خصوصية و إجراءات التحصيلات الجمركية في التشريع الجزائري

Abstract EN

The customs administration has an effective role in enriching the revenue of the public treasury, and it is through the various customs collections that flow into its account, because the latter occupies the second place directly after the oil tax, and with the instability of the international oil price market in recent times, the Algerian economy has become Threatening to collapse at any time, it has required to intensify efforts and take necessary measures from the customs services in order to increase the rate of customs collection in its various forms, and to adopt all the privileges granted by the Algerian legislator in this regard, Because customs collection is characterized by a unique feature which appears to us in the facilities granted to offenders for settle their cases in exchange for payment of their fines, and at other times in the strict procedures followed with offenders who hear t pay what they owe, and all in order to protect the interests of the public treasury.