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Sixty-third Year SPECIAL N°09 July 7, 2022

OFFICIAL NEWSPAPER

OF THE

REPUBLIC OF MALI

LAW N°2022-013 OF JUNE 23, 2022

BEARING THE CUSTOMS CODE OF THE REPUBLIC
FROM MALI

GENERAL SECRETARIAT OF THE GOVERNMENT

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2 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

LAW N°2022-013 OF JUNE 23, 2022 PROVIDING CODE OF 6. Customs Office: administrative unit competent for customs clearance
CUSTOMS OF THE REPUBLIC OF MALI as well as premises and other locations approved for this purpose by
the competent authorities; computerized Customs Offices are those in
The National Transitional Council deliberated and adopted at its meeting which the Customs Information System is operational;
of May 19, 2022,

The President of the Transition, Head of State promulgates the law 7. Captain: person hired by the owner to ensure command of a vessel;
whose content follows,

CHAPTER I: DEFINITIONS 8. ECOWAS: Economic Community of West African States;

Article 1: For the purposes of this Code, we mean:

9. Commission: Commission of the West African Economic and
1. Acquit-à-bond: Customs document comprising the commitment on Monetary Union, subject of the UEMOA Treaty;
the part of the signatory to fulfill an obligation. This commitment is
generally guaranteed by a personal or real guarantee; 10. Customs control: performance of specific acts, such as verification
of declarations, inspection of goods, control of the existence and
2. Mutual administrative assistance: measures taken by a customs authenticity of documents, examination of company accounts and other
administration on behalf of another customs administration or in records, control of means of transport, control of baggage and other
collaboration with it, with a view to the correct application of customs goods carried by or on persons, carrying out administrative
legislation and prevention, research and the repression of customs investigations and other similar acts, with a view to ensuring compliance
offenses or the recovery of customs debts; with customs regulations and, where applicable, other provisions
applicable to goods under customs supervision;

3. Customs Administration: administrative service responsible for the

application of customs legislation and the collection of duties and taxes
and which is also responsible for the application of other laws and 11. Approved Customs brokers: legal entities professing to carry out
regulations relating to import, export , the transportation or storage of Customs formalities for others concerning the detailed declaration of
goods; goods;

12. Transnational organized crime: illicit activities carried out by a

4. Building: structured group of three or more people, existing for a certain time and
acting in concert with the aim of committing one or more serious
a) river navigation boat, ferry, floating vehicle and in general, any type offenses in more than one State; as well as those committed in a single
of boat; State when they were prepared, planned, conducted or controlled in
another State; but also those which have produced a substantial effect
in another State, or involving a criminal group which engages in illicit
b) any construction intended to serve as shelter and insulation. activities in another State;

5. Money laundering:
13. Due date: date on which payment of duties and taxes is due;
a) the conversion or transfer of property, by any person who knows or
should have known that such property derives from a crime or offense
or from participation in a crime or offense, with the aim of concealing or 14. Decision: specific act by which Customs resolves a question relating
disguise the illicit origin of said goods or help any person involved in to customs legislation;
this activity to escape the legal consequences of these acts;
15. Advance decision: written decision, communicated by the Customs
Administration to the applicant who requests it before the importation
(b) the concealment or disguise of the nature, origin, location, of a covered Good and which indicates the treatment that the
disposition, movement or actual ownership of property or rights therein, administration will grant to this Good at the time of importation with
by any person who knows or should have known that these assets regard to the tariff classification, origin, method or appropriate criteria
come from a crime or an offense or from participation in a crime or to be used to determine the Customs value based on a particular set of
offense; facts as well as any other matter which it considers worthy of interest;

c) the acquisition, possession or use of property, of which the person

who engages in it knows or should have known, at the time he receives
it, that this property comes from a crime or offense or from participation 16. Declarant: any person who makes a Customs declaration of goods;
to a crime or misdemeanor;

(d) participation in any of the acts referred to in points (a), (b) and (c), 17. Tacit declaration: form of declaration generally in progress in certain
the fact of associating to commit it, of attempting to commit it, of aiding border offices such as international airports. In this case, using the
or inciting someone to commit it commit or advise him for this purpose “Nothing to declare” corridor or the “Items to declare” corridor
or facilitate the execution of such an act; constitutes a declaration;
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 3

18. Customs declaration: act made in the form prescribed by customs 30. Member State: Any State party to the UEMOA or ECOWAS Treaty;
regulations and by which a person indicates the customs regime to be
assigned to the goods and communicates the elements required for the
application of this regime; 31. Examination of the goods declaration: operations carried out by the
Customs Administration to ensure that the goods declaration is
19. Customs clearance: completion of customs formalities necessary correctly established and that the required supporting documents meet
to release goods for consumption, to export them or to place them the prescribed conditions;
under another customs regime;

32. Export: shipment from the customs territory of goods destined for
20. Customs destination of goods: the outside world;

a) assignment of a customs procedure to the Goods; 33. Customs formalities: all operations which must be carried out by
the interested parties and by the Customs Administration to comply
b) its destruction; with customs legislation;

c) its abandonment for the benefit of Customs. 34. Guarantee: what ensures, to the satisfaction of the Customs
Administration, the execution of an obligation towards it. The guarantee
21. Customs debt: obligation for a natural or legal person to pay import is said to be “global” when it ensures the execution of obligations
duties, taxes, other charges and penalties or export duties, taxes, other resulting from several operations;
charges and penalties that apply to goods determined according to the
legislation in force; 35. Import: introduction into the customs territory of goods from outside;

22. Document: any medium where data is recorded or inscribed and 36. Interconnection of computer systems: establishment of a
which can be read or understood by a person, by an Information System communication or link between two networks
or by another device; remote in order to exchange data between several different entities or
between two or more distinct information management systems;
23. Drug: plant, substance or preparation placed under control by
national law or by an international convention ratified by Mali;
37. Interested in fraud: person who, without participating in the
commission of the offense, helped in its conception, its organization or
24. Export duties and taxes: Customs duties and taxes with equivalent in ensuring the impunity of fraudsters and/or who found an interest in it
effect collected on export or on the occasion of the export of goods; without having personally put your hand;

38. Customs legislation: set of legislative and regulatory requirements

25. Import duties and taxes: Customs duties and taxes with equivalent concerning the import, export, transport or storage of goods that the
effect collected on importation or in connection with the importation of Customs Administration is expressly responsible for applying and any
goods and included in the Common External Tariff; regulations adopted by it, under powers assigned to it by law;

26. Vessel: any vessel of more than 5 metric tons gross tonnage;
39. Liquidation of duties and taxes: determination of the amount of
duties and taxes to be collected;
27. Warehousekeeper: person who establishes or on whose behalf the
declaration of placement of the goods under the customs warehouse 40. Controlled delivery: methods used to allow the passage or
regime is established or the person to whom the rights and obligations circulation, within the national territory, of illicit or suspected illicit
of this first person have been transferred; goods or of substances likely to be substituted for them, with the
knowledge and under the control of the competent authorities, with a
28. Expedited shipments: special facilitation procedures put in place to view to to identify the persons involved in the commission of the offense;
enable accelerated release of goods, including air freight;

41. Laws and regulations: all legislative and regulatory provisions for
29. Relief shipments:
which the Customs Administration is responsible for applying;

(a) goods, including vehicles or other means of transport, foodstuffs,

medicines, clothing, blankets, tents, prefabricated houses, water
42. Release of Goods: act by which the Customs Administration allows
purification or storage equipment or other goods of basic necessities,
interested parties to dispose of the goods;
sent to help victims of disasters;

43. Goods: any product and object of a commercial or non-commercial

(b) all equipment, vehicles and other means of transport, specially nature and generally any property capable of transmission and
trained animals, food, supplies, personal effects and other goods appropriation, subject to Customs laws and regulations;
intended for emergency personnel to enable them to carry out their
mission or help him live and work during his mission in the country
affected by the disaster.
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4 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

44. Means of transport: any animal, machine, vehicle having in any way b) export;
served or assisted in the transport of goods;
d) transit;

45. Minutiae: fraudulent goods of low commercial value seized and e) the Customs warehouse;
awaiting confiscation upon request from the Customs Administration
addressed to the Court; f) temporary admission;

46. Release for consumption: customs regime which allows imported g) the factory operated;
goods to be released for free circulation in the customs territory, after
payment of any duties and taxes payable on importation and completion h) prior export;
of all necessary customs formalities;
i) drawback;

47. Omission: the fact of the Customs Administration or the declarant j) temporary import and export;
not acting or not taking, within a reasonable time, the measures required
by customs legislation; k) re-export;

48. Passavant: goods movement permit issued by the Customs l) or any other authorized regime.
Administration;
57. Reimbursement: restitution, total or partial, of duties and taxes
49. Person established in the Union: collected on the goods;

a) any natural person who has his or her principal residence there, 58. Resident:

b) any legal entity which has its registered office, its principal a) any natural person who has his main residence in the customs
administration or a permanent establishment there; territory;

50. Precursors: substances frequently used in the manufacture of drugs b) or any legal entity which has its registered office, its principal
and which are placed under control by national law or by an international administration or a permanent establishment there;
convention ratified by Mali;
59. Customs withholding: administrative maintenance measure
temporary detention of a person under the supervision of judicial police
51. Principle of territoriality: principle according to which the scope of officers at the request of the Customs Administration, in the event of a
a rule is limited to a territorial space; flagrant customs offense being found against him;

52. Compensating products: 60. Risk: probability of the occurrence, in relation to the entry, exit,
transit, transfer or particular destination of goods circulating in the
a) products obtained in the country, resulting from the processing, customs territory, of an event which would have the consequence:
working or repair of goods for which the use of an economic regime has
been authorized;
Or a) either to hinder the correct application of measures that the Customs
Administration is responsible for enforcing;
b) products obtained abroad, resulting from the processing, working or
repair of goods for which the use of the outward processing regime has b) or to harm the financial interests that the Customs Administration is
been authorized. responsible for protecting.

(c) constitute a threat to national security and safety, public health, the
53. Appeal: act by which a person directly concerned, who considers environment or consumers.
himself wronged by a decision or an omission of the Customs
Administration, can appeal to a competent authority;
61. Customs seal: assembly formed by a seal and a link, joined under
conditions offering complete security. Customs seals are affixed for the
54. Re-export: shipment outside the customs territory of goods which application of certain customs regimes (customs transit, in particular)
had previously been imported without having been nationalized by generally in order to prevent or report any attack on the integrity of the
payment of duties and taxes or by exemption; articles on which they are affixed;

55. Remission: exemption from paying duties and taxes assessed on 62. Electronic signature: transposition into digital mode of a handwritten
import or export which have not been paid; signature; mechanism to guarantee the integrity of an electronic
document and to authenticate the author, by analogy with the
56. Customs regime: treatment applicable by the Customs Administration handwritten signature of a paper document. The electronic signature
to goods subject to its control. It is : replaces the handwritten signature with the same legal responsibility
described in the relevant law;

a) release for consumption;

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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 5

63. Authorized Economic Operator (AEO) status: approval granted, after 74. UEMOA: West African Economic and Monetary Union;
audit, by the Customs Administration to companies which request it and
which meet the set granting criteria. It allows them to benefit from 75. Verification of goods: operation by which the Customs Administration
privileges and simplifications of procedures, in accordance with customs carries out the physical examination of the goods in order to ensure that
legislation; their nature, origin, condition, quantity and value comply with the data
in the goods declaration. goods ;

64. Narcotic: drug listed in one of the schedules annexed to the Single
Convention on Narcotic Drugs of 1961; 76. Traveler: any natural person who, whatever their nationality, place of
residence or duration of their trip, enters or leaves the customs territory
65. Psychotropic substance: drug listed in one of the schedules annexed for a legitimate reason.
to the 1971 Convention on Psychotropic Substances;
CHAPTER II: SCOPE OF APPLICATION

66. Surtaxes and measures to protect the national economy: additional Article 2:
customs taxes and measures to which certain goods are subject for
various reasons, in accordance with international rules. We distinguish : 1. Customs legislation applies throughout the customs territory.

- anti-dumping duties; - 2. The customs territory extends to the entire territory of the Republic of
countervailing duties intended to compensate for subsidies granted in Mali.
the country of production of the imported goods; - restrictions on
imports of a 3. Zones exempted from all or part of the customs legislation and
product to protect a national industry (safeguards). regulations, called free zones, may be established by law in the customs
territory.

67. Customs surveillance: action carried out by the Customs Article 3:

Administration to ensure compliance with customs regulations and,
where applicable, other provisions applicable to goods under customs 1. Subject to the provisions of paragraph 2 of the preceding article and
surveillance; unless otherwise provided within the framework of international
conventions or Community customs regulations, customs laws and
68. Customs Tariff: customs document which lists all goods according regulations apply uniformly throughout the customs territory. and without
to the Nomenclature of the Harmonized System of Description and
Coding of goods as well as the amount of duties and taxes applicable to regard to the quality of people.
each goods;
2. Customs legislation and regulations may, in certain cases, apply
outside the customs territory, when international conventions so provide.
69. Common External Tariff: Common External Tariff of the
ECOWAS;
3. Unless otherwise provided, goods imported or exported by the State
70. Customs territory: territory in which customs legislation applies; or on its behalf are not subject to any immunity or exemption.

71. Terrorism: aggression perpetrated by individuals, groups or countries CHAPTER III: CUSTOMS TARIFF
against humans. This concept includes any type of intimidation, offense,
threat, murder, acts of brigandage, highway banditry and any form of Article 4:
violence and threat resulting from
1. Goods entering or leaving the customs territory are liable, as the case
the application of an individual or collective criminal plan. The purpose may be, to import duties or export duties listed in the Customs Tariff.
of terrorism is to frighten people, cause them harm, and endanger their
lives, liberty or security.
Among its different forms is damage to the environment, public or 2. Import duties are those listed in the Common External Tariff.
private infrastructure or the endangerment of one of the national or
natural resources;
3. Unless otherwise provided, entry duties and exit duties are based on
72. Third party: any person who, acting on behalf of another person, the value of the goods as defined in Articles 28 and 29 of this Code.
deals directly with the Customs Administration with regard to the import,
export, transportation or storage of goods;
SECTION I: IMPORT DUTIES

73. Straight transport: transport of goods carried out from the place Article 5:
where these goods were originally dispatched until their arrival in the
customs territory, without having been transshipped, placed in a 1. On importation, the Customs Tariff consists of the Common External
warehouse or released for consumption in an intermediate country ; Tariff.
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6 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

2. The Common External Tariff is composed of: CHAPTER V: GRANT OF THE CLAUSE
TRANSITIONAL
-
a Tariff and Statistical Nomenclature; a table of
- duties and taxes. Article 12:

Article 6: 1. Any act establishing customs measures less favorable than the
previous measures may grant the benefit of the former measures to
1. The Tariff and Statistical Nomenclature is the Statistical Tariff goods which can be proven to have been dispatched to the customs
Nomenclature of the Economic Community of West African States territory before the date of entry into force of the said act, when they
based on the Harmonized System of Description and Codification of are declared for release for consumption, without having been placed in
goods. warehouse or constituted in deposit.

2. The goods appearing in the Tariff and Statistical Nomenclature are

divided into product categories. 2. The justifications must result from the last transport documents
created before the date of entry into force of the act, with direct and
Article 7: The ECOWAS Council of Ministers sets: exclusive destination for the customs territory.

- the table of duties and taxes listed in the External Tariff CHAPTER VI: POWERS OF THE GOVERNMENT
Common ;
- the rates and basis of duties and taxes. SECTION I: TAX TREATMENT
PREFERENTIAL
SECTION II: EXPORT DUTIES
Article 13: Subject to the compliance of this measure with
Article 8: On export, the goods may be subject to payment of duties and the commitments made by Mali within the framework of the customs
taxes in force. union, the Government may grant, by decree taken in the Council of
Ministers, a preferential tax regime to countries which provide Malian
SECTION III: OTHER DUTIES AND TAXES goods with reciprocal advantages.
COLLECTED BY THE CUSTOMS ADMINISTRATION

Article 9: In addition to the rights referred to in Articles 5 and 8 of this SECTION II: SPECIAL MEASURES
Code, imported or exported goods may be subject to other taxes, duties
and contributions which the Customs Administration may be responsible Article 14:
for ensuring the collection of.
1. The Government may, by decree taken in the Council of Ministers:

Unless otherwise provided in the texts establishing them, these taxes and
contributions are liquidated and recovered and the offenses noted are a) subject, by reciprocity, foreign goods to duties, taxes, surcharges or
prosecuted and punished as in Customs matters. customs formalities of any nature, identical or similar as the case may
be, to those which, in the countries of origin, are applicable to Malian
goods; these measures must, however, be consistent with the
SECTION IV: HIGHLY commitments made by Mali within the framework of the customs union;
TAXED

Article 10: b) urgently take, in cases where measures adopted by foreign countries
are likely to hinder Malian trade, all measures appropriate to the
1. On importation, the provisions of this Code concerning highly taxed circumstances.
goods only apply to those for which all duties and taxes are greater
than or equal to 20% of the value.
2. The measures taken pursuant to the provisions of the
preceding paragraph are reported following the same procedure.

Article 15: In the event of mobilization or manifest aggression putting

2. On export, the provisions of this Code concerning highly taxed goods
the country in the need to provide for its defense in times of external
only apply to those for which the total duties and taxes are greater than tension or when circumstances require it, the Government may regulate
5% of the value. or suspend the import and export of certain goods.

CHAPTER IV: FLAT TAXATION Article 16:

Article 11: The Customs Administration may collect a flat-rate tax 1. The Government may regulate or prohibit, under conditions
covering all duties and taxes to which goods devoid of any commercial compatible with its international commitments, imports or exports
nature, being the subject of small shipments addressed to individuals which cause or threaten to cause significant harm to an existing branch
of national production or the creation of which is undertaken or planned.
or contained in travelers' luggage, are liable.

2. The Government may, when circumstances justify it, create a structure

The flat-rate tax referred to above is recovered, according to responsible for the prior documentary verification of goods upon
the rate fixed by law, as in matters of Customs and according importation and their scanning upon arrival.
to the conditions fixed by order of the Minister responsible for Customs.
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3. The terms of application of paragraph 2 of this article are determined CHAPTER VIII: CONDITIONS OF APPLICATION
by decree taken by the Council of Ministers. PREFERENTIAL RATES

SECTION III: RESTRICTIONS ON ENTRY AND Article 22: The benefit of the tariff preferences provided for in Article 21
CONDITIONING is subject to proof of the origin of the goods, their proper transportation
and respect for the principle of territoriality.
Article 17: Orders from the Minister responsible for Customs may:

1. limit the competence of certain Customs Offices and designate those Article 23:
through which certain customs operations must be carried out;
1. Straight transport is not interrupted if the goods have been
transhipped in an intermediate country for geographical reasons or
2. establish, for certain goods, specific packaging rules. cases of force majeure, provided that they have remained under the
supervision of the Customs Administration of the country transit or
storage and that they have not undergone any operations other than
Article 18: unloading or reloading or any other operation intended to ensure their
preservation in the State.
1. Joint orders from the Minister responsible for Customs and the
ministers authorized in this matter may:
2. Proof that the conditions of proper transport are met is provided by the
a) set the limits of the river ports and customs airports within which production of the Customs Administration:
disembarkations and embarkations must take place;

a) either a transport document issued in the country of export and under

(b) provide that certain goods may only be imported or exported by cover of which the crossing of the country of transit took place;
means of transport of a certain tonnage and fix this tonnage.

b) either a transit document issued by the Customs Administration

2. Decrees may, when circumstances so require, specifically regulate of the country of transit.
the import or export of certain goods.
3. Temporary or permanent exemptions from the condition of proper
transport may be granted by joint order of the Ministers responsible for
SECTION IV: CUSTOMS CLAUSES Customs and Transport.
CONTAINED IN THE PRICES AND AGREEMENTS OF
TRADE CHAPTER IX: CONDITIONS OF APPLICATION OF
THE TARIFF LAW
Article 19: The provisions concerning the customs regime or the
Customs Tariff, contained in commercial arrangements, conventions or SECTION I: GENERAL
treaties and in their annexes, may be provisionally implemented by
order. Article 24:

SECTION V: GENERAL REGULATIONS OF 1. Goods imported or exported are subject to the tariff law in the State
CUSTOMS where they are located at the time of
this becomes applicable to them.
Article 20:
2. However, the Customs Administration may authorize the separation
1. The provisions applicable to customs matters are of goods which, in the same load, have been damaged following events
established either by laws, decrees, orders of the Minister occurring before
responsible for Customs after consulting the ministers recording the declaration in detail:
concerned or by administrative acts of the Director General of Customs.
a) upon importation, damaged goods must be either destroyed
2. Unless otherwise provided, these texts must be published promptly immediately, re-exported, taxed according to their new State, or
and in a non-discriminatory and easily accessible manner. abandoned for the benefit of the Administration of
Customs ;

CHAPTER VII: CONCESSION OF RATES b) on export, damaged goods must either be taxed according to their
PREFERENTIALS IN THE FRAMEWORK OF INTEGRATION new State or reshipped internally.
ECONOMIC
3. Specific duties are levied without regard to the relative value or
Article 21: Products originating from member states of economic degree of conservation of the goods.
integration organizations to which the Republic of Mali has joined
benefit from tariff preferences according to the rules set by these
organizations.
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SECTION II: KIND OF GOODS SECTION IV: THE CUSTOMS VALUE OF

GOODS
SUBSECTION 1: DEFINITION AND
RATE CLASSIFICATION SUBSECTION 1: ON IMPORT

Article 25: Article 28:

1. The type of goods is the name assigned to them by the Customs 1. On importation, the valuation of goods takes place in accordance with
Tariff. the relevant rules of the Agreement on the Implementation of Article VII of
GATT known as the World Trade Organization Agreement on Customs
2. For the purposes of applying tariff, fiscal and other measures, tariff Valuation.
classification is the determination of the subheading of the ECOWAS
Tariff and Statistical Nomenclature (NTS) in which the Goods must be
classified according to the general rules for the interpretation of the 2. The terms of application of this article are specified,
Harmonized System of Description and Coding of goods included in the where necessary, by order of the Minister responsible for Customs.
Customs Tariff.
SUBSECTION 2: FOR EXPORT

SECTION III: ORIGIN AND PROVENANCE Article 29:

GOODS
1. On export, the value to be declared is that of the
Article 26: Goods at the point of exit, increased, where applicable,
by transport costs to the border, but not including the amount:
1. On importation, unless special provisions provided for by international
commitments in force for the granting of preferential tariffs are applied, a) exit rights;
Customs duties are collected according to the origin of the goods.
(b) internal taxes and similar charges from which the exporter has been
released.
2. Are considered as originating from a country:
2. The terms of application of this article are determined
a) mineral substances extracted from the ground; by order of the Minister responsible for Customs.

b) the products of the plant kingdom which are harvested there; SECTION V: WEIGHT OF GOODS

c) live animals born and raised there; Article 30:

d) products from live animals raised there and animal by-products; 1. For the purposes of this Code, we mean:

- gross weight: the cumulative weight of the Goods and

e) the products of fishing and hunting practiced there; all its
packaging; - net weight: the weight of the Goods
f) products extracted from the sea by boats registered there and flying stripped of
the flag of the same country; all its packaging; - tare: the weight of the packaging.

g) products which are sufficiently processed there. The tare is:

3. Joint orders of the Minister responsible for Customs and the ministers - real when it corresponds to the actual weight of the
concerned establish the rules to be followed to determine the origin of packaging; - flat rate when it represents the weight of the
processed products as well as the conditions under which proof of packaging calculated as a percentage of the gross weight.
origin must be produced.
2. A joint order of the Ministers responsible for Customs and Trade sets
4. The rules applicable for determining the Community origin of goods the conditions for determining the weight of goods, as well as the tax
are established by the protocols and regulations adopted by the regime for full imported packaging.
authorities of the Regional Economic Communities concerned.

CHAPTER X: PROHIBITIONS
Article 27: The country of origin is the one from which the goods were
shipped straight to the customs territory. SECTION I: GENERAL

Article 31:

1. For the purposes of this Code, any goods whose import or export is
prohibited for any reason whatsoever or subject to restrictions, quality
and packaging rules or specific formalities are considered prohibited. .
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2. The provisions of the preceding paragraph fall within the scope 2. This provision also applies to foreign products, manufactured or
of the provisions of the preceding paragraph, goods whose import natural, obtained in a locality with the same name as a Malian locality,
or export is prohibited for reasons of protection: when these products do not bear, at the same time as the name of this
locality, the name of the country of origin and the words “imported” in
a) public order; clearly visible characters.

b) public safety;
Article 33:
c) the health or life of people, animals and plants;
1. The import, export and re-export of counterfeit goods are prohibited,
including when they are:
d) public morality;
a) declared for transit or for another suspensive or special regime;
e) the environment;

f) national treasures of artistic, historical or archaeological value; b) placed in free zones or in stores and customs clearance areas.

g) intellectual property rights; 2. For the purposes of paragraph 1 of this article, goods manufactured by
infringing the rights protected in Mali of the holder or beneficiary of the
h) competition law; exclusive right of use are considered infringing:

i) consumer interests.
- a patent of invention; a utility
- model; a brand of product
3. When the import or export of a Good is permitted only upon presentation
-
of an authorization or the observation of rules relating to restrictions on or service; an industrial design and model; a
- right under literary and artistic
import or export, quality or packaging or the fulfillment special formalities,
-
the prohibition is lifted in the event of: property; a right under the title of geographical indication; of a
-
plant variety right.
-

a) production of an official document authorizing the import or export Article 34: All foreign products which do not meet the obligations imposed
applicable to the declared goods; by community regulations regarding indication of origin are prohibited
from entry and excluded from the warehouse.
b) compliance with rules relating to import or export restrictions;

CHAPTER XI: TRADE CONTROL

c) compliance with quality and packaging rules; OUTSIDE

d) completion of the specific formalities required. Article 35: In addition to the obligations provided for in this Code,
importers and exporters must comply with foreign trade control
4. Any official document authorizing the import or export of prohibited regulations.
goods cannot, under any circumstances, be the subject of a loan, a sale,
a transfer or, in general, any transaction on the part of the holders to CHAPTER XII: OPERATOR STATUS
whom it was delivered by name. ECONOMIC

Article 36:
5. The list of prohibited goods is established by joint order of the Minister
responsible for Customs and the Minister responsible for Trade. 1. Any economic operator established on the national territory and
meeting the criteria set in this area may request to benefit from the status:

SECTION II: PROHIBITIONS RELATING TO THE

PROTECTION OF BRANDS, INDICATIONS a) Authorized Operator (OA) for customs simplifications, which allows
ORIGIN AND INTELLECTUAL PROPERTY the holder to benefit from certain simplifications in accordance with
customs legislation;
Article 32:
b) Authorized Economic Operator (AEO) for security and safety, which
1. All foreign products, natural or manufactured, bearing either on allows the holder to benefit from customs simplifications and certain
themselves or on packaging, in particular boxes, bales, envelopes, strips, facilities in terms of security and
are prohibited from importation, excluded from the warehouse and from safety.
transit and circulation. or labels, a trademark, a name, a sign or any
indication likely to lead one to believe that they were manufactured in 2. This status is granted by the Customs Administration, if
Mali or in a member country of the Regional Economic Communities. necessary after consultation with other competent authorities,
and is subject to monitoring.
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10 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

Article 37: The granting criteria, terms and conditions of application of 3. In the cases referred to in paragraph 2 above, when the contested
this section are set by order of the Minister responsible for Customs. decision results in the application of import or export duties, the
suspension of the execution of this decision is subject to the provision
of a guarantee, unless it is established, on the basis of a documented
CHAPTER XIII: REMEDIES IN MATTERS assessment, that this guarantee would be likely to cause serious
CUSTOMS economic or social difficulties for the debtor.

Article 38:
Article 41:
1. Everyone has the right to appeal against decisions relating to the
application of customs legislation taken by the Customs Administration 1. The Customs Appeals Commission is composed of a president
and which concern them directly and individually. appointed by joint order of the ministers responsible for Customs and
Justice and four experts selected for their technical competence.

Anyone who has requested an advance decision from the Customs

Administration pursuant to Article 146 of this Code, but who has not 2. Only persons appearing on the list established by order of the Minister
obtained a decision on this request, also has the right to appeal. responsible for Customs may be designated as experts for each dispute
brought before the Commission. This list indicates each person's area
of expertise.
2. The right of appeal may be exercised:
3. In each case, the President of the Commission designates the experts
a) in a first phase, before the Director General of called to sit. These experts are bound by professional secrecy.
Customs ;

b) in a second phase, before the Customs Appeals Commission referred 4. The president of the Commission may also order any personal
to in Article 41 of this Code; hearings, research or analyzes that he deems useful for the investigation
of the case.
When the dispute concerns the species, origin or value of the goods,
the party contesting the decision rendered by the Customs Appeals 5. In its decision, the Commission must indicate in particular the name
Commission may refer the matter to the competent bodies of the of the members having deliberated, the subject of the dispute, the name
Regional Economic Communities to which the Republic of Mali has and address of the applicant, the summary statement of the arguments
joined, for arbitration. presented, the technical findings and the reasons for the solution
adopted, which must be based on international and national customs
c) finally before the judicial authority. legal instruments. When the dispute relates to the species, the tariff
position of the disputed goods must also be specified.
3. The appeal is submitted in writing; he is motivated.

