When goods enter a country or on a territory, the customs services require(demand) the payment of rights for the import or the other taxes and, if necessary, apply measures of commercial policy (perception of rights antidumping, for example). These rules apply even when the goods are only crossing (pass in transit by) this country or territory. Under certain conditions, the rights and the taxes settled can be paid off when the goods leave the country / territory. This procedure can have to be repeated in the country or on the following territory. The goods can so have to be the object of a series of administrative procedures in the passage of the borders before reaching (affecting) their final destination.

The regime of the transit is a customs ease allowing the operators to transport goods through borders or territories without settling taxes as a rule due to the entrance (entry) (or at the exit (release)) of this territory, so having to make that a single customs formality (often by putting the goods in the consumption by settling the rights for the final place of destination, or by exporting them). The regime of transit is thus simpler at the more economic and administrative level to make goods circulate through several customs territories. The regulations in force in the material (subject) governed only the national transit. Moreover the article 25 20 01 of the CGI defined the transit as follows:

The transit consists in the faculty(power) to transport goods from a point to other one of the territory in suspension of taxes, surcharges and other taxes as well as economic or fiscal measures applicable to these goods "

The transit is particularly adapted to a Community, which includes a unique (only) customs territory but a multitude of fiscal territories: the goods can circulate under the regime of the transit of their point of entrance (entry) in the Community up to the point of customs clearance where, when the transit came to an end, they will have to satisfy the customs obligations and the local fiscal obligations or be placed under a new suspense regime.

The statement (declaration) of transit is presented to the office (desk) of departure. To the office (desk) of the port (bearing), this statement (declaration) corresponds to the presentation to the customs of all the commercial documents relative to the goods object of the transit. Customs officer seize then necessary all the information in the said computer system "Mirsal" who publishes(edits) then the unique(only) statement(declaration) of the COMESA in five copies. Whatever is the shape under which the statement(declaration) is presented by the operator has to contain all the required data and respect the specifications of the system, as far as this one codifies and confirms the data automatically. If it discovers an incoherence, it indicates it. The operator is informed about it to be able to bring the necessary corrections before the statement(declaration) is definitively accepted. Once the seized corrections and the accepted statement(declaration), the system attributes(awards) a number of unique(only) recording to the statement(declaration), the reference number of the movement. Then, after possible checks to the office(desk) of very departure and once the accepted guarantees, the goods are placed under the regime of the transit. On five copies published(edited) by the computer system a copy follows the movement of goods up to the office(desk) of destination.

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.

In their arrival, the goods must be presented to the office(desk) of destination at the same time as the document of accompanying. Having proceeded to the adequate controls, the office(desk) of formless destination the office(desk) of departure of the results of these controls indicating the possibly noticed irregularities. This information is compulsory for the checking(discharge) of the operation of transit for the office(desk) of departure and the liberation of guarantees established(constituted) for the movement.

The customs duties and the other taxes applicable to the goods are temporarily suspended when these goods are placed under the regime of the transit. To assure(insure) the payment of the right(straight) and the other taxes resulting from the birth of a debt (customs officer) during an operation of transit, the principal debtor is anxious to supply a guarantee.

The legal bases on which guarantees used in the transit rest (base) are:

Goods(Articles) 25 10 01, 25 10 02, 25 10 03, 25 10 03, 25 10 04 and 25 10 05 of the CGI

A guarantee can be supplied under the shape of a deposit (warehouse) in cash or by a pledge. The guarantee can be isolated and cover a single operation of transit, or global and cover several operations. The isolated guarantee established (constituted) by a pledge can take the shape of titles emitted (uttered) by the pledge for the benefit of the principal debtors. The use of the global guarantee establishes (constitutes) a measure of simplification with regard to the normal rules in transit and is thus subdued in license.

By measure of exception, it does not there take place to supply with guarantee in the following cases:

Bilateral Agreement Djibouto – EthiopianGeographic

The transit such as it is defined by the general code of the taxes limits itself to the internal said procedure of transit. It covers only the route between an office (desk) of departure and an office (desk) of destination situated in the territorial perimeter.

