HIBAPRESS – By El-Ihhioui
It appears that the appointment of a new Director General of Customs coincided with a hot file concerning importers of electronic household appliances at the port of Nador, where they complain of several imbalances related to customs clearance and unjustified delays in completing the adopted procedures and their suitability for the economic movement that enriches the country's treasury with not insignificant revenues.
And as the concerned suppliers have become weary of what they consider to be "the absence of serious communication with this group and listening to their concerns, similar to other regions that have always opened the door to dialogue and interacted seriously with the demands and resulted in solutions that are in the interest of the national economy without harm or damage."
Below is the text of the complaint addressed to the Director General of Customs, "Mohamed Az-Zahwi":
The images published between the paragraphs are of the same devices in dispute and are displayed for physical inspection by Nador Customs.
"We are a group of importers of used electronic household appliances, we present to you this article/petition in order to present the problem that professionals working in this sector are facing, related to the method of determining the customs clearance values and the fees applied to imported goods.
Where we note, with all due respect, our reservation and rejection of the adoption of similar or close clearance values to the prices of new goods, while the goods that we import differ significantly from the new goods offered in the markets, whether in terms of condition or real commercial value.
Most of the goods imported by us are used or incomplete devices, and often arrive:
* Without original packaging,
* With bruises, scratches, and clear signs of use,
* Some of them contain technical malfunctions or need repair and maintenance before being put back on sale,
* In addition to a large disparity in quality and condition between one device and another.
* And since the goods in question do not at all meet the conditions of the description "new goods", because they are actually used, which is proven through fixed material elements represented by the absence of the original packaging, the presence of traces of use, transport, scratches and shocks of varying degrees on the external structure, in addition to not having the commercial condition approved for marketing new devices within the market.
And since Article 20 of the Customs Code stipulates that the customs value of imported goods depends mainly on the actual price paid or payable, i.e. the actual commercial value of the goods in their actual condition upon import, and not on an assumed or reference basis for new goods that differ in terms of condition, physical and commercial characteristics.
And since the administration's reliance on comparing the goods in question with new goods constitutes a clear violation of the provisions of the articles related to comparison (20 repeated five times and 20 repeated six times), which requires the unity of the commercial condition and the possibility of actual comparison in terms of quality, condition and technical characteristics, which is not available in the case at hand, as the refrigerators inspected have lost their commercial character as new goods as a result of use and transport and the absence of the original packaging.
And since the principle of reasonable assessment stipulated in Article 20 repeated seven times imposes the adoption of objective means consistent with the material reality of the goods, away from any arbitrary or hypothetical assessment that does not reflect their real condition, which makes adopting the price of the new goods as the basis for assessment in this case contrary to the principle of proportionality and fiscal justice.
And since the physical inspection of the goods, as is evident from the minutes and declarations, clearly confirms that the goods are not new, given that:
* Absence of original packaging,
* Presence of signs of use and transport,
* The difference in the physical condition from the new commercial presentation condition,
* And the decline in market value as a result of use.
Based on the above, considering the goods as new is not based on a sound factual or legal basis, but rather contradicts the basic principles adopted in determining the customs value, and results in an unjustified burden of fees and taxes.
Therefore, we request from you the following:
1. Cancel the adopted classification that considered the goods new.
2. Reclassify the refrigerators in question as used goods.
3. Recalculate the customs value based on the actual condition of the goods.
4. Arrange the legal and fiscal effects resulting therefrom in a manner that ensures fairness.
5. Order, if necessary, an independent technical expertise to determine the actual condition of the goods and their market value.
Therefore, adopting the reference of new goods prices when determining the customs value does not reflect the real value of the goods, and leads to an unjustified inflation in fees and costs, which weighs heavily on professionals and negatively affects the continuity of their commercial activity.
We also note another problem related to the application of the highest percentage of the internal consumption tax (TIC) on some used refrigerators, only because they do not have the original label or technical data related to energy consumption, even though the nature of these used goods makes this label in many cases missing or damaged by use or transport.
In this context, we confirm that it is practically and technically impossible for us to determine the actual energy classification of these devices by our own means, especially since they are used goods from various sources and models, which makes the application of the highest tax rate automatically an issue that reflects negatively on professionals without the actual possibility of proving otherwise.
We also confirm that this type of goods is directed mainly to a wide group of citizens looking for devices at reasonable prices, which makes this activity also contribute to providing economic alternatives within the national market.
Therefore, we request that you kindly reconsider the method of assessing these goods and the fees applied to them, taking into consideration their actual condition and their nature as used and partially damaged goods, and adopting a realistic and fair approach that takes into account the specificity of this sector and at the same time preserves the rights of the administration and professionals.
In anticipation of your positive interaction with this request, accept, Mr. Director General, the highest expressions of appreciation and respect. (End of the message that HIBAPRESS received a copy of).
This was the port of Nador had witnessed a great turmoil at the level of the truck traffic area during the past two weeks, as a committee arrived in a hurry to assess the devices in question with the customs administration, but it has not resulted so far in tangible results that would satisfy the parties and reach standards that suit the financial value of those devices with the customs fees, which seem to be greatly exaggerated.
