[PDF] CODE DES DOUANES DU BURKINA FASO

View - Download CODE DES DOUANES DU BURKINA FASO

Previous PDF

Next PDF

$9(57,66(0(17 FHSHQGDQW DSSOLTXpHVSDUOHVVHUYLFHVGRXDQLHUV,OFRQYLHQWGRQFGHV·\UHSRUWHU

3DU DLOOHXUVVHXOHVOHVDQQH[HVUHODWLYHVDXWUDFpGXUD\RQGHVGRXDQHVDX[URXWHVOpJDOHVj

RX DEDQGRQpHVVRQWUHSULVHVLFLLQILQH

3DU PHVXUH GH VLPSOLILFDWLRQ OHV DXWUHV WH[WHV UpJOHPHQWDLUHV RQW pWp UHSULV VRXV O·RQJOHW

© ,PSRUWDWHXU([SRUWDWHXUª

&2'('(6'28$1(6 '8 %85.,1$)$62 /2,1ƒ$'3GXGpFHPEUH

3257$175(9,6,21'8&2'('(6'28$1(6

-2 -

7,75(35(0,(5

35,1&,3(6*(1(5$8;'85(*,0(

'(6'28$1(6 -3 - &+$3,75(35(0,(5 $UWLFOH G $UWLFOH

REMHWHVWGHSURWpJHUOHFRPPHUFHO

LQGXVWULHHWO

DJULFXOWXUHGX

%XUNLQD)DVRHWGRQWOHWDX[HVWXQLTXH $UWLFOH

3DUGURLWVILVFDX[HWWD[HVG

REMHWHVWG

DVVXUHUGHVUHFHWWHVDX

EXGJHWGHO

(WDWGX%XUNLQD)DVR &+$3,75(,, *(1(5$/,7(6 $UWLFOH $UWLFOH

WHUULWRLUHGRXDQLHU

$UWLFOH $UWLFOH

PRUDOHV

(WDWRXSRXUVRQFRPSWHQH VRQWO

REMHWG

DXFXQHLPPXQLWpRXGpURJDWLRQ

&+$3,75(,,, 7$5,)

