The normal temporary admission procedure allows certain goods to be imported under suspension of duties and taxes, for a specific purpose and intended to be re-exported within a specific timeframe, without having undergone any changes, with the exception of their normal depreciation as a result of the use made of them.
Decisions of the UEAC Council of Ministers designate the goods eligible for this scheme.
The National Director of Customs may, however, authorize the temporary admission operation referred to below and presenting an exceptional character or an experimental interest:
– Requests for the introduction of items for repair, testing or experimentation;
– Requests for the introduction of items of an individual and exceptional nature that cannot be generalized;
– Request for introduction of packaging to be filled and imported full packaging to be re-exported empty;
– Application for the introduction of technical equipment temporarily imported by mining and oil companies for research and prospecting purposes.
The decisions referred to above specify the conditions under which the goods are to be used as they are.
To benefit from temporary admission, importers must sign a security deposit “acquit-à-caution” in which they commit themselves:
a) To re-export or warehouse the temporarily admitted products, within one year;
b) To comply with the obligations laid down in current legislation on temporary applicable penalties in the event of infringement or non-discharge of acquits. non-discharge of receipts.
Products shipped from one part of the customs territory to another part of the same territory are not eligible for discharge of temporary admission accounts.
The National Director of Customs may authorize the regularization of temporary admission accounts:
a) Against payment of the duties and taxes in force on the date of registration of the import declarations for temporary admission plus, if the duties and taxes have not been consigned, the credit interest provided for in article 137 of the law, calculated from that same date;
b) In return for the destruction or denaturing of all or part of the temporarily imported goods or of all or part of the compensating products resulting from their processing, and payment of the duties and taxes relating to the residues of such destruction;
c) In return for re-export or warehousing in the same condition as imported goods for processing, working or additional labour.
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