The customs administration is governed by the decree N ° 14-006 / PR of 10/1/2014 relating to its organization and its functioning, supplemented by the decree N ° 14-026 VPMFEBICEP of the 13/3/2014 bearing missions and attributions. The Comorian customs Is a public administration under the supervision of the Ministry of Finance and Budget, of which it forms one of its directorates. It is headed by a head of administration appointed by decree on the proposal of the Minister of Finance and Budget.
The Comorian Customs is composed of central services, design bodies and execution services traditionally called external services
The central services of the customs administration are constituted by the general direction in charge of elaborating the customs policy and the texts applicable to the international traffic of the goods. They participate in meetings of international organizations where customs issues are discussed.
The central services are under the direct authority of the General manager of Customs who is assisted through his task by a Deputy General manager .
These services are, in principle, responsible for supporting the external services. Their missions are carried out by official Seniors under category A with at least the rank of inspector and proven experience. They are composed of five directions, three divisions and an office.
• The Human Resources Department
• The Central Revenue Department
• The Direction of Prevention and Litigation
• The Direction of Cooperation and Regulation
• The Facilitation and Informatics Department
• Division for Equipment, Procurement and Wealth Management
• The Internal Audit and Control Division
• The Division for the Recovery and Coordination of Brigades
The external services of the customs administration are responsible for the execution of the various tasks entrusted to this administration. They include national functional services and regional services.
Each autonomous island has a Direction headed by a Regional Director appointed by the Minister of Finance and Budget. Under the authority of the General Director, the Regional Director is bound by the instructions of his supervisor.
Field services include:
• Regional Directions
• Business Operations Services
• Brigade services
Last but not least, the Comorian Customs is perhaps the only administration whose powers differ according to the places where its activity is carried out. This particularity is underpinned by the fact that one of the tasks of the customs is to be against the irregular introduction of goods on the national territory.
According to the fraudulent act, crossing the border is likely to raise issues related to evidence of irregularity.