Article 39: 6. The Commission's decision is notified to the parties without delay.

1. The Customs Administration decides on the appeal and notifies its

decision to the applicant in writing, as soon as possible. 7. The costs incurred by the operation of the Commission are the
responsibility of the Public Treasury.
2. When an appeal addressed to the Customs Administration is rejected,
the latter notifies the applicant, in writing, of the reasons for its decision 8. The internal regulations of the Commission are established by order
and informs him of his right to file a new appeal before the Appeals of the Minister responsible for Customs.
Commission in customs matters, specifying the period before the expiry
of which this new appeal must be lodged. CHAPTER XIV: CUSTOMS CONTROLS

Article 42:
3. The applicant is also entitled to appeal to the Customs Appeals
Commission in the absence of a response from the Customs 1. The Customs Administration exercises all customs controls that it
Administration within a reasonable time. considers necessary, including a posteriori, that is to say after the
release of the goods, as indicated in Title X of this Code.
4. The terms of application of the provisions of paragraphs 1, 2 and 3,
and in particular the various appeal and response deadlines, are set by
order of the Minister responsible for Customs. 2. Customs controls are limited to the minimum time necessary to
ensure application of customs legislation.
Article 40:
3. Customs controls may in particular consist of checking the goods,
1. The lodging of an appeal does not suspend the execution of the taking samples, checking the declaration data as well as the existence
contested decision. and authenticity of the documents, examining the accounts of economic
operators and other records, checking the means transport and inspect
2. However, the Customs Administration suspends, in whole or in part, baggage and other goods carried by or on persons as well as conduct
the execution of the said decision when it has well-founded reasons to investigations and carry out other similar acts.
doubt the conformity of the contested decision with customs legislation
or to think that a irreparable damage is to be feared for the person
concerned.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 11

4. Customs controls may be carried out on the basis of information (b) on a temporary basis, in the event of unavailability of the IT systems
collected prior to the arrival of people or goods or by investigation with of customs authorities or economic operators.
the Customs agent, the importer or exporter, the recipient or any person
directly or indirectly interested in said operations, as well as any other
person possessing the documents and data relating to the customs Article 45:
clearance of the goods.
1. Any information of a confidential nature or provided for
confidential information obtained by the Customs Administration in the
context of the performance of its tasks is covered by professional
5. Customs controls other than unannounced controls are mainly based secrecy. It is not disclosed by the Customs Administration without the
on risk analysis and management. express permission of the person or authority who provided it.

6. A decision of the Director General of Customs determines the general

intelligence framework and the modalities for implementing risk analysis However, this information may be transmitted without permission when
and management. the Customs Administration is required or authorized to do so in
accordance with the provisions in force, particularly in the context of
Article 43: legal procedures.

1. The Customs Administration does not request payment of any fees 2. The confidential information referred to in paragraph 1 may be
for carrying out customs controls or any other act linked to the communicated to the customs authorities or other competent authorities
application of customs legislation during the legal opening hours of the of foreign countries for the purposes of customs cooperation with
competent Customs Offices. these countries within the framework of a mutual administrative
assistance agreement.

2. However, the Customs Administration may request payment of fees Article 46:
or recover costs for services rendered, in particular in the following
cases: 1. The Customs Administration and economic operators may exchange
information which is not expressly required by customs legislation, in
a) the required presence of customs personnel outside legal office particular when such information is exchanged for the purposes of
opening hours or in premises other than those of Customs; mutual cooperation aimed at identifying and countering risks. This
exchange can be carried out within the framework of a written agreement
and provide access to the computer systems of economic operators by
b) analyzes or assessments of goods as well as postal costs for their the Customs Administration.
return to the applicant;

(c) examining or taking samples of goods for verification purposes; 2. Unless the parties agree otherwise, any information provided by one
party to the other within the framework of the cooperation referred to in
paragraph 1 shall be considered confidential.
d) the destruction of goods, in the event of costs other than those linked
to the use of customs personnel;
Article 47:
e) exceptional control measures, when these prove necessary due to
the nature of the goods or 1. Any person involved in the completion of customs formalities or in
potential risk. customs controls provides the Customs Administration, at its request
and within any deadlines set, with all the documents or information
CHAPTER XV: APPLICATION OF THE required, in an appropriate form, as well as all assistance necessary to
INFORMATION TECHNOLOGY AND carry out the aforementioned formalities or checks.
COMMUNICATION OF INFORMATION BETWEEN
CUSTOMS ADMINISTRATION AND
OPERATORS
2. The submission of a declaration by a person to the Customs
Article 44: Administration or the presentation of an application for authorization or
any other decision, makes the person concerned responsible for:
1. Any exchange of information, such as declarations, requests or
decisions between economic operators and the Customs Administration,
as well as the storage of this information, under customs legislation, is (a) the accuracy and completeness of the information provided in the
carried out, to the extent possible , using a computer data processing declaration, notification or request;
method.

(b) the authenticity, accuracy and validity of the documents

accompanying the declaration, notification or request;
2. Means of exchanging and storing information other than the computer
data processing methods referred to in paragraph 1 may be used as
follows:
(c) where applicable, compliance with all the obligations relating to the
(a) permanently in cases duly justified by the type of traffic concerned placement of the goods in question under the customs procedure in
or when electronic data processing methods are not appropriate for the question, or to the execution of authorized operations.
purposes of the customs formalities concerned;
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12 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

These provisions also apply to the communication of any information CHAPTER XVII: THE POSSIBILITY OF PRESENTING
required by or provided to customs authorities. OBSERVATIONS, INFORMATION FROM THE PUBLIC
BEFORE THE NEWS COMES INTO FORCE
PROVISIONS AND CONSULTATIONS
3. When the declaration filed, the request presented or the information
provided emanates from a Customs agent, this agent is also bound by Article 50:
the obligations referred to in this article.
1. Draft or proposed laws and regulatory texts relating to the movement,
release, customs clearance of goods and customs procedures must,
CHAPTER XVI: PUBLICATION AND except in special circumstances, be brought to the attention of the public
AVAILABILITY OF NATURE INFORMATION with a view to obtaining their comments. An appropriate period of time
CUSTOMS is given to the public so that interested persons can make their
observations.
Article 48:

1. The following provisions, procedures and information are published 2. The date of entry into force of these laws and regulatory texts is
by the Customs Administration in an easily accessible manner so that deferred, except for urgent measures of application, in order to enable
economic operators and the public can become aware of them: interested parties to comply with the new provisions.

a) this Customs Code as well as the acts taken for its application; 3. Information and explanations concerning the modifications brought
about by these laws and texts are made available to the public as soon
as possible before the entry into force of these laws or texts in the
b) import, export and transit procedures, those relating to customs manner provided for in Article 48, paragraph 2.
procedures, as well as the required forms and documents;

4. The Customs Administration regularly organizes consultations with

c) the rates of duties applied and taxes, fees and charges of all kinds economic operators.
required on import or export;
CHAPTER XVIII: REPRESENTATION IN
CUSTOMS
(d) rules concerning the classification or valuation of products for
customs purposes; Article 51:

e) texts relating to rules of origin; 1. Apart from the establishment of the detailed declaration for which
representation can only be entrusted to a Customs agent, or to a person
f) restrictions or prohibitions on import, export or transit; authorized to clear Customs on their own account, in accordance with
Article 141 of this Code, any person may freely be represented before
the Customs Administration for the accomplishment of the acts and
g) the penalties provided for in the event of non-compliance with import, formalities provided for by legislation, provided that the designated
export or transit formalities; representative is established in the customs territory.

h) the applicable remedies and procedures;

i) agreements or parts of agreements concluded with one or more 2. The representative must present proof of his authorization by the
countries relating to import, export or transit; person represented at any request from the Customs Administration.

(j) procedures relating to the administration of tariff quotas.

TITLE II: ORGANIZATION AND
OPERATION OF THE ADMINISTRATION OF
2. The above-mentioned provisions, procedures and information are CUSTOMS
published on the website of the Customs Administration and are
updated regularly within a reasonable time. CHAPTER I: THE SCOPE OF ACTION OF
CUSTOMS ADMINISTRATION
Article 9:
Article 52: The action of the Customs Administration is exercised over
1. The Customs Administration establishes, within the limits of the the entire customs territory under the conditions set
resources at its disposal, one or more information points to respond by this Code.
free of charge to reasonable requests presented by natural and legal
persons concerning the provisions, procedures and information referred Article 53:
to in Article 48 as well as to provide the required forms and documents.
1. A special surveillance zone called the Customs department is
organized along the land borders.
2. These information points respond to requests for information and
provide forms and documents within a reasonable time limit, set by the 2. The Customs radius extends between the limit of the customs territory
Director General of Customs, which may vary depending on the and a line drawn 20 kilometers beyond.
complexity or nature of the request.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 13

3. To facilitate the repression of fraud, the depth of the radius may be Article 58:
increased beyond this limit.
1. As part of the fight against fraud and when circumstances require it,
4. Distances are calculated as the crow flies without regard to road the local administrative authority must, at the request of the Customs
windings. Administration, make available administrative premises available on a
temporary basis, specific to the establishment of Offices and
5. A joint order of the ministers responsible for Customs and territorial accommodation of agents.
administration establishes the terms of application of this article, in
particular the outline of the interior limit of the Customs department.
2. The local administrative authority must take, without delay, the
necessary measures to ensure that the said premises are made available
CHAPTER II: ESTABLISHMENT AND to Customs agents.
THE ORGANIZATION OF OFFICES, BRIGADES AND
CUSTOMS POSTS CHAPTER III: IMMUNITIES,
SAFEGUARDING, OBLIGATIONS AND
Article 54: PRIVILEGES OF CUSTOMS AGENTS

1. Customs formalities can only be completed at Customs Offices and Article 59:
Posts.
1. Customs agents are under the special protection of the law.
2. However, customs clearance operations may be carried out in
Customs Brigades, or in any other place designated by decision of the
Director General of Customs. 2. It is prohibited for anyone:

3. Customs Offices, Brigades and Posts are established, on the proposal a) to mistreat them, defame them, insult them, threaten them and insult
of the Director General of Customs, by order of the Minister responsible them in the exercise of or because of the exercise of their functions;
for Customs who also establishes their competence.

4. They are deleted under the same conditions. b) to commit violence or assault on their person because of their duties;

Article 55: The Customs Administration is required to materialize the

presence of each Customs Office, Brigades and Posts by an appropriate c) to oppose in any way the exercise of their functions.
nameplate, the arrangement of which on the ground must allow users
to orient themselves in order to carry out their duties. Customs
operations and to comply with the injunctions made to them, in particular 3. The State protects Customs agents against disturbances, defamation,
with regard to the conduct and release of goods into Customs. threats, outrages, insults, violence, assaults or attacks of any nature
whatsoever to which they may be subject in the exercise or due to the
exercise of their functions.
Article 56:

1. The opening and closing hours of Customs Offices, Brigades and 4. The civil and military authorities are required, at the first requisition,
Posts correspond to legal working hours in the Republic of Mali. to lend a hand to Customs agents in carrying out their mission.

2. However, customs formalities may be completed, at the request of Article 60:

users, outside the Customs Offices or outside the opening hours of the
said Offices. 1. Customs officers of all ranks must take an oath before the competent
judicial authority in whose jurisdiction they have been appointed.
3. The conditions of application of paragraph 2 of this article are
determined by order of the Minister responsible for Customs.
2. The taking of the oath is recorded free of charge at the Court Registry.
Article 57: The act of this oath is exempt from stamp and registration. It is
transcribed free of charge on the employment commissions referred to
1. As part of the implementation of the UEMOA Regulations relating to in Article 62 of this Code.
Juxtaposed Control Offices and coordinated border management, the
Customs Administration, in collaboration with its counterparts from Article 61: Before the territorially competent judicial authority, Customs
neighboring countries, strives to harmonize skills and opening hours at agents of all ranks take an oath according to the following formula: “I
the level of national and foreign Customs Offices located at the crossing swear to exercise my functions with honor, dignity, loyalty and integrity;
point of a common border. to ensure compliance with the law, to observe professional secrecy in
all circumstances.”

2. As part of the implementation of the UEMOA regulation relating to Article 62: In the exercise of their functions, Customs agents must be
Juxtaposed Control Offices and coordinated border management, the provided with their employment commission mentioning their swearing-
Customs Administrations, at the crossing point of common borders, in. They are required to show it at the first requisition.
carry out, whenever possible, joint or single controls.
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14 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

Article 63: Customs agents are required, for the exercise of their duties, Article 68: The culprit who denounces corruption or extortion may be
to wear a uniform. The composition of the uniform and the conditions absolved of penalties, fines and confiscations, to the extent that the
of its wearing are set by decision of the Director General of Customs. information provided led to the establishment of the accuracy of the
denunciation.

Article 64: Article 69:

1. Customs agents have, for the exercise of their duties, the right to 1. Any Customs agent who is dismissed from his employment or who
carry weapons. leaves it as a result of being placed on availability, secondment or
admission to retirement, is required to hand over to his administration,
In addition to self-defense, they can use it: his employment commission, the registers, seals , weapons and items
of equipment with which he is responsible for his service and to render
a) when violence or assault is committed against them or when they are his accounts.
threatened by armed individuals;
2. He must also return to the administration all the distinctive signs of
b) when they cannot otherwise stop vehicles, boats and other means of the uniform in his possession.
transport whose drivers do not comply with the stop order;
3. Any Brigade agent who is dismissed from his employment or who
leaves it as a result of being placed on availability, secondment or
c) when they cannot otherwise oppose the passage of a group of people admission to retirement, may be required to establish his residence
who do not stop at the summons addressed to them; within the customs territory, 100 kilometers from the limit of the Customs
radius.
However, the agent who already had his domicile in the Customs
d) when they cannot capture alive animals used for fraud or which are department before entering the Customs Administration, can return to
attempted to be imported or exported fraudulently or which are said domicile.
circulating irregularly.
4. The agents, referred to in paragraphs 1 and 3 of this article, who do
2. The terms of use of the weapon are determined by decision of the not comply, within one month, with the summons to leave the Customs
Director General of Customs. department, are prosecuted by the Public Prosecutor, in accordance
with the provisions of the Code of penal procedure.
Section 65:

1. Except in situations where they are running a Article 70: Customs agents as well as all persons called upon in the
controlled delivery mission or infiltration mission course of their functions or responsibilities to exercise, in whatever
provided for in articles 90 and 91 of this Code, the agents of capacity, are bound by professional secrecy, under the conditions and
Customs cannot refrain from apprehending fraudsters when the under the penalties provided for by the Penal Code. either, functions in
possibility exists; they are required to deposit as soon as possible all the Customs Administration or to intervene in the application of customs
the goods seized between the regulations.
hands of the guardian designated in accordance with the provisions of
article 338 of this Code, all under penalty of the sanctions provided for Article 71:
by the Penal Code.
1. The Customs Administration is authorized to communicate the
2. Customs agents are required to strictly comply with the Code of information it holds regarding foreign trade and financial relations with
Professional Conduct and Ethics. foreign countries to the services under the Ministry responsible for
Customs and other ministerial departments and the Central Bank
Article 66: Customs agents are prohibited, under penalty of the sanctions provided which , through their activity, participate in the public service missions
for by the Penal Code in matters of corruption and extortion, from directly or to which the Customs Administration contributes. The information
indirectly receiving any gratification, reward or present whatsoever, or from communicated must be necessary for the accomplishment of these
receiving for their own accounts for all or part of the duties and taxes. missions.

It may also communicate to the same structures all information,

certificates, reports and other documents likely to establish that the
Article 67: They are expressly prohibited, by any form of attack on the laws and regulations that they are responsible for applying have been
functioning of the Customs Information System from: violated.

2. Persons having to know and use the information thus communicated

- distort or attempt to distort the functioning of the service are, under the conditions and under the penalties provided for by the
customs IT; - fraudulently Penal Code, bound by professional secrecy for all matters relating to
introduce or attempt to introduce data said information.
in the Information System; - modify
or attempt to fraudulently modify computerized customs data stored, 3. The Customs Administration is also authorized to communicate the
processed or transmitted by the Customs Information System, information it holds in matters of foreign trade to the holders of a patent,
generating falsified data, with the intention that they are taken into an exclusive right of exploitation and a license with regard to the goods
account or used for legal purposes as if they were original; - fraudulently covered by these patents, rights or licenses.
erase or attempt to erase computerized customs data.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 15

4. The Customs Administration is authorized, subject to reciprocity, to Article 73:

provide international organizations and qualified authorities of foreign
countries with all information, certificates, reports and other documents 1. All drivers of means of transport must comply with the orders of
of interest to their mission or likely to establish the violation of the laws Customs agents.
and regulations applicable to entry or exit from their territory, in
accordance with the legislation on the protection of personal data. 2. The latter may use their weapons, under the conditions set out in
Article 64 above or any appropriate devices, to immobilize means of
transport, when the drivers do not stop at their injunctions.

5. Agents of the General Directorate of Customs, officers and agents of

the judicial police and agents of other public administrations concerned 3. The list of suitable devices and their conditions of use are determined
may communicate to each other, on request or spontaneously, all by decision of the Director General of Customs.
information and documents held or collected within the framework of
their mission combating fraud, transnational organized crime, money Article 74:
laundering and terrorism; more particularly missions to combat
counterfeiting, import, export and possession of substances or plants 1. Customs officers may visit boats, canoes, pinnaces and other vessels
classified as narcotics, weapons and their components, munitions or which are in river ports or which go up or down rivers and canals. They
explosives. can stay there, open the rooms and cupboards, holds or packages to
carry out visits. They can remain there until they are unloaded or
removed.
6. Agents of the General Directorate of Customs and agents of the
public administrations concerned may communicate to each other,
upon request or spontaneously, all information and documents held or 2. The captains of the vessels must receive the Customs agents,
collected in the exercise of missions relating to: accompany them and, if they request it, have the hatches, rooms and
cupboards of their vessels opened as well as all other premises and
packages designated for the visit.
a) the control of petroleum products;
3. Customs agents may detain in ports where Customs is established,
b) control of imports, transfers, brokering and transit of dual-use goods, or have them taken there to be detained, vessels whose captains refuse
chemical, biological, radiological and nuclear products; to comply with the requirements of paragraph 2 of this article.

c) environmental protection, in particular cross-border transfers of 4. In these cases, they must request the assistance of a judicial police
waste, dangerous substances and protection of the ozone layer; officer who is required to open hatches, rooms, cupboards and
packages; A report is drawn up of this opening and of the findings made
at the expense of the captains.
d) the protection of cultural property;
5. The agents responsible for verifying buildings and cargoes may, at
e) the protection of intellectual property rights; the end of legal working hours or when loading or unloading operations
are completed, close and seal hatches, rooms, cupboards or any other
f) defending consumer interests; premises which cannot be reopened only in their presence.

g) compliance with competition law;

Article 75: For the exercise of the rights of inspection, verification,
h) the implementation of the Convention on International Trade in control and surveillance provided for by this Code and the texts taken
Endangered Species of Wild Fauna and Flora. for its application, Customs agents may use seals whose shapes and
characteristics are defined by decision of the Director General of
Customs.
CHAPTER IV: POWERS OF AGENTS OF
CUSTOMS Only approved establishments, under the conditions set by the Customs
Administration, can provide seals.
SECTION I: THE RIGHT OF VISITATION OF
GOODS, MEANS OF TRANSPORT AND Said establishments may be subject to control by the Administration.
PEOPLE

Section 72: However, the Customs Administration may accept seals used by
individuals or organizations approved by foreign customs
1. For the application of the provisions of this Code and with a view to administrations, within the framework of agreements concluded with
investigating fraud, Customs agents may inspect goods and means of said administrations.
transport and that of persons, upon entry, upon arrival. exit, in transit
or transshipment. Unless an exemption is granted under the conditions set by the Customs
Administration, sealing costs are the responsibility of the natural or legal
persons concerned by the visits, verifications, controls and surveillance of
2. Generally speaking, no restriction may be imposed on the Customs the Customs Administration.
Administration on the powers referred to in the preceding paragraph,
except those which are included in this Code.
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16 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

Article 76: Section 78:

1. When there are serious indications that a person is carrying products 1. When the needs of their service require it and if there is no immediate
concealed in their body, Customs officers may contact the medical public passage, Customs agents have the right to cross private property
services to subject them to medical screening examinations after located on the land where their action is carried out. They have the right
obtaining their consent. to possibly set up ambushes on unfenced private property.

2. In the event of refusal by the person, Customs agents submit to the 2. The fact of erecting an obstacle or refusing to allow Customs agents
president of the territorially competent Court a request for authorization to pass through these areas constitutes opposition to the exercise of
to carry out the necessary medical screening examinations. This request their functions.
is annexed to the minutes reporting the progress of the procedure.
SUBSECTION 2: HOME VISITS

3. The magistrate seized may authorize Customs agents to carry out the Section 79:
examinations. He then designates the doctor responsible for performing
them as soon as possible. 1. For the investigation and detection of customs offences, Customs
agents authorized for this purpose by the Director General of Customs
4. The results of the examination communicated by the doctor, the may carry out domiciliary visits to all places, even private ones, where
observations of the person concerned and the progress of the procedure the goods and documents relating to these offenses as well as that the
must be recorded in a report sent to the magistrate. goods and assets originating directly or indirectly are likely to be held
or to be accessible or available and proceed to their seizure accompanied
by a bailiff-commissioner of Justice, a representative of the local civil
5. The refusal of any person presumed to be carrying products authorities or of a judicial police officer.
concealed in their body to submit to a medical screening examination
is punishable by imprisonment of eleven (11) days to three (03) months
and a fine. from five hundred thousand (500,000) to three million
(3,000,000) francs. 2. Customs agents may intervene without the assistance of the
authorities referred to in paragraph 1 of this article:
6. A decision of the Director General of Customs determines the terms
of implementation of this procedure. a) if the occupant of the premises expressly consents;

SECTION II: RIGHT OF ACCESS TO PREMISES A b) for the search for goods which, pursued on sight without interruption
PROFESSIONAL USE AND HOME VISITS. under the conditions provided for in Article 347 of this Code, are
introduced into a house or any other building even located outside the
SUBSECTION 1: RIGHT OF ACCESS TO PREMISES radius;
FOR PROFESSIONAL USE
c) in the event of flagrante delicto;
Article 77:
d) unexpected discovery of fraud;
1. In order to carry out the investigations necessary to research and
report the offenses provided for in this Code, Customs agents of e) to carry out visits, censuses and home inspections of holders of an
category A or B as well as those of category C having the status of Head open animal account or a grazing title.
of Office, Brigade or Post, and those specially mandated have access
to premises and places for professional use, as well as to land and
warehouses where goods and documents relating to these offenses are 3. Home visits cannot be started before six a.m., or after nine p.m.,
likely to be held. except in the following cases:

a) inspection carried out after visual pursuit;

For the same purposes, they have access to means of transport for
professional use and their loading. b) visit started during the day which can be continued at night;

2. This access takes place between eight a.m. and six p.m. or, outside
these hours, when public access is authorized or when production, c) case of express consent of the occupant of the premises.
manufacturing, packaging, transport, handling, storage or marketing.
4. The visit is carried out in the presence of the occupant of the premises
or his representative; if this is impossible, the bailiff-commissioner of
justice, the representative of the local civil authorities or the judicial
3. Compliance with these times remains obligatory, except in the case police officer requires two witnesses chosen outside of persons under
of visits carried out after visual pursuit or started during the day, which their authority or that of the Customs Administration.
can be continued beyond that.

4. During their investigations, the Customs officers mentioned in 5. If there is a refusal to open the doors, Customs agents may have
paragraph 1 may take samples and retain documents for the purposes them opened in the presence of one of the authorities mentioned in
of the investigation or take a copy, whatever the reason. support. paragraph 1 of this article.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 17

6. A report must be drawn up. It must faithfully and precisely j) in general, at the home of any natural or legal person,
report the progress of the visit, even if it did not achieve directly or indirectly interested in operations falling within
any results. the jurisdiction of the Customs Administration.

7. The report, to which is annexed an inventory of the 2. The various documents referred to above must be kept by the
goods and documents seized as well as the goods and interested parties for a period of three (03) years, from the date of
assets coming directly or indirectly from the offenses for sending of the packages for the senders and from the date of receipt,
which proof is sought, is signed by the Customs agents, for the recipients. .
the bailiff-commissioner of Justice , the representative of
the local civil authorities or the judicial police officer, the 3. During controls and investigations carried out on the
occupier, his representative, or witnesses. In the event of natural or legal persons referred to in paragraph 1 of this
refusal to sign, mention will be made in the minutes. article, the Customs agents designated in said paragraph
may take a copy, whatever the medium or carry out the
8. If, during a home visit, authorized agents discover seizure, on the report of the report, documents of all kinds,
property and assets originating directly or indirectly from as well as identity documents and passports to facilitate
the above-mentioned offenses, they may seize them after the accomplishment of their mission.
having informed, by any means, the competent Public
Prosecutor. . Article 81:

9. If the on-site inventory presents difficulties, the seized 1. Under no circumstances may State administrations, local
parts, documents, goods and assets are placed under seal. authorities, public and parapublic companies as well as
The occupant of the premises or his representative is informed that he private companies, banks, as well as any establishments
can attend the opening of the seals which takes place in the presence or organizations whatsoever, assert professional secrecy
of one of the authorities referred to in paragraph 1. The inventory is then established.
against agents of the Customs Administration authorized
for this purpose by the Director General of Customs and
10. A copy of the report and the inventory is given to the having at least the rank of inspector who, as part of their
occupant of the premises or his representative. mission, request communication of the service documents
they hold.
SECTION III: THE RIGHT OF COMMUNICATION
SPECIAL TO THE CUSTOMS ADMINISTRATION 2. Customs agents qualified to exercise the above-
mentioned right of communication may be assisted by
Article 80: agents of a lower rank with a view to entrusting them with
tallying work, statements and copies of documents.
1. Customs inspectors and controllers exercising the
functions of Head of Office, Brigade or Post and those SECTION IV: CONTROL OF CERTAIN
specially mandated by the anti-fraud services, may require OPERATIONS CARRIED OUT IN THE CONTEXT OF THE
the communication of documents and documents of all REGIONAL ECONOMIC COMMUNITIES
kinds, relating to operations of interest. their mission,
whatever the medium, in the following places: Article 82: The Customs Administration is authorized to
control operations having benefited from the advantages allocated in
a) railway stations; application of specific measures adopted by the Regional Economic
Communities to which Mali has joined.
b) premises of river navigation companies and shipowners,
consignees and brokers;
SECTION V: CONTROL OF SHIPMENTS BY THE
c) premises of airlines; JOB

d) premises of road transport companies; Article 83:

e) premises of agencies, including those called “rapid 1. For the investigation and detection of offenses provided
transport” which are responsible for receiving, grouping, for in this Code, Customs agents have access to the
shipping by all modes of transport and delivering all premises of postal service providers and express freight
packages; companies, where shipments containing or appearing to
contain goods may be held. and sums, securities or values
f) Offices of approved Customs brokers; relating to these offenses. This access does not apply to
the part of the premises which is allocated to private use.
g) warehouses, docks, stores and customs clearance areas;
This access takes place between eight a.m. and eight p.m.
h) premises of the actual recipients or senders of the goods or, outside these hours, when public access is authorized
declared to Customs; or when sorting, transport, handling or storage activities
are in progress.
i) with telecommunications operators and electronic
transaction providers for the data stored and processed by 2. Each intervention takes place in the presence of the
the latter; inspected operator or his representative and is the subject
of a report detailing the progress of the inspection
operations. A copy of this report is given to him, at the
latest, within five (05) days following its establishment.
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18 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

3. In the context of these interventions, the secrecy of 3. Visits to travelers and their baggage may only be carried out in places
correspondence may not, under any circumstances, be compromised. designated for this purpose by the Customs Administration.

4. The Postal Service and express freight companies must submit to

customs control, under the conditions provided for by the conventions 4. The transport of baggage to the visiting locations is the responsibility
and arrangements of the Universal Postal Union, shipments subject to of the traveler or the carrier whose services they use.
import prohibition, liable to duties or taxes levied. by the Customs
Administration or subject to restrictions or entry formalities. 5. The opening of baggage and the handling required for verification are
carried out under the responsibility of the traveler or his agent.

5. The Postal Service and express freight companies must also submit
to customs control shipments prohibited from export, liable to duties or 6. In the event of refusal to open, Customs agents may request the
taxes collected by the Customs Administration or subject to restrictions assistance of a judicial police officer or, failing that, that of the local
or formalities at the exit. administrative authority or proceed to open the baggage in the presence
of the carrier. A report of this opening is drawn up at the traveler's
expense.
SECTION VI: CONTROL OF OPERATIONS
HAVING BENEFITS FROM CUSTOMS ADVANTAGES 7. Baggage taken to the visiting location for more than eight (08) days
EXEMPTIONS FROM COMMON LAW and not checked due to the absence of the traveler or his representative,
is automatically deposited by the Customs Administration, within the
Section 84: conditions set out in article 296 of this Code.

