G/VAL/N/1/CPV/2  
 
6 July 2015  
(15-3468)  Page: 1/55  
Committee on Customs Valuation  Original: English  
 
 NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT  
ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL  
AGREEMENT ON TARIFFS AND TRADE 1994 
CABO VERDE 
The following submission1, dated 13 May 2015, is being circulated at the request of the delegation 
of Cabo Verde. 
 
_______________ 
  
COUNCIL OF MINISTERS 
------  
Decree Law No. 23/2014  
As of 2 April  
The Legislative Decree No. 4/2010 of 3 June approved the Customs Code, which had the 
advantage of not only condense and systematize in a single legal document all the scattered 
legislation on customs activity, as well as the process to its modernization.  The Customs Code 
(CC) in addition to closely monitor and adapt to national reality the latest trends designed internationally in the field of customs, reflec ts also the commitments by the Cape Verdean 
Government on its accession to the World Trade Organization (WTO). 
The aforementioned Legislative Decree No. 4/2010  of 3 June provides in Article 23 that the 
Government will approve the regulations necessary for its implementation and the Customs Code. 
Thus, the rules established by this law are intended to develop and complement the provisions of 
the Customs Code, especially those relating to customs clearance, a procedure that is the essential 
core of all customs activity.  In this context,  following the principles of rationalization, 
simplification and modernization of procedures, re flected in the goals of the Government in the 
field of e-government, it is important to highlight the regulation of the Customs Information 
System, which will enhance the establishment at  customs of interoperable and accessible IT 
solutions, the coordination of processes and servic es that improve and facilitate the supply chain 
logistics and customs processes.  
Customs computer system will also allow a more efficient and rapid clearance, the reduction of 
administrative costs, the increase of trade, protec tion of products  and security of international 
trade, as well as the promotion of environmental and consumer protection through better targeted 
customs controls based on electronic risk management systems. 
This system will also have the advantage to Exchange data between the Customs Authorities and 
the economic operators, as well as with others authorities or services involved in the international 
movement of goods. 
                                               
1 Council of Ministers Decree Law No. 23/2014 of 2 April; Order No. 51/2011 of 30 December 2011; and 
Circular No. 21/2013/CG/CS of 1 October 2013. G/VAL/N/1/CPV/2 
 
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  There was also a concern in this law to include materials and solutions contained in earlier 
legislations to the Customs Code, however, remain fully present in particular as regards processing of orders, relief from custom duties and diplomatic relief from custom duties, national transit procedure, import of personal goods, simplified procedures for customs clearance, simplified 
customs clearance of postal orders and small parcels, transfers between customs offices and 
temporary import of containers. 
Accordingly: 
Under the provisions of Article 23 of Legislat ive Decree No. 4/2010 of 3 June, approving the 
Customs Code, and 
Using the powers conferred by subparagraph a) of  paragraph 2 of article 204 of the Constitution, 
the Government decrees as follows:  
Article 1:  Object 
It is approved the Customs Code Law, which is an integral part of this legal document and is 
signed by the Minister of Finance and Planning. 
Article 2:  Coexistence of lodging methods 
1.  The coexistence of the customs declarations  lodgement on paper and electronically remains 
until the conditions for the exclusive or predomin ant lodgement by electronic means are in place. 
2.  The paper format declarations, after being registered, have the same legal value as the 
electronic declarations sent and processed in accordance with the law. 
Article 3:  Place of lodgement Without prejudice to specific provisions applicable to electronic declarations, the detailed 
declaration is lodged at the customs Office for the processing of the concerned customs 
procedures. 
Article 4:  Official templates 
1. The detailed declaration is submitted throug h the Single Administrative Document (SAD).  
2. The approval of new templates for customs declar ations, as well as modification to the existing 
templates, is subject to an ordinance by a Government member resp onsible for Finance.  
Article 5:  Exemption from SAD 
The Single Administrative Document (SAD) mentioned in the preceding article is not used: a)  In the case of waiver of written declarations for the introduction of goods for free circulation;  
b)  For letter-post items and postal orders of non-commercial nature;  
c)  In the case of use of special forms to facilitate the declaration in specific cases or in cases of 
agreement or arrangements with foreign countries; 
Article 6:  Special forms 
Are presented through specific forms, declarations in reference to:  
a)  Separate luggage;  
b)  Goods in national transit;  
c)  Goods subject to customs duties, including diplomatic;  
d)  Clearance of temporary import and re-export of vehicles and containers; and e)  Clearance of goods under the operation designated "transfer of goods".  G/VAL/N/1/CPV/2 
 
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  Article 7:  Number of copies of forms 
1.  The forms must be submitted in the number of co pies needed to fulfil the formalities relating to 
the customs procedures under which the goods are subjected to.  
2.  The declaration forms may be supplemented, if necessary, by one or more supplementary 
forms submitted in number of copies needed to fulfil the formalities relating to the customs 
procedure under which the goods are subjected to.  
Article 8:  Supplementary copies 
1.  In cases when required supplementary copies of the detailed declarations form, the declarant 
shall use for that purpose and to the extent ne cessary, supplementary copies of the mentioned 
form. 
2.  The supplementary copies must be signed  by the declarant, submitted to the customs 
authorities and endorsed by them in case of acceptance. 
Article 9:  Forms used in various procedures Whenever a form is used with various successive customs procedures, the customs authorities 
shall ensure the consistency of the constant elements in the declarations relating to the various 
procedures in question. 
Article 10:  Filling out the forms 
1.  The form must be filled in accordance with the instructions contained therein and taking into 
account the additional information foreseen under applicable law. 
2.  It is mandatory to indicate the TIN of customs services customers in the detailed declaration, 
the relief from custom duties, the diplomatic relief from custom duties, the National Transit 
declarations, the pick-up requests, the application and the collection guides. 
3.  In the detailed declarations the TIN's declaration is made in the space provided for this 
purpose. 
4.  The customs agents must identify customers,  being also liable for any false or inaccurate 
statements. 
Article 11:  Substitution of lost form 
In case of a lost order form or document relating thereto, and it is not possible to find it, it is 
authorized the issue of another one, attaching to it  the proof of authorization of issue by the head 
of the customs office. 
Article 12:  Schedule fo r declarations lodgement 
1.  The lodgement of the declaration, in paper format, must be done during the days and hours of 
normal operation of that Office. 
2.  The customs authorities may, however, by th e request and expense of the declarant, authorize 
the lodgement of the declaration outside th e business hours of normal operation.  
3.  The declarations may also be lodged by deliverin g them to the officials of the customs Office in 
another place designated for this purpose, in the context of the agreements between customs 
authorities and the person concerned. 
4.  The transit declaration shall be lodged and go ods shall be presented at the customs office of 
departure during the days and hours of normal operation established by the customs authorities. G/VAL/N/1/CPV/2 
 
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  5.  The customs office of departure may, at the request and expense of the principal, allow the 
goods to be presented in another location.  
Article 13:  Acceptance control 1.  The acceptance control is the operation by which it certifies, before registration, that the 
detailed declarations, on paper format, submitted to apply a customs procedure to the goods, are 
in accordance and have attached all the mandatory documents.  
2.  The purpose of the acceptance control is to exercise control over the form ensuring that:  
a)  It is the approved template and contains the copies required. 
b)  It is written by automated processes;  c)  It includes all required statements, without overwriting or erasures that are not properly 
observed as an exception;  
d)  It is signed and authenticated by the declarant; 
e)  Have endorsed the exemption orders or reductions of duties or any special procedure, as 
well as the documents that proof the benefit;  
f)  Attach all licenses and authorizations required for the declared goods. 
3.  The irregularities in the declaration form  and the absence of the mandatory submission 
documents constitute the declaration rejection reasons. 
Article 14:  Date of acceptance 
The date of acceptance of the declaration shall be affixed to the declaration on paper format. Article 15:  Registration of the de claration by the computer system 
1.  The detailed declarations are registered by  the computer system, upon the request of the 
declarant. 
2.  After the automated registration of the deta iled declaration, the declarant notes manually on 
copies in paper format to be submitted at the cu stoms office the registration number assigned by 
the computer system as well as the respective date corresponding in the SAD.  
3.  Once the declaration is dully filled it is de livered to the customs Office where it will be 
processed. 
Article 16:  Entry into force 
This present law comes into force on the day following its publication. 
Approved by the Council of Ministers, on 17 January 2014. 
José Maria Pereira Neves - Cristina Isabel Lopes da Silva Monteiro Duarte  
Promulgated on 17 March. 
To be published.  The President of the Republic, JORGE CARLOS DE ALMEIDA FONSECA  G/VAL/N/1/CPV/2 
 
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  REGULATION OF THE CUSTOMS CODE  
TITLE I -  CUSTOMS CLEARANCE OF GOODS 
CHAPTER I  - General provisions  
Article 1:  Object 
This present regulation develops the provisions relating to the clearance contained in the Customs 
Code, approved by Legislative Decree No. 4/2010 of 3 June. 
Article 2:  Definitions 
1. For the purpose of this legal document, the following definitions shall apply:  
a)  "Decision-making customs authority", means the customs authority which carries out the 
settlement of import duties or other charges which refunds or relief from payment is required and it is competent for the decision of the request;  
b)  "Prior authorization of import operations of goods subject to non-automatic license", 
authorization issued by the competent entity, under the law, to approve the requests for 
import of goods referred to in subparagraph a) and e) of paragraph 2 of article 5 of Decree 
Law No. 68/2005 of 31 October;  
c)  "Compliance certificate", the declaration issued by the competent administrative entity 
proving that a particular import operation complies with the constraints and formalities 
foreseen by law; 
d)  "Supervising customs office", the customs Office having jurisdiction over goods which led to 
the settlement of import duties or other charges which  refund or relief from payment is required and that will make the necessary control for the appraisal of the request; 
e)  "Settlement customs office", the customs office where is carried out the settlement of import 
duties and other charges which refund or relief from payment is required;  
f)  "Implementing customs office", the co mpetent customs office to ensure proper 
implementation of the decision for refund or relief from payment of import duties or other 
charges; 
g)  "Identical goods", means the goods that are the same in all aspects, in particular, physical 
characteristics, quality and commercial reputation, without prejudice of minor differences in 
appearance; 
h)  "Produced goods"; those grown, manufactured and extracted; i)  "Similar goods", those, although not alike in all aspects, have similar characteristics and 
composition of materials, which allows them to perform the same functions and be 
commercially interchangeable; 
j)  "Certified operator", anyone who is entitl ed, under the law, to engage in the commercial 
activity; 
k)  "Country of import", the custom country or territory of import;  l)  "Small private remittances of non-commercial nature", the remittances that fulfill, 
cumulatively, the following requirements:  
i.  Be occasional;  
ii. Exclusively containing goods reserved for personal or family use of  the recipients;
 
iii.  Which, by their nature and quantity, have no commercial character; and  
iv.  Are sent at no cost to the recipient.  
m)  "Generally accepted accounting principles", are the ones that are subject to, in a given 
country and at a given time, a confirmed agreem ent or a recognized substantial support that 
establish which resource and economic obligations to be recorded in assets and liabilities, 
which respective changes are to be mentioned, how to proceed for its evaluation, as well as the information to be disclosed and how and wh ich financial statements should be prepared; 
n)  "National transit (NT)" the procedures that allows the transport of goods from one customs 
office to another, with suspension of duties and other customs charges through a NT declaration; 
o)  "NT declaration", document processed by the declarant and registered at the customs office 
of departure, that follows the goods to the customs office of destination; G/VAL/N/1/CPV/2 
 
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  p)  "Goods", the captive goods from customs duties and other customs charges which should be 
subject to order at the customs office of destination; 
q)  "Transporter", any natural or legal person, duly licensed by the competent authorities and 
accredited by customs administration for receiving operations, transport and delivery of 
goods within the national transit procedures; 
r)  "Warehouse keeper", any natural or legal pe rson who operates the activity of storage and 
safekeeping of goods in the destination customs office and is responsible for their return; 
s)  "Transport-unit", any road vehicles, trailers, as well as boats and aircraft, offering security 
conditions accepted by the customs authorities, in which goods are carried within the national transit procedures; 
t)  "Customs office of Departure" the customs office where the national transit operation 
commences; 
u)  "Customs office of Destination" the custom s office where the goods must be presented and 
where the national transit operation is terminated; and 
v)  "Transfer of products" process of fuel mixing imported by the concessionaire of warehouses 
held in the discharge ducts or in the premises of the warehouse itself to obtain a product that meets the specific consumption needs of certain clientele. 
2.  Slight differences in appearance do not prevent from being considered identical, goods that are 
the same in all other aspects. 
3.  Among the factors to be considered in determining whether goods are similar, includes good 
quality, commercial reputation an d the existence of a trademark. 
Article 3:  Customs clearance 
The customs clearance, in accordance with the pr ovisions of the customs code, is a specialized 
administrative procedure, consisting of an ordered series of acts and physical operations correlated 
among them, whose ultimate goal is to deliver, in  a timely manner, to the economic operators and 
other interested parties, goods brought into national territory whose are owners or consignees, after the completion of formalities in reference to the destination or procedures which they are 
assigned and the admissibility controls foreseen by law and imposed by the need to defend and 
protect the public interest.  
Article 4:  Customs clearance forms Customs clearance takes de normal and simplified forms. 
Article 5:  Simplified customs clearance 
1.  Are subjected to the simplified customs clea rance procedures the goods with non-commercial 
nature, and the value does not exceed 100,000$00 (one hundred thousand Cape Verdean 
escudos)  and weighting no more than 150 (one hundred and fifty) kilograms, for each individual 
remittance and per trip.  
2.  The provision in paragraph 1 shall not apply to  crew members of air or maritime transport and 
passengers crossing borders frequently. 
Article 6:  Content of invoices 
1.  The invoices or other supporting documents of purchase, abroad, of goods
 imported under the 
procedures referred to in article 5 shall state the property or properties acquired, the respective 
quantity and value, as well as identifying the purchaser.  
2.  Failure to submit invoices or other proof of purchase in accordance with the provisions of the 
preceding paragraph shall imply the successive resource to the methods foreseen in the customs 
code, for the purpose of determining the customs value of goods subject to clearance.   G/VAL/N/1/CPV/2 
 
