Ministry of Finance, Budget and Banking Sector (Comoros)

The General Directorate of Comorian Customs comes under the Ministry of Finance and the Budget. It is an administration serving citizens and businesses. It strives to meet the needs of businesses to support competitiveness, the imperatives of collection of customs revenue and the requirements of protection of citizens, on the understanding that it is responsible for implementing and enforcing the legislative and regulatory provisions. to which are subject the movement of goods, persons, means of transport and capital, on entering and leaving the national territory.

Comorian customs have three missions:
A tax mission, an economic mission and a security mission.

The tax mission

The tax mission is the best known of the public. Because it is preponderant and concerns the collection of duties and taxes payable on goods on import and export.

The customs action is exercised on the base, the liquidation of the duties, taxes and fees collected at the entry and exit of the national territory on behalf of the budget of the State or on behalf of other administrations.

The main source of the State budget, customs revenue represents 41.8% of the budget revenue of the Union of the Comoros.

The economic mission

Customs by ensuring the surveillance and control of foreign trade carries out a mission of protection and promotion of the national economy. Goods crossing borders are subject to duties and taxes, the rates of which are modulated in such a way as to make local products more competitive. It also fights against unfair competition.

By drawing up external trade statistics, the customs administration allows operators to carry out market research and public authorities to have the necessary information for decision-making.

Finally, Customs contributes to the impetus and dynamism of national economic activity through mechanisms of suspension of rights, the granting of benefits related to economic regimes and special regimes.

As an extension of the aforementioned missions, note that another mission appeared with the requirements of globalization. This is trade facilitation, the purpose of which is to simplify and speed up customs clearance procedures that can be made possible through the development of the ASYCUDA WORLD computer system.

The security mission
This mission is guided by the exuberance of the traffic in goods and the forms of crime that are constantly growing.

It consists of fighting against all kinds of illegal traffic; narcotics, weapons, explosives, animal and plant species threatened with extinction, to protect the consumer from substandard products to control the movement of civilian or military products, radioactive products and those of cultural and to fight against the introduction of products likely to undermine public morals.