1. The Customs Administration is authorized to control the

quantity, quality, final destination or use of goods having benefited 8. Baggage cannot be removed without authorization from the Customs
from customs advantages on import or export. Administration.

SECTION IX: SPECIFIC POWERS IN THE

2. For the application of the provisions of the preceding paragraph, FRAMEWORK OF THE FIGHT AGAINST COUNTERFEITING
persons or organizations having benefited from the advantages referred
to above are required to justify the possession and use of said goods Article 87:
upon any request from the Customs Administration and, if the latter
deems it necessary to present the goods concerned to it wherever they 1. Customs agents must, either upon written request from the holder of
are located. a registered patent, a registered trademark, a literary property right or
the beneficiary of an exclusive exploitation right or any interested
SECTION VII: IDENTITY CONTROL person, accompanied by justifications of its right, or at the request of a
judicial authority, to detain goods suspected of being counterfeit within
Section 85: the framework of their controls.

1. Customs officers may check the identity of persons entering, leaving

or circulating within the Customs area. 2. They immediately inform the Public Prosecutor, the applicant as well
as the importer of the goods of the deduction they have made.

2. Customs agents are authorized to note the identity of persons in

order to draw up the reports provided for by this Code. 3. The detention measure is automatically lifted unless the applicant,
within ten (10) working days from notification of the detention of the
goods, proves to the Customs Administration:
3. Persons who cannot or do not want to prove their identity shall be
brought before the competent judicial authorities, or the nearest judicial
police officer, for the purpose of identity verification. a) either precautionary measures;

b) either to have appealed to the competent national judge, by civil or

SECTION VIII: CONTROL OF TRAVELERS AND criminal proceedings and to have constituted, where applicable, the
OF THEIR BAGGAGE guarantees required to cover its possible liability in the event that the
infringement is not subsequently revealed
Article 86: recognized.

1. Customs officers may control travelers and their baggage entering, 4. For the purposes of bringing legal actions referred to in the preceding
leaving or circulating within the Customs area. paragraph, the applicant may obtain from the Customs Administration
communication of the names and addresses of the sender, the importer
and the recipient of the detained goods as well as of their quantity,
2. Passenger and package lists may also be collected, prior to entry or notwithstanding the provisions relating to professional secrecy to
exit from the customs territory, from transport companies or other which agents of the Customs Administration are bound.
persons holding this information.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 19

5. After the expiration of the ten (10) day period provided for in paragraph 3. The prior information provided for in paragraph 1 of this article must be
3 above, when the decision to suspend the release of the goods into free given, by any means, to the Director General of Customs.
circulation does not come from a judicial authority, the owner, The importer
or recipient of the goods has the option, upon posting of a security the
amount of which will be sufficient to protect the right holder from any SUBSECTION 2: INFILTRATION
infringement of his right, to have the ordered detention decision suspended.
Section 91:

1. When the investigations justify it and in order to note customs offenses

Section 88: of import, export or possession of fraudulent goods, to identify the
perpetrators and accomplices of these offenses as well as those who
1. In the absence of a written request from the patent owner participated in them as interested parties within the meaning of the articles
registered, a registered trademark, a literary property right or the beneficiary 416 and 417 below and
of an exclusive right of exploitation or any interested person, accompanied to carry out the seizures provided for by this Code, the Public Prosecutor
by justification of his right, Customs agents may, ex officio, withhold may authorize that an infiltration operation be carried out, under his control,
suspected goods when they have presumptive evidence that they are under the conditions provided for in this article.
counterfeit. They may, at any time, ask the right holder for any information
that could help them in the exercise of their powers.
Infiltration consists, for a Customs agent specially authorized under
conditions set by order of the Minister responsible for Customs, acting
under the responsibility of a category A agent responsible for coordinating
2. The right holder, importer or exporter shall be informed of the deduction the operation, to monitor persons suspected of committing a customs
without delay. offense by posing to them as one of their co-perpetrators, accomplices or
interested in the fraud.
3. Upon notification referred to in paragraph 2, the nature and actual or
estimated quantity of the goods are communicated to the owner of the
registered trademark or to the beneficiary of the exclusive right of The Customs agent is for this purpose authorized to use an assumed
exploitation. identity and to commit, if necessary, the acts mentioned in paragraph 2 of
this article.
Section 89:
Under penalty of nullity, these acts cannot constitute incitement to commit
1. Customs agents, assisted if necessary by experts proposed by the offenses.
applicant, may, by virtue of an order issued upon request by the competent
national court and upon presentation of the patent, proceed to seize the The infiltration is the subject of a report drawn up by the category A agent
products or allegedly infringing processes. who coordinated the operation, which includes the elements strictly
necessary for the detection of the offenses.

2. They are required to inform, without delay, the applicant and the importer This report must not endanger the safety of the undercover agent and the
of the execution of the measures ordered. required persons within the meaning of paragraph 2.

SECTION X: SPECIAL PROCEDURES 2. Customs agents authorized to carry out an infiltration operation may,
CUSTOMS INQUIRY without being responsible for these acts and throughout the national
territory:
SUBSECTION 1: MONITORED DELIVERIES
(a) acquire, hold, transport, deliver or deliver substances, goods, products,
Section 90: documents or information derived from the commission of the offenses;

1. Without prejudice to the application of the provisions of Articles 71 and

85 of this Code, in order to record customs offenses when the maximum b) use or make available to persons committing these offenses means of a
penalty incurred is equal to or greater than two (02) years of imprisonment, legal nature as well as means of transport, storage, accommodation,
Customs agents authorized by the Minister responsible for Customs, under conservation and telecommunications.
the conditions established by order, carry out surveillance throughout the
national territory, after having informed the Director General of Customs or
one of his authorized representatives and unless the latter objects. persons The exemption from liability provided for in paragraph 2 of this article is
against whom there are one or more plausible reasons to suspect them of also applicable to persons required by Customs agents to enable the
being the perpetrators of a customs offense or of having participated as infiltration to be carried out.
accomplices or interested in fraud within the meaning of articles 416 and
417 of this Code. 3. Under penalty of nullity, the authorization given pursuant to paragraph 1
of this article is issued in writing and must be specially motivated.

2. The same provisions are applicable for the supervision of the routing or It mentions the offense(s) which justify the use of this procedure and the
transport of objects, goods or products derived from the commission of identity of the Customs agent under whose responsibility the operation
these offenses or used to commit them. takes place.
commit.
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20 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

This authorization sets the duration of the infiltration operation which With the prior agreement of the Minister responsible for Justice receiving
cannot exceed four (04) months. a request for mutual legal assistance for this purpose, foreign Customs
agents may continue on the national customs territory, under the
The operation can be renewed under the same conditions of form and direction of Malian Customs agents, customs operations. infiltration in
duration. The magistrate who authorized the operation may, at any time, accordance with the provisions of this article. The agreement of the
order its interruption before the expiration of the fixed duration. Minister responsible for Justice may be subject to conditions. The
operation must then be authorized by the competent Public Prosecutor,
under the conditions provided for in paragraph 1 of this article.
The authorization is included in the procedure file after completion of
the infiltration operation.
The Minister responsible for Justice can only give his agreement if the
4. The real identity of the Customs agents who carried out the infiltration foreign agents are assigned in their country to a specialized service and
under an assumed identity must not appear at any stage of the procedure. carry out missions similar to those of the specially authorized national
agents mentioned in paragraph 1 of this article.

Revelation of the identity of these agents is punishable by three (03)

months to five (05) years of imprisonment and a fine of twenty million With the agreement of foreign judicial authorities, the foreign Customs
(20,000,000) francs. agents mentioned in paragraph 7 of this article, may also, in accordance
with the provisions of this article, participate, under the direction of
When this revelation has caused violence, assault and battery against Malian Customs agents, in customs operations. infiltration carried out
these people or their spouses, children and direct ascendants, the on the national customs territory within the framework of a national
penalties are from one (01) year to seven (07) years of imprisonment customs procedure.
and twenty -five million (25,000,000) francs fine.
8. No conviction can be pronounced on the sole basis of statements
made by Customs agents who have carried out an infiltration. The
When this revelation caused the death of these people or their spouses, provisions of this paragraph are, however, not applicable when Customs
children and direct ascendants, the penalties are five (05) to twenty (20) agents file under their true identity.
years of imprisonment and thirty million (30,000,000) francs of fine,
without prejudice, where applicable, to the application of the provisions
provided for by the Penal Code. SUBSECTION 3: INCENTIVE TO SALES

5. In the event of a decision to interrupt the operation or at the end of Section 92:
the period set by the decision authorizing the operation and in the
absence of an extension, the undercover agent may continue the 1. Without prejudice to the provisions of the preceding article and for
activities mentioned in paragraph 2 of this article, without being the sole purpose of establishing the offenses referred to in paragraph 1
criminally responsible, in order to allow him to cease his surveillance in of the said article, incitement to illicit sales may be authorized, within
conditions ensuring his safety without this duration being able to the framework of the infiltration operation. fraudulent goods by a
exceed four (04) months. The magistrate who issued the authorization Customs agent acting directly or through a person acting in accordance
provided for in paragraph 1 of this article is informed as soon as with his instructions.
possible. If, at the end of the period of four (04) months, the undercover
agent cannot cease his surveillance in conditions ensuring his safety,
this magistrate authorizes the extension for a period of four (04) months 2. However, provocation to the illicit purchase of said goods emanating
at most. directly from the Customs agent in an undercover operation or through
a person acting in accordance with his instructions, is prohibited, under
6. The Customs agent, under whose responsibility the infiltration penalty of prosecution of the Chief of the offense of incitement and
operation takes place, may alone be heard as a witness to the operation. nullity of the procedure established for this purpose.

However, if it appears from the report mentioned in paragraph 1 of this SUBSECTION 4: SURVEILLANCE
article that the person charged or appearing before the trial court is ELECTRONIC
directly implicated by findings made by an agent who personally carried
out the infiltration operations, this person may request to be confronted Article 93: For the purpose of recording the offenses mentioned in
with this agent under the conditions provided for by the Code of Criminal articles 433 and 458 and, when these are committed by means of
Procedure. electronic communication, to gather evidence and search for the
perpetrators, the accomplices as well as those who participated as
interested parties within the meaning of articles 416 and 417 , Customs
The questions asked of the undercover agent during this confrontation agents authorized by the minister responsible for
must not have the purpose or effect of revealing, directly or indirectly, Customs under conditions established by decree may, after informing
his true identity. the Public Prosecutor and unless opposed by this magistrate, carry out
the following acts without being criminally liable:
7. When the infiltration provided for in paragraph 1 of this article must
be continued in a foreign State, it is authorized by the Public Prosecutor.
The minutes of execution of the observation or related reports as well
as the authorization to continue its execution in the territory of a foreign
State are included in the file of the procedure.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 21

With the aim of establishing the offenses mentioned in articles 433 and SECTION XII: SAMPLE COLLECTION
458 and, when these are committed by means of electronic AND THE EMPLOYMENT OF QUALIFIED PEOPLE
communication, of gathering evidence and searching for the perpetrators,
the accomplices as well as those who participated in them. as interested Section 95:
parties within the meaning of articles 416 and 417, Customs agents
authorized by the Minister responsible for Customs under conditions 1. In the event of verification of goods provided for by customs
established by order may, after informing the Public Prosecutor and regulations or as part of the application of this Code, Customs agents
unless opposed by this magistrate, carry out the following acts without may take samples or have them taken for the purposes of analysis or
being penalized responsible: expertise. , under conditions set by decision of the Director General of
Customs.
a) participate under a pseudonym in electronic exchanges;

b) be in contact, by the means of electronic communication mentioned 2. Customs agents may use any qualified person to carry out technical
in the first paragraph of this article, with persons likely to be the authors, assessments necessary for the accomplishment of their missions and
accomplices or interested parties in the fraud of these offenses; may submit to them objects, samples and documents useful for these
assessments.

c) extract, acquire or preserve, by this means, evidence and data on 3. The persons thus called draw up a report which contains
persons likely to be the authors, accomplices or interested in the fraud the description of the expert assessment operations as well
of these offenses. as their conclusions. This report is communicated to
Customs agents and is annexed to the procedure.

If the needs of the customs investigation require it, authorized Customs 4. Qualified persons carry out technical expertise operations under the
agents may use an assumed identity. control of Customs agents and are subject to professional secrecy
Revelation of the identity of these agents is punishable by the provided for in Article 70 of this Code.
penalties provided for in article 91 above.

Under penalty of nullity, these acts cannot constitute incitement to CHAPTER V: SECURING
commit these offenses. CUSTOMS CONTROLS AND INVESTIGATIONS

SECTION XI: PROVISIONAL WITHHOLDING OF Article 96: In the context of the controls and investigations provided for
PEOPLE in this Code, with the exception of those provided for in Article 80,
documents, pieces or information that Customs agents cannot reject on
Section 94: the sole grounds of their origin. use and which are regularly brought to
their attention under the conditions provided for in Article 71 of this
Code or in application of the communication rights vested in them by
1. During checks falling within their remit, Customs agents, when they
other texts or in application of the provisions relating to administrative
have consulted the processing of personal data relating to the
assistance by the competent authorities of foreign States.
individuals sought, objects or vehicles reported, may, for the purposes
provision of a judicial police officer, carry out the temporary detention
of persons who are the subject of a report or who are in possession of
a reported object. TITLE III: CONDUCT IN CUSTOMS OF
GOODS

CHAPTER I: GENERAL INFORMATION

2. Customs agents immediately inform the Public Prosecutor of the
provisional detention. During provisional detention, the person is Article 97: Goods which are introduced into the customs territory,
brought before the territorially competent judicial police officer or kept whether or not they are subject to duties and taxes, are, from the
at his disposal. moment of their introduction, subject to customs surveillance. They
may be subject to checks by the Customs Administration.

3. The duration of the provisional withholding is limited to the time

strictly necessary to carry out these procedures. Section 98:

4. When the detained person is placed in police custody at the end of 1. Goods which are introduced into the customs territory must be taken,
the provisional detention, the duration of the provisional detention is without delay, to the Customs Office or to any other place designated
counted against that of the police custody. or approved by the Customs Administration.

5. When the detained person is also subject to a customs

detention under the conditions provided for in Article 337, 2. Any person who takes responsibility for the transport of goods after
paragraphs 2 and 3 of this Code, the duration of the they have been introduced into the customs territory, even following
provisional detention is counted against that of the customs deduction.
transhipment, becomes responsible for the execution of the obligation
referred to in paragraph 1.
6. Customs agents mention, by report of the findings, a copy of which
is given to the judicial police officer, the day and time of the start and 3. Paragraph 1 of this article does not apply to goods on board aircraft
end of the provisional detention. which cross the airspace and which do not have as destination an
airport located in the customs territory.
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22 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

Article 99: Article 103: The summary declaration is lodged either by the person
who actually transports the goods in the customs territory, or by the
1. When, as a result of a fortuitous event or force majeure, the obligation person who has command or responsibility for the means of transport.
referred to in Article 98 paragraph 1 cannot be performed, the person
bound by this obligation or any other person acting in his place shall
Article 104:
inform, without deadline, the Customs Administration of this situation.
When this fortuitous event or force majeure has not resulted in the total
1. Goods may only be unloaded or transhipped from the means of
loss of the goods, the Customs Administration must also be informed
transport in which they are with the agreement of the Customs
of the Administration and in the places designated and approved by it.
precise location where these goods are located. However, this authorization is not required in the event of imminent
danger requiring the immediate unloading of the goods, in whole or in
2. When an aircraft referred to in Article 98 paragraph 3 is forced, part. In this case, the Customs Administration is informed without delay.
following a fortuitous event or force majeure, to park temporarily in the
customs territory without being able to comply with the obligation
provided for in Article 98 paragraph 1 , the person who introduced this 2. The goods cannot be removed from the place where they were initially
aircraft into the customs territory or any other person acting in his placed without the agreement of the Customs Administration.
place, informs the Customs Administration of this situation without
delay.
CHAPTER II: IMPORTATION

3. The Customs Administration determines the measures to be observed

SECTION I: TRANSPORT BY RIVER
to enable customs surveillance of the goods referred to in paragraph 1
of this article as well as those on board an aircraft in accordance with Section 105:
paragraph
2 of this article and ensure, where applicable, their subsequent conduct 1. No goods may be imported by rivers or canals without a manifest
to a Customs Office or any other place designated or approved by the signed by the captain which indicates the nature of the cargo, the
Customs Administration. number of boxes, bales, barrels, boucauts and others, with their marks
and numbers and which specifies the conditions of transport, origin
4. The Customs Administration may, in order to ensure control of both and destination.
the goods and the means of transport on which they are located, require,
at any time, the unloading and unpacking of the goods.
2. Goods subject to prohibition are entered on the manifest with
sufficient information to establish that they are of the prohibited species
Article 100: Goods arriving at the Customs Office or any other place and quality.
designated or approved by the Customs Administration must be
presented by the person who introduced them into the customs territory 3. It is prohibited to present as a unit, in the manifest, several packages
or, where applicable, by the person who takes responsible for united in any way whatsoever.
transporting goods.
Article 106: Within twenty-four (24) hours of the vessel's arrival, the
captain must submit the cargo manifest to the Customs Office, as a
Article 101: As soon as they have been presented to Customs, the summary declaration. If the Customs Office is computerized, this
goods may, with the authorization of the Customs Administration, be summary declaration must be established electronically in the Customs

subject to examination or samples taken in order to give them a Information System.

Customs destination.

Article 102: Article 107: Canoes and other vessels carrying traffic between Mali and
neighboring States cannot leave river ports without a permit from the
1. Goods presented to Customs must be subject to a summary Customs Administration.
declaration.
Article 108:

2. The Customs Administration may accept the use, as a summary

declaration, of any commercial or administrative document which 1. The unloading of any vessel may only take place within the confines
contains the information necessary for the identification of the goods. of the river ports where the Customs Offices are established or under
the supervision of the Customs Administration.
Customs.

3. To facilitate its processing by the Customs Administration, the

summary declaration must be accompanied by a translation of the 2. An order from the Minister responsible for Customs determines the
information appearing on the document produced. However, the conditions of application of this section.
Customs Administration will only require the translation of information
SECTION II: TRANSPORTATION BY LAND
in cases where this formality proves necessary.

Section 109:

4. The summary declaration must be filed as soon as the goods have

been presented to Customs. However, the Customs Administration may 1. All goods imported through land borders must be immediately taken
grant a delay not exceeding forty-eight (48) hours for this deposit. to the nearest Customs Office, by the most direct route designated by
joint order of the Ministers responsible for Customs, Transport and
Territorial Administration.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 23

2. They cannot be introduced into houses and other buildings before 2. He must submit this document, as a summary declaration, to the
having been taken to the Customs Office. Airport Customs Office, with, where applicable, its authentic translation,
In any case, they cannot exceed this without a permit. upon arrival of the device or, if the device arrived before the opening of
the Office, as soon as it opens. If the Customs Office is computerized,
Article 110: this summary declaration must be established electronically in the
Customs Information System.
1. Any driver of goods must, upon arrival at the Customs Office, submit
to the Customs Administration, as a summary declaration, an
international consignment note or any other document in lieu thereof SECTION IV: PROVISIONS COMMON TO
indicating the objects he is transporting. If the Customs Office is DIFFERENT MODES OF TRANSPORT
computerized, this summary declaration must be established
electronically in the Customs Information System. Section 114:

1. All unloading and throwing of goods en route are prohibited.

2. Prohibited goods must be shown on this International Consignment

Note, under their true name, by nature and species. 2. However, the commander of the aircraft has the right to have
postal mail thrown away during the journey in the places
officially designated for this purpose, as well as ballast and
3. Summary declaration is not required if the goods are declared in goods whose throwing is essential for the safety of the aircraft. the aircraft.
detail upon arrival at the Customs Office.
Article 115:
4. Goods arriving after the closing of the Customs Office are deposited
free of charge in the premises of the said Office until it opens; in this 1. No Goods may be unloaded or transhipped except with the
case, the summary declaration must be submitted to the Customs authorization of the Customs Administration and in the presence of
Administration, as soon as the Office opens, if the goods are not agents designated for this purpose.
immediately declared in detail.
2. Unloading and transshipment must take place during the opening
hours of the Customs Offices.
SECTION III: TRANSPORT BY AIR
3. Exceptions may be made to the provisions of paragraph 2 of this article
Section 111: upon authorization from the Customs Administration.

1. Aircraft flying an international route must, to cross the border, follow

the air route imposed on them. Article 116: The summary declaration filed by the carrier with the
Customs Administration is subject to registration which constitutes
taking charge of the goods. In computerized Customs Offices, summary
2. They can only land at customs airports, except in duly justified cases declarations are automatically recorded by the Customs Information
of force majeure. The list of customs aerodromes is established by joint System as soon as they are validated by the declarant.
order of the Minister responsible for Customs and the Minister
responsible for Transport.
CHAPTER III: EXPORTS
Article 112:
Article 117:
1. Goods transported by air must be listed on the goods manifest.
1. Goods intended for export must be taken to a Customs Office or to
places designated by the Customs Administration, to be declared in
2. This document must be dated and signed by the captain. It must detail.
mention the type and number of packages, the brands and numbers,
the nature of the goods and the place of unloading. 2. Unless placed in a store or export area after completion of customs
formalities, goods intended to be exported by river, lake and air must
be placed on board boats or aircraft.
3. It is prohibited to present, as a unit in the manifest, several closed
packages united in any way whatsoever.
3. Those which must be exported by land must be taken directly abroad.
4. Prohibited goods must be entered in the manifest under their true
name, by nature and species.
4. Civil aircraft and military aircraft assigned to
Section 113: Commercial activities that leave the customs territory can only take off
at customs airports.
1. The commander of the aircraft is required to submit, at the first
request of Customs agents, the goods manifest, the passenger manifest
and the junk manifest.
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24 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

CHAPTER IV: THE OBLIGATION TO GIVE A Section 124:

CUSTOMS DESTINATION OF GOODS
PRESENTED TO CUSTOMS 1. The duration of the stay of goods in stores or in customs clearance
areas is set at thirty (30) days unless otherwise provided. When
Article 118: Goods presented to Customs must receive one of the circumstances so require, a decision of the Director General of Customs
customs destinations provided for in paragraph 20 of Article 1 of this may extend this period to ninety (90) days.
Code.

Article 119: When the goods have been the subject of a summary 2. The management of stores and customs clearance areas may be
declaration, the formalities to give them a customs destination must be entrusted to concessionaires who acquire the status of operator.
completed within a period not exceeding three (3) days from the date of
filing of the declaration. summary declaration, unless they are placed in
stores and customs clearance areas. 3. At the expiration of the period provided for in paragraph 1 of this
article, goods which have not been the subject of a declaration assigning
them a customs regime are automatically placed in customs custody.
Article 120: When circumstances require it, the Customs Administration
may have goods presented to Customs destroyed. The Customs
Administration informs the holder of the goods. Expenses Article 125:

resulting from the destruction of the goods are the responsibility of the 1. The Customs Administration requires the operator to provide a
latter. guarantee to ensure payment of any duties or taxes that may be payable.

CHAPTER V: STORES AND AREAS OF

CLEARANCE 2. Goods placed in stores and in the customs clearance area may not
be subject to handling other than those intended to ensure their
Article 121: Goods taken to Customs under the conditions provided for preservation in their original condition, without modifying their
in Articles 97 to 117 of this Code may be placed in the places designated presentation or technical characteristics.
for this purpose to be stored under customs control while awaiting the
filing of the detailed declaration. These places are called stores and 3. The Customs Administration takes, without delay, all necessary
customs clearance areas: measures, including sale, to resolve the situation of goods for which
the formalities with a view to giving them a customs destination have
not been initiated within the time limits set in section 124.
a) The customs clearance store consists of an enclosed and covered
room, under the responsibility of the operator;
Article 126: The conditions of application of this chapter are set by order
b) The customs clearance area consists of an enclosed area, under the of the Minister responsible for Customs.
responsibility of the operator.
CHAPTER VI: CONTAINER TERMINALS

Article 122: Article 127:

1. The creation of stores and customs clearance areas is subject to a 1. The container terminal is an enclosed space designed to receive
prior establishment agreement from the Customs Administration which containers.
approves their location, construction and layout.
2. Unless otherwise provided, the provisions governing stores and
customs clearance areas provided for in Articles 121 to 126 of this Code,
2. The establishment agreement determines the conditions to which the are applicable mutatis mutandis to container terminals.
operation of the stores and customs clearance areas is subject and
possibly sets the operator's charges in terms of supply, maintenance
and repair of the installations necessary for the execution of the service. TITLE IV: CUSTOMS CLEARANCE OPERATIONS

CHAPTER I: THE DECLARATION IN DETAIL

Article 123:
SECTION I: THE OBLIGATORY NATURE OF THE
1. Admission of goods to stores or customs clearance areas is subject STATEMENT IN DETAIL
to the submission, by the operator or his agent, of a summary
declaration. If the Customs Office is computerized, this summary Section 128:
declaration must be established electronically in the Customs
Information System. 1. Unless otherwise provided, all imported or exported goods must be
the subject of a detailed declaration assigning them a customs regime.

2. This admission has the effect of placing the goods under the responsibility
of the operator vis-à-vis the Customs Administration. 2. Exemption from duties, either on entry or exit, does not exempt from
the obligation provided for in the preceding paragraph.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 25

3. Paragraph 1 of this article does not prevent the application of (c) designate the persons or categories of persons required to provide
prohibition or restriction measures justified by reasons of defense of the said information;
public morality, public order, public security, protection of health , the
life of people and animals or the preservation of plants, national (d) provide for the circumstances in which the information must be
treasures having artistic, historical or archaeological value or the provided;
protection of intellectual property.
e) set the deadlines and terms for this provision of information.

Section 129:
2. An order from the Minister responsible for Customs establishes,
1. The detailed declaration must be filed in a Customs Office open to if necessary, the terms of application of this article.
the planned customs operation.
SECTION II: FORM, STATEMENTS AND
2. The declaration must be filed after the arrival of the goods at the OF THE REGISTRATION OF THE DECLARATION IN
Office or at the place designated by the Customs Administration. DETAIL

Article 131:
3. The detailed declaration may also be filed before the arrival of the
goods under the conditions established by decision of the Director 1. The detailed declaration must be established:
General of Customs.
a) electronically in computerized Customs Offices;
4. Upon importation, the declaration must be filed:

a) where there is no summary declaration, upon arrival of the goods at b) in writing at other Customs Offices.
the Office or, if the goods arrived before the opening of the Office, upon
such opening; 2. The Director General of Customs may authorize, in certain cases, the
replacement of the written declaration by an oral or tacit declaration.
b) when there is a summary declaration, within three (3) clear days after
the arrival of the goods at the Office, and during the opening hours of
the Office. 3. The detailed declaration must contain all the information necessary
for the application of customs measures and for the establishment of
At the request of the declarant and for reasons deemed valid by the foreign trade statistics.
Customs Administration, this deadline may be exceptionally extended;
4. It must be signed by the declarant. This signature can be electronic
or manual.
c) when the goods remain in a store or in a customs clearance area, at
the latest, upon expiry of the stay period. 5. The declaration made in writing is made on a form conforming to the
model of the single Customs declaration.

5. On export, the declaration may be filed under the same conditions as 6. The form of declarations, their particulars, the documents which must
those provided for in paragraphs 2, 3 and 4 above. be annexed thereto, as well as the Uniform Codification of customs
procedures are determined by the authorities of the Regional Economic
6. On export, the detailed declaration must be filed before shipping the Communities.
goods. However, the Director General of Customs may authorize
simplified procedures allowing, in particular, the filing of the declaration 7. When a declaration includes several Articles, each Article is
after shipment of the goods. considered to have been the subject of an independent declaration.

7. For the purposes of paragraphs 1, 2 and 3 of this article, the Article 132: It is prohibited to present as a unit, in declarations, several
declaration transmitted electronically is considered to have been filed closed packages united in any way whatsoever.
at the time of its registration in the Customs Information System.

Article 133:
Section 130:
1. All documents whose production is necessary to enable the
1. As part of securing the international logistics chain, the Customs application of the provisions governing the customs procedure for
Administration can: which the goods are declared must be attached to the detailed
declaration. In Customs Offices
a) require, before the arrival in the customs territory of a means of computerized, these documents must be attached in a dematerialized
transport, the provision by electronic means of information relating to it manner to the detailed declaration prepared electronically.
and to the goods and persons on board;

b) indicate the information to be provided;

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26 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

2. Detailed declarations not including the required documents may be Article 136:
accepted when the declarant has been authorized to do so.
This authorization is subject to the commitment guaranteed by the 1. After registration, declarations can no longer be canceled.
declarant to produce the missing documents within thirty (30) days from
the date of registration of the declaration. Authorization cannot be
granted when the documents required for the purposes of foreign trade 2. However, the approved Customs broker is authorized by the Head of
and exchange control or for the application of prohibition measures or Office to request the cancellation of the declaration:
sanitary, phytosanitary or technical standards are lacking.
a) if he provides proof that the goods were declared in error for the
customs procedure corresponding to this declaration or that this
declaration is no longer justified due to particular circumstances;
3. Unless the provisions provided for in paragraph 2 of this article apply,
declarations which are irregular in form or which are not accompanied
by documents the production of which is obligatory are considered (b) when the goods presented for export are not actually exported;
inadmissible.

