ORIGIN OR REASONS FOR A CUSTOMS LITIGATION

Customs controls

Definitions

       Location

        Clearance phase

Competent customs office(s)

      Decisions

Immediate control

This control is done on the imported goods and also includes the verification of relevant documentation (import declaration, commercial invoice, etc.).

At the port of discharge

Before and during the removal of goods

Front line customs service:

-Manifest Verification Unit

-Scanner (SGS)

-ECOR customs declaration

Official customs violation report, possibly accompanied by the cargo seizure report in the event of a disputed declaration.

Deferred customs controls

This consists in checking the accuracy of previous customs declarations by means of in-depth documentary checks on the goods.

        Competent customs office such as port 1, 2, 3, etc.

After removal of the goods

Customs Sector

Brigade

Official report on the absence of a violation drawn up and signed by both parties or an official customs violation report signed by all parties and given to the party subject to the customs control.

Posteriori customs control

This involves analysing the customs operations of a given entity over a given period of time

Company's head-office

After removal of goods. At most 3 months after the signing of the report initiating investigations. Period could be extended.

Chief of Customs Sector

Control report and evaluation of monitoring measures

Administrative methods for the resolution of customs litigations

    TYPES OF APPEAL

                             ADMISSIBILITY CONDITIONS

Competent Customs service / office

The customs transaction

(This is a quick settlement method by mutual agreement between the parties)

Official statement of offence

Written request for settlement

Prior payment of evaded customs duties and taxes

Payment of a guarantee deposit set by the Transaction Commission

Transaction Commission / Customs Sector

Appeals against customs violations

                                 (FIRST RESORT)

This appeal is only admissible based on the following conditions:

The statement of offence must have been signed with explicit reservations on the various findings of the competent service and filed within 30 business days;

1. The request for appeal must, under penalty of foreclosure, be addressed directly to the Director General of Customs within thirty (30) business days from the notification of the contested official report and the possible fine;
2. The request for appeal must clearly state the various findings contained in the official report and provide arguments or evidence to the contrary for each point;
3. The request for appeal must be accompanied by a bid bond, the amount of which must correspond either to the full value of the contested customs duties and taxes, or to 20% of the duties or of the stipulated fine when no duties and taxes have been evaded.

d- A copy of the appeal and of the litigation report shall be submitted at the same time to the customs enforcement service.

e- The Director General of Customs has a period of thirty (30) days to give a decision upon receipt of the appeal. Failure to respond within this time frame shall be construed as a rejection.

Director General of Customs

Appeals against customs violations

                                (SECOND RESORT) 

a- In the event of tacit or express rejection by the Director General of Customs, the controlled entity may, under penalty of foreclosure, lodge a new appeal within thirty (30) days with the arbitration commission for customs litigations.

MINFI Arbitration Commission

Appeals against customs violations

                                          (THIRD RESORT) 

a-When a taxpayer contests a decision rendered by the arbitration commission for customs litigations, he/she shall refer the matter to the Council of Ministers of the Economic Community of Central African States (UEAC) within thirty (30) business days from the decision's notification date. This referral shall not suspend the application of the said decision.

b- Without prejudice to the provisions of the Customs Code, the judicial authorities are competent to rule only if all the above-mentioned administrative means of appeal have been unsuccessful.

c- When lodging non-judicial appeals, the controlled entity may be assisted by an approved customs expert of their choice.

 Council of Ministers of the Economic Community of Central African States (UEAC)

Cancellation of a customs declaration

At the request of the importer or his licensed customs broker, the customs services may, on the basis of a report, authorise the annulment of a validated customs declaration where its amendment is not possible, particularly:

1. when the request relates to the change of a customs procedure or when two customs declarations are mistakenly issued for the same goods;
2. When the Customs service is convinced that the goods can no longer be placed under the Customs procedure initially chosen due to special circumstances;
3. When Customs are convinced that the goods will immediately be placed under another Customs procedure;
4. When the request for cancellation does not coincide with an ongoing control, an announced inspection visit or the collection of samples of the goods. In such a case, the request for cancellation shall not be accepted before the end of the current control or verification or before the physical inspection or collection of samples.

Unless otherwise specified, the request for the cancellation of the customs declaration may not be made more than fifteen (15) days after the validation of the initial declaration.

Cancellation of a customs declaration may not be authorised after the goods have been released or removed.

      Customs Brigade

       Customs control post

        Customs office

Legal Methods

TYPES OF APPEAL

  ADMISSIBILITY CONDITIONS

             COMPETENT AUTHORITIES

Appeal for the annulment of a decision made by non-judicial bodies

After exhaustion of all non-judicial means of appeal

Administrative court: Litigation relating to legal acts (administrative decisions) -Disputes concerning the administration's liability for service fault - An erroneous interpretation of an administrative act - Actions by officials against administrative decisions.

Judicial court (In criminal matters): The courts of first instance in Cameroon have jurisdiction over contraventions and all customs matters brought before them by way of exception. The High Court has jurisdiction over all customs offences and issues arising from an exceptional customs measure as well as related customs offences resulting or connected to a common law or customs offence.

Judicial courts (In non-criminal matters): The courts of first instance are competent to hear disputes regarding the payment and refund of customs duties.