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First part
53 rd year

special number

J OURNAL O FFICIAL
of the
Democratic Republic of Congo
Office of the President of the Republic
Kinshasa - January 12, 2012
On the proposal of the Minister of Finance;

SUMMARY

The Council of Ministers heard;
GOVERNMENT
Prime Minister's Office

DECREED:

December 24, 2011 - Decree n ° 011/46 on
implementing measures for Ordinance-Law No. 10/002 of
August 20, 2010 on the customs code, col. 1.

TITLE I st : GENERAL PROVISIONS
Chapter 1 st : Definitions

_____________
Article 1 st
For the application of Ordinance-Law no.
10/002 of August 20, 2010 on the customs code
and of this Decree, the following terms are understood to mean:

GOVERNMENT
Prime Minister's Office

Decree n ° 011/46 of 24 December 2011 on
implementing measures for Ordinance-Law No. 10/002
of August 20, 2010 on the customs code

1.Unaccompanied baggage : baggage
carried on board the same means of
transport than that carrying passengers
or crew members or on board a
other means of transport. They can happen
or leave the country before or after the traveler;

The Prime Minister,
Having regard to the Constitution, as revised by law
n ° 11/002 of January 20, 2011, especially in its
article 92;
Considering the Ordinance-Law n ° 10/002 of August 20, 2010
on the customs code;
Considering Ordinance n ° 08/064 of October 10, 2008
appointing a Prime Minister, Head of
Government;
Having regard to Ordinance No. 08/73 of December 24, 2008
on the organization and functioning of
Government,
modalities
practice
of
collaboration between the President of the Republic and
the Government as well as between the members of the
Government;
Having regard to Ordinance n ° 08/074 of December 24
2008 fixing the powers of the Ministries,
especially in its article 1, litera B, point 9;
Having regard to Ordinance No. 11/063 of September 11
2011
wearing
nomination
Vice-Prime Ministers, Ministers and ViceMinisters;

2.provisional declaration : a declaration
considered as a commitment on the part of
of the declarant to file a declaration
definitive or to provide information
complementary to customs within a
given in order to benefit from the release
immediate goods;
3.incomplete declaration : a declaration
carried out under the same formula as a
declaration complete but in which all
the necessary information has not been
provided;
4. State : all political bodies and
public services organized into an apparatus of
management whose role is to ensure the action of
executive power by means of
public authorities ; it is in particular the
Central Government, Provinces and
Decentralized Territorial Entities and
Specialized Public Administrations;

Considering the need;
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Part one - special issue

5.Counterfeit branded goods:
all goods, including their
packaging, bearing without authorization a
trademark which is
identical to the trademark or
validly registered business for
said goods, or which cannot be
distinguished in its essential aspects of
this trademark and
which, therefore, infringes the rights of the
owner of the mark in question by virtue of
the legislation of the Democratic Republic
from the Congo;

10. intelligence
restrictive
information binding customs on either
tariff, or original.

:

6.pirates goods infringing the
copyright: all copies made without the
consent of the holder of the right or
person duly authorized by him in the
country of production and which are made
directly or indirectly from a
article in cases where the achievement of these
copies would have constituted an infringement of the right
copyright or related right under the
legislation of the Democratic Republic of
Congo;

Anyone interested who chooses
to carry out for his own account the acts and
formalities provided for by customs legislation, do not
cannot be processed less
favorable, nor be subject to more
rigorous than its representative.

a

Article 2:
No one can avail himself of his functions,
his qualities or his status to violate the
provisions of customs legislation.
Chapter 2: Fulfillment of
customs' formalities
Article 3:

Article 4:
1. Any person appointed as a third party has,
as regards the operations to be treated with the
customs, the same rights as the person who
designated it.

7.goods devoid of everything
commercial character: goods which
appear, by their nature and / or their
quantity, reserved for private, personal use
or family of recipients or people
that transport them or those intended to be
offered as gifts;

2. Is " third party " within the meaning of the previous paragraph,
any person who, acting on behalf of
of another, performs acts and formalities
in customs and deals directly with customs
in relation to import, export,
the routing or storage of
merchandise. These include
customs brokers, freight forwarders,
modal and multimodal transport services,
and delivery services.

8.defence war material
national and territorial security :
a) weapons, weapon systems,
imported military ammunition and explosives
on behalf of the national army and
security administrations
public;

Chapter 3: Binding information
Section 1 re : Inquiries

b) equipment and machinery specifically
designed or modified for a commitment to
combat or for the conduct of combat and
which, in principle, are not used for
civil purposes;

Article 5:
Request for tariff information
binding must include the elements
following information:

c) spare parts and components
assembly, even partially machined,
when it is recognizable that one cannot
use them for civilian purposes;

at. the name and address of the holder;
b. the name and address of the applicant in case
where the latter is not the holder;

d) all other equipment and materials
specials for war operations
and security of the territory.

vs. a detailed description of the goods
to identify and determine
its classification in the nomenclature
customs such as information
complete concerning the goods,
in particular: trade name,
nature, composition, quality, price, origin,

9.deferred payment : the return of all or part
the payment of duties and taxes or, in
in some cases, postponing the due date and
payment;

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end use, packaging and, where
if applicable, manufacturing process;

Part one - special issue

added value, to the description of
working or processing, or any
other specific rule) which made it possible to
meet the conditions in question; in
particular, a mention is made of the rule
precisely applied origin, as well as
of the origin envisaged for this
merchandise;

d. the composition of the goods as well as
examination methods, if applicable
used for its determination, in the case
where the ranking depends on it;
e. if applicable, the information
regarding any previous importation of
goods of the same kind carried
by the applicant as well as the position
tariff applied;

f) where applicable, the information
regarding any previous importation of
goods of the same kind carried
by the applicant, as well as the origin
applied;

f. in the form of any annexes, the
samples, photographs, plans,
catalogs or any other documentation
likely to assist Customs in determining the
correct classification of the goods in
the customs nomenclature;

g) possibly in the form of annexes,
samples, photographs, plans,
catalogs or any other documentation
relating to the composition of the goods
and the materials that compose it, and
nature to illustrate the manufacturing process
or transformation undergone by these materials;

g. the proposed tariff classification;
h. where applicable, an indication of the elements to be
consider confidential;

h) where applicable, an indication of the elements to be
consider confidential that these
elements concern the public or
administrations;

i. acceptance that the information provided
are recorded in the bank of
customs data without prejudice to
provisions in force
protection of information provided for
Article 13 of Ordinance-Law No. 10/002
of August 20, 2010 on the customs code;

i) acceptance that the information provided
are recorded in the bank of
customs data accessible to the public,
without prejudice to the provisions of article
13 of Ordinance-Law n ° 10/002 of August 20
2010 on the customs code;

j. the customs clearance office
commodity in issue.

j) the customs clearance office
goods in issue.

Article 6:
The request for binding information in
original material must include the elements
following information:

Article 7:
If, upon receipt of the request, the
Customs considers that this does not contain all the
elements necessary to pronounce in
knowingly, it invites the applicant to
provide the missing elements. Delays
respective 30 and 60 days provided for in article 8 below.
below take effect from the moment the
customs has all the necessary elements
to decide. It notifies the applicant of the
receipt of his request, as well as the date from
from which the said period takes effect.

(a) the name and address of the holder;
b) the name and address of the applicant in case
where the latter is not the holder;
c) a detailed description of the goods
and its tariff classification by indicating
in particular the trade name, the
nature, composition, quality, price,
origin, end use, packaging and,
where applicable, the manufacturing process;
d) if necessary, the composition of the
merchandise as well as methods
examination possibly used for its
determination, and its ex-works price;

Article 8:
1. Binding information must be
notified in writing to the applicant within
as fast as we can.

e) the conditions which make it possible to determine
the origin, the description of the materials used
implementation and their origins, the classifications
tariffs, the corresponding values ​and
a description of the circumstances (rules
relating to the change of position, the

2. If, at the end of a period of 15 days after
receipt of the request for
information, it was not possible to
notify the binding information,
Customs informs the applicant, in

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indicating the reason for the delay as well as the
new deadline in which she estimates
be able to notify the
binding information. This new
deadline may not exceed 30 days in matters
tariff and 60 days in terms of origin.

