La répression des infractions douanières en zone CEMAC

ABSTRACT

For the accomplishment by the customs administration of its fiscal, economic, security and social protection missions, the Member States have entrusted the Community legislator with the task of governing, through the customs code revised on April 8, 2019, the repression of customs offenses in the CEMAC zone.The originality of this repression is marked by the preeminence of the customs administration which leads to the marginalization of the courts.The customs administration thus enjoys reinforced powers to establish and prosecute customs offenses, and the possibility of excluding the courts.On the one hand, the exclusion by the prior implementation of the "administrative regulation of a customs offense", giving it the jurisdictional power to rule on the customs offense or to compromise, leading to a marked decriminalization and relegating the courts to the background whose residual powers are also framed.On the other hand, the exclusion by the benefit of specific enforcement procedures, of privileges, movable and immovable securities.It also has the free choice of civil and repressive jurisdictions to repress said offenses, according to the circumstances of the case and the aim pursued, revealing a paradox relating both to the gap between national and community penalties and to the disparity of national and community procedures.We are faced with a heterogeneous conjunction of criminal, civil, administrative and fiscal rules summoned by the community legislator,as well as the vicissitudes of the super powers and exorbitant privileges enjoyed by the customs administration;all of which is likely to complicate and pepper the efficiency of repression and the harmonization objectives pursued.

Keywords: Repression - Offenses - Customs - CEMAC - Originality- Preeminence - Marginalization.

SOMMAIRE

INTRODUCTION GÉNÉRALE 2

PREMIÈRE PARTIE : LA PRÉÉMINENCE DE L'ADMINISTRATION DOUANIÈRE DANS LA PROCÉDURE DE CONSTATATION ET DE POURSUITE DES INFRACTIONS DOUANIÈRES EN ZONE CEMAC 2

CHAPITRE 1. LA PRÉÉMINENCE DE L'ADMINISTRATION DOUANIÈRE DANS LA PROCÉDURE DE CONSTATATION DES INFRACTIONS DOUANIÈRES 2

SECTION 1. LES PRÉALABLES ET LA FORCE PROBANTE DES ACTES DE CONSTATATION 2

SECTION 2. LA PROCÉDURE DE CONSTATATION DES INFRACTIONS DOUANIÈRES 2

CHAPITRE 2. LA PRÉÉMINENCE DE L'ADMINISTRATION DOUANIÈRE DANS LA PROCÉDURE DE POURSUITE DES INFRACTIONS DOUANIÈRES 2

SECTION 1. LES CONDITIONS DE LA MISE EN OEUVRE DES POURSUITES DOUANIÈRES 2

SECTION 2. LES EFFETS DE LA MISE EN OEUVRE DES POURSUITES DOUANIÈRES 2

DEUXIÈMEPARTIE : LA MARGINALISATION DES JURIDICTIONS DANS LA RÉPRESSION DES INFRACTIONS DOUANIÈRES EN ZONE CEMAC 2

CHAPITRE 1. LA POSSIBILITÉ D'ÉCARTER LES JURIDICTIONS DANS LA RÉPRESSION DES INFRACTIONS DOUANIÈRES 2

SECTION 1. LA MISE A L'ÉCART DES JURIDICTIONS PAR LE « RÈGLEMENT ADMINISTRATIF D'UNE INFRACTION DOUANIÈRE » 2

SECTION 2. LA MISE A L'ÉCART DES JURIDICTIONS PAR LES PROCÉDURES SPÉCIFIQUES D'EXÉCUTION FORCÉE 2

CHAPITRE 2. LA POSSIBILITÉ DE CHOISIR ENTRE LES JURIDICTIONS CIVILES ET RÉPRESSIVES POUR RÉPRIMER LES INFRACTIONS DOUANIÈRES 2

SECTION 1. LE CHOIX DES JURIDICTIONS CIVILES 2

SECTION 2. LE CHOIX DES JURIDICTIONS RÉPRESSIVES 2

CONCLUSION GÉNÉRALE 2