The report for internship carried out in rwanda revenue authority, customs services department:

III.3.2. The Manifest

At the end of unloading, the pointer of MAGERWA establishes a writen note. This certificate has the following mentions:

· The state goods;

· The nature of the goods;

· The weight;

· The quantity;

· The date of unloading and;

· The location of these goods in the warehouse.

Since the introduction of the system harmonized «ASYCUDA++» (Automatized System for Customs Data) which is an automatic system of customs data

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The manifest is signed jointly by the pointer of MAGERWA or SDV and the conveyor. It is at this time that there is a transfer of responsibility on the goods between the conveyor and MAGERWA or SDV. Before the establishment of the arrival note, a written note is transferred to the pointer of Customs being in the warehouse for the recording and signature.

III.3.3. The arrival note

It is the document which indicates that the goods arrived in a warehouse. The owner has a period of 15days to pay the invoices and remove the goods from the warehouses, beyond the deadline, the goods will be charged and after three months, they will be sold. The clearance agent must follow all the process because it is the only one who is recognized officially by the tax authorities.

III.3.4. Declaration of the goods

Only the clearing agencies approved are entitled to make statements of the

imported or exported goods.

The owners of goods must give to the clearing agents all the documents relating

to the clearing as well as other information concerning the goods.

The various kinds of declarations are:

? The declaration for consumption;

? The declaration for final export;

? The declaration for temporary importation;

? The declaration for temporary export.

All these statements are made on a single model of declaration. The only characteristic which differentiates them it is the destination which is allotted to them in the form of code called technically, «customs regime».

III.3.5. Preparation and deposit of the declaration in customs offices

It consists in giving to a declaration a legal existence in order to make this statement notarial and irrevocable.

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acquisition. The declarations of the goods stored at GIKONDO- MAGERWA customs office, SDV and Airport of KANOMBE are made electronically. Other customs offices have almost received all the ASYCUDA++ and its use is in process.

The declarations are made in the rooms called «DTI Bureau», in the customs enclosures and the data are recorded automatically with the central server of «the ASYCUDA++».

Once the acquisition is finished, a copy of the declaration accompanied by the joined documents is deposited to the reception of the customs and the other to the clearing agent.

During two weeks (from 15^th to 19^th: in Gikondo Service unit (long room) and from 29^th to the 08^th: in cargo liner management unit), we observed the routing of the declaration from the beginning to the end, i.e., from the declaration to the

removal of the goods.