Part one - special issue

Article 12:
1. When a holder of information
binding which has ceased to be valid for
one of the reasons referred to in Article 14, point 5
of the Ordinance-Law n ° 10/002 of August 20
2010 customs code prevails
the possibility of invoking it for a
certain period in accordance with point 6 of
the aforementioned article 14, it notifies customs, in
providing, if necessary, the parts
supporting documents to verify whether the
conditions for this are met.

3. The
notification
of
intelligence
binding indicates the elements that are to be
consider as having been provided as
confidential and mentions the right of appeal
provided for in article 341 of Ordinance-Law no.
10/002 of 20 August 2010 on the code of
customs.

2. When it refuses to recognize the holder
information binding the right to
rely on it referred to in point 1 of this
Decree, the customs informs it in writing on
holder.

Section 2: The legal scope of
binding information
Article 9:
1. Binding information cannot be
invoked only by the holder, without prejudice
Articles 14 of Ordinance-Law no.
10/002 of 20 August 2010 on the code of
Customs and 1 st of this Decree.

TITLE II: ORGANIZATION AND
CUSTOMS OPERATION
Chapter 1: Organization of offices

2. Customs may require that the holder, at
when he completes the formalities
customs, indicates:

Article 13:
1. When customs offices in
customs territory of the Republic
Democratic Republic of the Congo are located in
same border crossing point with
those of neighboring countries, customs
harmonizes opening hours as well as
the competence of these offices with those
neighboring countries.

at. in terms of tariffs: that it is
possession of tariff information
binding for goods
subject to said formalities;
b. in terms of origin: that it is in
possession
of a
binding in terms of origin for
goods covered by the said
formalities.

intelligence

2. Customs performs whenever
possible at crossing points
common borders, controls
common or unique with the customs of
neighboring countries.

Article 10:
As soon as one of the acts or one of the
measures referred to in Article 14, point 5 of
Ordinance-Law n ° 10/002 of August 20, 2010
bearing the customs code, customs take all
arrangements for information
binding are no longer issued
compliance with that act or measure.

3. When Customs decides to establish a
new customs office or
transform an existing office to a point of
common passage, she collaborates, each
whenever possible, with neighboring customs in
view of establishing a side-by-side customs office
to facilitate checks
common or unique.

Section 3: Provisions concerning the
cessation of validity of
binding information

Chapter 2: Organization,
operation and establishment of
customs brigades

Article 11:
Section 1 re : Recruitment

Customs publishes as soon as possible, the
decision to cancel information
binding which ceases to be valid.

Article 14:
In addition to the recruitment conditions provided for
by Decree n ° 011/08 of 02/02/2011 on

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administrative regulations for the staff of the
General Directorate of Customs and Excise, no one
can be recruited within the customs brigades
if it does not meet the following conditions:
a) have a blank disciplinary file or
at the very least, tainted with sanctions
disciplinary
minor
for
breaches not directly related to
customs clearance operations;

Chapter 4: Powers of the agents of
customs
Section 1 Re : From right to visit
goods, means of
transport and people
of

Article 18:
1. For the purposes of applying Article 38 of
Ordinance-Law n ° 10/002 of August 20, 2010
on the customs code, the agents of the
customs have the right to carry out
visits to goods, means of
transport and people each time
they deem it necessary.

b) have physical and mental skills
meeting the requirements of the missions of
customs brigades;
c) have passed the medical examination and
psychological required by customs;
d) undergo a screening test
the use of illicit products, the result of which
must be negative.
Article 15:
1. Recruited candidates enter the
units of customs brigades as
interns.
They are
constrained
the completion of a probationary period
for a period of 6 months.
2. At the end of the internship, the trainee agent is either
tenured is subject to an extension of
internship for the same duration is returned to
his previous professional staff is affected
in a service other than the brigades of
customs.
Section 2: Promotion in rank
Article 16:
In addition to the conditions for advancement in grade
provided for by Decree n ° 011/08 of 02/02/2011
on the staff administration regulations of
the General Directorate of Customs and Excise,
criteria of Article 14 of this Decree are also
valid for promotion within the brigades of
customs.
Chapter 3: Immunities, protection and
obligations of customs officers
Article 17:
Conditions of detention, wearing and use
weapons other than firearms by
customs officers are appointed by the Minister
having security in his attributions.

Part one - special issue

at

2. For visitation purposes, people
interested parties are required, on request from
customs, to open all places
capable of accommodating the goods at
conditions provided for by the provisions of
Ordinance-Law n ° 10/002 of August 20, 2010
bearing the customs code and hereby
Decree.
Article 19:
1. The bodily inspection of travelers for the purposes of
checks that customs are responsible for
to apply is only carried out as
exceptional.
2. During the body visit, the agents of the
customs that find out about a person
of
narcotics,
of
substances
psychotropic drugs or precious substances
concealed in the organs, subdue the
holder for medical examinations.
3. These examinations cannot be carried out
only with the consent of the person
interested.
4. In case of refusal, customs may request
an authorization from the Ministry Officer
public to conduct examinations
medical.
5. In the event that the guilt clues
are established, a report of findings
is written on the spot and it is done
application of the provisions of article 357
Ordinance-Law n ° 10/002 of August 20, 2010
on the customs code.
Article 20:
Visiting people and luggage or
accompanying packages may consist of:

a) baggage or parcel control and
hand-carried clothing;

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b) a superficial check of the clothes worn

Article 26:

on the body ;

c) a presentation, at the request of the agents
customs, the contents of pockets and
clothing worn on the body;

For the purpose of body visits and searches
of travelers' luggage, customs have recourse to
new technologies.
Article 27:

d) the body visit.

The required expert is entitled to remuneration.

Article 21:
The body visit can only be performed
by decision of the head of the customs office.

Section 2: Identity verification
Article 28:

Article 22:
Superficial control of clothing worn on
the body and the body visit cannot be
made with regard to travelers over the age of
six years, only by a customs officer of the same
sex.
Article 23:

1. The traveler who refuses the bodily visit to
practice under the conditions provided for
Article 20 of this Decree, is required to
submit to the body examination carried out by
a doctor or, in the absence of a doctor,
by another member of the medical service of
either sex.

2. In this case, the customs address of a
expressly a requisition to expert
at a public health institution
approved or, where applicable, at the
nearest health.

3. The body visit can be carried out in
customs facilities, in a room
meeting all the necessary conditions
cleanliness and decorum, fitted out
this end.

4. For in-depth examinations that require
adequate equipment, the visit may have
take place within a medical training.
Article 24:
The traveler who disputes the results of the
body visit can make use of training
of their choice. In this case, the exams
medical procedures are carried out in the presence of a
customs.
Article 25:
Visiting the body of sick people
can only be performed by a doctor or by a
other member of the medical service.

1. For the purposes of applying the provisions of
Article 50 of Ordinance-Law No. 10/002 of
August 20, 2010 on the customs code, the
Customs can ask, if necessary, to
anyone within the radius
customs, to state their identity, by
presentation of any document containing
the necessary information
concerning. It can be a card
identity, passport, license
drive or service card.
2. The person who cannot or does not want
justify his identity, is brought before the
competent authorities.
Section 3: Controlled deliveries.
Article 29:
For the purposes of this Decree, the term
controlled deliveries the methods by which,
customs, in the sight and under the control of the Ministry
Public, allows import, export or
detention in the customs territory of the Republic
Democratic Republic of the Congo, narcotics or
psychotropic substances, illicitly shipped or
suspected of being, in order to identify the
people involved in trafficking in particular,
sponsors and recipients.
Article 30:
Without prejudice to the application of the provisions
in force for the detection of infringements
customs, authorized customs officers
proceed throughout the national territory,
after having informed the prosecutor of the
Competent republic and except its opposition, to the
surveillance of people against whom it
there are one or more plausible reasons for them
suspect that they are the perpetrators of a violation of
customs law or having participated in it as
accomplices or interested in fraud within the meaning of
article 354 of Ordinance-Law n ° 10/002 of 20
August 2010 on the customs code.

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Article 31:
The provisions of article 29 of this
Decree are applicable for the supervision of
the delivery or transport of objects, goods
or products derived from the commission of these
offenses or serving to commit them.
Article 32:
When the need for investigation
justify, the Public Prosecutor may
authorize that this be done, under the conditions
provided for in this Decree, to an operation
infiltration.
Article 33:

1. Infiltration consists, for an agent of
specially authorized customs, acting
under the responsibility of a
coordinating command
the operation, to monitor people
suspected of committing the offenses
referred to in article 51 of Ordinance-Law no.
10/002 of 20 August 2010 on the code of
customs by pretending to
these people, like one of them.

