code des douanes du burkina faso - On TRACK against Corruption

More documents

Recommendations

Info

- 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.
- 45 -$UWLFOHƒ/HV7ULEXQDX[FRUUHFWLRQQHOVFRQQDLVVHQWGHWRXVOHVGpOLWVGHGRXDQHHWGHWRXWHVOHVTXHVWLRQVGRXDQLqUHVVRXOHYpHVSDUYRLHGH[FHSWLRQƒ,OVFRQQDLVVHQWpJDOHPHQWGHVFRQWUDYHQWLRQVGHGRXDQHFRQQH[HVDFFHVVRLUHVRXVHUDWWDFKDQWjXQGpOLWGHGRXDQHRXGHGURLWFRPPXQ$UWLFOH/HV7ULEXQDX[GLQVWDQFHFRQQDLVVHQWGHVFRQWHVWDWLRQVFRQFHUQDQWOHSDLHPHQWRXOHUHPERXUVHPHQWGHVGURLWVGHV RSSRVLWLRQV j FRQWUDLQWH HW GHV DXWUHV DIIDLUHV GH GRXDQH QHQWUDQW SDV GDQV OD FRPSpWHQFH GHV MXULGLFWLRQVUpSUHVVLYHV3DUDJUDSKH&RPSpWHQFH7HUULWRULDOH$UWLFOHƒ/HVLQVWDQFHVUpVXOWDQWGLQIUDFWLRQVGRXDQLqUHVFRQVWDWpHVSDU3URFqVYHUEDOGHVDLVLHVRQWSRUWpHVGHYDQWOH7ULEXQDOGDQVOHUHVVRUWGXTXHOHVWVLWXpOH%XUHDXRX3RVWHGHGRXDQHOHSOXVSURFKHGXOLHXGHFRQVWDWDWLRQGHOLQIUDFWLRQƒ/HVRSSRVLWLRQVjFRQWUDLQWHVRQWIRUPpHVGHYDQWOH7ULEXQDOGDQVOHUHVVRUWGXTXHOHVWVLWXpOHEXUHDXRXOHSRVWHGHGRXDQHRODFRQWUDLQWHDpWpGpFHUQpHƒ/HVUqJOHVRUGLQDLUHVGHFRPSpWHQFHHQYLJXHXUVXUOHWHUULWRLUHGX)DVRVRQWDSSOLFDEOHVDX[DXWUHVLQVWDQFHV6HFWLRQ3URFpGXUHGHYDQWOHVMXULGLFWLRQVFLYLOHV3DUDJUDSKH&LWDWLRQjFRPSDUDvWUH$UWLFOH'DQVOHVLQVWDQFHVUpVXOWDQWGHFRQWUDYHQWLRQVDX[ORLVHWUqJOHPHQWVGRXDQLHUVODFLWDWLRQjFRPSDUDvWUHGHYDQWOH7ULEXQDOHVWGRQQpHVRLWSDUOHSURFqVYHUEDOPrPHTXLFRQVWDWHXQHFRQWUDYHQWLRQGDQVODIRUPHHWOHGpODLLQGLTXpVj ODUWLFOH ƒ FLGHVVXV VRLW FRPPH SRXU OHV DXWUHV LQVWDQFHV FRQIRUPpPHQW DX[ GLVSRVLWLRQV GX &RGH GHSURFpGXUHFLYLOH3DUDJUDSKH-XJHPHQW$UWLFOHƒ$XMRXULQGLTXpSRXUODFRPSDUXWLRQOHMXJHHQWHQGODSDUWLHVLHOOHHVWSUpVHQWHHWHVWWHQXGHUHQGUHWRXWGHVXLWHVRQMXJHPHQWƒ6LOHVFLUFRQVWDQFHVQpFHVVLWHQWXQGpODLFHGpODLVDXIOHFDVSUpYXjODUWLFOHFLGHVVXVQHSHXWH[FpGHUWURLVMRXUVHWOHMXJHPHQWGHUHQYRLGRLWDXWRULVHUODYHQWHSURYLVRLUHGHVPDUFKDQGLVHVVXMHWWHVjGpSpULVVHPHQWHWGHVDQLPDX[VHUYDQWDXWUDQVSRUW3DUDJUDSKH$SSHOGHVMXJHPHQWVUHQGXVSDUOHV7ULEXQDX[$UWLFOH7RXVMXJHPHQWVUHQGXVSDUOHV7ULEXQDX[HQPDWLqUHGRXDQLqUHVRQWVXVFHSWLEOHVTXHOOHTXHVRLWOLPSRUWDQFHGXOLWLJHGrWUHVRXPLVjODMXULGLFWLRQGDSSHOFRQIRUPpPHQWDX[UqJOHVGXFRGHGHSURFpGXUHFLYLOH3DUDJUDSKH6LJQLILFDWLRQGHVMXJHPHQWVHWDXWUHVDFWHVGHSURFpGXUH$UWLFOHƒ/HVVLJQLILFDWLRQVDXVHUYLFHGHVGRXDQHVVRQWIDLWHVjODJHQWTXLOHUHSUpVHQWHƒ/HVVLJQLILFDWLRQVjODXWUHSDUWLHVRQWIDLWHVFRQIRUPpPHQWDX[UqJOHVGXFRGHGHSURFpGXUHFLYLOH6HFWLRQ3URFpGXUHGHYDQWOHVMXULGLFWLRQVUpSUHVVLYHV$UWLFOH/HV