Imported or exported goods may only be accounted for by their owners or by natural or legal persons approved as customs agents.
Member States may, where necessary, restrict this right to authorized customs agents only.
The following may, however, declare on their own account:
– Public Administrations
– Diplomatic Missions,
– International Organizations.
No person may engage in the business of carrying out for another person the customs formalities relating to the accounting of goods unless he has been authorized as a customs agent.
This authorization is given by the UAEC Council of Ministers after consulting the National Advisory Committee of Authorized Customs Agents.
The UAEC Council of Ministers may, in accordance with the same procedure, withdraw the approval temporarily or permanently.
Any natural or legal person who, without exercising the profession of customs agent, intends, in the course of his industry or trade, to make detailed declarations to customs on behalf of others, must obtain authorization to clear goods through customs.
This authorization is granted by the National Director of Customs on a temporary and revocable basis and for specific operations, under conditions determined by each State.
Approval as a customs agent is granted on a personal basis. In the case of a company, it must be obtained for the company and for any person authorized to represent the company. The following persons are authorized to represent companies before the customs authorities:
a) For Partnerships:
– All general partners
– All general partners
– The manager(s) if they are neither partners nor general partners;
b) For Public Limited Companies:
– The Chairman and Chief Executive Officer,
– Where applicable, the Managing Director and the Director who has received the delegation provided for by the law on public limited companies:
c) For Limited Liability Companies:
– The manager or managers.
Under no circumstances shall the refusal or withdrawal, whether temporary or permanent, of approval or authorization to clear goods through customs give rise to any right to compensation or damages.
The national advisory committees provided for in article 113 of the law, whose creation and operation are the exclusive responsibility of the State, are called upon to give their opinion on applications for, or withdrawals of, customs agents. They may also propose the withdrawal of approvals.
Customs agents must keep annual registers of their customs operations.
The registers are signed and initialed by the President of the Civil Court of the place where the persons concerned are domiciled.
The registers are separate for import and export operations. The said operations must be entered in each register under a unique series of numbers; these numbers are reproduced on the customs declarations.
The directories, the model for which is laid down by the CEMAC Executive Secretariat, serve as a basis for research by customs officers, who may also demand the production of correspondence and supporting documents relating to the operations recorded. These directories, correspondence and documents must be kept for ten years from the date of registration of the corresponding customs declarations.
The provisions above apply to all intermediaries:
shipping companies, railway companies, ship brokers, postal offices, etc., in respect of customs declarations which they make on behalf of their customers or third parties.
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