SOP Benin

CUSTOMS CLEARANCE PROCEDURE BENIN

Import customs clearance procedure in force in Benin.

The import customs clearance procedure involves six (6) main steps:

  1. Goods bonding
  2. Accounting submission
  3. Declaration entry
  4. Check
  5. Duty clearance
  6. Good collection

Goods Bonding

When goods reach a (maritime, land or airspace) boundary they are stored in warehouses and customs clearance areas by the staff of the operating companies assigned to these sites.

As regards land borders, goods are directly dispatched as prescribed by the law to the nearest Customs Office.

These goods are subject to a summary declaration before the Customs takes control of them.

Filing of the (Written or Verbal) Goods Accounting

All the bonded goods (including goods with Customs duties and taxes exemption) are to be subjected to goods accounting to determine their customs regime.

Individuals Entitled to Make Customs Declarations: Pursuant to the provisions of Article 80 of the West African Economic and Monetary Union’s Customs Code and of Article 97 of Benin Customs Code the following individuals are entitled to make an itemized declaration of imported goods:

  • The owner;
  • The holder of a license or a customs clearing agent
  • Haulage companies.

The required documentation for goods accounting are as follows:

  •  The declaration, the bill of lading (sea way), the air bill (air way), the consignment note (road).
  • invoices (suppliers, freight and insurance and other documents useful for determining the WTO value).
  • The packing list.
  • The importer card.
  • The certificate of origin, if required.
  • the pricing detail certificate formerly called the Customs Valuation Certificate (issued by BIVAC for goods with an FOB value in excess or equal to three (03) million CFAF) and the Goods Inspection Certificate;
  • CIPAF receipt (issued by the Taxation Office);
  • The phytosanitary certificate for some products (meat, edible offal, frozen fish, etc.).

Recording Process

The recording process involves the following activities:

  • ensuring acceptability by ascertaining all the required documentation has been collated (documentation required for goods accounting);
  • Data capturing;
  • À-priori reconciliation of declarations.

Goods accounting are posted through the Automated Customs System (SYDONIA).

Inspection Process

The control involves:

  • controlling the items to be declared (tariff category, origin, value, amount, goods weight, etc.) and supporting documents enclosed with the goods accounting;
  • determining the tax base and assessment of duties and taxes;
  • Physical inspection of goods, as applicable (Red circuit)

Duties Assessment and Settlement

The payment of the assessed duties and taxes leads to the:

  • Issuance of receipts;
  • Issuance of the release warrants (BAE).

Goods Collection

Goods are collected under the supervision of the Customs brigade and involve several stages:

  • confirming the authenticity of the customs documents (declaration, release warrant, receipt);
  • Unpacking;
  • The issuance of the warehouse issue voucher;
  • Goods collection with or without tallying.

It should be specified that tallying is performed by the taking over goods at land borders.

Prepared by:

Import Clearing Department (Ocean)

Harrion Global logistics limited

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