Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code...

67
$9(57,66(0(17 /HV GLVSRVLWLRQV GH O•8(02$ UHODWLYHV j OD YDOHXU HQ GRXDQH j O•RULJLQH GHV PDUFKDQGLVHV HW DX[UpJLPHVGRXDQLHUVQ•RQWSDVHQFRUHIDLWO•REMHWGHWUDQVSRVLWLRQHQGURLWQDWLRQDO(OOHVVRQW FHSHQGDQW DSSOLTXpHVSDUOHVVHUYLFHVGRXDQLHUV,OFRQYLHQWGRQFGHV•\UHSRUWHU 3DU DLOOHXUV VHXOHV OHV DQQH[HV UHODWLYHV DX WUDFp GX UD\RQ GHV GRXDQHV DX[ URXWHV OpJDOHV j O•LPSRUWDWLRQHWjO•H[SRUWDWLRQHWFHOOHVUHODWLYHVDX[FRQGLWLRQVG•DOLpQDWLRQGHVREMHWVFRQILVTXpV RX DEDQGRQpHVVRQWUHSULVHVLFLLQILQH 3DU PHVXUH GH VLPSOLILFDWLRQ OHV DXWUHV WH[WHV UpJOHPHQWDLUHV RQW pWp UHSULV VRXV O•RQJOHW ' ,PSRUWDWHXU([SRUWDWHXU“ &2’(’(6’28$1(6 ’8 %85.,1$)$62 /2,1$’3GXGpFHPEUH 3257$175(9,6,21’8&2’(’(6’28$1(6

Transcript of Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code...

Page 1: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

$9(57,66(0(17��/HV�GLVSRVLWLRQV�GH� O·8(02$�UHODWLYHV�j� OD�YDOHXU�HQ�GRXDQH��j� O·RULJLQH�GHV�PDUFKDQGLVHV�HW�DX[�UpJLPHV�GRXDQLHUV�Q·RQW�SDV�HQFRUH�IDLW�O·REMHW�GH�WUDQVSRVLWLRQ�HQ�GURLW�QDWLRQDO��(OOHV�VRQW�FHSHQGDQW DSSOLTXpHV�SDU�OHV�VHUYLFHV�GRXDQLHUV��,O�FRQYLHQW�GRQF�GH�V·\�UHSRUWHU���3DU DLOOHXUV� VHXOHV� OHV� DQQH[HV� UHODWLYHV� DX� WUDFp� GX� UD\RQ� GHV� GRXDQHV�� DX[� � URXWHV� OpJDOHV� j�O·LPSRUWDWLRQ�HW�j�O·H[SRUWDWLRQ�HW�FHOOHV�UHODWLYHV�DX[�FRQGLWLRQV�G·DOLpQDWLRQ�GHV�REMHWV�FRQILVTXpV�RX DEDQGRQpHV�VRQW�UHSULVHV�LFL�LQ�ILQH���3DU PHVXUH� GH� VLPSOLILFDWLRQ�� OHV� DXWUHV� WH[WHV� UpJOHPHQWDLUHV� RQW� pWp� UHSULV� VRXV� O·RQJOHW�© ,PSRUWDWHXU�([SRUWDWHXU�ª���

&2'(�'(6�'28$1(6�'8%85.,1$�)$62��

/2,��1����������$'3�GX���GpFHPEUH������� 3257$17�5(9,6,21�'8�&2'(�'(6�'28$1(6��

Page 2: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 2 -

7,75(�35(0,(5��

35,1&,3(6�*(1(5$8;�'8�5(*,0(�'(6�'28$1(6��

Page 3: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 3 -

&+$3,75(�35(0,(5��'(),1,7,21�'(�/$�/(*,6/$7,21�(7�'(�/$�5(*/(0(17$7,21�'28$1,(5(��$UWLFOH���3DU� ORLV� HW� UqJOHPHQWV� GRXDQLHUV�� RQ� HQWHQG� DXVVL� ELHQ� OD� OpJLVODWLRQ� HW� OD� UpJOHPHQWDWLRQ� UHODWLYH� DX[�PRGDOLWpV�GDVVLHWWH� HW� GH� SHUFHSWLRQ� GHV� GURLWV� GH� GRXDQH� HW� DX[� REOLJDWLRQV� TXL� HQ� GpFRXOHQW� SRXU� OH� VHUYLFH� GHV� GRXDQHV�FRPPH�SRXU�OHV�DVVXMHWWLV��TXH�FHOOHV�DSSOLFDEOHV�HQ�PDWLqUH�GH�WD[HV�RX�GURLWV�ILVFDX[�UHFRXYUpV�SDU�OD�GRXDQH���$UWLFOH���3DU��GURLWV�GH�GRXDQHª��RQ�HQWHQG�GHV�GURLWV�GRQW� OREMHW�HVW�GH�SURWpJHU� OH�FRPPHUFH�� OLQGXVWULH�HW� ODJULFXOWXUH�GX�%XUNLQD�)DVR�HW�GRQW�OH�WDX[�HVW�XQLTXH���$UWLFOH���3DU��GURLWV� ILVFDX[� HW� WD[HV� GHIIHWV� pTXLYDOHQWV��RQ�HQWHQG�GHV�GURLWV� HW� WD[HV�GRQW� OREMHW�HVW�GDVVXUHU�GHV� UHFHWWHV�DX�EXGJHW�GH�O(WDW�GX�%XUNLQD�)DVR���

&+$3,75(�,,��*(1(5$/,7(6��$UWLFOH���/H�WHUULWRLUH�GRXDQLHU�FRPSUHQG�WRXW�OH�WHUULWRLUH�GX�%XUNLQD�)DVR���$UWLFOH���'HV�]RQHV�IUDQFKHV��VRXVWUDLWHV�j�WRXW�RX�SDUWLH�GX�UpJLPH�GHV�GRXDQHV�SHXYHQW�rWUH�FRQVWLWXpHV�SDU�GpFUHW�GDQV�OH�WHUULWRLUH�GRXDQLHU���$UWLFOH���'DQV�WRXWHV�OHV�SDUWLHV�GX�WHUULWRLUH�GRXDQLHU�RQ�GRLW�VH�FRQIRUPHU�DX[�PrPHV�ORLV�HW�UqJOHPHQWV�GRXDQLHUV���$UWLFOH��������/HV� ORLV� HW� UqJOHPHQWV� GRXDQLHUV� GRLYHQW� rWUH� DSSOLTXpV� VDQV� pJDUG� j� OD� TXDOLWp� GHV�SHUVRQQHV�SK\VLTXHV�RX�PRUDOHV������� 6DXI� GLVSRVLWLRQV�SDUWLFXOLqUHV�� GHV�PDUFKDQGLVHV� LPSRUWpHV�RX�H[SRUWpHV�SDU� O(WDW�RX�SRXU� VRQ�FRPSWH�QH�VRQW�OREMHW�GDXFXQH�LPPXQLWp�RX�GpURJDWLRQ���

&+$3,75(�,,,��7$5,)��6HFWLRQ�����7DULI�GHV�GURLWV�GH�GRXDQHV��$UWLFOH��������/HV�PDUFKDQGLVHV�TXL�HQWUHQW�VXU�OH�WHUULWRLUH�GRXDQLHU�VRQW�SDVVLEOHV�GHV�GURLWV�GLPSRUWDWLRQ�LQVFULWV�DX�WDULI�GHV�GURLWV�GH�GRXDQH�������/H�WDULI�GHV�GURLWV�GH�GRXDQH�HVW�IL[p�SDU�OD�ORL���$UWLFOH���­ OLPSRUWDWLRQ�LO�QH[LVWH�TXXQ�VHXO�WDULI���

Page 4: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 4 -

6HFWLRQ���7DULI�GHV�GURLWV�ILVFDX[�HW�WD[HV�GHIIHWV�pTXLYDOHQWV��$UWLFOH���������/HV�PDUFKDQGLVHV�TXL�HQWUHQW�VXU�OH�WHUULWRLUH�GRXDQLHU�VRQW�SDVVLEOHV�GHV�GURLWV�RX�WD[HV�ILVFDX[�GLPSRUWDWLRQ�LQVFULWV�DX[�WDULIV�ILVFDX[�������/HV�WDULIV�GHV�GURLWV�ILVFDX[�HW�WD[HV�GHIIHWV�pTXLYDOHQWV�VRQW�IL[pV�SDU�OD�ORL���6HFWLRQ� �5pJLPHV�SDUWLFXOLHUV�j�FHUWDLQV�pFKDQJHV���$UWLFOH����'HV�&RQYHQWLRQV��$FFRUGV�RX�7UDLWpV�GH�&RPPHUFH�SHXYHQW�GpURJHU�DX[�GLVSRVLWLRQV�GHV�DUWLFOHV���HW����FL�GHVVXV������

&+$3,75(�,9��32892,56�'8�*289(51(0(17��6HFWLRQ����'URLWV�HW�7D[HV��3DUDJUDSKH�����'URLWV�GH�GRXDQHV��$UWLFOH���������/H�3UpVLGHQW�GX�)DVR���&KHI�GH�O(WDW�SHXW�SDU�RUGRQQDQFH�SULVH�HQ�&RQVHLO�GHV�0LQLVWUHV��PRGLILHU��VXVSHQGUH��UpWDEOLU��HQ�WRXW�RX�SDUWLH��OHV�GURLWV�GH�GRXDQH�j�OLPSRUWDWLRQ������� &HV� RUGRQQDQFHV� GRLYHQW� rWUH� SUpVHQWpHV� SRXU� UDWLILFDWLRQ�� j� O$VVHPEOpH� GHV�'pSXWpV� GX� 3HXSOH�� DVVRUWLV�GXQH�GHPDQGH�GH�GLVFXVVLRQ�GXUJHQFH��LPPpGLDWHPHQW�VL�HOOH�HVW�UpXQLH��RX�GqV�ORXYHUWXUH�GH�OD�VHVVLRQ�SURFKDLQH��VL�HOOH�QH�OHVW�SDV��(OOHV�GHPHXUHQW�H[pFXWRLUHV�WDQW�TXH�O$VVHPEOpH�QH�VHVW�SDV�SURQRQFpH�������/HV� DXJPHQWDWLRQV� pYHQWXHOOHV�GH�GURLWV�SHUoXV�GDQV� FHV� FRQGLWLRQV� UHVWHQW�HQ� WRXWH�K\SRWKqVH�DFTXLVHV� DX�7UpVRU��� 3DUDJUDSKH�����'URLWV�ILVFDX[�HW�WD[HV�GHIIHWV�pTXLYDOHQWV��$UWLFOH���������/H�3UpVLGHQW�GX�)DVR��&KHI�GH�O(WDW�SHXW�SDU�2UGRQQDQFH��SULV�HQ�&RQVHLO�GHV�0LQLVWUHV��PRGLILHU��VXVSHQGUH�RX�UpWDEOLU��HQ�WRXW�RX�SDUWLH��OHV�GURLWV�ILVFDX[�HW�WD[HV�GHIIHWV�pTXLYDOHQWV�GLPSRUWDWLRQ�������&HV�2UGRQQDQFHV�GRLYHQW� rWUH� VRXPLVHV� j� O$VVHPEOpH�GHV�'pSXWpV�GX�3HXSOH�GDQV� OHV� FRQGLWLRQV� IL[pHV�j�ODUWLFOH����FL�GHVVXV������� /HV� DXJPHQWDWLRQV� pYHQWXHOOHV� GH� GURLWV� HW� WD[HV� SHUoXV� GDQV� FHV� FRQGLWLRQV� UHVWHQW� HQ� WRXWH� K\SRWKqVH�DFTXLVHV�DX�7UpVRU���6HFWLRQ����$SSOLFDWLRQ�GH�OD�UpJOHPHQWDWLRQ�GRXDQLqUH�5qJOHPHQWV�JpQpUDX[�GHV�'RXDQHV��$UWLFOH����/H�3UpVLGHQW�GX�)DVR��&KHI�GH�O(WDW�UHQG�H[pFXWRLUHV�SDU�2UGRQQDQFHV��OHV�GpFLVLRQV�UHODWLYHV���� j�OD�UpJOHPHQWDWLRQ�GRXDQLqUH�FRQFHUWpH�DYHF�OHV�DXWUHV�(WDWV�IRUPDQW�DYHF�OH�%XUNLQD�)DVR�XQH�]RQH�GLQWpJUDWLRQ�pFRQRPLTXH��� j�OD�FRQFHVVLRQ�GXQ�WDULI�SUpIpUHQWLHO�� DX[� GLVSRVLWLRQV� LQWpUHVVDQW� OH� UpJLPH� GRXDQLHU� RX� OHV� WDULIV� FRQWHQXV� GDQV� OHV� DUUDQJHPHQWV�� &RQYHQWLRQV��$FFRUGV�RX�7UDLWpV�GH�FRPPHUFH�HW�OHXUV�DQQH[HV��VRXV�TXHOTXH�IRUPH�TXLOV�DLHQW�pWp�UpGLJpV���

1Voir annexe V. Arrêté n° 9 de Janvier 1963.

Page 5: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 5 -

&HV�2UGRQQDQFHV�SHXYHQW�SRUWHU�PRGLILFDWLRQ�GHV�GLVSRVLWLRQV�GX�SUpVHQW�&RGH�VL�EHVRLQ�HVW��(OOHV�GRLYHQW�rWUH�VRXPLVHV�j�O$VVHPEOpH�GHV�'pSXWpV�GX�3HXSOH�GDQV�OHV�FRQGLWLRQV�IL[pHV�j�ODUWLFOH����FL�GHVVXV��/HV� UqJOHPHQWV� JpQpUDX[� UHODWLIV� j� ODSSOLFDWLRQ�GX�SUpVHQW�&RGH� HW�GHV� WDULIV� GHV�GURLWV�GH�GRXDQH� HW� GHV�GURLWV�ILVFDX[�HW�WD[HV�GHIIHWV�pTXLYDOHQWV�VRQW�IL[pV�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV���6HFWLRQ����3RXYRLU�GLYHUV��3DUDJUDSKH�����5HVWULFWLRQV�GHQWUpH��GH�VRUWLH�HW�FRQGLWLRQQHPHQW��$UWLFOH����'HV�DUUrWpV�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�SHXYHQW�������� /LPLWHU� OD� FRPSpWHQFH� GH� FHUWDLQV� %XUHDX[� RX� 3RVWHV� GH� 'RXDQHV� HW� GpVLJQHU� FHX[� SDU� OHVTXHOV� GHYURQW�VHIIHFWXHU�REOLJDWRLUHPHQW�FHUWDLQHV�RSpUDWLRQV�GRXDQLqUHV�������)L[HU��SRXU�FHUWDLQHV�PDUFKDQGLVHV��GHV�UqJOHV�SDUWLFXOLqUHV�GH�FRQGLWLRQQHPHQW��� 3DUDJUDSKH�����2FWURL�GH�OD�FODXVH�WUDQVLWRLUH��$UWLFOH����/RUVTXXQ�DFWH�LQVWLWXDQW�RX�PRGLILDQW�GHV�PHVXUHV�GRXDQLqUHV�RX�ILVFDOHV�OH�SUpYRLW�SDU�XQH�GLVSRVLWLRQ�H[SUHVVH��OHV�PDUFKDQGLVHV�TXH�ORQ�MXVWLILH�DYRLU�pWp�H[SpGLpHV�GLUHFWHPHQW�j�GHVWLQDWLRQ�GX�WHUULWRLUH�GRXDQLHU�DYDQW�OD�GDWH�GH�SURPXOJDWLRQ� GH� FHW� DFWH� VRQW� DGPLVHV� DX� UpJLPH� DQWpULHXU� SOXV� IDYRUDEOH� ORUVTXHOOHV� VRQW� GpFODUpHV� SRXU� OD�FRQVRPPDWLRQ�VDQV�DYRLU�pWp�SODFpHV�HQ�HQWUHS{W�RX�FRQVWLWXpHV�HQ�GpS{W��/HV� MXVWLILFDWLRQV� GRLYHQW� UpVXOWHU� GHV� GHUQLHUV� WLWUHV� GH� WUDQVSRUW� FUppV� DYDQW� OD� GDWH� GH� SURPXOJDWLRQ� GH� ODFWH�VXVYLVp��j�GHVWLQDWLRQ�GLUHFWH�HW�H[FOXVLYH�GXQH�ORFDOLWp�GX�WHUULWRLUH�GRXDQLHU���

&+$3,75(�9��&21',7,216�'$33/,&$7,21�'(6�7$5,)6��6HFWLRQ�����*pQpUDOLWpV��$UWLFOH��������� 'HV� SURGXLWV� LPSRUWpV� VRQW� VRXPLV� DX[� WDULIV� GDQV� OpWDW� R�� LOV� VH� WURXYH� DX� PRPHQW� R�� FHX[�FL� OHXUV�GHYLHQQHQW�DSSOLFDEOHV������� 7RXWHIRLV�� OH� VHUYLFH� GHV� 'RXDQHV� SHXW� DXWRULVHU� OD� VpSDUDWLRQ� GHV� PDUFKDQGLVHV� TXL�� GDQV� XQ� PrPH�FKDUJHPHQW��DXUDLHQW�pWp�GpWpULRUpHV�j�OD�VXLWH�GpYpQHPHQW�VXUYHQXV�DYDQW�HQUHJLVWUHPHQW�GH�OD�GpFODUDWLRQ�HQ�GpWDLO���OHV� PDUFKDQGLVHV� DYDULpHV� GRLYHQW� rWUH� VRLW� GpWUXLWHV� LPPpGLDWHPHQW� VRLW� UpH[SRUWpHV� RX� UpH[SpGLpHV� j� OLQWpULHXU�VXLYDQW�OH�FDV��VRLW�WD[pHV�GDQV�OHXU�QRXYHO�pWDW���

6HFWLRQ����(VSqFHV�GHV�PDUFKDQGLVHV��3DUDJUDSKH�����'pILQLWLRQ��DVVLPLODWLRQ�HW�FODVVHPHQW��$UWLFOH���������/HVSqFH�GHV�PDUFKDQGLVHV�HVW�OD�GpQRPLQDWLRQ�TXL�OHXU�HVW�DWWULEXpH�SDU�OH�WDULI�GHV�GRXDQHV�������/HV�PDUFKDQGLVHV�TXL�QH�ILJXUHQW�SDV�DX�WDULI�VRQW�DVVLPLOpHV�DX[�REMHWV�OHV�SOXV�DQDORJXHV�SDU�GHV�GpFLVLRQV�GX�'LUHFWHXU�*pQpUDO�GHV�'RXDQHV�������/HV�GpFLVLRQV�SDU�OHVTXHOOHV�OH�'LUHFWHXU�*pQpUDO�GHV�'RXDQHV�SURQRQFH�OHV�DVVLPLODWLRQV�HW�OHV�FODVVHPHQWV�\�FRPSULV�FHOOHV�SDU�OHVTXHOOHV�LO�OHV�PRGLILH�VRQW�LQVpUpHV�DX�-RXUQDO�2IILFLHO�HW�GHYLHQQHQW�H[pFXWRLUHV�GDQV�OHV�GpODLV�QRUPDX[�GH�SXEOLFDWLRQ��� 3DUDJUDSKH�����5pFODPDWLRQ�FRQWUH�OHV�GpFLVLRQV�GDVVLPLODWLRQ�HW�FODVVHPHQW���$UWLFOH����(Q�FDV�GH�FRQWHVWDWLRQ�UHODWLYH�DX[�GpFLVLRQV�YLVpHV�j�ODUWLFOH����FL�GHVVXV��OD�UpFODPDWLRQ�HVW�VRXPLVH�j�XQ�&RPLWp�GH�FRQFLOLDWLRQ�HW�GH[SHUWLVH�GRXDQLqUH�TXL�VWDWXH�VXU�FHWWH�UpFODPDWLRQ��

Page 6: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 6 -

$UWLFOH����/RUJDQLVDWLRQ�� OD� FRPSRVLWLRQ�� OHV� FRQGLWLRQV� GH� IRQFWLRQQHPHQW� GX� FRPLWp� HW� OHV� LQGHPQLWpV� j� DWWULEXHU� DX[�H[SHUWV�VRQW�IL[pHV�SDU�GHV�DUUrWpV�FRQMRLQWV�GX�0LQLVWqUH�GHV�)LQDQFHV�HW�GX�0LQLVWUH�FKDUJp�GH�O(FRQRPLH���6HFWLRQ����2ULJLQH�GHV�PDUFKDQGLVHV��$UWLFOH���������$�OLPSRUWDWLRQ�OHV�GURLWV�GH�GRXDQHV�VRQW�SHUoXV�VXLYDQW�ORULJLQH�GHV�PDUFKDQGLVHV�������/H�SD\V�GRULJLQH�GXQ�SURGXLW�HVW�FHOXL�R��FH�SURGXLW�D�pWp�UpFROWp��H[WUDLW�GX�VRO�RX�IDEULTXp�������/HV�UqJOHV�j�VXLYUH�SRXU�GpWHUPLQHU�ORULJLQH�GHV�SURGXLWV�UpFROWpV��H[WUDLWV�GX�VRO�RX�IDEULTXpV�GDQV�XQ�SD\V�HW�WUDYDLOOpV�HQVXLWH�GDQV�XQ�DXWUH�SD\V�VRQW�IL[pHV�SDU�$UUrWpV�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�HW�GX�0LQLVWUH�FKDUJp�GH�O(FRQRPLH�������/HV�SURGXLWV�LPSRUWpV�QH�EpQpILFLHQW�GX�WUDLWHPHQW�GH�IDYHXU�DWWULEXp�j�OHXU�RULJLQH�TXH�VLO�HVW�UpJXOLqUHPHQW�MXVWLILp�GH�FHWWH�RULJLQH�HW�GH�OLPSRUWDWLRQ�HQ�GURLWXUH�'HV�$UUrWpV�FRQMRLQWV�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�HW�GX�0LQLVWUH�FKDUJp�GH�O(FRQRPLH�IL[HQW�OHV�FRQGLWLRQV�GDQV�OHVTXHOOHV�OHV�MXVWLILFDWLRQV�GRULJLQH�GRLYHQW�rWUH�SURGXLWHV�HW� OHV� FDV�R��FHOOHV�FL�QH� VRQW�SDV�H[LJpHV�� DLQVL�TXH� OHV�GpURJDWLRQV� WHPSRUDLUHV�RX�SHUPDQHQWHV�j� OD�FRQGLWLRQ�GX�WUDQVSRUW�HQ�GURLWXUH���6HFWLRQ����9DOHXU�GHV�0DUFKDQGLVHV��3DUDJUDSKH�����$�OLPSRUWDWLRQ��$UWLFOH���������$�OLPSRUWDWLRQ��OD�YDOHXU�j�GpFODUHU�HVW�OH�SUL[�QRUPDO�GHV�PDUFKDQGLVHV��FHVW�j�GLUH�OH�SUL[�UpSXWp�SRXYRLU�rWUH�IDLW�SRXU�FHV�PDUFKDQGLVHV�DX�PRPHQW�HW�GDQV�OH�OLHX�IL[p�FL�DSUqV�ORUV�GXQH�YHQWH�HIIHFWXpH�GDQV�OHV�FRQGLWLRQV�GH�SOHLQH� FRQFXUUHQFH� HQWUH� XQ� DFKHWHXU� HW� XQ� YHQGHXU� LQGpSHQGDQWV�� /RUVTXXQH� YHQWH� DXUD� pWp� HIIHFWXpH� GDQV� FHV�FRQGLWLRQV��OH�SUL[�QRUPDO�SRXUUD�rWUH�GpWHUPLQp�j�SDUWLU�GX�SUL[�GH�IDFWXUH�������/H�SUL[�QRUPDO�GHV�PDUFKDQGLVHV�LPSRUWpHV�HVW�GpWHUPLQp�VXU�OHV�EDVHV�VXLYDQWHV���D���OH�PRPHQW�j�SUHQGUH�HQ�FRQVLGpUDWLRQ�HVW�OD�GDWH�GHQUHJLVWUHPHQW�GH�OD�GpFODUDWLRQ�DX�EXUHDX�GH�GRXDQH��E���OHV�PDUFKDQGLVHV�VRQW�UpSXWpHV�rWUH�OLYUpHV�j�ODFKHWHXU�DX�OLHX�GLQWURGXFWLRQ�GDQV�OH�WHUULWRLUH�GRXDQLHU��F���/H�YHQGHXU�HVW�UpSXWp�VXSSRUWHU�HW�DYRLU�FRPSULV�GDQV�OH�SUL[�OHV�IUDLV�GH�WUDQVSRUW�GH�PDUFKDQGLVHV�DLQVL�TXH�WRXV�OHV�DXWUHV�IUDLV�VH�UDSSRUWDQW�j�OD�YHQWH�HW�j�OD�OLYUDLVRQ�GHV�PDUFKDQGLVHV�DX�OLHX�GLQWURGXFWLRQ�GDQV�OH�WHUULWRLUH�GRXDQLHU��G���6RQW�H[FOXV�GX�SUL[�OHV�IUDLV�DIIpUHQWV�DX�WUDQVSRUW�VXU�OH�WHUULWRLUH�GRXDQLHU��DLQVL�TXH�OHV�GURLWV�HW�WD[HV�H[LJLEOHV�GDQV�FH�WHUULWRLUH��������8QH�YHQWH�HIIHFWXpH�GDQV�OHV�FRQGLWLRQV�GH�SOHLQH�FRQFXUUHQFH�HQWUH�XQ�DFKHWHXU�HW�XQ�YHQGHXU�LQGpSHQGDQWV��HVW�XQH�YHQWH�GDQV�ODTXHOOH���D���/H�SDLHPHQW�GX�SUL[�GH�OD�PDUFKDQGLVH�FRQVWLWXH�OD�VHXOH�SUHVWDWLRQ�HIIHFWLYH�GH�ODFKHWHXU��E���/H�SUL[�FRQYHQX�QHVW�SDV�LQIOXHQFp�SDU�GHV�UHODWLRQV�FRPPHUFLDOHV�ILQDQFLqUHV�RX�DXWUHV��FRQWUDFWXHOOHV�RX�QRQ��TXL�SRXUUDLHQW�H[LVWHU�HQ�GHKRUV�GH�FHOOHV�FUppHV�SDU�OD�YHQWH�HOOH�PrPH�HQWUH�GXQH�SDUW��OH�YHQGHXU�RX�XQH�SHUVRQQH�SK\VLTXH�RX�PRUDOH�DVVRFLpH�HQ�YHQGHXU�HW��GDXWUH�SDUW��ODFKHWHXU�RX�XQH�SHUVRQQH�SK\VLTXH�RX�PRUDOH�DVVRFLpH�HQ�DIIDLUHV�j�ODFKHWHXU��F���$XFXQH�SDUWLH�GX�SURGXLW�SURYHQDQW�GH�OD�FHVVLRQ�XOWpULHXUH�RX�GH�OXWLOLVDWLRQ�GH�OD�PDUFKDQGLVH�QH�UHYLHQGUD�GLUHFWHPHQW� RX� LQGLUHFWHPHQW� DX� YHQGHXU� RX� j� WRXWH� SHUVRQQH� SK\VLTXH� RX� PRUDOH� DVVRFLpH� DX� YHQGHXU�� 'HX[�SHUVRQQHV� VRQW� FRQVLGpUpHV� FRPPH� DVVRFLpHV� HQ� DIIDLUHV� VL� OXQH� GHOOHV� SRVVqGH� XQ� LQWpUrW� TXHOFRQTXH� GDQV� OH�FRPPHUFH�GH�ODXWUH�RX�VL�HOOHV�SRVVqGHQW�WRXWHV�OHV�GHX[�XQ�LQWpUrW�FRPPXQ�TXHOFRQTXH��RX�VL�XQH�WLHUFH�SHUVRQQH�SRVVqGH�XQ�LQWpUrW�GDQV�OH�FRPPHUFH�GH�FKDFXQH�GHOOHV��TXH�FHV�LQWpUrWV�VRLHQW�GLUHFWV�RX�LQGLUHFWV�������/RUVTXH�OHV�PDUFKDQGLVHV�j�pYDOXHU���D���VRQW�IDEULTXpHV�VHORQ�XQ�SURFpGp�EUHYHWp�RX�IRQW�OREMHW�GXQ�GHVVLQ�RX�GXQ�PRGqOH�GpSRVpV��E���RX�VRQW�UHYrWXHV�GXQH�PDUTXH�GH�IDEULTXH�RX�GH�FRPPHUFH��RX�VRQW� LPSRUWpHV�SRXU�rWUH�YHQGXHV�VRXV�XQH�WHOOH�PDUTXH�OD�GpWHUPLQDWLRQ�GX�SUL[�QRUPDO�VH�IDLW�HQ�FRQVLGpUDQW�TXH�FH�SUL[�QRUPDO�FRPSUHQG�OD�YDOHXU�GX�GURLW�GXWLOLVDWLRQ�GX� EUHYHW�� GX� GHVVLQ� RX� GX� PRGqOH� GpSRVpV� RX� OD� PDUTXH� GH� IDEULTXH� RX� GH� FRPPHUFH�� UHODWLIV� DX[� GLWHV�PDUFKDQGLVHV������� 7RXWH� GpFODUDWLRQ� GRLW� rWUH� DSSX\pH� GXQH� IDFWXUH�� 6L� OD�PDUFKDQGLVH� HVW� SDVVLEOH� GH� GURLWV� �DG� YDORUHP�� OD�IDFWXUH�GRLW� rWUH� OpJDOLVpH�SDU� ODXWRULWp�GLSORPDWLTXH�RX� FRQVXODLUH�%XUNLQDEp��'HV�DFFRUGV�GH� UpFLSURFLWp�SHXYHQW�

Page 7: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 7 -

SUpYRLU� VRLW� OD� VXEVWLWXWLRQ� j� FHWWH� OpJDOLVDWLRQ� GXQ� YLVD� pPDQDQW� GRUJDQLVPHV� DJUppV�� VRLW� OD� VXSSUHVVLRQ� GH� OD�IRUPDOLWp�GH�OD�OpJDOLVDWLRQ�RX�GX�YLVD�������/H�VHUYLFH�GHV�'RXDQHV�SHXW�H[LJHU�HQ�RXWUH�OD�SURGXFWLRQ�GHV�PDUFKpV��FRQWUDWV��FRUUHVSRQGDQFHV��UHODWLIV�j�ORSpUDWLRQ�������� /HV� IDFWXUHV� HW� DXWUHV� GRFXPHQWV� VXVYLVpV� QH� OLHQW� SDV� ODSSUpFLDWLRQ� GX� VHUYLFH� GHV� 'RXDQHV�� QL� FHOOH� GX�&RPLWp�GH�FRQFLOLDWLRQ�RX�GH[SHUWLVH�GRXDQLqUH������ /RUVTXH� OHV� pOpPHQWV� UHWHQXV� SRXU� OD� GpWHUPLQDWLRQ� GX� SUL[� QRUPDO� VRQW� H[SULPpV� GDQV� XQH� PRQQDLH�pWUDQJqUH��OD�FRQYHUVLRQ�GRLW�rWUH�HIIHFWXpH�VXU�OD�EDVH�GX�WDX[�GH�FKDQJH�RIILFLHO�HQ�YLJXHXU�j�OD�GDWH�GHQUHJLVWUHPHQW�GH�OD�GpFODUDWLRQ��� 3DUDJUDSKH�����$�OH[SRUWDWLRQ���$UWLFOH���������$� OH[SRUWDWLRQ�� OD� YDOHXU� j� GpFODUHU� HVW� OH� SUL[� QRUPDO� GH� OD�PDUFKDQGLVH� DX� SRLQW� GH� VRUWLH�PDMRUp�� OH� FDV�pFKpDQW�GHV�IUDLV�GH�WUDQVSRUW�MXVTXj�OD�IURQWLqUH�������/HV�GLVSRVLWLRQV�GH�ODUWLFOH����VRQW�DSSOLFDEOHV��PXWDWLV�PXWDQGLV��j�OD�YDOHXU�j�OH[SRUWDWLRQ���

&+$3,75(�9,�',6326,7,216�63(&,$/(6��$UWLFOH���������3RXU�ODSSOLFDWLRQ�GX�SUpVHQW�&RGH��VRQW�FRQVLGpUpHV�FRPPH�PDUFKDQGLVHV�VSpFLDOHV�WRXWHV�PDUFKDQGLVHV�GRQW�OLPSRUWDWLRQ�RX�OH[SRUWDWLRQ�HVW�VRXPLVH�j�GHV�GLVSRVLWLRQV�VSpFLDOHV�������/RUVTXH�OLPSRUWDWLRQ�RX�OH[SRUWDWLRQ�HVW�VRXPLVH�j�GHV�GLVSRVLWLRQV�VSpFLDOHV��OD�PDUFKDQGLVH�HVW�SURKLEpH�VL�HOOH�QHVW�SDV�DFFRPSDJQpH�GX�WLWUH�UpJXOLHU�RX�VL�HOOH�HVW�SUpVHQWpH�VRXV�OH�FRXYHUW�GXQ�WLWUH�LQDSSOLFDEOH�������/H�WLWUH�GLPSRUWDWLRQ�RX�GH[SRUWDWLRQ�QH�SHXW�HQ�DXFXQ�FDV��IDLUH�OREMHW�GXQ�SUrW��GXQH�YHQWH��GXQH�FHVVLRQ�HW�GXQH�PDQLqUH�JpQpUDOH��GXQH�WUDQVDFWLRQ�TXHOFRQTXH�GH�OD�SDUW�GHV�WLWXODLUHV�DX[TXHOV�HOOH�D�pWp�QRPLQDWLYHPHQW�DFFRUGpH���$UWLFOH��������� 6RQW� SURKLEpV� j� OHQWUpH� WRXV� SURGXLWV� pWUDQJHUV� QDWXUHOV� RX� IDEULTXpV� SRUWDQW� VRLW� VXU� HX[� VRLW� VXU� GHV�HPEDOODJHV�� �FDLVVHV�� EDOORWV�� HQYHORSSHV�EDQGHV�RX� pWLTXHWWHV� HWF�� ��� XQH�PDUTXH�GH� IDEULTXH�RX�GH� FRPPHUFH��XQ�QRP��XQ�VLJQH�RX�XQH�LQGLFDWLRQ�TXHOFRQTXH�GH�QDWXUH�j�IDLUH�FURLUH�TXLOV�RQW�XQH�RULJLQH�GLIIpUHQWH�GH�OHXU�YpULWDEOH�RULJLQH�������� 7RXWHIRLV�� OHV� SURGXLWV� pWUDQJHUV� SRUWDQW� GHV� LQGLFDWLRQV� IDXVVHV� RX� IDOODFLHXVHV� GRULJLQH� VHURQW� DGPLV� j�OLPSRUWDWLRQ�VLOV�RQW�pWp�UHYrWXV�GXQH�PHQWLRQ�FRUUHFWULFH�DSSRVpH�GDQV�OHV�FRQGLWLRQV�IL[pHV�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV����

&+$3,75(�9,,��&21752/(�'8�&200(5&(�(;7(5,(85�(7�'(6�5(/$7,216�),1$1&,(5(6�$9(&�/(75$1*(5��$UWLFOH����,QGpSHQGDPPHQW� GHV� REOLJDWLRQV� SUpYXHV� SDU� OH� SUpVHQW� &RGH�� OHV� LPSRUWDWHXUV� HW� OHV� H[SRUWDWHXUV� GRLYHQW� VH�FRQIRUPHU� j� OD� UpJOHPHQWDWLRQ� GX� FRQWU{OH� GX� FRPPHUFH� H[WpULHXU� DLQVL� TXj� OD� OpJLVODWLRQ� UHODWLYH� DX[� UHODWLRQV�ILQDQFLqUHV�DYHF�OpWUDQJHU��

Page 8: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 8 -

7,75(�,,��

25*$1,6$7,21�(7�)21&7,211(0(17�'8�6(59,&(�'(6�'28$1(6��

Page 9: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 9 -

&+$3,75(�35(0,(5��&+$03�'$&7,21�'8�6(59,&(�'(6�'28$1(6���$UWLFOH���������/DFWLRQ�GX�VHUYLFH�GHV�'RXDQHV�VH[HUFH�QRUPDOHPHQW�GDQV�OH�UD\RQ�GHV�GRXDQHV�������(OOH�VH[HUFH�HQ�RXWUH��GDQV�OHV�FRQGLWLRQV�IL[pHV�SDU�OH�SUpVHQW�&RGH��GDQV�OD�SDUWLH�GX�WHUULWRLUH�GRXDQLHU�QRQ�FRPSULVH�GDQV�OH�UD\RQ���$UWLFOH����/H�UD\RQ�GHV�'RXDQHV�VpWHQG�HQWUH�OD�OLPLWH�GX�WHUULWRLUH�GRXDQLHU�HW�XQH�OLJQH�WUDFpH�j����NLORPqWUHV�HQ�GHoj���$UWLFOH����/H� WUDFp�GH� OD� OLPLWH� LQWpULHXUH�GX�UD\RQ�HVW� IL[p�SDU�GHV�DUUrWpV�FRQMRLQWV�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�HW�GX�0LQLVWUH� FKDUJp� GH� O(FRQRPLH� TXL� GRLYHQW� rWUH� DIILFKpV� j� OD� GLOLJHQFH� GX� 3UpIHW� j� OD� SRUWH� GX� EXUHDX� GH� FKDTXH�

SUpIHFWXUH�GRQW�OH�WHUULWRLUH�HVW�HQ�WRXW�RX�SDUWLH�FRPSULV�GDQV�OH�UD\RQ��

&+$3,75(�,,��25*$1,6$7,21�'(6�%85($8;�(7�3267(6�'(�'28$1(6��$UWLFOH���������/HV�IRUPDOLWpV�GRXDQLqUHV�QH�SHXYHQW�rWUH�DFFRPSOLHV�TXH�GDQV�OHV�EXUHDX[�HW�SRVWHV�GH�GRXDQH�������'HV�GpURJDWLRQV�j�FHWWH�UqJOH�SHXYHQW�rWUH�DFFRUGpHV���$UWLFOH����/D� FUpDWLRQ� HW� OH� IRQFWLRQQHPHQW�GHV�EXUHDX[� HW�SRVWHV�GH�GRXDQH� VRQW�GpWHUPLQpV�SDU�GHV�$UUrWpV�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV���

&+$3,75(�,,,��,0081,7(6��6$89(*$5'(�(7�2%/,*$7,216�'(6�$*(176�'(6�'28$1(��$UWLFOH���������/HV�DJHQWV�GHV�'RXDQHV�VRQW�VRXV�OD�VDXYHJDUGH�VSpFLDOH�GH�OD�/RL��,O�HVW�GpIHQGX�j�WRXWH�SHUVRQQH���D���GH�OHV�LQMXULHU��GH�OHV�PDOWUDLWHU�RX�GH�OHV�WURXEOHU�GDQV�OH[HUFLFH�GH�OHXU�IRQFWLRQ��E���GH�VRSSRVHU�j�FHW�H[HUFLFH������� /HV� DXWRULWpV� FLYLOHV� HW�PLOLWDLUHV� VRQW� WHQXHV� j� OD� SUHPLqUH� UpTXLVLWLRQ� GH� SUrWHU�PDLQ�IRUWH� DX[� DJHQWV� GHV�'RXDQHV�SRXU�ODFFRPSOLVVHPHQW�GH�OHXU�PLVVLRQ���$UWLFOH���������/HV�DJHQWV�GHV�'RXDQHV�GH�WRXW�JUDGH�GRLYHQW�SUrWHU�VHUPHQW�GHYDQW�OH�WULEXQDO�FLYLO�GH�SUHPLqUH�LQVWDQFH�������/D�SUHVWDWLRQ�GX�VHUPHQW�HVW�HQUHJLVWUpH�VDQV�IUDLV�DX�*UHIIH�GX�7ULEXQDO��/DFWH�GH�VHUPHQW�HVW�GLVSHQVp�GX�WLPEUH�HW�GHQUHJLVWUHPHQW��,O�HVW�WUDQVFULW�JUDWXLWHPHQW�VXU�OHV�FRPPLVVLRQV�GHPSORL�YLVpHV�j�ODUWLFOH�VXLYDQW���$UWLFOH����'DQV�OH[HUFLFH�GH�OHXUV�IRQFWLRQV��OHV�DJHQWV�GHV�GRXDQHV�GRLYHQW�rWUH�PXQLV�GH�OHXU�FRPPLVVLRQ�GHPSORL�IDLVDQW�PHQWLRQ�GH�OHXU�SUHVWDWLRQ�GH�VHUPHQW��,OV�VRQW�WHQXV�GH�OH[KLEHU�j�WRXWH�UpTXLVLWLRQ���$UWLFOH���������/HV�DJHQWV�GHV�'RXDQHV�RQW��SRXU�OH[HUFLFH�GH�OHXU�IRQFWLRQ��OH�GURLW�DX�SRUW�GDUPHV�������2XWUH�OH�FDV�GH�OpJLWLPH�GpIHQVH��LOV�SHXYHQW�HQ�IDLUH�XVDJH��

2Voir annexe XI- Arrêté n° 336/MF-CTM-D du 8-12-65

Page 10: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 10 -

D��� ORUVTXH�GHV�YLROHQFHV�RX�GHV�YRLHV�GH�IDLW� VRQW�H[HUFpHV�VXU�HX[�RX� ORUVTXLOV� VRQW�PHQDFpV�SDU�GHV� LQGLYLGXV�DUPpV��E���ORUVTXLOV�QH�SHXYHQW�LPPRELOLVHU�DXWUHPHQW�OHV�YpKLFXOHV��HPEDUFDWLRQV�HW�DXWUHV�PR\HQV�GH�WUDQVSRUW�GRQW�OH�FRQGXFWHXU�QREWHPSqUH�SDV�j�ORUGUH�GDUUrW��F��� ORUVTXLOV� QH� SHXYHQW� DXWUHPHQW� VRSSRVHU� DX� SDVVDJH� GXQH� UpXQLRQ� GH� SHUVRQQHV� TXL� QH� VDUUrWHQW� SDV� DX[�VRPPDWLRQV�TXL�OHXU�VRQW�DGUHVVpHV��G��� ORUVTXLOV� QH� SHXYHQW� FDSWXUHU� YLYDQWV� OHV� DQLPDX[� HPSOR\pV� SRXU� OD� IUDXGH� RX� TXH� ORQ� WHQWH� GLPSRUWHU� RX�GH[SRUWHU�IUDXGXOHXVHPHQW�RX�TXL�FLUFXOHQW�LUUpJXOLqUHPHQW���$UWLFOH����7RXW�DJHQW�GHV�GRXDQHV�TXL�HVW�GHVWLWXp�GH�VRQ�HPSORL�RX�TXL�OH�TXLWWH�HVW�WHQX�GH�UHPHWWUH�LPPpGLDWHPHQW�j�VRQ�$GPLQLVWUDWLRQ� VD� FRPPLVVLRQ� GHPSORL�� OHV� UHJLVWUHV�� VFHDX[� HW� REMHWV� GpTXLSHPHQW� GRQW� LO� HVW� FKDUJp� SRXU� VRQ�VHUYLFH�HW�GH�UHQGUH�VHV�FRPSWHV���$UWLFOH��������� ,O� HVW� LQWHUGLW� DX[� DJHQWV�GHV�'RXDQHV�� VRXV� OHV�SHLQHV�SUpYXHV�SDU� OH�&RGH�SpQDO� FRQWUH� OHV� IRQFWLRQQDLUHV�SXEOLFV� TXL� VH� ODLVVHQW� FRUURPSUH� GH� UHFHYRLU� GLUHFWHPHQW� RX� LQGLUHFWHPHQW� TXHOTXH� JUDWLILFDWLRQ�� UpFRPSHQVH� RX�SUpVHQW�������/H�FRXSDEOH�TXL�GpQRQFH�OD�FRUUXSWLRQ�HVW�DEVRXV�GHV�SHLQHV��DPHQGHV�HW�FRQILVFDWLRQV��

&+$3,75(�,9��32892,56�'(6�$*(176�'(6�'28$1(6��6HFWLRQ����'URLW�GH�YLVLWH�GHV�0DUFKDQGLVHV�GHV�PR\HQV�GH�WUDQVSRUW�HW�GHV�SHUVRQQHV���$UWLFOH����3RXU�ODSSOLFDWLRQ�GHV�GLVSRVLWLRQV�GX�SUpVHQW�&RGH�HW�HQ�YXH�GH�OD�UHFKHUFKH�GH�OD�IUDXGH��OHV�DJHQWV�GHV�GRXDQHV�SHXYHQW�SURFpGHU�j�OD�YLVLWH�GHV�PDUFKDQGLVHV��GHV�PR\HQV�GH�WUDQVSRUW�HW�GHV�SHUVRQQHV���$UWLFOH���������7RXW�FRQGXFWHXU�GH�PR\HQ�GH�WUDQVSRUW�GRLW�VH�VRXPHWWUH�DX[�LQMRQFWLRQV�GHV�DJHQWV�GHV�'RXDQHV�������&HV�GHUQLHUV�SHXYHQW�IDLUH�XVDJH�GH�WRXV�HQJLQV�DSSURSULpV�SRXU�LPPRELOLVHU�OHV�PR\HQV�GH�WUDQVSRUW�TXDQG�OHV�FRQGXFWHXUV�QH�VDUUrWHQW�SDV�j�OHXUV�LQMRQFWLRQV���6HFWLRQ����9LVLWHV�GRPLFLOLDLUHV��$UWLFOH���������3RXU�OD�UHFKHUFKH�GHV�PDUFKDQGLVHV�GpWHQXHV�IUDXGXOHXVHPHQW��OHV�DJHQWV�GHV�GRXDQHV�SHXYHQW�SURFpGHU�j�GHV�YLVLWHV�GRPLFLOLDLUHV�HQ�VH�IDLVDQW�DFFRPSDJQHU�GXQ�UHSUpVHQWDQW�GHV�DXWRULWpV�FLYLOHV�ORFDOHV�RX�GXQ�RIILFLHU�GH�SROLFH�MXGLFLDLUH�������(Q�DXFXQ�FDV�FHV�YLVLWHV�QH�SHXYHQW�rWUH�IDLWHV�SHQGDQW�OD�QXLW�������/HV�DJHQWV�GHV�GRXDQHV�SHXYHQW�LQWHUYHQLU�VDQV�ODVVLVWDQFH�GXQ�UHSUpVHQWDQW�GHV�DXWRULWpV�FLYLOHV�RX�ORFDOHV�RX�GXQ�RIILFLHU�GH�SROLFH�MXGLFLDLUH��SRXU�OD�UHFKHUFKH�GHV�PDUFKDQGLVHV�TXL��SRXUVXLYLHV�j�YXH�VDQV�LQWHUUXSWLRQ�GDQV�OHV�FRQGLWLRQV�IL[pHV�SDU�ODUWLFOH�����FL�DSUqV��VRQW�LQWURGXLWHV�GDQV�XQH�PDLVRQ�RX�DXWUHV�EkWLPHQWV�PrPH�VLV�HQ�GHKRUV�GX�UD\RQ������ 6LO� \� D� UHIXV� GRXYHUWXUH� GHV� SRUWHV�� OHV� DJHQWV� GHV� GRXDQHV� SHXYHQW� OHV� IDLUH� RXYULU� HQ� SUpVHQFH� GXQ�UHSUpVHQWDQW�GHV�DXWRULWpV�FLYLOHV�ORFDOHV�RX�GXQ�RIILFLHU�GH�SROLFH�MXGLFLDLUH���

Page 11: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 11 -

6HFWLRQ����'URLW�GH�&RPPXQLFDWLRQ�3DUWLFXOLHU��DX�6HUYLFH�GHV�'RXDQHV���$UWLFOH���������/HV�DJHQWV�GHV�GRXDQHV�D\DQW�DX�PRLQV�OH�JUDGH�GH�&RQWU{OHXU�SHXYHQW�H[LJHU�OD�FRPPXQLFDWLRQ�GHV�SDSLHUV�HW�GRFXPHQWV�GH�WRXWH�QDWXUH�UHODWLIV�DX[�RSpUDWLRQV�LQWpUHVVDQW�OHXU�VHUYLFH���D���GDQV�OHV�JDUHV�GH�FKHPLQ�GH�IHU��OHWWUHV�GH�YRLWXUHV��IDFWXUHV��IHXLOOHV�GH�FKDUJHPHQW��OLYUHV��UHJLVWUHV�HWF��E���GDQV� OHV� ORFDX[�GHV�FRPSDJQLHV�GH�QDYLJDWLRQ�DpULHQQH� �OHWWUH�GH� WUDQVSRUW��QRWHV�HW�ERUGHUHDX[�GH� OLYUDLVRQ��UHJLVWUHV�GH�PDJDVLQV��HWF����F���GDQV�OHV�ORFDX[�GHV�HQWUHSULVHV�GH�WUDQVSRUW�SDU�URXWH��UHJLVWUH�GH�SULVH�HQ�FKDUJH��FDUQHWV�GHQUHJLVWUHPHQW�GHV�FROLV��FDUQHWV�GH�OLYUDLVRQ��IHXLOOH�GH�URXWH��OHWWUHV�GH�YRLWXUHV��ERUGHUHDX�GH[SpGLWLRQ��HWF����G��� GDQV� OHV� ORFDX[� GHV� DJHQFHV� \� FRPSULV� FHOOHV� GLWHV� GH� �WUDQVSRUWV� UDSLGHV�� TXL� VH� FKDUJHQW� GH� OD� UpFHSWLRQ�� GX�JURXSDJH�� GH� OH[SpGLWLRQ� SDU� WRXV� PRGHV� GH� ORFRPRWLRQ� �IHU�� URXWH�� DLU�� HDX�� HW� GH� OD� OLYUDLVRQ� GH� WRXV� FROLV��ERUGHUHDX[�GpWDLOOpV�GH[SpGLWLRQV�FROOHFWLYHV��UpFpSLVVpV��FDUQHWV�GH�OLYUDLVRQ�HWF����H���FKH]�OHV�FRPPLVVLRQQDLUHV�RX�WUDQVLWDLUHV��I��FKH]� OHV� FRQFHVVLRQQDLUHV� GHQWUHS{W�� GRFNV� HW� PDJDVLQV� JpQpUDX[� �UHJLVWUHV� HW� GRVVLHUV� GH� GpS{W�� FDUQHWV� GH�ZDUUDQWV�HW�QDQWLVVHPHQWV�� UHJLVWUHV�GHQWUpH�HW�GH�VRUWLH�GH�PDUFKDQGLVHV�� VLWXDWLRQ�GHV�PDUFKDQGLVHV��FRPSWDELOLWp�PDWLqUHV�HWF����J���FKH]�OHV�GHVWLQDWDLUHV�RX�H[SpGLWHXUV�UpHOV�GHV�PDUFKDQGLVHV�GpFODUpHV�HQ�GRXDQH��K���HW�HQ�JpQpUDO��FKH]�WRXWHV� OHV�SHUVRQQHV�SK\VLTXHV�RX�PRUDOHV�GLUHFWHPHQW�RX�LQGLUHFWHPHQW� LQWpUHVVpHV�j�GHV�RSpUDWLRQV�UpJXOLqUHV�RX�LUUpJXOLqUHV�UHOHYDQW�GH�OD�FRPSpWHQFH�GX�VHUYLFH�GHV�GRXDQHV�������/HV�GLYHUV�GRFXPHQWV�FLWpV�FL�GHVVXV�GRLYHQW�rWUH�FRQVHUYpV�SDU�OHV�LQWpUHVVpV��SHQGDQW�XQ�GpODL�GH�WURLV�DQV��j�FRPSWHU� GH� OD� GDWH� GHQYRL� GHV� FROLV� SRXU� OHV� H[SpGLWHXUV� HW� j� FRPSWHU� GH� OD� GDWH� GH� OHXU� UpFHSWLRQ� SRXU� OHV�GHVWLQDWDLUHV�������$X�FRXUV�GHV�FRQWU{OHV�HW�GHV�HQTXrWHV�RSpUpV�FKH]�FHV�SHUVRQQHV�RX�VRFLpWpV�YLVpHV�DX�SDUDJUDSKH�SUHPLHU�GX�SUpVHQW�DUWLFOH��OHV�DJHQWV�GHV�GRXDQHV�GpVLJQpV�SDU�FH�PrPH�SDUDJUDSKH�SHXYHQW�SURFpGHU�j�OD�VDLVLH�GHV�GRFXPHQWV�GH�WRXWH�QDWXUH���FRPSWDELOLWp��IDFWXUHV��FRSLHV�GH�OHWWUHV��FDUQHWV�GH�FKqTXHV��WUDLWHV��FRPSWHV�HQ�EDQTXH�HWF���SURSUHV�j IDFLOLWHU�ODFFRPSOLVVHPHQW�GH�OHXU�PLVVLRQ�������/$GPLQLVWUDWLRQ�GHV�'RXDQHV�HVW�DXWRULVpH�VRXV�UpVHUYH�GH�UpFLSURFLWp��j�IRXUQLU�DX[�DXWRULWpV�TXDOLILpHV�GHV�SD\V�pWUDQJHUV�WRXV�UHQVHLJQHPHQWV��FHUWLILFDWV��SURFqV�YHUEDX[�HW�DXWUHV�GRFXPHQWV�VXVFHSWLEOHV�GpWDEOLU�OD�YLRODWLRQ�GHV�ORLV�HW�UqJOHPHQWV�DSSOLFDEOHV�j�OHQWUpH�RX�j�OD�VRUWLH�GH�OHXU�WHUULWRLUH���6HFWLRQ����&RQWU{OH�GRXDQLHU�GHV�HQYRLV�SDU�OD�SRVWH��$UWLFOH���������/HV�DJHQWV�GHV�GRXDQHV�RQW�DFFqV�GDQV� OHV�EXUHDX[�GH�SRVWH��\�FRPSULV� OHV�VDOOHV�GH� WUL��HQ�FRUUHVSRQGDQFH�GLUHFWH� DYHF� OH[WpULHXU�� SRXU� \� UHFKHUFKHU�� HQ� SUpVHQFH� GHV� DJHQWV� GHV� SRVWHV�� OHV� HQYRLV� FORV� RX� QRQ�� GRULJLQH�LQWpULHXUH� RX� H[WpULHXUH�� j� OH[FHSWLRQ� GHV� HQYRLV� HQ� WUDQVLW�� UHQIHUPDQW� RX� SDUDLVVDQW� UHQIHUPHU� GHV� REMHWV� GH� OD�QDWXUH�GH�FHX[�YLVpV�DX�SDUDJUDSKH���HW���GX�SUpVHQW�DUWLFOH�������/$GPLQLVWUDWLRQ�GHV�3RVWHV�HW�7pOpFRPPXQLFDWLRQ�HVW�DXWRULVpH�j�VRXPHWWUH�DX�FRQWU{OH�GRXDQLHU��GDQV� OHV�FRQGLWLRQV� SUpYXHV� SDU� OHV� FRQYHQWLRQV� HW� DUUDQJHPHQWV� GH� O8QLRQ� 3RVWDOH� 8QLYHUVHOOH�� OHV� HQYRLV� IUDSSpV� GH�SURKLELWLRQV� j� OLPSRUWDWLRQ�� SDVVLEOHV� GH� GURLWV� RX� WD[HV� SHUoXV� SDU� OH� VHUYLFH� GHV� GRXDQHV� RX� VRXPLV� j� GHV�UHVWULFWLRQV�RX�IRUPDOLWpV�j�OHQWUpH��������,O�QH�SHXW�HQ�DXFXQ�FDV�rWUH�SRUWp�DWWHLQWH�DX�VHFUHW�GHV�FRUUHVSRQGDQFHV���6HFWLRQ����9pULILFDWLRQ�GLGHQWLWp��$UWLFOH����/HV�DJHQWV�GHV�GRXDQHV�SHXYHQW�FRQWU{OHU�OLGHQWLWp�GHV�SHUVRQQHV�TXL�HQWUHQW�GDQV�OH�WHUULWRLUH�GRXDQLHU�RX�TXL�HQ�VRUWHQW�RX�TXL�FLUFXOHQW�GDQV�OH�UD\RQ�GHV�GRXDQHV���

Page 12: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 12 -

7,75(�,,,���

&21'8,7(�'(6�0$5&+$1',6(6�(1�'28$1(��

Page 13: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 13 -

&+$3,75(�35(0,(5��,03257$7,21��6HFWLRQ����7UDQVSRUWV�SDU�OHV�YRLHV�WHUUHVWUHV��$UWLFOH���������7RXWHV�OHV�PDUFKDQGLVHV�LPSRUWpHV�SDU�OHV�IURQWLqUHV�WHUUHVWUHV�GRLYHQW�rWUH�DXVVLW{W�FRQGXLWHV�DX�SOXV�SURFKDLQ�

EXUHDX�RX�SRVWH�GH�GRXDQH�SDU�OD�URXWH�OD�SOXV�GLUHFWH��GpVLJQpH�SDU�YRLH�UpJOHPHQWDLUH�������(OOHV�QH�SHXYHQW�rWUH�LQWURGXLWHV�GDQV�OHV�PDLVRQV�HW�DXWUHV�EkWLPHQWV�DYDQW�GDYRLU�pWp�FRQGXLWHV�DX�EXUHDX���HOOHV�QH�SHXYHQW�GpSDVVHU�FHOXL�FL�VDQV�SHUPLV���$UWLFOH���������7RXW�FRQGXFWHXU�GH�PDUFKDQGLVHV�GRLW��GqV�VRQ�DUULYpH�DX�EXUHDX�RX�SRVWH�GH�GRXDQH��UHPHWWUH�DX�VHUYLFH�GHV�GRXDQHV��j�WLWUH�GH�GpFODUDWLRQ�VRPPDLUH��XQH�IHXLOOH�GH�URXWH�LQGLTXDQW�OHV�REMHWV�TXLO�WUDQVSRUWH������/HV�PDUFKDQGLVHV�VRXV�DXWRULVDWLRQ�VSpFLDOH�GRLYHQW�rWUH�SRUWpHV�VXU�FHWWH�IHXLOOH�GH�URXWH�VRXV�OHXU�YpULWDEOH�GpQRPLQDWLRQ��SDU�QDWXUH�HW�HVSqFH�������/D�GpFODUDWLRQ�VRPPDLUH�QHVW�SDV�H[LJpH�VL�OHV�PDUFKDQGLVHV�VRQW�GpFODUpHV�HQ�GpWDLO�GqV�OHXU�DUULYpH�DX�EXUHDX�RX�SRVWH�������/HV�PDUFKDQGLVHV�TXL�DUULYHQW�DSUqV�OD�IHUPHWXUH�GX�EXUHDX�RX�SRVWH�GH�GRXDQH�VRQW�GpSRVpHV�VDQV�IUDLV�GDQV�OHV�GpSHQGDQFHV�GX�GLW�EXUHDX�RX�SRVWH�GH�GRXDQH� MXVTXDX�PRPHQW�GH�VRQ�RXYHUWXUH� ��GDQV�FH�FDV� OD�GpFODUDWLRQ�VRPPDLUH�GRLW�rWUH�UHPLVH�DX�VHUYLFH�GHV�GRXDQHV�GqV�ORXYHUWXUH�GX�EXUHDX�RX�SRVWH�VL�OHV�PDUFKDQGLVHV�QH�VRQW�SDV�LPPpGLDWHPHQW�GpFODUpHV�HQ�GpWDLO���6HFWLRQ����7UDQVSRUW�SDU�YRLH�$pULHQQH��$UWLFOH���������/HV�DpURQHIV�TXL�HIIHFWXHQW�XQ�SDUFRXUV� LQWHUQDWLRQDO�GRLYHQW��SRXU�IUDQFKLU� OD� IURQWLqUH�� VXLYUH� OD� URXWH�TXL�OHXU�HVW�LPSRVpH�������,OV�QH�SHXYHQW�VH�SRVHU�TXH�VXU�OHV�$pURSRUWV�GRXDQLHUV���$UWLFOH���������/HV�PDUFKDQGLVHV�WUDQVSRUWpHV�SDU�DLU�GRLYHQW�rWUH�LQVFULWHV�VXU�OH�PDQLIHVWH�RX�pWDW�JpQpUDO�GX�FKDUJHPHQW�GH�O$pURQHI������� /H� GRFXPHQW� GRLW� rWUH� VLJQp� SDU� OH� FRPPDQGDQW� �� LO� GRLW�PHQWLRQQHU� OHVSqFH� HW� OH� QRPEUH� GH� FROLV�� OHXUV�PDUTXHV�HW�QXPpURV��OD�QDWXUH�GHV�PDUFKDQGLVHV�HW�OHV�OLHX[�GH�FKDUJHPHQW�������,O�HVW� LQWHUGLW�GH�SUpVHQWHU�FRPPH�XQLWp�GDQV� OH�PDQLIHVWH�SOXVLHXUV�FROLV� IHUPpV�UpXQLV�GH�TXHOTXH�PDQLqUH�TXH�FH�VRLW������� /HV� PDUFKDQGLVHV� VRXV� DXWRULVDWLRQ� VSpFLDOH� GRLYHQW� rWUH� SRUWpHV� DX� PDQLIHVWH� VRXV� OHXU� YpULWDEOH�GpQRPLQDWLRQ��SDU�QDWXUH�HW�HVSqFH���$UWLFOH���������/H�FRPPDQGDQW�GH�ODpURQHI�GRLW�SUpVHQWHU�OH�PDQLIHVWH�DX[�DJHQWV�GHV�GRXDQHV�j�WRXWH�UpTXLVLWLRQ�������,O�GRLW�UHPHWWUH�FH�GRFXPHQW��j�WLWUH�GH�GpFODUDWLRQ�VRPPDLUH�DX�EXUHDX�GH�GRXDQH�GH�O$pURSRUW��DYHF�OH�FDV�pFKpDQW��VD�WUDGXFWLRQ�DXWKHQWLTXH��GqV� ODUULYpH�GH�ODSSDUHLO�RX�VL�ODSSDUHLO�DUULYH�DYDQW�ORXYHUWXUH�GX�%XUHDX��GqV�FHWWH�RXYHUWXUH���$UWLFOH���������6RQW�LQWHUGLWV�WRXV�GpFKDUJHPHQWV�HW�MHWV�GH�PDUFKDQGLVHV�HQ�FRXUV�GH�URXWH�������7RXWHIRLV�� OH�FRPPDQGDQW�GH�ODpURQHI�D� OH�GURLW�GH�IDLUH�MHWHU��HQ�FRXUV�GH�URXWH��OH�FRXUULHU�SRVWDO�GDQV�OHV�OLHX[�SRXU� FH�RIILFLHOOHPHQW�GpVLJQpV�� DLQVL� TXH� OHV�PDUFKDQGLVHV�FKDUJpHV�GRQW� OH� MHW� HVW� LQGLVSHQVDEOH�DX� VDOXW�GH�ODpURQHI����

3 Voir annexe XII, Arrêté n° 348/MF-D du 24 Décembre 1965.

Page 14: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 14 -

$UWLFOH����/HV�FRPPDQGDQWV�GHV�DpURQHIV�GH�ODYLDWLRQ�PLOLWDLUH�QDWLRQDOH�VRQW�WHQXV�GH�UHPSOLU�j�OHQWUpH�WRXWHV�OHV�IRUPDOLWpV�DX[TXHOOHV�VRQW�DVVXMHWWLV�OHV�FRPPDQGDQWV�GHV�DpURQHIV�GH�WUDQVSRUW�FLYLO���$UWLFOH����$XFXQH�PDUFKDQGLVH�QH�SHXW�rWUH�GpFKDUJpH�RX�WUDQVERUGpH�TXDYHF�ODXWRULVDWLRQ�pFULWH�GHV�DJHQWV�GHV�GRXDQHV�HW�TXHQ�OHXU�SUpVHQFH�� �&+$3,75(�,,��0$*$6,16�(7�$,5(6�'(�'('28$1(0(17���

$UWLFOH���������6DXI�GLVSRVLWLRQV�VSpFLDOHV�FRQWUDLUHV��OHV�PDUFKDQGLVHV�FRQGXLWHV�HQ�GRXDQH�GDQV�OHV�FRQGLWLRQV�SUpYXHV�DX[�DUWLFOHV����j����FL�GHVVXV�SHXYHQW�rWUH�FRQVWLWXpHV�HQ�PDJDVLQV�RX�DLUHV�GH�GpGRXDQHPHQW�VXLYDQW�OHV�PRGDOLWpV�IL[pHV�DX�SUpVHQW�FKDSLWUH��������/D�FUpDWLRQ�GH�PDJDVLQV�HW�DLUHV�GH�GpGRXDQHPHQW�HVW�VXERUGRQQpH�j�ODXWRULVDWLRQ�GX�'LUHFWHXU�*pQpUDO�GHV�'RXDQHV�TXL�HQ�DJUppH�OHPSODFHPHQW�OD�FRQVWUXFWLRQ�HW�ODPpQDJHPHQW������� /DXWRULVDWLRQ� YLVpH� DX� �q� GX� SUpVHQW� DUWLFOH� GpWHUPLQH� OHV� FRQGLWLRQV� DX[TXHOOHV� OH� IRQFWLRQQHPHQW� GHV�PDJDVLQV�HW�DLUHV�GH�GpGRXDQHPHQW�HVW�VXERUGRQQp�HW�IL[H�pYHQWXHOOHPHQW�OHV�FKDUJHV�GH�OH[SORLWDQW�HQ�PDWLqUH�GH�IRXUQLWXUH��GHQWUHWLHQ�HW�GH�UpSDUDWLRQ�GHV�LQVWDOODWLRQV�QpFHVVDLUHV�j�OH[pFXWLRQ�GX�VHUYLFH���$UWLFOH���������/DGPLVVLRQ�GHV�PDUFKDQGLVHV�GDQV�OHV�PDJDVLQV�RX�VXU�OHV�DLUHV�GH�GpGRXDQHPHQW�HVW�VXERUGRQQpH�DX�GpS{W�SDU�OH[SORLWDQW�GXQH�GpFODUDWLRQ�VRPPDLUH�RX�GXQ�GRFXPHQW�HQ�WHQDQW�OLHX�������&HWWH�DGPLVVLRQ�WHPSRUDLUH�D�SRXU�HIIHW�GH�SODFHU�OHV�PDUFKDQGLVHV�VRXV�OD�UHVSRQVDELOLWp�GH�OH[SORLWDQW�YLV�j�YLV�GH�O$GPLQLVWUDWLRQ�GHV�'RXDQHV���$UWLFOH���������/D�GXUpH�PD[LPXP�GH� VpMRXU�GHV�PDUFKDQGLVHV�HQ�PDJDVLQ�RX�VXU� OHV�DLUHV�GH�GpGRXDQHPHQW�HVW� IL[pH�SDU�$UUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�������/RUVTXH�DX�SOXV�WDUG�j�OH[SLUDWLRQ�GX�GpODL�SUpYX�j�ODOLQpD��HU�GX�SUpVHQW�DUWLFOH��OHV�PDUFKDQGLVHV�QRQW�SDV�IDLW� OREMHW� GXQH�GpFODUDWLRQ� OHXU�DVVLJQDQW�XQ� UpJLPH�GRXDQLHU�� OH[SORLWDQW�HVW� WHQX�GH�FRQGXLUH�FHV�PDUFKDQGLVHV�GDQV�OHV�ORFDX[�GXQ�HQWUHS{W�SXEOLF�R��HOOHV�VRQW�FRQVWLWXpHV�GRIILFH�HQ�GpS{W��$UWLFOH����/HV� REOLJDWLRQV� HW� UHVSRQVDELOLWpV� GH� OH[SORLWDQW� IRQW� OREMHW� GXQ� HQJDJHPHQW� GH� VD� SDUW�� &HW� HQJDJHPHQW� HVW�FDXWLRQQp���$UWLFOH����/H�'LUHFWHXU�*pQpUDO�GHV�'RXDQHV�GpWHUPLQH�SDU�GpFLVLRQ�DGPLQLVWUDWLYH�� OHV�FRQGLWLRQV�GDSSOLFDWLRQ�GX�SUpVHQW�FKDSLWUH���&+$3,75(�,,,���(;3257$7,21���$UWLFOH���������/HV�PDUFKDQGLVHV�GHVWLQpHV�j�rWUH�H[SRUWpHV�GRLYHQW�rWUH�FRQGXLWHV�j�XQ�EXUHDX�RX�SRVWH�GH�GRXDQH�SRXU�\�rWUH�GpFODUpHV�HQ�GpWDLO�������6XU�OHV�IURQWLqUHV�WHUUHVWUHV���D��� /HV� WUDQVSRUWHXUV� YHQDQW� GH� OLQWpULHXU� GX� WHUULWRLUH� GRXDQLHU� QH� SHXYHQW� GqV� OHXU� HQWUpH� GDQV� OH� UD\RQ��

HPSUXQWHU�TXH�OHV�URXWHV�GpVLJQpHV�SDU�YRLH�UpJOHPHQWDLUH��E���/HV�WUDQVSRUWHXUV�TXL�RQW�FKDUJp�GHV�PDUFKDQGLVHV�GDQV�OH�UD\RQ�GHV�GRXDQHV�GRLYHQW�VH�UHQGUH�DX�EXUHDX�RX�SRVWH�GH�GRXDQH�OH�SOXV�SURFKH�GX�OLHX�GH�FKDUJHPHQW��SDU�OD�URXWH�OD�SOXV�GLUHFWH���$UWLFOH����,O�SHXW�rWUH�FUpp�GHV�PDJDVLQV�HW�DLUHV�GH[SRUWDWLRQV�SRXU�OHV�PDUFKDQGLVHV�GHVWLQpHV�j�rWUH�H[SRUWpHV��4 Voir Article VII - Arrête n° 348/MF-D du 24 Décembre 1965.

Page 15: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 15 -

7,75(�,9��

23(5$7,216�'(�'('28$1(0(17��

Page 16: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 16 -

&+$3,75(�,�'(&/$5$7,21�(1�'(7$,/��6HFWLRQ����&DUDFWqUH�2EOLJDWRLUH�GH�OD�'pFODUDWLRQ��$UWLFOH���������7RXWHV�OHV�PDUFKDQGLVHV�LPSRUWpHV�RX�H[SRUWpHV�GRLYHQW�IDLUH�OREMHW�GXQH�GpFODUDWLRQ�HQ�GpWDLO�OHXU�DVVLJQDQW�XQ�UpJLPH�GRXDQLHU�������/H[HPSWLRQ�GHV�GURLWV� HW� WD[HV�j� OHQWUpH�RX� OD� VRUWLH�QH�GLVSHQVH�SDV�GH� OREOLJDWLRQ�SUpYXH�DX�SDUDJUDSKH�SUpFpGHQW���$UWLFOH���������/D�GpFODUDWLRQ�HQ�GpWDLO�GRLW�rWUH�GpSRVpH�GDQV�XQ�EXUHDX�GH�GRXDQH�RXYHUW�j�ORSpUDWLRQ�GRXDQLqUH�HQYLVDJpH�������(OOH�QH�SHXW�rWUH�SUpVHQWpH�DYDQW�ODUULYpH�GHV�PDUFKDQGLVHV�DX�EXUHDX�������$�OLPSRUWDWLRQ��HOOH�GRLW�rWUH�GpSRVpH�D���ORUVTXLO�Q\�D�SDV�GH�GpFODUDWLRQ�VRPPDLUH�GqV�ODUULYpH�GHV�PDUFKDQGLVHV�DX�EXUHDX�RX��VL�OHV�PDUFKDQGLVHV�VRQW�DUULYpHV�DYDQW�ORXYHUWXUH�GHV�EXUHDX[��GqV�FHWWH�RXYHUWXUH��E���'DQV�OH�FDV�FRQWUDLUH��GDQV�XQ�GpODL�GH�WURLV�MRXUV�IUDQFV�DSUqV�OH�GpS{W�GH�OD�GpFODUDWLRQ�VRPPDLUH�������$�OH[SRUWDWLRQ��HOOH�GRLW�rWUH�GpSRVpH�GDQV�OHV�PrPH�FRQGLWLRQV�TXH�FHOOHV�SUpYXHV�DX�SDUDJUDSKH���DOLQpD�D�GX�SUpVHQW�DUWLFOH���6HFWLRQ����3HUVRQQHV�KDELOLWpHV�j�GpFODUHU�GHV�PDUFKDQGLVHV��FRPPLVVLRQQDLUHV�HQ�GRXDQH��$UWLFOH����/HV�PDUFKDQGLVHV�LPSRUWpHV�RX�H[SRUWpHV�GRLYHQW�rWUH�GpFODUpHV�HQ�GpWDLO�SDU�OHV�SHUVRQQHV��SK\VLTXHV�RX�PRUDOHV��RX�VHUYLFHV�D\DQW�REWHQX�ODJUpPHQW�GH�FRPPLVVLRQQDLUHV�HQ�GRXDQH��/HV�SURSULpWDLUHV�GHV�PDUFKDQGLVHV�SHXYHQW�rWUH�DGPLV�j�GpFODUHU� OHXUV�PDUFKDQGLVHV�GDQV�OHV�FRQGLWLRQV�IL[pHV�j�ODUWLFOH����FL�GHVVRXV���$UWLFOH���������1XO� QH� SHXW� IDLUH� SURIHVVLRQ� GDFFRPSOLU� SRXU� DXWUXL� DXFXQH� IRUPDOLWp�GH�GRXDQH� VLO� QD� pWp� DJUpp� FRPPH�FRPPLVVLRQQDLUH�HQ�GRXDQH�HW�LQVFULW�j�FH�WLWUH�VXU�XQ�UHJLVWUH�WHQX�j�OD�'LUHFWLRQ�*pQpUDOH�GHV�'RXDQHV�������/HV�SURSULpWDLUHV�GHV�PDUFKDQGLVHV�QH�SHXYHQW�rWUH�DGPLV�j�GpSRVHU�HQ�OHXU�QRP�XQH�GpFODUDWLRQ�HQ�GRXDQH�TXH�GDQV�OXQ�GHV�FDV�VXLYDQWV���D���ORUVTXLO�QH[LVWH�DXFXQ�FRPPLVVLRQQDLUH�HQ�GRXDQH�pWDEOL�DX�OLHX�GH�GpGRXDQHPHQW��E���ORUVTXLO�QH�VDJLW�SDV�GRSpUDWLRQ�FRPPHUFLDOH������� /HV� FRQGLWLRQV� GDJUpPHQW�� GH� UHIXV� GDJUpPHQW� RX� GH� UHWUDLW� GDJUpPHQW� DLQVL� TXH� ORUJDQLVDWLRQ� GH� OD�SURIHVVLRQ�GH�FRPPLVVLRQQDLUH�HQ�GRXDQH�VRQW�IL[pHV�SDU�YRLH�UpJOHPHQWDLUH��

6HFWLRQ����)RUPH��(QRQFLDWLRQV�HW�(QUHJLVWUHPHQW�GHV�'pFODUDWLRQV�HQ�'pWDLO���$UWLFOH���������/HV�GpFODUDWLRQV�HQ�GpWDLO�GRLYHQW�rWUH�IDLWHV�SDU�pFULW������� (OOHV� GRLYHQW� FRQWHQLU� WRXWHV� OHV� LQGLFDWLRQV� QpFHVVDLUHV� SRXU� ODSSOLFDWLRQ� GHV�PHVXUHV� GRXDQLqUHV� HW� SRXU�OpWDEOLVVHPHQW�GHV�VWDWLVWLTXHV�GH�GRXDQH��������(OOHV�GRLYHQW�rWUH�VLJQpHV�SDU�OH�GpFODUDQW������� /H� 0LQLVWUH� FKDUJp� GHV� )LQDQFHV� GpWHUPLQH� SDU� DUUrWp� OD� IRUPH� GHV� GpFODUDWLRQV�� OHV� pQRQFLDWLRQV� TXHOOHV�GRLYHQW�FRQWHQLU�HW�OHV�GRFXPHQWV�TXL�GRLYHQW�\�rWUH�DQQH[pV��,O�SHXW�DXWRULVHU��GDQV�FHUWDLQV�FDV��OH�UHPSODFHPHQW�GH�OD�GpFODUDWLRQ�pFULWH�SDU�XQH�GpFODUDWLRQ�YHUEDOH��

5Voir annexe - Raabo n° AN VI 014/MF/CAPRO/MTC du 5-12-1988. 6 Voir annexe XIII - Arrêté n° 398/MF du 25-11-64.

Page 17: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 17 -

$UWLFOH����/RUVTXH�SOXVLHXUV�DUWLFOHV�VRQW�UHSULV�VXU�OD�PrPH�IRUPXOH�GH�GpFODUDWLRQ��FKDTXH�DUWLFOH�HVW�FRQVLGpUp�FRPPH�D\DQW�IDLW�OREMHW�GXQH�GpFODUDWLRQ�LQGpSHQGDQWH���$UWLFOH����,O�HVW�LQWHUGLW�GH�SUpVHQWHU�FRPPH�XQLWp�GDQV�OHV�GpFODUDWLRQV�SOXVLHXUV�FROLV�IHUPpV�UpXQLV�GH�TXHOTXH�PDQLqUH�TXH�FH�VRLW���$UWLFOH��������� /HV� SHUVRQQHV� KDELOLWpHV� j� GpSRVHU� OHV� GpFODUDWLRQV� HQ� GpWDLO�� ORUVTXHOOHV� QH� VRQW� SDV� HQ� SRVVHVVLRQ� GHV�pOpPHQWV� QpFHVVDLUHV� SRXU� OHV� pWDEOLU�� SHXYHQW� rWUH� DXWRULVpHV� j� H[DPLQHU� OHV� PDUFKDQGLVHV� DYDQW� GpFODUDWLRQ� HW� j�SUpOHYHU�GHV�pFKDQWLOORQV��(OOHV�GRLYHQW�DORUV�SUpVHQWHU�j�OD�GRXDQH�XQH�GpFODUDWLRQ�SURYLVRLUH�TXL�QH�SHXW��HQ�DXFXQ�FDV�OHV�GLVSHQVHU�GH�OREOLJDWLRQ�GH�GpFODUDWLRQ�HQ�GpWDLO��������7RXWH�PDQLSXODWLRQ�VXVFHSWLEOH�GH�PRGLILHU�OD�SUpVHQWDWLRQ�GHV�PDUFKDQGLVHV�D\DQW�IDLW�OREMHW�GH�GpFODUDWLRQV�SURYLVRLUHV�HVW�LQWHUGLWH�������/D�IRUPH�GHV�GpFODUDWLRQV�SURYLVRLUHV�HW�OHV�FRQGLWLRQV�GDQV�OHVTXHOOHV�SHXW�DYRLU�OLHX�OH[DPHQ�SUpDODEOH�GHV�PDUFKDQGLVHV�VRQW�GpWHUPLQpHV�SDU�GpFLVLRQ�DGPLQLVWUDWLYH���$UWLFOH���������/HV�GpFODUDWLRQV�HQ�GpWDLO�UHFRQQXHV�UHFHYDEOHV�SDU�OHV�DJHQWV�GHV�GRXDQH�VRQW�LPPpGLDWHPHQW�HQUHJLVWUpHV�SDU�HX[������� 6RQW� FRQVLGpUpHV� FRPPH� LUUHFHYDEOHV� OHV� GpFODUDWLRQV� LUUpJXOLqUHV� GDQV� OD� IRUPH� RX� TXL� QH� VRQW� SDV�DFFRPSDJQpHV�GH�GRFXPHQWV�GRQW�OD�SURGXFWLRQ�HVW�REOLJDWRLUH���$UWLFOH���������$SUqV�OHXU�HQUHJLVWUHPHQW��OHV�GpFODUDWLRQV�QH�SHXYHQW�SOXV�rWUH�PRGLILpHV������� 1pDQPRLQV�� OH� MRXU� PrPH� GX� GpS{W� GH� OD� GpFODUDWLRQ� HW� DYDQW� OH� FRPPHQFHPHQW� GH� OD� YpULILFDWLRQ�� OHV�GpFODUDQWV� SHXYHQW� UHFWLILHU� OHXUV� GpFODUDWLRQV� HQ� GpWDLO� TXDQW� DX� SRLGV�� DX� QRPEUH�� j� OD�PHVXUH� RX� j� OD� YDOHXU�� j�FRQGLWLRQ�GH�SUpVHQWHU� OH�PrPH�QRPEUH�GH�FROLV� UHYrWXV�GHV�PrPHV�PDUTXHV�HW�QXPpURV�TXH�FHX[�SULPLWLYHPHQW�pQRQFpV�DLQVL�TXH�OHV�PrPHV�HVSqFHV�GH�PDUFKDQGLVHV���

&+$3,75(�,,�9(5,),&$7,21�'(6�0$5&+$1',6(6��6HFWLRQ����&RQGLWLRQV�GDQV�OHVTXHOOHV�D�OLHX�OD�YpULILFDWLRQ�GHV�PDUFKDQGLVHV���

$UWLFOH��������� $SUqV� HQUHJLVWUHPHQW� GH� OD� GpFODUDWLRQ� HQ� GpWDLO�� OH� VHUYLFH� GHV� 'RXDQHV� SURFqGH�� VLO� OH� MXJH� XWLOH�� j� OD�YpULILFDWLRQ�GH�WRXW�RX�SDUWLH�GHV�PDUFKDQGLVHV�GpFODUpHV�������(Q�FDV�GH�FRQWHVWDWLRQ��OH�GpFODUDQW�j�OH�GURLW�GH�UpFXVHU�OHV�UpVXOWDWV�GH�OD�YpULILFDWLRQ�SDUWLHOOH�HW�GH�GHPDQGHU�OD�YpULILFDWLRQ�LQWpJUDOH�GHV�pQRQFLDWLRQV�GH�OD�GpFODUDWLRQ�VXU�OHVTXHOOHV�SRUWH�OD�FRQWHVWDWLRQ���$UWLFOH���������/D�YpULILFDWLRQ�GHV�PDUFKDQGLVHV�GpFODUpHV�QH�SHXW�rWUH�IDLWH�TXH�GDQV�OHV�PDJDVLQV�GH�GRXDQH�RX�GDQV�OHV�OLHX[�GpVLJQpV�j�FHW�HIIHW�SDU�OH�VHUYLFH�GHV�GRXDQHV������� /H� WUDQVSRUW� GHV� PDUFKDQGLVHV� VXU� OHV� OLHX[� GH� OD� YpULILFDWLRQ�� OH� GpEDOODJH�� OH� UHPEDOODJH� HW� WRXWHV� DXWUHV�PDQLSXODWLRQV�QpFHVVLWpHV�SDU�OD�YpULILFDWLRQ�VRQW�HIIHFWXpV�DX[�IUDLV�HW�VRXV�OD�UHVSRQVDELOLWp�GX�GpFODUDQW�������/HV�PDUFKDQGLVHV�TXL�RQW�pWp�FRQGXLWHV�GDQV�OHV�PDJDVLQV�GH�OD�GRXDQH�RX�VXU�OHV�OLHX[�GH�OD�YpULILFDWLRQ�QH�SHXYHQW�rWUH�GpSODFpHV�VDQV�OD�SHUPLVVLRQ�GX�VHUYLFH�GHV�GRXDQHV������� /HV� SHUVRQQHV� HPSOR\pHV� SDU� OH� GpFODUDQW� SRXU� OD�PDQLSXODWLRQ� GHV�PDUFKDQGLVHV� HQ� GRXDQH� GRLYHQW� rWUH�DJUppHV�SDU�OH�VHUYLFH�GHV�GRXDQHV��$�GpIDXW�GH�FHW�DJUpPHQW�ODFFqV�GHV�PDJDVLQV�GH�OD�GRXDQH�HW�OHV�OLHX[�GpVLJQpV�SRXU�OD�YpULILFDWLRQ�OHXU�HVW�LQWHUGLW���

7 Voir annexe XXI - Décision N° 771/MF-D du 29-12-64. 8 Voir annexe XIX - Arrêté n° 316/MFC-D du 31-05-69.

Page 18: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 18 -

$UWLFOH���������/D�YpULILFDWLRQ�D�OLHX�HQ�SUpVHQFH�GX�GpFODUDQW�������/RUVTXH� OH�GpFODUDQW�QH� VH�SUpVHQWH�SDV�SRXU�DVVLVWHU�j� OD�YpULILFDWLRQ�� OH�VHUYLFH�GHV�GRXDQHV� OXL�QRWLILH�SDU�OHWWUH� UHFRPPDQGpH� VRQ� LQWHQWLRQ� GH� FRPPHQFHU� OHV� RSpUDWLRQV� GH� YLVLWH� RX� GH� OHV� SRXUVXLYUH� VLO� OHV� DYDLW�VXVSHQGXHV�������6L��j�OH[SLUDWLRQ�GXQ�GpODL�GH�KXLW�MRXUV�DSUqV�FHWWH�QRWLILFDWLRQ��FHOOH�FL�HVW�UHVWpH�VDQV�HIIHW��OHV�PDUFKDQGLVHV�VRQW�FRQVWLWXpHV�HQ�GpS{W�GDQV�OHV�FRQGLWLRQV�IL[pHV�DX[�DUWLFOHV�����HW�VXLYDQWV�GX�SUpVHQW�FRGH����6HFWLRQ����5qJOHPHQW�GHV�FRQWHVWDWLRQV�SRUWDQW�VXU�OHVSqFH��ORULJLQH�RX�OD�YDOHXU�GHV�PDUFKDQGLVHV��$UWLFOH��������� 'DQV� OH� FDV� R�� OH� VHUYLFH� GHV� GRXDQHV� FRQWHVWH� DX� PRPHQW� GH� OD� YpULILFDWLRQ� GHV� PDUFKDQGLVHV�� OHV�pQRQFLDWLRQV� GH� OD� GpFODUDWLRQ� UHODWLYHV� j� OHVSqFH�� j� ORULJLQH� RX� j� OD� YDOHXU� HW� R�� OH� GpFODUDQW� QDFFHSWH� SDV�ODSSUpFLDWLRQ�GX�VHUYLFH��OD�FRQWHVWDWLRQ�HVW�SRUWpH�GHYDQW�OH�&RPLWp�GH�&RQFLOLDWLRQ�HW�G([SHUWLVH�'RXDQLqUH��������7RXWHIRLV�� LO� Q\� D�SDV� OLHX�GH� UHFRXULU� DX�GLW�&RPLWp� ORUVTXH� OD� ORL�SUpYRLW�XQH�SURFpGXUH�SDUWLFXOLqUH�SRXU�GpWHUPLQHU�O·HVSqFH��ORULJLQH�RX�OD�YDOHXU�GHV�PDUFKDQGLVHV������� 'DQV� OH� FDV� GH� UpH[SRUWDWLRQ� HQ� VXLWH� GDGPLVVLRQ� WHPSRUDLUH�� OHV� FRQVWDWDWLRQV� GHV� ODERUDWRLUHV� GH� O(WDW��FRQFHUQDQW�OD�FRPSRVLWLRQ�GHV�PDUFKDQGLVHV�SUpVHQWpHV�j�OD�GpFKDUJH�GHV�FRPSWHV�VRQW�GpILQLWLYHV���$UWLFOH����/D�GpFLVLRQ�GX�&RPLWp�GH�FRQFLOLDWLRQ�HW�G([SHUWLVH�'RXDQLqUH�GRLW�SUpFLVHU�OD�SRVLWLRQ�WDULIDLUH�GH�OD�PDUFKDQGLVH�TXL�D�IDLW�OREMHW�GH�OD�FRQWHVWDWLRQ���6HFWLRQ����$SSOLFDWLRQ�GHV�UpVXOWDWV�GH�OD�YpULILFDWLRQ�

$UWLFOH���������/HV�GURLWV��WD[HV�HW�DXWUHV�PHVXUHV�GRXDQLqUHV�VRQW�DSSOLTXpHV�GDSUqV�OHV�UpVXOWDWV�GH�OD�YpULILFDWLRQ�HW�OH�FDV�pFKpDQW��FRQIRUPpPHQW�j�OD�GpFLVLRQ�GX�&RPLWp�GH�&RQFLOLDWLRQ�HW�G([SHUWLVH�'RXDQLqUH������� /RUVTXH� OH� VHUYLFH� QH� SURFqGH� SDV� j� OD� YpULILFDWLRQ� GHV� PDUFKDQGLVHV� GpFODUpHV�� OHV� GURLWV�� WD[HV� HW� DXWUHV�PHVXUHV�GRXDQLqUHV�VRQW�DSSOLTXpHV�GDSUqV�OHV�pQRQFLDWLRQV�GH�OD�GpFODUDWLRQ���

&+$3,75(�,,,��/,48,'$7,21�(7�$&48,77(0(17�'(6�'52,76�(7�7$;(6��6HFWLRQ����/LTXLGDWLRQ�GHV�'URLWV�HW�7D[HV��$UWLFOH���������6DXI�DSSOLFDWLRQ�GHV�GLVSRVLWLRQV�SUpYXHV�DX[�DUWLFOHV����HW����GX�3UpVHQW�&RGH��OHV�GURLWV�HW�WD[HV�j�SHUFHYRLU�VRQW�FHX[�TXL�VRQW�HQ�YLJXHXU�j�OD�GDWH�GHQUHJLVWUHPHQW�GH�OD�GpFODUDWLRQ�HQ�GpWDLO�������(Q�FDV�GDEDLVVHPHQW�GX�WDX[�GHV�GURLWV�GH�GRXDQH��OH�GpFODUDQW�SHXW�GHPDQGHU�ODSSOLFDWLRQ�GX�QRXYHDX�WDULI�SOXV� IDYRUDEOH� TXH� FHOXL� TXL� pWDLW� HQ� YLJXHXU� j� OD� GDWH� GHQUHJLVWUHPHQW� GH� OD� GpFODUDWLRQ� HQ� GpWDLO� SRXU� OD�FRQVRPPDWLRQ��VL�ODXWRULVDWLRQ�SUpYXH�j�ODUWLFOH����DOLQpD���QD�SDV�HQFRUH�pWp�GRQQpH���$UWLFOH����(Q�FDV�GH�PRGLILFDWLRQ�GHV�GURLWV�HW�WD[HV�DSSOLFDEOHV�DX[�KXLOHV�GH�SpWUROH�FL�DSUqV�HVVHQFH��SpWUROH�ODPSDQW��JDV�RLO��XQ�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�SHXW�UHQGUH�OD�PRGLILFDWLRQ�DSSOLFDEOH�DX[�SURGXLWV�GpFODUpV�SRXU�OD�FRQVRPPDWLRQ�DYDQW�OD�GDWH�GX�FKDQJHPHQW�GH�WDULI�HW�DSSDUWHQDQW�HQFRUH�j�FHWWH�GDWH�DX[�FRPSDJQLHV�SpWUROLqUHV�RX�DX[�JpUDQWV�GHV�VWDWLRQV��&HW�DUUrWp�SUpFLVHUD�QRWDPPHQW�OHV�FRQGLWLRQV�GDQV�OHVTXHOOHV�FHV�SURGXLWV�GHYURQW�IDLUH�OREMHW�GXQH�GpFODUDWLRQ�j�O$GPLQLVWUDWLRQ��DLQVL�TXH�OH�PRQWDQW�GX�UHYHUVHPHQW�H[LJp�RX�GX�UHPERXUVHPHQW�VXVFHSWLEOH�GrWUH�DFFRUGp��

9 Voir annexe XIX - Arrêté n° 316/MFC/D du 31-5-69.

Page 19: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 19 -

6HFWLRQ����3DLHPHQW�DX�FRPSWDQW��$UWLFOH���������/HV�GURLWV�HW�WD[HV�OLTXLGpV�SDU�OH�VHUYLFH�GHV�GRXDQHV�VRQW�SD\DEOHV�DX�FRPSWDQW�������/HV�DJHQWV�FKDUJpV�GH�OD�SHUFHSWLRQ�GHV�GURLWV�HW�WD[HV�VRQW�WHQXV�GHQ�GRQQHU�TXLWWDQFH�������/HV�UHJLVWUHV�GH�SDLHPHQWV�GHV�GURLWV�HW�WD[HV�SHXYHQW�rWUH�FRQVWLWXpV�SDU�GHV�IHXLOOHWV�pWDEOLV�SDU�GHV�SURFpGpV�PpFDQRJUDSKLTXHV�HW�HQVXLWH�UHOLpV���$UWLFOH���������/HV�GURLWV�HW�WD[HV�QH�VRQW�SDV�GXV�VXU�OHV�PDUFKDQGLVHV�GRQW�OH�VHUYLFH�GHV�GRXDQHV�DFFHSWH�ODEDQGRQ�j�VRQ�SURILW������/HV�PDUFKDQGLVHV�GRQW�ODEDQGRQ�HVW�DFFHSWp�SDU�OH�VHUYLFH�GHV�GRXDQHV�VRQW�YHQGXHV�DX[�HQFKqUHV�SXEOLTXHV�GDQV�OHV�PrPHV�FRQGLWLRQV�TXH�OHV�PDUFKDQGLVHV�DEDQGRQQpHV�SDU�WUDQVDFWLRQ���

6HFWLRQ����&UpGLW�GHV�GURLWV�HW�WD[HV���$UWLFOH���������/HV�UHGHYDEOHV�SHXYHQW�rWUH�DGPLV�j�SUpVHQWHU�GHV�REOLJDWLRQV�G�PHQW�FDXWLRQQpHV��j�TXDWUH�PRLV�GpFKpDQFH��SRXU�OH�SDLHPHQW�GHV�GURLWV�HW�WD[HV�UHFRXYUpV�SDU�OH�VHUYLFH�GHV�GRXDQHV�������/HV�REOLJDWLRQV�QH�VRQW�SDV�DGPLVHV�ORUVTXH�OD�VRPPH�j�SD\HU�GDSUqV�FKDTXH�GpFRPSWH�HVW�LQIpULHXUH�j��������) &)$�������(OOHV�GRQQHQW�OLHX�j�XQ�LQWpUrW�GH�FUpGLW�HW�j�XQH�UHPLVH�VSpFLDOH�GRQW�OH�WDX[�HVW�IL[p�SDU�XQ�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV���������/D�UpSDUWLWLRQ�GH�OD�UHPLVH�VSpFLDOH�HQWUH�OH�FRPSWDEOH�HW�OH�7UpVRU�HVW�IL[pH�SDU�$UUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV���6HFWLRQ����5HPERXUVHPHQW�GHV�GURLWV�HW�WD[HV��$UWLFOH����/HV� GURLWV� HW� WD[HV� SHUoXV� SDU� O$GPLQLVWUDWLRQ� GHV� GRXDQHV� SHXYHQW� rWUH� UHPERXUVpV� DX� GpFODUDQW� GDQV� OHV� FDV�VSpFLDX[�SUpYXV�VRLW�SDU�OH�SUpVHQW�FRGH��VRLW�SDU�GHV�DUUrWpV�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV��RX�SRXU�FDXVH�GHUUHXU�GH�OLTXLGDWLRQ�GH�OD�SDUW�GX�VHUYLFH����

&+$3,75(�,9��(1/(9(0(17�'(6�0$5&+$1',6(6��6HFWLRQ����5qJOHV�JpQpUDOHV��$UWLFOH���������$XFXQH�PDUFKDQGLVH�QH�SHXW�rWUH�UHWLUpH�GHV�EXUHDX[�HW�SRVWHV�GH�GRXDQH�VL�OHV�GURLWV�HW�WD[HV�QRQW�SDV�pWp�SUpDODEOHPHQW�SD\pV��FRQVLJQpV�RX�JDUDQWLV�������/HV�PDUFKDQGLVHV�QH�SHXYHQW�rWUH�HQOHYpHV�VDQV�DXWRULVDWLRQ�GX�VHUYLFH�GHV�'RXDQHV�������'qV�OD�GpOLYUDQFH�GH�FHWWH�DXWRULVDWLRQ�OHV�PDUFKDQGLVHV�GRLYHQW�rWUH�HQOHYpHV���

10 Voir annexe VIII - Arrêté n° 239/F-D du 12-06-63. 11 Voir annexe IX - Arrêté n° 33/MFC-DT-CP du 02-02-73. 12 Voir annexe XVIII - Arrêté n° 301/MFC-D du 28-05-69.

Page 20: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 20 -

6HFWLRQ����&UpGLW�GHQOqYHPHQW��$UWLFOH���������/$GPLQLVWUDWLRQ�GHV�'RXDQHV�SHXW� ODLVVHU� HQOHYHU� OHV�PDUFKDQGLVHV� DX� IXU� HW� j�PHVXUH�GHV�YpULILFDWLRQV�HW�DYDQW�OLTXLGDWLRQ�HW�DFTXLWWHPHQWV�GHV�GURLWV�HW�WD[HV��PR\HQQDQW�VRXPLVVLRQ�G�PHQW�FDXWLRQQpH�HW�VRXV�OREOLJDWLRQ�SRXU�OHV�UHGHYDEOHV�GH�SD\HU�XQH�UHPLVH�GRQW�OH�WDX[�HVW�IL[p�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�������/H�GpODL�DFFRUGp�DX[�GpFODUDQWV�SRXU�VH�OLEpUHU�GHV�GURLWV�HW�WD[HV�DIIpUHQWV�DX[�PDUFKDQGLVHV�GRQW�LOV�SUHQQHQW�DLQVL�OLYUDLVRQ�DXVVLW{W�DSUqV�YpULILFDWLRQ�HVW�GH�TXLQ]H�MRXUV�IUDQFV�DSUqV�OLQVFULSWLRQ�GHV�GpFODUDWLRQV�DX�UHJLVWUH�GH�OLTXLGDWLRQ��ODGLWH�LQVFULSWLRQ�GHYDQW�rWUH�IDLWH�GDQV�OHV����KHXUHV�TXL�VXLYHQW�OD�YLVLWH�GHV�PDUFKDQGLVHV���$UWLFOH����/HV�$GPLQLVWUDWLRQV��6HUYLFHV�HW�(WDEOLVVHPHQWV�3XEOLFV�SHXYHQW�EpQpILFLHU�GXQ�FUpGLW�VSpFLDO�GHQOqYHPHQW�GH�WURLV�PRLV�PR\HQQDQW�OH�GpS{W�GXQH�VRXPLVVLRQ�DJUppH�SDU�OH�FRPSWDEOH�VXSpULHXU�HW�UHQRXYHODEOH�FKDTXH�DQQpH���$UWLFOH�����ELV�������3RXU�OH�VXLYL�GH�ODSSOLFDWLRQ�GHV�GLVSRVLWLRQV�SUpYXHV�DX[�DUWLFOHV��������HW�����HW�VXLWH�j�OD�PLVH�HQ�SODFH�GX�V\VWqPH� GRXDQLHU� LQIRUPDWLVp� �6<'21,$�� OHV� EXUHDX[� SULQFLSDX[� GH� GRXDQHV� GH� �qUH� FDWpJRULH� VHURQW� pULJpV� HQ�UHFHWWHV�GH�GRXDQH�������8Q�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�GpWHUPLQH�OHV�FRQGLWLRQV�GH�FUpDWLRQ�GHV�UHFHWWHV�GH�GRXDQHV�DLQVL�TXH�OHV�FRQGLWLRQV�GH[HUFLFH�GH�IRQFWLRQ�GH�UHFHYHXU�GHV�GRXDQHV���

&+$3,75(�9��(0%$548(0(17�(7�&21'8,7(�$�/(75$1*(5�'(6�0$5&+$1',6(6�'(67,1((6�$�/(;3257$7,21��$UWLFOH��������� $SUqV� DFFRPSOLVVHPHQW� GHV� IRUPDOLWpV� GRXDQLqUHV� OHV� PDUFKDQGLVHV� GHVWLQpHV� j� rWUH� H[SRUWpHV� SDU� OD� YRLH�DpULHQQH�GRLYHQW�rWUH�LPPpGLDWHPHQW�PLVHV�j�ERUG�GHV�DpURQHIV�������&HOOHV�TXL�GRLYHQW�rWUH�H[SRUWpHV�SDU�OHV�YRLHV�WHUUHVWUHV�GRLYHQW�rWUH�FRQGXLWHV�LPPpGLDWHPHQW�HW�GLUHFWHPHQW�j O·pWUDQJHU�������3DU�GpURJDWLRQ�DX[�DOLQpDV����HW���FL�GHVVXV��FHV�PDUFKDQGLVHV�SHXYHQW�rWUH�FRQVWLWXpHV�HQ�PDJDVLQV�RX�HQ�DLUH�GH[SRUWDWLRQ�HQ�DWWHQGDQW�OHXU�PLVH�j�ERUG�RX�OHXU�FRQGXLWH�j�OpWUDQJHU������� /HV� GLVSRVLWLRQV� GHV� DUWLFOHV� ���� ���� ���� ��� HW� ��� UHODWLYHV� DX[� PDJDVLQV� HW� DLUHV� GH� GpGRXDQHPHQW� VRQW�DSSOLFDEOHV�DX[�PDJDVLQV�HW�DLUHV�GH[SRUWDWLRQ���$UWLFOH����/H�FKDUJHPHQW�HW�OH�WUDQVERUGHPHQW�GHV�PDUFKDQGLVHV�GHVWLQpHV�j�OH[SRUWDWLRQ�SDU�YRLH�DpULHQQH�VRQW�VRXPLV�DX[�PrPHV�GLVSRVLWLRQV�TXH�FHOOHV�SUpYXHV�j�ODUWLFOH����FL�GHVVXV���$UWLFOH����/HV�DpURQHIV�FLYLOV�HW�PLOLWDLUHV�TXL�VRUWHQW�GX�WHUULWRLUH�GRXDQLHU�QH�SHXYHQW�SUHQGUH�OHXU�HQYRO�TXH�GHV�DpURSRUWV�GRXDQLHUV���$UWLFOH����/HV�PrPHV�GLVSRVLWLRQV�TXH�FHOOHV�SUpYXHV�SDU� OHV�DUWLFOHV����SDUDJUDSKH�����������SDUDJUDSKH���HW����GX�SUpVHQW�&RGH�VRQW�DSSOLFDEOHV�DX[�GLWV�DpURQHIV�HW�j�OHXU�FDUJDLVRQV���

Page 21: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 21 -

7,75(�9��

5(*,0(6�'28$1,(56�6863(16,)6��(;3257$7,216�7(0325$,5(6�(;3257$7,216�35($/$%/(6�(7�'5$:%$&.��

Page 22: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 22 -

&+$3,75(�,�5(*,0(�*(1(5$/�'(6�$&48,76�$�&$87,21��$UWLFOH���������/HV�PDUFKDQGLVHV�GRLYHQW�rWUH�SODFpHV�VRXV�OH�FRXYHUW�GDFTXLWV�j�FDXWLRQ�ORUVTXHOOHV�VRQW�WUDQVSRUWpHV�SDU�OHV�YRLHV� WHUUHVWUHV� RX� DpULHQQHV�� GXQ� SRLQW� j� XQ� DXWUH� GX� WHUULWRLUH� GRXDQLHU� HQ� VXVSHQVLRQ� GH� GURLWV�� WD[HV� RX�GLVSRVLWLRQV�VSpFLDOHV�������/DFTXLW�j�FDXWLRQ�HVW�OH�GRFXPHQW�GRXDQLHU�TXL�FRQVWLWXH�OH�VXSSRUW�GHV�SURFpGXUHV�GHV�UpJLPHV�VXVSHQVLIV�������� ,O� FRXYUH� DLQVL� OHV� RSpUDWLRQV� GH� WUDQVLW�� GHQWUHS{W�� G$GPLVVLRQ� WHPSRUDLUH�� GLPSRUWDWLRQ� HW� GH[SRUWDWLRQ�WHPSRUDLUH���$UWLFOH����/DFTXLW�j�FDXWLRQ� FRPSRUWH�� RXWUH� OD� GpFODUDWLRQ� GpWDLOOpH� GHV�PDUFKDQGLVHV�� OHQJDJHPHQW� VROLGDLUH� GX� SULQFLSDO�REOLJp�HW�GH�VD�FDXWLRQ�GH�VDWLVIDLUH��GDQV�OHV�GpODLV�IL[pV�HW�VRXV�OHV�SHLQHV�GH�GURLWV�DX[�REOLJDWLRQV�SUpYXHV�SDU�OHV�ORLV�HW�UqJOHPHQWV���$UWLFOH����6L� OHV�PDUFKDQGLVHV� QH� VRQW� SDV� VRXV� DXWRULVDWLRQ� VSpFLDOH�� OD� JDUDQWLH� GH� OD� FDXWLRQ� SHXW� rWUH� UHPSODFpH� SDU� OD�FRQVLJQDWLRQ�GHV�GURLWV�HW�WD[HV���$UWLFOH���������/HV�HQJDJHPHQWV�VRXVFULWV�VRQW�DQQXOpV�HW��OH�FDV�pFKpDQW��OHV�VRPPHV�FRQVLJQpHV�VRQW�UHPERXUVpHV�DX�YX�GX�FHUWLILFDW�GH�GpFKDUJH�GRQQp�SDU�OHV�DJHQWV�GHV�GRXDQHV�DWWHVWDQW�TXH�OHV�REOLJDWLRQV�VRXVFULWHV�RQW�pWp�UHPSOLHV�������3RXU�SUpYHQLU�OHV�IUDXGHV��OD�GpFKDUJH�GHV�DFTXLWV�j�FDXWLRQ�VRXVFULWV�SRXU�JDUDQWLU�OH[SRUWDWLRQ�GH�FHUWDLQHV�PDUFKDQGLVHV�SHXW�rWUH�VXERUGRQQpH�j�OD�SURGXFWLRQ�GXQ�FHUWLILFDW�GpOLYUp�SDU�O$GPLQLVWUDWLRQ�GHV�'RXDQHV�GX�SD\V�GH�GHVWLQDWLRQ���$UWLFOH���������/D�GpFKDUJH�QHVW�DFFRUGpH�TXH�SRXU�OHV�TXDQWLWpV�UHSUpVHQWpHV�DX�OLHX�GH�GHVWLQDWLRQ�������/HV� TXDQWLWpV� QRQ� UHSUpVHQWpHV� VRQW� SDVVLEOHV� GHV� GURLWV� HW� WD[HV� HQ� YLJXHXU� j� OD� GDWH�GHQUHJLVWUHPHQW�GHV�DFTXLWV� HW� OHV� SpQDOLWpV� HQFRXUXHV� VRQW� GpWHUPLQpHV� OH� FDV� pFKpDQW�� GDSUqV� FHV� PrPHV� GURLWV� HW� WD[HV�� 6L� OHV�PDUFKDQGLVHV�VRQW�VSpFLDOHV��OH�SULQFLSDO�REOLJp�HW�VD�FDXWLRQ�VRQW�WHQXV�DX�SDLHPHQW�GH�OHXU�YDOHXU�������/RUVTXH�OD�SHUWH�UpVXOWH�GXQ�FDV�GH�IRUFH�PDMHXUH�G�PHQW�FRQVWDWp��OH�VHUYLFH�GHV�GRXDQHV�SHXW�GLVSHQVHU�OH�SULQFLSDO� REOLJp� HW� VD� FDXWLRQ� GX� SDLHPHQW� GHV� GURLWV� HW� WD[HV� GHQWUpH� RX�� VL� OHV�PDUFKDQGLVHV� VRQW� VSpFLDOHV�� GX�SDLHPHQW�GH�OHXU�YDOHXU���$UWLFOH����/HV�PRGDOLWpV�GDSSOLFDWLRQ�GHV�DUWLFOHV����j����FL�GHVVXV�VRQW�IL[pHV�SDU�$UUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV���$UWLFOH����/HV�GLVSRVLWLRQV�GX�SUpVHQW�FKDSLWUH�VRQW�DSSOLFDEOHV�j�WRXV�OHV�DFTXLWV�j�FDXWLRQ�SRXU�OHVTXHOV�OH�SUpVHQW�FRGH�QD�SDV�SUpYX�GDXWUHV�UqJOHV���

&+$3,75(�,,�75$16,7��6HFWLRQ����'LVSRVLWLRQV�JpQpUDOHV���$UWLFOH����/DSSOLFDWLRQ� GHV� GURLWV�� WD[HV� HW� GLVSRVLWLRQV� VSpFLDOHV� HVW� VXVSHQGXH� SRXU� OHV� PDUFKDQGLVHV� DFKHPLQpHV� GXQ�EXUHDX�GH�GRXDQH�VXU�XQ�DXWUH�VRXV�OH�UpJLPH�GX�WUDQVLW���$UWLFOH����/HV� PDUFKDQGLVHV� H[SpGLpHV� HQ� WUDQVLW� TXL� VRQW� GpFODUpHV� SRXU� OD� FRQVRPPDWLRQ� DX� EXUHDX� GH� GRXDQH� GH�GHVWLQDWLRQ�VRQW�VRXPLVHV�DX[�GURLWV�HW�WD[HV�HQ�YLJXHXU�j�OD�GDWH�GHQUHJLVWUHPHQW�GH�OD�GpFODUDWLRQ�HQ�GpWDLO�SRXU�OD�FRQVRPPDWLRQ��

Page 23: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 23 -

$UWLFOH����'HV�DUUrWpV�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�GpWHUPLQHQW� OHV�FRQGLWLRQV�GDSSOLFDWLRQ�GHV�GLVSRVLWLRQV�GX�SUpVHQW�FKDSLWUH����$UWLFOH����/HV�PDUFKDQGLVHV�SDVVLEOHV�GH�GURLWV��WD[HV�RX�GLVSRVLWLRQV�VSpFLDOHV�GLPSRUWDWLRQ�VRQW�H[SpGLpHV�HQ�WUDQVLW�VRXV�DFTXLW�j�FDXWLRQ���$UWLFOH����$ OHQWUpH�OHV�PDUFKDQGLVHV�H[SpGLpHV�VRXV�OH�UpJLPH�GX�WUDQVLW�RUGLQDLUH�VRQW�GpFODUpHV�HQ�GpWDLO�HW�YpULILpHV�GDQV�OHV�PrPHV�FRQGLWLRQV�TXH�OHV�PDUFKDQGLVHV�GpFODUpHV�SRXU�OD�FRQVRPPDWLRQ���$UWLFOH�����'qV�ODUULYpH�j�GHVWLQDWLRQ��ODFTXLW�j�FDXWLRQ�GRLW�rWUH�UHPLV�DX�EXUHDX�GH�GRXDQH�R��OD�GpFODUDWLRQ�GRLW�rWUH�IDLWH�GX�UpJLPH�GRXDQLHU�DVVLJQp�DX[�PDUFKDQGLVHV���

6HFWLRQ����7UDQVIHUW�GXQ�SUHPLHU�EXUHDX�VXU�XQ�VHFRQG���$UWLFOH�����/H�VHUYLFH�GHV�GRXDQHV�SHXW�GLVSHQVHU�GH�OD�GpFODUDWLRQ�HQ�GpWDLO�DX�SUHPLHU�EXUHDX�GH�GRXDQH�OHV�PDUFKDQGLVHV�TXL�GRLYHQW�rWUH�H[SpGLpHV�VXU�XQ�GHX[LqPH�EXUHDX�SRXU�\�rWUH�VRXPLVHV�j�FHWWH�IRUPDOLWp���$UWLFOH�����'DQV�OH�FDV�SUpYX�j�ODUWLFOH�SUpFpGHQW��OHV�WUDQVSRUWHXUV�GH�PDUFKDQGLVHV�GRLYHQW��DX�SUHPLHU�EXUHDX�GHQWUpH���D���SURGXLUH�OHV�WLWUHV�GH�WUDQVSRUW�FRQFHUQDQW�OHV�PDUFKDQGLVHV��E���VRXVFULUH�XQ�DFTXLW�j�FDXWLRQ�RX�WRXWH�DXWUH�GpFODUDWLRQ�VRPPDLUH�GRQW� OD�IRUPH�HVW�GpWHUPLQpH�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV� VXU� ODTXHOOH� LOV�GRLYHQW� IDLUH� ILJXUHU� OH�QRPEUH�HW� OHVSqFH�GHV�FROLV�� OHXUV�PDUTXHV�HW�QXPpURV��DLQVL�TXH�OH�SRLGV�GH�FKDFXQ�GHX[�HW�OD�QDWXUH�GHV�PDUFKDQGLVHV�TXLOV�FRQWLHQQHQW���$UWLFOH�����/HV� DJHQWV� GHV� GRXDQHV� GX� SUHPLHU� EXUHDX� GHQWUpH� SHXYHQW� SURFpGHU� j� OD� YpULILFDWLRQ� GHV� pQRQFLDWLRQV� GH� OD�GpFODUDWLRQ�VRPPDLUH��/HV�WLWUHV�GH�WUDQVSRUW�GRLYHQW�\�rWUH�DQQH[pV���$UWLFOH�����/D�GpFODUDWLRQ�VRPPDLUH�QH�SHXW�rWUH�UHFWLILpH�SDU�OD�GpFODUDWLRQ�HQ�GpWDLO�GpSRVpH�DX�EXUHDX�GH�GHVWLQDWLRQ���6HFWLRQ����7UDQVLW�LQWHUQDWLRQDO��$UWLFOH����������/H� UpJLPH�j� OD� VHFWLRQ� ,,,�GX�SUpVHQW�FKDSLWUH�SHXW�rWUH�DFFRUGp�j� WLWUH�JpQpUDO�DX[�HQWUHSULVHV�GH� WUDQVSRUW�GpVLJQpHV�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV��,O�SUHQG�OH�QRP�GH�WUDQVLW�LQWHUQDWLRQDO�������/HV�HQWUHSULVHV�EpQpILFLDLUHV�GX�WUDQVLW�LQWHUQDWLRQDO�GRLYHQW�PHWWUH�j�OD�GLVSRVLWLRQ�GX�VHUYLFH�GHV�GRXDQHV�OHV�PDJDVLQV�R��OHV�PDUFKDQGLVHV�VHURQW�UHoXHV�HQ�DWWHQGDQW�TXXQ�UpJLPH�GRXDQLHU�GpILQLWLI�OHXU�VRLW�DVVLJQp��DLQVL�TXH�OHV�LQVWDOODWLRQV�HW�OH�PDWpULHO�QpFHVVDLUH�j�OHXU�GpGRXDQHPHQW�������/H�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�HW�OH�0LQLVWUH�GHV�7UDQVSRUWV�GpWHUPLQHQW�SDU�$UUrWp�FRQMRLQW�OHV�FRQGLWLRQV�GH�FRQVWUXFWLRQ��GH�IHUPHWXUH�HW�GH�VFHOOHPHQW�GHV�YpKLFXOHV�GH�WRXWHV�VRUWHV�XWLOLVpV�SRXU�OH�WUDQVSRUW�LQWHUQDWLRQDO���

13 Voir annexe XVI - Arrêté n° 1/MF-D du 06-01-1964.

Page 24: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 24 -

&+$3,75(�,,,��(175(327�'(�'28$1(��6HFWLRQ����'LVSRVLWLRQV�JpQpUDOHV��$UWLFOH����������/H� UpJLPH�GH� OHQWUHS{W�FRQVLVWH�GDQV� OD� IDFXOWp�GH�SODFHU�GHV�PDUFKDQGLVHV�HQ�VXVSHQVLRQ�GH� WRXV�GURLWV�HW�WD[HV� GRXDQLHUV� HW� ILVFDX[�� HW� DXWUHV� PHVXUHV� pFRQRPLTXHV� GDQV� XQ� ORFDO� SUpDODEOHPHQW� DJUpp� SDU� OH� VHUYLFH� GHV�GRXDQHV�HW�VRXPLV�j�VRQ�FRQWU{OH�������,O�H[LVWH�GHX[�PRGHV�GHQWUHS{W�DX�%XUNLQD�)DVR��� OHQWUHS{W�GH�VWRFNDJH�HW�OHQWUHS{W�LQGXVWULHO�� /HQWUHS{W�GH�VWRFNDJH�FRPSUHQG�WURLV�FDWpJRULHV���� OHQWUHS{W�UpHO�SXEOLF���OHQWUHS{W�ILFWLI�SULYp����OHQWUHS{W�VSpFLDO��UpHO�RX�ILFWLI��������6RXV�UpVHUYH�GHV�GLVSRVLWLRQV�GH�ODUWLFOH�����FL�DSUqV��VRQW�DGPLVVLEOHV�HQ�HQWUHS{WV���� 7RXWHV� PDUFKDQGLVHV� VRXPLVHV� j� UDLVRQ� GH� OLPSRUWDWLRQ� j� GHV� GURLWV�� WD[HV� RX� DXWRULVDWLRQV� VSpFLDOHV�� VRLW� j�GDXWUHV�PHVXUHV�ILVFDOHV��pFRQRPLTXHV�HW�GRXDQLqUHV��� /HV�PDUFKDQGLVHV�SURYHQDQW�GX�PDUFKp� LQWpULHXU�GHVWLQpHV�j� OH[SRUWDWLRQ��&HV�PDUFKDQGLVHV�SHXYHQW�GDQV�GHV�FRQGLWLRQV�GpWHUPLQpHV�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�HW�GX�&RPPHUFH�rWUH�SODFpHV�GDQV�GHV�HQWUHS{WV�VLWXpV�GDQV�OHV�SRUWV�GHV�(WDWV�IRUPDQW�DYHF�OH�%XUNLQD�)DVR�XQH�XQLRQ�GRXDQLqUH��2UGRQQDQFH�Q������������$UWLFOH�����6RQW�H[FOXV�GH�OHQWUHS{W����OHV�SURGXLWV�TXL�FRQWUHYLHQQHQW�DX[�GLVSRVLWLRQV�OpJLVODWLYHV�HW�UpJOHPHQWDLUHV�VXU�OD�UpSUHVVLRQ�GHV�IUDXGHV��� 'DXWUHV�H[FOXVLRQV�SHXYHQW�rWUH�SURQRQFpHV�SDU�YRLH�UpJOHPHQWDLUH���$UWLFOH�����/HV�PDUFKDQGLVHV�DXWRULVpHV�j�EpQpILFLHU�GX�UpJLPH�GHQWUHS{W�\�VRQW�SODFpHV�VRXV�OH�FRXYHUW�GXQ�DFTXLW�j�FDXWLRQ�GpFODUDWLRQ�HQ�GpWDLO�VRXPLVVLRQQpH�HW�FDXWLRQQpH���$UWLFOH����������/D�GXUpH�GH�VpMRXU�GHV�PDUFKDQGLVHV�HQ�HQWUHS{W�HVW�IL[pH�j���� &LQT�DQV�SRXU�OHQWUHS{W�UpHO����'L[�KXLW�PRLV�SRXU�OHQWUHS{W�ILFWLI����7URLV�DQV�SRXU�OHQWUHS{W�VSpFLDO����8Q�DQ�SRXU�OHQWUHS{W�LQGXVWULHO�([FHSWLRQQHOOHPHQW�� FHV� GXUpHV� SHXYHQW� rWUH�� VXU� GHPDQGH� GHV� HQWUHSRVLWDLUHV�� SURURJpHV� SDU� OH� VHUYLFH� GHV�GRXDQHV��j�FRQGLWLRQ�TXH�OHV�PDUFKDQGLVHV�VRLHQW�HQ�ERQ�pWDW��/HV�FRQGLWLRQV�GH�IHUPHWXUH�GHQWUHS{W�VRQW�IL[pHV�SDU�YRLH�UpJOHPHQWDLUH���$UWLFOH�����'XUDQW� OHXU� VpMRXU� HQ� HQWUHS{W�� OHV� PDUFKDQGLVHV� GRLYHQW� rWUH� UHSUpVHQWpHV� j� WRXWH� UpTXLVLWLRQ� GHV� DJHQWV� GHV�GRXDQHV�TXL�SHXYHQW�SURFpGHU�j�WRXV�FRQWU{OHV�HW�UHFHQVHPHQWV�TXLOV�MXJHQW�XWLOHV��$UWLFOH�����/HV�PDUFKDQGLVHV�SODFpHV�HQ�HQWUHS{W�VRQW�UpSXWpHV�KRUV�GX�WHUULWRLUH�GRXDQLHU��$�OD�VRUWLH��HOOHV�VRQW�WUDLWpHV��VDXI�GLVSRVLWLRQV�VSpFLDOHV�FRQWUDLUHV��FRPPH�OHV�PDUFKDQGLVHV�HQ�SURYHQDQFH�GLUHFWH�GH�OpWUDQJHU���$UWLFOH����������/HV�H[SpGLWLRQV�GXQ�HQWUHS{W�VXU�XQ�DXWUH�HQWUHS{W�RX�VXU�XQ�EXUHDX�GH�GRXDQH�HW�OHV�UpH[SRUWDWLRQV�HQ�VXLWH�GHQWUHS{W�VHIIHFWXHQW�VRXV�OH�UpJLPH�GH�WUDQVLW�������/RUVTXH�OH[SpGLWLRQ�D� OLHX�VRXV� OH�UpJLPH�GH�WUDQVLW� LQWHUQDWLRQDO��OHQWUHSRVLWDLUH�H[SpGLWHXU�HVW�FRQWUDLQW�GH�SD\HU� OHV�GURLWV�HW� WD[HV�VXU� OHV�GpILFLWV�TXL�VHUDLHQW�FRQVWDWpV�RX�OD�YDOHXU�GH�FHV�GpILFLWV�VLO�VDJLW�GH�PDUFKDQGLVHV�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH������/HV�H[SpGLWHXUV�GRLYHQW� MXVWLILHU��GDQV� OH�GpODL�IL[p��SDU� OD�SURGXFWLRQ�GXQ�FHUWLILFDW�GHV�GRXDQHV�GX�SD\V�GH�GHVWLQDWLRQ�� TXH� OHV� PDUFKDQGLVHV� WUDQVSRUWpHV� SDU� DpURQHI� HQ� GpFKDUJH� GH� FRPSWHV� GHQWUHS{W�� VRQW� VRUWLHV� GX�WHUULWRLUH�GRXDQLHU���

Page 25: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 25 -

$UWLFOH����������(Q�FDV�GH�PLVH�j�OD�FRQVRPPDWLRQ�HQ�VXLWH�GHQWUHS{W�OHV�GURLWV�HW�WD[HV�DSSOLFDEOHV�VRQW�FHX[�HQ�YLJXHXU�j�OD�GDWH�GHQUHJLVWUHPHQW�GH�OD�GpFODUDWLRQ�HQ�GpWDLO�SRXU�OD�FRQVRPPDWLRQ�������/RUVTXLOV�GRLYHQW�rWUH�OLTXLGpV�VXU�GHV�GpILFLWV��OHV�GURLWV�HW�WD[HV�DSSOLFDEOHV�VRQW�FHX[�HQ�YLJXHXU�j�OD�GDWH�GH�OD�GHUQLqUH�VRUWLH�G·HQWUHS{W�������/RUVTXLOV�GRLYHQW�rWUH�OLTXLGpV�VXU�GHV�PDUFKDQGLVHV�VRXVWUDLWHV�GHQWUHS{W�OHV�GURLWV�HW�WD[HV�DSSOLFDEOHV�VRQW�FHX[�HQ�YLJXHXU�j�OD�GDWH�GH�FRQVWDWDWLRQ�GH�OD�VRXVWUDFWLRQ�������'DQV�WRXV�OHV�FDV��SRXU�OHV�PDUFKDQGLVHV�WD[pHV�RX�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH��OD�YDOHXU�j�FRQVLGpUHU�HVW�FHOOH�GHV�GLWHV�PDUFKDQGLVHV�j�OD�GDWH�UHWHQXH�SRXU�ODSSOLFDWLRQ�GHV�GURLWV�HW�WD[HV���$UWLFOH����������/RUVTXH�GHV�PDUFKDQGLVHV� D\DQW� VXEL�GHV�PDQLSXODWLRQV�RX�GHV� WUDQVIRUPDWLRQV� HQ� HQWUHS{W� VRQW�GpFODUpHV�SRXU� OD�FRQVRPPDWLRQ�� OD�SHUFHSWLRQ�GHV�GURLWV�HW�WD[HV�SHXW�rWUH�DXWRULVpH�VXU�OD�EDVH�GH�OHVSqFH�RX�GHV�TXDQWLWpV�UHFRQQXHV�RX�DGPLVHV�SDU�OH�VHUYLFH�GHV�GRXDQHV�j�OD�GDWH�GH�OHXU�HQWUpH�HQ�HQWUHS{W������� /RUVTXH� GHV� PDUFKDQGLVHV� SODFpHV� HQ� HQWUHS{W� j� OD� GpFKDUJH� GH� FRPSWHV� GDGPLVVLRQ� WHPSRUDLUH� VRQW�GpFODUpHV�SRXU� OD�FRQVRPPDWLRQ�� OD�SHUFHSWLRQ�GHV�GURLWV�HW�WD[HV�SHXW�rWUH�DXWRULVpH�VXU� OD�EDVH�GH� OHVSqFH�HW�GHV�TXDQWLWpV�UHFRQQXHV�RX�DGPLVHV�SDU�OH�VHUYLFH�GHV�GRXDQHV�j�OD�GDWH�GH�OHXU�PLVH�HQ�DGPLVVLRQ�WHPSRUDLUH�������(Q�FDV�GDSSOLFDWLRQ�GHV�GLVSRVLWLRQV�FL�GHVVXV�pQRQFpHV�OHV�GURLWV�HW�WD[HV�DSSOLFDEOHV�VRQW�FHX[�HQ�YLJXHXU�j�OD�GDWH�GHQUHJLVWUHPHQW�GH�OD�GpFODUDWLRQ�HQ�GpWDLO�SRXU�OD�FRQVRPPDWLRQ��OD�YDOHXU�j�FRQVLGpUHU�pWDQW�GpWHUPLQpH�j�OD�PrPH� GDWH� GDQV� OHV� FRQGLWLRQV� IL[pHV� j� ODUWLFOH� ��� FL�GHVVXV�� /HV� DXWRULVDWLRQV� QpFHVVDLUHV� SRXU� ODGPLVVLRQ� DX�EpQpILFH�GHV�GLVSRVLWLRQV�FL�GHVVXV�pQRQFpHV��VRQW�DFFRUGpHV�SDU�O$GPLQLVWUDWLRQ�GHV�GRXDQHV���$UWLFOH�����/HV�FRQGLWLRQV�GDSSOLFDWLRQ�GX�UpJLPH�GHQWUHS{W�VRQW�IL[pHV�SDU�YRLH�UpJOHPHQWDLUH����

6HFWLRQ����(QWUHS{W�UpHO��$UWLFOH����������/HQWUHS{W�UpHO�HVW�FRQFpGp�SDU�GpFUHW�������/H�GpFUHW�GH�FRQFHVVLRQ�GpWHUPLQH�OHV�FRQGLWLRQV� LPSRVpHV�DX�FRQFHVVLRQQDLUH��IL[H� OHV�WD[HV�GH�PDJDVLQDJH�TXLO�HVW�DXWRULVp�j�SHUFHYRLU�HW��OH�FDV�pFKpDQW��OD�SDUW�LQLWLDOH�GHV�IUDLV�GH[HUFLFH�GHYDQW�rWUH�VXSSRUWpH�SDU�OXL���$UWLFOH���������� /HPSODFHPHQW�� OD� FRQVWUXFWLRQ� HW� ODPpQDJHPHQW� GHV� ORFDX[� GH� OHQWUHS{W� UpHO� GRLYHQW� rWUH� DJUpHV� SDU� OH�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�������/HQWUHS{W�FRPSRUWH�OLQVWDOODWLRQ��j�WLWUH�JUDWXLW��GH�FRUSV�GH�JDUGH��GH�EXUHDX[�HW�GH�ORJHPHQWV�UpVHUYpV�DX[�DJHQWV�GHV�GRXDQHV�������/HV�GpSHQVHV�GH�FRQVWUXFWLRQ��GH�UpSDUDWLRQ�HW�GHQWUHWLHQ�VRQW�j�OD�FKDUJH�GX�FRQFHVVLRQQDLUH���$UWLFOH����������/HQWUHS{W�UpHO�HVW�JDUGp�SDU�OH�VHUYLFH�GHV�GRXDQHV�������7RXWHV�OHV�LVVXHV�GH�OHQWUHS{W�VRQW�IHUPpHV�j�GHX[�FOpV�GLIIpUHQWHV��GRQW�OXQH�HVW�GpWHQXH�SDU�OHV�DJHQWV�GHV�GRXDQHV��$UWLFOH�����/HV�PDUFKDQGLVHV�SHXYHQW�VpMRXUQHU�HQ�HQWUHS{W�UpHO�SHQGDQW�FLQT�DQV���$UWLFOH�����'HV�DUUrWpV�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�GpWHUPLQHQW�OHV�PDQLSXODWLRQV�GRQW�OHV�SURGXLWV�SODFpV�HQ�HQWUHS{W�UpHO�SHXYHQW�IDLUH�OREMHW�DLQVL�TXH�OHV�FRQGLWLRQV�DX[TXHOOHV�FHV�PDUFKDQGLVHV�VRQW�VXERUGRQQpHV���$UWLFOH����������/HV�HQWUHSRVLWDLUHV�GRLYHQW�DFTXLWWHU�OHV�GURLWV�HW�WD[HV�VXU�OHV�PDUFKDQGLVHV�TXLOV�QH�SHXYHQW�UHSUpVHQWHU�DX�VHUYLFH�GHV�GRXDQHV�HQ�PrPHV�TXDQWLWpV��6L�OHV�PDUFKDQGLVHV�VRQW�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH��LOV�VRQW�WHQXV�DX�SDLHPHQW�GH�OHXU�YDOHXU������� 7RXWHIRLV� OHV� GpILFLWV� SURYHQDQW� VRLW� GH� OH[WUDFWLRQ� GHV� SLHUUHV�� SRXVVLqUHV� HW� LPSXUHWpV�� VRLW� GH� FDXVHV�QDWXUHOOHV��VRQW�DGPLV�HQ�IUDQFKLVH���

14 Voir annexe XIV - Arrêté n° 1/MF-D du 04-01-65.

Page 26: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 26 -

�����/RUVTXH�OD�SHUWH�GHV�PDUFKDQGLVHV�SODFpHV�HQ�HQWUHS{W�UpHO�UpVXOWH�GXQ�FDV�GH�IRUFH�PDMHXUH�G�PHQW�FRQVWDWp��OHV�HQWUHSRVLWDLUHV�VRQW�GLVSHQVpV�GX�SDLHPHQW�GHV�GURLWV�HW�WD[HV�RX��VL�OHV�PDUFKDQGLVHV�VRQW�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�GX�SDLHPHQW�GH�OHXU�YDOHXU�������,O�HQ�HVW�GH�PrPH�ORUVTXLO�\�D�YRO�GH�PDUFKDQGLVHV�SODFpHV�HQ�HQWUHS{W�UpHO��VL�OD�SUHXYH�GX�YRO�HVW�G�PHQW�pWDEOLH�������6L� OHV�PDUFKDQGLVHV�VRQW�DVVXUpHV�� LO�GRLW�rWUH� MXVWLILp�TXH�ODVVXUDQFH�QH�FRXYUH�TXH�OD�YDOHXU�HQ�HQWUHS{W� ��j�GpIDXW�GH�FHWWH�MXVWLILFDWLRQ��OHV�GLVSRVLWLRQV�GHV�SDUDJUDSKH���HW���GX�SUpVHQW�DUWLFOH�QH�VRQW�SDV�DSSOLFDEOHV���$UWLFOH����������$�OH[SLUDWLRQ�GX�GpODL�IL[p�j� ODUWLFOH������ OHV�PDUFKDQGLVHV�SODFpHV�HQ�HQWUHS{W�UpHO�GRLYHQW�rWUH�UpH[SRUWpHV�RX��VL�HOOHV�QH�VRQW�SDV�VSpFLDOHV�VRXPLVHV�DX[�GURLWV�HW�WD[HV�GXV�j�OLPSRUWDWLRQ�������$�GpIDXW��VRPPDWLRQ�HVW�IDLWH�j�OHQWUHSRVLWDLUH��SDU�OHWWUH�UHFRPPDQGpH��GDYRLU�j�VDWLVIDLUH�j�OXQH�RX�ODXWUH�GH� FHV� REOLJDWLRQV�� 6L� OD� VRPPDWLRQ� UHVWH� VDQV� HIIHW� GDQV� OH� GpODL� GXQ� PRLV�� OHV� PDUFKDQGLVHV� VRQW� YHQGXHV� DX[�HQFKqUHV�SXEOLTXHV�SDU�O$GPLQLVWUDWLRQ�GHV�'RXDQHV��/H�SURGXLW�GH�OD�YHQWH��GpGXFWLRQ�IDLWH�GHV�GURLWV�HW�WD[HV�GDQV�OH�FDV�GH�PLVH�j�OD�FRQVRPPDWLRQ�HW�GHV�IUDLV�GH�PDJDVLQDJH�RX�GH�WRXWH�DXWUH�QDWXUH��VRQW�YHUVpV�HQ�GpS{W�DX�7UpVRU�SRXU� rWUH� UHPLV� DX� SURSULpWDLUH� VLO� HVW� UpFODPp� GDQV� OHV� GHX[� DQV� j� SDUWLU� GX� MRXU� GH� OD� YHQWH� RX�� j� GpIDXW� GH�UpFODPDWLRQ�GDQV�FH�GpODL��GpILQLWLYHPHQW�DFTXLV�DX�%XGJHW�GH�O(WDW��/HV�PDUFKDQGLVHV�GRQW�OLPSRUWDWLRQ�HVW�VRXPLVH�j DXWRULVDWLRQ�VSpFLDOHV�QH�SHXYHQW�rWUH�YHQGXHV�TXH�SRXU�OD�UpH[SRUWDWLRQ���6HFWLRQ����(QWUHS{W�VSpFLDO��$UWLFOH����������/HQWUHS{W�VSpFLDO�SHXW�rWUH�DXWRULVp���D���SRXU�OHV�PDUFKDQGLVHV�GRQW�OD�SUpVHQFH�GDQV�OHQWUHS{W�UpHO�SUpVHQWH�GHV�GDQJHUV�RX�HVW�VXVFHSWLEOH�GDOWpUHU�OD�TXDOLWp�GHV�DXWUHV�SURGXLWV���E��� SRXU� OHV�PDUFKDQGLVHV� GRQW� OD� FRQVHUYDWLRQ� H[LJH� GHV� LQVWDOODWLRQV� VSpFLDOHV�� /D� OLVWH� GHV� SURGXLWV� DGPLV� HQ�HQWUHS{W�VSpFLDO�HVW�IL[pH�SDU�YRLH�UpJOHPHQWDLUH�������/DXWRULVDWLRQ�GRXYULU�XQ�HQWUHS{W�VSpFLDO�HVW�DFFRUGpH�SDU�GpFLVLRQ�DGPLQLVWUDWLYH�������/HV�ORFDX[�GH�OHQWUHS{W�VSpFLDO�VRQW�IRXUQLV�SDU�OH�FRQFHVVLRQQDLUH��,OV�GRLYHQW�rWUH�DJUppV�SDU�O$GPLQLVWUDWLRQ�GHV�'RXDQHV�HW�VRQW�IHUPpV�GDQV�OHV�PrPHV�FRQGLWLRQV�TXH�O(QWUHS{W�UpHO��������/HV� IUDLV�GH[HUFLFH�GH� OHQWUHS{W� VSpFLDO� VRQW�j� OD�FKDUJH�GX�FRQFHVVLRQQDLUH��/HV�GLVSRVLWLRQV�SUpYXHV�SRXU�OHQWUHS{W�UpHO�SDU�ODUWLFOH�����SDUDJUDSKH���FL�GHVVXV�VRQW�DSSOLFDEOHV�j�OHQWUHS{W�VSpFLDO���$UWLFOH�����/HV�HQWUHSRVLWDLUHV�GRLYHQW�SUHQGUH�OHQJDJHPHQW�FDXWLRQQp�GH�UpH[SRUWHU�OHV�PDUFKDQGLVHV�RX��VL�HOOHV�QH�VRQW�SDV�SURKLEpHV��GDFTXLWWHU�OHV�GURLWV�HW�WD[HV�HQ�YLJXHXU�DX�PRPHQW�R��HOOHV�VHURQW�YHUVpHV�j�OD�FRQVRPPDWLRQ��HW�FH�GDQV�OH�GpODL�IL[p�SDU�ODUWLFOH�����FL�DSUqV���$UWLFOH�����/HV�PDUFKDQGLVHV�SHXYHQW�VpMRXUQHU�HQ�HQWUHS{W�VSpFLDO�SHQGDQW�WURLV�DQV���$UWLFOH�����/HV� UqJOHV� IL[pHV� SRXU� OHQWUHS{W� UpHO� SDU� OHV� DUWLFOHV� ���� HW� ���� �SDUDJUDSKH� �HU�� ��� ��� HW� ��� VRQW� DSSOLFDEOHV� j�OHQWUHS{W�VSpFLDO���6HFWLRQ����(QWUHS{W�ILFWLI��$UWLFOH����������'HV�DUUrWpV�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�GpVLJQHQW�OHV�SURGXLWV�DGPLVVLEOHV�HQ�HQWUHS{W�ILFWLI�HW�OHV�ORFDOLWpV�R��GHV�HQWUHS{WV�ILFWLIV�SHXYHQW�rWUH�pWDEOLV�������/HQWUHS{W�ILFWLI�HVW�FRQVWLWXp�GDQV�OHV�PDJDVLQV�GX�&RPPHUFH��VRXV�OD�JDUDQWLH�GXQ�HQJDJHPHQW�FDXWLRQQp�GH�UpH[SRUWHU�OHV�PDUFKDQGLVHV�RX�VL�FHOOHV�FL�QH�VRQW�SDV�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�GH�SD\HU�OHV�GURLWV�HW�WD[HV�HQ�YLJXHXU�DX�PRPHQW�R��HOOHV�VHURQW�YHUVpHV�j�OD�FRQVRPPDWLRQ��HW�FH��GDQV�OH�GpODL�IL[p�SDU�ODUWLFOH�����FL�DSUqV���$UWLFOH�����/HV�PDUFKDQGLVHV�SHXYHQW�VpMRXUQHU�HQ�HQWUHS{W�ILFWLI�SHQGDQW�GL[�KXLW�PRLV���

Page 27: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 27 -

$UWLFOH�����/HV�UqJOHV�IL[pHV�SRXU�OHQWUHS{W�UpHO�SDU�OH�SUHPLHU�SDUDJUDSKH�GH�ODUWLFOH�����FL�GHVVXV�VRQW�DSSOLFDEOHV�j�OHQWUHS{W�ILFWLI��PrPH�HQ�FDV�GH�YRO�RX�GH�VLQLVWUH���$UWLFOH�����'HV� DUUrWpV� GX�0LQLVWUH� FKDUJp� GHV� )LQDQFHV� SHXYHQW�� VRXV� FHUWDLQHV� FRQGLWLRQV�� DXWRULVHU� GHV�PDQLSXODWLRQV� HQ�HQWUHS{W�ILFWLI�HW���OH�FDV�pFKpDQW��DOORXHU�HQ�IUDQFKLVH�GHV�GURLWV�HW�WD[HV�OHV�GpILFLWV�UpVXOWDQW�GH�FHV�RSpUDWLRQV���6HFWLRQ����(QWUHS{W�LQGXVWULHO��$UWLFOH�����/HQWUHS{W�LQGXVWULHO�HVW�XQ�pWDEOLVVHPHQW�SODFp�VRXV�OH�FRQWU{OH�GH�O$GPLQLVWUDWLRQ�GHV�'RXDQHV�R��OHV�HQWUHSULVHV�TXL� WUDYDLOOHQW� SRXU� OH[SRUWDWLRQ� RX� j� OD� IRLV� SRXU� OH[SRUWDWLRQ� HW� OH� PDUFKp� LQWpULHXU� SHXYHQW� rWUH� DXWRULVpHV� j�SURFpGHU� SRXU� FHV� GHX[� GHVWLQDWLRQV� j� OD�PLVH� HQ� RHXYUH� GHV�PDUFKDQGLVHV� HQ� VXVSHQVLRQ� GHV� GURLWV� HW� WD[HV� GH�GRXDQHV�GRQW�HOOHV�VRQW�SDVVLEOHV�j�UDLVRQ�GH�OLPSRUWDWLRQ���$UWLFOH�����/HQWUHS{W�LQGXVWULHO�QH�SHXW�rWUH�pWDEOL�TXH�GDQV�OHV�ORFDOLWpV�VLqJHV�GXQ�EXUHDX�GH�GRXDQH�GH�SOHLQ�H[HUFLFH���$UWLFOH�����/HQWUHS{W� LQGXVWULHO� HVW� DFFRUGp�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV��&HW�DUUrWp�GpWHUPLQH�QRWDPPHQW� OD�QDWXUH� HW� OHVSqFH� WDULIDLUH� GHV� SURGXLWV� GRQW� OLPSRUWDWLRQ� HVW� DXWRULVpH�� 3RXU� OHV� TXDQWLWpV� VXVFHSWLEOHV� GrWUH�GpFODUpHV�GXUDQW�OH�GpODL�YLVp�j�ODUWLFOH�����FL�GHVVXV��XQ�GpSDVVHPHQW�GH������SHXW�rWUH�DGPLV�j�WLWUH�H[FHSWLRQQHO���OHV�SURGXLWV�FRPSHQVDWHXUV�j�UHSUpVHQWHU�HQ�SRXUFHQWDJH�GH�UpH[SRUWDWLRQ�REOLJDWRLUH�QH�SHXYHQW�rWUH�LQIpULHXUV�j����� GH�OD�TXDQWLWp�GHV�SURGXLWV�FRPSHQVDWHXUV��/RUVTXXQH�HQWUHSULVH�SRVVqGH�SOXVLHXUV�XVLQHV��VHXOV�OHV�pWDEOLVVHPHQWV�GpVLJQpV�GDQV�ODUUrWp�EpQpILFLHQW�GX�UpJLPH���$UWLFOH�����/HV�PDUFKDQGLVHV�SHXYHQW�VpMRXUQHU�HQ�HQWUHS{W�LQGXVWULHO�SHQGDQW�XQ�DQ�VDXI�GpURJDWLRQ�DFFRUGpH�SDU�OH�0LQLVWUH�FKDUJp�GHV�)LQDQFHV���$UWLFOH�����/HV� PDUFKDQGLVHV� VXVFHSWLEOHV� GrWUH� PLVHV� HQ� RHXYUH� HQ� HQWUHS{W� LQGXVWULHO�� OHV� SURGXLWV� IDEULTXpV� DGPLV� j� OD�FRPSHQVDWLRQ� GHV� FRPSWHV� HW� OHV� FRQGLWLRQV� GDQV� OHVTXHOOHV� VRSqUH� FHWWH� FRPSHQVDWLRQ� VRQW� OHV� PrPHV� TXHQ�DGPLVVLRQ�WHPSRUDLUH���$UWLFOH�����/HV� PDUFKDQGLVHV� DGPLVHV� HQ� HQWUHS{W� LQGXVWULHO� QH� SHXYHQW� VDXI� GpURJDWLRQ� VSpFLDOH� GX� 0LQLVWUH� FKDUJp� GHV�)LQDQFHV�rWUH�UpH[SRUWpHV��QL�PLVHV�j�OD�FRQVRPPDWLRQ�HQ�OpWDW���$UWLFOH�����/HV�UqJOHV�IL[pHV�SDU�ODUWLFOH�����GX�&RGH�GHV�'RXDQHV�VRQW�DSSOLFDEOHV�j�OHQWUHS{W�LQGXVWULHO�PrPH�HQ�FDV�GH�YRO�RX�GH�IRUFH�PDMHXUH��,QGpSHQGDPPHQW�GH�ODSSOLFDWLRQ�GHV�GLVSRVLWLRQV�SUpYXHV�DX�7LWUH�9�&KDSLWUH�,,,��6HFWLRQ���FL�GHVVXV�WRXWH�LUUpJXODULWp�RX�LQREVHUYDWLRQ�GHV�HQJDJHPHQWV�VRXVFULWV�SHXW�HQWUDvQHU�OH�UHWUDLW�GH�ODXWRULVDWLRQ���

&+$3,75(�,9��$'0,66,21�7(0325$,5(���$UWLFOH���������� /H� 0LQLVWUH� FKDUJp� GHV� )LQDQFHV� HW� OH� 0LQLVWUH� UHVSRQVDEOH� GHV� ,QGXVWULHV� SHXYHQW�� SDU� DUUrWpV� FRQMRLQWV��DFFRUGHU� ODGPLVVLRQ� WHPSRUDLUH� SRXU� GHV� SURGXLWV� GHVWLQpV� j� UHFHYRLU� XQH� WUDQVIRUPDWLRQ�� XQH� RXYUDLVRQ� RX� XQ�FRPSOpPHQW�GH�PDLQ�GRHXYUH�GDQV�OH�WHUULWRLUH�GRXDQLHU������� /H� 'LUHFWHXU� *pQpUDO� GHV� 'RXDQHV� SHXW� DFFRUGHU� GHV� DXWRULVDWLRQV� GDGPLVVLRQ� WHPSRUDLUH� GDQV� OHV� FDV�VXLYDQWV���� GHPDQGHV�GLQWURGXFWLRQ�GREMHWV�SRXU�UpSDUDWLRQ��HVVDLV�RX�H[SpULHQFHV��� GHPDQGHV�GLQWURGXFWLRQ�GHPEDOODJHV�j�UHPSOLU�HW�GHPEDOODJHV�LPSRUWpV�SOHLQV�SRXU�rWUH�UpH[SRUWpV�YLGHV��

Page 28: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 28 -

� GHPDQGHV�GLQWURGXFWLRQ�GH�PDWpULHOV�WHFKQLTXHV�LPSRUWpV�SURYLVRLUHPHQW�SDU�OHV�HQWUHSULVHV��0LQLVWqUHV�HQ�YXH�GH�OD�UHFKHUFKH�HW�GH�OD�SURVSHFWLRQ��� GHPDQGHV�GLQWURGXFWLRQ�SUpVHQWDQW�XQ�FDUDFWqUH�LQGLYLGXHO�HW�H[FHSWLRQQHO�QRQ�VXVFHSWLEOHV�GrWUH�JpQpUDOLVpV��� GHPDQGHV�GLQWURGXFWLRQ�GH�PDWpULHOV�GHQWUHSULVHV�SRXU�GHV�WUDYDX[�SUpVHQWDQW�XQ�FDUDFWqUH�LQFRQWHVWDEOH�GXWLOLWp�SXEOLTXH��� ODUUrWp� RX� OD� GpFLVLRQ� DFFRUGDQW� ODGPLVVLRQ� WHPSRUDLUH� SHXW� IL[HU� OHV� FRQGLWLRQV� SDUWLFXOLqUHV� j� ORSpUDWLRQ��2UGRQQDQFH�Q������������$UWLFOH����������6DXI�DSSOLFDWLRQ�GHV�GLVSRVLWLRQV�GX�SDUDJUDSKH���GX�SUpVHQW�DUWLFOH��OHV�PDUFKDQGLVHV�LPSRUWpHV�VRXV�OH�UpJLPH�GH�ODGPLVVLRQ�WHPSRUDLUH�EpQpILFLHQW�GH�OD�VXVSHQVLRQ�GHV�GURLWV�HW�WD[HV�GRQW�HOOHV�VRQW�SDVVLEOHV�j�OLPSRUWDWLRQ���j�OH[FHSWLRQ�GHV�WD[HV�SRXU�VHUYLFHV�UHQGXV�������3RXU�OHV�PDWpULHOV�GHVWLQpV�j�OH[pFXWLRQ�GHV�WUDYDX[��XQH�IUDFWLRQ�GX�PRQWDQW�GHV�GURLWV�HW�WD[HV�HVW�DFTXLWWpH�GDQV�OHV�FRQGLWLRQV�IL[pHV�SDU�OD�GpFLVLRQ�DFFRUGDQW�ODGPLVVLRQ�WHPSRUDLUH��2UGRQQDQFH�Q������������$UWLFOH����������/D�GXUpH�GH�VpMRXU�GHV�PDUFKDQGLVHV�VXU� OH�WHUULWRLUH�GRXDQLHU�HVW�IL[pH�SDU� ODUUrWp�RX�OD�GpFLVLRQ�DFFRUGDQW�ODGPLVVLRQ�WHPSRUDLUH�HQ�IRQFWLRQ�GH�OD�GXUpH�UpHOOH�GHV�RSpUDWLRQV�HW�GDQV�OD�OLPLWH�GXQ�DQ������� /D� GXUpH� GH� VpMRXU� SULPLWLYHPHQW� LPSDUWLH� SHXW�� WRXWHIRLV�� j� WLWUH� H[FHSWLRQQHO� rWUH� SURURJpH� SDU�O$GPLQLVWUDWLRQ�GHV�'RXDQHV���$UWLFOH�����3RXU�EpQpILFLHU�GH�ODGPLVVLRQ�WHPSRUDLUH�OD�SHUVRQQH�TXL�PHW�HQ�RHXYUH�RX�HPSORLH�OHV�PDUFKDQGLVHV�LPSRUWpHV��GRLW�VRXVFULUH�XQ�DFTXLW�j�FDXWLRQ�SDU�OHTXHO�HOOH�VHQJDJH���D��� ­� WUDQVSRUWHU� GLUHFWHPHQW� OHV� PDUFKDQGLVHV� GDQV� OHV� ORFDX[� RX� VXU� OHV� OLHX[� GpVLJQpV� GDQV� OD� GpFODUDWLRQ�GLPSRUWDWLRQ��E���­� UHSUpVHQWHU� OHV�PDUFKDQGLVHV� HQ� OpWDW�� HQ� FDV� GH� WUDQVIRUPDWLRQ� RX� GXWLOLVDWLRQ� RX� WUDQVIRUPpHV�� j� WRXWHV�UpTXLVLWLRQ�GX�VHUYLFH�GHV�GRXDQHV��F���­�XWLOLVHU�RX�PHWWUH�HQ�RHXYUH�OHV�PDUFKDQGLVHV�SRXU�OHV�VHXOHV�RSpUDWLRQV�DXWRULVpHV��G���$�QH�SDV�PHWWUH�HQ�YHQWH��QH�SDV�ORXHU�HW�QH�SDV�FpGHU�j�WLWUH�JUDWXLW�RX�RQpUHX[�OHV�PDUFKDQGLVHV�GXUDQW�OHXU�VpMRXU�VRXV�FH�UpJLPH��H���$�UpH[SRUWHU�RX�FRQVWLWXHU�HQ�HQWUHS{W�GH�GRXDQH��GDQV�OH�GpODL�GpWHUPLQp��OHV�PDUFKDQGLVHV�LPSRUWpHV�RX�OHV�SURGXLWV�TXL�SURYLHQQHQW�GH�OHXU�WUDQVIRUPDWLRQ��I���$�VXSSRUWHU� OHV�VDQFWLRQV�DSSOLFDEOHV�HQ�FDV�GLQIUDFWLRQ�RX�GH�QRQ�GpFKDUJH�GHV�DFTXLWV��2UGRQQDQFH�Q������������$UWLFOH�����/HV� H[SpGLWHXUV� GRLYHQW� MXVWLILHU�� GDQV� OH� GpODL� IL[p�� SDU� OD� SURGXFWLRQ� GXQ� FHUWLILFDW� GHV� GRXDQHV� GX� SD\V� GH�GHVWLQDWLRQ� TXH� OHV� PDUFKDQGLVHV� H[SRUWpHV� SDU� $pURQHIV� HQ� GpFKDUJH� GH� FRPSWHV� GDGPLVVLRQ� WHPSRUDLUH� VRQW�VRUWLHV�GX�WHUULWRLUH�GRXDQLHU���$UWLFOH�����/RUVTXH� OHV� SURGXLWV� DGPLV� WHPSRUDLUHPHQW� QRQW� SDV� pWp� H[SRUWpV� RX� SODFpV� HQ� HQWUHS{W�� OD� UpJXODULVDWLRQ� GHV�DFTXLWV�GDGPLVVLRQ�WHPSRUDLUH�SHXW�rWUH�DXWRULVpH��j�WLWUH�H[FHSWLRQQHO��PR\HQQDQW�OH�SDLHPHQW�GHV�GURLWV�HW�WD[HV�HQ�YLJXHXU�j�OD�GDWH�GHQUHJLVWUHPHQW�GHVGLWV�DFTXLWV��PDMRUpV��VL�OHV�GURLWV�HW�WD[HV�QRQW�SDV�pWp�FRQVLJQpV��GH�OLQWpUrW�GH�FUpGLW�SUpYX�SDU�ODUWLFOH����FL�GHVVXV�FDOFXOp�j�SDUWLU�GH�FHWWH�PrPH�GDWH���$UWLFOH�����'HV� DUUrWpV� FRQMRLQWV� GX� 0LQLVWUH� FKDUJp� GHV� )LQDQFHV� HW� GX� 0LQLVWUH� &KDUJp� GH� O� (FRQRPLH� GpWHUPLQHQW� OHV�FRQGLWLRQV�GDSSOLFDWLRQ�GHV�GLVSRVLWLRQV�GX�SUpVHQW�FKDSLWUH���

Page 29: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 29 -

&+$3,75(�9�(;3257$7,21�35($/$%/(���'5$:%$&.��6HFWLRQ����

([SRUWDWLRQ�SUpDODEOH��$UWLFOH�����/LPSRUWDWLRQ�HQ�IUDQFKLVH�WRWDOH�RX�SDUWLHOOH�GHV�GURLWV�HW�WD[HV�GH�GRXDQH�SHXW�rWUH�DFFRUGpH��VHORQ�OD�SURFpGXUH�SUpYXH� FL�GHVVXV� SRXU� ORFWURL� GH� O$GPLVVLRQ� 7HPSRUDLUH�� DX[� SURGXLWV� GH� PrPH� HVSqFH� TXH� FHX[� SULV� j� OD�FRQVRPPDWLRQ�TXL�RQW�pWp�XWLOLVpV�j�OD�IDEULFDWLRQ�GH�PDUFKDQGLVHV�SUpDODEOHPHQW�H[SRUWpHV���$UWLFOH�����3RXU�EpQpILFLHU�GH�OD�IUDQFKLVH�SUpYXH�j�ODUWLFOH�����FL�GHVVXV��OHV�LPSRUWDWHXUV�GRLYHQW���D���MXVWLILHU�GH�OD�UpDOLVDWLRQ�GH�OH[SRUWDWLRQ�SUpDODEOH���E���VDWLVIDLUH�DX[�REOLJDWLRQV�SDUWLFXOLqUHV�TXL�VHURQW�SUHVFULWHV�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV���6HFWLRQ����'UDZEDFN��$UWLFOH�����/H� UHPERXUVHPHQW� WRWDO� RX� SDUWLHO� GHV� GURLWV� HW� WD[HV� GH� GRXDQH� VXSSRUWpV� SDU� OHV� SURGXLWV� HQWUDQW� GDQV� OD�IDEULFDWLRQ�GHV�PDUFKDQGLVHV�H[SRUWpHV�SHXW�rWUH�DFFRUGp�VHORQ�OD�SURFpGXUH�SUpYXH�SDU�ODUWLFOH�����FL�GHVVXV�SRXU�ORFWURL�GH�O$GPLVVLRQ�WHPSRUDLUH���$UWLFOH�����3RXU�EpQpILFLHU�GX�UHPERXUVHPHQW�SUpYX�j�ODUWLFOH�����FL�GHVVXV��OHV�H[SRUWDWHXUV�GRLYHQW���D���MXVWLILHU�GH�OLPSRUWDWLRQ�SUpDODEOH�SRXU�OD�FRQVRPPDWLRQ�GH�SURGXLWV�PLV�HQ�RHXYUH��E���VDWLVIDLUH�DX[�REOLJDWLRQV�SDUWLFXOLqUHV�TXL�VHURQW�SUHVFULWV�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV���6HFWLRQ����'LVSRVLWLRQV�FRPPXQHV��$UWLFOH�����8Q� DUUrWp� FRQMRLQW�GX�0LQLVWUH� FKDUJp�GHV�)LQDQFHV� HW� GX�0LQLVWUH�&KDUJp�GH� O(FRQRPLH�GpWHUPLQH� OD� OLVWH�GHV�SURGXLWV�DGPLVVLEOHV�DX�EpQpILFH�GHV�GHX[�UpJLPHV�VXVYLVpV���

&+$3,75(�9,��(;3257$7,21�7(0325$,5(����$UWLFOH�����'HV�DUUrWpV�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV�IL[HQW���D��� OHV� FRQGLWLRQV� GDQV� OHVTXHOOHV� OH� VHUYLFH� GHV� 'RXDQHV� SHXW� DXWRULVHU� OH[SRUWDWLRQ� WHPSRUDLUH� GHV� SURGXLWV�HQYR\pV�KRUV�GX�WHUULWRLUH�GRXDQLHU�SRXU�UHFHYRLU�XQ�FRPSOpPHQW�GH�PDLQ�GRHXYUH���E��� OHV�PRGDOLWpV�VHORQ� OHVTXHOOHV�FHV�SURGXLWV�VHURQW�VRXPLV�DX�SDLHPHQW�GHV�GURLWV�HW�WD[HV�GHQWUpH� ORUV�GH�OHXU�UpLPSRUWDWLRQ���

15 Voir annexe XV- arrêté n° 132 du 3 Mai 1965.

Page 30: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 30 -

&+$3,75(�9,,��,03257$7,21�(7�(;3257$7,21�7(0325$,5(�'(6�2%-(76�3(56211(/6�$33$57(1$17�$8;�92<$*(856��6HFWLRQ����,PSRUWDWLRQ�WHPSRUDLUH��$UWLFOH���������� /HV� YR\DJHXUV� TXL� YLHQQHQW� VpMRXUQHU� WHPSRUDLUHPHQW� GDQV� OH� WHUULWRLUH� GRXDQLHU� SHXYHQW� LPSRUWHU� HQ�VXVSHQVLRQ�GHV�GURLWV�HW�WD[HV�GHQWUpH�OHV�REMHWV�GHV�FDWpJRULHV�QRQ�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�j�OLPSRUWDWLRQ�TXL�OHXU�DSSDUWLHQQHQW��j�FKDUJH�GH�UpH[SpGLWLRQ�j�OLGHQWLTXH�GDQV�OH�GpODL�GXQ�DQ������� /HV� GLWV� REMHWV� GRLYHQW� rWUH� SODFpV� VRXV� OH� FRXYHUW� GDFTXLW�j�FDXWLRQ�� /D� JDUDQWLH� GH� OD� FDXWLRQ� SHXW� rWUH�UHPSODFpH�SDU�OD�FRQVLJQDWLRQ�GHV�GURLWV�HW�WD[HV�������/HV�WLWUHV�GLPSRUWDWLRQ�WHPSRUDLUH�GRLYHQW�rWUH�UHSUpVHQWp�j�WRXWH�UpTXLVLWLRQ�GHV�DJHQWV�GHV�GRXDQHV�RX�GH�WRXWH�DXWUH�$GPLQLVWUDWLRQ�������/HV�FRQGLWLRQV�GDSSOLFDWLRQ�GX�SUpVHQW�DUWLFOH�VRQW�IL[pHV�SDU�OD�YRLH�UpJOHPHQWDLUH����

$UWLFOH�����/H�WLWXODLUH�GXQ�WLWUH�GLPSRUWDWLRQ�WHPSRUDLUH�SHXW�rWUH�H[FHSWLRQQHOOHPHQW�DXWRULVp�j�FRQVHUYHU�DX�%XUNLQD�)DVR�SRXU�XVDJH�SHUVRQQHO�GHV�REMHWV�LPSRUWpV�WHPSRUDLUHPHQW�PR\HQQDQW�OH�SDLHPHQW�GHV�GURLWV�HW�WD[HV�HQ�YLJXHXU�j�OD�GDWH�GH�SULVH�HQ�FKDUJH�GX�WLWUH��PDMRUp��VL�OHV�GURLWV�HW�WD[HV�QRQW�SDV�pWp�FRQVLJQpV��GH�OLQWpUrW�GH�FUpGLW�SUpYX�SDU�ODUWLFOH������q�FDOFXOp�j�SDUWLU�GH�FHWWH�PrPH�GDWH���6HFWLRQ����([SRUWDWLRQ�WHPSRUDLUH��$UWLFOH�����/HV�YR\DJHXUV�TXL�RQW� OHXU�SULQFLSDOH� UpVLGHQFH�RX� OHXU�SULQFLSDO� pWDEOLVVHPHQW�GDQV� OH� WHUULWRLUH�GRXDQLHU�HW�TXL�YRQW�VpMRXUQHU�WHPSRUDLUHPHQW�KRUV�GH�FH�WHUULWRLUH�GRXDQLHU�SHXYHQW�H[SRUWHU�OHV�REMHWV�QRQ�VRXPLV�j�DXWRULVDWLRQ�VSpFLDOH�j�OH[SRUWDWLRQ��TXL�OHXU�DSSDUWLHQQHQW��/·H[SRUWDWLRQ�GHVGLWV�REMHWV�GRQQH�OLHX�j�OD�GpOLYUDQFH�GXQ�SDVVDYDQW�GHVFULSWLI���$ OD�FRQGLWLRQ�GrWUH�UpLPSRUWpV�GDQV�OH�GpODL�GXQ�DQ�SDU�OD�SHUVRQQH�HOOH�PrPH�TXL�OHV�D�H[SRUWpV��OHV�REMHWV�YLVpV�DX�SDUDJUDSKH�SUHPLHU�GX�SUpVHQW�DUWLFOH�QH�VRQW�SDV�VRXPLV�ORUV�GH�OHXU�UpLPSRUWDWLRQ�GDQV�OH�WHUULWRLUH�GRXDQLHU��DX[�GURLWV��WD[HV�HW�GLVSRVLWLRQV�VSpFLDOHV�GHQWUpH��/HV�FRQGLWLRQV�GDSSOLFDWLRQ�GX�SUpVHQW�DUWLFOH�VRQW�IL[pHV�SDU�OD�YRLH�UpJOHPHQWDLUH��

16 Voir arrêté 420/F-D du 17 Novembre 1962 - Annexe IX.

Page 31: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 31 -

7,75(�9,��

'(327�'(�'28$1(��

Page 32: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 32 -

&+$3,75(�,��&2167,787,216�'(6�0$5&+$1',6(6�(1�'(327��$UWLFOH����������6RQW�FRQVWLWXpHV�GRIILFH�HQ�GpS{W�SDU�OH�VHUYLFH�GHV�GRXDQHV���D���/HV�PDUFKDQGLVHV�TXL�D�OLPSRUWDWLRQ��QRQW�SDV�pWp�GpFODUpHV�HQ�GpWDLO�GDQV�OH�GpODL�OpJDO���E��� /HV� PDUFKDQGLVHV� TXL� D\DQW� IDLW� OREMHW� GXQH� GpFODUDWLRQ� HQ� GpWDLO�� QRQW� SX� rWUH� YpULILpHV� HQ� ODEVHQFH� GX�GpFODUDQW���F���/HV�PDUFKDQGLVHV�TXL�UHVWHQW�HQ�GRXDQH�SRXU�WRXW�DXWUH�PRWLI�������/RUVTXH�OHV�PDUFKDQGLVHV�VRQW�VDQV�YDOHXU�YpQDOH��OD�GRXDQH�SHXW�IDLUH�SURFpGHU�j�OHXU�GHVWUXFWLRQ���$UWLFOH����������/HV�PDUFKDQGLVHV�HQ�GpS{W�GH�GRXDQH�GHPHXUHQW�DX[�ULVTXHV�GHV�SURSULpWDLUHV���OHXU�GpWpULRUDWLRQ��DOWpUDWLRQ�RX�GpSHUGLWLRQ�SHQGDQW�OHXU�VpMRXU�HQ�GpS{W�QH�SHXW�GRQQHU�OLHX�j�GRPPDJHV�HW�LQWpUrWV��TXHOOH�TXHQ�VRLW�OD�FDXVH�������/HV�IUDLV�GH�WRXWH�QDWXUH�UpVXOWDQW�GH�OD�FRQVWLWXWLRQ�HW�GX�VpMRXU�HQ�GpS{W�VRQW�j�OD�FKDUJH�GHV�PDUFKDQGLVHV���$UWLFOH�����/HV� DJHQWV� GHV� 'RXDQHV� QH� SHXYHQW� SURFpGHU� j� ORXYHUWXUH� GHV� FROLV� FRQVWLWXpV� HQ� GpS{W� GH� GRXDQH� HW� j� OD�YpULILFDWLRQ�GH�OHXU�FRQWHQX�TXHQ�SUpVHQFH�GX�SURSULpWDLUH�RX�GX�GHVWLQDWDLUH�RX�j�GpIDXW��GXQ�SHUVRQQH�GpVLJQpH�j�OD�UHTXrWH�GX�FKHI�GH�%XUHDX�GHV�'RXDQHV�SDU�OH�MXJH�GH�SUHPLqUH�LQVWDQFH���

&+$3,75(�,,��9(17(6�'(6�0$5&+$1',6(6��$UWLFOH����������/HV�PDUFKDQGLVHV�TXL�QRQW�SDV�pWp�HQOHYpHV�GDQV�OH�GpODL�GH�TXDWUH�PRLV�j�GDWHU�GH�OHXU�LQVFULSWLRQ�DX�UHJLVWUH�GH�GpS{W�VRQW�YHQGXHV�DX[�HQFKqUHV�SXEOLTXHV�������/HV�PDUFKDQGLVHV�SpULVVDEOHV�RX�HQ�PDXYDLV�pWDW�GH�FRQVHUYDWLRQ�SHXYHQW�rWUH�YHQGXHV�LPPpGLDWHPHQW�DYHF�ODXWRULVDWLRQ�GX�MXJH�GH�SUHPLqUH�LQVWDQFH�������/HV�PDUFKDQGLVHV�GXQH�YDOHXU�LQIpULHXUH�j��������)�&)$�TXL�QH�VRQW�SDV�HQOHYpHV�j�OH[SLUDWLRQ�GX�GpODL�GH�TXDWUH�PRLV� YLVp� DX� SDUDJUDSKH� SUHPLHU� FL�GHVVXV� VRQW� FRQVLGpUpHV� FRPPH�DEDQGRQQpHV��/H� VHUYLFH�GHV�'RXDQHV�SHXW� OHV� YHQGUH� DX[� HQFKqUHV� SXEOLTXHV� RX� HQ� IDLUH� GRQ� j� GHV� K{SLWDX[�� KRVSLFHV� RX� DXWUH� pWDEOLVVHPHQW� GH�ELHQIDLVDQFH���$UWLFOH���������� /D� YHQWH� GHV� PDUFKDQGLVHV� HVW� HIIHFWXpH� SDU� OHV� VRLQV� GX� VHUYLFH� GHV� GRXDQHV� DX� SOXV� RIIUDQW� HW� GHUQLHU�HQFKpULVVHXU������� /HV� PDUFKDQGLVHV� VRQW� YHQGXHV� OLEUHV� GH� WRXV� GURLWV� HW� WD[HV� SHUoXV� SDU� OD� GRXDQH� DYHF� IDFXOWp�� SRXU�ODGMXGLFDWDLUH��GHQ�GLVSRVHU�SRXU�WRXWHV�OHV�GHVWLQDWLRQV�DXWRULVpHV�SDU�OpJLVODWLRQ�HW�OD�UpJOHPHQWDWLRQ�HQ�YLJXHXU���$UWLFOH����������/H�SURGXLW�GH�OD�YHQWH�HVW�DIIHFWp��SDU�RUGUH�GH�SULRULWp�HW�j�GXH�FRQFXUUHQFH���D���$X�UqJOHPHQW�GHV�IUDLV�HW�DXWUHV�GpSHQVHV�DFFHVVRLUHV�GH�WRXWH�QDWXUH��HQJDJpV�SDU�OD�GRXDQH�SRXU�OD�FRQVWLWXWLRQ�HW�OH�VpMRXU�HQ�GpS{W�DLQVL�TXH�SRXU�OD�YHQWH�GHV�PDUFKDQGLVHV���E���$X�UHFRXYUHPHQW�GHV�GURLWV�HW�WD[HV�GRQW�VRQW�SDVVLEOHV�OHV�PDUFKDQGLVHV�HQ�UDLVRQ�GH�OD�GHVWLQDWLRQ�TXL�OHXU�HVW�GRQQpH�������/RUVTXH�OH�SURGXLW�GH�OD�YHQWH�HVW�VXIILVDQW��LO�HVW�SURFpGp�DX�UqJOHPHQW�GH�WRXV�DXWUHV�IUDLV�SRXYDQW�JUHYHU�OD�PDUFKDQGLVH�� /H� UHOLTXDW� pYHQWXHO� HVW� YHUVp� HQ� GpS{W� DX� 7UpVRU�� R�� LO� UHVWH� SHQGDQW� GHX[� DQV� j� OD� GLVSRVLWLRQ� GX�SURSULpWDLUH�GHV�PDUFKDQGLVHV�RX�GHV�D\DQWV�GURLWV��3DVVp�FH�GpODL��LO�HVW�DFTXLV�DX�%XGJHW�GH�O(WDW��7RXWHIRLV��VLO�HVW�LQIpULHXU�j��������)UDQFV�&)$�OH�UHOLTXDW�HVW�SULV�VDQV�GpSHQVHV�HQ�UHFHWWH�GpILQLWLYH�DX�%XGJHW�GH�O(WDW�������/RUVTXH�OH�SURGXLW�GH�OD�YHQWH�HVW�LQVXIILVDQW�SRXU�UpJOHU�OHV�FUpDQFHV�pQXPpUpHV�DX�SDUDJUDSKH���FL�GHVVXV��OHV�VRPPHV�VRQW�YHUVpHV�HQ�GpS{W�DX�WUpVRU�HW�UpSDUWLHV��VLO�\�D�OLHX��VHORQ�OD�SURFpGXUH�GH�GLVWULEXWLRQ�SDU�FRQWULEXWLRQ��j�OD�GLOLJHQFH�GH�O$GPLQLVWUDWLRQ��/H�MXJH�FRPSpWHQW�HVW�OH�MXJH�GLQVWDQFH�GX�OLHX�GH�GpS{W���

Page 33: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 33 -

7,75(�9,,��

23(5$7,216�35,9,/(*,((6��

Page 34: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 34 -

&+$3,75(�,��$'0,66,216�(1�)5$1&+,6(6��$UWLFOH����������3DU�GpURJDWLRQ�DX[�GLVSRVLWLRQV�GHV�DUWLFOHV������HW����FL�GHVVXV��OLPSRUWDWLRQ�HQ�IUDQFKLVH�GHV�GURLWV�HW�WD[HV�SHXW�rWUH�DXWRULVpH�HQ�IDYHXU���D��� GHV�PDUFKDQGLVHV�RULJLQDLUHV�GX� WHUULWRLUH�GRXDQLHU�RX�QDWLRQDOLVpHV�SDU� OH� �SDLHPHQW�GHV�GURLWV�� HQ� UHWRXU�GH�OpWUDQJHU���E���GHV�HQYRLV�GHVWLQpV�DX[�$PEDVVDGHXUV��DX[�VHUYLFHV�GLSORPDWLTXHV�HW�FRQVXODLUHV�HW�DX[�PHPEUHV�pWUDQJHUV�GH�FHUWDLQV�RUJDQLVPHV�LQWHUQDWLRQDX[�RIILFLHOV�VLpJHDQW�DX�%XUNLQD�)DVR��F���GHV�HQYRLV�GHVWLQpV�j�OD�&URL[�5RXJH�HW�DX[�DXWUHV�RHXYUHV�GH�VROLGDULWp�GH�FDUDFWqUH�QDWLRQDO���G���GHV�HQYRLV�H[FHSWLRQQHOV�GpSRXUYXV�GH�WRXW�FDUDFWqUH�FRPPHUFLDO�������/HV� FRQGLWLRQV� GDSSOLFDWLRQ� GX� SUpVHQW� DUWLFOH� VRQW� IL[pH� SDU� DUUrWpV� GX�0LQLVWUH� FKDUJp� GHV�)LQDQFHV� �&HV�DUUrWpV�SHXYHQW� VXERUGRQQHU� ODGPLVVLRQ�HQ� IUDQFKLVH�j� OD�FRQGLWLRQ�GH�UpFLSURFLWp�GH� OD�SDUW�GHV�SD\V�pWUDQJHUV�HW�GpFLGHU�TXH�OHV�REMHWV�D\DQW�EpQpILFLp�GH�OD�IUDQFKLVH�QH�SRXUURQW�SDV�rWUH�FpGpV�j�WLWUH�RQpUHX[�RX�JUDWXLW�RX�DIIHFWpV�j GDXWUHV�GHVWLQDWLRQV��SHQGDQW�XQ�GpODL�GpWHUPLQp�����

&+$3,75(�,,�$9,7$,//(0(17�'(6�$(521()6��$UWLFOH�����6RQW�H[HPSWpV�GHV�GURLWV�GHQWUpH� OHV�K\GURFDUEXUHV�GHVWLQpV�j� ODYLWDLOOHPHQW�GHV�DpURQHIV��PLOLWDLUHV�RX�FLYLO��TXL�HIIHFWXHQW�XQH�QDYLJDWLRQ�DX�GHOj�GHV�IURQWLqUHV�GX�WHUULWRLUH�GRXDQLHU���$UWLFOH�����/HV� YLYUHV� HW� SURYLVLRQV� GH� ERUG� DSSRUWpV� SDU� OHV� DpURQHIV� YHQDQW� GH� OpWUDQJHU� QH� SHXYHQW� rWUH� YHUVpV� VXU� OH�WHUULWRLUH�GRXDQLHU�TXDSUqV�GpFODUDWLRQ�HQ�GpWDLO�HW�DFTXLWWHPHQW�GHV�GURLWV�HW�WD[HV���

17 Voir annexe III. - Arrêté n° 404 du 2 Novembre 1962. 18 Voir annexe XXII - Décret n° 67-246/PRES du 15/09/1967.

Page 35: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 35 -

7,75(�9,,,��

&,5&8/$7,21�(7�'(7(17,21�'(6�0$5&+$1',6(6�$�/,17(5,(85�'8�7(55,72,5(�'28$1,(5��

Page 36: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 36 -

&+$3,75(�,�&,5&8/$7,21�(7�'(7(17,21�'(6�0$5&+$1',6(6�'$16�/(�5$<21�'(6�'28$1(6��6HFWLRQ����&LUFXODWLRQ�GHV�PDUFKDQGLVHV��$UWLFOH����������/HV�PDUFKDQGLVHV�QH�SHXYHQW�FLUFXOHU�GDQV�OH�UD\RQ�GHV�'RXDQHV�VDQV�rWUH�DFFRPSDJQpHV�GXQ�SDVVDYDQW�RX�GXQH�DXWUH�H[SpGLWLRQ�GH�GRXDQH�HQ�WHQDQW�OLHX�������&H�GRFXPHQW�HVW�GpOLYUp�SDU���D���OH�%XUHDX�RX�3RVWH�GH�'RXDQH�OH�SOXV�YRLVLQ�GX�SRLQW�GHQWUpH�GDQV�OH�UD\RQ�SRXU�OHV�PDUFKDQGLVHV�LPSRUWpHV�GH�OpWUDQJHU�RX�H[SpGLpHV�GH�OLQWpULHXU�GX�WHUULWRLUH�GRXDQLHU�j�GHVWLQDWLRQ�GH�OpWUDQJHU���E���OH�%XUHDX�RX�3RVWH�GH�GRXDQH�OH�SOXV�YRLVLQ�GX�OLHX�GH�SURGXFWLRQ�SRXU�OHV��PDUFKDQGLVHV�RULJLQDLUHV�GX�UD\RQ�������'HV�GpURJDWLRQV�DX[�UqJOHV�pQRQFpHV�FL�GHVVXV�SHXYHQW�rWUH�DFFRUGpHV�SDU�YRLH�UpJOHPHQWDLUH���$UWLFOH�����/HV�SDVVDYDQWV�HW�DXWUHV�H[SpGLWLRQV�GHVWLQpV�j�FRXYULU�OD�FLUFXODWLRQ�GHV�PDUFKDQGLVHV�GDQV�OH�UD\RQ�GHV�GRXDQHV�GRLYHQW�LQGLTXHU�OH�OLHX�GH�GHVWLQDWLRQ�GHV�GLWHV�PDUFKDQGLVHV��OD�URXWH�j�SDUFRXULU�HW�OH�GpODL�GDQV�OHTXHO�OH�WUDQVSRUW�GRLW�rWUH�HIIHFWXp��$�OH[SLUDWLRQ�GX�GpODL�IL[p��OH�WUDQVSRUW�QHVW�SOXV�FRXYHUW�SDU�OHV�GRFXPHQWV�GpOLYUpV���$UWLFOH����������/HV�WUDQVSRUWHXUV�VRQW�WHQXV�GH�QH�SDV�VpFDUWHU�GH�OD�URXWH�LQGLTXpH�VXU�OH�SDVVDYDQW��VDXI�FDV�GH�IRUFH�PDMHXUH�G�PHQW�MXVWLILp�������,OV�GRLYHQW�UHSUpVHQWHU�OHV�PDUFKDQGLVHV�DLQVL�TXH�OHV�SDVVDYDQWV�HW�DXWUHV�WLWUHV�HQ�WHQDQW�OLHX��D���$X[�GLYHUV�EXUHDX[�RX�SRVWHV�GH�GRXDQH�TXL�VH�WURXYHQW�VXU�OHXU�URXWH���E���+RUV�GHV�EXUHDX[��j�WRXWH�UpTXLVLWLRQ�GHV�DJHQWV�GHV�GRXDQHV���6HFWLRQ����'pWHQWLRQ�GHV�PDUFKDQGLVHV��$UWLFOH�����/D�GpWHQWLRQ�GH�PDUFKDQGLVHV�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�j�OHQWUpH��SRXU�OHVTXHOOHV�LO�QH�SHXW�rWUH�SURGXLW��j�OD�SUHPLqUH�UpTXLVLWLRQ�GHV�DJHQWV�GHV�GRXDQHV��VRLW�GHV�TXLWWDQFHV�DWWHVWDQW�TXH�FHV�PDUFKDQGLVHV�RQW�pWp�UpJXOLqUHPHQW�LPSRUWpHV�� VRLW� GHV� IDFWXUHV�GDFKDW�� ERUGHUHDX[�GH� IDEULFDWLRQ�RX� WRXWHV�DXWUHV� MXVWLILFDWLRQV�GRULJLQH�pPDQDQW�GH�SHUVRQQHV� RX� GH� VRFLpWpV� UpJXOLqUHPHQW� pWDEOLHV� j� OLQWpULHXU� GX� WHUULWRLUH� GRXDQLHU�� HVW� LQWHUGLWH� GDQV� OH� UD\RQ� GHV�GRXDQHV���

&+$3,75(�,,��5(*/(6�63(&,$/(6�$33/,&$%/(6�(1�'(+256�'8�5$<21�'(6�'28$1(6��28�$�&(57$,1(6�&$7(*25,(6�'(�0$5&+$1',6(6��$UWLFOH�����'HV� GLVSRVLWLRQV� UpJOHPHQWDLUHV� SHXYHQW� pWHQGUH� OD� ]RQH� R�� SHXW� VHIIHFWXHU� OD� UHFKHUFKH� j� OD� FLUFXODWLRQ� RX� j�GRPLFLOH�GHV�PDUFKDQGLVHV�LQWURGXLWHV�HQ�IUDXGH��j�XQH�GLVWDQFH�VXSpULHXUH�j�FHOOHV�TXL�RQW�pWp�IL[pHV�SDU�ODUWLFOH����FL�GHVVXV����$UWLFOH���������� &HX[� TXL�� VXU� OHQVHPEOH� GX� WHUULWRLUH� GRXDQLHU�� GpWLHQQHQW� RX� WUDQVSRUWHQW� OHV� PDUFKDQGLVHV�� GRLYHQW�� j�SUHPLqUH� UpTXLVLWLRQ� GHV� DJHQWV� GHV� GRXDQHV�� SURGXLUH� VRLW� GHV� TXLWWDQFHV� DWWHVWDQW� TXH� FHV�PDUFKDQGLVHV� RQW� pWp�UpJXOLqUHPHQW�LPSRUWpHV��VRLW�GHV�IDFWXUHV�GDFKDWV��ERUGHUHDX[�GH�IDEULFDWLRQ�RX�WRXWHV�DXWUHV�MXVWLILFDWLRQV�GRULJLQH�pPDQDQW�GH�SHUVRQQHV�RX�GH�VRFLpWpV�UpJXOLqUHPHQW�pWDEOLHV�j�OLQWpULHXU�GX�WHUULWRLUH�GRXDQLHU��

19 Voir décret n° 0261/FP/MF du 30 Mars 1989 - Annexe 1.

Page 37: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 37 -

�����&HX[� TXL� RQW� GpWHQX�� WUDQVSRUWp�� YHQGX�� FpGp� RX� pFKDQJp� OHV� GLWHV�PDUFKDQGLVHV� HW� FHX[�TXL� RQW� pWDEOL� OHV�MXVWLILFDWLRQV� GRULJLQH� VRQW� pJDOHPHQW� WHQXV� GH� SUpVHQWHU� OHV� GRFXPHQWV� YLVpV� DX� SDUDJUDSKH� SUHPLHU� FL�GHVVXV�� j�WRXWH� UpTXLVLWLRQ� GHV� DJHQWV� GHV� GRXDQHV� IRUPXOpH� GDQV� XQ� GpODL� GH� WURLV� DQV�� VRLW� j� SDUWLU� GX� PRPHQW� R�� OHV�PDUFKDQGLVHV�RQW�FHVVp�GrWUH�HQWUH�OHXUV�PDLQV��VRLW�j�SDUWLU�GH�OD�GDWH�GH�GpOLYUDQFH�GHV�MXVWLILFDWLRQV�GRULJLQH��

Page 38: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 38 -

7,75(�,;��

7$;(6�',9(56(6�3(5&8(6�3$5�/$�'28$1(��$UWLFOH�����/HV� WD[HV� DXWUHV� TXH� FHOOHV� TXL� VRQW� LQVFULWHV� DX� WDULI� GHV� 'RXDQHV� HW� GRQW� OH� VHUYLFH� GHV� 'RXDQHV� HVW� FKDUJp�GDVVXUHU�OD�SHUFHSWLRQ��VRQW�OLTXLGpHV�HW�SHUoXHV�HW�OHXU�UHFRXYUHPHQW�SRXUVXLYL�FRPPH�HQ�PDWLqUH�GH�GRXDQH���

Page 39: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 39 -

7,75(�;��

&217(17,(8;��

Page 40: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 40 -

&+$3,75(�,�'(),1,7,21�'(6�,1)5$&7,216�'28$1,(5(6��$UWLFOH�����3DU� LQIUDFWLRQV� GRXDQLqUHV�� RQ� HQWHQG� OHV� LQIUDFWLRQV� DX[� SUHVFULSWLRQV� GX� SUpVHQW� FRGH� HW� FHOOHV� GHV� ORLV� HW�UqJOHPHQWV�GRXDQLHUV�GpILQLV�SDU�ODUWLFOH�SUHPLHU�FL�GHVVXV���

&+$3,75(�,,�&2167$7$7,21�'(6�,1)5$&7,216�'28$1,(5(6��6HFWLRQ����&RQVWDWDWLRQ�SDU�SURFqV�YHUEDO�GH�6DLVLH��3DUDJUDSKH�����3HUVRQQHV�DSSHOpHV�j�RSpUHU�GHV�VDLVLHV�� 'URLWV�HW�2EOLJDWLRQV�GHV�6DLVLVVDQWV

$UWLFOH����������/HV�LQIUDFWLRQV�GRXDQLqUHV�SHXYHQW�rWUH�FRQVWDWpHV�SDU�XQ�DJHQW�GHV�GRXDQHV�RX�GH�WRXWH�DXWUH�DGPLQLVWUDWLRQ�������&HX[�TXL�FRQVWDWHQW�XQH� LQIUDFWLRQ�GRXDQLqUH�RQW� OH�GURLW�GH� VDLVLU� WRXV�REMHWV�SDVVLEOHV�GH�FRQILVFDWLRQ��GH�UHWHQLU� OHV�H[SpGLWLRQV�HW�WRXV�DXWUHV�GRFXPHQWV�UHODWLIV�DX[�REMHWV�VDLVLV�HW�GH�SURFpGHU�j�OD�UHWHQXH�SUpYHQWLYH�GHV�REMHWV�DIIHFWpV�j�OD�V�UHWp�GHV�SpQDOLWpV�������,OV�QH�SHXYHQW�SURFpGHU�j�OD�FDSWXUH�GHV�SUpYHQXV�TXHQ�FDV�GH�IODJUDQW�GpOLW��� 3DUDJUDSKH�����)RUPDOLWpV�JpQpUDOHV�HW�REOLJDWRLUHV�j�SHLQH�GH�QXOOLWp�GHV�SURFqV�YHUEDX[�GH�VDLVLH���$UWLFOH����������D����$XWDQW�TXH�OHV�FLUFRQVWDQFHV�OH�SHUPHWWHQW��OHV�PDUFKDQGLVHV�HW�PR\HQV�GH�WUDQVSRUW�VDLVLV�VRQW�FRQGXLWV�HW�GpSRVpV�DX�%XUHDX��DX�3RVWH�RX�j�OD�%ULJDGH�GH�'RXDQH�OH�SOXV�SURFKH�GX�OLHX�GH�OD�VDLVLH��E�� /RUVTXRQ� QH� SHXW� OHV� FRQGXLUH� LPPpGLDWHPHQW� DX�EXUHDX�� DX�SRVWH�RX� j� OD� EULJDGH�RX� ORUVTXLO� Q\� D�SDV�GH�EXUHDX��GH�SRVWH�RX�GH�EULJDGH�GDQV�OD�ORFDOLWp��OHV�REMHWV��VDLVLV�SHXYHQW�rWUH�FRQILpV�j�OD�JDUGH�GX�SUpYHQX�RX�GXQ�WLHUV��VXU�OHV�OLHX[�GH�OD�VDLVLH�RX�GDQV�XQH�DXWUH�ORFDOLWp��������/HV�DJHQWV�TXL�RQW�FRQVWDWp�XQH� LQIUDFWLRQ�UpGLJHQW� OH�SURFqV�YHUEDO�VDQV�GLYHUWLU�j�GDXWUHV�DFWHV�HW��DX�SOXV�WDUG��LPPpGLDWHPHQW�DSUqV�OH�WUDQVSRUW�HW�OH�GpS{W�GHV�REMHWV�VDLVLV������� D�� /H� SURFqV�YHUEDO� SHXW� rWUH� UpGLJp� DX� OLHX� GH� GpS{W� GHV� REMHWV� VDLVLV�� RX� DX� OLHX� GH� OD� FRQVWDWDWLRQ� GH�OLQIUDFWLRQ��,O�SHXW�pJDOHPHQW�rWUH�UpGLJp�DX�VLqJH�GH� OD�EULJDGH�GH�*HQGDUPHULH��DX�EXUHDX�GXQ�IRQFWLRQQDLUH�GHV�)LQDQFHV��DX�EXUHDX�GX�FKHI�GH�SRVWH�DGPLQLVWUDWLI�RX�GX�0DLUH��E��(Q�FDV�GH�VDLVLH�GDQV�XQH�PDLVRQ��OH�SURFqV�YHUEDO�SHXW�\�rWUH�YDODEOHPHQW�UpGLJp���$UWLFOH�����/HV�SURFqV�YHUEDX[�pQRQFHQW�OD�GDWH�HW�OD�FDXVH�GH�OD�VDLVLH��OD�GpFODUDWLRQ�TXL�HQ�D�pWp�IDLWH�DX�SUpYHQX��OHV�QRPV��TXDOLWpV� HW� GHPHXUHV� GHV� VDLVLVVDQWV� HW� GH� OD� SHUVRQQH� FKDUJpH� GHV� SRXUVXLWHV� �� OD� QDWXUH� GHV� REMHWV� VDLVLV� HW� OHXU�TXDQWLWp� �� OD� SUpVHQFH�GX�SUpYHQX� j� OHXU�GHVFULSWLRQ�RX� OD� VRPPDWLRQ�TXL� OXL� D� pWp� IDLWH�G\� DVVLVWHU� �� OH�QRP�HW� OD�TXDOLWp�GX�JDUGLHQ���OH�OLHX�GH�OD�UpGDFWLRQ�GX�SURFqV�YHUEDO�HW�OKHXUH�GH�VD�FO{WXUH���$UWLFOH����������/RUVTXH�OHV�PDUFKDQGLVHV�VDLVLHV�QH�VRQW�SDV�VRXV�DXWRULVDWLRQ�VSpFLDOH�LO�HVW�RIIHUW�PDLQOHYpH�GHV�PR\HQV�GH�WUDQVSRUW�VRXV�FDXWLRQ�VROYDEOH�RX�VRXV�FRQVLJQDWLRQ�GH�OD�YDOHXU��������&HWWH�RIIUH�DLQVL�TXH�OD�UpSRQVH�VRQW�PHQWLRQQpHV�DX�SURFqV�YHUEDO���$UWLFOH����������6L� OH�SUpYHQX�HVW�SUpVHQW�� OH�SURFqV�YHUEDO�pQRQFH�TXLO� OXL�HQ�D�pWp�GRQQp�OHFWXUH��TXLO�D�pWp� LQWHUSHOOp�GH� OH�VLJQHU�HW�TXLO�HQ�D�UHoX�WRXW�GH�VXLWH�FRSLH�������/RUVTXH�OH�SUpYHQX�HVW�DEVHQW��OD�FRSLH�HVW�DIILFKpH�GDQV�OHV�YLQJW�TXDWUH�KHXUHV�j�OD�SRUWH�GX�EXUHDX�RX�GH�OD�EULJDGH�GH�GRXDQH�RX�GH�OD�PDLULH�GX�OLHX�GH�UpGDFWLRQ�GX�SURFqV�YHUEDO���VLO�QH[LVWH�GDQV�FH�OLHX�QL�EXUHDX�QL�EULJDGH�RX�SRVWH�GH�GRXDQH��

Page 41: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 41 -

�����'DQV� OXQ� HW� ODXWUH� FDV�� FH�SURFqV�YHUEDO� FRPSRUWH� FLWDWLRQ� j� FRPSDUDvWUH�GHYDQW� OH� WULEXQDO�� GDQV�XQ�GpODL�PD[LPXP� GH� KXLW� MRXUV�� RXWUH� OHV� GpODLV� RUGLQDLUHV� GH� GLVWDQFH�� VDXI� HQ�PDWLqUH� FRUUHFWLRQQHOOH�� R�� OD� FLWDWLRQ� HVW�GRQQpH�GDQV�OHV�FRQGLWLRQV�LQGLTXpHV�j�ODUWLFOH�����FL�DSUqV���$UWLFOH����������/HV�SURFqV�YHUEDX[�VRQW�DIILUPpV�GHYDQW�OH�MXJH�GLQVWDQFH�GDQV�OH�GpODL�GRQQp�SRXU�FRPSDUDvWUH���ODIILUPDWLRQ�pQRQFH�TXLO�HQ�D�pWp�GRQQp�OHFWXUH�j�ODIILUPDQW�������(Q�PDWLqUH�FRUUHFWLRQQHOOH��OHV�VDLVLVVDQWV�RQW�WURLV�MRXUV�SRXU�DIILUPHU�OHXUV�SURFqV�YHUEDX[��������/HV�DJHQWV�GHV�GRXDQHV�HW�OHV�IRQFWLRQQDLUHV�DVVHUPHQWpV�GHV�DXWUHV�$GPLQLVWUDWLRQV�VRQW�WRXWHIRLV�GLVSHQVpV�GH�OD�IRUPDOLWp�GH�ODIILUPDWLRQ��� 3DUDJUDSKH�����)RUPDOLWpV�UHODWLYHV�j�TXHOTXHV�VDLVLHV�SDUWLFXOLqUHV���$��6DLVLHV�SRUWDQW�VXU�OH�IDX[�HW�VXU�ODOWpUDWLRQ�GHV�H[SpGLWLRQV�$UWLFOH����������6L� OH�PRWLI�GH� OD� VDLVLH�SRUWH� VXU� OH� IDX[�RX� ODOWpUDWLRQ�GHV�H[SpGLWLRQV�� OH�SURFqV�YHUEDO�pQRQFH� OH�JHQUH�GH�IDX[��OHV�DOWpUDWLRQV�RX�VXUFKDUJHV�������/HV�GLWHV�H[SpGLWLRQV��VLJQpHV�HW�SDUDSKpHV���QH�YDULHWXU���SDU�OHV�VDLVLVVDQWV�VRQW�DQQH[pHV�DX�SURFqV�YHUEDO�TXL�FRQWLHQW�OD�VRPPDWLRQ�IDLWH�DX�SUpYHQX�GH�OHV�VLJQHU��HW�VD�UpSRQVH���%��6DLVLHV�j�GRPLFLOH$UWLFOH����������(Q�FDV�GH�VDLVLH�j�GRPLFLOH��OHV�PDUFKDQGLVHV�QRQ�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�QH�VRQW�SDV�GpSODFpHV��VRXV�UpVHUYH�TXH� OH�SUpYHQX�GRQQH�FDXWLRQ�VROYDEOH�GH�OHXU�YDOHXU��6L� OH�SUpYHQX�QH�IRXUQLW�SDV�GH�FDXWLRQ��RX�VLO�VDJLW�GREMHW�VRXPLV�j�DXWRULVDWLRQ�VSpFLDOH��OHV�PDUFKDQGLVHV�VRQW�WUDQVSRUWpHV�DX�SOXV�SURFKDLQ�EXUHDX�RX�FRQILpHV�j�XQ�WLHUV�JDUGLHQ�FRQVWLWXp�VRLW�VXU�OHV�OLHX[�GH�OD�VDLVLH��VRLW�GDQV�XQH�DXWUH�ORFDOLWp������� /H� UHSUpVHQWDQW� GHV� DXWRULWpV� FLYLOHV� GX� OLHX� GH� VDLVLH� RX� ORIILFLHU� GH� 3ROLFH� -XGLFLDLUH�� LQWHUYHQX� GDQV� OHV�FRQGLWLRQV�IL[pHV�j�ODUWLFOH����FL�GHVVXV��GRLW�DVVLVWHU�j�OD�UpGDFWLRQ�GX�SURFqV�YHUEDO���HQ�FDV�GH�UHIXV��LO�VXIILW��SRXU�OD�UpJXODULWp�GHV�RSpUDWLRQV��TXH�OH�3URFqV��YHUEDO�FRQWLHQQH�OD�PHQWLRQ�GH�OD�UpTXLVLWLRQ�HW�GX�UHIXV���&��6DLVLH�HQ�GHKRUV�GX�UD\RQ$UWLFOH�����(Q�GHKRUV�GX�UD\RQ��OHV�GLVSRVLWLRQV�GHV�DUWLFOHV�SUpFpGHQWV�VRQW�DSSOLFDEOHV�WDQW�DX[�LQIUDFWLRQV�UHOHYpHV�GDQV�OHV�EXUHDX[��HQWUHS{WV�HW�DXWUHV�OLHX[�VRXPLV�j�OD�VXUYHLOODQFH�GX�VHUYLFH�GHV�GRXDQHV�TXDX[�LQIUDFWLRQV�FRQVWDWpHV�j�OD�FLUFXODWLRQ�RX�j�OD�GpWHQWLRQ��� 3DUDJUDSKH�,9���5qJOHV�j�REVHUYHU�DSUqV�OD�UpGDFWLRQ�GX�SURFqV�YHUEDO�GH�VDLVLH����$UWLFOH����������$SUqV�DIILUPDWLRQ��VLO�\�D�OLHX��OHV�SURFqV�YHUEDX[�FRQVWDWDQW�OHV�GpOLWV�GH�GRXDQH�VRQW�UHPLV�DX�3URFXUHXU�GX�)DVR�RX�DX�0DJLVWUDW�TXL�HQ�UHPSOLW�OHV�IRQFWLRQV��HW�OHV�SUpYHQXV�FDSWXUpV�VRQW�WUDGXLWV�GHYDQW�FH�0DJLVWUDW�������$� FHW� HIIHW�� OHV� DXWRULWpV� FLYLOHV� HW�PLOLWDLUHV� VRQW� WHQXHV� GH� SUrWHU�PDLQ� IRUWH� DX[� DJHQWV� GHV� GRXDQHV� j� OD�SUHPLqUH�UpTXLVLWLRQ������� 6DXI� DSSOLFDWLRQ� GHV� GLVSRVLWLRQV� GH� ODUWLFOH� ���� FL�DSUqV�� OHV� SUpYHQXV� FDSWXUpV�� VLOV� VRQW� GH� QDWLRQDOLWp�pWUDQJqUH��GRLYHQW�rWUH�PDLQWHQXV�HQ�GpWHQWLRQ�SUpYHQWLYH�MXVTXj�OD�GDWH�GX�MXJHPHQW�RX�GH�OD�WUDQVDFWLRQ�HQWUDvQDQW�ODEDQGRQ�GHV�SRXUVXLWHV�GH�O$GPLQLVWUDWLRQ�GHV�'RXDQHV���

6HFWLRQ����&RQVWDWDWLRQ�SDU�SURFqV�YHUEDO�GH�FRQVWDW���$UWLFOH���������� /HV� UpVXOWDWV� GHV� FRQWU{OHV� RSpUpV� GDQV� OHV� FRQGLWLRQV� SUpYXHV� j� ODUWLFOH� ��� FL�GHVVXV� HW�� GXQH� PDQLqUH�JpQpUDOH��FHX[�GHV�HQTXrWHV�HW� LQWHUURJDWRLUHV�HIIHFWXpV�SDU� OHV�DJHQWV�GHV�GRXDQHV�VRQW�FRQVLJQpV�GDQV�OHV�SURFqV�YHUEDX[�GH�FRQVWDW������� &HV� SURFqV�YHUEDX[� pQRQFHQW� OD� GDWH� HW� OH� OLHX� GHV� FRQWU{OHV� HW� GHV� HQTXrWHV� HIIHFWXpV�� OD� QDWXUH� GHV�FRQVWDWDWLRQV�IDLWHV�HW�GHV�UHQVHLJQHPHQWV�UHFXHLOOLV��OD�VDLVLH�GHV�GRFXPHQWV��VLO�\�D�OLHX��DLQVL�TXH�OHV�QRPV��TXDOLWpV�HW�UpVLGHQFH�DGPLQLVWUDWLYH�GHV�DJHQWV�YHUEDOLVDWHXUV��,OV�LQGLTXHQW��HQ�RXWUH��TXH�FHX[�FKH]�TXL�OHQTXrWH�RX�OH�FRQWU{OH�D pWp�HIIHFWXp�RQW�pWp�LQIRUPpV�GH�OD�GDWH�HW�GX�OLHX�GH�OD�UpGDFWLRQ�GH�FH�UDSSRUW�HW�TXH�VRPPDWLRQ�OHXU�D�pWp�IDLWH�

Page 42: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 42 -

GDVVLVWHU�j�FHWWH�UpGDFWLRQ��6L�FHV�SHUVRQQHV�VRQW�SUpVHQWHV�j�FHWWH�UpGDFWLRQ�� LOV�SUpFLVHQW�TXH�OHFWXUH� OHXU�HQ�D�pWp�IDLWH�HW�TXHOOHV�RQW�pWp�LQWHUSHOOpHV�GH�OH�VLJQHU���6HFWLRQ����'LVSRVLWLRQV�FRPPXQHV�DX[�SURFqV�YHUEDX[��GH�VDLVLH�HW�DX[�SURFqV�YHUEDX[�GH�FRQVWDW��� 3DUDJUDSKH�����7LPEUH�HW�HQUHJLVWUHPHQW���$UWLFOH���������� /HV� SURFqV�YHUEDX[� GH� GRXDQH� DLQVL� TXH� OHV� VRXPLVVLRQV� HW� WUDQVDFWLRQV� HQ� WHQDQW� OLHX� VRQW� GLVSHQVpV� GHV�IRUPDOLWpV�GH�WLPEUH�HW�GHQUHJLVWUHPHQW���������/HV�VRXPLVVLRQV�HW�WUDQVDFWLRQV�HQ�WHQDQW� OLHX�VRQW�VRXPLVHV�DX[�IRUPDOLWpV�GH�WLPEUH�GH�GLPHQVLRQ�GRQW�OH�SUL[�HVW�j�OD�FKDUJH�GHV�SUpYHQXV��� 3DUDJUDSKH�����)RUFH�SUREDQWH�GHV�SURFqV�YHUEDX[�UpJXOLHUV�HW�YRLHV�RXYHUWHV�DX[�SUpYHQXV�FRQWUH�FHWWH�IRL�OpJDOH���$UWLFOH����������/HV�SURFqV�YHUEDX[�GH�GRXDQH�UpGLJpV�SDU�GHX[�DJHQWV�GHV�'RXDQHV�RX�GH�WRXWH�DXWUH�DGPLQLVWUDWLRQ�IRQW�IRL�MXVTXj�LQVFULSWLRQ�GH�IDX[�GHV�FRQVWDWDWLRQV�PDWpULHOOHV�TXLOV�UHODWHQW������ ,OV�QH� IRQW� IRL�TXH� MXVTXj�SUHXYH�FRQWUDLUH�GH� OH[DFWLWXGH�HW�GH� OD�VLQFpULWp�GHV�DYHX[�HW�GpFODUDWLRQV�TXLOV�UDSSRUWHQW���$UWLFOH����������/HV�SURFqV�YHUEDX[�GH�GRXDQH�UpGLJpV�SDU�XQ�VHXO�DJHQW�IRQW�IRL�MXVTXj�SUHXYH�FRQWUDLUH�������(Q�PDWLqUH�GLQIUDFWLRQV�FRQVWDWpHV�SDU�3URFqV�YHUEDO�GH�FRQVWDW�j�OD�VXLWH�GXQ�FRQWU{OH�GpFULWXUHV��OD�SUHXYH�FRQWUDLUH�QH�SHXW�rWUH�UDSSRUWpH�TXDX�PR\HQ�GH�GRFXPHQWV�GH�GDWH�FHUWDLQH�DQWpULHXUH�j�FHOOH�GH�OHQTXrWH�HIIHFWXpH�SDU�OHV�DJHQWV�YHUEDOLVDWHXUV���$UWLFOH�����/HV�WULEXQDX[�QH�SHXYHQW�DGPHWWUH���FRQWUH�OHV�3URFqV�YHUEDX[�GH�GRXDQH��GDXWUHV�QXOOLWpV�TXH�FHOOHV�UpVXOWDQW�GH�ORPLVVLRQ�GHV�IRUPDOLWpV�SUHVFULWHV�SDU�OHV�DUWLFOHV���������������j�����HW�����FL�GHVVXV���$UWLFOH����������&HOXL�TXL�YHXW�VLQVFULUH�HQ�IDX[�FRQWUH�XQ�SURFqV�YHUEDO�HVW�WHQX�GHQ�IDLUH�GpFODUDWLRQ�SDU�pFULW��HQ�SHUVRQQH�RX� SDU� IRQGp� GH� SRXYRLU� VSpFLDO�� DX� SOXV� WDUG� j� ODXGLHQFH� LQGLTXpH� SDU� OD� VRPPDWLRQ� GH� FRPSDUDvWUH� GHYDQW� OH�WULEXQDO�TXL�GRLW�FRQQDvWUH�GH�OLQIUDFWLRQ�������,O�GRLW��GDQV�OHV�KXLW�MRXUV�VXLYDQWV��IDLUH�DX�JUHIIH�GX�GLW�WULEXQDO�OH�GpS{W�GHV�PR\HQV�GH�IDX[�HW�GHV�QRPV�HW�TXDOLWpV�GHV�WpPRLQV�TXLO�YHXW�IDLUH�HQWHQGUH���OH�WRXW�VRXV�SHLQH�GH�GpFKpDQFH�GH�OLQVFULSWLRQ�GH�IDX[�������&HWWH�GpFODUDWLRQ�HVW�UHoXH�HW�VLJQpH�SDU�OH�MXJH�HW�OH�JUHIILHU�GDQV�OH�FDV�R��OH�GpFODUDQW�QH�VDLW�pFULUH�QL�VLJQHU���$UWLFOH����������'DQV�OH�FDV�GXQH�LQVFULSWLRQ�GH�IDX[�FRQWUH�XQ�3URFqV�YHUEDO�FRQVWDWDQW�OD�IUDXGH��VL�OLQVFULSWLRQ�HVW�IDLWH�GDQV�OH� GpODL� HW� VXLYDQW� OD� IRUPH� SUHVFULWH� SDU� ODUWLFOH� SUpFpGHQW� HW� HQ� VXSSRVDQW� TXH� OHV�PR\HQV� GH� IDX[�� VLOV� pWDLHQW�SURXYpV�� GpWUXLVHQW� OH[LVWHQFH� GH� OD� IUDXGH� j� OpJDUG� GH� OLQVFULYDQW�� OH� MXJH� IDLW� OHV� GLOLJHQFHV� FRQYHQDEOHV� SRXU� \�VWDWXHU�VDQV�GpODL������� ,O� HVW� VXUVLV� DX� MXJHPHQW�GH� OLQIUDFWLRQ� MXVTX� DSUqV� OH� MXJHPHQW�GH� OLQVFULSWLRQ�GH�IDX[�� OH� WULEXQDO�VDLVL�GH�OLQIUDFWLRQ�RUGRQQH�DORUV�SURYLVRLUHPHQW�OD�YHQWH�GHV�PDUFKDQGLVHV�VXMHW�j�GpSpULVVHPHQW�HW�GHV�DQLPDX[�TXL�DXURQW�VHUYL�DX�WUDQVSRUW���$UWLFOH�����/RUVTXXQH�LQVFULSWLRQ�GH�IDX[�QD�SDV�pWp�IDLWH�GDQV�OH�GpODL�HW�VXLYDQW�OHV�IRUPHV�GpWHUPLQpHV�SDU�ODUWLFOH�����FL�GHVVXV��LO�HVW��VDQV�\�DYRLU�DXFXQ�pJDUG��SURFpGp�j�OLQVWUXFWLRQ�HW�DX�MXJHPHQW�GH�ODIIDLUH���

20 Ordonnance n° 69-013/PRES/MF-C-DOM du 4-4-1969.

Page 43: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 43 -

&+$3,75(�,,,�328568,7(6��6HFWLRQ����'LVSRVLWLRQV�*pQpUDOHV��$UWLFOH����������7RXV�GpOLWV�HW�FRQWUDYHQWLRQV�SUpYXV�SDU� OHV� ORLV�HW�UqJOHPHQWV�GRXDQLHUV�SHXYHQW�rWUH�SRXUVXLYLV�HW�SURXYpV�SDU�WRXWHV�OHV�YRLHV�GH�GURLWV��DORUV�PrPH�TXDXFXQH�VDLVLH�QDXUDLW�SX�rWUH�DIIHFWpH�GDQV�OH�UD\RQ�GHV�GRXDQHV�RX�KRUV�GX�UD\RQ��RX�TXH�OHV�PDUFKDQGLVHV�D\DQW�IDLW�OREMHW�GXQH�GpFODUDWLRQ�QDXUDLHQW�GRQQp�OLHX�j�DXFXQH�REVHUYDWLRQ������� $� FHW� HIIHW�� LO� SRXUUD� rWUH� YDODEOHPHQW� IDLW� pWDW�� j� WLWUH� GH� SUHXYH�� GHV� UHQVHLJQHPHQWV�� FHUWLILFDWV�� SURFqV�YHUEDX[�HW�DXWUHV�GRFXPHQWV�IRXUQLV�RX�pWDEOLV�SDU�OHV�DXWRULWpV�GHV�SD\V�pWUDQJHUV���$UWLFOH����������/DFWLRQ�SRXU�ODSSOLFDWLRQ�GHV�SHLQHV�HVW�H[HUFpH�SDU�OH�0LQLVWqUH�3XEOLF�������/DFWLRQ�SRXU�ODSSOLFDWLRQ�GHV�VDQFWLRQV�ILVFDOHV�HVW�H[HUFpH�SDU�O$GPLQLVWUDWLRQ�GHV�'RXDQHV��/H�0LQLVWqUH�3XEOLF�SHXW�H[HUFHU�DFFHVVRLUHPHQW�ODFWLRQ�SRXU�ODSSOLFDWLRQ�GHV�VDQFWLRQV�ILVFDOHV���$UWLFOH�����4XLO�VDJLVVH�GXQH�LQVWDQFH�FLYLOH�RX�FRPPHUFLDOH�RX�GXQH�LQIRUPDWLRQ��PrPH�WHUPLQpH�SDU�XQ�QRQ�OLHX��ODXWRULWp�MXGLFLDLUH�GRLW�GRQQHU�FRQQDLVVDQFH�DX�VHUYLFH�GHV�'RXDQHV�GH�WRXWH�LQGLFDWLRQ�TXHOOH�SHXW�UHFXHLOOLU�GH�QDWXUH�j�IDLUH�SUpVXPHU�XQH�IUDXGH�FRPPLVH�HQ�PDWLqUH�GRXDQLqUH�RX�GXQH�PDQRHXYUH�TXHOFRQTXH�D\DQW�HX�SRXU�REMHW�RX�D\DQW�HX�SRXU�UpVXOWDW��GHQIUHLQGUH�OHV�GLVSRVLWLRQV�VRLW�OpJLVODWLYHV��VRLW�UpJOHPHQWDLUHV�VH�UDWWDFKDQW�j�ODSSOLFDWLRQ�GX�&RGH�GHV�'RXDQHV���$UWLFOH�����/H�SURFXUHXU�GX�)DVR�RX� OH�0DJLVWUDW�TXL�HQ�UHPSOLW� OHV� IRQFWLRQV�HVW� WHQX�GH�IDLUH�GRIILFH�WRXWHV� OHV�SRXUVXLWHV�QpFHVVDLUHV�SRXU�GpFRXYULU�OHV�HQWUHSUHQHXUV��DVVXUHXUV�HW��JpQpUDOHPHQW��WRXV�OHV�LQWpUHVVpV�j�OD�FRQWUHEDQGH���$UWLFOH�����/RUVTXH� ODXWHXU�GXQH� LQIUDFWLRQ�GRXDQLqUH�YLHQW� j�GpFpGHU�DYDQW� OLQWHUYHQWLRQ�GXQ� MXJHPHQW�GpILQLWLI�RX�GXQH�WUDQVDFWLRQ��O$GPLQLVWUDWLRQ�GHV�'RXDQHV�HVW�IRQGpH�j�H[HUFHU�FRQWUH�OD�VXFFHVVLRQ�GLUHFWH�XQH�DFWLRQ�WHQGDQW�j�IDLUH�SURQRQFHU�SDU�OH�WULEXQDO�OD�FRQILVFDWLRQ�GHV�REMHWV�SDVVLEOHV�GH�FHWWH�VDQFWLRQ�RX�OHXU�FRQWUH�YDOHXU�DX�PRPHQW�GH�OD�VDLVLH���6HFWLRQ����3RXUVXLWH�SDU�9RLH�GH�&RQWUDLQWH��� 3DUDJUDSKH�����(PSORL�GH�OD�FRQWUDLQWH��$UWLFOH�����/DGPLQLVWUDWLRQ�GHV�'RXDQHV�SHXW�GpFHUQHU�FRQWUDLQWH�SRXU�UHFRXYUHPHQW�GHV�GURLWV�HW�WD[HV�GH�WRXWH�QDWXUH�TXH�OH�VHUYLFH�GHV�'RXDQHV�HVW�FKDUJp�GH�SHUFHYRLU��SRXU�OH�SDLHPHQW�GHV�GURLWV��DPHQGHV�HW�DXWUHV�VRPPHV�GXHV�HQ�FDV�GLQH[pFXWLRQ�GHV�HQJDJHPHQWV�FRQWHQXV�GDQV� OHV�DFTXLWV�j�FDXWLRQ�HW�VRXPLVVLRQV�HW��GXQH�PDQLqUH�JpQpUDOH��GDQV�WRXV�OHV�FDV�R��HOOH�HVW�HQ�PHVXUH�GpWDEOLU�TXXQH�VRPPH�TXHOFRQTXH�HVW�GXH�DX�VHUYLFH�GHV�'RXDQHV���$UWLFOH�����(OOH�SHXW�pJDOHPHQW�GpFHUQHU�FRQWUDLQWH�GDQV�OH�FDV�SUpYX�j�ODUWLFOH����FL�GHVVXV��� 3DUDJUDSKH�����7LWUHV��$UWLFOH�����/D�FRQWUDLQWH�GRLW�FRPSRUWHU�FRSLH�GX�WLWUH�TXL�pWDEOLW�OD�FUpDQFH���$UWLFOH����������/HV�FRQWUDLQWHV�VRQW�YLVpHV�VDQV�IUDLV�SDU�OH�MXJH�GLQVWDQFH�������/HV� MXJHV�QH�SHXYHQW�� VRXV�TXHOTXH�SUpWH[WH�TXH� FH� VRLW�� UHIXVHU� OH� YLVD�GH� WRXWHV� FRQWUDLQWHV�TXL� OHXU� VRQW�SUpVHQWpHV��VRXV�SHLQH�GrWUH��HQ�OHXU�SURSUH�HW�SULYp�QRP��UHVSRQVDEOHV�GHV�REMHWV�SRXU�OHVTXHOV�HOOHV�VRQW�GpFHUQpHV���

Page 44: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 44 -

$UWLFOH�����/HV�FRQWUDLQWHV�VRQW�VLJQLILpHV�GDQV�OHV�FRQGLWLRQV�SUpYXHV�j�O·DUWLFOH�����FL�DSUqV���6HFWLRQ����([WLQFWLRQ�GHV�GURLWV�GH�SRXUVXLWHV�HW�GH�UpSUHVVLRQ�� 3DUDJUDSKH�����7UDQVDFWLRQ���$UWLFOH����������/H�VHUYLFH�GHV�'RXDQHV�HVW�DXWRULVp�j�WUDQVLJHU�DYHF�OHV�SHUVRQQHV�SRXUVXLYLHV�SRXU�LQIUDFWLRQ�GRXDQLqUH���������/D�WUDQVDFWLRQ�SHXW�LQWHUYHQLU�DYDQW�RX�DSUqV�MXJHPHQW�GpILQLWLI�������'DQV�OH�VHFRQG�FDV��OD�WUDQVDFWLRQ�ODLVVH�VXEVLVWHU�OHV�SHLQHV�FRUSRUHOOHV��� 3DUDJUDSKH�����3UHVFULSWLRQ�GH�ODFWLRQ��$UWLFOH�����/DFWLRQ�GX�VHUYLFH�GHV�'RXDQHV�HQ�UpSUHVVLRQ�GHV�LQIUDFWLRQV�GRXDQLqUHV�VH�SUHVFULW�GDQV�OHV�PrPHV�GpODLV�HW�GDQV�OHV�PrPHV�FRQGLWLRQV�TXH�ODFWLRQ�SXEOLTXH�HQ�PDWLqUH�GH�GpOLWV�GH�GURLW�FRPPXQ��� 3DUDJUDSKH�����3UHVFULSWLRQ�GHV�GURLWV�SDUWLFXOLHUV�GH�ODGPLQLVWUDWLRQ�GHV�GRXDQHV�HW�GHV�UHGHYDEOHV��$ ��3UHVFULSWLRQ�FRQWUH�OHV�UHGHYDEOHV$UWLFOH�����$XFXQH�SHUVRQQH�QHVW� UHFHYDEOH�j� IRUPHU�� FRQWUH� O$GPLQLVWUDWLRQ�GHV�'RXDQHV�GHV�GHPDQGHV�HQ�UHVWLWXWLRQ�GH�GURLWV� HW� GH�PDUFKDQGLVHV� HW� SDLHPHQW� GH� OR\HU�� GHX[� DQV� DSUqV� SDLHPHQW� GHV� GURLWV�� GpS{W� GHV�PDUFKDQGLVHV� RX�pFKpDQFH�GHV�OR\HUV���$UWLFOH�����/H�VHUYLFH�GHV�'RXDQHV�HVW�GpFKDUJp�HQYHUV� OHV�UHGHYDEOHV��WURLV�DQV�DSUqV�FKDTXH�DQQpH�H[SLUpH��GH�OD�JDUGH�GHV�UHJLVWUHV�GH�UHFHWWHV�HW�DXWUHV�GH�ODGLWH�DQQpH��VDQV�SRXYRLU�rWUH�WHQX�GH�OHV�UHSUpVHQWHU�VLO�\�DYDLW�GHV�LQVWDQFHV�HQFRUH�VXEVLVWDQWHV�SRXU�OHV�LQVWUXFWLRQV�HW�MXJHPHQWV�GHVTXHOV�OHVGLWV�UHJLVWUHV�HW�SLqFHV�IXVVHQW�QpFHVVDLUHV���%��3UHVFULSWLRQ�&RQWUH�O$GPLQLVWUDWLRQ�GHV�'RXDQHV$UWLFOH�����/H�VHUYLFH�GHV�'RXDQHV�HVW�QRQ�UHFHYDEOH�j�IRUPHU�DXFXQH�GHPDQGH�HQ�SDLHPHQW�GHV�GURLWV��GHX[�DQV�DSUqV�TXH�OHVGLWV�GURLWV�DXUDLHQW�G��rWUH�SD\pV���&��&DV�R��OHV�3UHVFULSWLRQV�GH�&RXUWH�GXUpH�QH�VRQW�SDV�$SSOLTXpHV$UWLFOH����������/HV�SUHVFULSWLRQV�YLVpHV�DX[�DUWLFOHV���������HW�����FL�GHVVXV�QRQW�SDV�OLHX�HW�GHYLHQQHQW�WUHQWHQDLUHV�TXDQG�LO�\ D��DYDQW� OHV�WHUPHV�SUpYXV��FRQWUDLQWH�GpFHUQpH�HW�VLJQLILpH��GHPDQGH�IRUPpH�HQ�MXVWLFH��FRQGDPQDWLRQ��SURPHVVH��FRQYHQWLRQ�RX�REOLJDWLRQ�SDUWLFXOLqUH�HW�VSpFLDOH�UHODWLYH�j�OREMHW�TXL�HVW�UpSpWp������� ,O� HQ� HVW� GH�PrPH� j� OpJDUG� GH� OD� SUHVFULSWLRQ� YLVpH� j� ODUWLFOH� ���� ORUVTXH� FHVW� SDU� XQ� DFWH� IUDXGXOHX[� GX�UHGHYDEOH�TXH�O$GPLQLVWUDWLRQ�D�LJQRUp�OH[LVWHQFH�GX�IDLW�JpQpUDWHXU�GH�VRQ�GURLW�HW�QD�SX�H[HUFHU�ODFWLRQ�TXLO�OXL�DSSDUWHQDLW�GHQWUHSUHQGUH�SRXU�HQ�SRXUVXLYUH�OH[pFXWLRQ���

&+$3,75(���,9�352&('85(�'(9$17�/(6�75,%81$8;��6HFWLRQ����7ULEXQDX[�FRPSpWHQWV�HQ�PDWLqUH�GH�GRXDQH���3DUDJUDSKH�����&RPSpWHQFH�GDWWULEXWLRQ�$UWLFOH�����/HV� 7ULEXQDX[� GLQVWDQFH� FRQQDLVVHQW� GHV� FRQWUDYHQWLRQV� GRXDQLqUHV� HW� GH� WRXWHV� OHV� TXHVWLRQV� GRXDQLqUHV�VRXOHYpHV�SDU�YRLH�GH[FHSWLRQ��

21 Voir annexe VII décret 080 du 9 Février 1963.

Page 45: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 45 -

$UWLFOH�����������/HV�7ULEXQDX[�FRUUHFWLRQQHOV�FRQQDLVVHQW�GH�WRXV�OHV�GpOLWV�GH�GRXDQH�HW�GH�WRXWHV�OHV�TXHVWLRQV�GRXDQLqUHV�VRXOHYpHV�SDU�YRLH�GH[FHSWLRQ�������,OV�FRQQDLVVHQW�pJDOHPHQW�GHV�FRQWUDYHQWLRQV�GH�GRXDQH�FRQQH[HV��DFFHVVRLUHV�RX�VH�UDWWDFKDQW�j�XQ�GpOLW�GH�GRXDQH�RX�GH�GURLW�FRPPXQ���$UWLFOH�����/HV�7ULEXQDX[�GLQVWDQFH�FRQQDLVVHQW�GHV�FRQWHVWDWLRQV�FRQFHUQDQW� OH�SDLHPHQW�RX� OH�UHPERXUVHPHQW�GHV�GURLWV��GHV� RSSRVLWLRQV� j� FRQWUDLQWH� HW� GHV� DXWUHV� DIIDLUHV� GH� GRXDQH� QHQWUDQW� SDV� GDQV� OD� FRPSpWHQFH� GHV� MXULGLFWLRQV�UpSUHVVLYHV��� 3DUDJUDSKH�����&RPSpWHQFH�7HUULWRULDOH��$UWLFOH����������/HV� LQVWDQFHV�UpVXOWDQW�GLQIUDFWLRQV�GRXDQLqUHV�FRQVWDWpHV�SDU�3URFqV�YHUEDO�GH�VDLVLH�VRQW�SRUWpHV�GHYDQW�OH�7ULEXQDO� GDQV� OH� UHVVRUW�GXTXHO� HVW� VLWXp� OH�%XUHDX�RX�3RVWH�GH�GRXDQH� OH�SOXV�SURFKH�GX� OLHX�GH�FRQVWDWDWLRQ�GH�OLQIUDFWLRQ�������/HV�RSSRVLWLRQV�j�FRQWUDLQWH�VRQW�IRUPpHV�GHYDQW�OH�7ULEXQDO�GDQV�OH�UHVVRUW�GXTXHO�HVW�VLWXp�OH�EXUHDX�RX�OH�SRVWH�GH�GRXDQH�R��OD�FRQWUDLQWH�D�pWp�GpFHUQpH�������/HV�UqJOHV�RUGLQDLUHV�GH�FRPSpWHQFH�HQ�YLJXHXU�VXU�OH�WHUULWRLUH�GX�)DVR�VRQW�DSSOLFDEOHV�DX[�DXWUHV�LQVWDQFHV����6HFWLRQ����3URFpGXUH�GHYDQW�OHV�MXULGLFWLRQV�FLYLOHV��3DUDJUDSKH�����&LWDWLRQ�j�FRPSDUDvWUH��$UWLFOH�����'DQV�OHV�LQVWDQFHV�UpVXOWDQW�GH�FRQWUDYHQWLRQV�DX[�ORLV�HW�UqJOHPHQWV�GRXDQLHUV��OD�FLWDWLRQ�j�FRPSDUDvWUH�GHYDQW�OH�7ULEXQDO�HVW�GRQQpH�VRLW�SDU�OH�SURFqV�YHUEDO�PrPH�TXL�FRQVWDWH�XQH�FRQWUDYHQWLRQ��GDQV�OD�IRUPH�HW�OH�GpODL�LQGLTXpV�j ODUWLFOH� ���� ��� FL�GHVVXV�� VRLW�� FRPPH� SRXU� OHV� DXWUHV� LQVWDQFHV�� FRQIRUPpPHQW� DX[� GLVSRVLWLRQV� GX� &RGH� GH�SURFpGXUH�FLYLOH��� 3DUDJUDSKH�����-XJHPHQW���$UWLFOH����������$X�MRXU�LQGLTXp�SRXU�OD�FRPSDUXWLRQ��OH�MXJH�HQWHQG�OD�SDUWLH�VL�HOOH�HVW�SUpVHQWH�HW�HVW�WHQX�GH�UHQGUH�WRXW�GH�VXLWH�VRQ�MXJHPHQW������6L� OHV�FLUFRQVWDQFHV�QpFHVVLWHQW�XQ�GpODL��FH�GpODL�� VDXI� OH�FDV�SUpYX�j� ODUWLFOH�����FL�GHVVXV��QH�SHXW�H[FpGHU�WURLV�MRXUV�HW�OH�MXJHPHQW�GH�UHQYRL�GRLW�DXWRULVHU�OD�YHQWH�SURYLVRLUH�GHV�PDUFKDQGLVHV�VXMHWWHV�j�GpSpULVVHPHQW�HW�GHV�DQLPDX[�VHUYDQW�DX�WUDQVSRUW��� 3DUDJUDSKH�����$SSHO�GHV�MXJHPHQWV�UHQGXV�SDU�OHV�7ULEXQDX[��$UWLFOH�����7RXV�MXJHPHQWV�UHQGXV�SDU� OHV�7ULEXQDX[�HQ�PDWLqUH�GRXDQLqUH�VRQW�VXVFHSWLEOHV��TXHOOH�TXH�VRLW�OLPSRUWDQFH�GX�OLWLJH��GrWUH�VRXPLV�j�OD�MXULGLFWLRQ�GDSSHO��FRQIRUPpPHQW�DX[�UqJOHV�GX�FRGH�GH�SURFpGXUH�FLYLOH���� 3DUDJUDSKH�����6LJQLILFDWLRQ�GHV�MXJHPHQWV�HW�DXWUHV�DFWHV�GH�SURFpGXUH��$UWLFOH����������/HV�VLJQLILFDWLRQV�DX�VHUYLFH�GHV�GRXDQHV�VRQW�IDLWHV�j�ODJHQW�TXL�OH�UHSUpVHQWH�������/HV�VLJQLILFDWLRQV�j�ODXWUH�SDUWLH�VRQW�IDLWHV�FRQIRUPpPHQW�DX[�UqJOHV�GX�FRGH�GH�SURFpGXUH�FLYLOH���6HFWLRQ����

3URFpGXUH�GHYDQW�OHV�MXULGLFWLRQV�UpSUHVVLYHV��$UWLFOH�����/HV� GLVSRVLWLRQV� GH� GURLW� FRPPXQ� VXU� OLQVWUXFWLRQ� GHV� IODJUDQWV� GpOLWV� GHYDQW� OHV� WULEXQDX[� FRUUHFWLRQQHOV� VRQW�

DSSOLFDEOHV�GDQV�OH�FDV�SUpYX�SDU�ODUWLFOH�����FL�GHVVXV��

Page 46: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 46 -

$UWLFOH�����/D� PLVH� HQ� OLEHUWp� SURYLVRLUH� GHV� SUpYHQXV� DUUrWpV�� VLOV� VRQW� GH� QDWLRQDOLWp� pWUDQJqUH�� GRLW� rWUH� VXERUGRQQpH� j�

OREOLJDWLRQ�GH�IRXUQLU�XQ�FDXWLRQQHPHQW�JDUDQWLVVDQW�OH�SDLHPHQW�GHV�FRQGDPQDWLRQV�SpFXQLDLUHV�HQFRXUXHV���$UWLFOH�����/HV�UqJOHV�GH�SURFpGXUH�HQ�YLJXHXU�VXU�OH�WHUULWRLUH�GX�)DVR�VRQW�DSSOLFDEOHV�DX[�FLWDWLRQV��MXJHPHQWV��RSSRVLWLRQV�HW�

DSSHOV���

6HFWLRQ����3RXUYRLV�HQ�FDVVDWLRQ�

�$UWLFOH�����/HV�UqJOHV�HQ�YLJXHXU�VXU�OH�7HUULWRLUH�GX�)$62�FRQFHUQDQW�OHV�SRXUYRLV�HQ�FDVVDWLRQ�HQ�PDWLqUH�FLYLOH�HW�HQ�PDWLqUH�

FULPLQHOOH�VRQW�DSSOLFDEOHV�DX[�DIIDLUHV�GH�GRXDQH���

6HFWLRQ����'LVSRVLWLRQV�GLYHUVHV�

�3DUDJUDSKH�����5pJLPH�GH�SURFpGXUH�FRPPXQH�j�WRXWHV�OHV�LQVWDQFHV�

�$��,QVWUXFWLRQ�HW�IUDLV$UWLFOH�����(Q�SUHPLqUH�LQVWDQFH�HW�VXU�DSSHO��OLQVWUXFWLRQ�HVW�YHUEDOH�VXU�VLPSOH�PpPRLUH�HW�VDQV�IUDLV�GH�MXVWLFH�j�UpSpWHU�GH�

SDUW�QL�GDXWUH���%��([SORLWV$UWLFOH�����/HV� $JHQWV� GHV� GRXDQHV� SHXYHQW� IDLUH�� HQ� PDWLqUH� GRXDQLqUH�� WRXV� H[SORLWV� HW� DXWUHV� DFWHV� GH� MXVWLFH� GH� OD�

FRPSpWHQFH�GHV�KXLVVLHUV��LOV�SHXYHQW��WRXWHIRLV��VH�VHUYLU�GH�WHO�KXLVVLHU�TXH�ERQ�OHXU�VHPEOHUD��QRWDPPHQW�SRXU�OHV�YHQWHV�GREMHWV�VDLVLV��FRQILVTXpV�RX�DEDQGRQQpV����

3DUDJUDSKH�����'pIHQVHV�IDLWHV�DX[�-XJHV�$UWLFOH���������� /HV� -XJHV� QH� SHXYHQW�� j� SHLQH� GHQ� UpSRQGUH� HQ� OHXU� SURSUH� HW� SULYp� � QRP�� PRGpUHU� QL� OHV� GURLWV�� QL� OHV�

FRQILVFDWLRQV�HW�DPHQGHV��QRQ�SOXV�TXHQ�RUGRQQHU�OHPSORL�DX�SUpMXGLFH�GX�VHUYLFH�GHV�GRXDQHV�������,O�OHXU�HVW�H[SUHVVpPHQW�GpIHQGX�GH[FXVHU�OHV�FRQWUHYHQDQWV�VXU�OLQWHQWLRQ���$UWLFOH�����,O�QH�SHXW�rWUH�GRQQp�PDLQOHYpH�GHV�PDUFKDQGLVHV�VDLVLHV�TXHQ�MXJHDQW�GpILQLWLYHPHQW�OH�WRXW��VRXV�SHLQH�GH�QXOOLWp�

GHV�MXJHPHQWV���$UWLFOH�����,O� HVW� GpIHQGX� j� WRXV� MXJHV�� VRXV� OHV� SHLQHV� SUpYXHV� SDU� ODUWLFOH� ���� FL�GHVVXV�� GH� GRQQHU� FRQWUH� OHV� FRQWUDLQWHV�

DXFXQHV�GpIHQVHV�RX�VXUVpDQFHV�TXL�VHURQW�QXOOHV�HW�GH�QXO�HIIHW���$UWLFOH�����/HV�-XJHV�GHV�7ULEXQDX[�HW� OHXUV�*UHIILHUV�QH�SHXYHQW�GpOLYUHU�GHV�DFTXLWV�GH�SDLHPHQW�RX�j�FDXWLRQ��SDVVDYDQWV��

UpFHSWLRQV�RX�GpFKDUJHV�GH�VRXPLVVLRQV��QL�UHQGUH�DXFXQ�MXJHPHQW�SRXU�WHQLU�OLHX�GHV�H[SpGLWLRQV���

3DUDJUDSKH�����'LVSRVLWLRQV�SDUWLFXOLqUHV�DX[�LQVWDQFHV�UpVXOWDQW�GLQIUDFWLRQV�GRXDQLqUHV��$ ��3UHXYHV�GH�QRQ�FRQWUDYHQWLRQ$UWLFOH�����'DQV�WRXWH�DFWLRQ�VXU�XQH�VDLVLH��OHV�SUHXYHV�GH�QRQ�FRQWUDYHQWLRQ�VRQW�j�OD�FKDUJH�GX�VDLVL��

22 Voir annexe VIII - arrêté n°239/F-D du 12-06-63.

Page 47: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 47 -

% ��$FWLRQ�HQ�JDUDQWLH$UWLFOH����������/D�FRQILVFDWLRQ�GHV�PDUFKDQGLVHV�VDLVLHV�SHXW�rWUH�SRXUVXLYLH�FRQWUH�OHV�FRQGXFWHXUV�RX�GpFODUDQWV�VDQV�TXH�OH�

VHUYLFH�GHV�GRXDQHV�VRLW�WHQX�GH�PHWWUH�HQ�FDXVH�OHV�SURSULpWDLUHV��TXDQG�PrPH�LOV�OXL�VHUDLHQW�LQGLTXpV�������7RXWHIRLV��VL�OHV�SURSULpWDLUHV�LQWHUYHQDLHQW�RX�pWDLHQW�DSSHOpV�HQ�JDUDQWLH�SDU�FHX[�VXU�OHVTXHOV�OHV�VDLVLHV�RQW�

pWp�IDLWHV��OHV�7ULEXQDX[�VWDWXHUDLHQW�DLQVL�TXH�GH�GURLW�VXU�OHV�LQWHUYHQWLRQV�RX�VXU�OHV�DSSHOV�HQ�JDUDQWLH��& ��&RQILVFDWLRQ�GHV�REMHWV�VDLVLV�VXU�LQFRQQXV�HW�GHV�PLQXWLHV$UWLFOH����������/H� VHUYLFH�GHV�GRXDQHV�SHXW�GHPDQGHU� DX� WULEXQDO�� VXU� VLPSOH� UHTXrWH� OD� FRQILVFDWLRQ� HQ�QDWXUH�GHV�REMHWV�

VDLVLV�VXU�GHV�LQFRQQXV�RX�VXU�GHV�LQGLYLGXV�TXL�QRQW�SDV�IDLW�OREMHW�GH�SRXUVXLWHV�HQ�UDLVRQ�GX�SHX�GLPSRUWDQFH�GH�OD�IUDXGH���������,O�HVW�VWDWXp�VXU�ODGLWH�GHPDQGH�SDU�XQH�VHXOH�RUGRQQDQFH��PrPH�VL�OD�UHTXrWH�VH�UDSSRUWH�j�SOXVLHXUV�VDLVLHV�

IDLWHV�VpSDUpPHQW���' ��5HYHQGLFDWLRQ�GHV�REMHWV�VDLVLV$UWLFOH����������/HV�REMHWV�VDLVLV�RX�FRQILVTXpV�QH�SHXYHQW�rWUH�UHYHQGLTXpV�SDU�OHV�SURSULpWDLUHV��QL�OH�SUL[��TXLO�VRLW�FRQVLJQp�

RX�QRQ��UpFODPp�SDU�OHV�FUpDQFLHUV�PrPH�SULYLOpJLpV��VDXI�OHXU�UHFRXUV�FRQWUH�OHV�DXWHXUV�GH�OD�IUDXGH�������/HV�GpODLV�GDSSHO��GH�WLHUFH�RSSRVLWLRQ�HW�GH�YHQWH�H[SLUpV��WRXWHV�UpSpWLWLRQV�HW�DFWLRQV�VRQW�QRQ�UHFHYDEOHV���(��)DXVVHV�GpFODUDWLRQV$UWLFOH�����6RXV�UpVHUYH�GHV�GLVSRVLWLRQV�GH�ODUWLFOH����FL�GHVVXV��OD�YpULWp�RX�OD�IDXVVHWp�GHV�GpFODUDWLRQV�GRLW�rWUH�MXJpH�VXU�FH�

TXL�D�pWp�SULPLWLYHPHQW���

&+$3,75(�9��(;(&87,21�'(6�-8*(0(176��'(6�&2175$,17(6�(7�'(6�

2%/,*$7,216�(1�0$7,(5(�'28$1,(5(��

6HFWLRQ����6�UHWpV�JDUDQWLVVDQW�OH[pFXWLRQ�

�3DUDJUDSKH�����'URLWV�GH�UpWHQWLRQ�

�$UWLFOH�����'DQV� WRXV� OHV� FDV� GH� FRQVWDWDWLRQ� GLQIUDFWLRQ� GRXDQLqUH� IODJUDQWH�� OHV�PR\HQV� GH� WUDQVSRUW� HW� OHV�PDUFKDQGLVHV�

OLWLJLHXVHV�QRQ�SDVVLEOHV�GH�FRQILVFDWLRQ�SHXYHQW��SRXU�V�UHWp�GHV�SpQDOLWpV�HQFRXUXHV��rWUH�UHWHQXHV� MXVTXj�FH�TXLO�VRLW�IRXUQL�FDXWLRQ�RX�YHUVp�FRQVLJQDWLRQ�GX�PRQWDQW�GHV�GLWHV�SpQDOLWpV���

3DUDJUDSKH�����3ULYLOqJHV�HW�K\SRWKqTXHV���VXEURJDWLRQ��$UWLFOH�����/H� 6HUYLFH� GHV�'RXDQHV� D� SRXU� OHV� GURLWV�� FRQILVFDWLRQ�� DPHQGH� HW� UHVWLWXWLRQ�� SULYLOqJH� HW� SUpIpUHQFH� j� WRXV� OHV�

FUpDQFLHUV� VXU� OHV� PHXEOHV� HW� HIIHWV� PRELOLHUV� GHV� UHGHYDEOHV�� j� OH[FHSWLRQ� GHV� IUDLV� GH� MXVWLFH� HW� DXWUHV� IUDLV�SULYLOpJLpV��GH�FH�TXL�HVW�G��SRXU�VL[�PRLV�GH�OR\HU�VHXOHPHQW��HW�VDXI�DXVVL�OD�UHYHQGLFDWLRQ�G�PHQW�IRUPpH�SDU�OHV�SURSULpWDLUHV�GHV�PDUFKDQGLVHV�HQ�QDWXUH�TXL�VRQW�HQFRUH�HPEDOOpHV�������&H�VHUYLFH�D�SDUHLOOHPHQW�K\SRWKqTXH�VXU�OHV�LPPHXEOHV�GHV�UHGHYDEOHV��PDLV�SRXU�OHV�GURLWV�VHXOHPHQW������� /HV� FRQWUDLQWHV� GRXDQLqUHV� HPSRUWHQW� K\SRWKqTXH� GH� OD� PrPH�PDQLqUH� HW� DX[� PrPHV� FRQGLWLRQV� TXH� OHV�

FRQGDPQDWLRQV�pPDQDQW�GH�ODXWRULWp�MXGLFLDLUH���

23 Voir annexe XVII - arrêté n°417/MF-D du 29-12-64.

Page 48: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 48 -

$UWLFOH���������� /HV� &RPPLVVLRQQDLUHV� HQ� GRXDQH� DJUppV� TXL� RQW� DFTXLWWp� SRXU� XQ� WLHUV� GHV� GURLWV�� WD[HV� RX� DPHQGHV�

GRXDQLqUHV� VRQW� VXEURJpV� DX� SULYLOqJH� GX� VHUYLFH� GHV� GRXDQHV� TXHOOHV� TXH� VRLHQW� OHV� PRGDOLWpV� GH� UHFRXYUHPHQW�REVHUYpHV�SDU�HX[�j�OpJDUG�GH�FH�WLHUV�������7RXWHIRLV��FHWWH�VXEURJDWLRQ�QH�SHXW��HQ�DXFXQ�FDV��rWUH�RSSRVpH�DX[�$GPLQLVWUDWLRQV�GH�O(WDW���

6HFWLRQ����9RLHV�GH[pFXWLRQ�

�3DUDJUDSKH�����5qJOHV�JpQpUDOHV�

�$UWLFOH����������/H[pFXWLRQ�GHV�MXJHPHQWV�HW�DUUrWV�UHQGXV�HQ�PDWLqUH�GRXDQLqUH�SHXW�DYRLU�OLHX�SDU�WRXWHV�YRLHV�GH�GURLW�������/HV�MXJHPHQWV�HW�DUUrWV�SRUWDQW�FRQGDPQDWLRQ�SRXU�LQIUDFWLRQ�DX[�ORLV�HW�UqJOHPHQWV�GRXDQLHUV�VRQW��HQ�RXWUH��

H[pFXWpV�SDU�FRUSV�������/HV�FRQWUDLQWHV�VRQW�H[pFXWRLUHV�SDU�WRXWHV�YRLHV�GH�GURLW�VDXI�SDU�FRUSV��/H[pFXWLRQ�GHV�FRQWUDLQWHV�QH�SHXW�

rWUH�VXVSHQGXH�SDU�DXFXQH�RSSRVLWLRQ�RX�DXWUH�DFWH������� /RUVTXXQ� FRQWUHYHQDQW� YLHQW� j� GpFpGHU� DYDQW� GDYRLU� HIIHFWXp� OH� UqJOHPHQW� GHV� DPHQGHV�� FRQILVFDWLRQV� HW�

DXWUHV�FRQGDPQDWLRQV�SpFXQLDLUHV�SURQRQFpHV�FRQWUH�OXL�SDU�MXJHPHQW�GpILQLWLI�RX�VWLSXOpHV�GDQV�OHV�WUDQVDFWLRQV�RX�VRXPLVVLRQV�FRQWHQWLHXVHV�DFFHSWpHV�SDU�OXL��OH�UHFRXYUHPHQW�SHXW�HQ�rWUH�SRXUVXLYL�FRQWUH�OD�VXFFHVVLRQ�GLUHFWH�SDU�WRXWHV�YRLHV�GH�GURLW��VDXI�SDU�FRUSV�������/�HV�DPHQGHV�HW�FRQILVFDWLRQV�GRXDQLqUHV��TXHO�TXH�VRLW�OH�WULEXQDO�TXL�OHV�D�SURQRQFpHV��VH�SUHVFULYHQW�GDQV�OHV�PrPHV� GpODLV� TXH� OHV� SHLQHV� FRUUHFWLRQQHOOHV� GH� GURLW� FRPPXQ� HW� GDQV� OHV�PrPHV� FRQGLWLRQV� TXH� OHV� GRPPDJHV�LQWpUrWV���$UWLFOH�����/H� 6HUYLFH� GHV� 'RXDQHV� HVW� DXWRULVp� j� QH� IDLUH� DXFXQ� SDLHPHQW� HQ� YHUWX� GHV� MXJHPHQWV� DWWDTXpV� SDU� OHV� YRLHV�GRSSRVLWLRQ�� GDSSHO� RX� GH� FDVVDWLRQ�� j� PRLQV� TXDX� SUpDODEOH� FHX[� DX� SURILW� GHVTXHOV� OHVGLWV� MXJHPHQWV� RQW� pWp�UHQGXV�QDLHQW�GRQQp�ERQQH�HW�VXIILVDQWH�FDXWLRQ�SRXU�V�UHWp�GHV�VRPPHV�j�HX[�DGMXJpHV���$UWLFOH�����/RUVTXH�OD�PDLQOHYpH�GHV�REMHWV�VDLVLV�SRXU�LQIUDFWLRQ�DX[�ORLV�HW�UqJOHPHQWV�GRQW�OH[pFXWLRQ�HVW�FRQILpH�DX�VHUYLFH�GHV�GRXDQHV�HVW�DFFRUGpH�SDU�MXJHPHQWV�FRQWUH�OHVTXHOV�XQH�YRLH�GH�UHFRXUV�HVW�LQWURGXLWH��OD�UHPLVH�QHQ�HVW�IDLWH�j�FHX[� DX� SURILW� GHVTXHOV� OHVGLWV� MXJHPHQWV� RQW� pWp� UHQGXV� TXH� VRXV� ERQQH� HW� VXIILVDQWH� FDXWLRQ� GH� OHXU� YDOHXU�� /D�PDLQOHYpH�QH�SHXW�MDPDLV�rWUH�DFFRUGpH�SRXU�OHV�PDUFKDQGLVHV�GRQW�OHQWUpH�HVW�VRXPLVH�j��DXWRULVDWLRQ�VSpFLDOH����$UWLFOH�����7RXWHV� VDLVLHV� GX� SURGXLW� GHV� GURLWV�� IDLWHV� HQWUH� OHV�PDLQV� GHV� UHFHYHXUV� RX� HQ� FHOOHV� GHV� UHGHYDEOHV� HQYHUV� OH�VHUYLFH�GHV�GRXDQHV�VRQW�QXOOHV�HW�GH�QXO�HIIHW��1RQREVWDQW�OHVGLWHV�VDLVLHV��OHV�UHGHYDEOHV�VRQW�FRQWUDLQWV�DX�SDLHPHQW�GHV�VRPPHV�SDU�HX[�GXHV���$UWLFOH�����'DQV� OH� FDV�GDSSRVLWLRQ�GH� VFHOOpV� VXU� OHV� HIIHWV� HW� SDSLHUV�GHV� FRPSWDEOHV�� OHV� UHJLVWUHV�GH� UHFHWWHV�HW� DXWUHV�GH�ODQQpH�FRXUDQWH�QH�GRLYHQW�SDV�rWUH�UHQIHUPpV�VRXV�OHV�VFHOOpV��/HVGLWV�UHJLVWUHV�VRQW�VHXOHPHQW�DUUrWpV�HW�SDUDSKpV�SDU�OH�MXJH�TXL�OHV�UHPHW�j�ODJHQW�FKDUJp�GH�OD�UHFHWWH�SDU�OLQWpULP�OHTXHO�HQ�GHPHXUH�JDUDQW�FRPPH�GpSRVLWDLUH�GH�MXVWLFH��HW�LO�HQ�HVW�IDLW�PHQWLRQ�GDQV�OH�SURFqV�YHUEDO�GDSSRVLWLRQ�GHV�VFHOOpV���$UWLFOH�����'DQV�OHV�FDV�TXL�UHTXLqUHQW�FpOpULWp��OH�WULEXQDO�SHXW��VXU�OD�UHTXrWH�GX�VHUYLFH�GHV�GRXDQHV��DXWRULVHU�OD�VDLVLH��j�WLWUH�FRQVHUYDWRLUH�� GHV� HIIHWV�PRELOLHUV� GHV� SUpYHQXV�� VRLW� HQ� YHUWX� GXQ� MXJHPHQW� GH� FRQGDPQDWLRQ�� VRLW�PrPH� DYDQW�MXJHPHQW�������/RUGRQQDQFH�GX�MXJH�HVW�H[pFXWRLUH�QRQREVWDQW�RSSRVLWLRQ�RX�DSSHO��,O�SHXW�rWUH�GRQQp�PDLQOHYpH�GH�OD�VDLVLH�VL�OH�VDLVL�IRXUQLW�XQH�FDXWLRQ�MXJpH�VXIILVDQWH�������/HV�GHPDQGHV�HQ�YDOLGLWp�RX�HQ�PDLQOHYpH�GH�OD�VDLVLH�VRQW�GH�OD�FRPSpWHQFH�GX�WULEXQDO�GLQVWDQFH���

Page 49: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 49 -

3DUDJUDSKH�����([HUFLFH�DQWLFLSp�GH�OD�FRQWUDLQWH�SDU�FRUSV��$UWLFOH�����7RXW�LQGLYLGX�FRQGDPQp�SRXU�FRQWUHEDQGH�HVW��QRQREVWDQW�DSSHO�RX�SRXUYRL�HQ�FDVVDWLRQ��PDLQWHQX�HQ�GpWHQWLRQ�MXVTXj�FH�TXLO�DLW�DFTXLWWp�OH�PRQWDQW�GHV�FRQGDPQDWLRQV�SpFXQLDLUHV�SURQRQFpHV�FRQWUH�OXL���FHSHQGDQW�OD�GXUpH�GH�OD�GpWHQWLRQ�QH�SHXW�H[FpGHU�FHOOH�IL[pH�SDU�OD�OpJLVODWLRQ�UHODWLYH�j�OD�FRQWUDLQWH�SDU�FRUSV��� 3DUDJUDSKH�����$OLpQDWLRQ�GHV�PDUFKDQGLVHV�VDLVLHV�SRXU�LQIUDFWLRQV�DX[�ORLV�HW�UqJOHPHQWV�GH�GRXDQH��$��9HQWH�DYDQW�MXJHPHQW�GHV�PDUFKDQGLVHV�SpULVVDEOHV�HW�PR\HQV�GH�WUDQVSRUW$UWLFOH����������(Q�FDV�GH�VDLVLH�GH�PR\HQV�GH�WUDQVSRUW�GRQW�OD�UHPLVH�VRXV�FDXWLRQ�D�pWp�RIIHUWH�SDU�SURFqV�YHUEDO�HW�QD�SDV�pWp� DFFHSWpH�SDU� OD�SDUWLH�� DLQVL� TXHQ� FDV�GH� VDLVLH�GREMHWV� TXL� QH�SHXYHQW� rWUH� FRQVHUYpV� VDQV�FRXULU� OH� ULVTXH�GH�GpWpULRUDWLRQ��LO�HVW�j�OD�GLOLJHQFH�GX�VHUYLFH�GHV�GRXDQHV�HW�HQ�YHUWX�GH�OD�SHUPLVVLRQ�GX�MXJH�FRPSpWHQW��SURFpGp�j�OD�YHQWH�DX[�HQFKqUHV�GHV�REMHWV�VDLVLV�������/RUGRQQDQFH�SRUWDQW�SHUPLV�GH�YHQGUH�HVW�VLJQLILpH�GDQV�OH�MRXU�j�OD�SDUWLH�DGYHUVH�DYHF�GpFODUDWLRQ�TXLO�VHUD�LPPpGLDWHPHQW�SURFpGp�j�OD�YHQWH��PrPH�HQ�ODEVHQFH�GX�VDLVL��DWWHQGX�OH�SpULO�HQ�OD�GHPHXUH�������/RUGRQQDQFH�HVW�H[pFXWpH�QRQREVWDQW�RSSRVLWLRQ�RX�DSSHO�������/H�SURGXLW�GH�OD�YHQWH�HVW�GpSRVp�GDQV�OD�FDLVVH�GX�UHFHYHXU�GHV�GRXDQHV�SRXU�HQ�rWUH�GLVSRVp�DLQVL�TXLO�VHUD�VWDWXp�HQ�GpILQLWLYH�SDU�OH�WULEXQDO�FKDUJp�GH�VH�SURQRQFHU�VXU�OD�VDLVLH���%��$OLpQDWLRQ�GHV�PDUFKDQGLVHV�FRQILVTXpHV�RX�DEDQGRQQpHV�SDU�WUDQVDFWLRQ$UWLFOH����������/HV�REMHWV� FRQILVTXpV�RX�DEDQGRQQpV� VRQW�DOLpQpV�SDU� OH� VHUYLFH�GHV�GRXDQHV�GDQV� OHV�FRQGLWLRQV�IL[pHV�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV��ORUVTXH�OH�MXJHPHQW�GH�FRQILVFDWLRQ�HVW�SDVVp�HQ�IRUFH�GH�FKRVH�MXJpV��RX�HQ�FDV�GH�MXJHPHQW�SDU�GpIDXW��ORUVTXH�OH[pFXWLRQ�SURYLVRLUH�D�pWp�RUGRQQpH�SDU�OH�MXJHPHQW�GH�FRQILVFDWLRQ��RX�DSUqV�UDWLILFDWLRQ�GH�ODEDQGRQ�FRQVHQWL�SDU�WUDQVDFWLRQ��������� 7RXWHIRLV�� OHV� MXJHPHQWV� HW� RUGRQQDQFHV� SRUWDQW� FRQILVFDWLRQ� GH� PDUFKDQGLVHV� VDLVLHV� VXU� GHV� SDUWLFXOLHUV�LQFRQQXV�HW�SDU�HX[�DEDQGRQQpHV�HW�QRQ�UpFODPpHV��QH�VRQW�H[pFXWpV�TXH�FLQT�MRXUV�DSUqV�OHXU�DIILFKDJH�j�OD�SRUWH�GX�EXUHDX�RX�SRVWH�GH�GRXDQH��3DVVp�FH�GpODL��DXFXQH�GHPDQGH�HQ�UpSpWLWLRQ�QHVW�UHFHYDEOH���6HFWLRQ����5pSDUWLWLRQ�GX�SURGXLW�GHV�DPHQGHV�HW�FRQILVFDWLRQV��$UWLFOH����������/D�SDUW�DWWULEXpH�DX�%XGJHW�GH�O(WDW�GDQV�OHV�SURGXLWV�GDPHQGHV�HW�GH�FRQILVFDWLRQV�UpVXOWDQW�GDIIDLUHV�VXLYLHV�j OD�UHTXrWH�GX�VHUYLFH�GHV�GRXDQHV�HVW�GH�����GX�SURGXLW�QHW�GHV�VDLVLHV�������/HV�FRQGLWLRQV�GDQV�OHVTXHOOHV�OH�UHVWH�HVW�UpSDUWL�VRQW�GpWHUPLQpHV�SDU�DUUrWp�GX�0LQLVWUH�FKDUJp�GHV�)LQDQFHV����

&+$3,75(�9,��5(63216$%,/,7(�(7�62/,'$5,7(��6HFWLRQ����5HVSRQVDELOLWp�SpQDOH��3DUDJUDSKH�����'pWHQWHXUV���$UWLFOH����������/H�GpWHQWHXU�GH�PDUFKDQGLVHV�GH�IUDXGH�HVW�UpSXWp�UHVSRQVDEOH�GH�OD�IUDXGH������� 7RXWHIRLV�� OHV� WUDQVSRUWHXUV� SXEOLFV� QH� VRQW� SDV� FRQVLGpUpV�� HX[� HW� OHXUV� SUpSRVpV� RX� DJHQWV�� FRPPH�FRQWUHYHQDQWV� ORUVTXH�� SDU� XQH� GpVLJQDWLRQ� H[DFWH� HW� UpJXOLqUH� GH� OHXUV� FRPPHWWDQWV�� LOV� PHWWHQW� OH� VHUYLFH� GHV�GRXDQHV�HQ�PHVXUH�GH[HUFHU�XWLOHPHQW�GHV�SRXUVXLWHV�FRQWUH�OHV�YpULWDEOHV�DXWHXUV�GH�OD�IUDXGH���

24 Voir arrêté n°239 du 12 juin 1963 - Annexe n° VIII. 25 Voir arrêté n° 118/MF-DGD du 14-11-1978.

Page 50: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 50 -

3DUDJUDSKH�����&RPPDQGDQWV�GDpURQHIV���$UWLFOH���������� /HV� &RPPDQGDQWV� GDpURQHIV� VRQW� UpSXWpV� UHVSRQVDEOHV� GHV� RPLVVLRQV� HW� LQH[DFWLWXGHV� UHOHYpHV� GDQV� OHV�PDQLIHVWHV�HW��GXQH�PDQLqUH�JpQpUDOH��GHV�LQIUDFWLRQV�FRPPLVHV�j�ERUG�GH�OHXU�DSSDUHLO�������7RXWHIRLV�� OHV�SHLQHV�GHPSULVRQQHPHQW�pGLFWpHV�SDU� OH�SUpVHQW�&RGH�QH�VRQW�DSSOLFDEOHV�DX[�&RPPDQGDQWV�GHV�DpURQHIV�PLOLWDLUHV�HW�FRPPHUFLDX[�TXHQ�FDV�GH�IDXWHV�SHUVRQQHOOHV��� 3DUDJUDSKH�����'pFODUDQWV���$UWLFOH�����/HV�VLJQDWDLUHV�GH�GpFODUDWLRQV�VRQW�UHVSRQVDEOHV�GHV�RPLVVLRQV�� LQH[DFWLWXGHV�HW�DXWUHV� LUUpJXODULWpV�UHOHYpHV�GDQV�OHV�GpFODUDWLRQV��VDXI�OHXU�UHFRXUV�FRQWUH�OHXUV�FRPPHWWDQWV��� 3DUDJUDSKH�����&RPPLVVLRQQDLUHV�HQ�GRXDQH�DJUppV��$UWLFOH���������� /HV� &RPPLVVLRQQDLUHV� HQ� GRXDQH� DJUppV� VRQW� UHVSRQVDEOHV� GHV� RSpUDWLRQV� GH� GRXDQH� HIIHFWXpHV� SDU� OHXUV�VRLQV������� /HV� SHLQHV� GHPSULVRQQHPHQW� pGLFWpHV� SDU� OH� SUpVHQW� &RGH� QH� OHXU� VRQW� DSSOLFDEOHV� TXHQ� FDV� GH� IDXWH�SHUVRQQHOOH��� 3DUDJUDSKH�����6RXPLVVLRQQDLUHV���$UWLFOH�����������/HV�6RXPLVVLRQQDLUHV�VRQW�UHVSRQVDEOHV�GH�OLQH[pFXWLRQ�GHV�HQJDJHPHQWV�VRXVFULWV��VDXI�OHXU�UHFRXUV�FRQWUH�OHV�WUDQVSRUWHXUV�HW�DXWUHV�PDQGDWDLUHV��������$�FHW�HIIHW��OH�VHUYLFH�DXTXHO�OHV�PDUFKDQGLVHV�VRQW�UHSUpVHQWpHV�QH�GRQQH�GpFKDUJH�TXH�SRXU�OHV�TXDQWLWpV�j�OpJDUG�GHVTXHOOHV�OHV�HQJDJHPHQWV�RQW�pWp�UHPSOLV�GDQV�OH�GpODL�HW�OHV�SpQDOLWpV�UpSULPDQW�OLQIUDFWLRQ�VRQW�SRXUVXLYLHV�DX�EXUHDX�GH�FRQVWDWDWLRQ�FRQWUH�OHV�VRXPLVVLRQQDLUHV�HW�OHXUV�FDXWLRQV��� 3DUDJUDSKH�����&RPSOLFHV���$UWLFOH��������� �� 6RQW� FRQVLGpUpV� FRPPH� FRPSOLFHV� FHX[� TXL� RQW� VFLHPPHQW�� SDU� SURYRFDWLRQ�� LQVWUXFWLRQV�� IRXUQLWXUH� GH�PR\HQV�� DLGH�RX�DVVLVWDQFH�� IDFLOLWp� ODFFRPSOLVVHPHQW�GXQ�GpOLW�GRXDQLHU�� ,OV�VRQW�SDVVLEOHV�GHV�PrPHV�SHLQHV�TXH�ODXWHXU�GX�GpOLW��� 3DUDJUDSKH�����,QWpUHVVpV�j�OD�IUDXGH��$UWLFOH����������&HX[�TXL�RQW�SDUWLFLSp�FRPPH�LQWpUHVVpV��GXQH�PDQLqUH�TXHOFRQTXH��j�XQ�GpOLW�GH�FRQWUHEDQGH�RX�j�XQ�GpOLW�GLPSRUWDWLRQ�RX�GH[SRUWDWLRQ�VDQV�GpFODUDWLRQ�VRQW�SDVVLEOHV�GHV�PrPHV�SHLQHV�TXH�OHV�DXWHXUV�GH�OLQIUDFWLRQ�HW��HQ�RXWUH��GHV�SHLQHV�SULYDWLYHV�GH�GURLWV�pGLFWpHV�SDU�ODUWLFOH�����FL�DSUqV�������6RQW�UpSXWpV�LQWpUHVVpV���D����/HV�HQWUHSUHQHXUV��PHPEUHV�GHQWUHSULVHV��DVVXUHXUV��DVVXUpV��EDLOOHXUV�GH�IRQGV��SURSULpWDLUHV�GHV�PDUFKDQGLVHV�HW��HQ�JpQpUDO��FHX[�TXL�RQW�XQ�LQWpUrW�GLUHFW�j�OD�IUDXGH���E�� �� FHX[� TXL� RQW� FRRSpUp� GXQH� PDQLqUH� TXHOFRQTXH� j� XQ� HQVHPEOH� GDFWHV� DFFRPSOLV� SDU� XQ� FHUWDLQ� QRPEUH�GLQGLYLGXV�DJLVVDQW�GH�FRQFHUW��GDSUqV�XQ�SODQ�GH�IUDXGH�DUUrWp�SRXU�DVVXUHU�OH�UpVXOWDW�SRXUVXLYL�HQ�FRPPXQ��F����FHX[�TXL�RQW�VFLHPPHQW��VRLW�FRXYHUW�OHV�DJLVVHPHQWV�GHV�IUDXGHXUV�RX�WHQWp�GH�OHXU�SURFXUHU�OLPPXQLWp��VRLW�DFKHWp�RX�GpWHQX��GHV�PDUFKDQGLVHV�SURYHQDQW�GXQ�GpOLW�GH�FRQWUHEDQGH�RX�GLPSRUWDWLRQ�VDQV�GpFODUDWLRQ�������/LQWpUrW�j�OD�IUDXGH�QH�SHXW�rWUH�LPSXWp�j�FHOXL�TXL�D�DJL�HQ�FDV�GH�QpFHVVLWp�RX�SDU�VXLWH�GHUUHXU�LQYLQFLEOH���6HFWLRQ����5HVSRQVDELOLWp�FLYLOH�� 3DUDJUDSKH�����5HVSRQVDELOLWp�GH�O$GPLQLVWUDWLRQ�GHV�'RXDQHV���$UWLFOH�����/H�6HUYLFH�GHV�'RXDQHV�HVW�UHVSRQVDEOH�GX�IDLW�GH�VHV�HPSOR\pV�GDQV�OH[HUFLFH�HW�SRXU�UDLVRQ�GH�OHXUV�IRQFWLRQV�VHXOHPHQW��VDXI�VRQ�UHFRXUV�FRQWUH�HX[�RX�OHXUV�FDXWLRQV��

Page 51: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 51 -

$UWLFOH�����/RUVTXXQH� VDLVLH�� RSpUpH� HQ� YHUWX� GH� ODUWLFOH� ���� FL�GHVVXV�QHVW� SDV� IRQGpH�� OH� SURSULpWDLUH�GHV�PDUFKDQGLVHV� D�GURLW�j�XQH�LQGHPQLWp�GRQW�OH�PRQWDQW�HVW�pJDO�j���SRXU�����SDU�PRLV�GH�OD�YDOHXU�GHV�REMHWV�VDLVLV�GHSXLV�OpSRTXH�GH�OD�UHWHQXH�MXVTXj�FHOOH�GH�OD�UHPLVH�RX�GH�ORIIUH�TXL�OXL�HQ�D�pWp�IDLWH���$UWLFOH�����6LO�QHVW�SRLQW�FRQVWDWp�TXLO�\�DLW�PRWLI�GH�VDLVLH�� LO�GRLW�rWUH�SD\p� OD�VRPPH�GH�������)UDQFV�j�FHOXL�DX�GRPLFLOH�GXTXHO�OHV�UHFKHUFKHV�RQW�pWp�IDLWHV�HQ�YHUWX�GH�ODUWLFOH����FL�GHVVXV��VDXI�SOXV�JUDQGV�GRPPDJHV�HW�LQWpUrWV�DX[TXHOV�OHV�FLUFRQVWDQFHV�GH�OD�YLVLWH�SHXYHQW�pYHQWXHOOHPHQW�GRQQHU�OLHX��� 3DUDJUDSKH�����5HVSRQVDELOLWp�GHV�SURSULpWDLUHV�GHV�PDUFKDQGLVHV���$UWLFOH�����/HV�SURSULpWDLUHV�GHV�PDUFKDQGLVHV�VRQW�UHVSRQVDEOHV�FLYLOHPHQW�GX�IDLW�GH�OHXUV�HPSOR\pV�HQ�FH�TXL�FRQFHUQH�OHV�GURLWV��FRQILVFDWLRQV��DPHQGHV�HW�GpSHQV� �3DUDJUDSKH�����5HVSRQVDELOLWp�VROLGDLUH�GHV�FDXWLRQV��$UWLFOH�����/HV�FDXWLRQV�VRQW�WHQXHV��DX�PrPH�WLWUH�TXH�OHV�SULQFLSDX[�REOLJpV��GH�SD\HU�OHV�GURLWV�HW�WD[HV��SpQDOLWpV�SpFXQLDLUHV�HW�DXWUHV�VRPPHV�GXHV�SDU�OHV�UHGHYDEOHV�TXLOV�RQW�FDXWLRQQpV���6HFWLRQ����6ROLGDULWp��$UWLFOH���������� /HV� FRQGDPQDWLRQV� FRQWUH� SOXVLHXUV� SHUVRQQHV� SRXU� XQ�PrPH� IDLW� GH� IUDXGH� VRQW� VROLGDLUHV�� WDQW� SRXU� OHV�SpQDOLWpV�SpFXQLDLUHV�WHQDQW�OLHX�GH�FRQILVFDWLRQ�TXH�SRXU�ODPHQGH�HW�OHV�GpSHQV�������,O�QHQ�HVW�DXWUHPHQW�TXj�OpJDUG�GHV�LQIUDFWLRQV�DX[�DUWLFOHV����HW����FL�GHVVXV��TXL�VRQW�VDQFWLRQQpHV�SDU�GHV�DPHQGHV�LQGLYLGXHOOHV���$UWLFOH�����/HV� SURSULpWDLUHV� GHV�PDUFKDQGLVHV� GH� IUDXGH�� FHX[� TXL� VH� VRQW� FKDUJpV� GH� OHV� LPSRUWHU� RX� GH� OHV� H[SRUWHU�� OHV�LQWpUHVVpV�j�OD�IUDXGH��OHV�FRPSOLFHV�HW�DGKpUHQWV��VRQW�WRXV�VROLGDLUHV�HW�FRQWUDLJQDEOHV�SDU�FRUSV�SRXU�OH�SDLHPHQW�GHV�DPHQGHV��GHV�VRPPHV�WHQDQW�OLHX�GH�FRQILVFDWLRQ�HW�GHV�GpSHQV���

&+$3,75(�9,,��',6326,7,216�5(35(66,9(6��6HFWLRQ����&ODVVLILFDWLRQ�GHV�LQIUDFWLRQV�GRXDQLqUHV�HW�SHLQHV�SULQFLSDOHV��3DUDJUDSKH�����*pQpUDOLWpV���$UWLFOH�����,O�H[LVWH�TXDWUH�FODVVHV�GH�FRQWUDYHQWLRQV�GRXDQLqUHV�HW�WURLV�FODVVHV�GH�GpOLWV�GRXDQLHUV���$UWLFOH�����7RXWH�WHQWDWLYH�GH�GpOLW�GRXDQLHU�HVW�FRQVLGpUpH�FRPPH�OH�GpOLW��� 3DUDJUDSKH�����&RQWUDYHQWLRQV�GRXDQLqUHV��$��3UHPLqUH�FODVVH$UWLFOH����������(VW�SDVVLEOH�GXQH�DPHQGH�GH��������j���������)UDQFV�WRXWH�LQIUDFWLRQ�DX[�GLVSRVLWLRQV�GHV�ORLV�HW�UqJOHPHQWV�GRXDQLHUV�ORUVTXH�FHWWH�LUUpJXODULWp�QHVW�SDV�SOXV�VpYqUHPHQW�UpSULPpH�SDU�OH�SUpVHQW�&RGH�������7RPEHQW�HQ�SDUWLFXOLHU�VRXV�OH�FRXS�GHV�GLVSRVLWLRQV�GH�ODOLQpD�SUpFpGHQW��

Page 52: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 52 -

D����WRXWH�LQH[DFWLWXGH�SRUWDQW�VXU�OXQH�GHV�LQGLFDWLRQV�TXH�OHV�GpFODUDWLRQV�GRLYHQW�FRQWHQLU�ORUVTXH�OLUUpJXODULWp�QD�DXFXQH�LQIOXHQFH�VXU�ODSSOLFDWLRQ�GHV�GURLWV�RX�GHV�SURKLELWLRQV���E�� �� WRXWH� RPLVVLRQ�GLQVFULSWLRQ� DX[� UpSHUWRLUHV�� WRXW� UHIXV�GH� FRPPXQLFDWLRQ�GH�SLqFHV�� WRXWH�GLVVLPXODWLRQ�GH�SLqFHV�RX�GRSpUDWLRQV�GDQV�OH�FDV�SUpYX�j�ODUWLFOH����FL�GHVVXV���F����WRXWH�LQIUDFWLRQ�DX[�GLVSRVLWLRQV�GHV�DUWLFOHV������������HW����FL�GHVVXV���%��'HX[LqPH�FODVVH$UWLFOH����������(VW�SDVVLEOH�GXQH�DPHQGH�pJDOH�DX�WULSOH�GHV�GURLWV�HW�WD[HV�pOXGpV�RX�FRPSURPLV��VDQV�SUpMXGLFH�GX�SDLHPHQW�GHV� GURLWV� HW� WD[HV� H[LJLEOHV�� WRXWH� LQIUDFWLRQ� DX[� GLVSRVLWLRQV� GHV� ORLV� HW� UqJOHPHQWV� GRXDQLHUV� ORUVTXH� FHWWH�LUUpJXODULWp� D� SRXU� EXW� RX� SRXU� UpVXOWDW� GpOXGHU� RX� GH� FRPSURPHWWUH� OH� UHFRXYUHPHQW� GXQ� GURLW� RX� GXQH� WD[H�TXHOFRQTXH�HW�TXHOOH�QHVW�SDV�VSpFLDOHPHQW�UpSULPpH�SDU�OH�SUpVHQW�&RGH�������7RPEHQW�HQ�SDUWLFXOLHU�VRXV�OH�FRXS�GHV�GLVSRVLWLRQV�GX�SDUDJUDSKH�SUpFpGHQW�OHV�LQIUDFWLRQV�FL�DSUqV�TXDQG�HOOHV�VH�UDSSRUWHQW�j�GHV�PDUFKDQGLVHV�GH�OD�FDWpJRULH�GH�FHOOHV�TXL�VRQW�SDVVLEOHV�GH�GURLWV�RX�WD[HV���D����OHV�GpILFLWV�GDQV�OH�QRPEUH�GHV�FROLV�GpFODUpV��PDQLIHVWpV�RX�WUDQVSRUWpV�VRXV�SDVVDYDQW�RX�VRXV�DFTXLW�j�FDXWLRQ����E����OHV�GpILFLWV�VXU�OD�TXDQWLWp�GHV�PDUFKDQGLVHV�SODFpHV�VRXV�XQ�UpJLPH�VXVSHQVLI���F����OD�QRQ�UHSUpVHQWDWLRQ�GHV�PDUFKDQGLVHV�SODFpHV�HQ�HQWUHS{W�ILFWLI�RX�HQ�HQWUHS{W�VSpFLDO���G�� �� OD� SUpVHQWDWLRQ� j� GHVWLQDWLRQ� VRXV� VFHOOHPHQW� URPSX� RX� DOWpUp� GH�PDUFKDQGLVHV� H[SpGLpHV� VRXV� SORPEV� RX�FDFKHWV�GH�GRXDQH���H����OLQH[pFXWLRQ�WRWDOH�RX�SDUWLHOOH�GHV�HQJDJHPHQWV�VRXVFULWV�GDQV�OHV�DFTXLWV�j�FDXWLRQ�HW�VRXPLVVLRQV���I����OHV�H[FpGHQWV�VXU�OH�SRLGV��OH�QRPEUH�RX�OD�PHVXUH�GpFODUpV������� 6RQW� pJDOHPHQW� VDQFWLRQQpHV� GHV� SHLQHV� FRQWUDYHQWLRQQHOOHV� GH� OD� �qPH� FODVVH� WRXWHV� LQIUDFWLRQV� DX[�GLVSRVLWLRQV�GHV�ORLV�HW�UqJOHPHQWV�FRQFHUQDQW�OH[SRUWDWLRQ�SUpDODEOH�RX�OH�GUDZEDFN�ORUVTXH�FHV�LUUpJXODULWpV�QH�VRQW�SDV�SOXV�VpYqUHPHQW�UpSULPpHV�SDU�OH�SUpVHQW�&RGH���&��7URLVLqPH�FODVVH$UWLFOH�����6RQW�SDVVLEOHV�GH�OD�FRQILVFDWLRQ�GHV�PDUFKDQGLVHV�OLWLJLHXVHV�HW�GXQH�DPHQGH�GH��������j���������)UDQFV���D����WRXW�IDLW�GH�FRQWUHEDQGH��DLQVL�TXH�WRXW�IDLW�GLPSRUWDWLRQ�RX�GH[SRUWDWLRQ�VDQV�GpFODUDWLRQ�ORUVTXH�OLQIUDFWLRQ�SRUWH� VXU� GHV�PDUFKDQGLVHV� GH� OD� FDWpJRULH� GH� FHOOHV� TXL� QH� VRQW�QL� VRXPLVHV� j� DXWRULVDWLRQ� VSpFLDOH�RX� IRUWHPHQW�WD[pHV�j�OHQWUpH��QL�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�j�OD�VRUWLH���E����WRXWH�IDXVVH�GpFODUDWLRQ�GDQV�OHVSqFH��OD�YDOHXU�RX�ORULJLQH�GHV�PDUFKDQGLVHV�LPSRUWpHV��H[SRUWpHV�RX�SODFpHV�VRXV�XQ�UpJLPH�VXVSHQVLI�ORUVTXXQ�GURLW�GH�GRXDQH�RX�XQH�WD[H�TXHOFRQTXH�VH�WURXYH�pOXGp�RX�FRPSURPLV�SDU�FHWWH�IDXVVH�GpFODUDWLRQ���F����WRXWH�IDXVVH�GpFODUDWLRQ�GDQV�OD�GpVLJQDWLRQ�GX�GHVWLQDWDLUH�UpHO�RX�GH�OH[SpGLWHXU�UpHO���G����WRXWH�IDXVVH�GpFODUDWLRQ�WHQGDQW�j�REWHQLU�LQG�PHQW�OH�EpQpILFH�GH�OD�IUDQFKLVH�SUpYXH�j�ODUWLFOH�����GX�SUpVHQW�&RGH���H����WRXW�GpWRXUQHPHQW�GH�PDUFKDQGLVHV�QRQ�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�GH�OHXU�GHVWLQDWLRQ�SULYLOpJLpH���I�� �� OD� SUpVHQWDWLRQ� FRPPH�XQLWp�� GDQV� OHV�PDQLIHVWHV� HW� GpFODUDWLRQV�� GH� SOXVLHXUV� EDOOHV� RX� DXWUHV� FROLV� IHUPpV��UpXQLV�GH�TXHOTXH�PDQLqUH�TXH�FH�VRLW���J�� �� ODEVHQFH�GH�PDQLIHVWH�RX� OD�QRQ� UHSUpVHQWDWLRQ�GH� ORULJLQDO�GX�PDQLIHVWH� �� WRXWH�RPLVVLRQ�GH�PDUFKDQGLVHV�GDQV� OHV� PDQLIHVWHV� RX� GDQV� OHV� GpFODUDWLRQV� VRPPDLUHV� �� WRXWH� GLIIpUHQFH� GDQV� OD� QDWXUH� GHV� PDUFKDQGLVHV�PDQLIHVWpHV�RX�GpFODUpHV���'��4XDWULqPH�FODVVH$UWLFOH��������� �� (VW� SDVVLEOH� GXQH� DPHQGH� pJDOH� DX� WULSOH� GH� OD� YDOHXU� GHV� PDUFKDQGLVHV� OLWLJLHXVHV� WRXWH� LQIUDFWLRQ� DX[�GLVSRVLWLRQV�GHV�ORLV�HW�UqJOHPHQWV�GRXDQLHUV��ORUVTXH�FHWWH�LUUpJXODULWp�VH�UDSSRUWH�j�GHV�PDUFKDQGLVHV�GH�OD�FDWpJRULH�GH�FHOOHV�TXL�VRQW�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�j�OHQWUpH�RX�j�OD�VRUWLH�HW�TXHOOH�QHVW�SDV�VSpFLDOHPHQW�UpSULPpH�SDU�OH�SUpVHQW�&RGH��������7RPEHQW�HQ�SDUWLFXOLHU�VRXV�OH�FRXS�GHV�GLVSRVLWLRQV�GX�SDUDJUDSKH�SUpFpGHQW�OHV�LQIUDFWLRQV�YLVpHV�j�ODUWLFOH�����FL�GHVVXV�ORUVTXHOOHV�VH�UDSSRUWHQW�j�GHV�PDUFKDQGLVHV�GH�OD�FDWpJRULH�GH�FHOOHV�TXL�VRQW�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�j�OHQWUpH�RX�j�OD�VRUWLH��� 3DUDJUDSKH�����'pOLWV�GRXDQLHUV���$��3UHPLqUH�FODVVH$UWLFOH�����6RQW�SDVVLEOHV�GH�OD�FRQILVFDWLRQ�GH�OREMHW�GH�IUDXGH��GH�OD�FRQILVFDWLRQ�GHV�PR\HQV�GH�WUDQVSRUW��GH�OD�FRQILVFDWLRQ�GHV� REMHWV� VHUYDQW� j� PDVTXHU� OD� IUDXGH�� GXQH� DPHQGH� pJDOH� DX� GRXEOH� GH� OD� YDOHXU� GH� OREMHW� GH� IUDXGH� HW� GXQ�HPSULVRQQHPHQW� SRXYDQW� VpOHYHU� j� WURLV� PRLV� WRXW� IDLW� GH� FRQWUHEDQGH� DLQVL� TXH� WRXW� IDLW� GLPSRUWDWLRQ� RX�

Page 53: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 53 -

GH[SRUWDWLRQ�VDQV�GpFODUDWLRQ�ORUVTXH�FHV�LQIUDFWLRQV�VH�UDSSRUWHQW�j�GHV�PDUFKDQGLVHV�GH�OD�FDWpJRULH�GH�FHOOHV�TXL�VRQW�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�RX�IRUWHPHQW�WD[pHV�j�OHQWUpH��RX�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�j�OD�VRUWLH���%��'HX[LqPH�FODVVH$UWLFOH�����6RQW�SDVVLEOHV�GHV�VDQFWLRQV�ILVFDOHV�SUpYXHV�j�ODUWLFOH�SUpFpGHQW�HW�GXQ�HPSULVRQQHPHQW�GH�VL[�PRLV�j�GHX[�DQV�OHV�GpOLWV�GH�FRQWUHEDQGH�FRPPLV�SDU�XQH�UpXQLRQ�GH�WURLV�LQGLYLGXV�HW�SOXV�MXVTXj�VL[�LQFOXVLYHPHQW��TXH�WRXV�SRUWHQW�RX�QRQ�GHV�PDUFKDQGLVHV�GH�IUDXGH���&��7URLVLqPH�FODVVH$UWLFOH�����6RQW�SDVVLEOHV�GH�OD�FRQILVFDWLRQ�GH�OREMHW�GH�IUDXGH��GH�OD�FRQILVFDWLRQ�GHV�PR\HQV�GH�WUDQVSRUW��GH�OD�FRQILVFDWLRQ�GHV�REMHWV�VHUYDQW�j�PDVTXHU�OD�IUDXGH��GXQH�DPHQGH�pJDOH�DX�TXDGUXSOH�GH�OD�YDOHXU�GHV�REMHWV�FRQILVTXpV�HW�GXQ�HPSULVRQQHPHQW�GH�XQ�DQ�j�FLQT��D����/HV�GpOLWV�GH�FRQWUHEDQGH�FRPPLV�VRLW�SDU�SOXV�GH�VL[�LQGLYLGXV��VRLW�SDU�WURLV�LQGLYLGXV�RX�SOXV�j�GRV�GDQLPDO�RX�j�YpORFLSqGH��TXH�WRXV�SRUWHQW�RX�QRQ�GHV�PDUFKDQGLVHV�GH�IUDXGH��E����OHV�GpOLWV�GH�FRQWUHEDQGH�SDU�DpURQHI�RX�SDU�YpKLFXOH�DWWHOp�RX�DXWRSURSXOVp��� 3DUDJUDSKH�����&RQWUHEDQGH��$UWLFOH����������/D�FRQWUHEDQGH�VHQWHQG�GHV�LPSRUWDWLRQV�RX�H[SRUWDWLRQV�HQ�GHKRUV�GHV�EXUHDX[��DLQVL�TXH�GH�WRXWH�YLRODWLRQ�GHV�GLVSRVLWLRQV� OpJDOHV�RX� UpJOHPHQWDLUHV� UHODWLYHV� j� OD� GpWHQWLRQ�HW� DX� WUDQVSRUW�GHV�PDUFKDQGLVHV� j� OLQWpULHXU�GX�WHUULWRLUH�GRXDQLHU��������&RQVWLWXHQW��HQ�SDUWLFXOLHU��GHV�IDLWV�GH�FRQWUHEDQGH���D����OD�YLRODWLRQ�GHV�GLVSRVLWLRQV�GHV�DUWLFOHV���������������������HW�����FL�GHVVXV���E�� �� OHV�VRXVWUDFWLRQV�RX�VXEVWLWXWLRQV�HQ�FRXUV�GH�WUDQVSRUW�GH�PDUFKDQGLVHV�H[SpGLpHV�VRXV�UpJLPH�VXVSHQVLI��HW�WRXWHV�IUDXGHV�GRXDQLqUHV�UHODWLYHV�j�FHV�WUDQVSRUWV���F�����OD�YLRODWLRQ�GHV�GLVSRVLWLRQV�VRLW�OpJLVODWLYHV�VRLW�UpJOHPHQWDLUHV�VXERUGRQQDQW�OH[SRUWDWLRQ�RX�OD�UpH[SRUWDWLRQ�j DXWRULVDWLRQ�VSpFLDOH�RX�j� ODFFRPSOLVVHPHQW�GH�IRUPDOLWpV�SDUWLFXOLqUHV�� ORUVTXH� OD� IUDXGH�D�pWp� IDLWH�RX� WHQWpH�HQ�GHKRUV�GHV�EXUHDX[��RX�TXHOOH�QHVW�SDV�VSpFLDOHPHQW�UpSULPpH�SDU�XQH�DXWUH�GLVSRVLWLRQ�GX�SUpVHQW�&RGH��G�� �� 6RQW� DVVLPLOpHV� j� GHV� DFWHV� GH� FRQWUHEDQGH�� OHV� LPSRUWDWLRQV� RX� H[SRUWDWLRQV� VDQV� GpFODUDWLRQ� ORUVTXH� OHV�PDUFKDQGLVHV�SDVVDQW�SDU�XQ�EXUHDX�GH�GRXDQH�VRQW�VRXVWUDLWHV�j�OD�YLVLWH�GX�VHUYLFH�GHV�GRXDQHV�SDU�GLVVLPXODWLRQ�GDQV� GHV� FDFKHWWHV� VSpFLDOHPHQW� DPpQDJpHV� RX� GDQV� GHV� FDYLWpV� RX� HVSDFHV� YLGHV� TXL� QH� VRQW� SDV� QRUPDOHPHQW�GHVWLQpHV�DX�ORJHPHQW�GHV�PDUFKDQGLVHV���$UWLFOH�����/HV�PDUFKDQGLVHV�GH�OD�FDWpJRULH�GH�FHOOHV�TXL�VRQW�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�RX�IRUWHPHQW�WD[pHV�j�OHQWUpH��VRQW� UpSXWpHV� DYRLU� pWp� LQWURGXLWHV� HQ� FRQWUHEDQGH� HW� OHV�PDUFKDQGLVHV� GH� OD� FDWpJRULH� GH� FHOOHV� GRQW� OD� VRUWLH� HVW�VRXPLVH�j�DXWRULVDWLRQ�VSpFLDOH�VRQW�UpSXWpHV�IDLUH�OREMHW�GXQH�WHQWDWLYH�GH[SRUWDWLRQ�HQ�FRQWUHEDQGH�GDQV�WRXV�OHV�FDV�GLQIUDFWLRQ�FL�DSUqV�LQGLTXpV���D�� �� ORUVTXHOOHV� VRQW� WURXYpHV� VXU� OH� WHUULWRLUH� VDQV� rWUH� PXQLHV� GXQ� DFTXLW� GH� SDLHPHQW�� SDVVDYDQW� RX� DXWUH�H[SpGLWLRQ�YDODEOH�SRXU�OD�URXWH�TXHOOHV�VXLYHQW�HW�SRXU�OH�WHPSV�GDQV�OHTXHO�VH�IDLW�OH�WUDQVSRUW��j�PRLQV�TXHOOHV�QH�YLHQQHQW�GH� OLQWpULHXU�GX�WHUULWRLUH�GRXDQLHU�SDU� OD�URXWH�TXL�FRQGXLW�GLUHFWHPHQW�DX�EXUHDX�RX�SRVWH�GH�GRXDQH�OH�SOXV�SURFKH�HW�VRLHQW�DFFRPSDJQpHV�GHV�GRFXPHQWV�FRPPHUFLDX[�HW�GH�WUDQVSRUW�MXVWLILDQW�OHXU�RULJLQH���E����ORUVTXH��PrPH�pWDQW�DFFRPSDJQpHV�GXQH�H[SpGLWLRQ�SRUWDQW�OREOLJDWLRQ�H[SUHVVH�GH�OD�IDLUH�YLVHU�j�XQ�EXUHDX�RX�SRVWH�GH�GRXDQH�GH�SDVVDJH��HOOHV�RQW�GpSDVVp�FH�EXUHDX�RX�SRVWH�VDQV�TXH�ODGLWH�REOLJDWLRQ�DLW�pWp�UHPSOLH���F�� �� ORUVTXH� D\DQW� pWp� DPHQpHV� DX� EXUHDX� RX� SRVWH�� HOOHV� VH� WURXYHQW� GpSRXUYXHV� GHV� GRFXPHQWV� LQGLTXpV� DX[�DUWLFOHV�����HW�����FL�GHVVXV���G����ORUVTXHOOHV�VRQW�WURXYpHV�VXU�OH�WHUULWRLUH�HQ�LQIUDFWLRQ�j�ODUWLFOH�����FL�GHVVXV���$UWLFOH�����������/HV�PDUFKDQGLVHV�VRQW�UpSXWpHV�DYRLU�pWp�LPSRUWpHV�HQ�FRQWUHEDQGH�j�GpIDXW�GH�MXVWLILFDWLRQV�GRULJLQH�RX�VL�OHV�GRFXPHQWV�SUpVHQWpV�VRQW�IDX[��LQH[DFWV��LQFRPSOHWV�RX�QRQ�DSSOLFDEOHV��������(OOHV�VRQW�VDLVLHV�HQ�TXHOTXH�OLHX�TXHOOHV�VH�WURXYHQW�HW�OHV�SHUVRQQHV�YLVpHV�DX[�SDUDJUDSKHV��HU�HW��qPH�GH�ODUWLFOH�����VRQW�SRXUVXLYLHV�HW�SXQLHV�FRQIRUPpPHQW�DX[�GLVSRVLWLRQV�GHV�DUWLFOHV�����HW�����FL�GHVVXV�������/RUVTXLOV� DXURQW� HX� FRQQDLVVDQFH� TXH� FHOXL� TXL� OHXU� D� GpOLYUp� OHV� MXVWLILFDWLRQV�GRULJLQH�QH�SRXYDLW� OH� IDLUH�YDODEOHPHQW�RX�TXH�FHOXL�TXL�OHXU�D�YHQGX��FpGp�pFKDQJp�RX�FRQILp�OHV�PDUFKDQGLVHV�QpWDLW�SDV�HQ�PHVXUH�GH�MXVWLILHU�GH�OHXU�GpWHQWLRQ�UpJXOLqUH��OHV�GpWHQWHXUV�HW�WUDQVSRUWHXUV�VHURQW�FRQGDPQpV�DX[�PrPHV�SHLQHV�HW�OHV�PDUFKDQGLVHV�VHURQW�VDLVLHV�FRQILVTXpHV�GDQV�OHV�PrPHV�FRQGLWLRQV�TXH�FL�GHVVXV��TXHOOHV�TXH�VRLHQW�OHV�MXVWLILFDWLRQV�TXL�DXURQW�SX�rWUH�SURGXLWHV���

Page 54: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 54 -

3DUDJUDSKH�����,PSRUWDWLRQV�HW�H[SRUWDWLRQV�VDQV�GpFODUDWLRQ���$UWLFOH�����&RQVWLWXHQW�GHV�LPSRUWDWLRQV�RX�H[SRUWDWLRQV�VDQV�GpFODUDWLRQV���D�� �� OHV� LPSRUWDWLRQV�RX� H[SRUWDWLRQV�SDU� OHV�EXUHDX[�RX�SRVWHV�GH�GRXDQH�� VDQV�GpFODUDWLRQ�HQ�GpWDLO�RX� VRXV� OH�FRXYHUW�GXQH�GpFODUDWLRQ�HQ�GpWDLO�QRQ�DSSOLFDEOH�DX[�PDUFKDQGLVHV�SUpVHQWpHV���E����OHV�VRXVWUDFWLRQV�RX�VXEVWLWXWLRQV�GH�PDUFKDQGLVHV�VRXV�GRXDQH���F����OH�GpIDXW�GH�GpS{W�GDQV�OH�GpODL�LPSDUWL��GHV�GpFODUDWLRQV�UHODWLYHV�DX[�HQOqYHPHQWV�LPPpGLDWV���$UWLFOH�����6RQW� UpSXWpHV� IDLUH� OREMHW� GXQH� LPSRUWDWLRQ� VDQV� GpFODUDWLRQ� OHV� PDUFKDQGLVHV� GpFODUpHV� SRXU� OH[SRUWDWLRQ�WHPSRUDLUH�RX�SRXU�OREWHQWLRQ�GXQ�SDVVDYDQW�GH�FLUFXODWLRQ��HQ�FDV�GH�QRQ�UHSUpVHQWDWLRQ�RX�GH�GLIIpUHQFHV�GDQV�OD�QDWXUH�RX�OHVSqFH�HQWUH�OHVGLWHV�PDUFKDQGLVHV�HW�FHOOHV�GpFODUpHV�DX�GpSDUW���$UWLFOH�����6RQW�UpSXWpV�LPSRUWDWLRQ�RX�H[SRUWDWLRQ�VDQV�GpFODUDWLRQV�OHV�FROLV�H[FpGHQW�OH�QRPEUH�GpFODUp���$UWLFOH�����6RQW�UpSXWpHV�LPSRUWDWLRQ�RX�H[SRUWDWLRQ�VDQV�GpFODUDWLRQ�GH�PDUFKDQGLVHV�VRXPLVH�j�DXWRULVDWLRQ�VSpFLDOH��D����7RXWH� LQIUDFWLRQ�DX[�GLVSRVLWLRQV�GH�ODUWLFOH����FL�GHVVXV�DLQVL�TXH�OH�IDLW�GDYRLU�REWHQX�RX�WHQWp�GREWHQLU�OD�GpOLYUDQFH� GXQ� GHV� WLWUHV� YLVpV� j� ODUWLFOH� ��� SUpFLWp�� VRLW� SDU� FRQWUHIDoRQ� GH� VFHDX[� SXEOLFV�� VRLW� SDU� IDXVVHV�GpFODUDWLRQV�RX�SDU�WRXV�DXWUHV�PR\HQV�IUDXGXOHX[���E����WRXWH�IDXVVH�GpFODUDWLRQ�D\DQW�SRXU�EXW�RX�SRXU�HIIHW�GpOXGHU�ODSSOLFDWLRQ�GHV�PHVXUHV�VSpFLDOHV��&HSHQGDQW�OHV�PDUFKDQGLVHV�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�j�OHQWUpH�RX�j�OD�VRUWLH�TXL�RQW�pWp�GpFODUpHV�VRXV�XQH�GpQRPLQDWLRQ�IDLVDQW�UHVVRUWLU�OHXU�FDUDFWqUH�VSpFLDO�QH�VRQW�SDV�VDLVLHV�FHOOHV� GHVWLQpHV� j� OLPSRUWDWLRQ� VRQW� UHQYR\pHV� j� OpWUDQJHU� �� FHOOHV� GRQW� OD� VRUWLH� HVW� GHPDQGpH� UHVWHQW� VXU� OH�WHUULWRLUH�GRXDQLHU��F�� �� /HV� IDXVVHV� GpFODUDWLRQV� GDQV� OHVSqFH�� OD� YDOHXU� RX� ORULJLQH� GHV� PDUFKDQGLVHV� RX� GDQV� OD� GpVLJQDWLRQ� GX�GHVWLQDWDLUH�UpHO�RX�GH� OH[SpGLWHXU�UpHO�� ORUVTXH�FHV� LQIUDFWLRQV�RQW�pWp�FRPPLVHV�j� ODLGH�GH�IDFWXUHV��FHUWLILFDWV�RX�WRXV�DXWUHV�GRFXPHQWV�IDX[��LQH[DFWV��LQFRPSOHWV�RX�QRQ�DSSOLFDEOHV���G�� �� OHV� IDXVVHV� GpFODUDWLRQV� RX� PDQRHXYUHV�� D\DQW� SRXU� EXW� RX� SRXU� HIIHW� GREWHQLU�� HQ� WRXW� RX� SDUWLH�� XQ�UHPERXUVHPHQW�� XQH� H[RQpUDWLRQ�� XQ� GURLW� UpGXLW� RX� XQ� DYDQWDJH� TXHOFRQTXH� DWWDFKp� j� OLPSRUWDWLRQ� RX� j�OH[SRUWDWLRQ���$UWLFOH�����6RQW�UpSXWpV�LPSRUWDWLRQV�VDQV�GpFODUDWLRQV�GH�PDUFKDQGLVHV�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH��D����OLPPDWULFXODWLRQ�GDQV�OHV�VpULHV�QRUPDOHV�GDXWRPRELOHV��GH�PRWRF\FOHWWHV�RX�GDpURQHIV�VDQV�DFFRPSOLVVHPHQW�SUpDODEOH�GHV�IRUPDOLWpV�GRXDQLqUHV���E����OH�GpWRXUQHPHQW�GH�PDUFKDQGLVHV�VRXPLVHV�j�DXWRULVDWLRQ�VSpFLDOH�GH�OHXU�GHVWLQDWLRQ�SULYLOpJLpH���F����OH�GpWRXUQHPHQW�GH�SURGXLWV�SpWUROLHUV�GXQH�GHVWLQDWLRQ�SULYLOpJLpH�GX�SRLQW�GH�YXH�ILVFDO���$UWLFOH����������(VW� UpSXWpH�H[SRUWDWLRQ�VDQV�GpFODUDWLRQ�GH�PDUFKDQGLVHV�VRXPLVHV�j�DXWRULVDWLRQV�VSpFLDOHV�WRXWH� LQIUDFWLRQ�DX[� GLVSRVLWLRQV� VRLW� OpJLVODWLYHV� VRLW� UpJOHPHQWDLUHV� SRUWDQW� DSSOLFDWLRQ� GH� PHVXUHV� VSpFLDOHV� GH[SRUWDWLRQ� RX� GH�UpH[SRUWDWLRQ�RX�ELHQ�VXERUGRQQDQW�OH[SRUWDWLRQ�RX�OD�UpH[SRUWDWLRQ�j�ODFFRPSOLVVHPHQW�GH�IRUPDOLWp�SDUWLFXOLqUHV��ORUVTXH� OD� IUDXGH� D� pWp� IDLWH� RX� WHQWpH� SDU� OHV� EXUHDX[� HW� TXHOOH� QHVW� SDV� VSpFLDOHPHQW� UpSULPpH� SDU� XQH� DXWUH�GLVSRVLWLRQ�GX�SUpVHQW�&RGH�������&HOXL�TXL�SUrWHUDLW�VRQ�QRP�SRXU�VRXVWUDLUH�DX[�HIIHWV�GH�FHV�GLVSRVLWLRQV�FHX[�TXL�DXUDLHQW�pWp�DWWHLQWV�HQFRXUW�OHV�PrPHV�SHLQHV�������'DQV�OH�FDV�R��OHV�PDUFKDQGLVHV�D\DQW�pWp�H[SRUWpHV�SDU�GpURJDWLRQ�j�XQH�PHVXUH�VSpFLDOH��j�GHVWLQDWLRQ�GXQ�SD\V�GpWHUPLQp��VRQW�DSUqV�DUULYpH�GDQV�FH�SD\V��UpH[SpGLpHV�VXU�XQ�SD\V�WLHUV��OH[SRUWDWHXU�HVW�SDVVLEOH�GHV�SHLQHV�GH�OH[SRUWDWLRQ�VDQV�GpFODUDWLRQ�VLO�HVW�pWDEOL�TXH�FHWWH�UpH[SpGLWLRQ�D�pWp�HIIHFWXpH�VXU�VHV�LQVWUXFWLRQV��j�VRQ�LQVWLJDWLRQ�RX�DYHF�VD�FRPSOLFLWp��RX�HQFRUH�VLO�HVW�GpPRQWUp�TXLO�HQ�D�WLUp�SURILW�RX�TXLO�DYDLW�FRQQDLVVDQFH�GH�OD�UpH[SpGLWLRQ�SURMHWpH�DX�PRPHQW�GH�OH[SRUWDWLRQ���

Page 55: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 55 -

6HFWLRQ����3HLQHV�FRPSOpPHQWDLUHV��3DUDJUDSKH�����&RQILVFDWLRQ���$UWLFOH�����,QGpSHQGDPPHQW�GHV�DXWUHV�VDQFWLRQV�SUpYXHV�SDU�OH�SUpVHQW�&RGH��VRQW�FRQILVTXpV���D����OHV�PDUFKDQGLVHV�TXL�RQW�pWp�RX�GHYDLHQW�rWUH�VXEVWLWXpHV�GDQV�OHV�FDV�SUpYXV�DX[�DUWLFOHV�������D���������E��HW������E����E����OHV�PDUFKDQGLVHV�SUpVHQWpHV�DX�GpSDUW�GDQV�OH�FDV�SUpYX�SDU�ODUWLFOH�����FL�GHVVXV���F����OHV�PR\HQV�GH�WUDQVSRUW�GDQV�OH�FDV�SUpYX�SDU�ODUWLFOH����FL�GHVVXV��� 3DUDJUDSKH�����$VWUHLQWH���$UWLFOH�����,QGpSHQGDPPHQW�GH�ODPHQGH�HQFRXUXH�SRXU�UHIXV�GH�FRPPXQLFDWLRQ�GDQV�OHV�FRQGLWLRQV�SUpYXHV�j�ODUWLFOH����FL�GHVVXV�� OHV� FRQWUHYHQDQWV�GRLYHQW�rWUH�FRQGDPQpV�j�UHSUpVHQWHU� OHV� OLYUHV��SLqFHV�HW�GRFXPHQWV�QRQ�FRPPXQLTXpV��VRXV�XQH�DVWUHLQWH�GH��������)UDQFV�DX�PLQLPXP�SRXU�FKDTXH�MRXU�GH�UHWDUG��&HWWH�DVWUHLQWH�FRPPHQFH�j�FRXULU�GX�MRXU� PrPH� GH� OD� VLJQDWXUH� SDU� OHV� SDUWLHV� RX� GH� OD� QRWLILFDWLRQ� GX� SURFqV�YHUEDO� GUHVVp� SRXU� FRQVWDWHU� OH� UHIXV�GH[pFXWHU�OH�MXJHPHQW�UpJXOLqUHPHQW�VLJQLILp���HOOH�QH�FHVVH�TXH�GX�MRXU�R��LO�HVW�FRQVWDWp��DX�PR\HQ�GXQH�PHQWLRQ�LQVFULWH�SDU�XQ�DJHQW�GH�FRQWU{OH�VXU�XQ�GHV�SULQFLSDX[�OLYUHV�GH�OD�VRFLpWp�RX�GH�OpWDEOLVVHPHQW��TXH�O$GPLQLVWUDWLRQ�D pWp�PLVH�j�PrPH�GREWHQLU�OD�FRPPXQLFDWLRQ�RUGRQQpH��� 3DUDJUDSKH�����3HLQHV�SULYDWLYHV�GH�GURLWV���$UWLFOH�����(Q�VXV�GHV�VDQFWLRQV�SUpYXHV�SDU�OH�SUpVHQW�&RGH��FHX[�TXL�VRQW�MXJpV�FRXSDEOHV�GDYRLU�SDUWLFLSp�FRPPH�LQWpUHVVpV�GXQH�PDQLqUH�TXHOFRQTXH�j�XQ�GpOLW�GH�FRQWUHEDQGH�RX�j�XQ�GpOLW�GLPSRUWDWLRQ�RX�GH[SRUWDWLRQ�VDQV�GpFODUDWLRQ�VRQW�GpFODUpV�LQFDSDEOHV�GrWUH�pOHFWHXUV�RX�pOXV�DX[�FKDPEUHV�GH�FRPPHUFH�HW�WULEXQDX[�GH�FRPPHUFH��WDQW�HW�DXVVL�ORQJWHPSV�TXLOV�QDXURQW�SDV�pWp�UHOHYpV�GH�FHWWH�LQFDSDFLWp���$UWLFOH����������4XLFRQTXH�HVW�MXGLFLDLUHPHQW�FRQYDLQFX�GDYRLU�DEXVp�GXQ�UpJLPH�VXVSHQVLI�SHXW��SDU�GpFLVLRQ�GX�'LUHFWHXU�*pQpUDO�GHV�'RXDQHV��rWUH�H[FOX�GX�EpQpILFH�GX�UpJLPH�GH�ODGPLVVLRQ�WHPSRUDLUH�HW�rWUH�SULYp�GH�OD�IDFXOWp�GX�WUDQVLW�HW�GH�OHQWUHS{W�DLQVL�TXH�GH�WRXW�FUpGLW�GH�GURLWV�RX�GHQOqYHPHQW������� &HOXL� TXL� SUrWHUDLW� VRQ� QRP� SRXU� VRXVWUDLUH� DX[� HIIHWV� GH� FHV� GLVSRVLWLRQV� FHX[� TXL� DXUDLHQW� pWp� DWWHLQWV��HQFRXUW�OHV�PrPHV�SHLQHV���6HFWLRQ����&DV�SDUWLFXOLHUV�GDSSOLFDWLRQ�GHV�SHLQHV��� 3DUDJUDSKH�����&RQILVFDWLRQ���$UWLFOH�����/RUVTXH�OHV�REMHWV�VXVFHSWLEOHV�GH�FRQILVFDWLRQ�QRQW�SX�rWUH�VDLVLV�RX�ORUVTXH��D\DQW�pWp�VDLVLV��OD�GRXDQH�HQ�IDLW�OD�GHPDQGH��OH�WULEXQDO�SURQRQFH��SRXU�WHQLU�OLHX�GH�OD�FRQILVFDWLRQ��OD�FRQGDPQDWLRQ�DX�SDLHPHQW�GXQH�VRPPH�pJDOH�j�OD�YDOHXU�UHSUpVHQWpH�SDU�OHVGLWV�REMHWV�HW�FDOFXOpH�GDSUqV�OH�FRXUV�GX�PDUFKp�LQWpULHXU�j�OpSRTXH�RX�OD�IUDXGH�D�pWp�FRPPLVH��� 3DUDJUDSKH�����0RGDOLWpV�VSpFLDOHV�GH�FDOFXO�GHV�SpQDOLWpV�SpFXQLDLUHV��$UWLFOH�����/RUVTXLO�QHVW�SDV�SRVVLEOH�GH�GpWHUPLQHU�OH�PRQWDQW�GHV�GURLWV�HW�WD[HV�UpHOOHPHQW�H[LJLEOHV�RX�OD�YDOHXU�UpHOOH�GHV�PDUFKDQGLVHV� OLWLJLHXVHV�� OHV�SpQDOLWpV�VRQW� OLTXLGpHV�VXU� OD�EDVH�GHV�GURLWV�HW� WD[HV�DSSOLFDEOHV�j� OD�FDWpJRULH� OD�SOXV�IRUWHPHQW�WD[pHV�GHV�PDUFKDQGLVHV�GH�PrPH�QDWXUH�HW�GDSUqV�OD�YDOHXU�PR\HQQH�LQGLTXpH�SDU�OD�GHUQLqUH�VWDWLVWLTXH�GRXDQLqUH�PHQVXHOOH���$UWLFOH����������(Q� DXFXQ� FDV� OHV� DPHQGHV�PXOWLSOHV� GH� GURLWV� RX�PXOWLSOHV� GH� OD� YDOHXU�� SURQRQFpHV� SRXU� ODSSOLFDWLRQ� GX�SUpVHQW�&RGH�QH�SHXYHQW�rWUH�LQIpULHXUHV���D����DX�GRXEOH�GH�OD�YDOHXU�GHV�PDUFKDQGLVHV�GH�IUDXGH��

Page 56: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 56 -

E�� �� $� ��� ���� )UDQFV� SDU� FROLV�� ORUVTXLO� QHVW� SDV� SRVVLEOH� GH� GpWHUPLQHU� OD� QDWXUH� H[DFWH� GHV� PDUFKDQGLVHV�OLWLJLHXVHV�������/RUVTXXQH� IDXVVH�GpFODUDWLRQ�GDQV� OD�GpVLJQDWLRQ�GX�GHVWLQDWDLUH� UpHO� D�pWp�FRQVWDWpH�DSUqV�HQOqYHPHQW�GHV�PDUFKDQGLVHV��OHV�SHLQHV�SURQRQFpHV�QH�SHXYHQW�rWUH�LQIpULHXUHV�DX�GRXEOH�GH�OD�YDOHXU�GHV�PDUFKDQGLVHV�GpFODUpHV���$UWLFOH�����/RUVTXH� OH� WULEXQDO�D�DFTXLV� OD�FRQYLFWLRQ�TXH�GHV�RIIUHV��SURSRVLWLRQV�GDFKDW�RX�GH�YHQWH��FRQYHQWLRQV�GH�WRXWH�QDWXUH�SRUWDQW�VXU�OHV�SURSRVLWLRQV�GDFKDW�RX�GH�YHQWH��FRQYHQWLRQV�GH�WRXWH�QDWXUH�SRUWDQW�VXU�OHV�REMHWV�GH�IUDXGH�RQW�pWp�IDLWHV�RX�FRQWUDFWpHV�j�XQ�SUL[�VXSpULHXU�DX�FRXUV�GX�PDUFKp�LQWpULHXU��j�OpSRTXH�RX�OD�IUDXGH�D�pWp�FRPPLVH��LO�SHXW� VH� IRQGHU� VXU�FH�SUL[�SRXU� OH�FDOFXO�GHV�SHLQHV�IL[pHV�SDU� OH�SUpVHQW�&RGH�HQ�IRQFWLRQ�GH� OD�YDOHXU�GHV�GLWV�REMHWV���$UWLFOH�����'DQV� OH� FDV� GLQIUDFWLRQV� SUpYXHV� j� ODUWLFOH� ���� �G�� FL�GHVVXV� OHV� SpQDOLWpV� VRQW� GpWHUPLQpHV� GDSUqV� OD� YDOHXU�DWWULEXpH�SRXU�OH�FDOFXO�GX�UHPERXUVHPHQW��GH�OH[RQpUDWLRQ��GX�GURLW�UpGXLW�RX�GH�ODYDQWDJH�UHFKHUFKpV�RX�REWHQXV��VL�FHWWH�YDOHXU�HVW�VXSpULHXUH�j�OD�YDOHXU�UpHOOH��� 3DUDJUDSKH�����&RQFRXUV�GLQIUDFWLRQV��$UWLFOH���������� 7RXW� IDLW� WRPEDQW� VRXV� OH� FRXS� GH� GLVSRVLWLRQV� UpSUHVVLYHV� GLVWLQFWHV� pGLWpHV� SDU� OH� SUpVHQW�&RGH� GRLW� rWUH�HQYLVDJp�VRXV�OD�SOXV�KDXWH�DFFHSWDWLRQ�SpQDOH�GRQW�LO�HVW�VXVFHSWLEOH�������(Q�FDV�GH�SOXUDOLWp�GH�FRQWUDYHQWLRQV�RX�GH�GpOLWV�GRXDQLHUV��OHV�FRQGDPQDWLRQV�SpFXQLDLUHV�VRQW�SURQRQFpHV�SRXU�FKDFXQH�GHV�LQIUDFWLRQV�G�PHQW�pWDEOLHV���$UWLFOH�����6DQV�SUpMXGLFH�GH�ODSSOLFDWLRQ�GHV�SpQDOLWpV�pGLFWpHV�SDU�OH�SUpVHQW�&RGH��OHV�GpOLWV�GLQMXUHV��YRLHV�GH�IDLW��UpEHOOLRQ��FRUUXSWLRQ�RX�SUpYDULFDWLRQ�HW�FHX[�GH�FRQWUHEDQGH�DYHF�DWWURXSHPHQW�HW�SRUW�GDUPH�VRQW�SRXUVXLYLV��MXJpV�HW�SXQLV�FRQIRUPpPHQW�DX�GURLW�FRPPXQ���$UWLFOH�����/D�SUpVHQWH�ORL�VHUD�H[pFXWpH�FRPPH�ORL�GH�O(WDW���$LQVL�IDLW�HW�GpOLEpUp�HQ�VpDQFH�SXEOLTXH�j�28$*$'28*28�OH����'pFHPEUH�������

LE SECRETAIRE DE SEANCE LE PRESIDENT

Batio Isaïe TRAORE Dr Bongnessan Arsène YE

Page 57: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 57 -

6RPPDLUH�GHV�$QQH[HV��$UUrWp� Q�� ���� �0)�&,0�'� GX� �� GpFHPEUH� ����� IL[DQW� OH� WUDFp� GH� OD� OLPLWH� LQWpULHXUH� GX� UD\RQ� GHV�GRXDQHV�VXU�OHV�IURQWLqUHV�GX�%85.,1$�)$62���$UUrWp� Q�� ����0)�'�GX� ���GpFHPEUH� ����� �PRGLILp� SDU� O·DUUrWp� Q�� ����0)�'*'�GX����PDUV�������IL[DQW�OHV�URXWHV�OpJDOHV�j�O·LPSRUWDWLRQ�HW�j�O·H[SRUWDWLRQ���$UUrWp�Q������)�'�GX����MXLQ������IL[DQW�OHV�FRQGLWLRQV�G·DOLpQDWLRQ�SDU�OH�VHUYLFH�GHV�GRXDQHV��GHV�REMHWV�FRQILVTXpV�RX�DEDQGRQQpV�SDU�WUDQVDFWLRQ�� �

Page 58: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 58 -

$55(7(�1� ����0)�&,0�' '8�� '(&(0%5(������),;$17�/(�75$&(�'(�/$�/,0,7(�,17(5,(85(�'8�5$<21�'(6�'28$1(6��

685�/(6�)5217,(5(6�'8�%85.,1$�)$62�

/(�0,1,675(�'(6�),1$1&(6�/(�0,1,675(�'8�&200(5&(��'(�/·,1'8675,(�(7�'(6�0,1(6���9X�OD�&RQVWLWXWLRQ�GX�%85.,1$�)$62��SURPXOJXpH�SDU�GpFUHW�Q������35(6�GX����QRYHPEUH��������9X�OH�GpFUHW�Q����35(6�GX��HU MDQYLHU������IL[DQW�OD�FRPSRVLWLRQ�GX�JRXYHUQHPHQW�GX�%XUNLQD�)DVR�HW�OHV�WH[WHV�VXEVpTXHQWV�TXL�O·RQW�PRGLILp���9X�OH�GpFUHW�Q����35(6�6*&0�GX���MDQYLHU�������SRUWDQW�GpILQLWLRQ�GHV�VHFWHXUV�PLQLVWpULHOV�LPSDUWLV�DX�3UpVLGHQW�GH�OD�5pSXEOLTXH�HW�DX[�0LQLVWUHV�HW�OHV�WH[WHV�VXEVpTXHQWV�TXL�O·RQW�PRGLILp��9X�O·DUUrWp�Q�����)�GX���MDQYLHU�������UHODWLI�j�OD�FLUFXODWLRQ�GHV�PDUFKDQGLVHV�9X�OH�GpFUHW�Q������)�'�GX����MXLOOHW�������GpOLPLWDQW�OH�UD\RQ�GHV�GRXDQHV�VXU�OHV�IURQWLqUHV�GH�OD�&{WH�G·,YRLUH��GX�0DOL�HW�GX�1LJHU���9X�OH�FRGH�GHV�GRXDQHV�QRWDPPHQW�HQ�VHV�DUWLFOHV����HW�������6XU�OD�SURSRVLWLRQ�GX�'LUHFWHXU�GHV�'RXDQHV���$55(7(17��$57,&/(����/H�WUDFp�GH�OD� OLPLWH� LQWpULHXUH�GX�UD\RQ�GHV�GRXDQHV��DX[�IURQWLqUHV�GX�%85.,1$�)$62�HVW�IL[p�DLQVL�TX·LO� VXLW� �� OHV� URXWHV�� FKHPLQV� UXUDX[� TXL� FRQVWLWXHQW� OH� WUDFp� pWDQW� LQFOXV� GDQV� OH� UD\RQ� DLQVL� TXH� OHV�ORFDOLWpV�TX·LO�WUDYHUVH���

685�/(6�)5217,(5(6�%85.,1$�%(1,1�HW�%85.,1$�72*2����� �8QH� OLJQH� LGpDOH�SDUWDQW� j� ���NPV� DX�QRUG�GH�.RPSRXQJRX� �VXU� OD� URXWH�7DQVDUJD�.RPSRQJRX�HW�UHOLDQW�VXFFHVVLYHPHQW���<RELUL�%LJRX�²6DQDQERUp�����/H�FKHPLQ�UXUDO�GH�6DQDQERUp�j�.DOR�7DPSDQp�����OD�QDWLRQDOH�Q����GH�.DOR�7DPSDQp�j�0HQQp�����8QH�OLJQH�LGpDOH�UHOLDQW�0HQQp�j�XQ�SRLQW�VLWXp�j����NPV�DX�QRUG�GH�%LWWRX��VXU�OD�URXWH�QDWLRQDOH�Q������685�/$�)5217,(5(�%85.,1$�*+$1$����� �8QH� OLJQH� LGpDOH�UHOLDQW�VXFFHVVLYHPHQW��� OH�SRLQW�VLWXp�DX�QRUG�GH�%LWWRX��VXU� OD�URXWH�QDWLRQDOH������1DERQGp��,QWD\D���'RQJR��3LJDOLUL��VXU�OD�QDWLRQDOH�Q����.DGRUR�VXU�OD�URXWH�GpSDUWHPHQWDOH�Q�����������/D�URXWH�GpSDUWHPHQWDO�Q����GH�.DGRUR�j�1HEERX������8QH�OLJQH�LGpDOH�UHOLDQW�VXFFHVVLYHPHQW���1HEERX��0HWLR��%HXQH��'LRQD��1LDERXUL��/DUR��'DQR������/D�URXWH�GpSDUWHPHQWDOH�Q�����GH�'DQR�j�'MLSRORJR�������8QH�OLJQH�LGpDOH�UHOLDQW�'MLSRORJR�j�%DSOD������/D�URXWH�%DSOD��7LDQNRXUD��*DRXD������8QH�URXWH�LGpDOH�GH�*DRXD�j�3DQGLDR���

685�/(6�)5217,(5(6���%85.,1$�&27(�'·,92,5(�%85.,1$�²0$/,��%85.,1$�1,*(5�����8QH�OLJQH�LGpDOH�UHOLDQW�3DQGLDR�j�3ROOD�����/H�FKHPLQ�UXUDO�GH�3ROOD�j�.DPSWL��

Page 59: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 59 -

���8QH�OLJQH�LGpDOH�UHOLDQW�VXFFHVVLYHPHQW���.DPSWL��1L]HO��*EHLQGL��7RXQGRXUD��0LWLHUHGRXJRX�����/D�URXWH�GpSDUWHPHQWDOH�1LDQJRORNR��6RXEDNDQLpGRXJRX��6LQGRX����� 8QH� OLJQH� LGpDOH� UHOLDQW� 6LQGRX�� 0DKRQ�6DPRURJRXDQ�.RXURXPD� )R�� %DODYp�� 'DVVp�� *RQL��.RERQNRXUD��7RXJDQ��7DQJD\D��7RHVVLQ��'MLER�����/D�URXWH�GpSDUWHPHQWDOH���'MLER��$ULELQGD��'RUL�����/H�FKHPLQ�UXUDO�'RUL��.RULD��6DPSHOJD��'LRXJDGLR��6HEED�����8QH�OLJQH�UHOLDQW�VXFFHVVLYHPHQW���6HEED��0DQVLOD��.RQWLDQD��%DVWLERXJRX��.DQWFKDUL�������/D�URXWH�QDWLRQDOH�.DQFKDUL�'LDSDJD�HW�OD�URXWH�UpJLRQDOH�'LDSDJD�.RPSRQJRX���$57,&/(����6RQW�HW�GHPHXUHQW�DEURJpHV�WRXWHV�GLVSRVLWLRQV�DQWpULHXUHV���$57,&/(����/H�'LUHFWHXU�GHV�'RXDQHV�HVW�FKDUJp�GH�O·H[pFXWLRQ�GX�SUpVHQW�DUUrWp�TXL�VHUD�SXEOLp�DX�-RXUQDO�2IILFLHO�HW�DIILFKp�j�OD�SRUWH�GX�EXUHDX�GH�FKDTXH�SRVWH�DGPLQLVWUDWLI�GRQW�OH�WHUULWRLUH�HVW�HQ�WRXW�RX�SDUWLH�FRPSULV�GDQV�OH�UD\RQ��� )DLW�j�2XDJDGRXJRX��OH���'pFHPEUH�������

Page 60: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 60 -

$55(7(�1� ����0)�' '8����'(&(0%5(�������02',),(�3$5�/·$55(7(�1� ����0)�'*'�'8����0$56�������),;$17�/(6�5287(6�/(*$/(6�$�/·,03257$7,21�(7�$�/·(;3257$7,21�

/(�0,1,675(�'(6�),1$1&(6��9X�OD�&RQVWLWXWLRQ�GX�%85.,1$�)$62�SURPXOJXpH�SDU�GpFUHW�Q������35(6�GX����QRYHPEUH��������9X�OH�GpFUHW�Q�����35(6�GX���GpFHPEUH������IL[DQW�OD�FRPSRVLWLRQ�GX�JRXYHUQHPHQW���9X� OH� GpFUHW� ����35(6� GX� �� 'pFHPEUH� ����� SRUWDQW� GpILQLWLRQ� GHV� VHFWHXUV�PLQLVWpULHOV� LPSDUWLV� DX�3UpVLGHQW�GH�OD�5pSXEOLTXH�HW�DX[�PLQLVWUHV���9X�OH�FRGH�GHV�'RXDQHV�HW�QRWDPPHQW�OHV�DUWLFOHV��������HW�������9X�OH�GpFUHW�����35(6�73�GX��HU�$R�W������SRUWDQW�FODVVHPHQW�GHV�URXWHV�DX�%85.,1$�)$62���9X�O·DUUrWp�Q�����0)�'�GX����PDL������IL[DQW�OD�QRPHQFODWXUH�GHV�EXUHDX[�HW�SRVWHV�GH�GRXDQHV�HW�OHV�WH[WHV�VXEVpTXHQWV�TXL�O·RQW�PRGLILp���9X�OH�GpFUHW�����0)�'�GX����MXLOOHW������GpOLPLWDQW�OH�UD\RQ�GHV�'RXDQHV�VXU�OHV�IURQWLqUHV�GH�OD�&{WH�G·,YRLUH��GX�0DOL�HW�GX�1LJHU���9X�O·DUUrWp�Q�����0)�&,0�'�GX���GpFHPEUH������GpOLPLWDQW�OH�UD\RQ�GHV�'RXDQHV�VXU�OHV�IURQWLqUHV�GX�%85.,1$�)$62���6XU�SURSRVLWLRQ�GX�'LUHFWHXU�GHV�'RXDQHV����

$55(7(�$57,&/(����6DXI�GDQV�OH�FDV�SUpYX�j�O·DUWLFOH���FL�DSUqV��OH�WUDQVSRUW�GHV�PDUFKDQGLVHV�HQ�SURYHQDQFH�RX�j�GHVWLQDWLRQ�GH�O·pWUDQJHU�QH�SHXW�rWUH�HIIHFWXp�TXH�SDU�OHV�URXWHV�HW�FKHPLQV�FL�GHVVRXV�GpVLJQpV����)5217,(5(�'8�%(1,1��3267(�'(�7$16$5*$�,03257$7,21�������5RXWH�5pJLRQDOH�Q����GH�OD�IURQWLqUH�j�7DQVDUJD�SDU�.RPSRQJRX�����FKHPLQ�UXUDO�GH�%RWWRX�j�7DQVDUJD�HQ�SDVVDQW�0DGMDUH��7DSRDGMHUPD�HW�'LDSDJD��(;3257$7,21���SDV�GH�URXWHV�OpJDOH�j�O·H[SRUWDWLRQ���%85($8�35,1&,3$/�'(��qPH�&$7(*25,(�'(�1$',$*28�,03257$7,21���URXWH�QDWLRQDOH�Q����GH�OD�IURQWLqUH��3RUJD��j�7LQGDQJRX�(;3257$7,21���URXWH�QDWLRQDOH�Q�����GH�<RELUL�j�7LQGDQJRX�SDU�7DPEDUJD��5RXWH�QDWLRQDOH�Q������GH�%LJRX�j�7LQGDQJRX�SDU�3DPD���)5217,(5(�'8�72*2��3267(�'(�32*12$��,03257$7,21���FKHPLQ�UXUDO�GH�OD�IURQWLqUH�7RJR�j�'LDELJD�HQ�SDVVDQW�SDU�3RJQRD��(;3257$7,21�������'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�'LDELJD�SDU�OH�FKHPLQ�UXUDO�&RPLQ�<DQJD�<RXQGH�6RXGRXJXL�����'H�OD� OLPLWH� LQWpULHXUH�GX�UD\RQ�MXVTX·j�'LDELJD�SDU� OD�URXWH�QDWLRQDOH�Q�����MXVTX·j�3DPD�HW�OD�URXWH�UpJLRQDOH�Q�����GH�3DPD�j�'LDELJD���3267(�'(�6$1*+$�,03257$7,21���URXWH�QDWLRQDOH�Q�����GH�OD�IURQWLqUH�GH�6DQJKD�SDU�'DQEDQNRXP��(;3257$7,21���URXWH�QDWLRQDOH�Q�����GH�0HQQH�j�6DQJKD�

Page 61: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 61 -

%85($8�35,1&,3$/�GH��qPH�&$7(*25,(�'(�%,7728�,03257$7,21���URXWH�QDWLRQDOH�Q����GH�OD�IURQWLqUH�GH�%LWWRX�(;3257$7,21��� 'H� OD� OLPLWH� LQWpULHXUH� GH� UD\RQ� MXVTX·j� %LWWRX� SDU� OD� URXWH� QDWLRQDOH� Q�� ����7HQNRGRJR�%LWWRX���3267(�'(�628'28*8,�,03257$7,21���FKHPLQ�UXUDO�GH�OD�IURQWLqUH�GX�7RJR�j�6RXGRXJXL�HQ�SDVVDQW�SDU�=DPEHGp�(;3257$7,21���'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�6RXGRXJXL�SDU�OH�FKHPLQ�UXUDO�&RPLQ�<DQJD�<RXQGp�6RXGRXJXL���3267(�'(�<$5*$7(1*$�,03257$7,21�������URXWH�UpJLRQDOH�Q����DOODQW�GH�)RWLJXp�j�<DUWHQJD�����&KHPLQ�UXUDO�GH�OD�IURQWLqUH�j�<DUJDWHQJD�HQ�SDVVDQW�SDU�&LQNDQVp�(;3257$7,21��� 'H� OD� OLPLWH� LQWpULHXUH� GX� UD\RQ� MXVTX·j� <DUJDWHQJD� SDU� OD� URXWH� QDWLRQDOH� Q�� ���MXVTX·j�<RXUJD�HW�OH�FKHPLQ�UXUDO�GH�<RXUJD�j�<DUJDWHQJD���)5217,(5(�'8�*+$1$��%85($8�35,1&,3$/�'(��qPH�&$7(*25,(�'(�%,7728�,03257$7,21���URXWHV�QDWLRQDOHV�Q�����ELV�HW����GH�OD�IURQWLqUH�j�%LWWRX�SDU�0RQWJRPQRUp�HW�%DGHPD��(;3257$7,21���'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�OD�URXWH�QDWLRQDOH�Q������7HQNRGRJR�%LWWRX���%85($8�6(&21'$,5(�'(�=$%5(�,03257$7,21���URXWH�GpSDUWHPHQWDOH�Q����GH�OD�IURQWLqUH�j�=DEUp�SDU�=RDJD�(;3257$7,21�������'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�=DEUp�SDU�OD�URXWH�GpSDUWHPHQWDOH�Q�����0DQJD�=DEUp�����FKHPLQ�UXUDO�DOODQW�G·,QWD\D�j�=DEUp��%85($8�6(&21'$,5(�'(�=(&&2�,03257$7,21��� FKHPLQ� UXUDO� DOODQW� GH� OD� IURQWLqUH� j�=HFFR�$URPELVVL� HQ� SDVVDQW� SDU� OH�PDUFKp� GH�*XHOpZDQJR��(;3257$7,21���'H�OD�OLPLWH�LQWULHXUH�GX�UD\RQ�MXVTX·j�=HFFR�$URPELVVL�HQ�SDVVDQW�VRLW�SDU�����,QGHQLD�%DSQLD�*RQRX����7LpEpOp��%21*28�=HFFR�*RQUp����7RXW�FKHPLQ�UXUDO�FRQGXLVDQW�MXVTX·j�OD�URXWH�=LRX�=HFFR�$URPELVVL��%85($8�35,1&,3$/�'(��qPH�&$7(*25,(�'(�'$.2/$�,03257$7,21���'H�OD�IURQWLqUH��j�SUR[LPLWp�GH�1DYURQJR��j�'DNROD�SDU�OD�URXWH�QDWLRQDOH�Q����(;3257$7,21���'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�3R�SDU�OD�URXWH�QDWLRQDOH�Q�����2XDJDGRXJRX�3R���%85($8�6(&21'$,5(�'(�/(2�,03257$7,21���'H�OD�IURQWLqUH��j�SUR[LPLWp�GH�1DYURQJR��j�3R�SDU�OD�URXWH�QDWLRQDOH�Q�����(;3257$7,21���'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�/HR�VRLW�SDU������/D�URXWH�QDWLRQDOH�Q�����6DERX�/HR�����OD�URXWH�GpSDUWHPHQWDOH�Q�����2XDJDGRXJRX�3R��� OD�URXWH�UpJLRQDOH�Q������/DED��/HR���%85($8�35,1&,3$/�'(��qPH�&$7(*25,(�'(�28(66$�,03257$7,21���FKHPLQ�UXUDO�GH�OD�IURQWLqUH��j�SUR[LPLWp�GH�+DPHOp��j�2XHVVD�(;3257$7,21���'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�2XHVVD�VRLW�SDU������OD�URXWH�QDWLRQDOH�Q�����'LpERXJRX�2XHVVD�����WRXW�FKHPLQ�SHUPHWWDQW�GH�UHMRLQGUH�OD�URXWH�QDWLRQDOH�Q�����

Page 62: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 62 -

3267(�'(�1$.2����,03257$7,21�������URXWH�UpJLRQDOH�Q�����DOODQW�GH�OD�IURQWLqUH��j�SUR[LPLWp�GH�OD�9ROWD�1RLUH��j�1DNR����FKHPLQ�UXUDO�DOODQW�GH�OD�IURQWLqUH��j�SUR[LPLWp�GH�%DELOp��j�1DNR�HQ�SDVVDQW�SDU�'DSROD�(;3257$7,21�������'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�1DNR�SDU�OD�URXWH�UpJLRQDOH�Q��������'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�1DNR�SDU�OH�FKHPLQ�UXUDO�DOODQW�GH�7LDQNRXUD�j�1DNR��3267(�'(�%$7,(�,03257$7,21���'H�OD�IURQWLqUH��j�SUR[LPLWp�GH�:D��j�%DWLp�SDU�OD�URXWH�SDU�OD�UpJLRQDOH�Q�����(;3257$7,21���'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�%DWLp����6RLW�SDU�OD�URXWH�*DRXD�7RONDERXD�%DWLp�����6RLW�SDU�OH�FKHPLQ�UXUDO�3DQGLDR�0LGHEGR�HW�OD�URXWH�UpJLRQDOH�0LGHEGR�%DWLp��)5217,(5(�'(�/$�&27(�'·,92,5(��3267(�'(�%$7,(�,03257$7,21���'H�OD�IURQWLqUH��j�SUR[LPLWp�GH�.DODPRQ��j�%DWLp�SDU�OD�URXWH�GpSDUWHPHQWDOH�Q�����HQ�SDVVDQW�SDU�%RXVVRXNRXOD��(;3257$7,21���'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�%DWLp����VRLW�SDU�OD�URXWH�*DRXD�7RONDERXD�%DWLp�����VRLW�SDU�OH�FKHPLQ�UXUDO�3DQGLDR�0LGHEGR�HW�OD�URXWH�UpJLRQDOH�0LGHEGR�%DWLp��%85($8�35,1&,3$/�'(��qPH�&$7(*25,(�'(�.$037,�,03257$7,21���'H�OD�IURQWLpUH�j�.DPSWL�SDU�OD�URXWH�QDWLRQDOH�Q������*DOJRXOL�%RGD��(;3257$7,21���SDV�GH�URXWH�OpJDOH��%85($8�35,1&,3$/��qPH�&$7(*25,(�'(�1,$1*2/2.2�,03257$7,21�������'H�OD�IURQWLqUH��/HUDED��j�1LDQJRORNR�SDU�OD�URXWH�QDWLRQDOH�Q�������'H�OD�IURQWLqUH��/HUDED��j�1LDQJRORNR�SDU�OD�YRLH�IHUUpH���(;3257$7,21���3DV�GH�URXWH�OpJDOH���

)5217,(5(�'8�0$/,�� %85($8�35,1&,3$/�'(��qPH�&$7(*25,(�GH�.2/2.2�,03257$7,21�'H�OD�IURQWLqUH�j�.RORNR�SDU�OD�5RXWH�1DWLRQDOH�Q�����2URGDUD�²�6LNDVVR��(;3257$7,21�'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�j�.RORNR�SDU�OD�5RXWH�QDWLRQDOH�Q�����0DKRQ�²�.RORNR��� %85($8�35,1&,3$/�'(�'(8;,(0(�&$7(*25,(�'(�)$5$0$1$�,03257$7,21�'H�OD�IURQWLqUH�GH�){�SDU�OD�5RXWH�1DWLRQDOH�Q����SDVVDQW�SDU�)DUDPDQD��'RURQD��(;3257$7,21�3DV�GH�URXWH�OpJDOH�� %5,*$'(�02%,/(�'(�62,1�,03257$7,21����'H�OD�IURQWLqUH�j�6RLQ�SDU�OD�5RXWH�QDWLRQDOH�Q�����SDVVDQW�SDU�NRORNDQ�²�'MLEDVVR�²�<DOOR����'H�OD�IURQWLqUH�j�6RLQ�SDU�OH�FKHPLQ�UXUDO�SDVVDQW�SDU�%RUPD��%DUDQL�HW�OD�5RXWH�1DWLRQDOH�Q�������

Page 63: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 63 -

(;3257$7,21�'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�VRLQ�SDU�OD�5RXWH�1DWLRQDOH�Q�����1RXQD�²�6RLQ��RX�SDU�OD�EUHWHOOH�.RORQGRXUD²6RLQ��� %5,*$'(�02%,/(�'(�728*$1�,03257$7,21�'H�OD�IURQWLqUH�j�7RXJDQ�SDU�OD�5RXWH�5pJLRQDOH�Q�����0DOL²�/RXWD²�'RXQNRX²'LVVL².RX\��(;3257$7,21�3DV�GH�URXWH�OpJDOH���%85($8�6(&21'$,5(�'(�7+,28�,03257$7,21�'H�OD�IURQWLqUH�j�7KLRX�SDU�OD�5RXWH�1DWLRQDOH�Q����SDVVDQW�SDU�7RX��(;3257$7,21�'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�j�7KLRX�SDU�OD�5RXWH�1DWLRQDOH�Q����2XDKLJRX\D�7KLRX�� 3267(�'(�'-,%2�,03257$7,21�'H�OD�IURQWLqUH�j�'MLER�HQ�SDVVDQW�VRLW��������3DU�OH�FKHPLQ�UXUDO�GH�'LRQRXJD�j�'MLER������3DU�OH�FKHPLQ�UXUDO�SDVVDQW�SDU�6DOED�HW�6R�(;3257$7,21�3DV�GH�URXWH�OpJDOH��)5217,(5(�0$/,�1,*(5�� %5,*$'(�02%,/(�'(�'25,�,03257$7,21����'H�OD�IURQWLqUH�j�'RUL�SDU�OD�5RXWH�'pSDUWHPHQWDOH�Q�����SDVVDQW�SDU�0DUNR\H�����'H�OD�IURQWLqUH�j�'RUL�SDU�OD�5RXWH�1DWLRQDOH�Q����SDVVDQW�SDU�7DR².DWFKLUJD�(;3257$7,21�3DV�GH�URXWH�OpJDOH��)5217,(5(�'8�1,*(5�� 3267(�'(�6(%%$�,03257$7,21�'H�OD�IURQWLqUH�j�6HEED�HQ�SDVVDQW�VRLW��D��3DU�OH�FKHPLQ�UXUDO�1GLDED²'HVVH²6HEED�E��3DU�OH�FKHPLQ�UXUDO�<DQWDUD²6HEED�(;3257$7,21�3DV�GH�URXWH�OpJDOH�� %85($8�35,1&,3$/�'(��qPH�&$7(*25,(�'(�.$17&+$5,�,03257$7,21���'H�OD�IURQWLqUH�j�.DQWFKDUL�HQ�SDVVDQW�VRLW����D��3DU�OD�5RXWH�1DWLRQDOH�Q����)RHWFKDQJR².DQWFKDUL��E��3DU�OH�FKHPLQ�UXUDO�%RWRX��0D\HQJD��.DQWFKDUL��(;3257$7,21�3DV�GH�URXWH�OpJDOH�� 3267(�'(�%2728�,03257$7,21����'H�OD�IURQWLqUH�MXVTX·j�%RWRX�SDU�OH�FKHPLQ�UXUDO�HQ�SDVVDQW�SDU�%RXOHO��

Page 64: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 64 -

(;3257$7,21������'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�%RWRX�SDU�OH�FKHPLQ�UXUDO�.DQWFKDUL²6DPEDOJRX²%RVVRQJDUL�%RWRX�����'H�OD�OLPLWH�LQWpULHXUH�GX�UD\RQ�MXVTX·j�%RWRX�SDU�OH�FKHPLQ�UXUDO�'LDSDJD²7DSRDG\HUPD²3RUL²%RWRX���3267(�'(�6(<7(1*$�,03257$7,21�5RXWH�1DWLRQDOH�Q����GH�OD�IURQWLqUH�j�6H\WHQJD�HQ�SDVVDQW�SDU�<DWDNR�(;3257$7,21�3DV�GH�URXWH�OpJDOH���$57,&/(���3RXU�OHV�PDUFKDQGLVHV�FKDUJpHV�GDQV�OH�UD\RQ�HQ�YXH�GH�O·H[SRUWDWLRQ��OD�URXWH�OpJDOH�HVW�OD�URXWH�OD�SOXV�GLUHFWH�FRQGXLVDQW�GX�SRLQW�G·HQOqYHPHQW�GHVGLWHV�PDUFKDQGLVHV�DX�EXUHDX�RX�SRVWH�GH�'RXDQH� OH�SOXV�SURFKH���$57,&/(���7RXWHV�GLVSRVLWLRQV�DQWpULHXUHV�FRQWUDLUHV�VRQW�DEURJpHV���

Page 65: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 65 -

$55(7(�1� ����)�' '8����-8,1������),;$17�/(6�&21',7,216�'·$/,(1$7,21�3$5�/(�6(59,&(�'(6�'28$1(6�

'(6�2%-(76�&21),648(6�28�$%$1'211(6�3$5�75$16$&7,21�

/(�0,1,675(�'(6�),1$1&(6��98�OH�FRGH�GHV�GRXDQHV�HW�QRWDPPHQW�O·DUWLFOH������� $55(7(��$57,&/(���/·DGPLQLVWUDWLRQ�GHV�GRXDQHV�SURFqGH�HOOH�PrPH�j� O·DOLpQDWLRQ��DYHF�SXEOLFLWp�HW�FRQFXUUHQFH��GHV�REMHWV�FRQILVTXpV�SRXU�LQIUDFWLRQV�DX[�ORLV�HW�UqJOHPHQWV�GRQW�HOOH�DVVXUH�O·DSSOLFDWLRQ�RX�TXL�OXL�VRQW�DEDQGRQQpV�SDU�WUDQVDFWLRQ���$57,&/(��������/·DGMXGLFDWLRQ�D�OLHX��HQ�SULQFLSH��DX[�HQFKqUHV�YHUEDOHV��HOOH�SHXW�rWUH�pJDOHPHQW�UpDOLVpH�SDU�YRLH�GH�VRXPLVVLRQV�FDFKHWpHV�RX�SDU�WRXW�DXWUH�SURFpGp�FRPSRUWDQW�OD�FRQFXUUHQFH�������7RXWH�DGMXGLFDWLRQ�HVW�SUpFpGpH�G·XQH�SXEOLFLWp�HQ�UDSSRUW�DYHF�O·LPSRUWDQFH�GHV�REMHWV�j�DOLpQHU��/HV�DGMXGLFDWLRQV� VRQW� SRUWpHV� j� OD� FRQQDLVVDQFH� GX� SXEOLF� GL[� MRXUV� DX� PRLQV� DYDQW� OHXU� GDWH�� SDU� YRLH�G·DIILFKHV��(OOHV�SHXYHQW�IDLUH�O·REMHW�G·DQQRQFHV�GDQV�OD�SUHVVH�RX�GH�FRPPXQLTXpV�UDGLRGLIIXVpV������� 3RXU� OHV�PRWLIV� GH� GpIHQVH� QDWLRQDOH�� G·XWLOLWp� SXEOLTXH� RX� G·RSSRUWXQLWp�� OD� FRQFXUUHQFH� SHXW� rWUH�OLPLWpH�GDQV�OHV�FRQGLWLRQV�GpWHUPLQpHV�SDU�OH�'LUHFWHXU�*pQpUDO�GHV�'RXDQHV���$57,&/(�������/·DGPLQLVWUDWLRQ�GHV�GRXDQHV�IL[H�OH�OLHX�HW�OD�GDWH�GH�O·DGMXGLFDWLRQ�HQ�WHQDQW�FRPSWH�QRWDPPHQW�GH�OD�QDWXUH��GHV�TXDQWLWpV�HW�GH�O·HPSODFHPHQW�GHV�REMHWV�j�YHQGUH������� ,O� HVW� SURFpGp� j� O·DGMXGLFDWLRQ��� VRLW� DX� OLHX� R�� VRQW� VLWXpV� OHVGLWV� REMHWV�� VRLW� GDQV� OHV� FHQWUHV�VSpFLDOHPHQW�FKRLVLV�SDU� O·$GPLQLVWUDWLRQ�GHV�GRXDQHV��G·DSUqV� OD�VLWXDWLRQ�JpRJUDSKLTXH�HW� O·LPSRUWDQFH�pFRQRPLTXH� GH� OD� UpJLRQ�� 'DQV� FH� GHUQLHU� FDV�� REMHWV� VRQW� YHQGXV� VRLW� VDQV� GpSODFHPHQW�� 6RLW� DSUqV�WUDQVSRUW�HIIHFWLI��VRLW�VXU�pFKDQWLOORQV�������/HV�REMHWV�j�YHQGUH�VRQW��HQ�SULQFLSH��WULpV�HW�JURXSpV�SDU�FDWpJRULHV�LGHQWLTXHV�RX�DQDORJXHV���$57,&/(��������/·DGMXGLFDWLRQ�HVW�HIIHFWXpH���VRLW�SDU�OH�FKHI�GX�EXUHDX�GHV�GRXDQHV�GDQV�OH�UHVVRUW�GXTXHO�OD�YHQWH�D�OLHX��VRLW�SDU�OHV�DJHQWV�VSpFLDOHPHQW�GpVLJQpV�SDU�OH�GLUHFWHXU�GHV�GRXDQHV�������/H�'LUHFWHXU�*pQpUDO�GHV�'RXDQHV�SHXW�IDLUH�DSSHO�DX�FRQFRXUV�G·RIILFLHUV�PLQLVWpULHOV���$57,&/(�������$�GpIDXW�G·RIIUHV�RX�G·HQFKqUHV�VXIILVDQWHV��OHV�REMHWV�VRQW�UHWLUpV�GH�OD�YHQWH�������)DXWH�GH�SDLHPHQW�FRPSWDQW��OHV�REMHWV�VRQW�UHYHQGXV�VXU�OH�FKDPS�j�OD�IROOH�HQFKqUH�GH�O·DGMXGLFDWDLUH���

Page 66: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 66 -

���� /HV� ORWV� DGMXJpV� HW� SD\pV� GRQW� OH� SUHQHXU� Q·DXUD� SDV� HIIHFWXp� O·HQOqYHPHQW� GDQV� OHV� GpODLV� LPSDUWLV�VHURQW��DSUqV�XQH�PLVH�HQ�GHPHXUH�DGUHVVpH�j�O·LQWpUHVVp��VRLW�SODFpV�VRXV�OH�UpJLPH�GX�GpS{W�GH�GRXDQH��VRLW��HQ�FDV�GH�GDQJHU�G·LQFHQGLH�RX�GH�JrQH��ODLVVpV�j�OD�VHXOH�DSSUpFLDWLRQ�GX�VHUYLFH�GHV�GRXDQHV��GpWUXLWV�RX�HQYR\pV�GDQV�XQH�GpFKDUJH�SXEOLTXH�DX[�IUDLV�HW�ULVTXHV�GHV�DGMXGLFDWDLUHV�������/HV�DGMXGLFDWLRQV�GRLYHQW�rWUH�FRQVWDWpHV�SDU�GHV�SURFqV�YHUEDX[���

Page 67: Code des douanes du Burkina Faso des douanes... · 2018. 5. 21. · Title: Microsoft Word - Code des douanes du Burkina Faso.DOC Author: Administrateur@TUUM Created Date: 20050921154303-0000

- 67 -

$57,&/(�������/·DGPLQLVWUDWLRQ�GHV�GRXDQHV�HVW�KDELOLWpH�j�FRQVHQWLU�SRXU�GHV�FRQVLGpUDWLRQV�GH�GpIHQVH�QDWLRQDOH��G·XWLOLWp�SXEOLTXH�RX�G·RSSRUWXQLWp�GHV�FHVVLRQV�DPLDEOHV�WDQW�j�GHV�SDUWLFXOLHUV�TX·j�GHV�VHUYLFHV�SXEOLFV�������/HV� FHVVLRQV� DPLDEOHV� QH� SHXYHQW� rWUH� UpDOLVpHV� j� WLWUH� JUDWXLW�RX� j�XQ�SUL[� LQIpULHXU� j� OD� YDOHXU�GHV�REMHWV�������/·DGPLQLVWUDWLRQ�GHV�'RXDQHV�HVW��WRXWHIRLV��DXWRULVpH���D��j�IDLUH�GRQ�j�GHV�K{SLWDX[�GHV�PDUFKDQGLVHV�G·XQH�YDOHXU�LQIpULHXUH�j��������IUDQFV���E�� j�FpGHU�DX[�PXVpHV�QDWLRQDX[��JUDWXLWHPHQW�RX�j�XQ�SUL[� LQIpULHXU�j� OHXU�YDOHXU�YpQDOH�� OHV�REMHWV�GH�FDUDFWqUH�KLVWRULTXH��DUWLVWLTXH�RX�GRFXPHQWDLUH�VXVFHSWLEOHV�G·rWUH�FODVVpV�GDQV�OH�GRPDLQH�SXEOLF�������/HV�FHVVLRQV�DPLDEOHV�DXWUHV�TXH�FHOOHV�YLVpHV�j�O·DOLQpD�D��GX�SDUDJUDSKH����FL�GHVVXV�VRQW�FRQVWDWpHV�DX�PR\HQV�GH�VRXPLVVLRQV�RX�GH�SURFqV�YHUEDX[�GH�FHVVLRQ�DSSURXYpV�SDU�OH�GLUHFWHXU�GHV�GRXDQHV���$57,&/(��������/HV�PDUFKDQGLVHV�VRQW�DOLpQpHV�OLEUHV�GH�WRXV�GURLWV�HW�WD[HV�SHUoXV�SDU�OD�GRXDQH��DYHF�IDFXOWp��SRXU�O·DGMXGLFDWDLUH�RX�OH�FHVVLRQQDLUH�G·HQ�GLVSRVHU�SRXU�WRXWHV�OHV�GHVWLQDWLRQV�DXWRULVpHV�SDU�OD�OpJLVODWLRQ�HW�OD�UpJOHPHQWDWLRQ�HQ�YLJXHXU�������/HV�PDUFKDQGLVHV�YHQGXHV�DSUqV�H[SRVLWLRQ�VRQW�DFTXLVHV�GDQV�O·pWDW�R��HOOHV�VH�WURXYHQW��VDQV�JDUDQWLH�DXFXQH�GH�OD�SDUW�GH�O·$GPLQLVWUDWLRQ�HW�VDQV�TX·DXFXQH�UpFODPDWLRQ�QH�SXLVVH�rWUH�DGPLVH�SRXU�TXHOTXH�FDXVH�TXH�FH�VRLW��QRWDPPHQW�SRXU�GpIDXW�GH�TXDOLWp��GH�SRLGV��GH�PHVXUH��GH�QRPEUH�RX�G·HUUHXUV�GDQV�OD�GpQRPLQDWLRQ�GH�OD�PDUFKDQGLVH��GDQV�VD�FRQVLVWDQFH�RX�GDQV�VD�FRPSRVLWLRQ���$57,&/(�������/·DGPLQLVWUDWLRQ�GHV�GRXDQHV�SHXW�IDLUH�SURFpGHU�j�OD�GHVWUXFWLRQ�GHV�GHQUpHV�IDOVLILpHV�RX�LPSURSUHV�j�OD�FRQVRPPDWLRQ��GHV�SURGXLWV�QXLVLEOHV�j� OD�VDQWp�SXEOLTXH�HW�GHV�REMHWV�VXVFHSWLEOHV�GH�SRUWHU�DWWHLQWH�DX[�ERQQHV�P±XUV�RX�j�O·RUGUH�SXEOLF�������/HV�GHVWUXFWLRQV�GRLYHQW�rWUH�FRQVWDWpHV�SDU�GHV�SURFqV�YHUEDX[���$57,&/(����6RXV�OHV�VDQFWLRQV�pGLFWpHV�SDU�O·DUWLFOH����GH�OD�ORL����$/�GX����DR�W�������OHV�DJHQWV�SUpSRVpV�DX[�YHQWHV�QH� SHXYHQW� V·LPPLVFHU� GLUHFWHPHQW� RX� LQGLUHFWHPHQW� GDQV� O·DFKDW� QL� DFFHSWHU� DXFXQH� UpWURFHVVLRQ� GHV�REMHWV�GRQW�OD�YHQWH�OHXU�HVW�FRQILpH���$57,&/(����6RQW�HW�GHPHXUHQW�DEURJpHV�WRXWHV�GLVSRVLWLRQV�DQWpULHXUHV���$57,&/(����/H�'LUHFWHXU�*pQpUDO�GHV�'RXDQHV�HVW�FKDUJp�GH�O·H[pFXWLRQ�GX�SUpVHQW�DUUrWp�TXL�VHUD�HQUHJLVWUp��SXEOLp�HW�FRPPXQLTXp�SDUWRXW�RX�EHVRLQ�VHUD���