2. The customs officer is authorized for this purpose
to use an assumed identity and to
commit, if necessary, the acts
reprehensible for which the delivery
supervised is organized.

3. Under penalty of incurring liability
criminal, the undercover customs officer must not
not incite the commission of offenses
referred to in article 51 of Ordinance-Law no.
10/002 of 20 August 2010 on the code of
customs.
Article 34:

1. Customs is required to make regular
report to the Public Prosecutor of
the undercover operation.

2. This report includes the elements
strictly necessary for the finding
offenses which do not
danger the safety of the undercover agent and
people required.
Article 35:
1. Authorization from the Ministry Officer
Public mentions the identity of the
customs under whose responsibility
performs the operation. She also mentions
offenses that justify the use of
this procedure.

Part one - special issue

2. This authorization fixes the duration of
the infiltration operation which cannot exceed
four months. The operation can be
renewed under the same conditions
form and duration. Ministry Officer
Public who authorized the operation can at any
moment to order its interruption before
the expiration of the fixed period.
3. The authorization is placed in the file of the
procedure after completion of the operation
infiltration.
Article 36:
1. The real identity of customs officers
having carried out the infiltration under an identity
loan must not appear at any stage
of the procedure.
2. Without prejudice to disciplinary consequences, the
revelation of the identity of these agents is
punished in accordance with the provisions of
penal code on the disclosure of secrecy
professional.
Article 37:
1. In the event of a decision to interrupt
the operation or at the end of the period set by the
decision authorizing the operation and
the absence of extension, the undercover agent
can continue its infiltration activities,
without being criminally responsible, in order
to allow him to stop his surveillance
under conditions ensuring its safety
without this duration being able to exceed four
month.
2. The Public Prosecutor who issued
the authorization provided for in article 35 of this
Decree is informed as soon as possible.
3. If, at the end of the four-month period, the official
infiltrator cannot cease his surveillance in
conditions ensuring its safety,
the Public Prosecutor authorizes the
extension for a period of four months
at most.
Article 38:
1. The customs officer under the responsibility
from which the infiltration operation takes place
can, alone, be heard as
witness on the operation.
2. However, if it emerges from the mentioned report
in Article 34 of this Decree that the
person charged or prosecuted before the
judgmental jurisdiction is directly put
involved by findings made
by an agent who has personally carried out

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undercover operations, this person
may ask to be confronted with this
agent under the conditions provided for by the
provisions of the Code of Criminal Procedure.
3. The questions put to the undercover agent at
the occasion of this confrontation should not
not have the object or the effect of revealing,
directly or indirectly, its real
identity.
Article 39:
When the surveillance provided for in Article 51 of
Ordinance-Law n ° 10/002 of August 20, 2010
relating to the customs code must be continued in
a foreign state, it is authorized by the
Public minister. The execution reports
of the observation or related reports as well as
the authorization to continue its execution on the
territory of a foreign state are on file
of the procedure.
Article 40:
Without prejudice to the provisions of the
cooperation agreements, customs officers
foreigners can sue in the territory of the
Democratic Republic of Congo, under the
Directorate of Customs Officers of the Republic
Democratic Republic of the Congo, operations
infiltration, in accordance with the provisions of
this section.
Article 41:
Without prejudice to the provisions of the
cooperation agreements, customs officers
foreigners may also, in accordance with
provisions of this decree, participate under the
Directorate of customs officers of the Republic
Democratic Congo in operations
infiltration conducted in the customs territory of the
Democratic Republic of Congo.
TITLE III: BASIC ELEMENTS OF
DUTIES AND TAXES AND OTHER MEASURES
Chapter 1 st : The rates of duties and taxes
import and export, origin and
the value of the goods
Article 42:
1. The tariff of import duties and taxes
may include, in addition to the rights of
customs :
a) countervailing duties or
(b) anti-dumping duties.

Part one - special issue

2. Countervailing duties and duties
anti-dumping referred to in point 1 above
can be considered whenever it is
established that the importation of certain
goods cause or threaten to cause
adverse effects on interests
economic development of the country, in particular a
damage to an industry
national, in order to repair or prevent the
damage and facilitate adjustment caused by
importation of said goods.
Article 43:
1. For the application of the provisions of
Article 42 of this Decree, the Ministers
having respectively the finances and the
foreign trade in their remit
submit to the Government a draft
law establishing countervailing duties or
anti-dumping duties.
2. The countervailing duty rate must be
set at a level equal to all or one
part of the grant amount.
3. The rate of anti-dumping duties is set in
taking into account the dumping margin.
4. Countervailing or anti-dumping duties
are collected in addition to the fees
customs import without
discrimination on imports of the said
goods, whatever their
provenance or origin, with the exception of
imports from countries which
will have waived the grants.
Article 44:
1. In addition to the measures referred to in Article 42 of
this Decree, it may also be
considered safeguard measures
when
import
of
some
goods is made to quantities and
under the conditions such as they cause
or threaten to cause, in relation to the
national production, a serious danger to
domestic industry of
products
similar
or
directly
competitors.
2. The safeguard measures referred to in point
1 above can be constituted by
quantitative import restrictions
of the goods concerned.
3. When the goods concerned are
from several sources, the restrictions
can be distributed among the different
country of origin proportionally
to the exports of each of them to

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destination of the Democratic Republic
of the Congo.
4. Safeguard measures may run
during the period necessary to prevent
or repair the serious damage and facilitate
the fit.

Part one - special issue

Article 50:
The customs office grants the benefit of
transitional clause for goods whose
initial ticket was issued to
the Democratic Republic of Congo from
departure, even if during transport, a break
charge has intervened.

Article 45:
When, on exporting the goods, it
proof of their Congolese origin is required, the
Customs issues the document certifying this origin.
The Director General of Customs determines,
by decision, the form of the document certifying
the origin as well as the modalities of its delivery.
Article 46:
The provisions of Ordinance-Law No. 10/002
of 20 August 2010 on the customs code
relating to the value of the goods to
import are applied and interpreted
in accordance with the provisions and notes
interpretations of the Organization Agreement
World Trade on Customs Valuation.
Chapter 2: Prohibitions and restrictions
Article 47:
Pursuant to point 1 of article 83 of
Ordinance-Law n ° 10/002 of August 20, 2010
on the customs code, the customs may, in a
social purpose, with the authorization of the Attorney General
to the relevant Court of Appeal and under its
control, make available to the needy,
all or part of the counterfeit goods of which
destruction or shutdown has been
orderly.
Chapter 3: The transitional clause
Article 48:
In addition to the tariff matter, the provisions of
the article
86
of
Ordinance-Law
n ° 10/002 of August 20, 2010 relating to the
customs relating to the transitional clause,
apply to all actions taken by the
customs.

Article 51:
The benefit of the transitional clause cannot be
granted only when the declaration of
goods relating to goods
concerned has been subscribed within a period not
not exceeding 90 days from the date of the act
instituting the less favorable customs measure.
TITLE IV: CUSTOMS CONDUCT OF
MERCHANDISE
Chapter 1 st : From import
Article 52:
1. The customs office authorizes the
unloading
of
merchandise
immediately after the arrival of the means of
transport.
2. The authorization referred to in point 1 above
can be given to the carrier before
the arrival of the means of transport.
3. At the request of the interested party and
for reasons deemed valid by the
customs office, the latter may authorize
that the unloading is carried out in
outside the locations provided for this
effect.
4. The unloading operations carried out
under these conditions can give rise to
the collection of the fee provided for in
Article 92 point 3 of the Ordinance-Law
n ° 10/002 of August 20, 2010 relating to the
customs.
Chapter 2: Temporary storage of
goods in stores and
import customs clearance
Article 53:

Article 49:
Customs grants the benefit of the clause
transitory to any interested person who
make the request in writing and by means of
production of evidence to the chief
from the customs office.

1. The owner of the goods, the
carrier, freight forwarder, commission agent
customs or any other person having the
right to dispose of goods can
withdraw from temporary storage, provided that it
either meets the conditions and formalities
applicable in each case.

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2. Customs requires any interested person
referred to in point 1 above to provide proof
of his right to dispose of the goods.