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  CHAPTER II - DETAILED DECLARATION  
Article 7:  Means of lodgement 1.  The detailed declarations are lodged electronically. 2.  In the absence or unavailability of the computer system, the procedures take place using the 
paper format procedure, subject to a possible deli very of the supporting documents electronically, 
and all applications, communications and other do cuments delivered must be accompanied by a 
duplicate copy, which will be returned to the applicant or communicant after it be affixed note, 
date and signed confirming the receipt of the original.  
3.  Declarations on paper format, after registration, have the same legal value as the electronic 
declarations sent and processed in accordance with the law.  
4.  The procedures performed and the documents de livered in case of unavailability of the system 
must be integrated, as soon as possible, in the computer system. 
Article 8:  Acceptance of customs declaration The customs declaration may be accepted only after the goods to which it relates have been 
presented to customs authorities or they have been provided sufficient proof that the goods have 
been placed at their disposal for control purposes. 
Article 9:  Beginning and decision of the sp ecial customs procedures processes prior to 
their entrance into the national territory 
1.  It can be allowed the submission of requests  for exemption of customs duties or other customs 
charges for goods which have not entered the fiscal territory, provided that the respective requests are submitted with all the documentation that is possible to present at that time, namely the 
identification, invoices, lists, relationships or other documents that would lead to an estimation, as 
close as possible, of the calculation of real charges payable. 
2.  Special customs procedures processes must have a quick follow-up, so that they can be 
finalized with the processing of the respective final orders. 
3.  In orders of goods imported with the exempt ions referred to in paragraph 1, the verification 
and re-verification shall be, generally, complete and mandatory.  
CHAPTER III  - Origin of goods  
Section I  - General provisions  
Article 10:  Rules of origin 1.  The rules of origin represent the conditions that allow determining the economic nationality of 
goods within the international trade relations. 
2.  The determination of origin of goods is requ ired whenever there are customs duties or other 
charges having equivalent effect or restrictions  or obligations of customs nature applicable 
according to the origin of goods, particularly when there is a legal framework comprising a more 
favourable regime benefiting the goods from certain countries.   
Article 11:  Types of origin 
The origin of goods shall be preferential or non-preferential. G/VAL/N/1/CPV/2 
 
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  Section II -  Non-preferential origin  
Article 12:  Non-preferential origin The origin of non-preferential goods is relevant for the purpose of: a)  Applying the Customs Tariffs with the ex ception of the preferential tariff measures;  
b)  Application of non-tariff measures under the Constitution and the law and that has as 
generating factor the import of goods; and 
c)  Processing and issuing of certificates of origin. 
Article 13:  Principle of Neutrality 
The non-preferential rules of origin are neutral, to the extent that they apply indiscriminately to 
goods produced in the country and to the goods imported from third countries or exported, without distinction of nationality of its manufacturer. 
Article 14:  Covered products 
The non-preferential rules of origin apply to all products including agricultural, industrial, chemicals 
and textiles. 
Article 15:  Territorial Scope 
The non-preferential rules of origin are applied throughout the national customs territory.  Article 16:  Types of genuine goods 
The genuine goods comprise two categories:  
a)  The ones wholly obtained or produced in the country; and  
b)  Those produced in two or more countries.  
Subsection I -  Goods wholly obtained or produced in a country  
Article 17:  Goods wholly obtain ed or produced in a country 
A good is considered to have been wholly obta ined or produced in a country when only one 
country is involved in its production, and has not been used in its production imported materials or 
materials of unknown origin.  
Article 18:  Enumeration 1.  Are considered goods wh olly obtained in a country: 
a)  The mineral products extracted there;  
b)  The vegetable products harvested there;  c)  The live animals born and raised there;  d)  The products obtained from live animals bred there;  
e)  The hunting and fishing products conducted there;  
f)  The fishery products and other products taken from the sea, outside the territorial waters of 
any country, by vessels registered or recorded in that country and flying its flag; 
g)  The goods obtained on board of factory ships from the products referred in paragraph f) 
originating in that country, provided that such factory ships are registered or recorded in it and flying its flag;  
h)  The products extracted from the marine soil or subsoil, located outside the territorial waters, 
provided that it has engaged, for purposes of exploitation, exclusive rights to the same soil 
or subsoil; 
i)  Waste and scrap resulting from manufacturing operations and discarded items, provided it 
has been collected and are used only for the recovery of raw materials; and G/VAL/N/1/CPV/2 
 
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  j)  Goods that are produced therein exclusively from goods referred to in subparagraph a) thru 
i), or from their derivatives, whatever the stage of production. 
2.  The subparagraphs a) thru e) from paragrap h 1 refer to products in their natural state, 
obtained in the territory of a country that did not suffer any further processing. 
3.  The subparagraphs f) thru g) from paragraph 1 refer to products obtained or produced outside 
the territory of a country. 
4.  The waste and scraps referred to on subparagraph i) are considered as wholly obtained in a 
country if resulted from manufactured production in that same country. 
5.  The discarded items are considered wholly obtained in a country if collected in the territory of 
that country and is used only on the recovery of raw materials. 
6.  The discarded items subjected to, in a given country, the manufacturing procedures for 
purposes other than the recovery of raw materials, ar e not considered to be wholly obtained there.   
Subsection II - Goods manufactured in two or more countries  
Article 19:  Rule of last substantial operation 
1.  If two or more countries are involved in the production of a good, this is considered to be 
originated in the country where the last working or processing operation was carried out in accordance of Article 249 of the Customs Codes provided that the following requirements are 
simultaneously satisfied: 
a)  Be substantial processing or working;  
b)  Be economically justified; and  c)  Be carried out in a company equipped for that purpose.  
2.  To be considered substantial processing or working this must result in obtaining a new product 
or representing an important stage of the manufacturing process or the resulting merchandising must have its own specific properties and a composition that did not have, prior to the 
manufacturing process, not conferring the origin of the final product the transformations that do 
not change qualitatively the properties of the raw materials used. 
3.  To determine the operation that constitutes the last substantial processing must:  
a)  Distinguish all operations involved in the productions or processing of goods; 
b)  Determine the last transformation during which the goods acquire new qualities and 
characteristics different from those of materials used in their production;   
c)  Determine which of the operations perfor med during the working process is the most 
important operation in relation to the working process considered as a whole. 
Article 20:  Auxiliary rules in dete rmining substantial transformation 
Are auxiliary rules in determining a substantial transformation: 
a)  The change of tariff heading.  
b)  A specific manufacturing process; c)  The value added.  
Article 21:  Change of tariff heading 
The change of tariff heading criterion implies that the product derived from the processing would 
fall under a tariff heading other than the tariff position assigned to the non-originating materials used in their manufacture.  G/VAL/N/1/CPV/2 
 
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  Article 22:  Specific manufacturing process 
1.  The criterion of specific manufacturing process determines, with relative accuracy, the basic 
operations that must be carried out on non-originating materials, so that the goods acquire the origin of the country where the manufacturing process took place. 
2.  This criterion has the advantage of not only implement, in the best way, the requirements of 
the rule of last substantial transformation, as well as allows producers to focus on a particular manufacturing process rather than external elemen ts to the production of goods, such as the 
added value and tariff classification. 
Article 23:  Methods of definiti on of manufacturing criteria 
1.  The criteria of the specific manufacturing process can be defined positively or negatively. 2.  If these criteria are defined in a positive way, it is indicated the process or manufacturing 
processes which have to be fulfilled on non-originating materials so that the finished product 
acquire the origin, through a specific description on the manufacturing operations and/or specifying that certain materials must be originating in the country of manufacture. 
3.  If these criteria are defined in negative way, it is indicated the process or manufacturing 
processes that are not considered to be substantial to confer the origin, by specifying the minimum level of manufacturing operation that is not considered as the last substantial transformation.  
Article 24:  Value added 
1.  The valued added criterion determines the origin of the goods based on business value, which 
is the value added to a product in a given country through the manufacturing operations that took place there. 
2.  This criterion implies that, after the manufacturing operation, the goods have a certain 
commercial value, in which it includes the commercial value of the materials used in their production, as well as the value of own manufacturing process. 
3.  The purpose of this criterion is to determ ine if the value added in the country where the 
manufacturing operations took place exceeds a level, previously defined, relative to the value of the final product. 
Article 25:  Ex-works price 
1.  For the purposes of applying the value added criterion, is taken as a reference the "ex-works 
price", which serves as a benchmark for all the valu es that have been added in the production of a 
good whose origin is to be determined.  
2.  The term "Ex-works price" is the ex-factory price, of the product obtained, minus any internal 
taxes which are or may be refunded when the product obtained is exported.   
3.  The "Ex-works price" includes in particular:  
a)  The value of all the non-originating materials; 
b)  The value of all the originating materials; c) The value of own manufacturing process;  
d)  Overheads from the manufacturer; and  
e)  The profit.  
4.  The value of non-originating materials used is their customs value at the time of import or, if 
this is not known or may not be determined, the first ascertainable price paid for such materials in 
the country of processing being, normally, calc ulated on the basis of their invoice price. G/VAL/N/1/CPV/2 
 
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  5.  The value of the manufacturing process includes all direct costs, particularly of labor and 
indirect, for example inspection and management, related to the manufacture of the product. 
6.  Overheads include all administrative costs in curred, in order to manufacture and sale of the 
product, such as financing costs, and advertising costs. 
7.  Profit is the difference between the sum of the value of all the non-originating materials, the 
value of all the originating materials, the value of the manufacturing process, the overhead of 
manufacturer and the invoice price, considering that the product is sold ex-works. 
Article 26:  Operating methods of the value added criterion 
The value added criteria may work according to one of the following: a) By imposing a minimum threshold value, compared to the "ex-works price" which should be 
achieved in the country where the manufacturing process takes place so that the product 
acquires the origin of that country; or  
b)  By limiting the amount of non-originating materials which may be used in the manufacture 
of the product in relation to the "ex-works price".  
Article 27:  Insufficient transformations to confer the origin 
1.  Minor transformations, called simple operations, such as labelling or packaging, shall not be 
considered as substantial transformation, and th erefore cannot confer the origin of the final 
product. 
2.  Are considered simple operations: a)  The necessary operations for the preservati on of the goods during transport or storage; 
b)  The operations to improve the packaging or to prepare goods for shipment;  
c)  The simple assembly operations; and  
d)  The mixing of products of different origins provided that the characteristics of the resulting 
product are not essentially different from the characteristics of the products which have 
been mixed. 
Article 28:  Deviations in determining the origin The transformation, although complying with the re quirements of last substantial operation, does 
not confer to the concerned product, the origin of  the country where it was made if it is proved 
that their only objective was to avoid the application in the country, the existing provisions for products from certain countries. 
Subsection III  - Proof of origin  
Article 29:  Proof of origin 
1.  The origin of the goods may be proven by a simple declaration made by the producer, supplier, 
exporter or by any competent person, on the commercial invoice or any other document or 
through a declaration of the same merchants, certified or completed through a certification made 
by a competent authority for this purpose and inde pendent of either the exporter or the importer. 
2.  The law may, however, require, in certain cases, special forms where the origin of the goods 
shall be certified, which are called certificates of origin. 
Article 30:  Certificate of origin 1.  The certificate of origin is the document th at identifies the goods and in which the competent 
authority or empowered body when issuing it certifies that the goods covered by it are originated 
in a particular country.  G/VAL/N/1/CPV/2 
 
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  2.  The certificate of origin is intended to facilitate the control of origin, to speed up the customs 
clearance and ensure that trade measures are applied without problems. 
3.  The certificates of origin shall be issued by an authority or body with the required security and 
is duly authorized for this purpose by the country of issuance. 
Article 31:  Posteriori control of certificates of origin 
The Directorate-General of Customs may request the foreign authorities for posteriori control of 
proof of origin, as well as respond to identical requests made by those entities, heard, if 
necessary, the respective issuer. 
Section III  - Preferential rules of origin  
Article 32:  Definition Preferential rules of origin are those whose application results in the granting of a benefit that is 
assigned only to the goods regarded as originating in accordance with the criteria laid down for 
this purpose in the agreements and international conventions concerning them. 
Article 33:  Concept of preference 
1.  The preference, the granting of which is determ ined according to the origin of goods, consists 
of a reduction or exemption of customs duties applicable on import, with reference to the level of rights resulting from the application of most-favored-nation clause in the context of World Trade 
Organization (WTO). 
2.  The preferential treatment is granted to certain countries provided they comply with the criteria 
and conditions laid down in the international conventions and agreements entered into. 
CHAPTER IV  - Customs value  
Section I  - General provisions  
Article 34:  Legislation 1.  The determination of the customs value of the goods shall comply with the provisions of the 
Agreement on implementation of Article VII of GATT, of the Customs Code, the present law and 
other applicable legislation. 
2.  The provisions of the Agreement on implem entation of Article VII of GATT are applied in 
accordance with the general and specific interpretative notes in its Annex I.  
Article 35:  Recourse to other methods 1.  When the customs value cannot be determined  by transactional value method, the following 
methods must be used successively until the first for determining such value is reached. 
2.  Excepted as provided in Article 4 of the Ag reement on implementation of Article VII of GATT, 
only when the customs value cannot be determined in accordance with the provisions of a given method is that recourse to the subsequent method can be used.  
3.  The importer may, pursuant to Article 267 of the Customs Code, request the reversal of the 
order laid down in Articles 5 and 6 of the Agreem ent on implementation of Article VII of GATT, as 
well as Articles 275 and 277 of the Customs Code.  
4.  If the importer opts for the reversal, but th en be proven the impossibility of determining the 
customs value in accordance with the previsions of article 6 of the Agreement on implementation 
of Article VII of GATT or in Article 275 of the Customs Code, the customs value shall be 
determined in accordance with the provisions laid down in Article 5 of the agreement or in 
Article 275 of the Code, if it can be determined that way. G/VAL/N/1/CPV/2 
 