6HFWLRQ

7DULIGHVGURLWVGHGRXDQHV

$UWLFOH

LPSRUWDWLRQLQVFULWVDXWDULI

GHVGURLWVGHGRXDQH

$UWLFOH O

LPSRUWDWLRQLOQ

H[LVWHTX

XQVHXOWDULI

-4 -

6HFWLRQ

7DULIGHVGURLWVILVFDX[HWWD[HVG

HIIHWVpTXLYDOHQWV

$UWLFOH

LPSRUWDWLRQ

LQVFULWVDX[WDULIVILVFDX[

ƒ/HVWDULIVGHVGURLWVILVFDX[HWWD[HVG

HIIHWVpTXLYDOHQWVVRQWIL[pVSDUODORL

6HFWLRQ

5pJLPHVSDUWLFXOLHUVjFHUWDLQVpFKDQJHV

$UWLFOH 1. &+$3,75(,9

32892,56'8*289(51(0(17

6HFWLRQ

'URLWVHW7D[HV

3DUDJUDSKH'URLWVGHGRXDQHV

$UWLFOH

ƒ/H3UpVLGHQWGX)DVR&KHIGHO

LPSRUWDWLRQ

$VVHPEOpHGHV'pSXWpVGX3HXSOHDVVRUWLV G

XQHGHPDQGHGHGLVFXVVLRQG

RXYHUWXUHGHODVHVVLRQSURFKDLQH

VLHOOHQHO

HVWSDV(OOHVGHPHXUHQWH[pFXWRLUHVWDQWTXHO

$VVHPEOpHQHV

HVWSDVSURQRQFpH

7UpVRU

3DUDJUDSKH'URLWVILVFDX[HWWD[HVG

HIIHWVpTXLYDOHQWV

$UWLFOH

ƒ/H3UpVLGHQWGX)DVR&KHIGHO

HIIHWVpTXLYDOHQWVG

LPSRUWDWLRQ

ƒ&HV2UGRQQDQFHVGRLYHQWrWUHVRXPLVHVjO

O

DUWLFOHFLGHVVXV

ƒ /HV DXJPHQWDWLRQV pYHQWXHOOHV GH GURLWV HW WD[HV SHUoXV GDQV FHV FRQGLWLRQV UHVWHQW HQ WRXWH K\SRWKqVH

DFTXLVHVDX7UpVRU

6HFWLRQ

$SSOLFDWLRQGHODUpJOHPHQWDWLRQGRXDQLqUH

5qJOHPHQWVJpQpUDX[GHV'RXDQHV

$UWLFOH /H3UpVLGHQWGX)DVR&KHIGHO jODUpJOHPHQWDWLRQGRXDQLqUHFRQFHUWpHDYHFOHVDXWUHV(WDWVIRUPDQWDYHFOH%XUNLQD)DVRXQH]RQHG

LQWpJUDWLRQ

pFRQRPLTXH jODFRQFHVVLRQG

XQWDULISUpIpUHQWLHO

DX[ GLVSRVLWLRQV LQWpUHVVDQW OH UpJLPH GRXDQLHU RX OHV WDULIV FRQWHQXV GDQV OHV DUUDQJHPHQWV &RQYHQWLRQV

LOVDLHQWpWpUpGLJpV

1 Voir annexe V. Arrêté n° 9 de Janvier 1963. -5 -

VRXPLVHVjO

DUWLFOHFLGHVVXV

/HVUqJOHPHQWVJpQpUDX[UHODWLIVjO

ILVFDX[HWWD[HVG

6HFWLRQ

3RXYRLUGLYHUV

3DUDJUDSKH5HVWULFWLRQVG

HQWUpHGHVRUWLHHWFRQGLWLRQQHPHQW

$UWLFOH V

3DUDJUDSKH2FWURLGHODFODXVHWUDQVLWRLUH

$UWLFOH /RUVTX

OHVPDUFKDQGLVHVTXHO

SURPXOJDWLRQ GH FHW DFWH VRQW DGPLVHV DX UpJLPH DQWpULHXU SOXV IDYRUDEOH ORUVTX

HOOHV VRQW GpFODUpHV SRXU OD

DFWH

VXVYLVpjGHVWLQDWLRQGLUHFWHHWH[FOXVLYHG

XQHORFDOLWpGXWHUULWRLUHGRXDQLHU

&+$3,75(9 &21',7,216' $33/,&$7,21'(67$5,)6

6HFWLRQ*pQpUDOLWpV

$UWLFOH ƒ 'HV SURGXLWV LPSRUWpV VRQW VRXPLV DX[ WDULIV GDQV O pWDW R LOV VH WURXYH DX PRPHQW R FHX[FL OHXUV

