Detailed declarations must be made in writing.
They must contain all the information needed to apply customs measures and compile foreign trade statistics.
They must be signed by the declarant.
The Executive Secretary of CEMAC determines the form of declarations, the information they must contain and the documents that must be attached to them.
In some cases, the written declaration may be replaced by a verbal one.
When several items are listed on the same declaration form, each item is considered to have been the subject of an independent declaration.
It is forbidden to present as a unit in declarations several closed packages joined together in any way whatsoever.
Where they do not have the necessary information to make an accounting declaration, persons authorized to lodge such declarations may be authorized to examine the goods prior to declaration and to take samples. In such cases, they must submit a provisional declaration to customs, which may under no circumstances release them from the obligation to make an itemized declaration.
Any manipulation likely to alter the presentation of goods that have been the subject of a provisional declaration is prohibited.
The form of provisional declarations and the conditions under which the preliminary examination of goods may take place are determined by decisions of the Executive Secretary of CEMAC.
Detailed declarations recognized as admissible by customs officers are immediately registered or validated by them.
Declarations that are irregular in form or that are not accompanied by documents that must be produced are deemed inadmissible.
Where, in a declaration, there is a contradiction between a statement in letters or figures in accordance with customs terminology and a statement that does not conform to this terminology; the latter entry is null and void.
When the last valid day for applying a tariff is a Sunday or public holiday, offices must remain open to receive and register declarations relating to the application of this tariff, for the entire duration of the regulatory hours, as set for working days.
Once registered or validated, declarations cannot be modified.
Nevertheless, on the day the declaration is lodged and before verification begins, declarants may rectify their declarations in detail, as to weight, number, measure or value, provided they represent the same number of packages, bearing the same marks and numbers as those originally stated, and the same types of goods.
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