The constitution of a sufficient (self-important) guarantee to assure (insure) the payment of any debt (customs officer) susceptible to be born towards the goods is a compulsory condition for the transportation of goods on behalf of (under the cover of) the regime of transit.

When no information about the guarantee appears on the statement (declaration) of transit or when the act of compulsory caution money is not presented to the office (desk) of departure, the statement (declaration) must not be accepted. When the guarantee shows itself insufficient, the office (desk) of departure does not have to give the withdrawal of the goods as long as a complement is not brought to cover the completeness of the amount of the debt (customs officer) susceptible to be born. The office(desk) of departure also has to refuse the withdrawal of the goods when the presented documents show that the guarantee was not established(constituted) for the benefit of the principal debtor in the concerned operation of transit.

Hour Calculation of the amount of the guarantee

As a general rule, the calculation is made on the basis of the rates relative to the goods in cause. He has to take into account of every taxes and surcharges and royalty, generally applicable to the import of the concerned goods. It is necessary to underline that the general code of the taxes does not foresee method of calculation or minimal level of amount of the guarantee.

The pledge is a third, physical or moral person different from the principal debtor. She must be established in the country and is approved it by proper authorities according to the capacities current in the country. The legal relation between the pledge and the customs authorities is governed by the national rule in the general frame of rules relative to the regime of transit.

The responsibility of the pledge rests (bases) on the acceptance of its commitment by the office (desk) of departure. It comes into effect from the date in which the office (desk) of departure places the goods covered by the guarantee under the regime of the transit.

According to the article 29 53 31 of the CGI " pledges are anxious, in even title as the principal debtors, to pay taxes and surcharges and other taxes as well as pecuniary and other fines let us be owed by the appreciative for which they guaranteed "

The end of the regime results from the combination(overall) of an element actually, the presentation of the goods and from the documents of transit there relative to the office(desk) of destination, and an element of right, a presentation made according to the capacities of the regime of transit. This combination (overall) recovers from the responsibility of the principal debtor.

The moment in which the regime comes to an end allows enclosing at the same moment the operation of transit and the period during which the principal debtor is held the respect for the obligations attached to the regime.

The checking (discharge) of the regime of transit results from the observation that it came to an end in the conditions foreseen by the regulations in force. He recovers from the responsibility of proper authorities. As is current of the procedures the proper authorities is sub-director of the indirect receipts who acts as director of customs

The fact that the regime was checked (discharged) does not foresee the right and the obligation for the proper authorities to pursue the principal debtor and\or, if necessary, the pledge, when it seems later (subject to the terms of notice of the actions in covering or repressive) that the regime had not come to an end and should not thus have been checked (discharged). (Article 29 23 31 of the CGI)

The responsibility of the pledge rests (bases) on the acceptance of its commitment by the office (desk) of departure. It comes into effect from the date in which the office (desk) of departure places the goods covered by the guarantee under the regime of the transit.

According to the article 29 53 31 of the CGI " pledges are anxious, in even title as the principal debtors, to pay taxes and surcharges and other taxes as well as pecuniary and other fines let us be owed by the appreciative for which they guaranteed "

The simplifications in transit, which are quite dependent on the reliability of the economic operators and subjected to license, aim at finding a balance between the necessary customs controls and the facilitation of the trades.

To benefit from the license to use a simplification, the following general conditions must be filled (performed):

- The prosecutor (applicant) must be established in a contract ant party.

- The prosecutor (applicant) has to resort regularly to the regime of the transit.

- The prosecutor (applicant) did not commit malpractices grave or repeated to the customs or fiscal legislation.

Any simplification gives place to license. The demand of license is established in writing. She must be signed and dated. The prosecutor (applicant) has to supply in proper authorities all the necessary elements on examination of his demand. A standard questionnaire can be used. The demand is put down (deposited) with the proper authorities of the country in which the prosecutor (applicant) is established.