GHYLHQQHQWDSSOLFDEOHV

ƒ 7RXWHIRLV OH VHUYLFH GHV 'RXDQHV SHXW DXWRULVHU OD VpSDUDWLRQ GHV PDUFKDQGLVHV TXL GDQV XQ PrPH

LQWpULHXU

VXLYDQWOHFDVVRLWWD[pHVGDQVOHXUQRXYHOpWDW

6HFWLRQ

(VSqFHVGHVPDUFKDQGLVHV $UWLFOH 'LUHFWHXU*pQpUDOGHV'RXDQHV

QRUPDX[GHSXEOLFDWLRQ

3DUDJUDSKH5pFODPDWLRQFRQWUHOHVGpFLVLRQVG

DVVLPLODWLRQHWFODVVHPHQW

$UWLFOH

GHFRQFLOLDWLRQHWG

-6 - $UWLFOH

RUJDQLVDWLRQ OD FRPSRVLWLRQ OHV FRQGLWLRQV GH IRQFWLRQQHPHQW GX FRPLWp HW OHV LQGHPQLWpV j DWWULEXHU DX[

(FRQRPLH

6HFWLRQ

2ULJLQHGHVPDUFKDQGLVHV

$UWLFOH

ƒ$O

RULJLQHGHVPDUFKDQGLVHV

ƒ/HSD\VG

RULJLQHG

ƒ/HVUqJOHVjVXLYUHSRXUGpWHUPLQHUO

O (FRQRPLH

LOHVWUpJXOLqUHPHQW

MXVWLILpGHFHWWHRULJLQHHWGHO

0LQLVWUHFKDUJpGHO

RULJLQHGRLYHQWrWUHSURGXLWHV

WUDQVSRUWHQGURLWXUH

6HFWLRQ

9DOHXUGHV0DUFKDQGLVHV

3DUDJUDSKH$O

LPSRUWDWLRQ

$UWLFOH

ƒ$O

HVWjGLUHOHSUL[UpSXWpSRXYRLUrWUH

XQHYHQWHHIIHFWXpHGDQVOHVFRQGLWLRQVGH

XQHYHQWHDXUDpWpHIIHFWXpHGDQVFHV

DFKHWHXUDXOLHXG

LQWURGXFWLRQGDQVOHWHUULWRLUHGRXDQLHU

LQWURGXFWLRQGDQVOHWHUULWRLUH

GRXDQLHU

GDQVFHWHUULWRLUH

HVWXQHYHQWHGDQVODTXHOOH

DFKHWHXU

E/HSUL[FRQYHQXQ

XQHSDUWOHYHQGHXURXXQHSHUVRQQH

SK\VLTXHRXPRUDOHDVVRFLpHHQYHQGHXUHWG

DXWUHSDUWO

DIIDLUHVjO

DFKHWHXU

XWLOLVDWLRQGHODPDUFKDQGLVHQHUHYLHQGUD

GLUHFWHPHQW RX LQGLUHFWHPHQW DX YHQGHXU RX j WRXWH SHUVRQQH SK\VLTXH RX PRUDOH DVVRFLpH DX YHQGHXU 'HX[

SHUVRQQHV VRQW FRQVLGpUpHV FRPPH DVVRFLpHV HQ DIIDLUHV VL O XQH G

HOOHV SRVVqGH XQ LQWpUrW TXHOFRQTXH GDQV OH

FRPPHUFHGHO

SRVVqGHXQLQWpUrWGDQVOHFRPPHUFHGHFKDFXQHG

ƒ/RUVTXHOHVPDUFKDQGLVHVjpYDOXHU

REMHWG

XQGHVVLQRXG

XQPRGqOHGpSRVpV

ERXVRQWUHYrWXHVG

WHOOHPDUTXH

XWLOLVDWLRQ

GX EUHYHW GX GHVVLQ RX GX PRGqOH GpSRVpV RX OD PDUTXH GH IDEULTXH RX GH FRPPHUFH UHODWLIV DX[ GLWHV

PDUFKDQGLVHV

ƒ7RXWHGpFODUDWLRQGRLWrWUHDSSX\pHG

IDFWXUHGRLWrWUHOpJDOLVpHSDUO

-7 - SUpYRLU VRLW OD VXEVWLWXWLRQ j FHWWH OpJDOLVDWLRQ G

XQ YLVD pPDQDQW G

RUJDQLVPHV DJUppV VRLW OD VXSSUHVVLRQ GH OD

IRUPDOLWpGHODOpJDOLVDWLRQRXGXYLVD

O

RSpUDWLRQ

DSSUpFLDWLRQGXVHUYLFHGHV'RXDQHVQLFHOOHGX