Part one - special issue

TITLE VI: OPERATIONS OF
CLEARANCE
Chapter 1 st : From the goods declaration

TITLE V: CUSTOMS DEPOSIT
Article 57:
Chapter 1 st : From the constitution of
goods in storage
Article 54:
1. During the period of two months from the day
of the constitution on deposit, the person
interested party has the right to assign to the
goods a specific customs procedure
provided that the conditions and
formalities provided for this scheme.
2. After the deadline provided for in point 1 above, the
merchandise can be auctioned
public through customs to
risks and perils of the interested party.
Article 55:
1. Anyone having the right to dispose of
goods can abandon them for as much
that they have not yet obtained the
release for home use or
that they have not yet been placed under a
other customs procedure and that no infringement
has been raised. It notifies its decision to
customs office in writing.
2. In the case referred to in point 1 above, the
interested person is exempt from
payment of duties and taxes, or obtains the
refund when these have been paid.
Article 56:
1. Goods that have been subject to
voluntary abandonment in accordance with article 55
of this Decree are automatically constituted as
customs deposit. They can either be
sold immediately by customs in
the conditions provided for by the Ordinance-Law
n ° 10/002 of August 20, 2010 relating to the
customs, or be ceded free of charge, by the
customs care, to an organization in charge of
of a mission of general interest.
2. When the goods referred to in point 1 above
above are sold, it is not carried out
recovery of duties and taxes on the product
sales. Any remainder of the proceeds from
the sale, after payment of the debts concerned
in article 290 of Ordinance-Law n ° 10/002 of
August 20, 2010 on the customs code, is
paid in full to the public treasury.

At the request of the person having the right to
dispose of the goods and for reasons
deemed valid by the customs office, the latter
may extend the deadline for filing the
declaration of goods.
Chapter 2: Checking the goods
Article 58:

1. As part of the simplification of
customs procedures and controls,
customs apply the concept of operator
economic approved.

2. The Minister having finance in his
attributions determines, by means of a decree, the
modalities of application of point 1 above.
Article 59:
When planning the audits of
goods, priority is given to
verification of live animals, goods
perishable goods and other goods whose
urgency is recognized by the office of
customs.
Article 60:
When customs decides to proceed with the
checking the goods, she takes the
useful arrangements for associating other services
public authorized by legal provisions and
regulations to work at borders and having
in their attributions the control of goods,
for a coordinated response and if
possible simultaneous.
Chapter 3: The liquidation and payment of
rights
Article 61:
1. When the customs office has assurance
that all customs clearance formalities
will be completed later by the declarant,
it grants the release, provided that the
declarant produce a commercial document
or administrative containing the main
data relating to the consignment in question.
2. The Director General of Customs determines,
by decision, the terms of application of the
point 1 above.

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Article 62:
1. When the customs office finds that
errors made in establishing the
declaration of goods or when
liquidation of duties and taxes will cause
or have caused the perception or
recovery of an amount of duties and taxes
lower than that which is legally due, it
correct errors and collect
of the unpaid amount.
2. However, the customs office does not proceed
not to the collection or collection of
amount referred to in the above point when the
amount involved is less than the amount
minimum set in accordance with Article 316 point
5 of Ordinance-Law n ° 10/002 of August 20
2010 on the customs code.
Article 63:
1. Under the conditions set by the Director
General of customs and without prejudice to
provisions of Articles 61 and 68 of
Ordinance-Law n ° 10/001 of August 20, 2010
establishing the value tax
added, the payment of duties and taxes may
be deferred.
2. The period allowed for the deferred payment of
duties and taxes cannot be less than 14 days
nor more than 90 days.

Chapter 2: Suspensive regimes and
economic customs procedures
Section 1 re : From the customs warehouse
Article 65:
1. Goods which, by virtue of their
export, benefit from reimbursement of
import duties and taxes, may be
admitted to customs warehouses for
benefit
at once
refund, provided they are
intended to be exported later.

Article 64:
1. Customs authorizes, under certain conditions
fixed by the Director General of Customs,
that the goods are declared under
another form than the declaration of
standard model goods, however
that it contains all the required data
relating to goods intended to be
released for consumption.
2. Customs specifies the categories of
goods that can be declared under
the shape referred to in point 1 above, taking
in particular taking into account the urgency,
large volume, low level of risk,
or benefit from the suspension of rights and
unconditional taxes.
3. The replacement form for the declaration
of standard goods can be a
commercial document such as an invoice,
transport document or declaration of
loading.

of

2. The customs office may require that a
guarantee is provided for goods
intended to be placed in a warehouse of
private customs before being exported or for
certain goods sensitive to
which customs deem necessary
exercise control measures
additional.
Article 66:
Goods that have been placed under the
temporary admission regime may be
admitted to customs warehouses, in suspension or
in discharge of this regime, with a view to their
subsequent export or any other destination
admitted.
Article 67:

TITLE VII: CUSTOMS REGIMES
Chapter 1 st : From home use

Part one - special issue

When intended for export,
goods which are subject to duties or
internal taxes or who have borne them may
be admitted to a customs warehouse in order to obtain
the exemption or reimbursement of these rights and
internal taxes, provided that these goods
are intended to be exported later.
Section 2: Transit
Article 68:
1. Goods covered by documents
relevant support allowing their
secure identification are not subject to
sealing formalities during transport.
2. However, the customs office may affix the
sealing when:
a) taking into account risk management, the
customs office of departure requires it in
due in particular to high taxes or
specific control measures or
prohibitive or restrictive measures
related to licenses or permits;

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Official Journal of the Democratic Republic of Congo

b) the customs transit operation is found
facilitated as a whole; or
c) an international agreement provides for it.
3. The accompanying documents are
considered to allow identification
safe when they contain the indications
following:
a) packaging (brands, numbers, type and
number);
b) usual commercial description of
merchandise ;

Part one - special issue

Article 72:
Pursuant to article 176 of the Ordinance
Law n ° 10/002 of August 20, 2010 on the code of
customs, the fact that the prescribed route was not
follow-up or that the deadline has not been respected
does not necessarily result in recovery
any duties and taxes that may be payable, from
when all other conditions have been
fulfilled to the satisfaction of Customs.
Section 3: Transhipment

this

Article 73:

c) gross mass (gross weight).

The origin of the goods to be transhipped, their
country of origin before transhipment and
their country of destination after transhipment
are not sufficient grounds for the
competent customs office refuses the operation of
transhipment.

4. Goods in transit without seal
customs can be transferred by any means
transport to another with authorization
from the customs office.
Article 69:
1. Customs seals and marks
identification affixed abroad
remain valid for the purposes of the transaction
customs transit, unless:

Article 74:
Pursuant to article 184 of the Ordinance
Law n ° 10/002 of August 20, 2010 on the code of
customs, the fact that the deadline was not
complied with, should not result in recovery
automatic duties and taxes if applicable
payable, provided that all the other conditions
have been completed by the person interested in the
customs satisfaction.

(a) they are considered insufficient;
b) they do not provide the required security; or
c) Customs checks the
merchandise.
2. Foreign customs seals
accepted in the customs territory of
Democratic Republic of Congo
benefit from the same legal protection
than national seals.

Section 4: Cabotage transport
Article 75:
1. When a vessel which has been authorized to
transport goods under the
cabotage regime must make a stopover in one
or several points located outside the
customs territory of the Republic
Democratic of the Congo, these goods
cannot be placed under seal:

Article 70:
1. Customs seals used for the
transit must meet the conditions
minimum set by decision of the Director
General of Customs.
2. The seal verification results
customs and examination of goods
are recorded on the transit document
by the competent customs office.

a) at the request of the person
interested; or
b) when customs consider this operation
necessary to ensure that these
goods cannot be collected
or other goods do not
can be introduced without the fact
not immediately noticed.

Article 71:
1. Goods in transit may be
transported in a transport unit
also containing other goods
under the conditions set by decision of
Director General of Customs.

2. In this case, the risk is assessed, as
in other cases, taking into account
factors such as a history of
the operator / captain vis-à-vis the Treasury
public, whether or not the trip is a link
regular, the nature of the goods, the

2. In this case, the customs office ensures
to be able to identify the goods which
are in customs transit.

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foreign customs territory where the vessel
will stay.

Part one - special issue

Section 5: Temporary admission
Article 80:

Article 76:

Temporary admission may be authorized
even for goods already placed under a
other customs procedure, in particular clearance
a transit procedure, customs warehouse, or
for goods leaving areas
frank.