Article 134: c) when the imported goods are recognized as non-compliant with the
nature and technical specifications contained in the firm contract in
1. Persons authorized to make detailed declarations, when they are not execution of which they were imported;
in possession of the elements necessary for this purpose, may be
authorized to examine the goods before declaration and to take samples. d) when the imported goods are returned to the sender by Post;
They must then submit to the Customs Office a request for examination
or a provisional declaration which cannot, under any circumstances,
exempt them from the obligation to make a detailed declaration. e) when the goods are initially declared for release for consumption
when they were intended to be placed under an economic customs
procedure, provided, however, that the duties and taxes payable on the
2. Any manipulation likely to modify the presentation of the Goods goods have not been paid;
which have been the subject of a request to be examined is prohibited.

f) when the declaration filed duplicates other declarations previously

3. The form of requests to examine and the conditions under which the registered;
preliminary examination of the goods can take place are determined by
decision of the Director General of Customs. g) when the declaration filed by computer process contains anomalies
or material errors without tax or litigation implications.
Section 135:

1. After registration, declarations can no longer be modified. 3. The authorization of the Head of Office cannot be granted when the
removal of the goods has already been authorized by the Customs
Administration.
2. However, on the same day of registration, the Head of Office may
authorize the rectification of the declaration subject to the following Article 137: Unless otherwise provided, the date to be taken into
reservations: consideration for the application of all the provisions governing the
customs regime for which the goods are declared is the date of
a) the rectification is requested by the declarant: registration of the detailed declaration at the Customs Office open to
planned operation.
- upon importation, before the Customs Administration has started the
verification, the correction can only relate to the weight, the number of SUBSECTION 1: SIMPLIFIED DECLARATION
packages, the measurement or the value, on the condition that the
packages are presented with the same marks than those originally Section 138:
stated, as well as the same species of merchandise;
1. In order to simplify the customs clearance procedure, the Customs
Administration may authorize, to take into account the specificity of
- on export, before the Goods have left the certain sectors of activity and under the conditions set by order of the
Customs Office, unless the request relates to elements the accuracy of Minister responsible for Customs, the filing of simplified declarations
which the Customs Administration is able to verify in the absence of and global declarations.
the Goods;
2. The simplified declaration does not include all the statements or all
b) the rectification cannot be accepted if the Administration of the documents provided for by the regulations in force. In computerized
Customs has informed the declarant of its intention to carry out an Customs Offices, it must be established electronically. In other Customs
inspection of the Goods, or noted the inaccuracy of the statements in Offices, it may take the form of a commercial document or any other
the declaration, or granted release of the goods. document in lieu thereof or of an entry of the goods in the stock
Goods ; accounts of the importer or exporter concerned, depending on the form
approved by the Minister responsible for Customs.
c) the rectification cannot have the effect of making the declaration
relate to Goods of a type other than that initially declared.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 27

3. The global declaration covers and regularizes split and staggered 1. The detailed declaration may be made by any person having the right
imports and exports made by simplified declarations over a given period. to dispose of a Good or who is able to present or make available all the
documents the production of which is necessary to enable the
application of the provisions governing the customs procedure for
4. When the frequency of operations justifies it, the submission of which the goods are declared. This person must also be able to present
simplified or global declarations may be the subject of an agreement or have presented the goods in question to the competent Customs
between the Customs Administration and the interested parties. Office. However, when acceptance of a detailed declaration entails
particular obligations for a specific person, this declaration must be
5. Simplified declarations and global declarations are established under made by that person or by his representative.
the same conditions as the detailed declaration.
They produce the same effects as the latter.

SUBSECTION 2: OF THE DECLARATION

COMPUTER SCIENCE 2. The detailed declaration can also be made by legal entities having
obtained Customs broker approval.
Article 139:

1. The IT declaration is established according to international standards 3. No one may profess to carry out in the name and on behalf of others
governing electronic data transmission, as indicated in the the Customs formalities concerning the detailed declaration of goods,
Recommendations of the Customs Cooperation Council on information unless he has been approved as a Customs agent.
technology.

4. For reasons of national defense and security, the Armed and Security
The official model is that of the Single Customs Declaration. Forces may benefit from authorization to clear customs on their own
behalf.
2. Under the conditions set by order of the Minister responsible for
Customs, the declaration made by computer process may be subject to Article 142:
an electronic signature.
1. Customs brokers who carry out Customs operations for others must
3. When the declaration is filed electronically, the supporting documents register them in annual directories, under the conditions set by decision
must be filed under the same conditions. of the Director General of Customs.

4. The IT declaration must be validated. After validation, the IT declaration 2. They are required to keep said directories as well as correspondence
can no longer be canceled. and documents relating to these customs operations for three (03) years
from the date of registration of the corresponding Customs declarations.
5. However, the computer declaration may be modified or canceled
under the same conditions as the declaration made in writing.
Article 143: The approved Customs agent has the same rights and
obligations as the person who commissioned it, with regard to the
6. Validation of the electronic declaration constitutes a signature. processing of the declaration by the Customs Administration.

7. The terms of application of this article are determined by order of the

Minister responsible for Customs. Article 144: The conditions for approval of Customs brokers are set by
regulation of the WAEMU Council of Ministers.
SUBSECTION 3: THE ORAL DECLARATION

Article 140: Article 145: The conditions of application of the provisions of Articles
141 to 143 are set by order of the Minister responsible for Customs as
1. The written declaration may be replaced, in certain cases, by an oral necessary.
or tacit declaration.
SECTION IV: ADVANCED DECISIONS
2. The conditions of application of this article are determined by order
of the Minister responsible for Customs. Article 146:

SECTION III: PERSONS AUTHORIZED TO 1. The Customs Administration issues, upon formal request, advance
DECLARE THE GOODS IN DETAIL decisions, particularly regarding tariff classification and origin. It also
issues advance rulings on the appropriate method and criteria to be
Section 141: used to determine the Customs value based on a particular set of facts,
and on any other matter it considers worthy of interest.
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28 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

2. The request for an advance ruling may be refused when it does not Section 153:
relate to an import or export operation actually envisaged.
1. Verification of declared goods can only be carried out in Customs
stores or in places designated for this purpose by the Customs
3. The advance ruling is issued free of charge to the applicant. Administration.
However, when specific costs are incurred by the customs authorities,
in particular following analyzes or assessments of the goods as well as 2. Transport of the goods to the verification site, unpacking, repacking
for sending to the applicant the samples taken and the results of the and all other handling required by the verification are carried out at the
examinations carried out, these may be put payable by the applicant. expense and under the responsibility of the declarant.

4. Unless otherwise provided, the advance decision binds the Customs 3. Goods which have been taken to Customs warehouses or to the
Administration vis-à-vis the applicant. places of verification cannot be moved without the permission of the
Customs Administration.
Article 147: The conditions of application of this section are set by order
of the Minister responsible for Customs. 4. The people employed by the declarant to handle the goods in Customs
must be approved by the Customs Administration. In the absence of
SECTION V: PRIOR DATA PROCESSING this approval, access to Customs stores and places designated for
THE IMPORT OR EXPORT OF verification is prohibited.
GOODS

Article 148: Electronic data from the declaration of goods and/or cargo 5. In the event of sample collection carried out in accordance with the
may be presented to customs authorities, before their import or export, rules in force, the Customs Administration does not pay any
in an authorized format, to allow early processing of the declaration compensation to the declarant.
with a view to accelerating release goods.
Section 154:
Article 149: The terms and conditions of application of this section are
established by order of the Minister responsible for Customs. 1. The verification takes place in the presence of the declarant
or his representative.

SECTION VI: EXPEDITED SHIPMENTS 2. When the declarant does not appear to attend the verification, the
Customs Administration notifies him in writing or by electronic mail,
Article 150: Special facilitation procedures may be put in place by the with acknowledgment of receipt, of its intention to begin the inspection
Customs Administration to enable the accelerated release of urgent operations or to continue them if it had them. suspended.
goods. In computerized Customs Offices, these procedures are
processed using the Customs Information System.
3. If at the expiration of the period of fifteen (15) days after this
notification, it has remained without effect, the territorially competent
Court automatically designates, at the request of the Head of the
Article 151: The criteria to be met to benefit from accelerated release of Customs Office, a person to represent the defaulting declarant and
shipments are set by decision of the Director General of Customs. attend the verification.

SECTION II: SETTLEMENT OF DISPUTES

CHAPTER II: VERIFICATION OF RELATING TO SPECIES, ORIGIN OR VALUE
GOODS GOODS

SECTION I: CONDITIONS UNDER WHICH A Section 155:

LOCATION OF VERIFICATION OF GOODS
1. When the Customs Administration contests certain
Section 152: statements in the declaration, it gives notice to the
declarant, or to his representative, who must, within five
1. After recording the detailed declaration, the Customs Administration (05) days, make known whether or not he accepts the assessment of the s
may carry out a documentary check and, if it deems it useful, verify all
or part of the declared goods. 2. The absence of a response at the end of the period referred to in
paragraph 1 above is deemed to be acceptance of the service's assessment.
However, upon written request from the declarant, the
2. In the event of a dispute, the declarant has the right to challenge the Customs Administration is required to grant an extension
results of the partial verification and to request full verification of the of this period without the accumulation exceeding ten (10) days.
statements in the declaration to which the dispute relates.
3. In the event that the declarant or his representative
accepts the assessment of the Customs officers, he must
3. The terms of application of paragraph 1 of this article are sign the document recording the results of the verification.
established by order of the Minister responsible for Customs.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 29

Article 156: In the event that the Customs Administration contests, at 4. However, the following are not eligible for the new, more favorable
the time of verification of the goods, the statements in the declaration rate:
relating to the species, origin, or value, the declarant who does not
accept at the discretion of the Customs Administration has the right to a) Goods held in custody for the following reasons:
take recourse against it in accordance with the terms set out in Article
38 of this Code. - lack of verification of declared goods; - non-payment within
the required period of liquidated duties and taxes.

SECTION III: APPLICATION OF THE RESULTS OF b) goods which are the subject of a dispute with Customs.
THE CHEKING PROCESS

Section 157: 5. The terms of application of paragraphs 2 and 3 of this article are
established by order of the Minister responsible for Customs.
1. Duties, taxes and other customs measures are applied according to
the results of verification of the declaration and/or goods and, in the SECTION II: PAYMENT OF RIGHTS AND
event of arbitration, in accordance with the decision of the Customs TAXES
Appeals Commission referred to in Article 41 of this Code or to those of
the authorized bodies of the economic integration organizations to SUBSECTION 1: THE PRINCIPLE
which Mali has joined.
Article 161: The duties and taxes liquidated by the Customs
Administration are due upon delivery of the liquidation form to the
2. When the verification concerns only part of the goods covered by the declarant.
same declaration, the results of the verification are valid for all of the
goods covered by this declaration. Section 162:

1. Duties and taxes assessed by the Customs Administration are

3. The results of the test verification of the weight, length, surface area, payable in cash or on credit.
number or volume of the goods, accepted by the declarant, serve as the
basis for determining the quantities to be taken into consideration for 2. The declarant is the debtor of the duties and taxes. When the detailed
customs clearance of the goods. declaration has been established by a Customs agent, the person on
whose behalf the declaration was made by this agent is also responsible
for the duties.
4. When the Customs Administration does not verify the declared goods, and taxes.
duties and other customs measures are applied according to the
information in the declaration. Article 163:

1. Duties are not due on goods which the Customs Administration

Article 158: The terms of application of the provisions of this section accepts to be abandoned for its benefit.
are established by order of the Minister responsible for Customs as
necessary. 2. Goods whose abandonment is accepted by the Customs Administration
are sold under the same conditions as goods abandoned by transaction.
CHAPTER III: LIQUIDATION,
PAYMENT, REIMBURSEMENT AND After deduction of an amount equivalent to duties and taxes and other
REMITTANCE OF DUTIES AND TAXES incidental costs, any remaining balance is definitively acquired by the
Public Treasury.
SECTION I: LIQUIDATION OF RIGHTS AND
TAXES SUBSECTION 2: CASH PAYMENT

Article 159: After recording the detailed declaration or at the end of the Article 164:
verification operations, in the event that this operation is deemed useful,
the Customs Administration immediately proceeds to the liquidation of 1. Duties paid by the Customs Administration are payable in cash, by
the duties and taxes payable on the declared goods . check, by bank transfer or any other legal means of payment.

Article 160: 2. The agents responsible for collecting duties and taxes are required
to provide receipts. In computerized Customs Offices, receipts are
1. Unless the transitional clause provided for in Article 12 above is established using the Customs Information System.
applied, the duties and taxes to be collected are those in force on the
date of registration of the detailed declaration.
3. In computerized Customs Offices, liquidation and payment records,
2. The duties and taxes payable for each Article of the same declaration in general, revenue accounting, are automatically generated by the
are rounded down to the nearest franc. Customs Information System and monitored using this system. In other
Customs Offices, records of liquidation and payment of duties and
3. In the event of a reduction in the rate of Customs duties and taxes, taxes can be created and consolidated on paper or electronic media.
the declarant may request the application of the new rate if the collection
authorization provided for in Article 168 has not yet been given.
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30 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

SUBSECTION 3: PAYMENT ON CREDIT 7. The conditions of application of this article are set by order of the
Minister responsible for Customs.
Section 165:
Section 167:
1. Those liable to payment may be allowed to present duly guaranteed
bonds, with two (02) months due, for the payment of duties and taxes 1. Liquidated duties and taxes may, before payment, be subject to
liquidated by the Customs Administration, with the exception of remission:
community levies.
a) in the event of a liquidation error;
2. These obligations are not permitted when the sum to be paid,
according to each statement, is less than five million (5,000,000) francs. b) in the event of return of the goods to the supplier, when they are
damaged, altered or do not conform to the orders. In this case, the
remission of duties and taxes is subject to:
3. They give rise to credit interest and, in the event of non-payment on
the due date, to late payment interest, the rates of which are set by order - either the re-export of the goods to the foreign supplier; - either their
of the Minister responsible for Finance. destruction under the
control of the Administration of
4. The obligations include, independently of duties and taxes, the Customs ;
amount of credit interest.
c) when Customs authorizes goods which were initially declared for a
5. A special discount, the rate and terms of allocation of which are customs procedure with payment of duties and taxes to be placed under
determined by order of the Minister responsible for Finance, is attached another customs procedure, the remission is granted for the duties and
to the amount of duties and taxes paid by guaranteed bonds. taxes which constitute an excess consideration in relation to to the
amount due under the new regime.

SECTION III: REIMBURSEMENT AND

REMITTANCE OF DUTIES AND TAXES 2. The decision granting the remission shall be notified in writing to the
interested person as soon as possible. The delivery is made as soon as
Section 166: possible, upon verification of the elements of the delivery request.

1. Duties and taxes collected can be refunded in the event of a liquidation

error; 3. The conditions of application of this article are set by order of the
Minister responsible for Customs.
2. Reimbursement of duties and taxes collected at entry may also be
granted when it is established that at the time of their importation, the CHAPTER IV: THE REMOVAL OF
goods were defective or did not conform to the nature and technical GOODS
specifications contained in the firm contract in force. under which they
were imported. SECTION I: GENERAL REGULATIONS

In this case, the reimbursement of duties and taxes is subject to: Section 168:

- either the re-export of the goods to the foreign supplier; - either their 1. The goods are subject to duties and taxes. No goods may be removed
destruction under the from Customs Offices or places designated by the Customs
control of the Administration of Administration without duties and taxes having first been paid, recorded
Customs. or guaranteed.

3. Reimbursement of duties and taxes collected on entry may also be

granted, when it is established that the goods having paid the duties 2. The goods cannot be collected without the authorization of the
and taxes payable following early submission of declarations under the Customs Administration.
conditions provided for in Article 129 paragraph 3 above, were not
actually imported. 3. As soon as this authorization is issued, the goods must be collected,
except for periods specially granted by the Customs Administration.
4. When the Customs Administration authorizes the goods, which were
initially declared for a customs procedure with payment of duties and
taxes, to be placed under another customs procedure, reimbursement Article 169: When the Customs Administration considers that the
is granted for the duties and taxes which constitute a seizure in excess verification of the Goods requires consultation of detailed technical
of the amount due under the new regime. documentation, an expert opinion or a laboratory sample analysis, it
authorizes the declarant to remove them subject to providing sufficient
security and
5. The decision granting reimbursement is notified in writing to the provided that the said goods are not subject to either a prohibition or a
interested person as soon as possible. The reimbursement is made as restriction.
soon as possible, upon verification of the elements of the reimbursement
request.

6. The period beyond which reimbursement requests are no longer

accepted is set at two (02) years, in accordance with the provisions of
article 369 of this Code.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 31

SECTION II: REMOVAL CREDIT CHAPTER I: GENERAL REGIME OF ACQUISITES-

A-CAUTION
Article 170:
SECTION I: PRINCIPLE
1. Those liable to payment may be allowed to remove their goods as
checks are carried out, before payment of duties and taxes previously Article 174:
liquidated, upon deposit in the hands of the competent Treasury
authority, of an annual bonded submission of which the admissibility 1. Goods transported under Customs or placed under any customs
conditions are set regime suspending duties, taxes or prohibitions must be covered by a
by order of the Minister responsible for Finance. bond. The security receipt is established on the detailed declaration
form or on the simplified declaration form, the models of which are
2. The bonded bid guarantees: determined by decision of the Director General of Customs.

a) payment of duties and taxes due;

2. The surety receipt includes, in addition to the detailed
b) payment of a remission of liquidated duties and taxes, the declaration of the goods, the joint and several commitment of
amount of which is fixed by order of the Minister responsible for Finance;
the principal obliged and his surety to satisfy, within the set
deadlines, their obligations, under penalty of the sanctions
c) payment of a penalty for late payment. provided for by the laws and regulations in force.

3. The time limit granted to declarants to free themselves from 3. If the goods are not prohibited, the guarantee of the deposit may be
duties and taxes relating to the goods to be removed replaced by the deposit of duties and taxes.
immediately after verification is set at fifteen (15) days after
the liquidation of duties and taxes. The payment deadline thus 4. The Director General of Customs may authorize the replacement of
set is mandatory and cannot under any circumstances be exceeded.the bond receipt by any document which will take its place, valid for
one or more operations and presenting the same guarantees.
4. The distribution of discounts is fixed by decree taken by the Council
of Ministers.
5. Documents conforming to the models provided for by the international
5. The removal credit facility is reserved for operators identified by the conventions and agreements to which Mali has adhered may also serve
Customs Administration as consistently complying with customs laws as a security receipt.
and regulations. This facility is withdrawn from those to whom it has
been granted in the event of non-compliance with this compliance or in Article 175: Goods subject to internal taxes
the event of non-compliance with the deadline for payment of duties and intended to be exported must be placed under cover of security
and taxes set by paragraph 3 of this article. receipts until the last Office of exit.

Article 176: The Director General of Customs may prescribe the

SECTION III: THE RESPONSIBILITY OF establishment of the security receipt or any document in lieu thereof to
ACCOUNTANTS guarantee the arrival at destination of certain Goods, the completion of
certain formalities or the production of certain documents.
Section 171:

1. Subject to the removal credit that the operators concerned have

Article 177: The nature and level of deposits required by Customs are
previously been recognized as eligible for this facility by the Customs
set by orders of the Minister responsible for Customs.
Administration in accordance with Article 170 paragraph 5 of this Code,
the competent Treasury authority grants the removal credit or rights
under his own and entire responsibility while ensuring scrupulous Article 178: Without prejudice to Article 177, when a guarantee is
compliance with the audit obligations incumbent upon him, in the required, the amount of this guarantee is as low as possible and, with
exercise of his missions as a public accountant. regard to the payment of duties and taxes, it does not exceed the
amount possibly payable. .

2. The competent Treasury authority informs the Customs SECTION II: DISCHARGE OF ACQUISITES-A-
Administration in the event of non-compliance with the deadline BAIL
for payment of duties and taxes set by Article 170 paragraph 3 of this Code.
Article 179: The commitments entered into are lifted and, where
Article 172: Acceptance of bonds guaranteeing duty credits and removal
applicable, the sums deposited are reimbursed in view of the clearance
credits is the responsibility of the competent Treasury authority.
certificate given by the Customs agents of the issuing Office authorized
for this purpose, attesting that the obligations entered into have been
fulfilled.
TITLE V: ECONOMIC CUSTOMS REGIME

Article 180: The Director General of Customs may, to prevent fraud,

Article 173: The granting of an economic customs regime is subject to
make the discharge of security deposits taken out to guarantee the
the double condition that:
export or re-export of certain Goods subject to the production of a
certificate issued by the Customs Administration foreign countries,
- the economic interest of the planned operation is proven; - the
establishing that the said goods have received the required destination.
control of this operation by the Customs Administration can be carried
out satisfactorily without it being obliged to implement disproportionate
means.
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32 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

Article 181: Article 187: Goods initially presented to the Customs Administration
must be presented again at the same time as the security receipts or
1. The discharge is only granted for the quantities represented at the the documents in lieu thereof:
place of destination.

2. The quantities of goods for which the prescribed obligations have not a) en route, at any request from the Administration of
been fulfilled are subject to the duties and taxes in force on the date of Customs ;
registration of the security receipts or documents in lieu thereof and
the penalties incurred are determined in accordance with according to b) at destination, at the Customs Office or in places designated by the
these same duties and taxes or according to the value of the said Customs Administration.
quantities on the domestic market on the same date.

Article 188: Discharge of commitments entered into is given as soon as

3. When the quantities not represented result from a duly noted case of the Goods and the corresponding transit declaration have been
force majeure, the Customs Administration exempts, at their request, presented to the Office of destination and the latter, if deemed necessary,
the principal and his guarantor from the payment of duties and taxes or, has ensured that:
if the goods are prohibited, the payment of their value.
- the deadline set for transit was respected; - the
goods have not undergone any modification and have not been used; -
Article 182: The terms of application of this chapter are established by the customs
order of the Minister responsible for Customs. seals or identification marks have remained intact.

Article 183: The provisions of this chapter are applicable to all bail
bonds for which this Code has not provided for other rules. SECTION II: ORDINARY TRANSIT

Section 189:
CHAPTER II: TRANSIT
1. Ordinary transit is the customs regime which allows the transport of
SECTION I: GENERAL PROVISIONS goods under Customs from one Customs Office to another, located in
the customs territory, with suspension of duties, taxes and other
Article 184: prohibitive measures.

1. Transit consists of the ability to transport goods under Customs to 2. Goods subject to import duties, taxes or prohibitions are shipped in
or from a specific point in the customs territory. transit under bond, customs seals and any other measure to guarantee
the integrity of the shipment. Unless an exemption is granted by the
Customs Administration, the sealing of means of transport is mandatory.
2. Unless otherwise provided, the goods shipped benefit from the
suspension of duties, taxes, prohibitions and other economic, fiscal or
customs measures applicable to these Goods. 3. Ordinary transit can be used by any user.

4. The Customs Administration may escort the Goods during the journey.
3. With regard to goods declared for export, transit also guarantees the
fulfillment of the conditions to which the effects attached to export are
subject. 5. The Customs Administration may grant, at the request of the declarant
and if sufficient guarantees of the integrity of the Goods are presented
to it, measures to simplify the conditions of transport in transit.
Article 185:

1. Transport in transit is carried out under the conditions provided for Article 190: Upon entry, goods shipped under the ordinary transit regime
in articles 174, 175 and 176 of this Code. are declared in detail and verified under the same conditions as goods
declared for consumption.
2. They must be carried out within the deadlines set by the Director
General of Customs who may, in addition, impose an itinerary on
carriers. Article 191: Upon arrival at destination, the bond must be handed over
to the Customs Office where the declaration assigning a customs
Article 186: regime to the Goods must be made.

1. Goods permanently excluded from the transit regime are designated SECTION III: THE EXPEDITION OF A FIRST
by order of the Minister responsible for Customs. CUSTOMS OFFICE ON A SECOND DESK
CUSTOMS AFTER THE SUMMARY DECLARATION
2. Orders of the Minister responsible for Customs, taken after consulting
the ministers concerned, may pronounce other exclusions, on a Article 192: The Customs Administration may exempt from detailed
temporary basis, depending on the economic situation. declaration to the first Customs Office, goods liable to duties and taxes
or prohibited on importation which must be sent to a second Office to
be declared in detail there. The operation can be carried out under cover
of a summary declaration including:
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 33

a) the same commitments as those provided for in the bail bond; 3. There are three (03) categories of storage warehouse:

c) the public or real warehouse;

(b) the following:
b) the private or fictitious warehouse;
- the number and nature of the
packages; - the brand and number c) the special warehouse.
of the
packages; - the weight ; - the SECTION II: EXCLUDED GOODS,
nature of the goods; - identification of means of transport. ELIGIBILITIES AND ENTRY RESTRICTIONS

Transport tickets must be produced in support of this summary SUBSECTION 1: EXCLUDED GOODS AND
declaration. RESTRICTIONS
ENTRY
Article 193: The Customs Office of departure proceeds:
Section 198:
a) the verification of the particulars of the transport tickets and the
summary declaration; 1. Prohibitions or restrictions on entry into storage warehouses may,
with regard to certain goods, be imposed permanently by the Community
b) control of means of transport; authorities or temporarily by the national authorities.

c) the possible affixing of seals.

2. Goods declared for a regime other than the storage warehouse cannot
Article 194: On arrival of the goods, the detailed declaration intended to remain there. However, the Director General of Customs may, by
clear the transit regime cannot rectify the summary declaration. decision, authorize certain specific goods to remain in warehouses.

SECTION IV: INTERNATIONAL TRANSIT 3. Permanently prohibited storage warehouses:

Section 195: a) prohibited goods, absolutely, in accordance with the provisions of

Article 31 of this Code;
1. International transit is the customs regime which allows the transport
of goods under customs between the customs territory and that of b) foreign goods mentioned in article 32 hereof
another country, with suspension of duties, taxes and other prohibitive Code concerning non-compliance with obligations regarding indication
measures. It may be governed by bilateral, community or international of origin;
treaty provisions.
c) foreign goods, listed in Articles 32 and 33 of this Code concerning
the protection of brands, intellectual property and indications of origin;
2. The road transit regime between Mali and an ECOWAS Member State
is governed by the regime in force within ECOWAS.
d) goods prohibited in accordance with the provisions of Article 32 of
this Code;
Article 196: The conditions of application of the provisions of this chapter
are set by order of the Minister responsible for Customs. e) certain goods for reasons relating either to the characteristics of the
storage facilities, or to their nature or their condition.

CHAPTER III: THE STORAGE WAREHOUSE

4. Goods excluded from the storage warehouse other than those
SECTION I: THE DEFINITION AND EFFECTS OF indicated in paragraph 3 of this article are designated by order of the
THE STORAGE WAREHOUSE Minister responsible for Customs taken after consulting the ministers
concerned.
Section 197:
5. Restrictions on entry into storage warehouses may be imposed on a
1. The bonded warehouse is the customs regime under which goods temporary basis with regard to certain goods by decision of the Director
imported or to be exported are stored, under the control of the Customs General of Customs.
Administration, in a place designated for this purpose, for a specific
period and with suspension of duties. and taxes payable. SUBSECTION 2: GOODS
ELIGIBLE

2. Unless otherwise specified, storage in storage: Article 199: Subject to the provisions of Article 198 above, the following
are admissible in a storage warehouse under the conditions set out in
a) suspends the application of prohibitions and other economic, fiscal this chapter:
or customs measures to which admitted goods are subject;
a) on importation, all goods subject either to customs duties, taxes or
relative prohibitions, or to other economic, fiscal or customs measures;
(b) entails all or part of the effects attached to the export of the stored
goods.
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34 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

a) for export, goods designated by order of the Minister responsible for Section 204:
Customs.
1. The concessionaire and the warehouse keeper must jointly pay duties
SECTION III: OF THE PUBLIC WAREHOUSE OR and taxes on goods that they cannot represent to the Customs
REAL WAREHOUSE Administration in the same quantity and quality, without prejudice to
any penalties incurred.
SUBSECTION 1: THE CONCESSION OF
THE PUBLIC WAREHOUSE 2. If the goods are prohibited from importation, the dealer and the
warehouse keeper are required to pay a sum equal to their value,
Section 200: without prejudice to penalties.
incurred.

1. The public warehouse is granted:

3. Goods which are damaged in a public warehouse may be subject to re-
a) to local authorities; export, destruction or release for consumption with payment of duties and
taxes payable in the State where they are represented at the Customs
b) to consular chambers. Administration.

2. The location, construction and layout of the premises of the public

warehouse must be approved by the Director General of Customs. 4. However, deficits arising either from the extraction of dust, stones
and impurities, or from natural causes, are admitted free of charge.