&RPLWpGHFRQFLOLDWLRQRXG

H[SHUWLVHGRXDQLqUH

ƒ /RUVTXH OHV pOpPHQWV UHWHQXV SRXU OD GpWHUPLQDWLRQ GX SUL[ QRUPDO VRQW H[SULPpV GDQV XQH PRQQDLH

HQUHJLVWUHPHQW

GHODGpFODUDWLRQ

3DUDJUDSKH$O

H[SRUWDWLRQ

$UWLFOH

ƒ$O

pFKpDQWGHVIUDLVGHWUDQVSRUWMXVTX jODIURQWLqUH

ƒ/HVGLVSRVLWLRQVGHO

DUWLFOHVRQWDSSOLFDEOHV

PXWDWLVPXWDQGLV

jODYDOHXUjO

H[SRUWDWLRQ

&+$3,75(9, ',6326,7,21663(&,$/(6 $UWLFOH

ƒ3RXUO

O

LPSRUWDWLRQRXO

ƒ/RUVTXHO

LPSRUWDWLRQRXO

HOOHQ

XQWLWUHLQDSSOLFDEOH

ƒ/HWLWUHG

LPSRUWDWLRQRXG

H[SRUWDWLRQQHSHXWHQDXFXQFDVIDLUHO

REMHWG

XQSUrWG

XQHYHQWHG

XQHFHVVLRQ

HWG

XQHPDQLqUHJpQpUDOHG

DFFRUGpH

$UWLFOH

ƒ 6RQW SURKLEpV j O

HQWUpH WRXV SURGXLWV pWUDQJHUV QDWXUHOV RX IDEULTXpV SRUWDQW VRLW VXU HX[ VRLW VXU GHV

RULJLQH

ƒ 7RXWHIRLV OHV SURGXLWV pWUDQJHUV SRUWDQW GHV LQGLFDWLRQV IDXVVHV RX IDOODFLHXVHV G

RULJLQH VHURQW DGPLV j

O

LPSRUWDWLRQV

LOVRQWpWpUHYrWXVG

FKDUJpGHV)LQDQFHV

&+$3,75(9,, (75$1*(5 $UWLFOH jODOpJLVODWLRQUHODWLYHDX[UHODWLRQV

ILQDQFLqUHVDYHFO

pWUDQJHU -8 -

7,75(,,

25*$1,6$7,21(7)21&7,211(0(17

'86(59,&('(6'28$1(6 -9 - &+$3,75(35(0,(5 &+$03' $&7,21'86(59,&('(6'28$1(6 $UWLFOH

DFWLRQGXVHUYLFHGHV'RXDQHVV

H[HUFHQRUPDOHPHQWGDQVOHUD\RQGHVGRXDQHV

ƒ(OOHV

FRPSULVHGDQVOHUD\RQ

$UWLFOH /HUD\RQGHV'RXDQHVV $UWLFOH

0LQLVWUHFKDUJpGHO

&+$3,75(,,

25*$1,6$7,21'(6%85($8;(73267(6'('28$1(6

$UWLFOH $UWLFOH

FKDUJpGHV)LQDQFHV

&+$3,75(,,, ,0081,7(66$89(*$5'((72%/,*$7,216 '(6$*(176'(6'28$1( $UWLFOH

H[HUFLFHGHOHXUIRQFWLRQ

EGHV

RSSRVHUjFHWH[HUFLFH

'RXDQHVSRXUO

DFFRPSOLVVHPHQWGHOHXUPLVVLRQ

$UWLFOH

DFWHGHVHUPHQWHVWGLVSHQVpGX

WLPEUHHWG

HPSORLYLVpHVjO

DUWLFOHVXLYDQW

$UWLFOH 'DQVO

HPSORLIDLVDQW

H[KLEHUjWRXWHUpTXLVLWLRQ

$UWLFOH

ƒ/HVDJHQWVGHV'RXDQHVRQWSRXUO

H[HUFLFHGHOHXUIRQFWLRQOHGURLWDXSRUWG

DUPHV 2 Voir annexe XI- Arrêté n° 336/MF-CTM-D du 8-12-65 - 10 -

LOVVRQWPHQDFpVSDUGHVLQGLYLGXV

DUPpV

EORUVTX

FRQGXFWHXUQ

REWHPSqUHSDVjO

RUGUHG

DUUrW

FORUVTX

LOVQHSHXYHQWDXWUHPHQWV

RSSRVHUDXSDVVDJHG

XQHUpXQLRQGHSHUVRQQHVTXLQHV

DUUrWHQWSDVDX[

