In the event that, at the time of verification of the goods, the customs service contests the statements in the declaration relating to species, origin or value, it shall notify the declarant, who must, within 24 hours, state whether he accepts or contradicts the service’s assessment.
If the declarant or his authorized representative accepts the department’s assessment, he and the customs officers must sign the document recording the result of the verification.
If the declarant or his authorized representative refuses to accept the department’s assessment, the dispute is brought before the National Director of Customs, who decides.
If the declarant or his authorized representative continues to contest the administration’s position, the dispute is referred to the Joint Committee for arbitration.
If the declarant or his representative continues to contest the administration’s position, the dispute is referred to the UEAC Council of Ministers.
Judicial bodies are competent to rule only if all the above-mentioned means of have been unsuccessful.
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