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  5.  When the customs value cannot be determined in  accordance with the provisions of Articles 1 
and 6 of the GATT agreement on Customs Value or of Articles 260, 264, 267, 268, 269, 270, 273, 275, 277 of the Customs Code, shall be determined in  accordance with the provisions of Article 7, 
last recourse method, from that agreement or Article 278 of the code.  
Article 36:  Components of substitution methods 
The substitution methods or of last recourse shou ld be based also on objective elements, either 
from amounts already accepted by the Customs Administration for identical or similar goods from 
the same export country, either from data relating to the goods itself for in relation to goods of the 
same kind or the same nature.  
Article 37:  Account principles generally accepted In determining the customs value of the goods, the Customs authorities use financial information 
prepared in a manner consistent with generally accepted accounting principles in the country of 
export or import or production, depending on th e element to ascertain and the method adopted for 
this clearance. 
Section II  - Transactional value  
Article 38:  Transactional value method 1.  The transactional value is the first and the main applicable method for customs value 
calculation. 
2.  The imported goods are valued according wi th the transaction value provided that legal 
requirement for the application of this method are fulfilled. 
3.  The transactional value may be subject to adjustments, under the GATT Agreement on 
implementation of Article VII of the Customs Code.  
Article 39:  Deductions The customs value does not include any charges or costs listed in Article 263 of the Customs Code, 
provided that they are separated or may be separa ted from the price actually paid or payable for 
the imported goods 
Article 40:  Components of the transactional value 
The transactional value is composed of 3 elements: 
a)  The sale;  
b)  The actual price paid or to be paid; and  c)  The elements to be added or deducted from the price. 
Article 41:  Operations not considered sale 
1.  For the purpose of determining the transactional value, the following operations are not 
considered sale: 
a)  Free remittances, that is, the free transfer of goods, namely, the offers, sample, prototypes 
and advertising items in respect of which there is no transactional value at the time of importation; 
b)  The sale of goods made under a consignment agreement in which those are sent to the 
country of importation, not under a purchase and sale contract, but with the purpose to be sold in that country at the best price and on the supplier's cost, where ownership remains with the foreigner supplier. G/VAL/N/1/CPV/2 
 
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  c)  The import of goods through the intermedia ries, for the purpose of storage and subsequent 
sale, after importation, at supplier's cost and risk, except in the case of import of goods 
acquired by distribution agencies or other agencies; 
d)  The import of goods by a chain without se parate legal personality of the entity and the 
provider and which assumes, during the transact ion, the function of client search and sale 
of the goods after importation The import of goods under a rental agreement or leasing, even in cases where the importer lessee is give n the option to purchase the leased goods; 
e)  The supply of goods, as a loan, whose property remains at the possession of a consignor;  
f) The import of goods, in particular scrap and waste, with the purpose of its destruction in 
the country of importation; and 
g)  The exchange or compensation of goods by an equivalent that does not involve financial 
settlement.  
2.  If, on the contrary, the role played by the chain is only logistical support including the receipt 
of goods or storage and purchase and sale be tween the parent company located in the third 
country and the end customer has occurred prior to  the release for free circulation of goods, this 
sales qualifies as a sale for export, existing a transactional value that serves as a basis for the determinations of the customs value in normal conditions. 
Article 42:  Customs value acceptan ce conditions in case of sale 
1.  In the case of purchase and sale, the transactional value is, subject to possible adjustments, 
the customs value, provided that there none of the rejection situations referred to in the following 
article.  
2.  If the Customs Administration has reasonable doubts about the declared value, it may reject 
it, using, in this case, the substitution methods. 
Article 43:  Situations of rejection of the transactional value 
The Customs Administration may reject the tran sactional value under the following situations: 
a)  In the case of purchase and sale or payment of the price being subject to some condition or 
consideration, whose value relative to the va lue of the goods subject to evaluation cannot 
be determined, when: 
i.  The seller sets the price of the imported  goods under the condition that the buyer will 
also purchase other goods in specific quantities; 
ii.  The price of the imported goods depend  on the selling price or prices, by the 
purchaser thereof, of other goods to the seller of these imported goods; and  
iii.  The price is established on the basis of a method of payment unrelated to the 
imported goods; 
b)  In cases where transfer or use of imported  goods by the buyer is subject to restrictions, 
including a ban on their sale and their use for demonstrations only; and  
c)  If agreed the direct or indirect reversal of part of the proceeds of any retail product, 
transfer or use of the goods by  the buyer, to the seller, in particular the di stribution of 
profits. 
Article 44:  Situation of non-acceptance  of restrictions imposed on the buyer 
The restrictions imposed on the buyer are not considered relevant when:  
a)  They are imposed by law or by authorities of the import country; 
b)  They limit the geographic area in which the goods may be sold; c)  They don't substantially affect the value of the goods; 
Article 45:  Restrictions that affect the pricing substantially 
To determine whether a restriction substantially affect the value of the good, the customs 
authority take into consideration, in particular, the nature of the restriction and the imported G/VAL/N/1/CPV/2 
 
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  goods, the field of activity concerned, the usual commercial practices in the sector and find out if 
the impact on the value is significant, from a commercial standpoint. 
Article 46:  Contributions and conditions that  do not imply rejection of the transactional 
value 
1.  The conditions and contributions concerning the production or commercialization of the 
imported goods do not imply rejectio n of the transactional value if:  
a)  The buyer provides the seller with engineer ing works or plans executed in the country of 
importation; and 
b)  The buyer self-initiates, even if within an agreement with the buyer, activities related with 
the commercialization of the imported goods. 
2.  If it is possible to calculate the value of the condition or contribution in relation to the goods in 
which the customs value are to be determined, this must be considered as an indirect payment, 
made by the buyer to the seller, of part of the price paid or to be paid. 
3.  For the purpose of the preceding paragraph, it is necessary that the concerned condition or 
contribution is not an activity undertaken by the bu yer on their own, nor is any of the elements to 
be added, under the Customs Code. 
Article 47:  Coalition that influences pricing 
1.  In case of coalition between the buyer and th e seller, pursuant to Article 265 of the Customs 
Code, having doubts about whether in influenced or not the selling price, the customs authority shall examine the circumstances involving the sale to determine if the declared price should be accepted as the customs value.   
2.  If there aren't any doubts about the accept ability of the price, in particular, because the 
coalition has already been subject to a previous examination or because the Customs Administration already have know ledge of all the relevant information about the buyer and the 
seller, there is no need to proceed to the examination referred to in paragraph 1, in which case, be 
accepted the declared price, without the request of additional information from the importer.  
3.  If the Customs Administration has reasons to consider that the coalition relationship between 
the buyer and seller influenced the invoiced price, opportunity should be given to the importer to 
demonstrate that the transactional value is very close to one of the following criterion values.   
4.  The criterion values referred to in paragraph 3 may assume the following ways: a) Transactional value in sales, between the sellers who are not related, of identical or similar 
goods for export to the Cape Verdean customs territory; 
b) Customs value of identical goods, determined in accordance with provisions of Articles 270 
and 273 of the Customs Code; and 
c) Customs value of similar goods, determined in accordance with provisions of Articles 270 
and 273 of the Customs Code. 
5.  The criterion value shall only be used at the initiative of the importer, and only for comparison 
purposes, and for that reason, it cannot be used as a basis of calculation to determine the customs 
value. 
6.  In order to be accepted, the criterion value must satisfy the following conditions: a) Correspond to a transaction made at the same time or very close of transaction relating to 
goods whose customs value is to be determined; and 
b) Be previously accepted by the customs services. G/VAL/N/1/CPV/2 
 
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  Article 48:  Proof that the coalition did not influence the price 
1.  If it is proven that the buyer and the seller,  though, buy and sell from each other as if they 
were not related, it is considered not verified the influence of the coalition on the price.  
2.  If the importer is able to demonstrate that the transactional value is very close to one of the 
"criterions values" previously accepted by the Customs Administration, the declared price is 
considered acceptable for the purpose of de termining the customs value of the goods.  
3.  The Customs authority may not require the buyer to prove that the coalition did not influence 
the price when have available sufficient information to convince thereof. 
4.  To determine if a value is approximate of another, many factors are taken into consideration, 
variable case by case, namely, the quantities imported, the supported costs by the seller when not related to the buyer, the nature of the imported go ods, the nature of the production field, the time 
of the year in which the goods are imported and if the difference in values is significant from a 
commercial standpoint. 
Article 49:  Survey or additional information 
1.  The Customs Authority may not determine the customs value based on the transactional value 
method if they have reasonable doubts that the declared value is in fact the price paid or to be paid. 
2.  In order to clarify the doubts, the customs services may request additional information from 
the buyer about: 
a)  The accuracy and the completeness of the information contained in the declaration the 
authenticity of documents submitted in support of those elements; 
b)  Making available, if possible, the export dispatch ticket from the country of origin; and 
provide any other information or additional documents necessary to determine the customs value of the goods. 
3.  Should the doubts persist, the customs authority, before making a final decision, in case they 
are requested, they shall inform the interested pa rty of the reasons for the doubts, giving him the 
opportunity to respond within a reasonably time frame.  
4.  The final decision and respective reasons are communicated to the interested party in writing. 
Section III  - Special situations for calculating the customs value  
Article 50:  Price payment method The payment for the price of the goods may be done direct or indirectly. 
Article 51:  Application of the transactio nal value method to instalment shipment 
1.  The transactional value method shall be applied to instalment shipment provided that the 
conditions foreseen in the law for the application of this method are in compliance.  
2.  Shall be considered instalments, the shipment  of goods, that although correspond to a single 
transaction between the buyer and the seller, are not presented to the customs clearance at the same time, being for reasons related to the delivery transport, payment or for any other reasons 
in which, as a result of these reasons, are imported several partial or successive consignments 
through the same entry point or different customs offices.  G/VAL/N/1/CPV/2 
 
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  Article 52:  Customs value calculation for the goods subject to global billing 
1.  The term goods subject to global billing mean s those that are part of a single consignment and 
include several goods of the same type, or variou s types, or various qualities of the same good 
and for which the seller bills the buyer a global amount covering all of the imported goods. 
2.  In case of identical goods subject to global billing, where only a portion is for consumption, the 
custom value to be declared is calculated in proportion of the global amount billed. 
3.  When the imported goods are of different ty pes and there is custom clearance in the same 
proportion of each of the type in question, the cust om value is also calculated in proportion of the 
global amount billed. 
4.  When the imported goods are of different ty pes and the customs clearance is not in the same 
proportion, the custom value of these goods is determined using the substitution methods.  
Article 53:  Evaluation of the goods abandoned for sale 
For the purpose of Article 655 of the Customs Code , the calculation of the customs value is done 
as follows:  
a) The value of the abandoned goods, listed for sale and which have no documentary support 
that allows the utilization of the successive first five methods for determining the customs 
value, is calculated based on the market value or using the value determined by the 
technical services of the public administration or specialized technical services; and 
b) For the calculation of the customs value of the goods referred to in subparagraph a) shall be 
used method 6, foreseen in Article 278 of the Customs Code, as a last recourse method. 
Article 54:  Activities not included in the price paid or to be paid 
The activities undertaken by the buyer himself, after the purchase of the good, but before its 
importation, in particular, those related with commercialization, with advertising and with promoting the sale of goods, other than those that are considered for price adjustment, do not 
constitute indirect payment to the seller, even if the seller benefit indirectly or results from a 
previous commitment by the seller from the buyer, not including therefore the price actually paid 
or payable. 
Article 55:  Activities cost s in the country of import 
1.  The costs of the activities supported by the bu yer, after importation, not included in the price 
actually paid or to be paid, is not, in general, included in the customs value, except in cases of price adjustments previewed in the Customs Code.  
2.  On the other hand, when the costs of these activities are included in the price actually paid or 
to be paid for the imported goods, should not be deducted from this price, unless there are concerned expenses subject to deduction under Article 263 of the Customs Code. 
Article 56:  Storage c osts and related costs 
The costs of transportation, insurance, cargo and maintenance related with the transportation until 
the entry point of the goods in the custom national  territory, shall be added to the declared price, 
provided that they have not been included in the practice already paid. 
Article 57:  Warranty costs 1.  If the costs and risks related to the warranty ar e, directly or indirectly, borne by the seller, its 
costs is included in the price of the goods and, consequently, in calculating the customs value. 
2.  In case is the buyer bearing, director indire ctly, the costs and risks related to the warranty, the 
payments made for these costs are not part of the price actually paid or payable. G/VAL/N/1/CPV/2 
 
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  Article 58:  Costs related to quality control 
The control costs that are not part of the price actually paid or payable for the good, are not 
considered in the calculation of the customs value of the good.  
Article 59:  Price reductions 
1.  The term price reduction means a reduction in the price compared to a current market price, a 
price request to another buyer or any other higher price. 
2.  The reductions in the price agreed between the seller and the buyer are accepted as elements 
to be deducted in the price to be considered in  the determination of the customs value, provided 
that:  
a)  They respect the imported good; and  
b)  Its amount is known at customs clearance. 
3.  The Customs Authority may request the importer or the declarant to provide all the information 
or supplementary documentation related to the price reduction. 
Article 60:  Free consignments 
The customs value of the free consignments is de termined through the substitution methods when 
there is not an invoice or other element allowing the direct determination of its value.  
Article 61:  Computer support 
The customs value of the computer support for use as equipment for imported data processing is 
determined from its total value, under the rule s of common law, without distinction between the 
value of the computer support and the value of the data or instructions. 
Article 62:  Defective goods 
1.  The defective nature of the goods is considered in calculating the customs value, accepting an 
adjustment of the price actually paid or payabl e for the goods, and should the adjustment be 
made entirely in accordance with the purchase and sales contract and with the objective to satisfy 
this defective nature of the goods.   
2.  The price adjustment must lead to a norm al financial settlement between the buyer and the 
seller, in order to verify if the initial price of the goods was adjusted in accordance with the 
contract.  
Article 63:  Determination of the defect of the goods 1.  The defective nature of the good is determined  by standards or criteria defined by reference to 
the purchase and sale contract or to the warranty clauses. 
2.  The importer must demonstrate to the customs authorities that the concerned goods were 
defective at the time of customs clearance. 
3.  The goods must be covered by a warranty that offers protection against the nature of the 
imported goods. 
Article 64:  Partially defective goods In case of partial loss of the goods being evalua ted, that occurred during transport and that is 
established prior to their release for free circulation, whatever the nature of the sale contract, the 
customs value shall be determined by a proportion al distribution of the price actually paid or 
payable. G/VAL/N/1/CPV/2 
 