VRPPDWLRQVTXLOHXUVRQWDGUHVVpHV

GORUVTX

RQWHQWHG

LPSRUWHURX

G $UWLFOH $GPLQLVWUDWLRQVDFRPPLVVLRQG

HPSORLOHVUHJLVWUHVVFHDX[HWREMHWVG

pTXLSHPHQWGRQWLOHVWFKDUJpSRXUVRQ

VHUYLFHHWGHUHQGUHVHVFRPSWHV

$UWLFOH

SUpVHQW

&+$3,75(,9

32892,56'(6$*(176'(6'28$1(6

6HFWLRQ

'URLWGHYLVLWHGHV0DUFKDQGLVHVGHVPR\HQV

GHWUDQVSRUWHWGHVSHUVRQQHV

$UWLFOH 3RXUO $UWLFOH

OHVFRQGXFWHXUVQHV

DUUrWHQWSDVjOHXUVLQMRQFWLRQV

6HFWLRQ

9LVLWHVGRPLFLOLDLUHV

$UWLFOH

XQRIILFLHUGHSROLFH

MXGLFLDLUH

DVVLVWDQFHG

G

FRQGLWLRQVIL[pHVSDUO

GXUD\RQ

ƒ 6

LO \ D UHIXV G

RXYHUWXUH GHV SRUWHV OHV DJHQWV GHV GRXDQHV SHXYHQW OHV IDLUH RXYULU HQ SUpVHQFH G XQ

XQRIILFLHUGHSROLFHMXGLFLDLUH

- 11 -

6HFWLRQ

'URLWGH&RPPXQLFDWLRQ3DUWLFXOLHU

DX6HUYLFHGHV'RXDQHV

$UWLFOH

UHJLVWUHVGHPDJDVLQVHWF

HQUHJLVWUHPHQWGHV

H[SpGLWLRQHWF

JURXSDJH GH O

H[SpGLWLRQ SDU WRXV PRGHV GH ORFRPRWLRQ IHU URXWH DLU HDX HW GH OD OLYUDLVRQ GH WRXV FROLV

ERUGHUHDX[GpWDLOOpVG

HFKH]OHVFRPPLVVLRQQDLUHVRXWUDQVLWDLUHV

IFKH]OHVFRQFHVVLRQQDLUHVG

ZDUUDQWVHWQDQWLVVHPHQWVUHJLVWUHVG

PDWLqUHVHWF

FRPSWHU GH OD GDWH G

HQYRL GHV FROLV SRXU OHV H[SpGLWHXUV HW j FRPSWHU GH OD GDWH GH OHXU UpFHSWLRQ SRXU OHV

GHVWLQDWDLUHV

j IDFLOLWHUO

DFFRPSOLVVHPHQWGHOHXUPLVVLRQ

pWDEOLUODYLRODWLRQ

GHVORLVHWUqJOHPHQWVDSSOLFDEOHVjO

HQWUpHRXjODVRUWLHGHOHXUWHUULWRLUH

6HFWLRQ

&RQWU{OHGRXDQLHUGHVHQYRLVSDUODSRVWH $UWLFOH

GLUHFWHDYHFO

RULJLQH

LQWpULHXUHRXH[WpULHXUHjO

FRQGLWLRQV SUpYXHV SDU OHV FRQYHQWLRQV HW DUUDQJHPHQWV GH O

8QLRQ 3RVWDOH 8QLYHUVHOOH OHV HQYRLV IUDSSpV GH

SURKLELWLRQV j O

LPSRUWDWLRQ SDVVLEOHV GH GURLWV RX WD[HV SHUoXV SDU OH VHUYLFH GHV GRXDQHV RX VRXPLV j GHV

UHVWULFWLRQVRXIRUPDOLWpVjO

HQWUpH

6HFWLRQ

9pULILFDWLRQG

LGHQWLWp

$UWLFOH /HVDJHQWVGHVGRXDQHVSHXYHQWFRQWU{OHUO - 12 -

7,75(,,,

&21'8,7('(60$5&+$1',6(6(1'28$1( - 13 - &+$3,75(35(0,(5 ,03257$7,21

6HFWLRQ

7UDQVSRUWVSDUOHVYRLHVWHUUHVWUHV

$UWLFOH

DYRLUpWpFRQGXLWHVDXEXUHDX

HOOHVQHSHXYHQWGpSDVVHUFHOXLFLVDQVSHUPLV

$UWLFOH

LOWUDQVSRUWH

GpQRPLQDWLRQSDUQDWXUHHWHVSqFH

ƒ/DGpFODUDWLRQVRPPDLUHQ

