Clearance circuit

In the context of customs clearance (see circuit), the production of the documents required for your customs declarations is obligatory in order to determine the species, the value, the origin and the destination of the goods. These documents, as well as the customs declaration, must be kept by the user during the entire 3-year prescription period.

On import

1-General documents

• The customs declaration issued by an authorized customs broker (in electronic version, ASYCUDA format);
• The original bill of lading (Bill of Loading) for shipping;
• Air Transport Letter (ATL) for air transport;
• The delivery note (from the consignee or the warehouseman as the case may be);
• The authentic invoice of the supplier;
• The freight bill;
• The packing list ;
• The sanitary and phytosanitary certificate;
• And the COMESA Certificate of Origin for originating goods eligible for the Tariff Preference.
• In the particular case of goods eligible for the benefits of the investment code: the notification letter of approval to the investment code and the exhaustive list of approved products, as well as the certificate of destination

2-Specific documents

For temporary admission (AT)
• The legislative or regulatory document providing for the benefit of temporary admission;
• The Customs Decision on temporary admission (certificate of destination).

ATA Convention
• The ATA Carnet.

3-For the thrift shop

• The fumigation certificate.

4-For dead bodies

• The certificate of non contagion.


• The original COMESA Certificate (if needed);
• the export declaration;
• The sanitary and phytosanitary certificate if necessary.

1- In case of temporary exportation for inward processing

• Value-Added Tax (VA) payments are due upon reimportation.

2- In case of export in single out

A CITES certificate is required for the exportation of endangered wildlife products (Washington Convention or CITES):

For this category of goods, an authorization from the Ministry in charge of the Environment is also necessary. For live animals, plants and other food products

The sanitary and phytosanitary service requires in import / export:
• The sanitary and phytosanitary certificate if necessary;
• the veterinary certificate;
• And the health certificate for meat and edible offal of country of origin.

For art objects, collectibles, antiques
• The export authorization issued by the Ministry in charge of Culture and National Heritage, Comoros.

For goods covered by duty and tax exemptions
• The Exemption Decision (Certificate of Destination).

For products originating from COMESA
• The original COMESA Certificate
• The export declaration.

N.B: These pieces of information could be supplemented by the customs regulations in force. For further information, please contact a customs office in Comoros.