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  Article 65:  Missing goods 
The value of the missing goods is deducted, by a proportional distribution, the customs value of 
the consignment, provided that the loss in question is established before customs clearance.  
Article 66:  Non-conforming goods 
1.  In case of non-compliance of imported goods, if the price paid is not changed, it can be used in 
determining the customs value.  
2.  If the seller indemnify the buyer, must take  into account the indemnity granted in the price 
actually paid or payable. 
3.  If non-compliance with the clauses of the cont ract is established before customs clearance, and 
if the amount of indemnity is not known, must use the procedure of provisional values. 
4.  If non-compliance with the clauses of the cont ract is established after customs clearance and if 
an indemnity is granted, an amendment to the customs value may be accepted, if is configured a 
situation that allows it.  
5.  The procedure for any reimbursements derived fr om the return of goods or from the finding of 
non-compliance referred to in the preceding paragraph, follow the normal procedure for 
reimbursement. 
Article 67:  Review of the cu stoms value of defective goods 
1.  Whenever it is established the existence of imported defective goods after its release for free 
circulation, 
There is a specific contractual clause between the seller and the buyer that foresees the possibility 
of a price revision in these circumstances and the price chance occurs within twelve months the 
release for free circulation of goods, the new paya ble price for the goods set by the seller may be 
accepted for determining a new customs value, and in substitution of the originally agreed amount. 
2.  To that end, provision should be made to prove that the following conditions are fulfilled: 
a)  The goods were already defective at the time  of acceptance of the import declaration;  
b)  There was, prior to import a written contract between the seller and the buyer, expressly 
previewing the possibility of posterior pr ice change, in the case emergence of any 
deficiency; and 
c)  The price change occurred within twelve months  from the date of release for free circulation. 
Section IV  - Adjustments to customs value  
Subsection I  - Elements supported by the buyer not included  
Article 68:  Commissions and brokerage fees The sales commissions and brokerage shall be incl uded in the customs value, must be added to 
the price paid, when the remuneration of the sales commission or broker is supported by the buyer 
but is not included in this price.  
Article 69:  Recipients and packaging 
1.  The cost of recipients and packaging is part of the customs value of the imported goods to the 
extent that it is supported by the buyer. 
2.  Packaging other than the usual type for the packaged good or long-term nature regardless of 
its packaging function are not covered by the prov isions of paragraph 1 and must not be included 
in its customs value. G/VAL/N/1/CPV/2 
 
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  3.  The packages referred to in the previous  paragraph are evaluated separately and taxed 
autonomously. 
4.  When these packages are provided by the selle r and are invoiced with the good, it is necessary 
to deduct its value from the value of the goods. 
Subsection II  - Products and services provided directly  or indirectly by the buyer free of 
charge or at reduced costs  
Article 70:  Inclusion in the price paid or payable of products an d services provided 
direct or indirectly by the buyer 
1.  To the price paid or payable is added the value of certain products and services, provided direct 
or indirectly by the buyer, free of charge or at reduced costs, for use in the production and sale for export of the imported goods, given that th e same value was not included in the price. 
2.  The value of products and services referred to  in the previous paragraph is only added to the 
price actually paid or payable, if the following conditions are fulfilled: 
a)  Were not included in the price actually paid or payable; 
b)  Were provided direct or indirectly by the buyer; 
c)  Were provided by the buyer fr ee of charge or at reduced cost; 
d)  Were used in the production and sa le for export of imported goods; and  
e)  If based on objective and quantitative data.  
Subsection III  - Determination of the customs value of  products and services provided 
direct or indirectly by the buyer 
Article 71:  Evaluation of the elements to be added to the price 
Any element to be added to the price paid or paya ble, according to the preceding subsection, must 
be previously evaluated according to: 
a)  If the element was acquired by the import er from a seller which is not related to, the 
acquisition cost must be considered; 
b)  If the element was produced by the importer or by someone he is related to, or if he 
acquired it from someone related to him, the cost of production or manufacture must be 
considered; and  
c)  If the element had been previously used by  the buyer, regardless if it was acquired or 
produced by him or not, the initial acquisition or production cost must suffer a reduction which takes into account this utilization.  
Article 72:  Software and related technologies 
In case of software and related technologies, th e value of intangible elements included in the 
goods to be imported must be added to the price paid or payable. 
Article 73:  Royalties and licenses 
1.  The term royalties and licenses designate the payment for the use of rights relating to:  a)  Patents, drawings, models and expertise in manufacturing; 
b)  Trade and industrial marks of registered models on the export of goods; and 
c) Copyrights, rights related to manufacturing processes inseparably incorporated in the 
imported goods, in terms of utilization or resale of imported goods. 
2.  The payment of the rights referred to in para graph 1, is part of the invoiced price for the 
imported goods and are usually paid based on a contract, to the seller or a third party at the time 
of use of these goods for specific reasons or at the time of resale under an industrial or trade mark that is owned by the seller. G/VAL/N/1/CPV/2 
 
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  3.  Royalties and license fees related to the goods to be evaluated, that the buyer must pay, either 
direct or indirectly, as a condition of sale of these goods, must be added to the price actually paid or payable, to the extent that such royalties and license fees were not included in this price. 
4.  In order for an amount related to a royalty fee to be added to the price actually paid or payable 
the following conditions must be fulfilled: 
a)  The payment of the royalty or license fee must  be related to the good being evaluated, and  
b)  The royalty or license fee must be a condition of sale of the good. 
Article 74:  Ways to include royalty fee in the customs value 
1.  The portion of the royalty fee to be included  in the customs value of the imported goods must 
be determined based on objective and quantifiable  data, in close collaboration with the importer, 
analysing the conditions of the contract and the facts. 
2.  The evaluation formula of the total amount of the royalty or license fee on the elements to be 
or not be included in the value comes from the actual license agreement. 
3.  If the imported goods consist of the essential of the patented finished products resold in the 
import country, the portion of the royalty fees paid for the brand are not to be taken into 
consideration, when there is a change in the importing country.  
Article 75:  Resale product that reverts to the seller 
To the price actually paid or payable for the impo rted goods must be added the value of the total 
or part of the resale product, transfer or use of the imported goods that reverts direct or indirectly to the seller. 
Section V  - Elements to deduct  
Article 76:  Deductions 
1.  The following expenses are part of the list of expenses or costs that can be deducted from the 
price actually paid or payable, pursuant to Article 263 of the Customs Code:  
a) Goods transportation expenses after arrival to the entry point in the Cape Verdean customs 
territory; 
b) The expenses with construction works, installation, assembly, maintenance or technical 
assistance carried out after the importation;  
c) The amounts of interest under a financing arrangement entered into by the buyer and 
relating to the purchase of imported goods, pursuant to subparagraph c) of the referred 
Article 263 of the Customs Code;  
d) The expenses related to the reproduction of the imported goods in Cabo Verde;  
e) The purchase commissions; f) The import duties and other payable charges in Cabo Verde due to import or sale of the 
goods. 
2.  In order for the expenses referred to in paragr aph 1 to be deducted from the price, must fulfil 
the following requirements:  
a)  Be included in the price;   
b)  Be quantifiable, i.e., be expressed in monetary values; and c)  Appear distinctly on the bill.  
3.  In order for an element to be considered distinct, for the purposes of subparagraph c) of 
paragraph 2, it is necessary not only to subscrib e the request in the appropriate offices of customs 
declarations, but also, where appropriate, establish the nature of the element and its quantification 
in monetary terms.    G/VAL/N/1/CPV/2 
 
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  Article 77:  Documents used as the basis for calculating the deductions 
The amount for which the deduction is being requested shall, in principle, be calculated based on 
the commercial documents presented by the importer.  
Article 78:  Supporting documents for expenditures subject to deduction 
1.  The expenses subject to deduction may be supported by any commercial document, including 
documents with long-terms efficacy related to more than one import. 
2.  In the absence of commercial document, can also be used in the case of transportation costs, a 
statement of the declarant indicating the rate s normally applied for the type of transport 
concerned and how the amount was determined. 
3.  The customs authority may provide the conf irmation of the indicated expense using the 
available resources.  
4.  The customs authority may verify the accuracy of the nature of the declared amount. 
Article 79:  Cooperation of declarants 1.  In order to facilitate the determination of th e customs value, the declarants must previously 
adopt all the important measures to have the documentary evidence at the time of filling out the 
customs declaration.  
2.  If the required documents are not availabl e at the moment of examination, the customs 
authority may give the declarant a reasonably ti meframe to obtain and lodge those documents.  
3.  To benefit from the facility provided in paragraph 2, the customs authority shall require the 
declarant to commit in writing to meet the deadline which was granted for the lodgement of the documents referred to therein.  
4.  The benefit of exclusion in determining the customs value is only given should the conditions 
referred to in paragraphs 2, 3 and 4 of the preceding article be satisfied.  
Article 80:  Work performed after the import 
1.  Expenses in the customs territory after import of the goods are deductible if they are distinct 
from the price actually paid or payable for the goods.  
2.  Is to be considered work performed in the customs territory after import, construction Works, 
installation, assembly, maintenance or technical assistance related to the imported goods.  
Article 81:  Interest resulting from deferred payments 1.  The interest paid or payable, resulting from  a financing agreement entered into by the buyer 
related to the purchase of imported goods are not part f the customs value.  
2.  The deferred interest referred to in previous paragraph can only be deducted when is verified, 
cumulatively, the following conditions:  
a)  Be distinct of the price actually paid or  payable for the goods, stating the value on the 
invoice or other supporting document; 
b)  Stating in the financing agreement, relate d to interest for deferred payment, celebrated 
before the time of evaluation of the imported goods 
3.  The Customs Administration may at any moment, even after customs clearance, require proof 
in which:  G/VAL/N/1/CPV/2 
 
- 23 - 
 
  a)  The value of goods, not including the amount of interest for deferred payments, corresponds 
to the price actually paid or payable for such goods;  
b)  The applicable interest rate does not exceed the one applied on transactions carried at the 
moment and in the country in which the financing was given.   
Article 82:  Rights to reproduce imported goods 
The rights of reproduction of the imported goods ma y be deducted if they are included in the price 
paid or payable, show distinctively and the operation of reproduction is carried out before the 
importation of goods.    
Article 83:  Purchasing commissions 1.  The purchasing commissions may be deducted if included in the price actually paid or payable.  2.  It is incumbent upon the Customs Administration to determine the nature of the services 
provided by the commission agent.  
3.  Purchasing commission agents are the people acting on buyer's account, who provide services 
such as identification of suppliers, completions of sales and other related services.  
4.  For confirmation of the existence and the nature of provided services, may the Customs 
Administration request the declarant the presentation of the commission contract entered into between the commission agent and the buyer, which stipulates the formalities and the activities 
that the commission agent may carry out in the exercise of his attributions until the moment the 
goods are made available to the buyer, as well as  other documentary support such as order forms, 
faxes, correspondence, accounting records, the invo ice which support the declared value, as well 
as other documents that may be used as evidence.  
Article 84:  Duties and other charges due on importation 
The duties and other charges due on the import of  goods, included in the price of the goods, 
regardless if the respective amounts are invoiced or not, may be deducted in determining the 
customs value of the concerned goods.  
Section VI  - Other methods to calculate the customs value  
Article 85:  Recourse to other methods 
1.  When the customs value cannot be determined by the transactional value method, other 
methods foreseen in the Customs Code, can be used successively for determining the customs value. 
2.  The non-utilization of the transactional meth od by the Customs Administration can only occur 
in the following cases:    
a)  When the possibilities of justification by the importer are completely exhausted;  
b)  When the importer denies presenting the justifications considered necessary;  
c)  When the seller and the buyer are related.  
3.  The last recourse method can only be used when none of the other methods can be applied.  
Article 86:  Order to use the methods 
The substitution and the last recourse methods sha ll be, mandatorily, applied by the order in which 
they are laid out in the Customs Code and may, however, upon importer's request, the order be 
reversed in relation to deductive and calculated methods.  G/VAL/N/1/CPV/2 
 
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  Article 87:  Cooperation between the declar ant and the Customs Administration in the 
utilization of the substitution methods 
In case of utilization of substitution methods th ere must exist a collaboration between the customs 
services and the declarant, in order to attain a fast and satisfactory determination of the customs 
value to be declared.  
Article 88:  Calculation of the customs valu e based on goods of same nature or same 
type 
1.  For the purposes of this article, it is consid ered goods of same nature or same type, the goods 
that fall within a group or range of goods produced by  a specific area of production or by a specific 
sector of production field, imported from the same country of production, from other countries, including the identical or similar goods.  
2.  When the customs value cannot be calculated  based on transactional value of the imported 
goods, the Customs Administration must, whenever possible, take into consideration the sale of identical goods held at the same commercial level and at approximately the same quantity as the 
goods to be evaluated.  
3.  In case of absence of sale held according to  p a r a g r a p h  1 ,  s h o u l d  b e  r e s o r t e d  t o  a  s a l e  o f  
identical goods made in any of the following situations:  
a)  Sale at the same commercial level, but relative to a different quantity;  
b)  Sale at a different commercial level, but relative to approximately the same quantity;  c)  Sale at a different commercial level,  but relative to a different quantity.  
4.  In cases of subparagraph of paragraph 3, there must be adjustments to correct the various 
situations.  
5.  If the only identical imported goods, for which there is a transactional value, were sold in a 
quantity greater than the quantity of the goods whose the value is to be determined, an 
adjustment can be made, taking in to account the current price of the seller in a sale correspondent 
to a comparable quantity as the goods whose customs value are to be determined.  
6.  In case there are many transaction values of identical goods, the lowest amount must be taken 
into consideration.  
7.  The transactional value of identical imported goods must be calculated according to the 
Customs Code, and there may be a need for eventual adjustments, due to the differences that may exist between the compared goods in respect to expenses, particularly related to 
transportation, insurance, cargo and maintenance.  
Article 89:  Documents to be presented 1.  The declared valued based on the identical goods method must be proven through the 
lodgement of a copy of the import declaration of the identical good, which the customs value was 
determined based on the transactional value me thod, as well as the respective supporting 
documents.  
2.  When the referred import declaration is not available or the importer does not have access to 
it, because it was made by another importer, it may be accepted, as proving elements, a copy of the sales invoice related to the import of the identical good and relevant information about it. 
Article 90:  Price calculation basis 
1.  The basis of unit price calculation must be used according to the order indicated in article 85.  
2.  One may only resort to the price following ty pe, when a base price is not available or is not 
applicable. G/VAL/N/1/CPV/2 
 
