INFORMATION ON IMPLEMENTATION AND ADMINISTRATION
OF THE CUSTOMS VALUATION AGREEMENT

CHECKLIST OF ISSUES

Congo

The following communication, dated 27 March 2025, is being circulated at the request of the delegation of Congo.

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1.     Questions concerning Article 1:

(a)   Sales between related persons:

(i)     Are sales between related persons subject to special provisions?

As a member of the Central African Economic and Monetary Community (CEMAC), Congo applies the regulatory provisions set out in Articles 28.4, 28.5 and 30.2 of the CEMAC Customs Code, adopted by Regulation No. 05/19-UEAC-010 A-CM-33 of 8 April 2019.

(ii)    Is the fact of intercompany prices prima facie considered as grounds for regarding the respective prices as being influenced?

No, intercompany prices prima facie is not sufficient grounds to consider the respective prices as being influenced pursuant to Article 30.1(d) of the CEMAC Customs Code: "that the buyer and seller are not related, or where the buyer and seller are related, that the transaction value is acceptable for customs purposes under the provisions of paragraph 2 of this Article".

Article 30.2(b) In a sale between related persons, the transaction value shall be accepted and the goods valued in accordance with paragraph 1 whenever the importer demonstrates that such value closely approximates to one of the following occurring at or about the same time.

·_              The transaction value in sales to unrelated buyers of identical or similar goods for export to the same Community member State;

·_              The customs value of identical or similar goods as determined under the provisions of Article 35.

(iii)   What is the provision for giving the communication of the afore-mentioned grounds in writing if the importer so requests? (Article 1.2(a))

Article 30.2(a) of the CEMAC Customs Code regulates the question of whether the existence of a relationship between importer and exporter influenced prices:

"In determining whether the transaction value is acceptable for the purposes of paragraph 1, the fact that the buyer and the seller are related within the meaning of paragraph 4 of Article 28 shall not in itself be grounds for regarding the transaction value as unacceptable. In such case the circumstances surrounding the sale shall be examined and the transaction value shall be accepted provided that the relationship did not influence the price. If, in the light of information provided by the importer or otherwise, the customs administration has grounds for considering that the relationship influenced the price, it shall communicate its grounds to the importer and the importer shall be given a reasonable opportunity to respond. If the importer so requests, the communication of the grounds shall be in writing."

(iv) How has Article 1.2(b) been implemented?

The customs administration accepts the transaction value declared or adjusts it in accordance with the provisions of Articles 30 and 31 of the CEMAC Customs Code, or considers applying other valuation methods provided for in the following articles of the Customs Code.

(b)   Price of lost or damaged goods:

Are there any special provisions or practical arrangements concerning the valuation of lost or damaged goods?

Yes, Articles 23 and 176 of the CEMAC Customs Code regulate the valuation of spoiled, lost, damaged or deteriorated goods.

Article 23 (1) Imported or exported products are subject to the duties and taxes listed in the Customs Tariff according to the state of the products at the time of the application of the Tariff. (2) However, the customs administration may authorize the separation of the goods which, as part of the same shipment, have been damaged as a result of events occurring prior to the submission or processing of the detailed declaration; the damaged goods must be either destroyed immediately, re-exported or consigned to a destination inside the country as the case may be, or assessed in accordance with their current condition. (3) All specific duties and taxes are collected irrespective of the relative value of the goods or their condition.

Article 176 (1) Duties and taxes are not due on goods which the customs authority accepts as being abandoned to it, on goods destroyed or irrecoverably lost by accident or force majeure, provided that such destruction or loss is duly established to the satisfaction of the Customs, or on shortages due to the nature of the goods when such shortages are duly established to the satisfaction of the Customs. (2) Goods deemed to be abandoned by the customs administration are sold under the same conditions as goods abandoned by compromise settlement. (3) Any waste or scrap remaining after destruction shall be liable, if taken into home use or exported, to the duties and taxes that would be applicable to such waste or scrap imported or exported in that state.

