Transit is the ability to transport bonded goods either to or from a specific point in the customs territory.
Unless otherwise stipulated, goods dispatched in transit benefit from the suspension of duties, taxes, prohibitions and other economic, fiscal or other measures.
In the case of goods declared for export, transit also guarantees fulfilment of the conditions to which the effects attached to export are subject.
Absolutely excluded from transit are counterfeit books and goods bearing, either on themselves or on their packaging, marks likely to lead to the belief that they have been manufactured or that they originate from a Member State or a State with which an agreement to this effect has been signed.
Transit shipments are carried out under the conditions laid down in articles 149 to 157 of the law.
They must be completed within the time limits set by the customs department, which may also impose an itinerary on carriers.
Goods presented to the customs service on departure must be represented at the same time as the surety bond “acquits-à-caution” or documents in lieu thereof:
– On the way, at the request of the customs department;
– At destination, at the customs office or at a place designated by the customs department.
Discharge will be given only when, at the office of destination, the goods:
– Have been placed in customs clearance warehouses or areas or in export warehouses or areas under the conditions set out in articles 160 to 109 of the law;
– Or have been exported;
– Or have been the subject of a declaration assigning them a new customs procedure.
When declared for consumption at the office of destination, goods transported in transit are subject to the duties and taxes applicable to them according to the rates in force on the date of registration of the accounting declaration for consumption.
SIMPLIFIED TRANSIT
Local chiefs may allow a bonded summary declaration to be lodged at the office of departure:
– The number and type of packages, together with their marks and numbers:
– The total gross weight, the trade description and the price as shown on the commercial documents as a provisional value;
– Identification of the means of transport used (registration number of truck, container, etc.);
– Itinerary and customs office of destination.
This declaration is made on a D 15 bis form known as a simplified transit declaration.
The primate is annotated by customs officials and given to the declarant to accompany the goods to their destination.
INTERNATIONAL TRANSIT
International transit is reserved for certain privileged carriers, who alone may be authorized by decision of the CEMAC Executive Secretariat to enter into commitments with customs the commitments contained in the movement documents used for the various modes of transport used.
Companies benefiting from international transit must make available to the customs administration the warehouses where the goods will be received until a definitive customs procedure is assigned to them, as well as the facilities and equipment required for their clearance.
The Executive Secretary of the CEMAC “Communauté Economique et Monétaire de l’Afrique Centrale” shall determine the conditions for the construction, closing and sealing of vehicles of all kinds used for transit, as well as the formalities to which the right to subscribe manifests, acquired in the case of transit by aircraft, is subject.
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