المصالحة الجمركية كآلية لفض النزاع الجمركي

الملخص EN

The customs transaction is considered to be a contract by which the customs administration and the offender put an end to an existing dispute in violation of the provisions of the laws and regulations that the customs administration is responsible for enforcing.

Its importance appears through the essential role it plays in the collection of elusive or tolerated customs duties and fees, with the increase and diversification of trade which leads to an increase in customs offenses.

This importance also appears in the fact that the customs administration is exempt from the costs and charges of litigation.

Since the customs administration, on the one hand, has no other means of bringing the tax action to collect tax penalties, and on the other hand, the speed of the customs transaction to put end to the dispute and recover the rights of the public treasury compared to the slowness of the judicial system.