code des douanes du burkina faso - On TRACK against Corruption

- 11 -6HFWLRQ'URLWGH&RPPXQLFDWLRQ3DUWLFXOLHUDX6HUYLFHGHV'RXDQHV$UWLFOHƒ/HVDJHQWVGHVGRXDQHVD\DQWDXPRLQVOHJUDGHGH&RQWU{OHXUSHXYHQWH[LJHUODFRPPXQLFDWLRQGHVSDSLHUVHWGRFXPHQWVGHWRXWHQDWXUHUHODWLIVDX[RSpUDWLRQVLQWpUHVVDQWOHXUVHUYLFHDGDQVOHVJDUHVGHFKHPLQGHIHUOHWWUHVGHYRLWXUHVIDFWXUHVIHXLOOHVGHFKDUJHPHQWOLYUHVUHJLVWUHVHWFEGDQVOHVORFDX[GHVFRPSDJQLHVGHQDYLJDWLRQDpULHQQHOHWWUHGHWUDQVSRUWQRWHVHWERUGHUHDX[GHOLYUDLVRQUHJLVWUHVGHPDJDVLQVHWFFGDQVOHVORFDX[GHVHQWUHSULVHVGHWUDQVSRUWSDUURXWHUHJLVWUHGHSULVHHQFKDUJHFDUQHWVGHQUHJLVWUHPHQWGHVFROLVFDUQHWVGHOLYUDLVRQIHXLOOHGHURXWHOHWWUHVGHYRLWXUHVERUGHUHDXGH[SpGLWLRQHWFG GDQV OHV ORFDX[ GHV DJHQFHV \ FRPSULV FHOOHV GLWHV GH WUDQVSRUWV UDSLGHV TXL VH FKDUJHQW GH OD UpFHSWLRQ GXJURXSDJH GH OH[SpGLWLRQ SDU WRXV PRGHV GH ORFRPRWLRQ IHU URXWH DLU HDX HW GH OD OLYUDLVRQ GH WRXV FROLVERUGHUHDX[GpWDLOOpVGH[SpGLWLRQVFROOHFWLYHVUpFpSLVVpVFDUQHWVGHOLYUDLVRQHWFHFKH]OHVFRPPLVVLRQQDLUHVRXWUDQVLWDLUHVIFKH] OHV FRQFHVVLRQQDLUHV GHQWUHS{W GRFNV HW PDJDVLQV JpQpUDX[ UHJLVWUHV HW GRVVLHUV GH GpS{W FDUQHWV GHZDUUDQWVHWQDQWLVVHPHQWVUHJLVWUHVGHQWUpHHWGHVRUWLHGHPDUFKDQGLVHVVLWXDWLRQGHVPDUFKDQGLVHVFRPSWDELOLWpPDWLqUHVHWFJFKH]OHVGHVWLQDWDLUHVRXH[SpGLWHXUVUpHOVGHVPDUFKDQGLVHVGpFODUpHVHQGRXDQHKHWHQJpQpUDOFKH]WRXWHVOHVSHUVRQQHVSK\VLTXHVRXPRUDOHVGLUHFWHPHQWRXLQGLUHFWHPHQWLQWpUHVVpHVjGHVRSpUDWLRQVUpJXOLqUHVRXLUUpJXOLqUHVUHOHYDQWGHODFRPSpWHQFHGXVHUYLFHGHVGRXDQHVƒ/HVGLYHUVGRFXPHQWVFLWpVFLGHVVXVGRLYHQWrWUHFRQVHUYpVSDUOHVLQWpUHVVpVSHQGDQWXQGpODLGHWURLVDQVjFRPSWHU GH OD GDWH GHQYRL GHV FROLV SRXU OHV H[SpGLWHXUV HW j FRPSWHU GH OD GDWH GH OHXU UpFHSWLRQ SRXU OHVGHVWLQDWDLUHVƒ$XFRXUVGHVFRQWU{OHVHWGHVHQTXrWHVRSpUpVFKH]FHVSHUVRQQHVRXVRFLpWpVYLVpHVDXSDUDJUDSKHSUHPLHUGXSUpVHQWDUWLFOHOHVDJHQWVGHVGRXDQHVGpVLJQpVSDUFHPrPHSDUDJUDSKHSHXYHQWSURFpGHUjODVDLVLHGHVGRFXPHQWVGHWRXWHQDWXUHFRPSWDELOLWpIDFWXUHVFRSLHVGHOHWWUHVFDUQHWVGHFKqTXHVWUDLWHVFRPSWHVHQEDQTXHHWFSURSUHVj IDFLOLWHUODFFRPSOLVVHPHQWGHOHXUPLVVLRQƒ/$GPLQLVWUDWLRQGHV'RXDQHVHVWDXWRULVpHVRXVUpVHUYHGHUpFLSURFLWpjIRXUQLUDX[DXWRULWpVTXDOLILpHVGHVSD\VpWUDQJHUVWRXVUHQVHLJQHPHQWVFHUWLILFDWVSURFqVYHUEDX[HWDXWUHVGRFXPHQWVVXVFHSWLEOHVGpWDEOLUODYLRODWLRQGHVORLVHWUqJOHPHQWVDSSOLFDEOHVjOHQWUpHRXjODVRUWLHGHOHXUWHUULWRLUH6HFWLRQ&RQWU{OHGRXDQLHUGHVHQYRLVSDUODSRVWH$UWLFOHƒ/HVDJHQWVGHVGRXDQHVRQWDFFqVGDQVOHVEXUHDX[GHSRVWH\FRPSULVOHVVDOOHVGHWULHQFRUUHVSRQGDQFHGLUHFWH DYHF OH[WpULHXU SRXU \ UHFKHUFKHU HQ SUpVHQFH GHV DJHQWV GHV SRVWHV OHV HQYRLV FORV RX QRQ GRULJLQHLQWpULHXUH RX H[WpULHXUH j OH[FHSWLRQ GHV HQYRLV HQ WUDQVLW UHQIHUPDQW RX SDUDLVVDQW UHQIHUPHU GHV REMHWV GH ODQDWXUHGHFHX[YLVpVDXSDUDJUDSKHHWGXSUpVHQWDUWLFOHƒ/$GPLQLVWUDWLRQGHV3RVWHVHW7pOpFRPPXQLFDWLRQHVWDXWRULVpHjVRXPHWWUHDXFRQWU{OHGRXDQLHUGDQVOHVFRQGLWLRQV SUpYXHV SDU OHV FRQYHQWLRQV HW DUUDQJHPHQWV GH O8QLRQ 3RVWDOH 8QLYHUVHOOH OHV HQYRLV IUDSSpV GHSURKLELWLRQV j OLPSRUWDWLRQ SDVVLEOHV GH GURLWV RX WD[HV SHUoXV SDU OH VHUYLFH GHV GRXDQHV RX VRXPLV j GHVUHVWULFWLRQVRXIRUPDOLWpVjOHQWUpHƒ,OQHSHXWHQDXFXQFDVrWUHSRUWpDWWHLQWHDXVHFUHWGHVFRUUHVSRQGDQFHV6HFWLRQ9pULILFDWLRQGLGHQWLWp$UWLFOH/HVDJHQWVGHVGRXDQHVSHXYHQWFRQWU{OHUOLGHQWLWpGHVSHUVRQQHVTXLHQWUHQWGDQVOHWHUULWRLUHGRXDQLHURXTXLHQVRUWHQWRXTXLFLUFXOHQWGDQVOHUD\RQGHVGRXDQHV