PREAMBLE

The implementation of customs missions in the Port of Cotonou requires transparency for good visibility, ensuring the rapid clearance and removal of goods.

It is therefore important, in the search for transparency and predictability, to retrace all procedures in order to popularise them with a view to eliminating the bottlenecks that undermine efforts to modernize Beninese customs and improve its performance.

IMPORT FORMALITIES

Customs clearance operations are broken down into two main groups: prior clearance and customs clearance proper.

PRIORITY CUSTOMS PROCEDURES

1-Procedure to obtain Documentary Verification Certificate (DVA);

2- Customs driving, customs clearance and handling of goods;

3-Procedure for obtaining authorisations, licences and certificates.

1- Procedure for obtaining Document Verification Certification (DVA).

This procedure takes place between three parties: the importer himself or the Commissionaire Agréé en Douane (CAD), the Société Benin Control and the Customs. It consists of three stages:

• Before or upon arrival of the goods in the national territory, the importer or the Commissionaire Accredited in Customs designated by him shall electronically lift through the Single Window of Foreign Trade (guce.gouv.bj; operational since 15 March 2018), an application called Submission of Anticipated Declarations (DA) which will be transmitted automatically to Benin Control (See Appendix template) for processing. In support of this request, it shall produce all trade documents required (see list in annex);
• Upon receipt of the said request, Benin Control shall proceed to the admissibility of the file and require additional documents, if necessary;
• Following the comprehensive documentary study, Benin Control issues a Documentary Verification Certificate (AVD) which is nothing but the transaction value of the goods. A copy of the AVD electronic file is automatically sent to ASYCUDA WORLD, Customs-approved Commissionaire and the economic operator.
• The Commissionaire Agréé en Douane, seizes his declaration on the basis of the information of the AVD then presents it for liquidation at the customs office by annexing to it all the commercial documents required (all these documents are being dematerialised for operationalization at the latest 2019).

Means of appeal : In the event of a challenge to the value determined by Benin Control, the importer or his CAD shall submit a claim to the Value Committee chaired by the Minister of Economy and Finance assisted by the officials of the Customs Administration. He shall attach to his challenge file the necessary evidence.

This step follows that of customs clearance itself.

2- Customs conduct, customs entry and taking over of goods.

They are provided by the Maritime Section and the Mobile Unit of the Cotonou-Port Joint Customs Brigade (UME) in accordance with articles 84 to 94 of Law No. 2014-20 of 12 September 2014 on the Customs Code in the Republic of Benin.

2.1 – The Maritime Section

Goods arriving by sea must be recorded on the manifest or on the general condition of the vessel's loading. This document, dated and duly signed by the master of the vessel, must be submitted at the first request of the officers of the maritime section, in the maritime area of the customs department.

The officers of the maritime section board the ship as soon as berthing, to submit the manifest to the visa «NO VARIETUR» and take a copy. They also target the logbook and seal the hatches, cables and other openings of the vessel.

The paper version of the manifest referred to by the agents is then deposited in the Ecor section which is responsible for transmitting it to the Recipe, while its electronic version is transmitted in the Single Port Window by the marine agent. This electronic file available in the GUP is then automatically transmitted in the ASYCUDA WORD via an interface.

2.2 – Ecor Mobile Unit

After this step of recording the manifest, the ship is authorized to unload its cargo in the Stores and Customs Clearance Areas, Stores and Export Areas and Container Terminals under the supervision of customs officers.

3- Pre-clearance (GUOCE) or the procedure for obtaining authorisations, licences and certificates.

The objective of the Single Window for Foreign Trade Operations (GUOCE) is to dematerialize the documentary package of pre-clearance:

• the connection of the Commissionaire in Customs Approved to the platform guocebenin.bj using his ID and password; (It should be noted that the GUOCE will soon be replaced by the GUCE, which offers more modern modules.)
• information in the information tool relating to the transaction carried out (import, export or transit), invoices and products carried. It then loads the required pre-requirement documents for its operation. Once the information is provided in the appropriate fields and documents attached, the system determines whether the shipment requires one or more certificates. In the event that the shipment does not require authorisation or certificates, the attached information and documents are automatically accessible to the customs administration. Otherwise, the GUOCE automatically identifies the required authorisations/certificates and forwards them to each of the structures concerned for automatic issuance of the said documents.
• When the last authorization related to an application is processed, the DAC receives a notification indicating the processing of the application. The Single Pre-clearance Order (BUP) is available for payment from one of the partner banks.

After payment of the BUP, all documentation is available for download by the CAD or for consultation by the customs inspector for the clearance of the goods.

B-CUSTOMS PROCEDURES FOR GOODS

After sending the manifest and taking over the goods by customs, the importer or the declarant may issue his accounting.

(a) The registrant seizes, stores and records his declaration and sends it to the ASYCUDA WORLD module;

(b) From this moment onwards, selectivity automatically activates and directs the declaration in one of the three circuits (Green, Yellow and Red) ; at the same time as it assigns the treatment to a visiting inspector if necessary (yellow and red circuit);

(c) The declarant prints the Declaration in Single Customs (DDU), the sign and deposits it to the liquidator inspector designated by the system at the same time as he sends in attached documents annexed to the DDU via the single window of the foreign trade operations GUOCE.

Cases of selected VERT circuit declarations (Compliant endorsements)

For the goods selected green circuit, no control is necessary, the Unique Charges Bordereau (BFU) is automatically issued by the GUP system after validation of all the billing lines by the other actors that intervene on the harbour platform. The user then comes to the bank to pay the total amount shown on the BFU. With the settled BFU, he presents himself to the handler or the manager of the store in which his goods are located for his removal.

• The Customs agent at the exit of the port ticks in the GUP system the reserved cage that finds the actual exit of the goods.

Cases of selected statements circuit JAUNE (Documentary control)

Inspector designated by ASYCUDA WORLD:

• Visualizes the customs declaration on its workstation;
• Checks the file consisting of the accounting and trade documents annexed thereto;
• Proceeds with the reorientation in all cases from the declaration to the VERT to ascertain the effectiveness of the liquidation;
• After validation of all the billing lines by the other actors that intervene on the port platform, the user then presents himself to the bank to pay the total amount shown on the BFU. With the settled BFU, he presents himself to the handler or the manager of the store in which his goods are located for his removal.
• The Customs agent at the exit of the port ticks in the GUP system the reserved box that finds the actual output of the goods.

Selected RED circuit reporting case (See scanning procedure for goods)

NB : In the case of unbundled goods, the inspector responsible for the processing of the file reports to the store for the physical inspection.

C. Com....