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  3.  The unit price to be considered to determine the amount of sale of the imported goods or 
identical or similar goods, totalling the higher quantity.   
4.  Should there be successive Sales, it should  be considered the sale that took place on the 
closest date of importation of the goods to be evaluated.  
Article 91:  Deductions 
1 .   T h e  d e d u c t i o n s  t o  b e  m a d e ,  t a k i n g  i n t o  a c c o u n t  t h e  a d d e d  v a l u e d  b y  t h e  f u r t h e r  w o r k i n g  
manufacturing or further processing, are based on objective and quantifiable data about the cost 
of this work.  
2.  Such elements must be provided by the imported rand taken into consideration if they 
correspond to the generally admitted in the concerned production sector.  
3.  The use of the method of determining th e customs value can only be requested by the 
importer, not being applicable in situations in which the good have lost its identity, due to further 
manufacturing process or transformation and the value added cannot be accurately determined. 
Article 92:  Elements to be deducted 
The elements to be deducted from the sales price, to determine the customs value by the 
deducting method, are the commissions paid or agreed and the margins usually practiced for profits and overheads related to the sale of im ported goods of the same nature or kind.  
Article 93:  Amounts of deductions 
1.  The amounts to be deducted such as commission, profits or overheads are the one that 
correspond to the sale of the imported goods of the same nature or kind.  
2.  The determination of the value of the commi ssions, profits and overheads is done from the 
information and effective amounts provided by  the importer or by his representative.  
3.  The profits and overheads must be considered as a whole.  4.  The deductions made as commissions or prof its and overheads must be compatible with those 
normally practiced in the sale of imported goods, in case of sales of goods of the same nature or 
kind.  
5.  In case the amounts of deductions are not comp atible with those usually practiced, prevails the 
amounts normally practiced.  
Article 94:  Margin calculation of  commission, profits and expenses 
1.  The usual amount of commissions, profits and overheads may be represented by a margin that 
generally varies according to the nature of the goods to be evaluated.  
2.  It is considered acceptable margin, one that is evident and easily adjustable, and corresponds 
to the amount usually recognized. 
Article 95:  Common and related expenses of transportation, insurance 
The common and related expenses of transportation, and insurance occurred in the country of 
import are only deductible if they have not been included in the overheads.  G/VAL/N/1/CPV/2 
 
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  CHAPTER V  - Anti-dumping and compensation measures  
Section I  - Anti-dumping measures  
Article 96:  Good subject to Dumping It is considered subject to dumping the goods for which the export price to Cabo Verde is less than 
the price compared to a similar product, during normal sales operations, in the country of 
exportation.  
Article 97:  Anti-dumping duties 
1.  Anti-dumping duties are trade policy measures imposed by its own regulation in order to 
safeguard the country and its economic agents of unfair trade practices, in accordance with the 
agreement about Article VI of the GATT Agreement of 1994 (GATT Uruguay Round).  
2.  The anti-dumping duties are used to neutralize  t h e  e f f e c t  o f  t h e  i n j u r y  o r  t h r e a t  o f  i n j u r y  
caused by dumping, in order to even the price of such product in accordance with what is 
considered normal.  
Article 98:  Accumulation of measures 
1.  A good may be subject to, in simultaneous , to anti-dumping and compensation measures.  
2.  These measures are identified after investigat ion raised by complaint from national industry 
and conducted by the Directorate General of Customs.  
Article 99:  Content of the complaint 
The complaint must contain the following elements:   a)  Identification of the complaint author, description of the item and the value of the produced 
goods;  
b)  Detailed description of the product allegedly object of dumping and the names of the 
concerned countries/companies;   
c)  Information about exportation prices of domestic market of the exporting countries;  
d)  Information about changes of the volume of importations allegedly object of dumping.  
Article 100:  Intervention in the investigation The interested producers, importers, exporter s, users and consumers may be part of the 
investigation, accompanying the process, giving and receiving information.    
Article 101:  Purpose of the investigation The purpose of the investigation is to verify the existence of three necessary conditions for the 
application of an anti-dumping measure, such as  
a)  The existence of dumping practices;  
b)  If the dumping practice causes injury for the national industry;  c)  If the practice of dumping is harmful to the national interest.  
Article 102:  Verification of dumping 
1.  The verification of existence of dumping cons ists in the comparison between the normal value 
and the exportation price.  
2.  The normal value is the practiced price by the exporter in his country of origin or, when this is 
not acceptable, a value calculated or build base d on the cost of production, and adding other 
charges and costs, as well as the amount of the profits.  G/VAL/N/1/CPV/2 
 
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  3.  The exportation price is the price actually paid  or payable by the product sold to Cabo Verde by 
a company of the export country.  
Article 103:  Dumping margin The dumping margin corresponds to the amou nt in which the normal value exceeds the 
exportation price, and an weighted average dumping margin may be established when the 
dumping margins vary. 
Article 104:  Significant loss to the national industry 
Significant loss to the national industry, means a major injury caused to the national industry 
A significant threat of loss to the national industry or an important delay in the creation of that 
industry, evaluated based on the positive supportin g elements as referred to in Article 337 of the 
Customs Code.    
Article 105:  Determining the loss to the national industry 
The determination of the existence of the loss to th e national industry must be based on positive 
supporting elements, an objective examination of the volume of dumped imports, in its effect on 
the prices of similar products in the domestic market and the impact of the imports on the national 
industry.  
Article 106:  National interest 
The concept of national interest results, generally, of the weighted positive and negative effects of 
dumping, taking into account, in one end, the injury that affects the national producers of the concerned product, and the other end, the benefit of the consumers through the obtaining the product at lower prices.  
Article 107:  Provisional anti-dumping measures 
Provisional anti-dumping measures may be applied, during the investigation process, provided that 
its proven, even briefly, the conditions required for its definite application.  
Article 108:  Commitments made by th e exporters during the investigation 
During the investigation process, the exporters may commit to revise their prices or cease their 
exports at dumped prices, in which the acceptance of the commitment may lead to closure of the 
case.  
Article 109:  Conclusion of the investigation As a result of the investigation, the competent authority, subject to findings, may propose:  a)  The closure of the case without the application of any penalty;  
b)  The imposition of anti-dumping duties.  
Article 110:  The closure of an investigation The closure of a process without any penalty may occur because of the following reasons:  
a)  The complaint is withdrawn and its closure is the country's interest; 
b)  It proves unnecessary, after consultation, the adoption of protective measures; and  
c)  The dumping margin is less than 2%.  G/VAL/N/1/CPV/2 
 
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  Article 111:  Proof of dumping 
When the facts prove the existence of dumping, th e injury caused and the interest of the country 
justifies an intervention, a definite anti-dumping duty is created, expiring provisional anti-dumping duties that had been fixed.  
Article 112:  Limit of anti-dumping duty 
The amount the anti-dumping duty cannot exceed the dumping margin established. 
Section II  - Compensation measures  
Article 113:  Subvention 
Subvention is a subsidy or aid granted by the State or other public entity to certain companies 
without necessarily implying a compensation.  
Article 114:  Compensation duties 
The compensation duties are intended to neutralize any subsidy granted, direct or indirectly, to the 
manufacture, production, export or transport of products, whose release for free circulation in the customs territory of Cabo Verde cause major injury.  
Article 115:  Investigation to the subventions 
The investigation to the subventions is initiated by a written complaint by any natural or single 
person, as well as by any legal association acting on behalf of the national industry.  
Article 116:  Content of the complaint 
The complaint must include sufficient evidence ab out the existence of a subvention, the injury 
caused and the causal link between the subven tion and the injury, as well as the following 
information:  
a)  The identification of the author of the comp laint and description of the volume and the value 
of its production;  
b)  A detailed description of the allegedly granted product and the country of origin;  
c)  The evidence about the existence, the am ount and the nature of the subvention; and 
d)  The information about changes, impact and re percussion of the imports, allegedly granted, 
in the national industry. 
Article 117:  Failure to initiate an investigation 
The investigation process is not initiated, in case the country that allegedly grants the subvention 
represents a national market share less than 1%.  
Article 118:  Opening notification 
The exporters, the importers and the representative  associations of the importers and exporters, 
as well as the country of origin and the authors of the complaints are notified of the opening of the 
investigation.  
Article 119:  Investigation period 
The investigation period coincides with the most recent accounting year of the alleged beneficiary 
of the subventions.  G/VAL/N/1/CPV/2 
 
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  Article 120:  Scope of the investigation 
The subventions investigations focuses on the exis tence of the subvention and the inherent injury, 
being investigates simultaneously.    
Article 121:  Compensation measures 
1.  The imposition of measures depends on the confirmation of the following facts:  
a)  The existence of the subvention;  
b)  The injury caused by the subvention; and  
c)  The national interest.  
2.  The determination of the existence of the inju ry must be based on positive evidence, including 
an objective exam of the volume of imports subjec t to subvention and its effect on the prices of 
the similar products in the domestic market and th e repercussion of these imports on the national 
industry.  
Article 122:  Consideration of the national interest In determining the national interest, must take into account an assessment of the various interest 
taken as a whole, including the interest of the national industry, the upstream and downstream, 
the users and consumers.  
Article 123:  Provisional compensation measures 
If, from the information gathered initially, there is evidence that confirm the facts referred to in 
paragraph 1 Article 121, the provisional compensation duties are applied. 
Article 124:  Conclusion of the investigation The conclusion of the investigation may lead to the application of the following measures:  
a)  Closing of the process without application of compensation measures; and  
b)  The imposition of compensating duties.  
Article 125:  Closing an investigation 
1.  The closing of the investigation without the imposition of compensating measures, may verify 
when:  
a)  There is a withdrawal of the complaint and provided that the filling is not against the 
country's interest;   
b)  The adoption of compensation measures seems unnecessary; and  c)  The subvention margin is less than 2%.  
2.  The investigation may also be filed when the country of origin compromises to eliminate the 
subvention or the exporters compromise to change the prices.  
Article 126:  Limit to the compensation duty The amount of the compensation duty, applied following an investigation process, cannot be 
greater than the benefit given to the beneficiary and is calculated based on each unit of the 
subsidized product exported to Cabo Verde.   
Article 127:  Jurisdiction for enforcement 
It is the responsibility of the Customs Service the decision to apply the compensation measures.  G/VAL/N/1/CPV/2 
 
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  Section III  - Common provisions to anti-dumping and compensation measures  
Article 128:  Review of the measures 1.  The applied anti-dumping and compensation measures may be subject to a review at the end 
of the term.  
2.  The review can both lead to the extension of the measures, as it lifting.  
Article 129:  Anti-dumping duties refund An importer may request a refund of the anti-dumping duties in case he proves that the prices are 
not result of dumping.   
Article 130:  Composition and respon sibilities of the Special Committee 
1.  The Special Committee to Determine the Anti -dumping Duties and the Compensation Duties, 
referred to in Article 345 of the Customs Code, is chaired by the General Director of Customs and 
composed of two elements designated by him.  
2.  The Special Committee meetings shall be convened, whenever necessary, by the General 
Director of Customs.  The Special Committee is re sponsible to identify and propose the tariff codes 
subject to the application of anti-dumping and compensation duties. 
CHAPTER VI  - Customs Information System  
Section I  - General provisions  
Article 131:  Use of computerized processes 
Regardless of its nature, customs formalities are fulfilled, by rule, through computer systems, in 
compliance with provisions set forth in this diploma as well as principles and standards under the applicable legislation.   
Article 132:  Customs information system 
The customs information system is defined as a number of organized procedures, which, when 
executed, provides supporting information to th e customs management to perform their duties, 
upon computerized processing of relevant data, while at the same time making information 
available to users, for the purpose of manageme nt and decision-making or transaction support.  
Article 133:  Integration into the Gove rnment's Private Technological Network 
The customs information system is part of the Government's Private Technological Network (GPTN) 
and is subject to the rules related to management , access and usage of the mentioned network, as 
well as to safety and security rules of the data that flows in it. 
Article 134:  SYDONIA Information System 
SYDONIA is an inter-operational, multifunctional, and evolutionary computer software, which 
allows the digitalization of customs processes and procedures, the electronic transmission of data and the network linkage among services and nation al operators and between the national customs 
administration and the international partner customs institutions, with which it cooperates for the 
electronic exchange if data, relevant for the performance of their duties. 
The customs formalities are fulfilled through the SYDONIA computer system, of which is also part 
the additional computer applications of customs nature that operate to complement the mentioned 
system. G/VAL/N/1/CPV/2 
 
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  Article 135:  Objectives of SYDONIA 
The SYDONIA System should allow the following operations, among others: a) The digitalized procedural steps to put goods in free circulation;  
b) The Exchange of information with national and international customs authorities 
electronically;  
c) The electronic transmission of data structured in compliance with messaging standards 
approved between a computer system and the other;  
d) The integration of information elements required to fulfil relevant formalities in the customs 
information systems; 
e) The implementation of online communications and notifications and availability of 
information to the declarant, their representati ves or agents on the progress of files, in 
which they are involved; 
f) The notification to stakeholders for duty and associated payment and the availability of 
information related to their payment.  
g) The automatic selection of verifiers or re-verifiers responsible for the detailed document 
control of the declaration or by physical control of goods, which are subject to it. 
h) The management and counting of deadlines ex pected under the temporary storage of goods' 
regime, in special customs regimes and free zones and warehouses;  
i) The submission of alerts on approaching deadlines to internal users; j) The entry, management and availability of statistic information on the procedures mentioned 
in this law; 
k) The development of databases and backup copi es of all elements entered into the system 
and establishment of user profiles, access controls and permissions; and  
l) The development of document and file flow logs, according to the established deadlines. 
Article 136:  Specific f unctionalities of Sydonia 
The SYDONIA includes specific computer applications, required for: a) The lodgement of summary declaration of goods and respective supporting documents 
through electronic data processing resources, in compliance with the provisions under 
Article 105 of the Customs Code;  
b) Putting imported goods in a free circulation status; c) The control of goods at temporary storage warehouse, in view of seizing those that have 
exceeded the legal storage time period and co mpliance control of pending customs duties 
and additional taxation; 
d) The control of putting goods under customs procedures with economic impact or in free zone 
or warehouse, the evolution of the compliance st atus by the managers of these facilities and 
holders of such procedures, the obligations they are subject to, notably the lodgement of stock accounts;   
e) Prevention to fraud and tax evasion;  
f) The control of customs administrative processes, in particular of sales of goods delayed, 
seized, lost in favour of the State, including the whole process of sale and availability, on the internet, of advertisements of sale of such goods; and 
g) The control of customs tax benefits. 
Article 137:  Managing Entity The management of SYDONIA computerized information system and the respective applications 
and functionalities is under the responsibility of the Customs Central Services with mandate in this 
relevant domain. 
The managing office of the system may insert other functionalities or make changes to the existing 
ones, in order to assure and optimize its operation. G/VAL/N/1/CPV/2 
 