2.     How has the provision of Article 4 to allow the importer an option to reverse the order of application of Articles 5 and 6 been implemented?

At the importer's request under Article 34 of the CEMAC Customs Code: If the customs value of the imported goods cannot be determined under the provisions of Articles 30, 32 and 33, the customs value shall be determined under the provisions of Article 35 or, when the customs value cannot be determined under that Article, under the 18 provisions of Article 36 except that, at the request of the importer, the order of application of Articles 35 and 36 shall be reversed.

3.     How has Article 5.2 been implemented?

Article 5.2 has been incorporated into Article 35.2 of the CEMAC Customs Code: If neither the imported goods nor identical nor similar imported goods are sold in the country of importation in the condition as imported, then, if the importer so requests, the customs value shall be based on the unit price at which the imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the country of importation who are not related to the persons from whom they buy such goods, due allowance being made for the value added by such processing and the deductions provided for in paragraph 1(a).

4.     How has Article 6.2 been implemented?

Article 6.2 has been incorporated into Article 36.2 of the CEMAC Customs Code: No member may require or compel any person not resident in its own territory to produce for examination, or to allow access to, any account or other record for the purposes of determining a computed value. However, information supplied by the producer of the goods for the purposes of determining the customs value under the provisions of this Article may be verified in another country by the authorities of the country of importation with the agreement of the producer and provided they give sufficient advance notice to the government of the country in question and the latter does not object to the investigation.

5.     Questions concerning Article 7:

(a)    What provisions have been made for making value determinations pursuant to Article 7?

The provisions for determining customs value pursuant to Article 7 are set forth in Article 37 of the CEMAC Customs Code.

(b)    What is the provision for informing the importer of the customs value determined under Article 7?

The provisions are incorporated in Article 37.3: If the importer so requests, the importer shall be informed in writing of the customs value determined under the provisions of this Article and the method used to determine such value.

(c) Are the prohibitions found in Article 7.2 delineated?

Yes, the prohibitions are delineated in Article 37.2 of the CEMAC Customs Code as follows:

No customs value shall be determined under the provisions of this Article on the basis of:

(a)     the selling price in the member State of importation of goods produced in such State;

(b)     a system which provides for the acceptance for customs purposes of the higher of two alternative values;

(c)     the price of goods on the domestic market of the country of exportation;

(d)     the cost of production other than computed values which have been determined for identical or similar goods in accordance with the provisions of Article 36;

(e)    the price of the goods for export to a country other than the State of importation;

(f)      minimum customs values; or

(g)     arbitrary or fictitious values.

6.     How have the options found in Article 8.2 been handled? In the case of f.o.b. application, are ex-factory prices also accepted?

Article 31 of the CEMAC Customs Code lists all the elements to be included in the customs value to be taken into account for imported goods. In addition, Congo uses the Cost-Insurance-Freight (c.i.f.) price as the reference value, adjusted where appropriate, to include the other elements listed under Article 31.1, provided that they are based on objective and quantifiable data (paragraph 2).

7.     Where is the rate of exchange published, as required by Article 9.1?

Every month, the customs administration publishes the exchange rates for currencies used to determine the customs value, pursuant to Article 39 of the CEMAC Customs Code: 1. Where the conversion of currency is necessary for the determination of the customs value, the rate of exchange to be used shall be that duly published by the competent authorities of each member State and shall reflect as effectively as possible, in respect of the period covered by each such document of publication, the current value of such currency in commercial transactions in terms of the CFAF. 2. The conversion rate to be used shall be that in effect on the date of registration of the customs declaration and validation by the authorized customs agent, in accordance with the laws and regulations in force in each member State.