3. The public warehouse includes the installation, free of charge, of

guardhouses, offices and accommodation reserved for Customs agents. 5. When it is justified that the loss of goods placed in a public warehouse
is due to a case of force majeure or to causes depending on the nature
of the goods, the operator and the concessionaire are exempt from
4. Expenses for construction, repair and maintenance of guardhouses, paying duties and taxes or , if the Goods are prohibited, payment of the
offices and accommodation reserved for Customs agents are the sum representing their value.
responsibility of the concessionaire.

5. The concession cannot be retroceded. SUBSECTION 4: GOODS REMAINING IN

PUBLIC WAREHOUSE UPON EXPIRATION OF DEADLINES
6. The public warehouse is open to any person for the storage of goods
of any kind, with the exception of those which are excluded by Article 205: At the expiration of the period set by Article 202 above, the
application of the provisions of article 198 above and those which goods placed in a public warehouse must either be re-exported or
cannot be stored only in a special warehouse by application of the released for consumption or, failing that, placed in a Customs deposit.
provisions of Article 212 of this Code.

SECTION IV: PRIVATE WAREHOUSE

7. The concession procedure and the operating conditions of the public
warehouse are set by order of the Minister responsible for Customs. SUBSECTION 1: THE CONCESSION OF
PRIVATE WAREHOUSE

SUBSECTION 2: SURVEILLANCE OF Section 206:

THE PUBLIC WAREHOUSE
1. The private warehouse is granted by decision of the Director General
Section 201: of Customs to:

1. The public warehouse is guarded by the Customs Administration. - natural or legal persons engaged primarily or incidentally in storing
goods on behalf of third parties. It is called an ordinary private
2. All exits from the public warehouse are locked with two different warehouse;
keys, one of which is held by Customs officers.
- commercial companies for their exclusive use, with a view to storing
SUBSECTION 3: THE STAY OF THE GOODS the goods they resell. It is called a private private warehouse.
IN PUBLIC WAREHOUSE AND HANDLING
AUTHORIZED
2. The concession of diplomatic stores or commissaries may be granted
Article 202: The maximum period of stay in a storage warehouse is set by decision of the Director General of Customs in the form of a specific
at one (01) year. private warehouse to store certain categories of goods exclusively
intended for resale free of duties and taxes to embassies, diplomatic
Article 203: Decisions of the Director General of Customs determine the services and consular and international organizations based in Mali, as
handling to which products placed in public warehouses may be subject well as members of these institutions, in accordance with customs laws
as well as the conditions to which such handling is subject. and regulations.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 35

3. The private warehouse can only be established in the localities where (b) for goods whose conservation requires special facilities.
a Customs Office is located.
However, if circumstances justify it, it may be authorized, exceptionally,
the creation of a private warehouse outside these localities, under the 2. When the special warehouse is intended to receive petroleum
conditions established by order of the Minister responsible for Customs. products, its operating conditions as well as the characteristics and
standards to which the storage facilities and the specific material and
equipment must meet which must be made available by the
4. The list of localities where private warehouses can be established concessionaire of the Customs Administration to enable it to ensure
is established by order of the Minister responsible for Customs. control of these products, are determined by order of the Minister
responsible for Customs.
5. The private warehouse is constituted under the guarantee of a bonded
commitment to pay the duties and taxes in force at the time the goods
are released for consumption and this, within the period fixed by article 3. The special warehouse is granted by decision of the Director General
208 below. of Customs.

SUBSECTION 2: GOODS Special warehouse premises are provided by the concessionaire; they
ELIGIBLE must be approved by the Customs Administration and are closed under
the same conditions as the public warehouse.
Section 207:

1. The ordinary private warehouse is open to goods of all kinds, subject 4. The costs of operating the special warehouse are the responsibility
to the provisions of article 198 above. of the concessionaire.

2. The private private warehouse is open only to the goods designated 5. The provisions provided for for the public warehouse, by
in the decision granting the benefit of this regime. article 200, paragraph 2 above are applicable to the special warehouse.

Article 213: Operators must make a guaranteed commitment to pay the

3. The list of goods admissible in private warehouses is fixed by duties and taxes in force at the time the goods are released for
decision of the Director General of Customs for each warehouse, consumption, within the time limit set by Article 215 below.
following the request of the concessionaire and the economic needs of
the country.
SUBSECTION 2: GOODS
SUBSECTION 3: THE STAY OF THE GOODS ELIGIBLE IN SPECIAL WAREHOUSE
IN PRIVATE WAREHOUSE AND HANDLING
AUTHORIZED Article 214: The list of goods admissible in special warehouse is fixed
by decision of the Director General of Customs.
Article 208: The maximum period of stay in a private warehouse
is set at one (01) year. SUBSECTION 3: THE STAY OF THE GOODS
IN SPECIAL WAREHOUSE
Article 209: Handling in private warehouses as well as the conditions to
which these handlings are subject are set by the Director General of Article 215: The maximum stay period for goods in a special warehouse
Customs. Deficits resulting from these manipulations are admitted free is set at one (01) year.
of charge.
Article 216: The rules set for the public warehouse by Articles 203, 204
SUBSECTION 4: SPECIAL PROVISIONS and 205 are applicable to the special warehouse.
APPLICABLE TO PRIVATE WAREHOUSE
SECTION VI: PROVISIONS APPLICABLE TO
Article 210: Goods entering a private warehouse may only be re-exported ALL STORAGE WAREHOUSES
upon authorization from the Director General of Customs.
Article 217: During their stay in the warehouse, the goods must be
presented at any request from Customs agents who can carry out any
Article 211: The provisions governing the public warehouse checks and censuses that they deem useful.
provided for in Articles 204 and 205 of this Code, are applicable
mutatis mutandis to the private warehouse.
Article 218: Exceptionally and provided that the goods are in good
SECTION V: SPECIAL WAREHOUSE condition, the deadlines set by Articles 202, 208 and 215 above may be
extended by the Director General of Customs at the request of the
SUBSECTION 1: THE CONCESSION OF warehouse keepers.
THE SPECIAL WAREHOUSE
Section 219:
Section 212:
1. Goods in a storage warehouse may, unless otherwise provided,
1. The special warehouse may be granted: receive the same destinations upon leaving the warehouse as if they
came from direct importation and under the same conditions.
a) for goods whose presence in the public warehouse presents dangers
or is likely to alter the quality of other products;
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36 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

2. When goods in a storage warehouse are declared for consumption, 2. Unless otherwise provided, placement in industrial warehouse
the duties and taxes payable on importation are collected according to suspends the application of foreign trade formalities and other
the tariff type and on the basis of the quantities noted on leaving the economic, tax or customs measures to which the Goods are subject.
warehouse.

Article 220: 3. The company benefiting from the industrial warehouse regime must
domicile all its operations with the same Customs Office.
1. Shipments from one warehouse to another warehouse or to a
Customs Office and re-exports from a warehouse are carried out under
the bond receipt regime.
Article 225: The industrial warehouse is granted by decision of the
Director General of Customs.
2. In the event of re-export under the international transit regime, the
sending warehouse keeper is obliged to pay duties and taxes, without
This decision fixes:
prejudice to penalties, on the deficits which would be noted at the Office
of destination notwithstanding the integrity of the seal.
a) the nature and tariff type of the products whose importation is
authorized;
3. Unless the re-export is carried out on a regular commercial flight with
a direct destination abroad, the Customs Administration may require b) the compensating products to be represented;
that the senders justify, by the production of a document certified by
the Customs of the country of destination, that goods re-exported by c) the yield rate and the permitted waste rate;
aircraft clearing warehouse accounts have left the customs territory.
d) the compulsory export percentage of compensating products.

Section 221:
When a company has several factories, only the establishments
designated in the operating authorization benefit from the regime.
1. In the event of release for consumption following a storage warehouse,
the applicable duties and taxes are those in force on the date of
registration of the detailed declaration for consumption. The value to be
taken into consideration is that retained on the same date. Section 226:

1. The duration of stay of the goods in an industrial warehouse cannot

2. When they must be liquidated from deficits, the applicable duties and exceed one (01) year, at the end of which the compensating products
taxes are determined in accordance with the provisions of article 328 must be released for consumption, exported, placed under another
below. customs procedure, destroyed under the control of the Administration
Customs or abandoned for its benefit.
3. When they must be liquidated on goods removed from the warehouse,
duties and taxes are determined in accordance with the provisions of 2. An extension of time may be granted, in duly justified cases, by the
article 328 below. Director General of Customs and subject to the renewal of the
commitments made.
4. For goods taxed “ad valorem” or prohibited, the value to be considered
is, as the case may be, that of the said goods on one of the dates
3. At the end of the period of stay in the industrial warehouse and unless
referred to in paragraphs 1, 2 and 3 of this article; it is determined under extended, the duties and taxes relating to the goods which are still
the conditions set out in paragraphs 1, 2 and 3 of this article and in
under the said regime become immediately payable.
article 28 above.

Article 222: The benefit of the warehouse is withdrawn by the Director Article 227: Goods admitted to an industrial warehouse cannot, unless
General of Customs: special exemption granted by the Director General of Customs, be
transferred during their stay under this regime, be neither re-exported
a) in the event of renunciation of the beneficiary, death of the beneficiary, nor released for consumption in the State.
or dissolution of the company;

b) in the event of serious breaches of the obligations attached to the Article 228: Manufacturing split between several establishments
regime, incompatible with its maintenance. benefiting from the industrial warehouse regime may be authorized by
the Director General of Customs.
Article 223: The conditions of application of this chapter are determined
by order of the Minister responsible for Customs. Section 229:

CHAPTER IV: INDUSTRIAL WAREHOUSE 1. In the event of release for consumption of the compensating products
or intermediate products in the customs territory, the duties and taxes
Section 224: to be collected are those relating to the imported goods which were
used to obtain the said compensating products, according to the
1. The industrial warehouse is an establishment placed under the Condition and type of these goods noted upon entry into the industrial
control of the Customs Administration where companies that work for warehouse.

export, or for both export and the domestic market can be authorized to
2. The applicable duties and taxes are those in force on the date of
proceed, for these two destinations, to the implementation of the Goods
registration of the declaration for consumption, the value to be declared
in suspension of the duties and taxes to which they are liable due to
for this taxation being that of the goods on that same date. This value is
importation. determined under the conditions set out in article 28 above.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 37

3. Waste and scrap resulting from the processing of admitted products 2. Related manufacturing of products other than those resulting from
must be re-exported or released for consumption. the operations referred to in paragraph 1 of this article, the list of which
is established by joint order of the Ministers responsible for Customs
In case of release for consumption: and Mines, may also be carried out in the operated factories referred to
above. .
a) recoverable waste is subject to duties and taxes listed in the Customs
Tariff according to the recognized value and species; Article 236: Upon entry into the factories operated, the suspension of
duties and taxes provided for in article 231 above is reserved:
b) non-recoverable waste is admitted free of duties and taxes. They are
destroyed under customs control. (a) crude petroleum oils, bituminous minerals and other gaseous
hydrocarbons intended to be processed or refined;
Article 230: The conditions of application of the provisions of this
chapter are determined by order of the Minister responsible for Customs. b) products specially designated by order of the Minister responsible
for Customs, when these products must undergo treatment or receive a
destination, to which preferential pricing is attached.
CHAPTER V: OF THE FACTORY OPERATED

Section 231: Section 237:

1. The operated factories are establishments placed under the permanent 1. In the event of release for consumption of products manufactured in
surveillance of the Customs Administration with a view to allowing the a factory and except for special provisions, the value to be declared and
implementation or manufacture of certain imported products with total the applicable duties and taxes are determined under the same
or partial suspension of the duties and taxes to which they are liable. conditions as for release for consumption in a warehouse. Any duties
and taxes collected upon entry into the factory are deductible from
those payable upon release for consumption.
2. Unless otherwise provided, the establishment of a factory suspends
the application of foreign trade formalities and other economic, fiscal
or customs measures to which the products are subject. 2. When the goods referred to in paragraph 1 of this article are used for
purposes other than those for which the suspension of duties and taxes
or the application of preferential pricing have been granted, the duties
Article 232: The factory regime is granted by decision of the Director and taxes and formalities including these products are normally liable
General of Customs. to be immediately payable, according to the rules provided for in the
event of release for consumption.
Article 233: The extraction of crude oils from petroleum or bituminous
minerals, the extraction of petroleum gases and, in general, the
extraction of liquid or gaseous hydrocarbons, must be carried out under Article 238: The Director General of Customs may grant the benefit of
the factory regime. exercised. the factory regime to establishments other than those referred to in
Article 235 above, where the implementation or use of goods is carried
Article 234: The suspension of duties and taxes provided for in Article out which benefit from a special customs or tax regime.
231 above is reserved for products which are extracted in the factories
operated referred to in Article 233 above.
Article 239: The application of the factory regime to goods other than
Article 235: those referred to in Articles 234, 236 and 237 above follows the same
rules as those which govern the temporary admission regime with
1. Establishments which carry out the following operations must be regard to the nature of these goods and the manufactures in which they
placed under the regime of the operated factory: must be used, as well as the destination of the products resulting from
these manufactures.
a) the extraction of crude oils from petroleum or bituminous minerals,
liquid or gaseous hydrocarbons and petroleum gases;
Article 240: The authorization of the factory regime exercised is
withdrawn by the Director General of Customs:
b) the production of petroleum and similar products, subject to internal
consumption taxes and any other tax or a) in the event of renunciation of the holder or dissolution of the
royalty fee ; establishment;

c) the processing or refining of crude petroleum or mineral oils, b) in the event of serious offenses or failure to comply with the
petroleum gases and other gaseous hydrocarbons to obtain petroleum obligations attached to the regime which are incompatible with its maintenance.
and similar products, subject to internal consumption taxes and any
other tax or fee; Article 241: The terms of application of the factory regime are determined
by joint order of the ministers responsible for Customs, Mines and
Industry.
d) the production and manufacture of chemical and similar products
derived from petroleum.
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38 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

CHAPTER VI: TEMPORARY ADMISSION Section 248:

Article 242: 1. The normal regime for clearance of temporary admission accounts is
re-export.
1. Temporary admission is the customs regime which allows certain
goods intended to be re-exported to the State or after to be received The decision granting temporary admission may make discharge
into the customs territory, with total or partial suspension of import conditional on the obligatory re-export of the goods.
duties and taxes, within a specified period. to have undergone a
transformation. 2. However, the Director General of Customs may authorize the clearance
of temporary admission accounts by:
2. Temporary admission is granted by decision of the Director General
of Customs. a) placing the compensating products in storage;

SECTION I: TEMPORARY ADMISSION FOR b) exceptional release for consumption of compensating products;
ACTIVE IMPROVEMENT

Article 243: Inward processing is the customs regime by which natural (c) the destruction of compensating products, intermediate products or
or legal persons, who have the required facilities and tools, may be imported products.
authorized to import, with total suspension of duties and taxes, raw
materials or semi-finished products. finished products intended to be 3. In the case of re-export, the exporter may be required to produce a
transformed, manufactured or to receive further processing in the certificate from the Customs Administration of the country of destination
customs territory. certifying that the goods have indeed left the territory.

Article 244: The person who temporarily imports the goods must file a Section 249:
prior request with the Customs Administration, specifying the nature of
the transformation, working, repair or additional labor that these goods 1. The release for consumption of products previously placed under
require. undergo in the customs territory. temporary admission or compensating products involves payment of
the credit interest provided for in Article 165 paragraph 3 above
calculated from placement under the regime if the rights and taxes were
not recorded when temporarily admitted.
Article 245: To benefit from temporary admission for inward processing,
the importer must subscribe to a bond by which he undertakes:
2. The time to be taken into consideration to determine the value of the
goods for release for consumption as well as the rates of applicable
a) to re-export or place in warehouse the products temporarily admitted duties and taxes is the date of registration of the temporary admission
within the fixed period; security receipt.

b) to meet the prescribed obligations and to bear the applicable Section 250:
sanctions in the event of an infraction or failure to discharge the
acquittals. 1. The decision authorizing temporary admission shall specify the
conditions under which compensation must be carried out, the regime
Article 246: The benefit of the inward processing regime is granted by for waste and debris resulting from the implementation, and, where
decision of the Director General of Customs. applicable, whether it is necessary to resort to compensation. expertise
of a laboratory for the control of compensating products.
This decision specifies in particular:
2. Compensating products, waste and scrap resulting from processing
- the nature of the transformation, processing or additional processing operations must be re-exported.
authorized; - the tariff
type of the compensating products; - the clearance 3. However, the Customs Administration may exempt the importer from
modalities; - the permitted waste the obligation to re-export waste and scrap.
rates. In this case :

Article 247: The Customs Administration may request the laboratory a) recoverable waste and scrap are subject to duties and taxes listed in the
service to determine: Customs Tariff according to the recognized value and species;

a) the specific elements of taking charge of the goods in the inward

processing accounts; b) non-recoverable waste and scrap are admitted free of duties and
taxes. They must be destroyed under customs control.
b) the composition of the products admitted as compensation for inward
processing accounts. Article 251: Unless the re-export is carried out on a regular commercial
flight with a direct destination abroad, the Customs Administration may
require that the shippers justify, by the production of a document
certified by the Customs of the country of destination, that the goods
exported by aircraft in discharge of inward processing accounts have
left the customs territory.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 39

SECTION II: TEMPORARY ADMISSION IN b) empty packaging intended to be re-exported empty or filled with
THE STATE domestic products;

SUBSECTION 1: TEMPORARY ADMISSION c) full imported packaging intended to be re-exported empty or filled
MATERIALS AND EQUIPMENT, VEHICLES with domestic products;
UTILITIES AND AIRCRAFT FOR PRIVATE USE
d) containers excluding so-called “last voyage” containers;
Section 252:
e) objects intended to be presented at fairs or exhibitions;
1. Companies holding contracts and works contracts having a public
utility character or recognized as such, may import for a determined
period, with partial suspension of duties and taxes, business materials f) materials intended for use in international conferences, cultural or
and equipment and utility vehicles intended to the execution of said sporting events;
contracts and markets.
g) materials intended for demonstrations or exhibitions;

2. Companies holding study contracts and markets may also benefit h) objects whose importation is of an individual and exceptional nature
from the partial suspension of duties and taxes payable on business not likely to be generalized;
materials and equipment and utility vehicles intended for the execution
of said contracts and markets. i) vehicles for the transport of goods and the common transport of
people carrying out regular international transport operations;

Article 253: Materials, equipment and aircraft for private use, rental
purposes and used for economic activities may also be imported with j) aircraft of a foreign company assigned to international air service;
partial suspension of import duties and taxes.

k) aircraft and vehicles and other means of transport carrying out:

Article 254: The benefit of the temporary admission regime for materials
and equipment, utility vehicles and aircraft for private use, referred to
in Articles 252 and 253 of this Code is granted by decision of the Director - search, rescue, accident investigation, repair or recovery of damaged
General of Customs. aircraft operations; - relief missions in the event of a natural disaster or
accident seriously endangering human health and the environment.
Article 255: To benefit from this regime, the importer must subscribe to
a bond by which he undertakes:

a) to re-export the materials admitted under the said regime l) the materials or tools necessary for:
upon expiry of the time limit set in the granting decision;
- repair or recovery of damaged aircraft; - the equipment of aircraft
b) to meet the obligations prescribed in terms of temporary admission referred to in paragraphs j and k of this article; - relief operations;
under penalty of the sanctions provided for by the regulations in force.

Section 256: m) animals trained for particular purposes;

1. Materials and equipment, utility vehicles and aircraft for private use n) products imported for a defined purpose and intended to be re-
imported under the temporary admission regime shall pay, upon entry exported in the State, without having undergone any modification other
into the customs territory, the duties and taxes for which they are liable than normal depreciation due to their use.
on the basis of the value. depreciable during the period of temporary
admission. 2. The materials and equipment referred to in paragraph 1 above benefit
from the total suspension of the duties and taxes to which they are
2. The terms of application of this article are determined by joint order liable on importation, for the duration of the temporary admission.
of the ministers responsible for Customs, Transport and Equipment.

SECTION III: COMMON PROVISIONS A

SUBSECTION 2: OTHER ADMISSIONS ALL CASES OF TEMPORARY ADMISSION
TEMPORARY AS IS
Article 258:
Section 257:
1. The duration of stay in temporary admission cannot exceed one (01)
1. The Director General of Customs may grant temporary admission year.
authorizations for:
2. An extension of time may however be granted, in duly justified cases,
a) measuring, verification or control tools and devices imported by by the authority having granted temporary admission, and subject to
foreign companies coming to carry out work in the customs territory; renewal of the commitments made.
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40 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

Article 259: Unless expressly authorized by the Director General of 2. The benefit of the outward processing regime is granted by decision
Customs, equipment, raw materials and semi-finished products imported of the Director General of Customs. The person who temporarily exports
under the temporary admission regime and, where applicable, products the goods must file a prior request with the Customs Administration,
resulting from their transformation or working must not be subject to specifying the nature of the transformation, working, repair or additional
any transfer during their stay under this regime. labor that these goods must undergo upon arrival. 'stranger.

Article 260:
3. To benefit from the outward processing regime, exporters must take
1. During their stay in temporary admission, the goods must be out a bond by which they undertake:
presented upon request by Customs agents who can carry out any
checks and censuses that they deem useful.
a) to reimport, unless an exemption is granted, the goods temporarily
exported within the time limit set in the granting decision;
2. In the event of non-representation of goods placed for temporary
admission, the missing goods are liable to duties and taxes, unless
their disappearance or loss results from a duly established case of force b) to meet the obligations prescribed in terms of outward processing,
majeure. under penalty of the sanctions provided for by the regulations in force.

Article 261: When temporarily admitted products have not been re-
exported, the regularization of temporary admission receipts may be 4. Upon their reimportation, the goods are subject to payment of the
authorized, exceptionally, upon payment of the duties and taxes in force duties and taxes payable according to their tariff type.
on the date of registration of said receipts, increased if the duties and
taxes have not been recorded, the credit interest provided for in article 5. The applicable duties and taxes are those in force on the day of
165 paragraph 3 above calculated from this same date. registration of the reimportation declaration.

6. The value to be taken into consideration is that of these goods in the

Article 262: The benefit of the temporary admission regime is withdrawn State where they are re-imported, less the value of the said goods at the
by the Director General of Customs in the event of serious breaches of time of their exit from the customs territory.
the obligations attached to the regime, incompatible with its maintenance.

SECTION II: TEMPORARY EXPORT IN

Article 263: An order from the Minister responsible for THE STATE

Customs establishes, where necessary, the terms of

application of the provisions of this chapter. SUBSECTION 1: TEMPORARY EXPORT
IN THE CONDITION OF THE MATERIALS AND PRODUCTS IN FRONT
CHAPTER VII: TEMPORARY EXPORT BE USED ABROAD

Article 264: Temporary export is the customs regime which allows the Article 266:
temporary export and re-introduction into the customs territory, free of
duties and taxes, of goods intended for: 1. The temporary export to the State of materials and products to be
used abroad is the customs regime which allows the temporary export,
with total or partial suspension of duties and taxes, of goods for:
a) to receive processing, working, additional labor or repair abroad,
referred to as temporary export for outward processing;
a) a benefit or employment;

b) or to be employed there in the State, within the meaning of article b) an exhibition at a fair or other similar events.
266 below.

SECTION I: PASSIVE IMPROVEMENT 2. The benefit of the temporary export regime is granted by decision of
the Director General of Customs.
Section 265:
3. To benefit from the temporary export regime, exporters must take out
1. Outward processing is the customs regime which allows the a bond by which they undertake:
temporary export, with total or partial suspension of duties and taxes,
of goods for:
a) to re-import identically, unless an exemption is granted, the goods
temporarily exported within the time limit set in the granting decision;
a) a transformation;

b) processing;
b) to comply with the obligations prescribed in matters of temporary
export, under penalty of the sanctions provided for by the regulations
c) repair; in force.

d) or additional labor. 4. The identical reimportation of goods temporarily exported in the

above cases does not give rise to the collection of duties and taxes to
which they are liable.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 41

SUBSECTION 2: TEMPORARY EXPORT SECTION II: TEMPORARY IMPORT OF

IN THE CONDITION OF THE OBJECTS INTENDED FOR USE MOTOR VEHICLES
STAFF OF TRAVELERS GOING TO STAY
TEMPORARILY ABROAD Section 272:

Section 267: 1. The persons and organizations designated below may be authorized,
under the conditions defined by international treaties and agreements
1. Travelers who have their main residence or their main establishment to which Mali is a party, to place their motor vehicles under the
in the customs territory and are going to stay temporarily outside this temporary importation regime with total or partial suspension of duties.
territory, may export with suspension of exit duties and taxes the and taxes:
objects which belong to them.
a) embassies, consulates and international organizations;

2. The export of the said objects gives rise to the filing of an export b) diplomatic and consular staff and representatives of international
declaration. organizations;

3. On the condition of being re-imported, within a period of one (01)

year, by the same person who exported them, the objects referred to in c) the expatriate administrative staff of these institutions;
paragraph 1 of this article are not subject, upon their re-importation in
the customs territory, to duties, taxes and entry prohibitions. d) bilateral or multilateral technical cooperation experts;

Article 268: An order from the Minister responsible for Customs e) expatriate staff of non-governmental organizations;
establishes, where necessary, the terms of application of the provisions
of this chapter. f) companies awarded contracts within the framework of development
projects financed with
CHAPTER VIII: TEMPORARY IMPORTATION external resources.

SECTION I: TEMPORARY IMPORT OF 2. Temporary import authorization is granted by decision of the Director
PROPERTY BELONGING TO TRAVELERS General of Customs.

Section 269: Section 273:

1. Travelers who come to stay temporarily in Mali may import, with 1. Benefit from the temporary importation regime is subject to the
suspension of entry duties and taxes, non-commercial objects of subscription of a bond by which the beneficiaries undertake:
categories not prohibited for importation which belong to them, subject
to identical reshipment. within a period which cannot exceed one (01)
year. (a) to re-export, at the expiration of the time limit, the said vehicles,
unless extended by the Director General of Customs;
2. The said objects must be placed under cover of a security deposit.
The guarantee of the deposit can be replaced by the deposit of duties b) to release said vehicles for consumption with payment of the duties
and taxes. and taxes in force;

3. Temporary importation documents must be presented upon request c) to meet the obligations prescribed in terms of temporary importation
by Customs agents or any other authorized Administration. under penalty of the sanctions provided for by the regulations in force.

Article 270: 2. The Director General of Customs may replace the financial guarantee
with the moral guarantee of the Head of the diplomatic mission, consular
1. At the end of the time limit, the temporarily imported objects must be mission or international organization.
re-exported identically.
Article 274: The terms of application of this section are determined by
2. However, the holder of a temporary import title may be exceptionally decree taken in the Council of Ministers with regard to diplomatic
authorized to keep in Mali, for his personal use, objects imported missions, consular missions or international organizations and by joint
temporarily, upon payment of the duties and taxes in force on the date order of the ministers responsible for Customs and Transport for other
of registration of the document. declaration of temporary importation, cases. .
increased if duties and taxes have not been recorded, by the credit
interest provided for in article 165 paragraph 3 above, calculated from CHAPTER IX: TRANSFORMATION UNDER
this same date. CUSTOMS OF HIGHER TAXED PRODUCTS
THAT THE PRODUCTS RESULTING FROM THEIR IMPLEMENTATION

Article 271: The terms of application of the provisions of this section are Article 275: Processing under Customs is the customs regime under
defined by order of the Minister responsible for Customs. which imported goods, which are intended for release for consumption,
may undergo, under the control of Customs, a transformation or working
aimed at manufacturing products. subject to more favorable taxation
than that applicable to the products used.
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42 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

Article 276: The benefit of the Customs processing regime is reserved for CHAPTER XI: DRAWBACK
industrial companies working mainly for the domestic market and which
use the Goods that they import themselves, in particular assembly Article 283: Drawback is the customs regime which allows, upon export of
industries, pharmaceutical industries and industries of publishing. Goods, the total or partial reimbursement of duties and taxes borne by the
imported products used in the manufacture of these Goods.

Section 277: Article 284: To benefit from the reimbursement provided for in Article 283
above, the exporter must:
1. Companies approved for the Customs processing regime may be
authorized, exceptionally, to use Goods already placed under another a) justify the prior importation for the release for consumption of the
economic customs regime. products released
artwork ;

2. The customs processing regime for goods intended for release for b) meet the specific obligations prescribed by the Customs Administration.
consumption is cleared upon customs clearance for release for consumption
of products resulting from authorized processing.

Article 285: The act granting the drawback may determine the countries of
3. For release for consumption, the duties and taxes are those relating to destination of the exported goods.
the compensating products.
Article 286: The terms of application of the provisions of this chapter are
4. Waste and debris resulting from processing under defined by order of the Minister responsible for Customs.
Customs of goods intended for release for consumption
are subject, in the event of customs clearance for release for consumption,
to import duties and taxes which would be applicable to this waste and CHAPTER XII: GRAZING
debris if they were imported into this State.
Article 287: Animals belonging to the categories referred to in Article 319,
paragraph 3 below which come from outside to graze in the customs
Article 278: The benefit of the Customs processing regime is granted by territory, must be subject to a bond by which importers commit:
order of the Minister responsible for Customs.