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  Article 138:  Managing office's mandate 
1.  In relation to security, the managing office, in close consultation with the department 
responsible for GPTN management, is responsible for the following: 
a) Define the level of classification and confidentiality of information flowing in it; 
b) Assess the impact on the office in situations  of unavailability of the information systems; 
c) Define the level system operating continuity, by assessing the solutions for situations of 
disaster and contingency; 
d) Define the need of backup copies, as well as their storage time and assess the solutions 
implemented;  
e) Mobilize resources allowing the implementation and maintenance of desired level of safety 
and availability for the system under its responsibility; 
f) Grant the authorized user the right to operative the relevant functionality in the information 
system;  
g) Remove the user's access to the system when he/she loses the right to use it, notably, when 
the position that determined this access is terminated. 
2.  The managing office of the system should  monitor the operation of this system and the 
accesses made in order to check whether the users have access only to the functionalities they 
have been authorized due to their assignments and responsibilities.   
Article 139:  Population covered by the Sydonia information system The population of Sydonia informat ion system's external users covers the professional declarants, 
which include the customs clearing agents, their assistants and customs in-house clearing agents, 
and all brokers and carriers agents.  
Article 140:  Access to the information systems 1.  The access to the customs information system is  governed by the legal provisions on security 
policies and standards for the management of the Government's Private Technological Network 
(GPTN) 
2.  The access to the stored and processed info rmation in the customs information systems is 
individual and non-transferrable.    
3.  In order to access to any information, the user should be duly authorized and previously 
validated. 
4.  The user should have access only to the required information for his/her professional 
performance, within the scope of its duties and responsibilities assigned by the relevant institution. 
5.  The type of access should be compatible with the need of the ordinary or professional user and 
with the confidentiality of information.  
Article 141:  Duties of declarants 
The people who submit the customs declarations mentioned in this law, through electronic data 
transfer, should: 
a) Register themselves, after the automatic compliance control of relevant declarations with 
those available in the system's database; 
b) Conduct regular consultations of procedural steps status of the declarations, aiming at 
getting acquainted with possible requirements by the customs services and for subsequent 
purposes; 
c) Collaborate with customs services in order to speed up the flow of the declarations and allow 
the relevant control by these services; 
d) Fully meet the established deadlines for each stage of procedural steps, notably, the 
payment of customs duties and additional taxes and the fulfilment of actions included in the 
notifications; and G/VAL/N/1/CPV/2 
 
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  e) Meet the additional requirements Meet furt her computerized requirements instructed by 
higher bodies of customs services. 
Article 142:  Protection of personal data 1.  The managing offices of the customs informat ion systems are obliged to meet the requirements 
and procedures to safeguard the rights to privacy of  users and of individual identifiable information 
stored processed and transferred through the mentioned systems. 
2.  The services mentioned in the above number a ssure the individual privacy of GPTN users and 
have the responsibility to protect personal data under their custody, of which they are faithful 
trustees, under the law. 
3.  In observing the principle of personal data  privacy, the managing services of the customs 
information system are prohibited to:  
a) Intentionally accumulate or keep users' personal data or others, which are not relevant for 
the delivery of their services, therefore they sh ould adopt the required measures to assure 
the integrity of personal data under their custody; 
b) Make available to third parties, except th e cases provided under law, the personal data, 
under their custody; and 
c) Conduct the improper and unauthorized dissemination of such data, being subject to 
measures under the law to prevent the breaching of confidentiality.  
Article 143:  Security measures 1.  The managing offices define and maintain security devices, which are appropriate to the 
efficient and reliable operation of the system, by adopting measures and procedures aiming at:  
a) Preventing the unauthorized access and use of the information systems; 
b) Maintain the integrity, availability and privacy of confidential information; and  c) Prevent the loss or destruction of such information. 
2.  In order to assure the system's security le vel expected in paragraph 1, all data entries, 
changes and deletions made in the system are record ed with indication of their purpose, date and 
time they were made as well as their author.   
3.  The customs officials control the compliance of these security standards periodically.  
4.  The managing services of the information syst ems should inform their users whenever there is 
any suspicion of security breach.   
Article 144:  Special security measures 
When, by the law, the treated data are considered  sensitive, the managing offices of the customs 
information systems should take appropriate and increased information security measures, notably, in order to: 
a) Prevent the access of unauthorized personnel to the facilities used for processing these data, 
through the control of entrance in the facilities; 
b) Prevent that data media are read, copied, changed or deleted by unauthorized personnel, 
upon the control of data media; 
c) Prevent the unauthorized entry of personal  data, their change or deletion, and their 
knowledge, by unauthorized third parties, through entry control; 
d) Prevent that automated data treatment system s be used by unauthorized personnel in data 
transfer facilities, through usage control; 
e) Assure that only authorized personnel may have access to data subject to authorization, 
through access control; 
f) Assure the verification of the entities to whom the personal data may be transferred via data 
transfer facilities, through transfer control; G/VAL/N/1/CPV/2 
 
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  g) Assure the posteriori  verification, within deadline appropriate to the nature of treatment, to 
be established by regulation applicable to each sector, of all personal data entered, the date 
of the entry into the system and the respective author, though entry control; and   
h) Prevent that, in the personal data transfer, an d in the transportation of its media, the data 
may be read, copied, changed or deleted in unauthorized way, through transport control. 
Article 145:  Confidentiality of data treatment The personnel, who acting under the authority of the customs information system managing office, 
have access to personal data, are prevented from treating such data without instructions from the 
official responsible for treatment, exce pt by virtue of legal obligations. 
Article 146:  Professional secrecy The personnel in charge of personal data treatmen t, as well as the personnel who, in performing 
their duties, have knowledge of treated personal data, become obliged to professional secrecy, 
even after the termination of their duties.  
Article 147:  Connection with external settings 
1.  The communication of customs information sy stems with other external networks or settings 
should be conducted in a way that is safe, controlled and to minimize the risks of invasion and undue access. 
2.  Any user's attitudes and behaviours that target the damaging invasion of computational 
settings b third parties are prohibited, under penalty of disciplinary procedures under the law.  
3.  Only do the software endorsed and authoriz ed by the institution responsible for the GPTN 
should be used for communication of external settings.   
4 .   I t  i s  a l s o  p r o h i b i t e d  t o  t h e  u s e r  t o  m a k e  download  and/or run codes, applications or other 
executable software available on the internet into the customs information systems.  
Article 148:  Data exchange 
The exchange of data with foreign institutions shall respect the provisions under applicable 
international agreement or convention, as well as the provisions under the national legislation on data transfer to foreign destination. 
Article 149:  Digital signatures 
1.  If the customs formalities are met through co mputerized processes, the handwritten signatures 
must be replaced by digital signatures or other means foreseen in the law.  
2.  In relation to the documents from foreign entities delivered to customs administration through 
electronic data transfer, the access certification may have the value as signature.  
3.  The use of qualified digital signature must  be made in compliance with the requirements 
demanded by law.  
Article 150:  Responsibilities of the documents' author 
Without prejudice of potential application of enforcement measures, the delivery in a customs 
office of a declaration signed by the declarant or  its representative using computerized media, the 
declarant or its representative shall be responsible, under the effective legal provisions, 
concerning: 
a) The accuracy of statements included in the declaration; 
b) The authenticity of the documents submitted; G/VAL/N/1/CPV/2 
 
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  c) The observance of all inherent obligations that the concerning goods are subject under the 
considered customs procedure.    
Section II  - Characterization of SYDONIA's computer applications 
Subsection I  - Managing the process cust oms clearance of goods 
Article 151:  Putting in free circulation 
1.  The process of customs clearance is cond ucted through the computer module on putting 
imported goods in free circulation.  
2.  The process is managed from the detailed de claration submitted by the owner, consignee of 
goods or their representatives, up to the delivery of the goods to whom it concerns or its referral for sale, if deemed necessary, including the availability of functionalities for payments and interactions for attachments, sales and administrative complaints. 
Article 152:  Special custom systems 
1.  The control of goods under customs procedures with economic impact in free zones or 
warehouse is executed and managed by the appropriate SYDONIA's computer module. 
2.  The management of goods mentioned in the previous paragraph includes the follow-up of the 
whole procedure of putting the goods in these customs procedures, the management of respective process based on the detailed declaration, the monitoring of the whole subsequent procedure, the 
compliance monitoring by the managers of thes e facilities and holders of these obligations 
schemes to which they subject, notably the subm ission of the stock accounts, up to the final 
definition of customs procedure.   
Article 153:  Tax benefits 
1.  The control of customs tax benefits and its management is automated through dedicated 
computer application, which includes the SYDONIA system.  
2.  The management of customs tax benefits is based on applications of such benefits. 
3.  The mentioned computer application allows following all the procedural steps up to the 
termination or cancelation of such benefits, including compliance control by the beneficiaries of the obligations to which the benefit granting is subject to.  
Subsection II  - Computer application in managing  
customs administrative processes 
Article 154:  Objectives The computer application for managing the customs administrative processes has as its main 
purpose the inclusion and control of all procedures inherent to the conduction of sales of delayed 
and seized goods, as well as those reported lost in favour of the State and the subsequent referral 
of the procedure to the relevant entity when the goods sold were insufficient to the full coverage of 
customs debt, for compliance of the provisions under Article 607 and following of the Customs 
Code.  
Article 155:  Data 
1.  The computer application for managing customs administrative processes is fed from the data 
entered by the customs office where the procedures are initiated, under the Customs Code. 
2.  The mentioned data should be permanently updated, assuring the monitoring of the whole 
process until its extinction, in accordance with the deadlines related to the various steps of the 
process, resulting the payment of the customs de bt and associated procedural costs, in the 
delivery of the goods to whom it may concern or the payment of the outstanding amount and G/VAL/N/1/CPV/2 
 
- 36 - 
 
  associated procedural cost, including late payment interest as well as other charges and legal 
costs. 
3.  The information system database should include information related to all relevant steps and 
deeds of the procedures, notably: 
a) The establishment of customs administrative processes; 
b) The elimination of abandonment presumption and surcharge exemption in favour of the 
entities mentioned in the Customs Code; 
c) The list of retained goods and the place where it is stored, in case of delayed goods; 
d) The counting of duties and other taxes whose management are under the responsibility of 
customs officials; 
e) The assessment of goods; 
f) The publication of sale through notifications; 
g) The mobilization of security of tax pa yment provided within the scope of customs 
procedures; 
h) The outcomes of goods sale, its payment in full or in instalments; 
i) The destination of the procedure or its continuity through finance's relevant department.   
Article 156:  Due date control 
1.  The computer application for managing customs administrative processes has functionalities 
allowing the control of procedural steps deadlines and the submission of alerts related to deadline approaching for internal users, through a proactiv e system of warning, notifications, management 
and timing of expected deadline within the temporary goods storage system. 
2.  The computer application for managing customs administrative processes has also 
functionalities allowing the distribution of the goods sale outcome, in compliance with the criteria established in the Customs Code.   
Article 157:  New situations 
The structure of the procedures is adaptable to new situations and legislative changes, notably, 
the sales of goods made exclusively through the electronic way.  
Article 158:  Customs ad ministrative processes 
1.  The computer application for managing customs administrative processes includes those 
customs administrative processes under Article 642 of the Customs Code.  
2.  It also includes the database of goods und er Article 645 of the Customs code, not subject to 
sale or subject to a special sale procedure. 
Article 159:  Establishment 1.  The establishment of customs administrative processes is conducted based on the report 
submitted by the relevant customs staff, from the following documents:  
a) Should it be an expressed abandonment under Article 648 of the Customs Code, in favour of 
the State or third parties; 
b) Written statement from the goods' owner, consignee or their representatives, upon a 
signature authenticated by a notary or made before a relevant customs authority; or  
c) Oral statement, of those above-mentioned, formalized in written.  
2.  Should it be a tacit abandonment, the acknowle dging notice of the fact or situation that it can 
certainly be deducted. 
3.  Should it be delayed goods, provided under  Article 649 of the Customs Code, the reporting of 
none promotion of goods customs clearance for the above-mentioned reasons. G/VAL/N/1/CPV/2 
 
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  Subsection III - Anti-fraud Customs Information System  
Article 160:  Objective The Anti-Fraud Customs Information System (SIAAF) aims at assisting to prevent, investigate and 
enforce offenses to customs legislation related to the taxation of international trade of goods, 
especially related to estimate of customs value, the origin, tariff classification of goods, making the 
availability of data faster and, therefore, stre ngthening the efficiency of customs administrative 
control procedures.   
Article 161:  Collected information 
Through SIAAF, the information are collected and treated that allows to explain the overall trends 
of offenses to customs legislation upon an assessment of the threat, dimension and the impact of some types of operations contrary to the customs legislation and identification of people and 
companies involved in these operations aiming at establishing priorities, learning better the 
phenomenon or threat, redirect the fraud preven tion and detention interventions and review the 
organization of services.  
Article 162:  Composition 
The SIAAF included a central database, with functionalities related to:  a)  Reports/Suspicion of Frauds;  
b)  Irregularities noted;  
c)  Fraud trends; d)  Risk profile covering the most sensitive risk areas; and g)  Detention, seizures or confiscation of goods.  
Article 163:  System security 
The SIAAF is hosted in Anti-Fraud Office in General Directorate of Customs, which is responsible 
for taking all required security measures to maintain the integrity, confidentiality and authenticity 
of data therein stored.  
Article 164:  Access The direct access to the data entered into SIAAF is reserved to accredited professional users by 
the system's managing office that, under the legal provisions, have mandate to intervene in the 
prevention, combat and enforcement of frauds related to the application of customs legislation.   
Article 165:  Data retention The data entered into the Customs Information System are retained only during the time period 
required to reach the purpose of which they were entered.  
Article 166:  Additional data The SIAAF further includes information retained in the database named "File for the Identification 
of Customs Investigation Processes". 
Article 167:  Data exchange The information obtained from SIAAF can be subject to interchange with foreign customs 
administration and international institutions devoted to counter fraud associated with international 
trade in goods, based on international cooperation conventions and mutual assistance in customs matters.  G/VAL/N/1/CPV/2 
 
