According to the provisions of the Customs Code in force in the Union of the Comoros, in particular Articles 326, 327, 328, Title 8, Chapter 1, Section 2, the administration carries out a public auction of goods in customs warehouses.
This auction, takes place under the entry of bailiff of customs.
I. Organization of the sale
Next (paragraph 1 art 326) the sale concerns the goods which have not been removed within a period of 4 months from the date of their entry in the deposit register.
1. Establishment of lists of subdivisions after arrangement of goods in the stores.
2. Court sale authorization (optional).
3. Communication / publication of the lots and the schedule of the sale.
II. Conduct of the sale
The sale takes place to the highest bidder publicly in the presence of customs actors, and by the care of the judicial officer appointed in this service.
1-day of sale:
a-access to the places of sale:
After having paid 50,000 FC non-refundable participation fee and 100,000 CF refundable deposit in case of not obtaining lots.
b-participation in the sale
The bidder bid by show of hands and the highest bidder to the respect of the rules of sale stated before the sale by the usher.
2-After the day of the sale
The bidders who have benefited from the prizes, have 5 days to withdraw their lots, otherwise they are reconsidered by the bailiff that is to say, there is a withdrawal of lots.
Thus the lots that have not been withdrawn within the allotted time (5 days) are in addition to the non-auctioned lots sold over the counter.
III. Follow up of the sale
- The bidders pay the declared amount of the lot obtained plus 10% of the Bailiff's fees before withdrawing the lots.
- The outcome of the sale is given to the customs administration and it used in accordance with the provision of Art. 328CD.
- A report of the progress of the sale is written by the bailiff and the Customs Administration.