Every operation of customs clearance, in the entry as in the exit of the customs territory, has to be the object of a declaration in detail and a presentation of the goods in the control of the customs.

Any importer legally established or not on the territory of the Republic of Djibouti is free to assign to its imports, if the goods are not prohibited, the customs system which he intends to use.

In every customs system are attached terms of service. So the customs clearance of the goods is bound(connected) to the use of each of the customs systems current.

A customs system is the treatment applicable to the goods liable for the control of the customs.

The term "goods" also cover the means of transportation. There are different customs systems which are defined by the general code of the taxes.

We hear(understand) by " stake in the consumption " the customs system which allows the goods imported to be left to definitive title in the customs territory. This regime implies the acquittal of the rights and the taxes for the import possibly due and the fulfillment of all the necessary custom formalities.

The statement(declaration) for the stake in the consumption can intervene either from the import of the goods, or following another customs system as the bonded store, the duty-free entry for reexport, the temporary export or the exit(release) of the free zone.

It is necessary to hear(understand) by " direct export " the customs system applicable to the goods which leave the customs territory and which are intended to live definitively except that - this.

This regime concerns the goods produced locally or imported and declared previously under the regime of stake to the consumption.

He(It) addresses the persons exercising the activity towards the general code of the taxes of avitailleur of vessels or aircrafts.

In spite of the existence of this regime it is little used because there is one almost monopoly in this sector by a company of the place using the procedure of the supply in continuation of fictitious store.

The regime of transit is the one under which are placed the goods transported under customs control from a customs office to the other one, for example, by the customs office of the port(bearing) towards the border customs office of Loyada.

The goods in question circulate, later scellement of the set(group) the goods and the means of transport, on the customs territory in suspension of any indirect fiscal impositions(taxations) in the import, subject to a commitment guaranteed at the level of the rights and tax which would be due and possible fines in case of non compliance with the procedure of transit.

It often happens that, for commercial reasons or of transport, goods are imported in the customs territory of a country to be transferred by the means of transport used in the import on another means of transport aboard aboard which they leave then the aforementioned territory for the destination which is assigned to them.

This transfer is made in the field of competence of a customs office which establishes(constitutes) at the same moment the office(desk) of entrance(entry) and that of exit(release). The statement(declaration) N 4 is to be used at the same moment for the regimes of transit and transshipment.

It is the customs system which allows to receive, in suspension of the rights and the taxes, certain goods in a defined purpose and fates to be re-exported, for the definite period (delay). According to the article 25 41 01 of the general code of the taxes, can be the object of a duty-free entry for reexport the goods which are intended:

- To receive a transformation, an ouvraison or a complement to workforce.

- To be repaired

- To be used as is

Goods(Articles) 25 41 02 and following ones of the same code fix the conditions to be filled(performed) to benefit from advantages of this regime.

Generally this regime is granted(tuned) for companies realizing big works for the state. In this frame, the duty-free entry for reexport is said special and will concern according to the article 25 42 01 paragraph 2 of the C.G.T: machines, devices and machines, including the vehicles of transport, with the exception of passenger cars used for the execution of the works. The profit of this regime is subordinated to the respects of goods(articles) 25 42 02 and following ones.

Contrary to the duty-free entry for reexport, this regime allows the local companies to repair their material or devices weakening abroad and to be afterward able to be reimported and pay the rights and the taxes on the invoice of repair in case of absence of contract of guarantee.

For the beneficiaries of this regime, the imported goods can stay during 2 years in suspension of the rights and the taxes. Crossed(spent) this period(delay), the Customs and Excise proceeds to the estimation of tax of the goods still stored in the store unless the owner made a demand of continuation of period(delay) of stay before the expiration of the deadline prescribed by the law.

This regime is mainly used by the oil companies(societies) and the concessionaires of cars. He can be granted to the importers only for a banking pledge guaranteeing the rights and the taxes in case of non compliance with the signed commitments.

Several texts regulate this procedure of which the law 53 / PR / 04 of May, 2004 carrying(wearing) creation of a code of the free zones. The prescription n°80 - 097 / PR / FI of July 30th, 1980 attribute(award) to the port(bearing) of Djibouti the quality of free zone. This zone is managed by the port(bearing) he - even.

The customs proceeds only to the coverage of the goods entering in view of the statement(declaration) N 9. The exits(releases) of goods clear of responsibility themselves as those from foreign countries because by definition a free zone is legally considered as a territory outside the country. The period(delay) of stay of goods is unlimited. The harbour free zone is used by importers as stocking of goods and not of transformation. An industrial free zone was created at the beginning of the year on 2002. He(it) juxtaposes Dry Port, but his(its) impact remains almost nobody because a single company(society) of weak size (production of gas) settled down to this day.