النطاق الجمركي في التشريع الجزائري

Abstract EN

the duties of the customs administration shall be based on two roles: protectionist and financing; the protective role is to protect the national product against foreign products in order to encourage national institution, it is also a financing role through the collection of various fees and taxes for the public treasury on the occasion of the entry or exit of goods to and from the country, all within the framework of the implementation of legal or regulatory procedures within the framework of customs legislation.

As a general matter, the customs administration exercises this role over the entire national territory, whether by land, sea or air; however the legislature designates the border area as a transit area for goods by a special regulation called customs area; the customs administration and the agents in charge of implementing customs legislation are assigned exceptional tasks related to special control in this area, in accordance with the provisions of article 28 customs code.