 2004, and as guided by the East Africa Customs Management Regulations, Art. 149.

The URL for the East African Community Customs Management Act, 2004 is;
http://kenyalaw.org/kl/fileadmin/pdfdownloads/EALA_Legislation/East_African_Community_Customs_Management_Act_2004.pdf

The URL for the East Africa Customs Management Regulations;
https://www.eac.int/documents/category/regulations

Information on use of Customs Agents in Kenya can also be found at the following link;
https://www.kra.go.ke/en/tax-experts/about-tax-experts/about-tax-experts/customs-tax-agents

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.

Le Maroc ne prescrit pas de recours obligatoire aux courtiers en douane.
Les courtiers sont néanmoins tenus d'obtenir une licence les autorisant à exercer leur fonction, conformément au code marocain des douanes et impôts indirects.
Les conditions d'octroi de licences aux courtiers en douane sont publiées sur le site de la douane marocaine http://www.douane.gov.ma

The Customs legislations provide for the rules and obligations of Customs Brokers Section 117-124 of the Customs Act and Regulation 19 of the Customs Regulation 1989. The above legislations are available on the MRA website at www.mra.mu.

http://www.mra.mu/download/Broker-ObligationsAndDuties.pdf

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.

Referring to the use of Customs Brokers, Namibia Customs & Excise applies transparent and objective rules with regard to the licensing of customs brokers. Also, Namibia Customs & Excise applies mandatory use of customs brokers. The relevant provisions are also stipulated in the Customs & Excise Act 20 of 1998 as amended, Section 73 Chapter VIII.

All the official correspondence must be addressed to Office of the Commissioner, NamRA, at e-mail: Sam.SHIVUTE@namra.org.na or
Erna.Tjombonde@namra.org.na or
Mulemwa.Kawana@namra.org.na

Tel.: +264-61-4330111

Les formalités douanières sont prévues dans le code des douanes (art .105 et 106) www.douanes.gouv.ne.

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

Uganda obliges importers to use customs brokers.

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.

La République Démocratique du Congo informe le comité de facilitation des échanges qu'elle ne prescrit pas le recours obligatoire aux courtiers en douane.
Les mesures régissant le recours aux courtiers en douane sont prévues par les textes suivants :

- Vu l'Ordonnance-loi no. 10/002 du 20 août 2010 portant Code des douanes, telle que modifiée et complétée à ce jour ;
- Vu l'Ordonnance-loi no. 18/002 du 13 mars 2018 portant Code des accises telle que modifiée et complétée à ce jour ;
- Ces textes sont publiés au Journal Officiel de la République Démocratique du Congo respectivement comme suit :

Journal Officiel de la RDC – https://journalofficiel.cd/

- En RDC, l'accomplissement des formalités de dédouanement à l'importation comme à l'exportation n'est pas l'exclusivité des Commissionnaires ou déclarant en douane (courtiers autrement dits).
- Article 6. Sans préjudice des dispositions des articles 7 points 1 et 2, 115, 116 point 1, et 117 du présent code, toute personne intéressée peut accomplir par soi-même les actes et formalités prévus par la législation douanière.
- Article 117:
(1) Seules les personnes morales peuvent être agréées comme commissionnaires en douane. (2) L'agrément est accordé à titre personnel. Il doit être obtenu pour la personne morale et pour toute personne physique habilitée à la représenter. (3) En aucun cas, le refus ou le retrait, temporaire ou définitif, de l'agrément ne peut donner droit à indemnité ou dommages intérêts.

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

Seychelles does not mandate the use of Customs Brokers therefore such has not been legislated.

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

La Tunisie informe le comité de facilitation des échanges qu’elle ne prescrit pas le recours obligatoire aux courtiers en douane.

Les mesures régissant le recours aux courtiers en douane sont prévues par les textes suivants:

- Le code des douanes promulgué par la loi N. 2008-34 du 02 Juin 2008 tel que modifié et complété par la loi N.53-2015 du 25 décembre 2015 portant loi des finances pour l’année 2016.

- L’arrêté du Ministre des Finances du 29 décembre 1955, relatif à l’exercice de la profession de commissionnaires en douane tel que modifié et complété par l’arrêté le Ministre des Finances du 22 mars 2001.

Ces textes sont publiés au Journal Officiel de la République Tunisienne respectivement comme suit:

- JORT N.47 du 10 Juin 2008
- JORT N.104 du 29 décembre 2015
- JORT N.104 du 30 décembre 1955
- JORT N.26 du 30 mars 2001

No mandatory use of Customs Brokers.
The use of customs brokers is stipulated in Section 216A of the Customs and Excise (CAP 23:02)