RXSRVWH

LPPpGLDWHPHQWGpFODUpHVHQGpWDLO

6HFWLRQ

7UDQVSRUWSDUYRLH$pULHQQH

$UWLFOH

OHXUHVWLPSRVpH

$UWLFOH O $pURQHI

HVSqFHHWOHQRPEUHGHFROLVOHXUV

TXHFHVRLW

ƒ /HV PDUFKDQGLVHV VRXV DXWRULVDWLRQ VSpFLDOH GRLYHQW rWUH SRUWpHV DX PDQLIHVWH VRXV OHXU YpULWDEOH

GpQRPLQDWLRQSDUQDWXUHHWHVSqFH

$UWLFOH

ƒ/HFRPPDQGDQWGHO

$pURSRUWDYHFOHFDV pFKpDQWVDWUDGXFWLRQDXWKHQWLTXHGqVO

DUULYpHGHO

DSSDUHLORXVLO

DSSDUHLODUULYHDYDQWO

RXYHUWXUHGX%XUHDXGqV

FHWWHRXYHUWXUH

$UWLFOH

ƒ7RXWHIRLVOHFRPPDQGDQWGHO

O

DpURQHI

3 Voir annexe XII, Arrêté n° 348/MF-D du 24 Décembre 1965. - 14 - $UWLFOH /HVFRPPDQGDQWVGHVDpURQHIVGHO

HQWUpHWRXWHVOHVIRUPDOLWpV

$UWLFOH DYHFO

DXWRULVDWLRQpFULWHGHVDJHQWVGHVGRXDQHVHW

TX

HQOHXUSUpVHQFH

&+$3,75(,,

0$*$6,16(7$,5(6'('('28$1(0(17

$UWLFOH

DXSUpVHQWFKDSLWUH

DXWRULVDWLRQGX'LUHFWHXU*pQpUDOGHV

'RXDQHVTXLHQDJUppHO

HPSODFHPHQWODFRQVWUXFWLRQHWO

DPpQDJHPHQW

DXWRULVDWLRQ YLVpH DX q GX SUpVHQW DUWLFOH GpWHUPLQH OHV FRQGLWLRQV DX[TXHOOHV OH IRQFWLRQQHPHQW GHV

H[SORLWDQWHQPDWLqUHGH

IRXUQLWXUHG

H[pFXWLRQGXVHUYLFH

$UWLFOH SDUO

H[SORLWDQWG

XQHGpFODUDWLRQVRPPDLUHRXG

XQGRFXPHQWHQWHQDQWOLHX

H[SORLWDQWYLVj

YLVGHO

$GPLQLVWUDWLRQGHV'RXDQHV $UWLFOHquotesdbs_dbs23.pdfusesText_29

[PDF] Code des Douanes et Impôts Indirects - Chambre de commerce, d

[PDF] PARTIE LEGISLATIVE - Douanes Ivoiriennes

[PDF] Imprimerie Officielle de la République Tunisienne - ATB Entreprise

[PDF] code des impots directs et taxes assimilées - Direction Générale des

[PDF] CODE DES IMPOTS DIRECTS ET TAXES ASSIMILEES

[PDF] LES LIBERTES PUBLIQUES ENTRE

[PDF] Code des Marchés Publics et des délégations de service public

[PDF] Tunisie - Droit-Afrique

[PDF] Code des Obligations Civiles et Commerciales - Droit-Afrique

[PDF] Code du travail - Droit-Afrique

[PDF] Maroc - Loi n°1999-65 relative au Code du Travail - Droit-Afrique

[PDF] Code des Obligations et des Contrats - Ministère de la Justice Tunisie

[PDF] Code des obligations - Adminch

[PDF] Code des Personnes et de la Famille BF - trree

[PDF] loi n° 11