If customs is perceived as «the branch of the public administration responsible for the establishment and collection of duties on goods, on exit and on entry from a country »It is also dependent on the regulation of flows in the international supply chain. The disciples of St. MATHIEU, led by the Dr. Colonel SACCA BOCO Inousa Charles, Director General of Customs and Indirect Rights.

In fact, the training on the Missions and the General Organisation of Customs Services initiated by the Command of the National School of Officers of Toffo for the benefit of the military cadets of the 15th^nd promotion and having as Director of Promotion the Captain TOSSOU Anani Gillot, is a first in the history of this prestigious regional school. It aims to equip future officers to master the general functioning of the components of the Public Security Forces, to appropriate certain key concepts and to know the structures and geographical location of the customs services.

Led by the Commander MALEHOSSOU Aboudou-Raoufou and Captain MAYABA T. Welcome, instructors at the National Customs School of Porto-Novo, the communication took place in two (02) sequences, namely (i) a brief overview of the history of Beninese customs and (ii) the Missions and the General Organization of Services.

The first part of the communication dealt with the historical overview of Benin Customs. Indeed, the speaker exhumes the historical remains and shows that customs existed in time and space and then passed through generations until the contemporary era. The Beninese oral tradition teaches that customs existed in Dahomey since the days of kings HOUEGBADJA, AGADJA and GUEZO. All merchants paid the Kings the » KUZOU » (or tax) collected by the HOUMEKPONTO (the king's agents in charge of the collection of the kuzou) within the limits of the kingdom and by the AGBADJIGBETO abroad. The KUZOU rate could reach one-tenth of the selling price of the goods see one-third. This tax was paid either in cauris or in kind. These duties and taxes were collected at certain strategic points called « DENOU ». Among other strategic points are: Ouidah, Godomey, Calavi, Cotonou etc.

The second part of the communication restated the main customs missions with a focus, organization and geographical location of customs services. In this context, the Captain MAYABA stressed that customs in its office perform three (03) main tasks which are limited to fiscal tasks (collection of duties and taxes), economic (accompaniment and protection of local and Community industries) and protection (monitoring of borders and fight against customs fraud, protection of public health, public safety public morality, etc.).

It also explains that these tasks are carried out in the customs territory and in particular in the customs department thanks to the powers conferred on customs officials by the Law 2014-20 of 12 September 2014 Customs Code in the Republic of Benin.

In addition, these missions are effectively implemented within an organizational and functional framework governed by Decree No. 2019-430 of 02 October 2019, establishing the standard structure of ministries, including the Ministry of Economy and Finance in its responsibilities, organization and operation and l’arrêté n°0197/MEFPD/DC/SGM/DGDDI du 23 Janvier 2015 portant attributions, organisation et fonctionnement de la Direction Générale des Douanes et des Droits Indirects. A l’issue de la communication suivie d’une attention particulière par les élèves officiers, des questions et des points d’ombre ont meublé les échanges qui du reste ont apporté une touche scientifique à la formation.