The customs declaration is the act (made in the form prescribed by customs), whereby the importer or exporter indicates the customs regime to be assigned to the goods and communicates the elements required by customs for the application of this regime.

SECTION 1: THE SINGLE ADMINISTRATIVE DOCUMENT (SAD) AND PERSONS AUTHORIZED TO COMPLETE IT

The customs declaration must be made in accordance with the prescribed form and by authorized persons in accordance with the customs code.

Paragraph 1: The single administrative document.

The customs declaration is made:

• either using an electronic process;

• or in writing;

• or by oral declaration;

• or by any other act provided for by regulation.

The current trend is towards the dematerialization of customs formalities. Customs declaration can be made electronically by the declarant and transmitted to customs from their premises. This form contributes to speed and minimizes contact with users. When in written form, the customs declaration is established on a form called the Single Administrative Document (SAD). The SAD always includes at least four sheets (an accounting document, a declarant’s copy, a statistical copy, a copy for removal).

In Benin, SAD forms are available at the Chamber of Commerce and Industry where declarants can obtain them.

Paragraph 2: Persons authorized to declare goods.

Imported or exported goods can only be declared in detail by their owners, their shippers, or their actual recipients, or by individuals or legal entities authorized for customs clearance, or by legal entities authorized as customs brokers.

Carriers, holders, travelers, and border residents are considered owners regarding the goods, objects, or commodities they transport or hold.

SECTION 2: THE CONTENTS OF THE SINGLE ADMINISTRATIVE DOCUMENT (SAD).

The SAD consists of 54 numeric boxes from 1 to 54, which are filled in by the operator, and 10 alphabetical boxes from A to J reserved for the service. (See attached SAD form.) Not all of these boxes are equally important and not all are intended to be filled in (optional boxes are not harmonized at the community level).

Paragraph 1: Essential sections.

• Species and quantity of goods Box 5 = total number of items declared and box 32 (= item number) These boxes are always filled even if there is only one item. Box 6 = total number of packages on the declaration: if there are multiple items, the number of packages per item will be indicated in box 31. Box 3 = forms:

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This text is an extract from the book “BETTER KNOWING CUSTOMS” written by Idrissou IMOROU.

We invite you to read the following article “THE ELEMENTS OF TAXATION“.