The indirect receipts were created in January, 1938 by order n°105 of 27/01/1938 under the name of "Indirect taxes", they will obtain their letters of nobility novembre1976 with the consideration n°219 / 8èmeL of 09/11/1976 and the order n°75 / 2578 / SG / CD of 05/11/1976; finally, she(it) will be called(mentioned) " Division of the Indirect Receipts " by the article n°4 of the law n°15 / AN / 98 / 4ème L of 01/04/1998 carrying(wearing) organization and allocation of the Ministry of the Economy, Finances and the Economic planning Loaded with the Privatization.

To realize its missions, the division of the indirect receipts arranges legal mechanisms of intervention suited which translate the originality of its activities.

The variety of its legal mechanisms of intervention suited which translate the originality of its activities.

The variety of its tasks and the requirements private individual appropriate(clean) for some of them led(drove) this administration to be equipped with structure original which go away from classic plans of organization and to define the powers of intervention of his(her) agents.

The SDRI is in charge of making respect the legal and statutory measures applicable to the movements of goods in the entrance (entry) and in the exit (release) of the national territory. As a consequence, the administration in question sees itself invested (surrounded) with three essential missions: fiscal mission, economic mission and mission of protection.

The import, the export or the transit of goods on the national territory establishes (constitutes) the generative fact of the indirect tax system. This last one has for main objective the food of the public boxes. Its collection by the national treasure represents 50 to 60 % of all the fiscal receipts.

By means of the suspensive regimes, notably the regime of the bonded store, under direction(management) of the indirect receipts allows every beneficiary to store goods in the national ground in suspension of the rights and due taxes. The objective of these regimes is to incite every user to establish (constitute) a sufficient (self-important) finance to develop its lucrative activities without appealing to his (her) bank for a massive debts which is often heavy of consequences.

Furthermore, the equal treatment of importers and the implementation of the procedures of fight against the contraband by the service militate in favour of the competition in a free market economy.

By the area(extent) of its powers, the Customs and Excise saw confiding(entrusting) by authorities a role of protection, who(which) sometimes exercises in association with the other administrations. So in association with the national force of police or the police force, sub-direction (management) of the indirect receipts participates in the search (research) and in the repression of the traffickings for stunning or of weapons.

Besides, the customs, known in Republic of Djibouti under the naming under direction(management) of the indirect receipts, is brought, by its means of checking completely of legal introduction of the goods and within the framework of the politics(policy) of consumer protection, to exploit for the other administrations the production of certain documents or visa for the customs clearances of certain sensitive said goods, for example the presentation of a certificate phytosanitaire for products of animal origin, giving evidence that the declared goods are capable of the human consumption.