The Deposit section is an entity of the Cotonou Port Customs Recipe. It specializes in the processing of goods in storage and goods confiscated or abandoned in accordance with the provisions of articles 280 et seq. of the Customs Code.

It cannot be considered in its own right as a revenue mobilization centre; It must be regarded above all as a customs policy instrument intended to resolve exceptional situations. This procedure manual describes the various stages in the operation of customs activities and operations at the level of the Deposit Section of the Cotonou-Port Customs Recipe. It should be noted that this manual contains all procedures for issuing orders for confiscation, public auctions, display of goods, and destruction of damaged goods.

It is a tool that is made available to users, economic operators and, in particular, importers to enable them to identify the different phases of customs clearance from entry into storage to exit.