Article 279: An order from the Minister responsible for Customs establishes, a) to re-export them out of the customs territory within the set time limit;
where necessary, the terms of application of the provisions of this chapter.
b) to comply with the obligations prescribed by law and customs regulations
and to bear the applicable sanctions in the event of violation or non-
CHAPTER X: THE RESUPPLY SYSTEM discharge of bond receipts.
FREE OR PRIOR EXPORT
Article 288: Animals given birth during grazing in the customs territory are
Article 280: The duty-free or prior export replenishment regime is the regime considered to originate from this territory.
which grants importation, totally or partially free of duties and taxes, to
products of the same type as those which, taken on the domestic market,
were used to obtain items previously exported definitively. Section 289:

1. Animals belonging to the categories referred to in Article 319, paragraph

3 below which are going to graze outside the customs territory, must be
Article 281: The benefit of the duty-free or prior export replenishment subject to a bond by which exporters undertake to reintroduce them into
regime is granted by the Director General of Customs, under the following customs territory within the same time limit.
conditions:

- proof by any means requested by the Director General of Customs of the 2. The gateway formality is substituted for that of the bond receipt when
reality of the prior export; - duty-free replenishment must be the animals are not subject to any exit duty and their export is not prohibited
carried out in Mali. or subject to restrictions or particular formalities.

Article 282: The act granting prior export or duty-free restocking may
determine the countries of destination of the exported goods and prescribe, 3. Animals given birth during grazing outside the customs territory are
in the case of prior export, the mention of a duty-free restocking reserve. considered to be of foreign origin.

Article 290: The terms of application of this chapter are determined by the
transhumance agreements signed by the Government of Mali or by joint
order of the ministers responsible for Customs and Livestock.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 43

TITLE VI: THE FREE ZONE Section 295:

Section 291: 1. Subject to the provisions of paragraph 4 below, and unless otherwise
provided, goods placed in the free zone may receive the same
1. Free zone means any territorial enclave established with a view to destinations upon their exit as if they came from direct importation and
having the goods found there considered not to be in the customs under the same conditions.
territory for the purposes of the application of the duties and taxes to
which they are liable on importation, as well as quantitative restrictions.
2. When goods placed in a free zone are released for consumption, the
duties and taxes payable on importation are collected, subject to the
2. Unless otherwise provided, the establishment of a free zone suspends provisions provided for in paragraphs 3 and 4 below:
the application of foreign trade formalities and other economic, fiscal
or customs measures to which the Goods are subject.
a) according to the tariff type and on the basis of the Customs value
and the quantity recognized or admitted by the Administration of
Section 292: Customs when released for consumption;

1. The free zone is established by law. b) and according to the rates in force on the date of registration of the
declaration for release for consumption, except application of the
2. The free zone is the subject of a concession. provisions provided for in paragraph 3 of Article 165 above.

Section 293: 3. However, when the said goods were obtained after handling involving
the addition of products taken from the domestic market, and on the
1. Subject to the provisions set out in paragraphs 2, 3 and 4 below, condition that these products were the subject of a charge by the
goods of all kinds are admitted into the free zone, regardless of their Customs Administration during their introduction into the free zone, the
quantity, their country of origin, provenance or destination. value or quantity of said products is subtracted from the value or
quantity to be subject to Customs duties upon exit from the free zone.

2. The above provisions do not prevent the application of prohibitions or restrictions

justified by reasons of protection of public morality, public order, public security,
health and life of persons and animals, plant protection, national treasures of 4. Goods which have been subject, in a free zone, to processing,
artistic, historical and archaeological value, or industrial, literary and artistic working or additional labor, in accordance with the provisions of Article
property and defense of consumer interests. 294, c) above, must be re-exported outside the customs territory.

However, provided that these goods were taken over by the Customs
Administration when they were introduced into the free zone, their
3. Access to the free zone may be limited to certain goods for technical release for consumption may be authorized by the Director General of
or administrative reasons. Customs under the conditions provided for in article 261 above.

4. Goods placed in the customs territory under the inward processing

regime, as well as products obtained under this regime, may only be 5. The duration of stay of goods in the free zone is not limited. However,
introduced or remain in the free zones if they are taken care of by the when the nature of the goods justifies it, this duration may be limited.
Customs Administration in order to to ensure compliance with the
commitments made under this regime.
6. The terms of application of this title are established by decree taken
by the Council of Ministers.
Article 294: Goods placed in the free zone may be subject to:
TITLE VII: CUSTOMS DEPOSIT

a) loading, unloading, transshipment or storage operation; CHAPTER I: THE CONSTITUTION OF

GOODS IN DEPOSIT

b) manipulations provided for in article 203 above; Section 296:

c) processing, working or additional labor, under the conditions and 1. Customs depot is the customs procedure according to which the
according to the modalities provided for inward processing; goods are placed in the premises designated by the Customs
Administration for a period of ninety (90) days at the end of which, they
are disposed of by the Customs Administration. Customs Administration
d) transfer or release for consumption, under the conditions and under the conditions established by this Code.
according to the modalities provided for by the decree establishing them.
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44 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

2. The following are automatically deposited by the Customs Administration: 2. Perishable goods or goods in poor condition may be sold immediately,
with the authorization of the competent judicial authority.

a) goods which, upon importation, have not been declared in detail within
the legal time limit; 3. Goods, with a value of less than five hundred thousand (500,000) francs,
which are not collected at the expiration of the period of ninety (90) days
b) goods declared in detail and travelers' baggage which could not be referred to in paragraph 1 above , are considered abandoned. Customs
checked in the absence of the declarant, owner or carrier, within the legal Administration
time limit; may sell them at public auction or donate them to hospitals, hospices or
other charitable establishments or have them destroyed.
c) declared goods for which the receipt for collection has not been issued
within thirty (30) days due to non-payment of duties and taxes;
Article 302: The goods are sold free of all rights
and taxes collected by the Customs Administration with the option, for the
d) goods having already paid the duties and taxes due and not collected successful bidder, to dispose of them for all destinations authorized by the
within thirty (30) days; legislation and regulations in force.

e) goods which remain in Customs for any other reason. Section 303:

3. When the goods have no market value, the Customs Administration may 1. The proceeds of the sale are allocated, in order of priority and due
have them destroyed. competition :

a) the payment of costs and other incidental expenses incurred by the

Article 297: The Customs depot is established either in stores belonging to Customs Administration or on its behalf due to the constitution, the stay of
the Customs Administration, or in premises approved by it, in particular in the goods in storage as well as their offering for sale;
public warehouses or in customs clearance areas under customs
supervision.
b) the recovery of duties and taxes to which the goods are liable;
Section 298:

1. Goods placed in Customs deposit are entered in the deposit register c) other costs that may affect the goods.
which, in computerized Customs Offices, is managed by the Customs
Information System. 2. Any remaining balance is paid to the Caisse de Dépôts et Consignations
where it remains for two (2) years at the disposal of the owner of the goods
or the beneficiaries. After this period, it is acquired by the Public Treasury.
2. For goods not declared within the legal deadline, the deposit date However, if it is less than one hundred thousand (100,000) francs, the
corresponds to the end of the period within which the detailed declaration remainder is immediately taken into account in the Budget.
must be filed.

3. Abandoned goods can be sold immediately without being placed in 3. The conditions of application of this chapter are set by order of the
deposit. Minister responsible for Customs.

Article 299: TITLE VIII: PRIVILEGED OPERATIONS

1. Goods in Customs depot remain there at the owners' risk. Their Section 304:
deterioration, alteration or loss during their stay in storage cannot give rise
to damages, whatever the cause. 1. The special destination regime allows goods to be released for
consumption with exemption or at a rate
reduced duties and taxes due to their specific use.
2. Costs of any nature resulting from the constitution and the stay in
storage are the responsibility of the Goods. 2. When the Goods lend themselves to repeated use and the Customs
Administration deems it appropriate to avoid abuse, customs surveillance
Article 300: Customs agents may only open packages placed in Customs is maintained for a period of two (02) years from the first use for the
custody and verify their contents in the presence of the owner or recipient purposes provided for in the request for exemption from duties and taxes
or, failing that, a person designated by the customs agent. competent or reduced duty rates.
judicial authority at the request of the Customs Administration.

3. Customs supervision exercised under the special destination regime

ends in the following cases:
CHAPTER II: THE SALE OF GOODS IN
DEPOSIT a) when the goods have been used for the purposes provided for in the
request for exemption from duties and taxes or from the rate of
Article 301: reduced rights;

1. Goods which have not been collected, within ninety (90) days from the b) when the goods have left the customs territory, have been destroyed or
date of their entry in the deposit register, are sold at public auction. abandoned to the State;
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 45

c) when the goods have been used for purposes other than s) medicines intended for the fight against endemic
those provided for in the application for admission free of diseases, essential medicines under International
duties and taxes or at a reduced rate and the duties and Nonproprietary Name, reagents, products for
taxes due on importation have been paid. odontostomatology use, diagnostic and treatment products
and materials for use in human medicine as well as
4. The operating procedures of the specific destination regime are imported materials used in their manufacture;
determined by order of the Minister responsible for Customs.
t) objects intended for the exercise of religion;

CHAPTER I: FREE ADMISSION u) objects imported by travelers;

Article 305: v) vehicles used as ambulances or hearses.

1. By way of derogation from the provisions of Article 4 above, 2. The conditions of application of this article are set
the following may be imported free of duties and taxes: by :

a) shipments intended for embassies, diplomatic and a) decrees taken in the Council of Ministers for shipments
consular services and international organizations based in intended for embassies, diplomatic and consular services
Mali as well as members of these institutions; and international organizations based in Mali as well as
members of these institutions and for goods imported by
b) goods imported by private companies within the framework private companies within the framework of agreements
of agreements concluded with the State; concluded with the State, as well as for goods imported by
free export companies approved under the Investment Code;
c) goods imported by free export companies approved
under the Investment Code; b) orders of the Minister responsible for Customs for the rest.

d) shipments intended for non-governmental organizations; CHAPTER II: AIRCRAFT REFUELING

e) goods imported as part of the execution of public Section 306:

contracts financed with external resources;
1. Fuels, combustibles and lubricants intended for the
f) disaster relief shipments; refueling of aircraft carrying out international flights to
foreign countries are exempt from the duties and taxes
g) exceptional shipments devoid of any commercial nature; applicable to them.

2. Food and on-board provisions, including drinks and

h) property intended for the use of sovereigns and Heads tobacco, in relation to the normal needs of the crew and
of State staying in Mali; passengers, brought by aircraft coming from abroad are
not subject to duties and taxes provided that they remain on board.
i) shipments intended for national or international solidarity
works; 3. Food and on-board provisions, including drinks and
tobacco, in relation to the normal needs of the crew and
j) effects and movable objects imported during a change of passengers of aircraft destined abroad are not subject to
residence; any duties and taxes that may be payable on export. .

k) effects and objects in use from inheritance;

4. Generally speaking, food and on-board provisions taken
l) wedding trousseaus; on board any aircraft, whatever it may be, must be taken
for consumption. However, they can be collected under
m) the kits of pupils, students and trainees; suspensive regime, under the formalities required for re-
export. This exemption is granted by the Director General of Customs.
n) objects intended for state museums and libraries;
5. Spare parts and equipment imported to be installed or
o) objects offered as donations by foreign Governments to used on an aircraft of a foreign company, assigned to
the Institutions of the Republic, to Public Administrations international air services, broken down at a Malian airport,
and Territorial Communities; are admitted free of duties and taxes payable on importation .

p) tools, instruments and materials from agricultural or

commercial industrial installations or businesses; 6. Spare parts imported for installation or use on an aircraft
carrying out search, rescue, accident investigation, repair
q) military materials and equipment belonging to the State; or recovery of damaged aircraft, relief missions in the
event of a natural disaster or accident involving seriously
r) technical equipment for the safety and security of air endangering human health and the environment are not
transport; subject to any duties and taxes that may be payable on
export.
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46 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

Article 307: The conditions of application of this article are set by joint Article 310:
order of the ministers responsible for Customs and Transport.
1. Goods subject to the gateway formality, coming from within the
customs territory and entering the Customs department, must be taken
CHAPTER III: RELIEF SHIPMENTS to the nearest Customs Office or Post to be declared there in the same
form as for the customs clearance. payment of rights.
Section 308:

1. Customs clearance for export, transit, temporary admission and 2. The carriers of said goods must present to Customs agents at the
import of relief consignments shall be carried out as a priority following first requisition:
the submission of a simplified, provisional or incomplete goods
declaration, provided that the declaration is completed within a specified a) the transport tickets they carry;
time frame. In computerized Customs Offices, simplified declarations
must be entered into the Customs Information System. b) where applicable, the management documents and other
shipments accompanying the goods;

2. Submission, registration and examination of goods declaration c) receipts attesting that these goods have been regularly imported or
relating to relief consignments and documents purchase invoices, manufacturing slips or any other proof of origin
which accompany it are authorized before the arrival of the said goods emanating from persons or companies regularly established within the
and the release is made immediately upon their arrival. customs territory.

3. Customs clearance of relief consignments is permitted outside Article 311:

opening hours set by the administration or in a place other than the
Customs Office, waiving the collection of any fees normally due in this 1. Goods subject to the gateway formality which one wishes to remove
regard. within the Customs department to circulate there or to be transported
4. Relief consignments are exempt from goods inspection or sampling outside the area, within the customs territory, must be declared to the
or both, except in exceptional circumstances. nearest Customs Office from the place of removal.

5. Customs clearance of relief shipments is carried out without regard 2. This declaration must be made before the removal of the goods,
to the country of origin, provenance or destination of the goods. unless the Customs Administration makes the issuance of the gateway
subject to the presentation of the said goods to the Customs Office or
Post, in which case, their removal and transport until at the Customs
6. On export, relief shipments benefit from exemption from the Office or Post take place under cover of the documents referred to in
application of prohibitions or restrictions of an economic nature and paragraph 2 of Article 310 above.
exemption from duties and taxes normally payable.

Article 312: The gangways necessary for the transport, within the
7. On importation, relief items which constitute a donation addressed to Customs department, of the goods referred to in Articles 310 and 311
an approved organization and which are intended for use or to be above, are issued by the Customs Offices and Posts where these Goods
distributed free of charge by this organization or under its control are have been declared.
admitted free of duties and taxes and free of charge.
all prohibitions or restrictions of an economic nature. Article 313:

TITLE IX: TRAFFIC AND 1. The gangways necessary for the transport of imported goods which
DETENTION OF GOODS INSIDE THE must circulate within the radius, after customs clearance, are issued by
the Customs Offices and Posts where the said goods have been
CUSTOMS TERRITORY (CUSTOMS POLICE)
declared in detail.

CHAPTER I: TRAFFIC AND

2. Receipts, security receipts and other Customs shipments may serve
DETENTION OF GOODS IN THE AREA
as a gateway. In this case, these documents must include all the
CUSTOMS
information on the gangways.

SECTION I: CIRCULATION OF GOODS

Article 314:
Article 309:
1. Gateways and other shipments intended to cover the movement of
1. Goods cannot circulate within the Customs department without being goods within the Customs department must indicate the place of
accompanied by a passport, a bond receipt or any other document destination of the said goods, the route to be taken and the time within
certifying legal detention. which the transport must be carried out. At the end of the set deadline,
the transport is no longer covered by the documents issued.

2. The Director General of Customs may exempt certain goods from this
2. For goods collected in the Customs department, the gangways must
formality and determine the conditions
bear the same information as above and, in addition, the precise
to which this exemption is subject. designation of the place of deposit of the goods, as well as the day of
their collection.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 47

Article 315: For the removal of goods subject to 3. The categories of animals referred to in paragraph 1 are
open account regime, the Customs Administration can only establish a determined by joint order of the ministers responsible for
gateway for the species and quantities entered in the sender's account. Customs and Livestock.

Article 320: An order from the Minister responsible for Customs,

Article 316: Customs agents may travel to the place where the goods taken after consulting the other interested ministers, may designate
are deposited and demand representation before their removal. the parts of the zone defined in the preceding article where the
formality of the open account will not be required.

Article 317: Article 321: In the area subject to the open account formality, animals
may only move or graze under cover of a security receipt or a passage
1. Carriers are required not to deviate from the route indicated on the issued by the Customs Administration.
gangway, except in duly justified cases of force majeure.

Section 322:
2. They must represent the goods as well as the passageways and other
titles in lieu thereof: 1. Customs agents may carry out the visits, censuses and controls that
they deem necessary for the application of the provisions relating to the
a) to the various Customs Offices or Posts which are on their route; open account and circulation.

b) outside Customs Offices or Posts, at any request from Customs 2. The security receipts or bonds must be presented to them upon
agents. request.

3. The shape of the bridges, the conditions of their issue and their use Article 323: An order from the Minister responsible for
are determined by decision of the Director General of Customs. Customs, taken after consulting other interested ministers,
determines the terms of application of the open livestock account regime.

SECTION II: DETENTION OF SECTION IV: OPEN ACCOUNT OF

GOODS GOODS

Article 318: The following are prohibited in the Customs area, Article 324:
with the exception of certain urban areas, the list of which is
established by order of the Minister responsible for Customs: 1. In the Customs area, with the exception of towns whose list is
established by order of the Minister responsible for Customs, any trader
a) the possession of goods prohibited or heavily taxed upon entry, for is required to register at the nearest Customs Office or Post, in the
which it cannot be produced, at the first request of Customs agents, register opened for this purpose. effect, the prohibited or heavily taxed
either receipts attesting that these goods were regularly imported, or goods and products that he receives in store.
purchase invoices , manufacturing slips or any other proof of origin
emanating from persons or companies regularly established within the
customs territory; 2. He must prove that the declared goods are of Malian origin or, if they
are of foreign origin, that they were regularly imported, by producing
passports, Customs receipts or other shipments.
b) the holding of stocks of prohibited or heavily taxed goods upon exit,
not justified by the normal needs of the farm or whose importance
clearly exceeds the needs of family supplies assessed according to 3. Customs agents may verify, in the declarant's stores, the accuracy of
local customs. his declarations.

SECTION V: INSTALLATION
SECTION III: OPEN LIVESTOCK ACCOUNT OF INDUSTRIAL ESTABLISHMENTS OR
COMMERCIAL IN THE CUSTOMS AREA
Article 319:
Article 325: Industrial and commercial establishments
1. In the Customs area, certain categories of animals must be declared located in the Customs area are closed or moved when it is found that
by their holder to the nearest Customs Office or Post. they have committed or encouraged smuggling.

2. This declaration constitutes the basis of an open account The Director General of Customs may, as a precautionary
maintained by Customs agents for each taxable person. measure, temporarily close the establishments concerned. He
This open account is annotated as the increases and immediately refers the matter to the territorially competent court.
decreases take place according to the declarations made by the taxable persons.
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48 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

CHAPTER II: SPECIAL RULES TITLE XI: CUSTOMS DEBT ARISING AFTER
APPLICABLE OVER THE ENTIRE TERRITORY THE REMOVAL OF THE GOODS OR IN
CUSTOMS OFFICER TO CERTAIN CATEGORIES OF OUTSIDE CUSTOMS CLEARANCE OPERATIONS
GOODS
Section 328:
Section 326:
1. When a customs debt is established outside of customs
1. Those who hold or transport goods specially designated by order of clearance operations or after removal of the goods, the
the Minister responsible for Customs must, at the first request of Customs Administration in charge immediately liquidates
Customs agents, produce either receipts attesting that these goods the duties and taxes payable and transmits this liquidation
have been regularly imported, or purchase invoices, slips of manufacture to the Treasury accountant within forty -eight (48) hours. In
or any other proof of origin emanating from persons or companies computerized Customs Offices, this liquidation is integrated
regularly established within the customs territory. into the Customs Information System by the Customs
Administration (automatic liquidation). In other Customs
Offices, the Public Treasury accountant immediately takes
these duties and taxes into account in the customs
2. Those who have held, transported, sold, transferred or accounting of the
exchanged the said goods and those who have established recipes.

proof of origin are also required to present the documents

referred to in paragraph 1 above at any request from 2. Upon receipt of the liquidation, the Public Treasury accountant
Customs agents made within three (03) years, either from notifies the amount to the debtor, as well as the security if a guarantee
the moment the goods ceased to be in their hands, or from has been provided, within forty-eight (48) hours.
the date of issue of proof of origin.

3. Do not fall under the application of these provisions, The debtor has fifteen (15) clear days to pay his debt.
goods that the holders, carriers or those who have held,
transported, sold, transferred or exchanged prove, by
the production of their records, to have been imported, 3. In the event of non-payment on the due date, the
held or acquired in Mali prior to the date of publication Public Treasury accountant uses all legal means to
of the above-mentioned decree. recover the duties and taxes payable both from the
debtor and from the guarantor if a guarantee has been provided.
4. The conditions of application of this chapter are set by
order of the Minister responsible for Customs. Section 329:

TITLE 1. When a customs debt is established outside of customs

clearance operations or after removal of the goods, the
Section 327: amount of applicable duties and taxes is determined on
the basis of the taxation elements specific to the goods
1. The Customs Administration may automatically, after release of the concerned at the time they arose. the customs debt
goods, revise the declaration. concerning it, that is to say at the time when the offense
which generated this debt was committed.
2. The Customs Administration may carry out
investigations and controls a posteriori with a view to 2. When it is not possible to determine with precision the moment when
controlling the regularity of operations carried out in Customs
theOffices
customsanddebt Posts.
arises, the moment to be taken into consideration for
the determination of the elements of taxation is that when the Customs
3. These checks may be carried out with the declarant, the importer or Administration notes that these goods are found in a situation which
exporter, the recipient or any person directly or indirectly interested in gave rise to a customs debt.
said operations as well as any other person in possession of the
documents and data relating to the customs clearance of the goods.
3. However, when the information available to the
Customs Administration makes it possible to establish
4. The Customs Administration may also carry out verification of the that the customs debt arose at a time prior to that at
goods when they can still be represented. In this case, she can take which it made this determination, the amount of duties
samples. and taxes is determined on the basis of the elements of
taxation which were specific to it at the furthest moment
in time when the existence of the customs debt resulting
5. When it results from the revision of the declaration, from this situation can be established from the information available.
investigations and post-clearance controls that the
provisions which govern the customs regime concerned
have been applied on the basis of inaccurate or
incomplete elements, the Customs Administration takes
measures necessary to restore the situation taking into account the new elements available to it.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 49

TITLE XII: LITIGATION SUBSECTION 1: PERSONS CALLED TO

PERFORM SEIZURES, RIGHTS AND OBLIGATIONS OF
CHAPTER I: GENERAL PROVISIONS STRIKING

SECTION I: CUSTOMS OFFENSE Article 336:

Article 330: 1. The mission of researching, recording and prosecuting offenses in

customs matters falls primarily within the competence of Inspectors,
1. Customs offense is an act, abstention or omission which violates Controllers and, in general, agents of the Customs Administration.
customs laws and regulations and which is punished in accordance
with the provisions of this Code.
2. However, sworn agents of the public force and other administrations
2. The customs offense is constituted by the sole fact of its authorized to report violations of the law
material realization without there being any reason to take into account law, may provide assistance to the Customs Administration in
the intention of its author. accordance with the conditions and limits set by this Code.

Article 331: Customs laws and regulations, even after they have ceased
to be in force, continue to govern offenses committed during the period 3. The sworn agents referred to above are:
of their application, but only with regard to monetary penalties.
a) officers and non-commissioned officers of the National Gendarmerie;

SECTION II: PENALTIES AND SECURITY MEASURES b) agents of the National Police;
IN MATTER OF CUSTOMS INFRINGEMENTS
c) Water and Forestry agents;
Article 332: The actual penalties and security measures applicable to
customs offenses are: d) agents of the service responsible for Commerce,
Competition and Consumption;
a) imprisonment;
e) Tax officials;
b) confiscation of fraud goods, goods used to disguise fraud and means
of transport; f) Treasury officials.

c) the fine. 4. When they notice a customs infraction, the above-mentioned agents
seize all objects liable to confiscation. They may withhold documents
Article 333: relating to the objects seized or carry out preventive detention of objects
assigned to the security of penalties.

1. Confiscation affects the Goods of fraud in whatever hand they are

found.
5. When the detection of the customs offense is followed by seizure or
capture of offenders, they must put the Head of the Customs Office with
2. It is obligatorily ordered, even if this Goods belongs to a third party
territorial jurisdiction in a position to exercise control and supervision
unrelated to the fraud or remains unknown, and even if no conviction over the procedure carried out. They must in particular:
would be pronounced.

Section 334: a) deposit the seized goods and means of transport and take the
offenders to the territorially competent Customs Office;
1. The tax fines provided for in this Code have the predominant character
of civil reparations.
b) send, without delay, to the Head of the Customs Office with territorial
2. However, they are imposed by the criminal courts and must be jurisdiction, all useful information on the identity of the persons
pronounced in all cases, even if the offense has not caused the State involved, the complete inventory of the goods and means of transport
any material damage. seized, as well as a summary statement of the circumstances of the
seizure or capture of the offenders;
Article 335: Confiscations and fines in matters of
Customs escape the application of mitigating circumstances and
c) transmit, as soon as the investigation is completed, to the Head of the Bureau of
suspension. They are issued for the sole benefit of the Customs
Territorially competent Customs, the report drawn up including the
Administration.
names and qualifications of all the agents who intervened in the seizure
or capture;
CHAPTER II: OBSERVATION OF
CUSTOMS INFRINGEMENTS AND COMPETITIONS d) immediately relinquish the ongoing procedure to the competent
BROUGHT TO CUSTOMS BY AGENTS OF THE customs authority which reports to the Public Prosecutor and collects
OTHER ADMINISTRATIONS from the relinquished administration the list of agents who were
involved in the seizure or capture.
SECTION I: FINDING BY TRIAL
VERBAL INPUT 6. In cases of referral to Justice, the report drawn up by the agents of
the authorized administrations must be accompanied by the conclusions
of the Head of the Customs Office with territorial jurisdiction.
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50 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

7. Agents of other administrations authorized to record customs 2. When there are several Customs Offices or Posts in the same locality,
offenses who do not seize fraudsters when the possibility exists or the seized objects may be transported indiscriminately to any of these
who, after capture, allow them to escape, those who do not file all of the Offices.
seizures, are liable to the penalties provided for. by the Penal Code.
3. When they cannot be taken immediately to the Customs Office or
Post or when there is no Customs Office or Post in the locality, seized
SUBSECTION 2: CUSTOMS WITHHOLDING items not absolutely prohibited may be entrusted to the Customs Office
or Post. custody of the accused or a third party at the scene of the
Article 337: seizure or in another locality.

1. Customs agents and other agents authorized to note violations of Section 339:
customs laws and regulations pursuant to Article 336 of this Code may
only capture defendants in the event of flagrante delicto. The Public 1. When Customs agents discover stored data in a Customs Information
Prosecutor is immediately informed. The people thus captured are System which is useful for establishing a customs offense, but entry of
entrusted to the custody of judicial police officers until the report is the medium does not appear possible or desirable, these data, as well
drawn up. The duration of the detention cannot exceed twenty-four (24) as those necessary to understand them are copied onto computer
hours unless extended by the same duration authorized by the Public storage media that can be seized and placed under seal.
Prosecutor.

2. However, Customs officers having at least the rank of Customs Customs agents designate any person qualified to use appropriate
inspector may, for the purposes of the investigation, have persons technical means to prevent access to the data referred to in this
detained by judicial police officers, under the conditions provided for paragraph in the Customs Information System or to copies of this data
by the Code of Criminal Procedure. suspected of committing or which are available to persons authorized to use the Customs
participating in a customs offense. Information System and guarantee their integrity.

3. During the detention, the Public Prosecutor may go to the premises 2. If the data which are linked to the infringement, either because they
to verify the terms of the detention and obtain the minutes and registers constitute the subject of it, or because they were the product of it, are
provided for this purpose. He may, ex officio or at the request of a family likely to seriously harm the interests of the Public Treasury or the
member of the person in custody, appoint a doctor who will examine economy national or constitute a danger for the integrity of Customs
the latter, at any time during the customs detention period. Information Systems or for data stored, processed or transmitted
through such systems, Customs agents take the necessary precautionary
measures, in particular by designating any qualified person with the
mission to use all appropriate technical means to make this data
4. Customs agents mention, by report of the findings, the duration of inaccessible.
the interrogations and the rest periods which separated these
interrogations, the day and time of the start and end of the detention.
These entries also appear in the special register kept in the Customs 3. When the measure provided for in paragraph 2 of this article is not
premises. possible, for technical reasons or due to the volume of data, Customs
agents use appropriate technical means to prevent access to these data
During interrogations, the accused may be assisted by a lawyer. in the Customs Information System, as well as copies of this data which
are available to persons authorized to use the Customs Information
System, as well as to guarantee their integrity.
5. When the detained persons are placed in police custody at the end
of the detention, the duration of the detention is deducted from the
duration of the police custody.
Customs agents are required to inform the person in charge of the
6. Customs agents cannot be held responsible for the occurrence of Customs Information System of the search carried out in the system
accidents and incidents during a customs detention. and to communicate to him the detailed list of data that they have
copied and/or made inaccessible.

