The Directorate General of Customs (DGC) informs all the service and users relating to the modalities of treatment devices, prefinancing of operations of exports of goods in the Member States of WAEMU.
According to a circular sent to the Confédération Générale des Entreprises of Côte d’Ivoire (CGECI), the DGD reminds all purposes useful than under the terms of article 2 of the annex to Regulation N ° 09/2010/CM/UEMOA on the external financial relations States members of WAEMU, « any cash advance income from one-resident in consideration for a future of goods delivery is considered a pre-financing of external sales.
In this regard, the treatment modalities below are applied:
- The economic operator must report with an authorized intermediary, within a period of one (1) months from its date of signature, any contract of sale which full or partial settled before the delivery of the goods
- The approved intermediary is required to open the economic operator a domiciliation of export file. All payments received in this framework must be registered in the domiciliation file open to this effect
- The clearance of the file occurs at shipment of the goods, on the basis of export issued by customs. The authorized intermediary shall ensure before closing the domiciliation file that the sum of the regulations corresponds to the amount indicated on the export certificate
- When the collected sums are lower than the recipes shown on the certificate of export of article 11 of annex II to the regulation, to transfer the remaining amounts due within a period of one (1) month from the due date of payment
- • The authorized intermediary must make effective repatriation of the proceeds of export earnings, by the canal of the BCEAO. The transfer of currency to the Central Bank is carried out in accordance with the regulatory requirements in force.
The DGD informs that all earlier provisions contrary to those of the present are repealed.