All imported and exported goods must be accounted for under a customs procedure.
In addition to the itemized declaration, goods imported and declared for consumption are subject to a separate declaration of value, the form of which is determined by the Executive Secretariat.
Exemption from duties and taxes, whether on entry or exit, does not dispense with the obligation set out in the law.
The itemized declaration must be lodged at the customs office open for the planned customs operation.
The itemized declaration must be lodged during office opening hours within three clear days (not including Sundays and public holidays) of the arrival of the goods at the said office or at a place designated by the customs department.
The time limit stipulated in the previous paragraph is increased by the length of time the goods are allowed to remain in the warehouse or in a customs clearance area, if this procedure has been used.
The national customs director of the State concerned may authorize the lodging of accounting before the arrival of the goods at the office or place designated by the customs designated by the customs service.
For the application of the present Code and, in particular, of duties and taxes, prohibitions and other measures, declarations lodged in advance shall take effect, with all the consequences attached to registration, only from the date on which proof is furnished, under the conditions laid down in the law, of the arrival of the goods and subject to the said declarations satisfying the conditions required on that date under the terms of the present law.
Decisions of the UEAC Council of Ministers lay down the conditions and deadlines for providing proof of arrival of goods at the office or place designated by the customs service.
On export, the accounting declaration must be lodged at the latest as soon as the goods arrive at the office or place designated by the customs service, or, if the goods arrived before the office opened, as soon as it opened.
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