GLVSRVLWLRQV GH GURLW FRPPXQ VXU OLQVWUXFWLRQ GHV IODJUDQWV GpOLWV GHYDQW OHV WULEXQDX[ FRUUHFWLRQQHOV VRQWDSSOLFDEOHVGDQVOHFDVSUpYXSDUODUWLFOHFLGHVVXV
Page 2: - 2 -7,75(35(0,(535,1&,3(6*(1(5$8;'
Page 7 and 8: - 7 -SUpYRLU VRLW OD VXEVWLWXWLRQ j
Page 10 and 11: - 10 -DORUVTXHGHVYLROHQFHVRXGHVYRLH
Page 12 and 13: - 12 -7,75(,,,&21'8,7('(60$5&+$1',6
Page 14: - 14 -$UWLFOH/HVFRPPDQGDQWVGHVDpURQ
Page 17 and 18: - 17 -$UWLFOH/RUVTXHSOXVLHXUVDUWLFO
Page 19 and 20: - 19 -6HFWLRQ3DLHPHQWDXFRPSWDQW$UWL
Page 21 and 22: - 21 -7,75(95(*,0(6'28$1,(566863(16
Page 23 and 24: - 23 -$UWLFOH'HVDUUrWpVGX0LQLVWUHFK
Page 25 and 26: - 25 -$UWLFOHƒ(QFDVGHPLVHjODFRQVRP
Page 27 and 28: - 27 -$UWLFOH/HVUqJOHVIL[pHVSRXUOHQ
Page 29 and 30: - 29 -&+$3,75(9(;3257$7,2135($/$%/(
Page 31 and 32: - 31 -7,75(9,'(327'('28$1(
Page 33 and 34: - 33 -7,75(9,,23(5$7,21635,9,/(*,((
Page 35 and 36: - 35 -7,75(9,,,&,5&8/$7,21(7'(7(17,
Page 37 and 38: - 37 -ƒ &HX[ TXL RQW GpWHQX WUDQVS
Page 39 and 40: - 39 -7,75(;&217(17,(8;
Page 41 and 42: - 41 -ƒ 'DQV OXQ HWODXWUHFDVFHSURF
Page 43: - 43 -&+$3,75(,,,328568,7(66HFWLRQ'
Page 47 and 48: - 47 -% $FWLRQHQJDUDQWLH$UWLFOHƒ/D
Page 49 and 50: - 49 -3DUDJUDSKH([HUFLFHDQWLFLSpGHO
Page 51 and 52: - 51 -$UWLFOH/RUVTXXQH VDLVLH RSpUp
Page 53 and 54: - 53 -GH[SRUWDWLRQVDQVGpFODUDWLRQOR
Page 55 and 56: - 55 -6HFWLRQ3HLQHVFRPSOpPHQWDLUHV3
Page 57 and 58: - 57 -6RPPDLUHGHV$QQH[HV$UUrWp Qƒ
Page 59 and 60: - 59 -8QHOLJQHLGpDOHUHOLDQWVXFFHVVL
Page 61 and 62: - 61 -%85($835,1&,3$/GHqPH&$7(*25,(
Page 63 and 64: - 63 -(;3257$7,21'HODOLPLWHLQWpULHX
Page 65 and 66: - 65 -$55(7(1ƒ )' '8-8,1),;$17/(6&
Page 67: - 67 -$57,&/(ƒ/·DGPLQLVWUDWLRQGHV

code des douanes du burkina faso - On TRACK against Corruption

Create successful ePaper yourself

Delete template?

Save as template?