code des douanes du burkina faso - On TRACK against Corruption
code des douanes du burkina faso - On TRACK against Corruption
code des douanes du burkina faso - On TRACK against Corruption
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- 44 -$UWLFOH/HVFRQWUDLQWHVVRQWVLJQLILpHVGDQVOHVFRQGLWLRQVSUpYXHVjO·DUWLFOHFLDSUqV6HFWLRQ([WLQFWLRQGHVGURLWVGHSRXUVXLWHVHWGHUpSUHVVLRQ3DUDJUDSKH7UDQVDFWLRQ$UWLFOHƒ/HVHUYLFHGHV'RXDQHVHVWDXWRULVpjWUDQVLJHUDYHFOHVSHUVRQQHVSRXUVXLYLHVSRXULQIUDFWLRQGRXDQLqUH ƒ/DWUDQVDFWLRQSHXWLQWHUYHQLUDYDQWRXDSUqVMXJHPHQWGpILQLWLIƒ'DQVOHVHFRQGFDVODWUDQVDFWLRQODLVVHVXEVLVWHUOHVSHLQHVFRUSRUHOOHV3DUDJUDSKH3UHVFULSWLRQGHODFWLRQ$UWLFOH/DFWLRQGXVHUYLFHGHV'RXDQHVHQUpSUHVVLRQGHVLQIUDFWLRQVGRXDQLqUHVVHSUHVFULWGDQVOHVPrPHVGpODLVHWGDQVOHVPrPHVFRQGLWLRQVTXHODFWLRQSXEOLTXHHQPDWLqUHGHGpOLWVGHGURLWFRPPXQ3DUDJUDSKH3UHVFULSWLRQGHVGURLWVSDUWLFXOLHUVGHODGPLQLVWUDWLRQGHVGRXDQHVHWGHVUHGHYDEOHV$ 3UHVFULSWLRQFRQWUHOHVUHGHYDEOHV$UWLFOH$XFXQHSHUVRQQHQHVWUHFHYDEOHjIRUPHUFRQWUHO$GPLQLVWUDWLRQGHV'RXDQHVGHVGHPDQGHVHQUHVWLWXWLRQGHGURLWV HW GH PDUFKDQGLVHV HW SDLHPHQW GH OR\HU GHX[ DQV DSUqV SDLHPHQW GHV GURLWV GpS{W GHV PDUFKDQGLVHV RXpFKpDQFHGHVOR\HUV$UWLFOH/HVHUYLFHGHV'RXDQHVHVWGpFKDUJpHQYHUVOHVUHGHYDEOHVWURLVDQVDSUqVFKDTXHDQQpHH[SLUpHGHODJDUGHGHVUHJLVWUHVGHUHFHWWHVHWDXWUHVGHODGLWHDQQpHVDQVSRXYRLUrWUHWHQXGHOHVUHSUpVHQWHUVLO\DYDLWGHVLQVWDQFHVHQFRUHVXEVLVWDQWHVSRXUOHVLQVWUXFWLRQVHWMXJHPHQWVGHVTXHOVOHVGLWVUHJLVWUHVHWSLqFHVIXVVHQWQpFHVVDLUHV%3UHVFULSWLRQ&RQWUHO$GPLQLVWUDWLRQGHV'RXDQHV$UWLFOH/HVHUYLFHGHV'RXDQHVHVWQRQUHFHYDEOHjIRUPHUDXFXQHGHPDQGHHQSDLHPHQWGHVGURLWVGHX[DQVDSUqVTXHOHVGLWVGURLWVDXUDLHQWG€rWUHSD\pV&&DVROHV3UHVFULSWLRQVGH&RXUWHGXUpHQHVRQWSDV$SSOLTXpHV$UWLFOHƒ/HVSUHVFULSWLRQVYLVpHVDX[DUWLFOHVHWFLGHVVXVQRQWSDVOLHXHWGHYLHQQHQWWUHQWHQDLUHVTXDQGLO\ DDYDQWOHVWHUPHVSUpYXVFRQWUDLQWHGpFHUQpHHWVLJQLILpHGHPDQGHIRUPpHHQMXVWLFHFRQGDPQDWLRQSURPHVVHFRQYHQWLRQRXREOLJDWLRQSDUWLFXOLqUHHWVSpFLDOHUHODWLYHjOREMHWTXLHVWUpSpWpƒ ,O HQ HVW GH PrPH j OpJDUG GH OD SUHVFULSWLRQ YLVpH j ODUWLFOH ORUVTXH FHVW SDU XQ DFWH IUDXGXOHX[ GXUHGHYDEOHTXHO$GPLQLVWUDWLRQDLJQRUpOH[LVWHQFHGXIDLWJpQpUDWHXUGHVRQGURLWHWQDSXH[HUFHUODFWLRQTXLOOXLDSSDUWHQDLWGHQWUHSUHQGUHSRXUHQSRXUVXLYUHOH[pFXWLRQ&+$3,75(,9352&('85('(9$17/(675,%81$8;6HFWLRQ7ULEXQDX[FRPSpWHQWVHQPDWLqUHGHGRXDQH3DUDJUDSKH&RPSpWHQFHGDWWULEXWLRQ$UWLFOH/HV 7ULEXQDX[ GLQVWDQFH FRQQDLVVHQW GHV FRQWUDYHQWLRQV GRXDQLqUHV HW GH WRXWHV OHV TXHVWLRQV GRXDQLqUHVVRXOHYpHVSDUYRLHGH[FHSWLRQ21 Voir annexe VII décret 080 <strong>du</strong> 9 Février 1963.