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  Title II  - Procedure in customs clearance 
Chapter I  - Electronic Customs Declaration 
Article 168:  Electronic Customs Declaration 1.  The customs declaration in conducted through computerized procedures. 
2.  The elements of the electronic customs decl aration are transferred to the customs office for 
their computerized treatment.  
3.  The electronic customs declaration is considered  delivered at the moment of its registry in the 
database of the customs information system.     
Article 169:  Customs declaration's supporting documents 1.  The customs declaration for putting goods in free circulation should be supported by the 
following documents: 
a) Invoice including all items needed for estimating the customs value of goods;   
b) Declaration of items for determining the customs value of declared goods, made under the 
Customs Code's provisions; 
c) Documents required for the application of a preferential tariff arrangements or any other 
derogatory measure of the common duty procedure applicable to declared goods; 
d) Copy of Exportation Clearance Voucher from the country of origin; 
e) Additional documents required for the applic ation of provisions ruling the placement of 
declared goods in free circulation.  
2.  The customs officials may demand, during the moment of declaration delivery, the submission 
of transportation documents or, as the case may be, the documents related to the applicable 
customs procedure.  
3.  In case goods come in several packages, the customs authorities may demand the submission 
of a list of packages, or similar document, which indicates the content in each of them. 
Chapter II  - Normal procedure in customs clearance 
Article 170:  Commencement The process of customs clearance commences by  the submission of the detailed declaration 
through the Sydonia computer system. 
Article 171:  Specifications of goods 1.  The detailed declaration should include, in writing and in figures, the customs value of goods, 
in line with the provisions established under the preliminary tariff instructions and further 
applicable law, indicating the quantity and nature of goods included in each package, and the 
corresponding value of each one of these goods. 
2.  In case the customs clearance is made before  certain customs headquarters or offices, duly 
indicated by high management, the customs declaration should further include the total amount to 
be paid, inscribed by voucher perforating, duplicate and receipt, using appropriate machine to that end. 
3.  In case of goods intended for trade, the declaration should include the commercial or more 
usual designation of goods, their qualities and respective quantity, brands, numbers, colours or 
other signs that may be useful for its identification.  
4.  The declaration mentioned in the previous paragraph is conducted in duplicate, in appropriate 
form, adding the original of the corresponding clearance voucher.  The duplicate should be G/VAL/N/1/CPV/2 
 
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  returned to the importer, once the goods is cleared and after the examiner has affixed the 
numbers of order and voucher receipt, the date, his/ her signature and the customs office stamp.     
Article 172:  Examination of goods 1.  The examination is the operation through which it is conducted the control of declared items, 
as well as the physical control of goods subject to detailed declaration, in order to allow a fair 
charge of duties and other taxes. 
2.  After all operations are made, within the scope of detailed declaration and goods control, the 
intervening customs staff state in the declaration itself, as the case may be, the "service 
acknowledgement", the "visit certificate" and other relevant information. 
3.  The visit certificate should include the description of operations carried out at the time of 
examination of goods. 
4.  If the examiner considers the declaration compliant, he/she provides the compliance 
statement, providing the date and signing it.  
5.  When the nature, origin and value checke d during the examination of goods are not in 
compliance with the declaration, the intervening staff writes the relevant report, indicating the 
potential discrepancies found, by under or over estimates.  
6.  Upon agreement from the declarant, the de claration is corrected and payment and charge 
made based on the amount resulting from the correction made. 
7.  In case the declarant does not agree with the report, a complaint is filed, under the provisions 
set forth in Title VII of the Customs Code.  
Article 173:  Right to visit 
1.  The customs officials have the right to visit on all declared goods. 
2.  The visits should be paid in presence of the owners, consignees or their legal representatives. 3.  If there are no foodstuff or medicines in  the packages examined with visible signs of 
deterioration or violation, the intervening staff shall report such a fact to the relevant supervisor 
for due purposes.  
Article 174:  Clearance issues 
The changes in the declarations imposed by issues raised during the examination, that is, after its 
registry, should only be made in the computer system upon authorization of the Director or Head of the respective customs office. 
Article 175:  Assessment and charge 
If there are no issues, or have they been solv ed, the declarations are assessed and charged. 
Article 176:  Release of goods After the amounts assessed have been paid, the release of goods is authorized by the Head of 
Customs Visiting Services and the Head of the Customs Office. 
Article 177:  Posteriori Revision and Control 1.  The customs officials may officiously revi ew the detailed declaration after clearance. G/VAL/N/1/CPV/2 
 
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  2.  The differences noticed in favour of the State are subject to additional charge, within a 2 day 
deadline counting from the invoicing date, except in cases of fraud, in which the due time is established by law for such type of situation, notably, under Title VI of the Customs Code.  
3.  The declarants may be refunded for the over charged amounts paid, noticed during the revision, 
within the deadline mentioned in paragraph 2. 
4.  During the revision process, customs officials may either demand additional documentation or 
determine the physical examination of goods, in the event it has not been released from the 
customs office.  
Chapter III  - Simplified and facilitating procedures 
Section I  - Simplified Procedure 
Article 178:  Simplified declarations 
In simplified customs procedures, the detailed declaration is replaced by a simplified declaration, 
under the form of an administrative or commerc ial document, under the provisions set forth in 
Article 172 of the Customs Code. 
Article 179:  Oral statements 
The oral statements are accepted under the terms provided under Article 173 of the Customs 
Code. 
Article 180:  Situations in which the simplified procedure is not allowed 
1.  It is not permitted the use of simplified proc edure for the clearance of goods appearing on bills 
of lading or waybills deployed on several belongings. 
2.  The prohibition referred to in paragraph 1 is extended to separate luggage or small packages 
declared in parts. 
3.  From the provision of the pr eceding paragraph exceptions shall be made to the import of goods 
consigned to groupage freight forwarders, providing that on the bills of lading and/or manifests it 
shows that the volume of goods have multiple recipients. 
Article 181:  Local clearance procedure 1.  Exporting companies and empresas francas be nefit from a simplified procedure of customs 
clearance at home called "local clearance procedure" or simply "local clearance". 
2.  Local clearance procedure consists in the faculty granted to the interested parties of, upon 
presentation of a simplified declaration, forward, at  the time of unload or after that, for provisional 
deposits on its premises of the goods to which th ey are consigned, being after this object of the 
detailed declaration.   
3.  The provisional deposits referred to in th e previews paragraphs are authorized by the 
Directorate-General of Customs, in which can only be stored goods subject to the local clearance 
procedure.  
4.  Granting the local clearance procedure depe nds on the conclusion of an agreement, of 
approved template, signed between the directorat e-General of customs, represented by the head 
of the customs office of local clearance, and the interested party, valid for a period of one year, 
renewable, as well as the provision of a guarant ee which can be through a term of responsibility. G/VAL/N/1/CPV/2 
 
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  Article 182:  Goods subject to  local clearance procedure 
1.  Only construction materials, machinery, equipment, tools, utensils, their respective accessories 
and spare parts, cargo and transportation material s, raw materials and subsidiaries and finished 
and semi-finished products can be subject to local clearance procedure.  
2.  The simplified declaration, of approved template, is processed in four-way, in which the original 
and the duplicate are to be sent to the local clearance customs office, the triplicate to the port/airport and the quadrupled to the interest party.  
3.  The simplified declaration is recorded in consecutive annual series, exclusive to each economic 
operator, with the commercial invoice and the copy of the respective title deeds, attaching, whenever required, the following documents: 
a) The health, veterinary, phytopathological and other; and   
b) Any other documents that when added prove necessary to pick up the good.   
4.  The diligence relative to the local clearance si mplified declaration has priority over the normal 
procedure declarations.   
5.  Packages unloaded with evidence of violatio n are sealed, in accordance with the applicable 
legislation and its opening in the beneficiary's premises is done in the presence of customs authority, otherwise will not be considered eventual faults or content faults.   
Article 183:  Authorization 
1.  The simplified declarations are authorized by the head of the customs office or his legal 
substitute, within one hour after its presentation to customs, provided that the conditions foreseen in this law are fulfilled. 
2.  The declaration shall always have the date and time of acceptance and the signature of the 
employee responsible for the monitoring of acceptance. 
Article 184:  Verification of goods 
1.  After the good being picked up in accordance with the simplified declaration, the beneficiary 
communicates to the local clearance customs office, by the swiftest mean, the day and time in which it intends to proceed with the opening of the packages, if that information is not on the 
simplified declaration.    
2.  After receiving the communication referred to in the previews paragraph, the local clearance 
customs office has a period of one (1) business da y, if necessary, to send a customs officer to 
attend the opening and proceed to the verification of the good. 
3.  After the period established in the previews paragraph 2, the beneficiary is free to proceed to 
the opening of the packages and use the good. 
4.  The result of the verification of the cont ainers or any other packages cleared under this 
procedure is communicated within the maximum peri od of 24 hours, after they have been opened. 
5.  Within the maximum period of 10 business days  after the good being picked up, the beneficiary 
shall present the detailed declaration, which put an  end to the simplified procedure, placing the 
good under concerned custom procedure. 
6.  Monitoring the application of local clearance procedure is done at the office of local clearance 
through appropriate records, for each beneficiary, that includes: 
a) The number and date of acceptance of simplified declarations;  
b) The name and identification code of the authorized clearance entity;  
c) The number and date of registration of the detailed declaration. G/VAL/N/1/CPV/2 
 
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  7.  The head of the local clearance customs office may, by reasoned order, suspend or terminates 
the local clearance agreement, when the beneficiary fails to fulfil the obligations or ceases to meet the requirements, and such fact may not constitute valid grounds for the requirement of any compensation. 
8.  The verification of goods and the verification of detailed declarations are deemed to be effected 
on the premises of the beneficiary, giving way to charges fees for services rendered. 
Article 185:  Offenses against the local clearance procedure 
Offenses against the provisions of this decree-law and the local clearance agreement is applicable 
the legal regime of customs tax offenses. 
Article 186:  Competence to grant the regime Granting the regimes established on this decree-la w is the competence of the Director-General of 
Customs. 
Article 187:  Clearanc e of postal parcels 
1.  The clearance of postal parcels may be done under the normal or simplified procedure. 
2.  The appropriate procedures to each of the regi mes are defined by service instructions issued by 
the Directorate-General of Customs. 
3.  Benefit from the duty free regime only sma ll consignments of value not exceeding 15,000 ECV, 
showing an occasional character and which, by their nature or quantity, do not reflect any 
commercial intent. 
Article 188:  Prior examin ation of postal parcels 
1.  Whenever the consignor, owner or consignee of the goods does not have elements that allow 
him to fill in the declaration regarding the description of the goods, he may request the prior 
examination of the package, which is done under the following conditions: 
a) The prior examination is requested verbally to the customs officer in charge of postal 
parcels; 
b) The prior examination may only be held with the simultaneous assistance of customs officers 
and postal services designated for this purp ose, taking the necessary fiscal and postal 
precautions. 
2.  The prior examination of opened packages or wi th evidence of violation will only be carried out 
by means of attesting the existence of competent verification bulletin CP13 issued by the post 
office.  
3.  Should it be noticed faults due to subtractio n of content after reception of the package by the 
national post office, it must be registered on the official record for the purposes of the clearance of any fiscal responsibilities. 
4.  After prior examination, the packages that had been opened shall be immediately closed and 
sealed with the customs seal.  
Article 189:  Review and clearance of small packages 
1.  The review and clearance of small packages are carried out accordingly to the service 
instructions issued by the Directorate-General of Customs.    
2.  Should the goods be separated for clearance, it should be enough for the detailed declaration, 
in the clearance note one-way of the review request of the approved template G/VAL/N/1/CPV/2 
 
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  Section II  - Facilitation procedures 
Article 190:  Rights of credit 1.  Rights of credit consists of the release of goods declared for consumption, before the payment 
of the customs and correlated debt and the exte nsion of the payment period, for justifiable 
reasons, upon adequate collateral and subject to payment of interest on the outstanding amounts. 
2.  The collateral foreseen on the previews para graph shall cover the duties and other charges and 
interest laid down in the law.  
3.  The payment for services rendered and any fine s or expenses arising from any excess of period 
of storage, or any other misdemeanour must be paid in advance, proceeding to the necessary annotation in the processes.  
4.  The rights of credit is authorized, by requ est of the interested party, by the head of the 
customs office where the clearance of the good for consumption is being processed. 
5.  On the credit request is established a deadline for its regularization, which is always less than 
the deadline of the security deposit.  
6.  After the deadline, the head of the customs office shall notify the financial institution issuer of 
the collateral, in order to make the payment, calculating the interest "ex- officio " the amount of 
which is included in the total payable amount. 
Article 191:  Pick up credit 
1.  The pickup credit consists of the authorization to release goods as they are being verified, upon 
the presentation of adequate collateral, valid during the calendar year in which it was accepted and renewable before January 1st of the following year.   
2.  The pickup credit is authorized by the Director  of Customs, by request of the customs broker or 
of another authorized entity, and always for reasons duly substantiated.  
3.  It is the responsibility of the competent Di rector of customs to establish and communicate to 
the applicant the amount of the collateral, for the purposes of presentation sufficient guarantee.  
4.  The deadline for the conclusion of the clearance process is 90 days.  
CHAPTER IV  - Duty free allowances 
Article 192:  Definition 
For the purposes laid down in this Decree-law the following definitions shall apply: 1.  Duty free allowances or simply duty free, free entry rights, consumer taxes, and any other 
charges for which the collection is the customs responsibility. 
2.  Exhibition or other similar event: 
a) Exhibitions, fairs, and similar events of trade, industry, agriculture and crafts; 
b) Exhibitions and events organized mainly with philanthropic purposes; 
c) Exhibitions and events organized mainly for scientific, technical, crafts, artistic, educational 
or cultural, sport, religious or worship, union or touristic purpose or in order to promote a better understanding among peoples;    
d) Meetings of representatives of international organizations or groups; 
e) The official or commemorative ceremonies or events, with the exception of private 
exhibitions organized in warehouses or commercial establishments for the sale of goods. G/VAL/N/1/CPV/2 
 