8.     What steps have been taken to ensure confidentiality, as required by Article 10?

Article 40 of the CEMAC Customs Code prohibits customs officials from disclosing confidential information, unless required to do so as part of judicial proceedings: "All information which is by nature confidential or which is provided on a confidential basis for the purposes of customs valuation shall be treated as strictly confidential by the authorities concerned who shall not disclose it without the specific permission of the person or government providing such information, except to the extent that it may be required to be disclosed in the context of judicial proceedings".

9.     Questions concerning Article 11:

(a)    What rights of appeal are open to the importer or any other person?

Article 358 of the CEMAC Customs Code sets out the customs appeal procedures. This is a general-purpose mechanism that covers all decisions taken by the customs administration, including on value determination.

The procedures for implementing this measure are laid down in Decision No. 35/19‑UEAC‑010A-CM-34 of 18 December 2020 establishing the modalities for the exercise of the right of appeal and for the creation and operation of independent arbitration commissions for customs disputes.

(b)    How is he to be informed of his right to further appeal?

The appellant is informed of his rights to a further appeal by express written notification from the appeals authority.

10.   Provide information on the publication, as required by Article 12, of:

(a)    (i)  the relevant national laws;

The laws are published in the Official Gazette and the website of the Ministry responsible for customs.

(ii)    the regulations concerning the application of the Agreement;

They are published in the Official Gazette and the website of the Ministry responsible for customs.

(iii)   the judicial decision and administrative rulings of general application relating to the Agreement;

These are displayed publicly and notified to the persons concerned.

(iv)   general or specific laws being referred to in the rules of implementation or application.

The laws are published in the Official Gazette and the website of the Ministry responsible for customs.

(b)  Is the publication of further rules anticipated? Which topics would they cover?

They are published in the Official Gazette and the website of the Ministry responsible for customs.

11.   Questions concerning Article 13:

(a)    How is the obligation of Article 13 (last sentence) being dealt with in the respective legislation?

Goods may be removed by means of an exceptional direct collection authorization (AETEX) or IM9 summary declarations, with or without the provision of a guarantee.

Article 166.1: When a security is required to ensure that the obligations arising from a Customs procedure will be fulfilled, the Customs shall accept a general security, in particular from declarants who regularly declare goods at different offices in the Customs territory; (2) the Customs shall not require security when they are satisfied that an obligation to the Customs will be fulfilled.

(b)    Have additional explanations been laid down?

No, additional explanations have not been laid down.

12.   Questions concerning Article 16:

(a)    Does the respective national legislation contain a provision requiring customs authorities to give an explanation in writing as to how the customs value was determined?

Yes, in Article 41 of the CEMAC Customs Code, which states that: Upon written request, the importer shall have the right to an explanation in writing from the customs administration of the member State of importation as to how the customs value of the importer's goods was determined.

(b)    Are there any further regulations concerning an above-mentioned request?

No, there are no other regulation concerning the request.

13.   How have the Interpretative Notes of the Agreement been included?

The Interpretative Notes have been incorporated into Articles 45 to 52 of the CEMAC Customs Code.

14.   How have the provisions of the Decision on the Treatment of Interest Charges in the Customs Value of Imported Goods been implemented?

All value adjustment elements not provided for under the provisions of Article 31 of the CEMAC Customs Code are not to be included in the price actually paid or payable, for the purpose of determining the customs value.

Article 31.3: No other additions shall be made to the price actually paid or payable in determining the customs value, save those set forth in this Article.

15.   For those countries applying paragraph 2 of the Decision on the Valuation of Carrier Media Bearing Software for Data Processing Equipment, how have the provisions of this paragraph been implemented?

This provision was incorporated into Law No. 42-2029 of 30 December 2019 on the 2020 Finance Law, and renewed in subsequent Finance Laws, including Law No. 47-2024, of 30 December 2024, containing the 2025 Finance Law, under points 6-8 of 7.1.4 on the modalities related to customs duties and taxes: "Software recorded on carrier media is declared under the tariff heading of the carrier medium. The taxable value for customs purposes is the cost of this medium plus that of the software".

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