الهيكلة القانونية المخصصة للمحاضر الجمركية في ضوء قانون الجمارك رقم 17-04 و المرسوم التنفيذي رقم 18-301

الملخص EN

Customs records are one of the most important means of proving acts that constitute a violation of the laws and regulations that the Customs Administration undertakes to implement, and for various considerations, perhaps the most important of which is protecting the national economy and ensuring the rights of the public treasury.

the Algerian legislator has meticulously in accordance with the rules of customs legislation in regulating the formal requirements that must be met in this type of minutes, and has also made sure that they are drawn up according to special forms, as they are authoritative and mandatory in proof of the material inspections they contain and the results of investigations.