At the request of the interested party and
in the event that the vessel only carries
that goods in free circulation placed
under the cabotage regime, customs can
authorize the said goods to be
loaded and unloaded anywhere and anytime
moment.

Article 81:
1. Customs authorize temporary admission
goods regardless of country
of origin, provenance or destination.

Article 77:
1. At the request of the interested party, the
customs may allow
goods placed under the
cabotage are loaded or unloaded
at a point other than that which is
normally approved for this purpose, even
when the ship is carrying at the same time
imported goods that do not have
been declared or goods placed
under another customs procedure.

2. Granting of admission authorization
temporary goods referred to in point
1 above is not subject to the
reciprocity.
Article 82:
1. Goods temporarily admitted
can undergo the necessary operations
to ensure their conservation during their
stay in the customs territory, following
conditions set by the Director
General of Customs.

2. In this case, customs ensure that it is
presence during planned operations.
3. Any charges to be collected are limited to
at the approximate cost of the services rendered.

2. They are always considered as
re-exported as is or in the
same state as when importing, same:

Article 78:
When a ship is transporting goods
imported that have not been declared
of goods or goods placed
under another customs procedure at the same time
that goods under the cabotage regime,
customs authorize loading and
unloading of goods under the procedure
cabotage as soon as possible after the arrival of the
ship at place of loading or unloading
under conditions set by the Chief Executive Officer
of Customs.

at. if there is normal depreciation as a result of
the use made of it during their stay
on temporary admission; or if

b. depreciation is a loss of value
resulting from economic factors
(goods less in demand), from
aging (evolution of technique,
change in appearance), or use
of the goods in the direction provided by
temporary admission.
Article 83:

Article 79:

1. Customs may authorize admission
temporary
without
declaration
goods written for goods
whose re-export is not in doubt,
in accordance with the conditions set by the
Director General of Customs.

1. Customs requires the captain or any
other interested person a document
unique in one or more copies that it
aims to authorize the routing of
goods under the cabotage regime.
2. This document provides information
relating to the vessel, to the list of
goods to be transported under the regime
cabotage and on behalf of the port (s)
located in the customs territory where these
goods must be unloaded.

of

2. In this case, the
electronic goods declaration
or an international document.
Article 84:
1. For the application of the admission regime
temporary, customs require the presentation

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goods at a customs office
particular only when this
presentation is likely to facilitate
temporary admission.

Part one - special issue

can establish whether duties and taxes are
payable at the time of re-importation.
Article 88:

2. For reasons considered valid by the
customs, goods in admission
temporary can be re-exported by a
customs office different from that
import.

Goods re-imported as is
can be declared in another office of
customs than that which was used for export.

3. Goods temporarily admitted
can be re-exported in one or more
shipments.

1. Goods exported with reservation
return can benefit from the
suspension of duties and taxes
export possibly applicable.

Article 89:

Article 85:

2. The customs office requires the declarant to
provide security for recovery
amounts that would be payable if the
goods were not re-imported
before the expiry of the time limit.

Customs accepts the clearance request
by release for consumption if the prohibitions or
restrictions in effect upon admission
temporary are repealed during the period of
validity of the temporary admission document.

Article 90:
Article 86:

1. At the request of the interested party, the
customs office allows export
with reserve of return is converted into a
final export, provided that the
conditions and formalities applicable in this
cases are satisfied, especially the
payment of any duties and taxes.

1. In all cases of temporary admission
goods in partial suspension
or total import duties and taxes,
related collections other than tax
are not due.
2. However, in the event of a
consumption of said goods,
import duties and taxes as well as others
taxes are collected.

2. Goods exported with reservations
back but who are definitely
exported, benefit, where applicable, from a
refund or remission of fees
and taxes.

3. The customs value to be taken into account
is that of the recording date of the
declaration of goods for the
the consumption.

Article 91:
1. When the same goods are intended
to be frequently exported with reservations
back and re-imported as is, the office
customs authorities may, at the request of the declarant,
authorize that the export declaration
with reserve of return which is deposited during
from the first export, remains valid
to cover re-imports and
subsequent exports of the goods
for a period of twelve months.

Section 6: Reimportation as is
Article 87:
1. Customs grants authorization to
re-importation as is when the
circumstances justify it, even if the
goods are imported by a
nobody other than the one who had them
exported.

2. The customs office ensures that the
interested person has excellent
antecedents. It records re-imports
and subsequent exports to the
declaration of goods, affixing
a stamp or by adding an annotation
appropriate.

2. In this case, the data subject must
be duly authorized for this purpose and must
be able to provide the necessary evidence to
identification of the goods.
3. The data subject must be able to prove
at customs the amount of the refund,
remission, suspension of duties and
taxes or any subsidy granted to
time of exportation so that customs

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Section 7: Inward processing

Part one - special issue

who have been admitted for further training
active.

Article 92:
1. Authorization
of
diet
inward processing cannot be refused
for the sole reason that the goods to
to implement have an origin, a
origin or a specific destination.

Article 96:

of

1. When a request to benefit from the
inward processing regime is made
after importation of the goods and
satisfied
to the
criteria
the authorization is granted with effect
retroactive.

2. However, due to circumstances
specific and under the conditions set
by decision of the Managing Director of
Customs, the customs office can exercise
controls at application levels
different.

authorization,

2. The conditions for granting the authorization of
retroactively benefit from the
improvement
active
for
goods that have already been released
consumption are set by decision of the
Director General of Customs.

Article 93:
The right to import goods for
inward processing is not just reserved for
owner of the imported goods.

of

3. Customs ensures that the request is based
on valid grounds and that the books of
the operator allow him to have
information necessary for audit purposes and
of verification.

Article 94:
When, in the course of carrying out a
contract concluded with a person established in
abroad, the goods to be used are supplied
by this person, inward processing
cannot be refused on the grounds that
identical goods by their species, their
quality and their technical characteristics are
available in the import customs territory
when processing operations are
useful to the national economy.

Article 97:
The Director General of Customs fixes, by
decision, identification requirements
goods for inward processing. AT
for this purpose, due account shall be taken in particular of
the nature of the goods, from the operation to
perform and the importance of the interests at stake.
Article 98:
Customs authorizes the continuation of the
inward processing in the event of transfer of
imported goods and products
compensators to a third party, provided that the latter
assume the obligations of the holder of
authorization.

Article 95:
Pursuant to article 216 of the Ordinance
Law n ° 10/002 of August 20, 2010 on the code of
customs, the possibility of determining the presence
of imported goods in products
compensators cannot be imposed as
indispensable condition for the granting of
inward processing when:

Article 99:

1. Customs may authorize transactions

1.the identity of the goods can be
established:

development are carried out in
subcontracting by someone other than
the one who benefits from the improvement
active.

a) on the basis of the information provided
on the manufacturing process and
materials used in the composition of
compensating products; or

2. The transfer of goods admitted for
inward processing is not necessary,
provided that the holder of the
inward processing remains, throughout
duration of operations, responsible
in front of customs for compliance with the conditions
fixed in the authorization.

b) during operations of
improvement, by monitoring
customs.
2.The discharge of the regime is accepted by
the export of products obtained as a result
the treatment of goods which are
identical, by their species, their quality and
their technical characteristics to those

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Article 100:

Part one - special issue

goods or upon entry of these
here in a free zone, on condition
whether they are intended for export
later.

1. Customs may allow products
compensators are exported by a
customs office different from the one that
used to import goods
placed under the improvement regime
active, at the choice of the declarant, or require
last that it indicates in the request
authorization the customs office
suitable for clearance.

4. At the request of the person concerned, the
drawback may be paid periodically
for goods exported during
of a fixed period.
Section 9: Outward processing

2. When the declarant regularly exports

Article 104:

compensating products by different
customs offices, customs can
centralize the accounts of the interested party
in a specific office.

1. Authorization
of
diet
outward processing cannot be
refused for the sole reason that
goods to be processed, worked or
repair are intended for a specific country.

Section 8: Special provisions relating to
in the inward processing regime
refund

of

2. However, due to circumstances
specific and under the conditions set
by decision of the Managing Director of
Customs, Customs can adjust the scale
controls to be carried out at the time of
return of goods for upgrading
consumption.

