III.3.6. The control of the declaration
The control of the declaration of the goods is a set of the
measures taken by the customs to control exactitude and the authenticity of the
statings of the declarations which are accepted and which can consist of:
1° the examination of the documents being used for the
declaration
2° the examination of the goods and the sampling for
analysis or deep examination.
The control of the declaration includes
- Validation of declaration
- Verification and declaration - Counter-verification
III.3.7 validation of the declaration
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In the validation, the customs agent entitled must verify if the
declaration comprises:
A record number taken during the data-processing of the ASYCUDA
++ in an uninterrupted series of number to each mode (consumption, export,
transit, etc); The date of registration, that of the day of the deposit of the
declaration and bases calculation of charges for the goods exceeding 15 days in
the public warehouses;
The declaration must have a stamp of the clearing agent and the
visa of the customs agent which validates the declaration.
III.3.8 The verification of the declaration
The verification is a very important operation in clearing
issues. It helps to
highlight the infringements which can harm the collection of the
taxes.
These infringements are:
The undervaluation of the goods;
False denomination of the goods;
The false origin;
The excess of quantity of the goods
The verification is of two kinds:
The documentary verification and/or; The physical
verification.
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III.3.9. The documentary verification
Documents required
The different documents according to such or such
importer which is in such or such mode or special mode, are deferred in the
list of some documents required following:
· Commercial invoice,
· Authorization of
the
· packaging list, importation of the
drugs,
· letter of loading,
· Certificate of
quality
· Insurance invoice,
· Veterinary
certificate,
· Transport invoice,
· Licence of
importation,
· Certificate of exemption,
· Letter of
investigation,
· letter of guarantee,
·
Contracts,
· certificate of origin,
· Pro forma
invoice,
· certificate of gift,
· Certificate of
insurance,
· Air waybill
· Insurance
Policy,
· Permission of the industrial
· Arrival
note,
exploitation,
· GATT Form,
· Authorization of MINADEF,
· Seal of
Rwanda Bureau of
· Health agriculture certificate, Standard
(RBS),
· Certificate of fumigation,
·
Etc.
The documentary verification consists of the very deep
verification of the documents accompanying the declaration like as well as all
the mentions being on the declaration.
The verificator must verify the values, i.e., if value
CIF is well calculated as well as the import duties and other
taxes.
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III.3.12. The physical verification
The physical verification is made within the framework of
making sure that the goods being the subject of the clearing are those which
are stipulated on the joined documents.
In this verification, the physical verificator must look at
the quantities, the quality of the goods and their origin. He/she must check
the labels being on the packing of the goods because it is those labels which
contain much information on the goods.
The physical verification is made in the presence of the
clearing agent and/or of the importer so that they can note together the state
of the goods to be verified.
Once the verification is finished, the verificator establishes
a certificate of verification and liquid the declaration. When there are
discordances between physical and documentary verification, a report
(statement) is drawn up, the duties and taxes are recovered. A fine is taxed
according to the importer or clearing agent. After the physical and documentary
verification, the file is sent to the liquidator to check if it can liquidate
it or not. If it notes that this file has a problem, it will be transferred to
the QUERRY for its modification.
The clearing agent can make the QUERRY himself when he/she
notes that he/she has mentioned wrong notes on the declaration. In this case,
he/she asks for the modification of this declaration and there is no fine.
After the final verification, the duties and taxes will be
paid at the Collector of customs at GIKONDO and at Airport of KANOMBE. The BCR
intervenes as Cashier.
After the payment, the clearing agent or the importer will
take the goods in the warehouses where they were preserved waiting for
clearing.
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