Dédouanement

Dédouanement, or customs clearance, is the administrative process by which goods are cleared through a country's border to enter or leave its customs territory. It ensures compliance with customs laws, enables the collection of duties and taxes, and verifies that goods meet regulatory requirements such as safety, health, and provenance standards.

The process is typically carried out by importers or exporters, often with the assistance of customs brokers or freight forwarders, under the supervision of the national customs authorities. Key responsibilities include accurate classification of goods under the tariff schedule, correct valuation for duties, and verification of origin and any required licenses or certificates.

Core steps include preparing and submitting the necessary documents (such as the commercial invoice, packing list, bill of lading or airway bill, certificate of origin, and any import or export licenses or sanitary/phytosanitary certificates), lodging a customs declaration (often electronically), and the assessment of duties and taxes. Customs may conduct documentary checks and, if needed, physical inspections before authorizing release of the goods.

Release marks the completion of dédouanement, after which goods can be delivered to the importer or forwarded to their destination. Post-clearance controls, audits, or adjustments may follow if irregularities are found.

Special procedures and regimes exist to facilitate movement of goods, including expedited clearance, temporary admission, free zones, and transit or inward processing relief. Dédouanement is a fundamental element of international trade, balancing efficient trade flow with revenue protection, consumer safety, and regulatory compliance.