Article 101:
In application of the improvement regime
asset reimbursement, reimbursement of rights and
taxes are not granted in cases where the rights
and import taxes have been or will be
reimbursed under other provisions.

Article 105:
The right to temporarily export
goods for outward processing is not
not reserved for the sole owner of
merchandise.

Article 102:
1. Customs cannot suspend payment
drawback for the sole reason that
time of importation of the goods
for home use,
the importer did not report that he had
the intention to claim drawback from
export.

Article 106:
1. The Director General of Customs fixes the
requirements for identifying
goods for outward processing.
To this end, due account is taken of the
nature of the goods, from the operation to
perform and the importance of interests in
Game.

2. Likewise, the export of goods
is not obligatory when such
declaration was made at the time of
import.

2. Customs make sure that it is possible
establish that the compensating products have
been made from goods
temporarily exported, using
in particular, as the case may be:

Article 103:

1. The reimbursement request must
include all the information
necessary to calculate the drawback and the case
appropriate, proof that the conditions
necessary to benefit from this plan
have been duly completed, including
possible minimums required.

a) the mention or description of the marks
particulars or numbers
manufacture;
b) affixing of seals, seals,
punches
or
individual;

2. Drawback is paid as soon as possible
after the elements of the request have
been verified, if necessary by the use of
electronic fund transfers.

other

brands

c) samples, illustrations or
technical descriptions;

3. Drawback can also be paid when

d) analyzes;

the placing in customs warehouse of
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e) supporting documents relating to
the proposed operation (such as
contracts, correspondence, invoices)
showing unambiguously that the products
compensators must be manufactured at
from exported goods
temporarily.

Part one - special issue

the occasion of the temporary export of
goods for outward processing.
Article 109:

1. Customs grants duty exemption
and import taxes even if the products
compensators have been placed under another
customs procedure before being declared for
release for consumption.

Article 107:

1. Customs may allow products

2. However, when a time limit is set for

compensators are imported by a
customs office different from the one that
used for the temporary export of
goods placed under the
outward processing, at the choice of
declaring, or requiring the latter to
indicates in the authorization request the
appropriate customs office for
clearance.

importation of compensating products,
customs may require compliance with this deadline
even when the goods are
placed under a customs procedure other than
release for consumption.
Article 110:

1. Customs grants duty exemption
and import taxes even if the products
compensators have been sold
before their release for consumption.

2. Customs ensures the identity of
compensating products.

3. The basic characteristics of the

2. This exemption from duties and taxes does not

procedure for release for consumption of
compensating products are the same
than those provided in the case of
any release for consumption operation.

not apply to internal taxes which
may become payable due to the
transfer of goods.
Section 10: The transformation of
goods intended for
the consumption

4. When a customs territory is established
by several countries as part of a
customs or economic union, traffic
triangular must be allowed. It allows,
subject to certain procedural rules
allowing an exchange of information between
the customs authorities of the countries
concerned, the release for consumption of
products
compensators
from
outward processing in an office
customs located in a country other than that
or
export
temporary
goods has been carried out.

Article 111:

of

of

For the application of the provisions of article
242 point a) of Ordinance-Law n ° 10/002 of 20
August 2010 on the customs code, the right to
transform the goods intended for the
consumption is not only reserved for
sole owner of the imported goods.
Article 112:

5. Within the meaning of the provisions of point 4 below

1. People who frequently perform

above, triangular traffic is understood to mean the
customs formalities for placement and
re-export of goods which
take place in customs offices
different or re-importation of products
compensators by another office than
the one used for the export of products
basic.

transformation operations of
goods intended for the
consumption can benefit, based on
the request made to customs, a
general authorization covering these
operations.

2. In this case, the general authorization is
subject to the condition that the
goods placed under the
processing of goods intended
for home use do not exceed
not a certain quantity and that the
processing operations are
carried out within a certain period of time.

Article 108:
Exemption from import duties and taxes
provided for in respect of compensating products is
not applicable to duties and taxes for which
a refund or discount has been granted to

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Chapter 3: Definitive export

Part one - special issue

and customs clearance of goods
that they carry.

Article 113:
Chapter 2: Means of transport for use
commercial

1. Proof of the arrival of the goods at
abroad is not required by the office of
competent customs except in the cases
following:

Article 116:
For the purposes of this Decree, the following are understood to mean:

a) export of arms and ammunition,
exported narcotics intended for
manufacture of drugs,
hazardous chemicals or
precursors and other commodities
subject to regulations or
specific export controls;

a) entry declaration or exit declaration,
as the case may be: any declaration to be made or
present to customs by the person
responsible for a means of transport to
commercial use, entry or exit
of this means of transport, and which contains the
necessary information relating to
means of transport for commercial use, to
its journey, its load, its provisions
on board, its crew and passengers;

b) export of goods which
call for proof of this nature
in accordance with certain provisions
national laws in force; or

b) customs formalities applicable to
means of transport for commercial use:
all the operations to be carried out by the
interested person and by customs to
entry, exit from the customs territory and
during the stay in the said territory of
means of transport for commercial use.

c) export of goods which
benefit from reimbursement or
exemption from internal duties and taxes,
when proof of export is not
otherwise available and when it exists
a reason to fear abuse
of this facility.
2. For the application of point 1 above, the
competent export customs office
accepts the declaration certified by the
customs of the country of destination provided by
the consignee who received the goods.

Article 117:
Means of transport for commercial use
are subject to the same customs formalities as
regardless of the country of registration, of origin,
of destination or residence of the owner.

TITLE VIII: FREE ZONES AND
SPECIAL ECONOMIC ZONES

Article 118:
At the request of the person concerned, the
Customs may, for reasons considered valid,
extend the time limit initially set for the
re-export of the means of transport used
commercial.

Article 114:
Admission of goods to a zone
free or in a special economic zone
is not subject to the constitution of a guarantee.

Article 119:

TITLE IX: SPECIAL PROCEDURES

Special equipment used for loading,
unloading, handling and protection
goods, even if they can be used separately from the
means of transport for commercial use, is allowed
temporarily in the customs territory in
suspension of import duties and taxes
when imported with a means of transport to
commercial use and that it is intended to be
re-exported with it.

Chapter 1 st : Passengers
Article 115:
For control purposes, customs:
a) does not require a separate list of
travelers or luggage that
accompany for customs purposes, which
regardless of the mode of transport used;

Article 120:

b) in collaboration with other services and
companies,
uses
concerning
travelers, advance information
internationally standardized
when available, with a view to
facilitate customs control of travelers

the

Spare parts and equipment
intended to be used for repair or
maintenance to replace parts or
equipment incorporated or used in a means

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of transport for commercial use already imported
temporarily in the customs territory of
Democratic Republic of Congo are admitted
temporarily suspended from duties and taxes
on import.

Part one - special issue

Article 124:
For reasons of facilitation, customs
provides for the use of declaration forms
output identical to those prescribed for the
entry declaration, provided that it is clearly
indicated that they are used for the output.

Article 121:
1. When in application of the provisions of
Article 273 of Ordinance-Law No. 10/002
of 20 August 2010 on the customs code
the entry declaration of the means of
transport for commercial use is required,
it must indicate at least
route information,
cargo, crew and travelers.

Article 125:
The means of transport for commercial use
may be allowed to leave the customs territory of
the Democratic Republic of Congo by a
customs office different from the office of entry.
TITLE X: CUSTOMS DEBT

2. The Director General of Customs
determines, by decision, the number
copies of the entry declaration to
present.

Chapter 1 st : From repayment or
forgiveness of debt

3. For the application of points 1 and 2 below
above, the documents to be presented or
file with the customs office when
the entrance to the means of transport used
commercial in the customs territory of
Democratic Republic of the Congo
are not subject to prior formalities
of
legalization,
of
control
authentication by a representative
outside.

1. Customs notifies the person in writing
interested, within five days, the decision
debt repayment or forgiveness.

Article 126:

or

2. When it is established that the taking into account
excess results from an error made
by customs during the liquidation of
duties and taxes, refund is
carried out as a priority.
TITLE XI: COLLECTIONS FOR ACCOUNT
SOME THIRDS

Article 122:
Article 127:

When the means of transport in use
sales representative makes several stops in the region
customs officer of the Democratic Republic of Congo
without an intermediate stopover in a foreign country,
the applicable customs formalities must be
simplified, taking into account the control measures
customs carried out previously.

