التكريس القانوني و الاقتصادي لنظام المصالحة في المادة الجمركية

الملخص EN

The detection of customs offence shall give rise to customs disputes and is the origin of any customs revenue collection.

The Customs Administration has full powers to sort out all the offences relating to the customs systems, confirmed to them on the basis of seizure and investigation reports.

Under these powers, the Customs Administration may have recourse to receiver ship by initiating public proceedings, which shall be subject, in customs matters, to special procedures, different from ordinary courts proceedings.

The customs offence is caracterized by two follow-up mechanisms: Administrative follow-up and Judicial follow-up.

The Administrative follow-up consists of customs conciliation, which is one of the means of transactions in terms of civil and fiscal proceedings.

On this basis, the Moroccan Customs Code has attributed to the concialiation a particular attention due to the distinctive character of the customs penalties having fiscal nature in which penalty is combined with civil compensation.

We will examine, in this subject matter, the specificity of customs conciliation and the legal framework regulating the same and its impact on the economic activity.