The Togolese Revenue Office (OTR) has two administrative tools for settling customs disputes. These are the Administrative Commission for the Resolution of Customs Disputes (CARLD) and the Commission for Advance Rulings (DA) which were launched on Monday, September 19, 2022 in Lomé.

In Togo, the tax administration is equipped with two administrative tools to better resolve customs disputes and facilitate trade in the country. And according to the information, the first instrument is responsible for first instance ruling on customs disputes arising from disputes concerning the species, origin or value of the goods. “The CARD, which has just been installed in its missions, is a body for managing disputes arising from customs clearance activities between the customs administration and customs users or economic operators”, explained Col Agoro Medjessiribi, Director of Studies and Legislation at the OTR. He adds that “it is a body that seeks to ensure transparency in the settlement of customs disputes.”

The second body, “Advance Ruling (DA)”, will ensure predictability, facilitation, and speed of operations. “An advance ruling is a written decision of the customs authority in response to the request for advance information on the treatment to be given to the good, which is the subject of the request, prior to its import or export & Raquo;, we tell OTR. This tool should therefore allow applicants to save time in formalities for starting their economic activities in the country.