7. The conditions of application of this article are determined by joint Article 340:
order of the Ministers responsible for Customs and Justice.
1. The officers who have noticed an offense draw up the report without
entertaining other acts and at the latest immediately after the transport
SUBSECTION 3: GENERAL FORMALITIES AND and deposit of the seized objects.
OBLIGATIONS ON PENALTY OF NULLITY OF PROCEEDINGS
INPUT VERBALS 2. a) The report may be drawn up at the place of deposit of the seized
objects or at the place where the offense was noted.
Article 338:
It can also be drawn up at the headquarters of the gendarmerie or police
1. As far as circumstances permit, the seized goods and means of brigade, at the office of a finance official or at the local administrative
transport shall be taken and deposited at the Customs Office or Post district;
nearest to the place of seizure.
b) In the event of seizure in a house, the report can be validly drawn up
there.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 51

Article 341: 3. However, the release of the means of transport is granted without
security or deposit when the seized means of transport belongs to the
1. The minutes state: State, a foreign government, diplomatic missions or international
organizations or when it is a aircraft of a foreign company assigned to
a) the date and cause of the seizure; international air services.

b) the articles of the Customs Code and other regulatory texts referred
to; However, this release remains subject to reimbursement of any costs
incurred by the Customs Administration to ensure the custody and
c) the declaration of seizure made to the defendant; conservation of the seized means of transport.

d) the surnames and first names, positions and residences of the

seizers and the person responsible for the proceedings; 4. This offer as well as the response are mentioned in the minutes.

e) the description of the goods, objects and means of transport seized

or detained for security of penalties, their nature and their quantity; Article 343:

1. If the accused is present, the report states that it was read to him,
f) the surnames and first names, positions and residences of the that he was asked to sign it and that he immediately received a copy.
defendant(s);

g) the statements of the accused(s); 2. When the accused is absent, or when he is present, but refuses to sign
the seizure report, mention is made of this and the copy is posted within
h) the presence of the accused(s) at the description of the objects or twenty-four (24) hours at the exterior door of the Customs Office or Post,
the summons given to him or them to attend; or to the administrative district of the place where the report is drawn up if
there is neither a Customs Office nor a Customs Post in this place.
i) the first and last name and the position of the guardian of the goods,
objects and means of transport seized or detained for security of
penalties;
3. In both cases, the report includes a summons to appear in court in
j) the place of drawing up the report and the time of its closing. the manner and within the time limits provided for by law.

2. They must be signed, under penalty of nullity, by the seizing party. 4. Minutes, citations and postings can be made every day without
The signature can be manual or electronic. distinction.

3. In the case of home seizure, the reports must also mention the SUBSECTION 4: FORMALITIES RELATING TO
completion of the legal formalities prescribed by Article 79 of this Code SOME SPECIAL SEIZURES
regarding home visits.
PARAGRAPH 1: SEIZURES RELATING TO THE
FALSE AND ALTERATION OF SHIPMENTS
4. References and apostilles may, except with the following exception,
be entered only in the margin; they are, under penalty of nullity, signed Section 344:
or initialed by the signatories. If the length of the reference requires that
it be transported to the end of the document, it must not only be signed 1. If the reason for the seizure relates to forgery or alteration of
or initialed, but also expressly approved on pain of nullity. shipments, the report shall state the type of forgery, alteration or
overloading.

There must be no overloading, spacing or addition in the body of the 2. The said documents and dispatches, signed and initialed “ne varietur”
document and words overloaded, interlined or added are void. The by the seizing parties, are annexed to the report which contains the
words which must be crossed out are done so that their number can be summons given to the accused to sign them and his response.
noted in the margin of the corresponding page or at the end of the
document and approved in the same way as the references written in PARAGRAPH 2: HOME SEIZURES
the margin.
Section 345:
Section 342:
1. In the event of seizure at home, non-prohibited goods are not moved,
provided that the defendant provides solvent security for their value. If
1. When the goods seized are not prohibited, release is offered subject
the defendant does not provide security or if the goods are prohibited
to the subscription of a solvent bond or the deposit of the value of the
objects, the goods are transported to the nearest office or entrusted to
objects in question.
a third party guardian established either at the scene of the seizure or
in another location.
2. In all cases of seizure, except when the means of transport has been
specially designed with a view to fraud, it is released under solvent 2. The bailiff-commissioner of Justice, the representative of the civil
security or under deposit of the value. authorities of the place, or the judicial police officer who intervenes
under the conditions provided for in article 79 above, must be present
at the drawing up of the report; in the event of refusal, it is sufficient, for
the regularity of the operations, that the report contains mention of the
requisition and the refusal.
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52 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

PARAGRAPH 3: SEIZURES ON DECK BOATS SECTION II: FINDING BY TRIAL

OBSERVATION VERBAL
Article 346: With regard to seizures made on decked boats, when
unloading cannot take place immediately, the seizers affix seals to the Section 349:
panels and hatches of the buildings. The report, which is drawn up as
the unloading progresses, mentions the number, marks and numbers 1. The results of the controls carried out under the conditions provided
of the bales, crates and barrels. The detailed description is only made for in Article 83 above and, in general, those of the investigations and
at the Office, in the presence of the accused or after summons to attend; interrogations carried out by Customs agents, are recorded in the report
He is given a copy of the minutes at each session. of the findings.

2. These reports state the date and place of the controls and
investigations carried out, the nature of the findings made and the
PARAGRAPH 4: SEIZURES OUTSIDE THE RADIUS information collected, the seizure of documents, if applicable, as well
CUSTOMS as the names, administrative status and residence enforcement officers.

Section 347:
They further indicate that those on whom the investigation or control
1. Outside the Customs area, the provisions of the preceding articles was carried out were informed of the date and place of the drafting of
are applicable to offenses noted in Offices, warehouses and other this report and that they were summoned to attend this drafting; if these
places subject to the surveillance of the Customs Administration. people are present at the editorial office, they specify that it was read to
them and that they were invited to sign it.

2. Seizures may also be carried out anywhere in the event of prosecution

for a flagrant infraction, an infraction of article 326 above or the SECTION III: PROVISIONS COMMON TO
unexpected discovery of goods whose fraudulent origin is clearly SEIZURE REPORTS AND REPORTS
evident from the declarations of their holder or supporting documents OF OBSERVATION
found in his possession.
SUBSECTION 1: STAMP AND
THE RECORD
3. In the event of seizure after pursuit on sight, the report must state:
Article 350: Customs reports, submissions and transactions in lieu
thereof as well as all documents issued by the Customs Administration
a) if the goods are subject to the gateway formality, that the said Goods are exempt from stamp and registration formalities.
were followed without interruption, from the crossing of the interior limit
of the radius until the moment of their seizure and that they were devoid
of the shipping necessary for their transport within the Customs SUBSECTION 2: PROBATIVE FORCE OF
department; REGULAR AND CHANNELS MINUTES
OPEN TO DEFENDANTS AGAINST THIS FAITH
LEGAL
(b) in the case of other goods, that the said goods have been followed
without interruption from crossing the border until the time of their Section 351:
seizure.
1. Customs reports drawn up by two Customs agents or by two agents
SUBSECTION 5: RULES TO OBSERVE AFTER of any other authorized administration are authentic until the material
DRAFTING THE SEIZURE REPORT findings they report are recorded as false.

Article 348:
2. They are authentic only until proven otherwise as to the
1. The reports establishing Customs offenses are handed accuracy and sincerity of the confessions and declarations they report.
over to the Public Prosecutor or to the magistrate exercising
his powers and the captured defendants are brought before Section 352:
this magistrate except in the cases provided for in article 366 of this Code.
1. Customs reports drawn up by a single agent are authentic until
2. To this end, the civil and military authorities are required to assist proven otherwise.
Customs agents at the first requisition.
2. In matters of offenses noted by report following a written check,
contrary proof can only be provided by means of documents of a certain
3. Except where the provisions of Article 382 below apply, captured date prior to that of the investigation carried out by the enforcement
defendants, if they are of foreign nationality, must be kept in preventive officers.
detention until the date of the judgment or the transaction leading to
the discontinuance of the proceedings. by the Customs Administration.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 53

Section 353: Article 358: Judicial police officers, agents of

Taxes, the Public Treasury, Commerce, Competition and Consumption
1. The courts cannot, in any case, admit, against the Customs reports, and any other administration authorized to
nullities other than those resulting from the omission of the formalities note customs offenses in application of the provisions of Article 336,
prescribed by articles 336 to 347 and 349 above. paragraphs 2 and 3 of this Code, are required, upon discovery of the
offense and without diverting to other acts, to transmit to the Bureau,
Brigade, or Post Customs closest to the place of seizure, the report, the
2. However, any seizure of goods not prohibited for import or export goods and means of transport seized as well as the defendants captured
which have passed a Customs Office, Brigade or Post on the façade of for the purposes of prosecution.
which the identification plate provided for in Article 55 will be null and
void. above would not have been affixed.
Section 359:

Section 354: 1. All offenses and contraventions provided for by customs laws and
regulations may be prosecuted and proven by any legal means even if
1. Anyone wishing to object to a report is required to make a declaration no seizure could have been made within the Customs department or
in writing in person or by a special proxy before an enforcement agent, outside this area or the goods having was the subject of a declaration
at the latest at the hearing indicated by the summons to appear before would not have given rise to any observations.
the Court which must hear the offense.

2. For this purpose, information, certificates, reports and other

2. He must, within the following ten (10) days, file at the registry of the documents provided or
said Court the grounds of forgery and the names and qualifications of established by the customs authorities of foreign countries may be
the witnesses he wishes to call; all under penalty of forfeiture of the validly cited as proof.
registration of forgery.
This declaration is received and signed by the judge and the clerk, in Section 360:
the event that the declarant cannot write or sign.
1. Action for the enforcement of sentences is carried out by the Public
Section 355: Prosecutor's Office.

1. In the case of an entry of forgery against a report establishing fraud, 2. Action for the application of tax sanctions is carried out by the
if the entry is made within the time limit and following the form Customs Administration; the Public Prosecutor's Office may exercise it
prescribed by the preceding article and assuming that the means of incidentally to public action.
forgery, are they were proven, destroy the existence of the fraud with
regard to the registrant, the Public Prosecutor takes the appropriate 3. The Customs Administration exercises its tax action directly and
steps to have it ruled on without delay. mainly through the Director General of Customs or at the latter's request.

2. Judgment of the offense may be suspended until after the judgment Before the criminal courts, the Customs Administration is a civil party
of the forgery entry. In this case, the Court hearing the offense in all proceedings followed, either at its request, or ex officio and in its
provisionally orders the sale of the goods subject to decay and the interest.
animals used for transport.
Article 361: Whether it concerns a civil or commercial proceeding or
information, even if terminated by a dismissal, the judicial authority is
Article 356: When a forgery registration has not been made within the required to inform the Customs Administration of all indications that it
time limit and following the forms determined by article 354 above, it is, may collect, likely to give rise to the suspicion of fraud committed in
without any consideration, proceeding to the investigation and judgment customs matters or any maneuver having the object or result of violating
of the case. the provisions, either legislative or regulatory, relating to the application
of the Customs Code.
Section 357:

1. Customs reports, when they are authentic until registration of false Article 362: When the author of an offense dies before the intervention
ones, constitute a title to obtain, in accordance with common law, of a final judgment or a transaction, the Customs Administration is
authorization to take all useful precautionary measures against persons justified in taking action against the
criminally or civilly responsible , for the purpose of guaranteeing succession an action seeking to have the Court pronounce the
customs debts of any nature resulting from the said reports. confiscation of the objects liable to this sanction or if they could not
be seized, the order to pay a sum equal to the value of the said objects
and calculated according to the domestic market price at the time the
2. The judge competent to hear the procedure is the Judge of the place fraud was committed.
where the report was drawn up.
SECTION II: PROSECUTION BY WAY OF
CHAPTER III: PROSECUTIONS CONSTRAINT

SECTION I: GENERAL PROVISIONS SUBSECTION 1: THE USE OF CONSTRAINTS

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54 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

Section 363: 5. The effects of the transaction only apply to the defendant who
requested it and signed it with the Customs Administration. The other
1. The Customs Administration is authorized to award defendants involved in the same case cannot, in any way, benefit from
constraint for the recovery of duties and taxes of all kinds that it is it if they have not materially subscribed to it.
responsible for collecting, for the payment of duties, fines and other
sums due in the event of non-performance of the commitments
contained in the security receipts and submissions and, generally 6. If the Court is seized, a certified copy of the minutes must be sent,
speaking, in all cases where it is able to establish that any sum is owed where applicable, to the investigating judge, the Public Prosecutor or
to it. the Judge who is notified at the same time of the transaction if there is
one. had one.
2. It may also impose constraint in the case provided for in Article 69
above. 7. The conditions for exercising the transaction right are defined
by order of the Minister responsible for Customs.
SUBSECTION 2: DEBT SECURITIES
Article 367: The transaction only becomes final after approval by the
Section 364: competent authority. It then irrevocably binds the parties and is not
subject to any appeal.
1. The constraint must include a copy of the title which establishes the
debt or a copy of the act justifying the action of the Customs Administration. SUBSECTION 2: THE PRESCRIPTION OF
THE ACTION

2. The constraints are approved free of charge by the District Judge. Article 368: The action of the Customs Administration, in the repression
of customs infractions, is prescribed after three (03) completed years,
3. Judges cannot, under any pretext whatsoever, refuse the visa of the from the day on which the action was committed, if in this interval, it
constraints presented to them by the Customs Administration, under has not no act of investigation or prosecution has been taken.
penalty of being, in their own and private name, responsible for the
objects for which they are awarded.
SUBSECTION 3: PRESCRIPTION OF RIGHTS
INDIVIDUALS OF THE ADMINISTRATION OF
4. Constraints are notified under the conditions provided for in Article CUSTOMS AND TAXES
377 below.
PARAGRAPH 1: THE PRESCRIPTION AGAINST
Section 365: PAYABLE

1. The acts of constraint referred to in Article 363 above are subject, Article 369: No person is admissible to file, against the Customs
from the point of view of form, to the provisions of the OHADA Uniform Administration, requests for restitution of duties and goods and payment
Act on the organization of simplified recovery procedures and avenues of rent, two (02) years after payment of duties, deposit of goods and
of recovery. execution. due dates of rent. .

2. However, orders may be notified by registered letter with

acknowledgment of receipt. Article 370: The Customs Administration is discharged towards the
taxpayers, three (03) years after each expired year, of the custody of the
3. The acts of prosecution then fall outside the general conditions of revenue registers and others of the said year. It is not required to
validity of the exploits as set by the OHADA Uniform Act on the represent them, even if there are still surviving instances for the
organization of simplified recovery procedures and enforcement routes. instructions and judgments of which the said registers and documents
would be necessary.

SECTION III: EXTINCTION OF THE RIGHTS OF PARAGRAPH 2: PRESCRIPTION AGAINST

PROSECUTION AND REPRESSION ADMINISTRATION

SUBSECTION 1: THE RIGHT OF TRANSACTION Article 371: The Customs Administration is not admissible to make any
request for payment of duties, three (03) years after the said duties
Article 366: should have been paid.

1. The Customs Administration is authorized to deal with persons PARAGRAPH 3: CASE OR REQUIREMENTS
prosecuted for customs violations. OF SHORT DURATION DO NOT TAKE PLACE

2. The transaction may take place before or after final judgment. Article 372:

3. Before judgment, the transaction extinguishes the public action and 1. The prescriptions referred to in articles 369, 370 and 371 above do
the tax action. not take place and are set at ten (10) years when there is, before the
terms provided, constraint issued and served, request made to the
4. After final judgment, the transaction can only relate to confiscations Court, condemnation, promise, agreement or any other obligation
and monetary penalties. It allows custodial sentences to remain. relating to the object which is repeated.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 55

2. The same applies when, it is through a fraudulent act of the debtor Article 376:
that the Customs Administration was unaware of the existence of the
event giving rise to its right and was unable to exercise the action it was 1. The report which notes the offense gives summons to appear before
entitled to. undertake to continue its execution. The limitation period the Court within a maximum period of eight (08) days in addition to the
only begins to run from the date the fraud is discovered. ordinary distance periods.

2. If a report has not been drawn up, the summons is given at the
CHAPTER IV: PROCEDURES BEFORE THE request of the Public Prosecutor's Office or the Customs Administration
COURTS in the ordinary manner.

SECTION I: COURTS COMPETENT IN Article 377: Any notification of judgment and judgment to
CUSTOMS MATTERS offenders and defendants is made to the person or domicile
of the person concerned, if there is a real one, or to the
SUBSECTION 1: JURISDICTION domicile elected in the place of establishment of the Office,
MATERIAL OR “RATIONE MATERIAE” otherwise at the home of the Mayor of the locality or the
Head of the administrative district in which the Customs Office is located.
Article 373:
Section 378:
1. The Justices of the Peace with Extended Jurisdiction, the District
Courts and the High Courts hear customs contraventions and all 1. On the day indicated for the appearance, the judge hears
customs questions raised by way of exception. the party if present and immediately renders his judgment.

2. If circumstances require a delay, this cannot, except in the case

2. They are also competent to pronounce tax convictions for customs provided for in article 354 above, exceed ten (10) days and the judgment
offences. of referral must authorize the sale of goods subject to withering away
and of animals used for transport.
3. They also judge disputes concerning the refusal to pay duties,
objections to constraint, non-discharge of bond receipts and other SUBSECTION 2: APPEAL OF JUDGMENTS
Customs matters. GIVEN BY CIVIL COURTS

Article 374: Article 379: Any judgment rendered by civil courts in customs matters is
subject, whatever the importance of the dispute, to appeal before the
1. The criminal courts hear all crimes of Court of Appeal, in accordance with the rules of the Code of Civil
Customs and all customs issues raised by way of exception. Procedure.

SUBSECTION 3: MEANINGS OF
2. They are also aware of related Customs infractions, incidental to them JUDGMENTS AND OTHER PROCEDURAL ACTS
or relating to a Customs or common law offense.
Article 380:

SUBSECTION 2: JURISDICTION 1. Notifications to the Customs Administration are made to the agent
TERRITORIAL OR “RATIONE LOCI” representing them.

Article 375: 2. Notifications to the other party are made in accordance

with the rules of the Code of Civil Procedure.
1. Proceedings resulting from customs offenses noted by seizure report
shall be brought before the Court in whose jurisdiction the Customs SECTION III: PROCEDURE BEFORE THE
Office closest to the place where the offense was noted is located. REpressive JURISDICTIONS

Article 381: The provisions of common law on the investigation of

2. Oppositions to constraint are filed before the District Court in whose flagrant offenses before the criminal courts are applicable in the case
jurisdiction the Customs Office where the constraint was issued is provided for by article 348 above.
located.
Article 382: The provisional release of arrested defendants, if they are of
3. The ordinary rules of jurisdiction in force in the territory are applicable foreign nationality, must be subject to the obligation to provide security
to other instances. guaranteeing the payment of financial penalties incurred.

SECTION II: PROCEDURE BEFORE THE

CIVIL JURISDICTIONS Article 383: The procedural rules in force in the territory are applicable
to citations, judgments, oppositions and appeals.
SUBSECTION 1: SUMMONS TO APPEAR
SECTION IV: APPEALS IN CASSATION

Article 384: The rules in force in the territory concerning appeals for
cassation in civil and criminal matters are applicable to Customs matters.
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56 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

SECTION V: RULES OF PROCEDURAL SUBSECTION 2: GUARANTEE ACTION

COMMON TO ALL INSTANCES
Section 393:
SUBSECTION 1: INSTRUCTION AND FEES
1. Confiscation of seized goods may be pursued against drivers or
Article 385: In first instance and on appeal, the instruction is verbal on declarants without the Customs Administration being required to
simple memorandum and without court costs to repeat. implicate the owners even if they are indicated to it.

SUBSECTION 2: EXPLOITS
2. However, if the owners intervened or were called as guarantee by
Section 386: those on whom the seizures were made, the courts will rule as of right,
on the interventions or on the calls on guarantee.
1. Customs agents may carry out, in customs matters, all writs and
other acts of justice, unless legally constrained, within the competence
of the enforcement agents. SUBSECTION 3: CONFISCATION OF OBJECTS
SEIZURE OF STRANGERS AND MINUTES
2. However, they may, in localities where such ministries exist, use the
services of bailiffs-commissioners of Justice. Section 394:

3. The agents responsible for recovery may carry out, in matters of 1. The Customs Administration may request the Court, upon simple
recovery of duties and taxes and related late payment penalties request, for confiscation in kind of objects seized from unknown
liquidated and paid, all acts of prosecution that the bailiffs-commissioners fugitives.
of Justice are authorized to do.
2. It may also request, upon simple request, the confiscation in kind of
SECTION VI: SPECIFIC PROVISIONS FOR objects seized from individuals who have not been the subject of
JUDGES prosecution due to the insignificance of the fraud.

Section 387:
3. The said request shall be decided by a single order, even if the
1. The Judges cannot, on pain of answering in their own and private request relates to several seizures made separately.
name, moderate neither the rights, nor the confiscations and fines, nor
order their use to the detriment of the administration.
4. A decision of the Director General of Customs determines in particular
the cases and methods of application of the provisions of this article.
2. They are expressly forbidden to excuse offenders on the basis of
intent.
SUBSECTION 4: CLAIM OF
Article 388: Seized goods can only be released by a final judgment on SEIZED OBJECTS
everything, under penalty of nullity of the judgments and damages from
the administration. Section 395:

Article 389: An opposition to constraint can only be ruled on by a 1. Objects seized or confiscated cannot, subject to the application of
judgment on the merits, even if the opposition occurs at a time when the provisions of Article 402 of this Code, be claimed by the owners,
enforcement measures are imminent. nor the price, whether deposited or not, claimed by the creditors even
privileged, except for their recourse against the perpetrators of the
fraud.
Article 390: Judges cannot grant any defense or reprieve against
constraints, under penalty of being personally responsible for the 2. The deadlines for appeal, third party opposition and sale
purposes for which they are awarded. If necessary, the Customs have expired, all repetitions and actions are inadmissible.
Administration may take action for damages against them.
SUBSECTION 5: FALSE STATEMENTS

Article 391: The judges of the courts and their clerks cannot send Article 396: Subject to the provisions of Article 135, paragraph 2 above,
receipts of payment or deposit, notices, passageways, receipts or the truth or falsity of declarations must be judged on what was first
discharges of submissions, nor render any judgment to take the place declared.
of the shipments.
CHAPTER V: EXECUTION OF JUDGMENTS,
SECTION VII: SPECIAL PROVISIONS CONSTRAINTS AND OBLIGATIONS IN
TO PROCEEDINGS RESULTING FROM INFRINGEMENTS CUSTOMS MATTERS
CUSTOMS
SECTION I: GUARANTEEING SECURITY
SUBSECTION 1: PROOF OF NO EXECUTION
TRAFFIC TICKET
SUBSECTION 1: RIGHT OF RETENTION
Article 392: In any action on a seizure, proof of non-violation is the
responsibility of the seized person.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 57

Article 397: In all cases where a flagrant customs violation is noted, the 5. Fines and customs confiscations, regardless of the Court which
means of transport and the disputed goods not liable to confiscation may, pronounced them, are prescribed by five (05) completed years from the
to protect against penalties incurred, be detained until security is provided date of the judgment or judgment of last resort or from the day on which
or deposit paid. of the amount of the said penalties. the judgment is no longer subject to appeal.

SUBSECTION 2: PRIVILEGES AND 6. In the event of a conviction for a financial penalty provided for in this
MORTGAGES, SUBROGATION Code, when the Customs Administration has elements allowing it to be
presumed that the convicted person organized his insolvency, it asks the
Article 398: judge to sentence him to joint payment of the sums owed, the people who
participated in the organization of this insolvency.
1. The Customs Administration has, for rights, confiscation, fine and
restitution, privilege and preference to all creditors on the movables and
movable effects of the debtors, with the exception of court costs and SUBSECTION 2: SPECIAL RIGHTS
other privileged costs and debts of the mass as defined by article 117 of RESERVED FOR THE CUSTOMS ADMINISTRATION
the OHADA Uniform Act on collective procedures for the settlement of
liabilities, of what is due for six (06) months of rent only, and also except Article 401: The Customs Administration is authorized not to
the duly claimed formulated by the owners of the goods in kind which are make any payment under the judgments challenged by it through the
still packaged. channels of opposition, appeal or cassation, unless beforehand those for
whose benefit the said judgments were rendered have given good and
sufficient security for security sums awarded to them.
2. The Customs Administration also has a mortgage on the buildings of
the taxpayers but for the duties only.
However, the mortgage is only enforceable when it is registered. Article 402: When the release of objects seized for violation of laws whose
execution is entrusted to the Customs Administration is granted by
judgments against which an appeal is filed, the delivery is only made to
3. Customs constraints carry the mortgage in the same manner and under those for whose benefit the said judgments were rendered only upon
the same conditions as convictions issued by the judicial authority. good and sufficient guarantee of their value. Release can never be granted
for goods whose entry is prohibited.

Section 399:
Article 403: All seizures of the proceeds of duties, made in the hands of
1. Approved Customs brokers who have paid Customs duties, taxes or the Heads of Customs Offices or those of
fines for a third, are subrogated to the Customs privilege, regardless of liable to the administration, are null and void; notwithstanding the said
the recovery methods observed by them with regard to this third party. seizures, the debtors are obliged to pay the sums owed by them.

2. However, this subrogation cannot in any case be opposed to State Article 404: In the case of affixing seals to the effects and documents of
administrations. accountants, the revenue registers and others for the current year must
not be placed under seal.
SECTION II: ROUTES OF EXECUTION The said registers are only stopped and initialed by the Judge, who hands
them over to the agent in charge of the interim receipt, who remains
SUBSECTION 1: GENERAL RULES guarantor as depositary of Justice, and mention is made of them in the
report of the affixing of the seals. .

Article 400:
Section 405:

1. The execution of judgments and rulings rendered in Customs matters 1. In the event of an emergency, the competent judicial authority may, at
may take place by any legal means. the request of the Customs Administration, order the seizure as a
precautionary measure of the movable effects of the defendants, either by
Fines and other financial penalties imposed in connection with customs virtue of a judgment of conviction, or even before judgment.
offenses are recovered by the Customs Administration.
2. The Judge's order will be enforceable, notwithstanding opposition or
appeal. The seizure may be released if the garnishee provides a security
deemed sufficient.
2. Judgments and rulings condemning violations of Customs laws are,
moreover, executed by body.
3. Requests for validity or release of the seizure are within the jurisdiction
of the Court.
3. Constraints are enforceable by all legal means, except by force. The
execution of the constraints cannot be suspended by any other opposition SUBSECTION 3: THE ANTICIPATED FINANCIAL YEAR OF THE
or other act. CONSTRAINT BY BODY

4. When a defendant or offender dies before having paid the fines, Article 406: Any individual convicted of a customs offense is,
confiscation and other financial sentences pronounced against him by notwithstanding an appeal or cassation appeal, kept in detention until he
final judgment, or stipulated in the transactions or contentious has paid the amount of the monetary penalties pronounced against him;
submissions accepted by him, recovery may be pursued against the however, the duration of detention cannot exceed that set by the legislation
estate by all means of law, except by relating to physical restraint.

body.
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58 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

SUBSECTION 4: ALIENATION OF SECTION III: DISTRIBUTION OF THE PRODUCT OF

GOODS SEIZED FOR VIOLATION OF FINES AND CONFISCATIONS
CUSTOMS LAWS
Article 409: The distribution of the proceeds of fines and confiscations
PARAGRAPH 1: SALE BEFORE JUDGMENT for infractions of the laws and regulations that the Customs
PERISHABLE GOODS, OBJECTS Administration is responsible for applying is fixed by decree taken in
SUBJECT TO DETERIORATION AND the Council of Ministers.
MEANS OF TRANSPORT
CHAPTER VI: RESPONSIBILITY AND
Article 407: SOLIDARITY

1. In the event of seizure of means of transport for which release under SECTION I: CRIMINAL RESPONSIBILITY
security has been offered by official report and has not been accepted
by the seized party, as well as in the event of seizure of perishable SUBSECTION 1: HOLDERS
goods or objects which are not can be kept without running the risk of
deterioration, it is, at the request of the Customs Administration and by Article 410:
virtue of the authorization of the competent Judge, proceeding with the
auction of the seized objects. 1. The holder of the fraudulent goods is deemed responsible for the
fraud.

2. The order authorizing the sale will be notified as soon as possible to 2. However, carriers are not considered, they and their servants or
the opposing party in accordance with the provisions of article 380, agents, as offenders when, by an exact and regular designation of their
paragraph 2 above with a declaration that the sale will immediately principals, they put the administration in a position to effectively take
proceed, both in the absence that in presence, awaited the danger in legal action against the true authors of fraud or when they prove that
the dwelling. they have committed no fault.