1. The collections referred to in article 351 of
Ordinance-Law n ° 10/002 of August 20, 2010
bearing customs code are carried out
on an ad valorem or specific basis.
2. When collection rates are
expressed in ad valorem, the basis of calculation
import is the customs value of
goods as determined by the
provisions of Articles 60 to 71 of
Ordinance-Law n ° 10/002 of August 20, 2010
on the customs code and article 46
of this Decree.

Article 123:
Customs formalities applicable when
the means of transport for commercial use leaves the
customs territory are limited to measures aimed at
to make sure that :
a) the exit declaration, when it is
required, is duly filed at the
competent customs;

Article 128:
1. The collection of duties, taxes, taxes,
royalties and other payments due to
the occasion
of
clearance
import, export goods
and in transit are liquidated on the declaration
of goods and paid by the declarant
from approved commercial banks,
it is up to the latter to pay them back,
without delay, in the Treasury accounts

b) where applicable, customs seals
are affixed;
c) the prescribed customs routes are
actually borrowed for the purposes of
control; and
d) the exit of the means of transport used
trade is carried out without undue delay.

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public and each administration or
public body concerned by
import, export and
transit.

Part one - special issue

and relates it, in the required forms, on a
report of infringement
customs;
b) advisor: anyone who does not
part of the customs staff who
provides information on fraud in
customs matters;

2. The goods declaration must
contain, in addition to the fees collected for the
account of the public treasury, the headings
relating to the collections made for the
account of administrations and organizations
referred to in point 1 above.

c) stakeholder: any internal person or
external to customs who, not being an advisor,
nor verbalizer, assists in
the action for recovery of a debt
contentious.

3. The parameters for calculating perceptions
referred to in point 1 above are
previously integrated into the system
customs data processing.

d) litigation bonus: compensation awarded
to anyone who:
- has reported, discovered or observed a
violation of customs legislation; or

Article 129:
1. The payment facilities granted by
administrations and public bodies
referred to in Article 128 of this Decree are
reported to customs at the time of
the completion of the formalities of
clearance.

- made it possible to recover the duties and taxes
evaded as well as fines on
litigation files.
Article 132:
1. A litigation bonus is awarded to
customs officers who discover, report or
find a violation of the law
customs giving rise to the payment of a
fine in addition to the duties and taxes evaded as well
than to any outside person who discovers it
and reports it.

2. These administrations and organizations are
responsible for collection, if applicable,
amounts resulting from the
payment referred to in point 1 above.
Article 130:
1. For the purpose of completing formalities
customs, the declarant constitutes a bundle
single standardized, valid for all
services and organizations involved in
borders.

2. This premium is deducted from the proceeds of
the fine in accordance with the provisions of
Article 400 of Ordinance-Law No. 10/002 of
August 20, 2010 on the customs code.

2. For the purposes of point 1 above, the term
single standardized package, the file made up
in the form determined by customs and
containing all the documents,
required authorizations and information
by customs and other organizations
intervening at borders under the
legal and / or regulatory provisions in
force on the occasion of importation or
export of goods.

Article 133:
The closure of a litigation file by the
simple recovery of duties and taxes without
fine entitles the holder to the payment of a premium,
the amount is calculated in the same way as
for a case closed with a one-time fine
rights. This premium is allocated from the funds of
the litigation fund.
Article 134:

TITLE XII: CUSTOMS LITIGATION

1. The amount of duties and taxes evaded is collected
entirely for the benefit of the Public Treasury.

Chapter 1 st : From product distribution
fines

2. The portion of the proceeds of the fine intended for the
Public treasury is collected in the same
payment terms as duties and taxes.

Article 131:

3. The balance of the proceeds of the fine is paid
For the purposes of this Decree, the following are understood to mean:
with the competent customs agent.
a) ticket agent: the customs officer,
legally vested with the quality of Officer of
Judicial Police, who note an offense
to customs legislation and who consigns it
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Article 135:
1. Are not allowed to share the premium as
ticketers than customs officers who have
discovered the offense and whose names appear
on the offense report. The distribution of
produced fines for this category is
made in equal parts without taking grades into account
nor functions. The head of the department who
found the offense cannot rely on the
status of verbalizer only if he has also
discovered the infringement, otherwise it is considered
as a speaker.
2. In any case, the remuneration of the speakers
may be greater than that of verbalizers.

Part one - special issue

incomprehensible to third parties without the use
codes and signals essential for
reading information;
d) signature creation device: set
unique personal encryption elements or
together
equipment
specifically for the creation of the signature
electronic;

configured

e) signature verification device:
set of public encryption elements or
set of equipment allowing
verification of electronic signature;
f) electronic data: element of information
produced by electronic means;

Article 136:
As motivation and to fight against
corruption, the agents assigned to the
documentary control can benefit, from
finding of an infringement, payment of 10%
the amount of the premium to be allocated to them, the balance being
payable after closure of the file.

g) personal data: any
information relating to a natural person
directly identified or identifiable or
indirectly, by reference to a number
identification or one or more elements,
specific to their physical and physiological identity,
genetic, psychic, cultural, social or
economic ;
h) electronic exchanges: exchanges which
are carried out using means
electronic;

Article 137:
1. In the event of a litigation file reported by a
advisor, the total amount of the premium cannot be
be granted only after thorough investigation
by customs and closing the file.

i) supplier or service provider of
electronic certification: natural person
or legal entity that issues, issues, manages the certificates
and provides other services associated with
electronic signature ;

2. The payment of this premium is confirmed by a
advisor certificate issued by customs which
is only valid for the file
litigation for which he provided
information.

j) interface with the exterior: hardware mechanism
or software allowing systems
Customs IT systems to communicate and
to exchange information with the different
external computer systems;

TITLE XIII: USE OF
NEW TECHNOLOGIES

k) data message: information created,
sent, received or preserved by means
electronic or optical or means
Section 1 st : Definitions
analogues,
especially,
exclusively, data exchange
Article 138:
computerized
(EDI),
the
For the purposes of this Decree, the following are understood to mean:
electronic;
Chapter 1 st : General

a) electronic certificate: electronic document
secured by the electronic signature of the
person who issued it and who certifies afterwards
note the veracity of the content. ; he confirms the
link between a signer and data
relating to the creation of the signature;

l) electronic payment method: means which
allows its holder to carry out transactions
direct remote payment through
telecommunications networks (such as
internet), including credit card or
debit card ;

b) trade
electronic
that are carried out using
electronic means;

m) new technologies: all
techniques used in the treatment and
transmission of information, mainly
IT, internet and
telecommunications. Also cover the
different imaging techniques, including

:

operations

c) encryption: use of codes or signals not
that allow the conversion of
information to be transmitted in signals
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Official Journal of the Democratic Republic of Congo

those related to goods scanners,
luggage or passengers. They are also
called information and communication technologies
communication
(TIC)
or
new
information and communication technologies
communication (NTIC);
n) body scanner: equipment designed to be
used in ports, airports and train stations in order to
inspect passengers and detect
concealed objects. It helps to avoid
palpation. The technology can be in particular
millimeter wave or x-ray;

Part one - special issue

2. Customs adopts international standards
the most recent to increase its
efficiency, taking into account costs and
technical constraints that this imposes on
operators.
3. The choice of international norms and standards
to be implemented must be done in collaboration
with the services and organizations involved in
customs clearance as well as the business community,
in particular in terms of electronic exchanges
of data.
Section 3: Of the security charter
computer science

o) signatory: a person who holds
data relating to signature creation
and who acts either for his own account or
for that of the person it represents;

Article 140:
In accordance with the provisions of this
decree relating to the implementation of new
technologies, Customs is drawing up a
computer security, intended to define,
especially :

p) electronic signature: data in the form
electronic message contained in a
data or joined or logically associated
said message, which can be used to
identify the signatory;

a) security specifications
relating to the IT systems of the
customs ;

q) Customs IT systems:
all IT resources and
telecommunications to process,
automatically store and circulate
customs information.

b) the conditions and procedures for access,
use and identification;
c) the responsibilities of the parties;

Section 2: The scope of
new technologies

d) the modalities of electronic signature;
e) penal sanctions.