3. The order of the Court or the Investigating Judge will be

executed notwithstanding opposition or appeal. SUBSECTION 2: OF THE CAPTAIN OF BUILDINGS,
OF THE AIRCRAFT COMMANDER AND THE
4. The proceeds of the sale will be deposited in the coffers of the DRIVER OF OTHER MEANS OF TRANSPORT
Customs Administration to be disposed of as will be finally ruled by the
Court responsible for ruling on the seizure. Article 411:

1. Captains of vessels and commanders of aircraft are deemed

PARAGRAPH 2: ALIENATION AND responsible for omissions and inaccuracies noted in manifests and, in
DESTRUCTION OF CONFISCATED GOODS general, for offenses committed on board their vessel and aircraft.
OR ABANDONED BY TRANSACTION

Article 408: 2. However, the penalties of imprisonment laid down by this Code are
only applicable to captains of ships and commanders of commercial
1. Confiscated or abandoned objects are disposed of by the Customs aircraft in the event of personal misconduct.
Administration under the conditions established by order of the Minister
responsible for Customs, when the confiscation judgment has become
final, or in the event of a default judgment, when the The provisional 3. The captain is released from all responsibility:
execution was ordered by the confiscation judgment or after ratification
of the abandonment granted by transaction. a) in the case of an offense referred to in article 441, c) below, if he
provides proof that he has fulfilled all his supervisory duties or if the
offender is discovered;
2. However, judgments and orders relating to confiscation of goods
seized from unknown individuals, and by them abandoned and b) in the case of an offense referred to in Article 441, c) below, if it proves
unclaimed, are only executed eight (08) days after their posting at the that serious damage necessitated the diversion of the ship and provided
door of the Customs Office; after this period, no request for repetition that these events were recorded in the logbook before the visit to the
is admissible. Customs Administration.

3. The following are destroyed in the presence of Customs

agents who draw up a report: 4. Carriers are deemed responsible for fraud when goods passing
through a Customs Office are evaded from inspection by the Customs
a) goods without commercial value; Administration by concealment in specially designed hiding places or
in cavities or empty spaces which are not normally intended for
b) goods whose sale in the State presents disadvantages from the point accommodation of goods.
of view of the public interest.

If the destruction leaves residues of commercial value, the Customs

administration will sell them.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 59

SUBSECTION 3: COMMISSIONERS IN a) entrepreneurs, company members, insurers, policyholders, lenders,

APPROVED CUSTOMS owners of goods and, in general, those who have a direct interest in
fraud;
Article 412:
b) those who cooperated in any way in a set of acts carried out by a
1. Approved customs brokers are responsible for customs operations certain number of individuals acting in concert, according to a plan of
carried out by them. fraud adopted to ensure the result pursued jointly;

2. The signatories of declarations are responsible for omissions,

inaccuracies and other irregularities noted in the declarations, except c) those who have knowingly either covered up the actions of the
for their recourse against their principals. fraudsters or attempted to give them impunity, or purchased or held,
even outside the department, goods resulting from a crime of smuggling
3. When the declaration has been drawn up in accordance with the or importation without declaration.
instructions given by the principal, the latter is liable to the same
penalties as the signatory of the declaration. 3. Interest in fraud cannot be attributed to someone who acted
in a state of necessity or as a result of an invincible error.
4. The penalties of imprisonment laid down by this Code are
only applicable to them in the event of personal misconduct. Article 418: Those who have purchased or possessed, even outside the
department, goods imported smuggled or without declaration, in
Article 413: By way of derogation from the provisions of Article 143 of quantities greater than their family consumption needs, are liable to
this Code, the liability of the Customs Broker is released with regard to criminal sanctions of the fourth class of article 430 below.
the Public Treasury, for the payment of Customs duties and taxes, when
his principal benefits personally, a duty credit or a removal credit
pursuant to articles 165 and 170 of this Code.
SECTION II: CIVIL LIABILITY

SUBSECTION 1: THE RESPONSIBILITY OF

Article 414: The approved Customs Broker is responsible towards his ADMINISTRATION
principal for any error in the declaration or in the application of Customs
tariffs as well as for any damage which may result from the delay in the Article 419: The Customs Administration is responsible for the actions
payment of duties, taxes or fines. of its employees, in the exercise and for the reason of their functions
only, except for its recourse against them or their guarantors.

SUBSECTION 4: BIDDERS
Article 420:
Section 415:
1. When a seizure made under article 336, paragraph 4 of this Code has
1. Bidders are responsible for non-performance of the commitments been recognized as unfounded, the owner of the goods is entitled to
made, except for their recourse against carriers and other agents. interest in compensation, at the rate of 1% per month of the value of the
goods. objects seized, from the time of detention until the time of
delivery or offer made to him.
2. To this end, the Customs Office to which the goods are represented
only grants discharge for the quantities in respect of which the
commitments have been fulfilled within the time limit. Penalties for the 2. When the seized goods have been sold by application of article 407
offense are incurred at the Issuing Office by the bidders and their of this Code, the owner of the goods is entitled to reimbursement of the
guarantors. amount of the auction increased by the compensation of 1% per month
provided for in the preceding paragraph and calculated from the time of
SUBSECTION 5: ACCOMPLICES seizure until the time of reimbursement or the offer made to him.

Article 416: The provisions of the Penal Code are applicable to

accomplices in customs offenses.
SUBSECTION 2: THE RESPONSIBILITY OF
SUBSECTION 6: INTERESTED IN FRAUD OWNERS OF THE GOODS

Section 417: Article 421: The owners of the goods are civilly liable for their employees
with regard to duties, confiscation, fines and costs.
1. Those who have participated as interested in any way in a smuggling
offense or in an offense of import or export without declaration, are
liable to the same penalties as the perpetrators of the offense and, in SUBSECTION 3: RESPONSIBILITY
addition, to deprivation of rights decreed by article 449 below. SOLIDARITY OF DEPOSITS

Article 422: The sureties are required, in the same way as the principal
2. Are deemed to be interested in fraud: parties, to pay the duties and taxes, financial penalties and other sums
owed by the debtors whom they have guaranteed.
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60 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

SECTION III: SOLIDARITY d) any infringement of the packaging rules imposed on import or export,
when this does not have the aim or effect of obtaining a refund, an
Article 423: exemption, a reduced duty or a tax advantage.

1. Convictions against several people for the same act of fraud are joint
and several both for financial penalties in lieu of confiscation and for Offenses relating to non-prohibited goods whose value does not exceed
fines and costs. one hundred thousand (100,000) francs are punishable by a fine equal
to the value of said goods.
2. The situation is different only with regard to infringements of Articles
59, paragraph 2 and 73, paragraph 1 above, which are punishable by PARAGRAPH 2: SECOND CLASS
individual fines.
Article 428:
Article 424: The owners of the fraudulent goods, those who are
responsible for importing or exporting them, those interested in the 1. Any violation of the provisions of the laws and regulations that the
fraud, the accomplices and members are all jointly and legally liable for Customs Administration is responsible for applying is liable to a fine
the payment of the fine, the sums in lieu of forfeiture and costs. equal to double the duties and taxes due, evaded or compromised,
without prejudice to the payment of the duties and taxes payable. when
this irregularity has the aim or result of evading or compromising the
CHAPTER VII: THE REPRESSION OF recovery of any duty or tax and it is not specifically punished by this
CUSTOMS OFFENSES Code.

SECTION I: CLASSIFICATION OF
CUSTOMS OFFENSES AND PENALTIES 2. The following offenses fall in particular under the provisions of the
MAIN preceding paragraph, when they relate to goods in the category of those
which are liable to duties or taxes:
SUBSECTION 1: GENERAL

Article 425: Customs offenses are subdivided into a) deficits in the number of packages declared, displayed or transported
fines and offences. under security deposit or any document in lieu thereof;

There are five (05) classes of customs violations and two (02) classes
of customs offenses. b) deficits in the quantity of goods placed under suspensive regime, in
stores and customs clearance areas or in stores and export areas;
Article 426: Any attempt at customs offense is considered
like the crime itself. Attempt means a start of execution which has been
suspended or has failed in its aim or effect by circumstances beyond c) non-representation of goods placed in a public warehouse, private
the control of its party. warehouse, special warehouse or industrial warehouse;
author.

SUBSECTION 2: CONTRAVENTIONS d) the presentation at destination under a broken or altered seal of

CUSTOMS goods shipped under customs seals or seals;

PARAGRAPH 1: OF THE FIRST CLASS e) total or partial non-performance of the commitments made in the
security receipts and submissions;
Article 427:
f) excesses over the declared weight, number or measure;
1. Any violation of the provisions of the laws and regulations that the
Customs Administration is responsible for applying is punishable by a g) any maneuver having the aim or result of unduly benefiting its author
fine of one hundred thousand (100,000) francs when this irregularity is or a third party from an exemption, relief or reduced tax provided for
not more severely punished by this Code. . with regard to petroleum products;

2. The following fall in particular under the provisions of the h) non-compliance with the prohibitions or restrictions
preceding paragraph: provided for in Article 198 of this Code.

a) any omission or inaccuracy relating to one of the statements that the 3. All violations of legal or regulatory provisions concerning prior export
declarations must contain when the irregularity has no influence on the or drawback are also punishable by second-class criminal penalties,
application of the rights or prohibitions; when these irregularities are not more severely punished by this Code.

b) any omission of registration in the directories provided for in

Article 142, paragraph 2 above; PARAGRAPH 3: OF THE THIRD CLASS

c) any violation of the provisions of Articles 73, 106, 107 and 113 above; Article 429: The following are liable to confiscation of the
disputed goods and a fine of one hundred thousand (100,000) francs:
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 61

a) any act of contraband as well as any act of import or export without PARAGRAPH 5: OF THE FIFTH CLASS
declaration when the offense relates to goods in the category of those
which are neither prohibited or heavily taxed on entry, nor subject to Article 431: Without prejudice to the application of the provisions of the
taxes internal, neither prohibited nor taxed on exit; Penal Code:

1. Any violation of the provisions of article 59 above, as well as any

b) any false declaration of the species, value or origin of goods refusal to communicate documents, any concealment of documents or
imported, exported or placed under a suspensive procedure when a operations in the cases provided for in articles 80 and 142 above.
Customs duty or any tax is evaded or compromised by this false
declaration;

c) any false declaration in the designation of the real recipient or the

real sender; 2. The following also fall under the provisions of the preceding
paragraph:
d) any false declaration tending to unduly obtain the benefit of the
exemption provided for in Article 305 of this Code as well as any a) any person who, having been the subject of a withdrawal of approval
violation of the provisions of decrees and orders for the application of or a withdrawal of authorization to clear customs, continues to carry
these articles; out either on his own behalf or for others, directly or indirectly, the
formalities Customs regarding the detailed declaration of goods;
e) any diversion of non-prohibited goods from their preferred destination;

b) any person who knowingly lends his assistance with a view to

f) the presentation as a unit in manifests or declarations of several shielding from the effects of the withdrawal of approval or the
bales or other closed packages, united in any manner whatsoever; withdrawal of the authorization to clear those who would have been affected by it.

3. When a first judgment has been rendered against the accused, within
g) the absence of a manifest or the failure to present the original of the the preceding five (05) years, for one of the offenses mentioned in
manifest, any omission of goods in the manifests or in the summary paragraph 1 of this article, the penalties provided for in said paragraph
declarations, as well as any difference in the nature of the goods may be doubled.
manifested or summarily declared;
SUBSECTION 3: CUSTOMS OFFENSES

h) any contravention of the ban on living in a free zone, carrying on PARAGRAPH 1: OF THE FIRST CLASS
business there or carrying out unauthorized operations there.
Article 432: Are liable to the confiscation of the object of fraud, the
confiscation of means of transport, the confiscation of objects used to
PARAGRAPH 4: OF THE FOURTH CLASS mask the fraud, the confiscation of property and assets which are the
direct or indirect product of the fraud. offense and a joint fine equal to
Section 430: three times the value of the object of fraud and imprisonment of one
(01) month to three (03) years, any act of contraband as well as any act
1. Any violation of the provisions of the laws and regulations that the of importation or export without declaration when these offenses relate
Customs Administration is responsible for applying when this to goods in the category of those which are prohibited or heavily taxed
irregularity relates to goods in the category of those is punishable by a on entry, or subject to internal taxes or prohibited and taxed on exit.
fine equal to double the value of the goods in dispute. which are
prohibited at entry or exit and which is not specifically repressed by
this Code.
PARAGRAPH 2: SECOND CLASS

2. The following fall in particular under the provisions of the preceding Article 433:
paragraph:
1. Is punished by confiscation of the means used to commit the offense,
a) the offenses referred to in Article 428 paragraph 2 above when they a fine of ten million (10,000,000) to twenty million (20,000,000) francs
relate to goods in the category of those which are prohibited or heavily and imprisonment of two (02) months at five (05) years, anyone:
taxed on entry or exit;

- fraudulently accesses or attempts to access all or part of the

b) offenses relating to documentary verification relating to the importer, Customs Information System;
supplier, origin, provenance, tariff position, weight, values, quantity
and incoterms. - maintains or attempts to maintain fraudulently in
all or part of the Customs Information System;
3. Offenses relating to prohibited goods, the value of which does not
exceed 1,000,000 francs, are punishable by a fine equal to the value of - obstructs or falsely or attempts to obstruct or distort the
the said goods. operation of the Customs Information System;

- fraudulently introduces or attempts to introduce data into the Customs

Information System;
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62 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

- intercepts or attempts to intercept, fraudulently, by technical means, 3. Imports and exports without declaration are considered acts of
computerized data during their non-public transmission to, from or smuggling when goods passing through a Customs Office are evaded
within the Customs Information System; from inspection by the Customs Administration by concealment in
specially designed hiding places or in cavities or empty spaces. which
are not normally intended for the accommodation of goods.
- damages or attempts to damage, erases or attempts to erase,
deteriorates or attempts to deteriorate, alters or attempts to alter,
modifies or attempts to modify, fraudulently, computerized customs
data; Article 435: Goods in the category of those which are prohibited on
entry or heavily taxed or subject to internal taxes are deemed to have
- produces or manufactures a set of digitized data by the fraudulent been smuggled and goods in the category of those whose exit is
introduction, erasure or deletion of computerized data stored, processed prohibited or subject to rights are deemed to be the subject of an
or transmitted by the attempted smuggling export in all the cases of infringement indicated
Customs Information System, generating falsified data, with the intention below:
that they be taken into account or used for legal purposes as if they
were original;
a) when they are found in the Customs department without being
- fraudulently obtains, for oneself or for others, any advantage provided with a receipt of payment, passage or other shipment for the
whatsoever, by the introduction, alteration, erasure or deletion of route they follow and for the time in which the transport takes place
computerized data or by any form of attack on the functioning of the unless they come from within the customs territory by the road which
Customs Information System. leads directly to the nearest Customs Office and are accompanied by
the documents provided for in Article 310 paragraph 2 above;

2. Anyone who fraudulently obtains or attempts to obtain, for himself or

for others, any advantage whatsoever by entering the Customs
Information System is subject to the same penalties. b) when, even being accompanied by a shipment carrying the express
obligation to have it certified at a passing Office, they have passed this
Customs Office without said obligation having been fulfilled;
3. In cases of repeat or commission of said offenses
in an organized gang, the penalties provided for in paragraph 1 of this
article are doubled. c) when having been brought to the Customs Office, in the case provided
for in Article 311 paragraph 2 above, they are found to be without the
SUBSECTION 4: CONTRABAND documents indicated in Article 310 paragraph 2 above;

Article 434:
d) when they are found in the Customs area in violation of article 324
1. Smuggling means imports or exports outside Customs Offices as above.
well as any violations of legal or regulatory provisions relating to the
detention and transport of goods within the customs territory. Article 436:

1. The goods referred to in Article 326 above are deemed to have been
smuggled imported in the absence of proof of origin or if the documents
presented are false, inaccurate, incomplete or not applicable.
2. Constitute in particular acts of contraband:

a) violation of the provisions of articles 109, 111, 114, 117, 309, 310 and
2. They are seized wherever they are and the persons referred to in
317 above;
paragraphs 1 and 2 of Article 326 of this Code are prosecuted and
punished in accordance with the provisions of Article 432 above.
b) fraudulent payments or fraudulent embarkations made either within
the confines of river ports or on the shores with the exception of
fraudulent disembarkations referred to in Article 444 below;
3. When they become aware that the person who issued them with proof
of origin could not do so validly or that the person who sold, transferred,
exchanged, or entrusted the goods to them was not able to provide
c) subtractions or substitutions during the transport of goods shipped
proof of their lawful detention, the holders and transporters will be
under a suspensive regime, non-observance without legitimate reason
sentenced to the same penalties as above, regardless of the justifications
of the fixed routes and times, maneuvers having the aim or result of
that may have been produced.
altering or rendering ineffective the means of sealing, security or
identification and, in general, any customs fraud relating to the transport
of goods shipped under a suspensive regime;
Article 437: Any quantity in excess of the opened account for goods
provided for in Article 324 above or any Goods not registered in this
account is deemed to be smuggled.

d) violation of the provisions, either legislative or regulatory, prohibiting

export or re-export or making export or re-export subject to payment of
Article 438: Animals in the category of those whose entry is prohibited
duties and taxes or to the completion of specific customs formalities,
or heavily taxed are deemed to have been imported illegally and animals
when the fraud has been made or attempted outside the Customs
in the category of those whose exit is prohibited or subject to duties are
Offices and is not specifically repressed by a provision of this Code.
deemed to have been imported illegally. object of an attempted
smuggling export in all the cases of offense indicated below:
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 63

a) when they are found in the area defined in Article 319, paragraph 1, d) goods found in free zones in violation of Articles 293, 294 and 295
in violation of the provisions of Articles 319 and 321 above and the above.
orders and regulations taken for their application;
Article 442: Packages exceeding the declared number are deemed to
b) in the event of a deficit noted during censuses and controls of open be imported or exported without declaration.
livestock accounts provided for in Article 322 above;
Article 443: Import or export without declaration of prohibited or heavily
c) in the event of maneuver or false declaration tending to unduly obtain taxed goods is deemed to be:
the delivery of movement documents, the registration of animals in an
open account or their cancellation, or the cancellation of commitments a) any infringement of the provisions of Article 31 paragraph 4 above
appearing on the security receipts or bonds. . as well as the fact of having obtained or attempted to obtain the delivery
of the document referred to in Article 31 paragraph 4 above, either by
Article 439: Except in the case of mortality, the failure to re-import counterfeiting public seals, either by false declarations or by any other
animals sent for grazing abroad under the conditions provided for in fraudulent means;
Article 289 above is deemed to have been smuggled export if the
animals are in the category of those whose exit is prohibited or subject b) any false declaration having the aim or effect of evading the
to fees. application of the prohibition measures. However, goods subject to
prohibition relating to entry or exit which have been declared under a
SUBSECTION 5: IMPORTS AND name highlighting the prohibition which applies to them are not seized;
EXPORTS WITHOUT DECLARATION those imported are sent back abroad; those whose exit is requested
remain in Mali.
Article 440: Imports or exports without declaration constitute:

In all cases, prohibited goods, recognized by the Customs Administration,

a) imports or exports by Customs Offices, without detailed declaration unfit for consumption or use and absolutely prohibited goods are seized
or under cover of a detailed declaration not applicable to the goods and destroyed;
presented;

b) subtractions or substitutions of goods under c) false declarations in the species, value or origin of the goods or in
Customs ; the designation of the real recipient or the real sender when these
offenses were committed using invoices, certificates or any other false
c) failure to submit, within the prescribed deadline, declarations for documents , inaccurate, incomplete and not applicable;
regularization of simplified declarations;

d) maneuvers having the aim or effect of releasing for consumption or d) false declarations or maneuvers having the aim or effect of obtaining,
exporting goods by evading the payment of duties and taxes or the in whole or in part, a refund, an exemption, a reduced duty, or any
application of formalities for which the Customs Administration is advantage attached to the import or export;
responsible, even after the deposit of 'a detailed declaration;

e) the fact of establishing, having established, obtaining or using an

e) non-payment of duties and taxes due, noted beyond a period of three invoice, a certificate or any other document tainted with forgery allowing
(03) months, following the removal or loading of the goods, when the the benefit to be obtained or obtained unduly, in Mali or in a foreign
person liable has not, spontaneously, reported the failure to liquidate. country. a preferential regime provided either by a treaty or an
international agreement, or by a provision of domestic law, in favor of
goods leaving or entering Malian customs territory.
f) infringements of the regulations relating to the prior documentary
verification of goods upon importation and their scanning upon arrival.
Article 444: Importation of prohibited or heavily taxed goods without
declaration is deemed to be:
Article 441: The following are deemed to be imported without declaration:
a) the illegal landing of the objects referred to in Article 440 paragraph
b) above;
a) goods declared for obtaining a circulation pass in the Customs
department, in the event of non-representation or difference in the b) registration in the normal series of vehicles, machinery and rolling
nature or species between the said goods and those presented at stock, boats, motorcycles and aircraft without completing customs
departure; formalities;

b) objects prohibited or heavily taxed upon entry or liable to internal c) the diversion of prohibited or heavily taxed goods from their preferred
taxes discovered on board boats or canoes located within the limits of destination;
commercial ports and harbors independently of the objects regularly
displayed or constituting the cargo and on-board stores duly represented d) the diversion of petroleum products from a privileged destination
before the visit; from a tax point of view.

The offenses referred to in Article 433 of this Code are also deemed to
c) goods specially designated by order of the Minister responsible for be offenses of importation without declaration.
Customs, discovered on board boats or canoes;
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64 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI

Section 445: SUBSECTION 3: PRIVATIVE SENTENCES

RIGHTS
1. Any infringement of the provisions, either legislative or regulatory,
prohibiting the importation, exportation or re-export or making the Article 448:
importation, exportation or re-export upon payment of duties, taxes or
the completion of specific formalities, when the fraud has been 1. In addition to the sanctions provided for in this Code, those who are
committed or attempted during passage through the Customs Offices found guilty of having participated as interested in any way in a
and it is not specifically repressed by another provision of this Code . smuggling offense or in an offense of import or export without
declaration, are declared incapable to exercise the functions of broker,
to be voters or elected to the Chambers of Commerce, Commercial
Courts as long as they have not been relieved of this incapacity.

2. In the event that goods having been exported in derogation of an exit

prohibition, to a specific country are, after arrival in this country, 2. To this end, the Public Prosecutor in charge of the Public Prosecutor's
reshipped to a third country, the exporter is liable to the penalties of Office at the Criminal Court transmits to the Prosecutors General, to all
export without declaration if it is established that this re-export was customs authorities as well as to all heads of interested services and
carried out on his instructions, at his instigation or with his complicity, organizations extracts of the Court's judgments relating to these
or if it is demonstrated that he benefited from it or that he had knowledge individuals to be displayed and made public in all audiences, and to be
of the planned re-shipment at the time of export. inserted in newspapers.

Article 449:
SECTION II: ADDITIONAL PENALTIES
1. Anyone who is judicially convicted of having abused a suspensive
SUBSECTION 1: CONFISCATION regime may, by decision of the Director General of Customs, be
excluded from the benefit of the temporary admission regime and be
Article 446: Independently of the other sanctions provided for deprived of the right of transit and warehouse as well. than any
by this Code, the following are confiscated: entitlement credit and removal credit. Likewise, anyone who has abused
the franchises and exemptions from duties and taxes granted within
a) goods which have been or were to be substituted in the the framework of privileged operations may be excluded from the
cases provided for in Articles 428 paragraph 2, a), 434 paragraph benefit of these operations by decision of the Director General of
2, c) and 440 paragraph b); Customs.

b) the goods presented on departure, in the case provided for in article 2. Anyone who lends his name to exempt from the effects of
441 paragraph a) above; these provisions those who have been affected by them, incurs
the same penalties.
c) means of transport when the driver refuses to obey the injunctions
referred to in Article 73 paragraph 1 above; SECTION III: SPECIAL CASES
APPLICATION OF SENTENCES
d) prohibited goods referred to in Article 31 paragraphs 1 and 2, with
the exception of those subject to relative prohibition, which have been SUBSECTION 1: CONFISCATION
declared on entry or exit under a name
highlighting the prohibition which applies to them provided for Article 450: In cases of offenses referred to in articles 441
in article 443 paragraph b) above. paragraph b) and 444 paragraph a), confiscation may only be ordered
with regard to the objects of fraud. However, the goods concealing the
SUBSECTION 2: PENALTY fraud and the means of transport used to disembark and remove the
fraudulent objects are confiscated when it is established that the owner
Article 447: In addition to the fine incurred for refusal to communicate of these means of transport is an accomplice of the fraudsters.
under the conditions provided for in articles 80 and 142 above, offenders
must be sentenced to represent the books, documents or documents
not communicated under a penalty of one hundred thousand (100,000) Article 451: When the objects subject to confiscation cannot be seized or
francs at least per day of delay. when, having been seized, Customs makes a request, the Court
pronounces, in lieu of confiscation, an order to pay a sum equal to the
value represented by the said objects and calculated according to the
This penalty begins to run from the very day of signature by the parties domestic market price at the time when the fraud was committed or
or notification of the report drawn up to record the refusal to execute attempted.
the regularly served judgment. It only ceases on the day on which it is
established by means of a notice entered by a control agent in one of
the main books of the company or establishment, that the Administration
has been able to obtain the communication

ordered.
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July 7, 2022 OFFICIAL JOURNAL OF THE REPUBLIC OF MALI 65

SUBSECTION 2: SPECIAL PROCEDURES OF Article 458:

CALCULATION OF MONETARY PENALTIES
1. Any violation of the provisions relating to financial relations with
Article 452: When it is not possible to determine the amount of duties foreign countries as provided for by the UEMOA, in particular those
and taxes actually payable or the real value of the disputed goods, in concerning declaration or repatriation obligations, as well as non-
particular in the cases of offenses provided for by articles 428 paragraph compliance with procedures is considered an offense against foreign
2 a), 434 paragraph 2 , c), 438 paragraph c), 440 paragraph b) and 443 exchange legislation. prescribed and the formalities or supporting
paragraph a), the penalties are assessed on the basis of the Customs documents required.
Tariff applicable to the most heavily taxed category of goods of the
same nature and according to the average value of the internal market, 2. Violations of financial legislation are noted, prosecuted and the
after deduction of duties and taxes collected. penalties imposed are executed in accordance with the legislation
relating to the external financial relations of WAEMU member states.

Section 453:
Article 459: The prosecution of offenses relating to foreign
1. In no case may multiple fines of duties or multiples of value, imposed exchange may only be carried out upon complaint from the
for the application of this Code, be less than one hundred thousand Minister responsible for Finance or one of his representatives authorized for this
(100,000) francs per package or one hundred thousand (100,000) francs
per ton or fraction of a ton, if it concerns unpackaged goods. An order from the Minister of Finance designates the
Administrations authorized to represent him in this matter.

2. When a false declaration in the Designation of the actual recipient TITLE XIV: SPECIAL PROVISIONS
has been noted after removal of the goods, the penalties imposed RELATING TO TRANSNATIONAL CRIME
cannot be less than one hundred thousand (100,000) francs per package AND TO TERRORISM
or one hundred thousand (100,000) francs per ton or fraction of a ton if
it concerns unpackaged goods. Article 460:

1. Independently of the provisions of this Code, Customs agents may

Article 454: When the Court has become convinced that the offers, proceed to capture persons suspected of engaging in transnational
purchase or sale proposals, agreements of any nature, relating to the criminal activities and terrorism when, in the exercise of their function,
objects of fraud were made or contracted at a price higher than the they become aware of or suspect acquire proof or belief that they are
domestic market price of the time when the fraud was committed or involved in said activities.
attempted, it may be based on this price for the calculation of the
penalties fixed by this Code according to the value of the said objects.
2. They may, under the same conditions, carry out preventive detention
of objects fueling said traffic.
Article 455: In the cases of offenses provided for in Article 443 paragraph
d) above, the penalties are determined according to the value assigned 3. They are required to draw up a report and hand over the persons
for the calculation of the reimbursement, the exemption, the reduced captured and the objects detained, accompanied by the said report, to
duty or the advantage sought, or obtained, if this value is greater than the judicial police officer closest to the place of observation, for the
the actual value. purposes of prosecution.

SUBSECTION 3: COMPETITION OF OFFENSES TITLE XV: SPECIAL PROVISIONS

RELATING TO NARCOTICS, SUBSTANCES
Article 456: PSYCHOTROPICS AND PRECURSORS

1. Any act falling within the scope of distinct repressive provisions Article 461: Subject to the legislative and regulatory provisions relating
enacted by this Code must be considered in the highest criminal sense to the control of drugs and precursors, the provisions of this Code
to which it is susceptible. apply to narcotics, psychotropic substances and precursors.

2. In the event of multiple contraventions or customs offences, financial

penalties are imposed for each of the duly established offenses.
TITLE XVI: FINAL PROVISIONS

Article 457: Without prejudice to the application of the penalties decreed Article 462: This law, which repeals all previous contrary provisions, in
by this Code, the offenses of insults, assault, rebellion, corruption or particular those of Law No. 01-075 of July 18, 2001 relating to the
prevarication and those of smuggling with assembly and carrying of Customs Code of the Republic of Mali and its subsequent amending
weapons are prosecuted, judged and punished in accordance with to texts, will be registered and published in the Official Journal.
common law.

TITLE XIII: SPECIAL PROVISIONS Bamako, June 23, 2022

RELATING TO BREACHES OF LEGISLATION
FINANCIAL The President of the Transition,
Head of state,
Colonel Assimi GOITA