Article 139:
1. Pursuant to article 16 of the Ordinance
Law n ° 10/002 of August 20, 2010 on the code of
customs, customs have recourse to new
technologies to replace or
complement
of
manual methods
classic to ensure in particular:

Article 141:
Customs freely determines the terms
practices and conditions of access to the various
functions of its computer systems.
Article 142:

a) data collection;

Any user duly authorized to access the
Customs IT systems must at
prior to signing the charter referred to in Article 140 of
this Decree.

b) handling of customs procedures;
c) carrying out checks;
d) management and control of goods
and travelers;

Chapter 2: Implementation of systems
computer science

e) administrative management;
f) exchange of information;

Section 1 st : From system security
IT and data

g) dissemination of information;
h) accounting for duties and taxes.

Article 143:
1. The information contained and circulating in the
Customs IT systems must
be protected.
2. Customs maintains a high degree of security
of its IT systems in order to ensure

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that its hardware and software resources
are only used for the intended purpose.
3. The IT security measures implemented
work by customs must allow
to achieve in particular:

Article 145:

a) integrity: the guarantee that the data is
well those that we believe to be and that they have
not been the object of manipulation between the
the moment of their transmission and that of their
reception or that they have not undergone
unauthorized modifications during their
conservation;
b) confidentiality: the assurance that only
authorized persons have access to
exchanged resources;
c) availability: maintaining good
operation
of information;

of

d) non-repudiation: the guarantee that
transaction cannot be denied;
e) authentication: the assurance that only
authorized persons have access to
resources, so as to identify the sender.
4. Customs is responsible for information that
circulate within its IT systems
and how it is used. She takes
measures to prevent its systems
IT systems are not subject to manipulation,
internal or external, likely to constitute
infringement of national laws and
international.
Section 2: From data protection to
personal character
Article 144:

Part one - special issue

Section 3: Signature and certification
electronic

1. Customs is required to implement the
data security measures and
most recognized electronic exchanges in
international level.
2. In order to achieve the objectives set out in
point 1 above relating to the safety of
electronic transactions and data,
Customs uses the most reliable
electronic signature.
Article 146:

system

1. The reliability of the electronic signature process
is presumed until proven otherwise, therefore
than:
a) the signature is secure;
b) it is established using a
secure creation; and
c) the electronic certificate, if applicable, is
qualified.
2. To be presumed secure, the
creation of electronic signature must
especially :
a) ensure that the electronic signature is linked
to the signatory;
b) allow the creation of the electronic signature
by means that the signatory can
keep under its exclusive control;
c) ensure that the electronic signature binds
data to which it relates to such
so that any subsequent modification of
these are detectable.

no

1. For the purpose of operating its systems
IT, customs may have to
keep personal data
of various kinds on the users of said
Informatic Systems. In this case
customs is required to inform said users,
internal and external, the use made of it
and the processing carried out on this data.

Article 147:
Customs can also use the process
of qualified electronic certificate. In that case,
this must include in particular:
(a) a statement indicating that it is issued as
qualified electronic certificate;

2. Customs ensures compliance with the provisions
legal and regulatory freedoms
personal data protection and
personal character.
3. In the event of storage of information of a nature
personnel, the users concerned benefit
a right of access to their data
personal and, where applicable,
rectification.

b) the identity of the service provider
electronic certification as well as the state in
which one it is established;
c) the name of the signatory or a pseudonym, that
ci must then be identified as such;
d) where applicable, an indication of the quality of the
signatory according to the use for which the
electronic certificate is intended;

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e) signature verification data
electronic corresponding to the data of its
creation;

Part one - special issue

good in terms of information storage
than their transmission.
2. Third parties are prohibited:

f) indication of the start and end of the period
validity of the electronic certificate;

a) use the data provided for purposes
other than the mission for which they
are entrusted;

g) the identity code of the electronic certificate;
h) the secure electronic signature of the
certification service provider
electronic which issues the certificate
electronic;

b) disclose the data to third parties,
3. At the end of the contract, the third party is
required, at the option of customs, to return or
destroy the data referred to in point 2 below
above.

i) where applicable, the conditions of use of the
electronic certificate, including the amount
maximum of transactions for which this
certificate can be used.

Chapter 3: Passenger control and
baggage by electronic means
Section 1 st : Control passengers

Article 148:
1. For the purposes of applying Articles 146 and 147
of this Decree, customs are required to
set up the technical resources
necessary for the implementation of the
electronic signature.
2. In the event of recourse to an external service provider for
the implementation of the system referred to in point 1 below
above, customs calls on service providers
internationally renowned certification
approved.
3. Customs takes care to communicate its
choice to all partners.
Section 4: Access to data

Article 152:
Customs establishes, when possible,
controls by means of news
technologies, such as body scanners,
replacement of the manual search procedure.
Article 153:
If the equipment referred to in
Article 152 of this Decree, no
personal information, such as the name of the
passenger, boarding pass number (at
boarding) or the information that
contains the passport, is not associated with the image
digitized.

Article 149:

Article 154:

Customs is legally responsible for
all the operations that will be carried out
directly or indirectly by itself or by
its service providers on the data contained in
its systems and particularly on data
of a personal nature.

1. For the purposes of the checks referred to in Article 152 of
this Decree, customs must take the
useful provisions to ensure the protection of
passenger privacy and in particular that:
a) only a trained and certified customs officer
examine the images;

Article 150:
In the case of the intervention of a third party
person or in case of transmission of
information within the framework of authorized relationships,
customs ensure that the subcontractor or third party
person presents sufficient guarantees in
security of processing and
data confidentiality.
Article 151:
1. When third parties are called upon to manage all or
part of the computer systems of the
customs, additional measures
security are implemented, in particular by
the use of data encryption, too

b) the screening officer cannot see the
passenger before, during or after
scanning process. ;
c) the

pictures
deleted after viewing;

be

at once

d) these images are never printed,
saved or transmitted to another
location;
e) the screening officer who guides the passenger does not
never see the images produced by the
to scan.
2. The images are examined with a view to detecting
threats or other hidden products
which may constitute evidence of fraud. They

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cannot be kept for future use.
futures.

Part one - special issue

(a) within three months, measures relating to:
i. the development, implementation and
dissemination of the safety charter
computer science ;

Section 2: Control of baggage and
merchandise

ii. the development of the action plan for
implementation of electronic signature and
electronic certification;

Article 155:
For the application of the provisions of
Ordinance-Law No. 10/002 on the Code of
customs, customs resort to the means
electronic available, including all types
non-intrusive inspection equipment, for
baggage and cargo control.

iii. the development of an action plan for
implementation of payment methods
electronic.
b) within twelve months, the measures relating to
at :
i. the implementation of the signature
electronics, including infrastructure
technical and adequate organization;

Article 156:
1. The results of the checks carried out
means of the equipment referred to in Article 155 of
this Decree, can be registered on
computer media or transmitted from point to point
another for customs control purposes.
2. They can be used like any other means
of proof for control purposes
customs officers as soon as the conditions of their
processing and / or their storage allow
ensure their integrity and that the elements of
their authentication can be recognized
reliable.

ii. implementation of payments
electronic.
Article 160:
Are repealed, all the provisions
prior to this Decree.
Article 161:
The Minister of Finance is responsible for
the application of this Decree which comes into force
on the date of signature.

TITLE XIV: TRANSITIONAL PROVISIONS
AND FINALS

Done in Kinshasa, December 24, 2011
Adolphe MUZITO

Article 157:
For the application of Articles 28 and 29 paragraphs
1, 2 and 3 of Ordinance-Law n ° 10/002 of August 20
2010 on the customs code, customs is required
to present, within 18 months from
of the publication of this Decree, a plan
multi-year office deployment,
regularly updated based on statistics
the most significant justifying the implementation of said
offices.

MATATA PONYO Mapon
Minister of Finances

____________

Article 158:
The Director General of Customs is required to
forward to provincial and local authorities
concerned in article 29 of Ordinance-Law no.
10/002 of August 20, 2010 on the customs code,
the annual deployment plan at least six months
before its implementation, accompanied by a
possible request for locations and houses.
Article 159:
1. For the purposes of applying the provisions of
Ordinance-Law n ° 10/002 of August 20, 2010
bearing the customs code, customs are required
to implement:
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First Republic
part
Official Journal of the Democratic
of Congo

January 12, 2012

Part one - special issue

53 rd year

special number

J OURNAL

O FFICIEL

of the
Democratic Republic of Congo
Office of the President of the Republic

Subscription conditions,
purchase number and insertions
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