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  Article 193:  Gifts for the Hea d of State, the President of National Assembly and 
members of the Government 
Admitted duty free items include the gifts offered to the Head of the State, the President of 
National Assembly, the Prime Minister and members of the Government, as well as the 
personalities that officially represents them. 
Article 194:  Goods to be used by the Heads of foreign States The goods intended to be used or consumed, during  the official stay in the country, by reigning 
monarchs and Heads of foreign States, as well as th e personalities officially representing them, are 
admitted duty free. 
Article 195:  Goods intended for exhibition or similar event The following are also admitted duty free:  
a) Small samples of goods intended for exhibition or similar event; 
b) Goods imported solely for its demonstration or for the demonstration of machinery and 
equipment presented at an exhibition or similar event.  
c) Various materials, of low value, such as paints, varnishes, wallpapers, etc. used in 
construction, assembly and decoration of temporary pavilions occupied by representatives of foreign countries at an exhibition or similar event and which shall be destroyed due to their 
use; 
d) Prints, catalogues, prospects, price lists, advertising flyers, calendars, illustrated or not, 
non-framed pictures and other items offered f r e e  o f  c h a r g e  t o  b e  u s e d  f o r  a d v e r t i s i n g  
purposes of goods at an exhibition or similar event. 
Article 196:  Brands, models, designs, patent processes 
Admitted duty free items include, brands, models or designs and processes relative to their 
deposit, as well as patent processes about copyri ght protection or protection of industrial or 
commercial property. 
Article 197:  Relief consignments intended for disaster victims 
1.  Admitted duty free items include the relief consignments imported by State organizations or by 
other charitable or philanthropic organizations a pproved by the competent authorities, when they 
are intended: 
a) For free distribution to the disaster victims that affect any part of the national territory; and   
b) To be made available free of charge to the victims of such disasters, while remaining 
property of concerned organization.   
2.  Also benefit from the duty free referred to in paragraph 1, the goods imported by disaster relief 
units and intended to meet their needs during their intervention. 
3.  The materials intended for reconstruction of the areas affected benefit from the duty free 
established in this article. 
Article 198:  Pharmaceutical products intend ed for international sports events, awards, 
trophies, medals and similar items 
The following are allowed duty free, provided that  they are devoid of any commercial operations: 
a) Pharmaceutical products for human or veteri nary medicine and intended for use by persons 
or animals coming from overseas, to participate in international sports events organized in 
the national territory, within the limits necessary to cover their needs during their stay;   
b) The awards given to people having their usual residence in the national customs territory; c) The trophies, medals and similar items with an essentially symbolic nature which, given to 
persons having their normal place of resident in the customs national territory in honour of G/VAL/N/1/CPV/2 
 
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  activity carried out in fields such as arts, science, sports, public service, or in recognition of 
merit at a particular event, are imported by those same people;  
d) The trophies, medals and similar items with an essentially symbolic nature offered by 
authorities or persons established abroad in order to be given in the national territory, for 
the same purposes referred to in subparagraph c); and  
e) The prizes earned in public challenges, in national or international sports competition.   
Article 199:  Tourist and commercial documents 
They are allowed free duty the tourist documents intended to be distributed free and which have a 
goal to attract the visit of tourists to the country, as well as prints for advertising such as catalogues, price lists, instructions for use or commercial information.  
Article 200:  Luggage 
1.  It is considered luggage, for the purposes of duty-free allowances, the items listed below, for 
non-commercial purposes and in quantity and qualit y in proportion to their owner's professional 
and social status: 
a) Clothing and personal effects belonging to the passengers and crew members of vessels and 
aircraft, books, tools, instruments and utensils , laptops, according to the owner's profession 
and necessary for the performance of the respective activity; and  
b) The furniture, clothing and other household objects belonging to individuals who come to 
live in the national territory, provided they pr esent a proving certificate issued by the consul 
of Cabo Verde from the country of origin, or by the administrative authority from the same location, should there is not a Cape Verdean consul, that the furniture, clothing and other 
household objects, properly related, have been used, for more than six months, as 
household effects of their house in a foreign country.  
2.  It is not considered luggage for the purposes of the present law, the vehicles of any kind 
excepted for baby carriage, chairs for disabled passengers and non-motorized bikes.   
Article 201:  Duty-free allowances deadline for entry 1.  The period during which is permitted the entry of duty-free luggage that did not accompany the 
travellers is 180 days, whether they come before or after the luggage.    
2.  In exceptional cases, this period may be exte nded up to one year by the Director-General of 
customs, in the case of furniture and, in other cases, by the directors of customs or heads of 
competent customs office that shall immediately communicate to the Directorate-General of 
Customs the extensions granted. 
Article 202:  Luggage items 1.  It is also considered as luggage and accept ed duty free the following items belonging to the 
traveller, provided that they are compatible, in terms of quantity and quality, with their 
professional and social status: 
a) Personal jewelleries; 
b) A camera and five film rolls; 
c) A portable camcorder, and two reels of film;   d) A pair of binocular; e) A portable musical instrument; 
f) A portable sound reproducing  equipment and ten sound recording media; 
g) A portable sound recording equipment: h) A portable radio receptor equipment; 
i) A portable television; 
j) A portable typewriter; k) A laptop and/or an iPad, Tablet or similar equipment;  
l) A baby carriage; 
m) A wheelchair for a disabled passenger;  G/VAL/N/1/CPV/2 
 
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  n) A non-motorized bicycle;  
o) A tent or other camping equipment; p) Sports gear (a fishing set, a canoe or kayak with less than 5.50 meters in length, two tennis 
rackets and other comparable gear);   
q) 200 cigarettes, or 50 cigars or 250 grams of tobacco, or an assortment of these products, as 
long as the weight does not exceed 250 grams; 
r) Two litres of wine;  
s) One litre of spirit drinks;  
t) 0.25 litres of eau de toilette and 50 grams of perfume; and  u) Medicines which amount corresponds to the travellers personal needs. 
2.  Travelers under the age of 18 do not benefit of any allowances related to tobacco and alcohol. 
3.  The duty free allowances foreseen in this ar ticle does not apply to the people that cross the 
border frequently, such as the crew members of the means of transport used in the international traffic.   
Article 203:  State employees 
Considering State employees or agents that are not within the conditions defined in the final 
section of subparagraph b) of paragraph 1of article 200, in relation to the deadline, shall also be 
applied the customs duty free for the items designat ed in subparagraph b) of the same article, 
when they present to the customs the certificate of  the services they belong to proving that the 
return was determined due to service of the State.   
Article 204:  Clothing, school supplies and furniture belonging to students 
1.  It shall be admitted, duty free, the clothing , school supplies and other used furniture, belonging 
to researchers, students and State employees th at return from the countries where they did 
researches, school education or long term internships.  
2.  It is considered long term internships, for the purpose of this article, internships with a 
minimum term of six months. 
Article 205:  Private low-value consignments 
1.  It shall be admitted, duty free, the goods th at are part of a small consignment of value not 
exceeding 15,000 CVE, on an occasional basis and which by their nature or quantity does not reflect any commercial interest concern, when expedited by an individual to another individual resident in the country. 
2.  The amount specified in the previous paragr aph may be updated by ordinance of a government 
member responsible for Finance.  
Article 206:  Items intended for disabled persons 
Duty free shall be granted to items specially designed to  facilitate education, employment, 
transportation and promotion of physical or mental ly disabled individuals, either imported by the 
disabled individuals themselves, or for their own use, or by institutions or educational or 
assistance organizations.   
Article 207:  Materials and accessories of stow age and protection of goods during their 
transport 
It shall be admitted, duty free, various materials, such as rope, straws, fabric, papers and 
cardboard, wood, plastic, used for stowage and protection – including thermal protection – of 
goods during their transport to the national customs territory, and which are not usually susceptible to be reused. G/VAL/N/1/CPV/2 
 
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  Article 208:  Caskets, urns an d ornamental funerary items 
1.  It shall be admitted, duty free, caskets and ur ns, containing human remains, as well as flowers, 
wreaths and other ornamental items that usually accompany them. 
2.  It shall also be admitted, duty free, the flowers, wreaths and other ornamental items brought 
by persons that came to be in the funeral. 
Article 209:  Other duty-free allowances The provisions in this law do not preclude the granting of: 
a) Duty free allowances under the Vienna Conven tion on Diplomatic Relations, of 18 April 1961, 
approved by Law No. 83/III/90, of 29 June, of Vienna Convention on Consular Relations, of 24 April 1963, approved by Law No. 84/III/90, of 29 June, as well as the New York Convention, of 16 December 1969, on special missions; 
b) Duty free allowances under the usual privileges granted by virtue of international 
agreements; 
c) Duty free allowances under the usual privileges and immunities granted in the context of 
cultural cooperation agreements, scientific or technical, concluded in other countries;  
d) Duty free allowances granted by other national legislation in force.   
Article 210:  Prohibitio ns and restrictions 
1.  The use of goods for purposes other than permitted in duty free allowance without the 
necessary authorization by the Directorate-General of Customs, shall be considered embezzlement of rights and punished, in accordance with Title VI of the Customs Code. 
2.  The admission of duty free goods is subject to legal prohibitions and restrictions based on 
considerations of public morality or public order, of public security, of public hygiene or health, or 
considerations of veterinary or phytopathological order, or related with patent protection, trademarks and copyrights and reproduction.   
3.  The duty free referred to in subparagraph a) of Article 195, is limited to sample that: 
a) Are imported free of charge or obtained at the exhibition from goods imported in bulk;   
b) Are distributed to the public exclusively free o f  c h a r g e  d u r i n g  e x h i b i t i o n  t o  b e  u s e d  o r  
consumed by the persons to whom they were distributed; 
c) Are identifiable as advertising samples of low unit value; d) Are not susceptible for commercialization and, in this case, shall be presented in packages 
containing a quantity of goods less than the smallest quantity of the same goods sold 
effectively in trade; 
e) In the case of food and beverages products not conditioned in the form indicated in 
subparagraph d), are to be consumed on si te free of charge, during the exhibition; 
f) Are by their total value and quantity, in co rrespondence with the nature of the exhibition, 
the number of visitors and the importance of the exhibitor's participation. 
4.  The duty free referred to in subparagraph b) of Article 195, is limited to goods that: 
a) Are consumed or destroyed during the exhibition; 
b) Are, by their total value and quantity, in co rrespondence with the nature of the exhibition, 
the number of visitors and the importance of the exhibitor's participation.   
5.  The duty free previewed in subparagraphs a) and b) of Article 195 does not include alcohol, 
tobacco and tobacco products. 
Article 211:  Competence 1.  In cases where the duty free is requested for de clared loads, the competence is the head of the 
customs office of destination.   G/VAL/N/1/CPV/2 
 
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  2.  In other cases, the competence is the customs officer on duty at the borders.   
Article 212:  Identification of  diplomatic duty free individuals and respective goods 
1.  Persons who present to customs to submit or handle diplomatic duty free allowances must be 
conveniently identified, proving th at they are the employees or legal representatives of respective 
embassies.  
2.  The goods to be cleared through customs under diplomatic duty free must also be carefully 
identified, through the respective documentations, in order to certify their destination. 
CHAPTER V  - National transit 
Article 213:  Definition 1.  The national transit is the procedure to which the transported goods are subject to, under 
customs control, with suspension of duties and other impositions and the commercial policy 
measures, between two offices located the national territory.   
2.  The TN declaration is processed by the declarant, in the appropriate module, in the SYDONIA 
computer system. 
Article 214:  Goods in transit 
1.  The goods that are the subject of transit declarations shall be presented along with the 
transport document.   
2.  The customs office of departure may waive the presentation of such document, when 
completing the customs formalities, provided it is kept at his disposal.  
3.  The transport document shall, however, be presented whenever the customs authorities or any 
other competent authority requests so during transport.   
4.  Without prejudice to any applicable simplification measures, the customs document of 
export/dispatch or re-exportation of goods fr om Cabo Verde or any other document having 
equivalent effect, shall be presented to the customs office of departure along with the transit 
declaration to which it relates. 
5.  Where appropriate, the customs authoritie s may require the submission of the document 
relating to the previous customs procedure.  
Article 215:  Sealing of goods 
The goods under the TN procedure must be sealed  by means of transport or by volume, with 
customs seal, and the competent authority of the customs office of departure may waive from this operation the heavy or bulky goods, easily identifiable and difficult violation.  
Article 216:  Carriers 
1.  May be carriers of these goods, the depositary, the owner or consignee or any other duly 
authorized entity and that previously has guaran teed duties and other charges of the goods in 
debt and possible penalties, through one of the forms of collateral provided for in legislation in 
force, and accepted by the authority of the customs office of departure. 
2.  The customs office of departure sets the itiner ary and the duration of the trip until the customs 
office of destination. 
3.  The carrier, by his signature, compromise s to follow the established itinerary, without 
unjustified stops, and to deliver the good at the customs office of destination, in the state in which he received it.  G/VAL/N/1/CPV/2 
 
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  4.  In the case of a stopover for reasons unrelated to the will of the carrier, he should guarantee 
the inviolability of goods under his respon sibility, during the interruption period. 
5.  At the customs office of destination the carrier informs about any delay or occurrence verified 
during the course, including involuntary stops without any implication in the presentation and 
conservation of goods in transit, showing for each fact reported circumstantial evidence he may 
have available.  
6.  In case of breakdown or accident of the me ans of transport, and should there is a need of 
transhipment of goods  from the means of transport to another, the carrier notifies, by the fastest 
channel, the nearest customs office, which shall take the necessary measures.   
Article 217:  Offenses against the procedure 1.  In the case of non-presentation of the goods at the destination, the investigation process is the 
responsibility of the customs office of departure.  
2.  In the case of delay in the presentation of g oods without justification, of  alteration of good, of 
violation of the seal, of deviation of part of the goods, or other offenses, the investigation process 
in the responsibility of the customs office of destination. 
3.  The unloading faults verified at the customs office of destination shall constitute tax offense 
punishable under the Customs Code Title VI. 
4.  The maximum period of storage of goods at the customs office of destination is thirty or forty-
five days, as in the case of maritime or air cargo, counted continuously from the date of unloading of the goods at the customs office of departure. 
Article 218:  Cessation of re sponsibility of the carrier 
Carrier's responsibility before the customs ceases with the good delivery of the goods at the office 
of destination.   
Article 219:  Formalities at customs offices 
The formalities at customs offices of departure and destination are governed by orders and 
instructions issued by the Directorate-General of Customs.   
Article 220:  Miscellaneous controls 
In order to ensure the proper monitoring of the tran sit operations of goods, the tax offices, both at 
departure and destination, shall always monitor the different stages of the circuit of goods declared under this regime. 
Article 221:  Settlement of the regime 
The final settlement of the transit operation, at the customs office of destination, is done by 
processing the detailed declaration.  
Chapter VI  - Customs regime of containers 
Article 222:  Container 
1.  The term container means an item of transport equipment that, not showing normal tares 
characteristics or of vehicles, carries out the following requirements:  
a) Has durability conditions, i.e., re sistance allowing repeated usage; 
b) Has been specially built to facilitate the transport of goods by one or more means of 
transport, without need of intermediate transhipment. G/VAL/N/1/CPV/2 
 
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  c) Be in possession of devices that allows easy  handling, in particular the transfer from one 
means of transport to another;   
d) Is likely to be easily filled and emptied; and  e) Has, at least, 1 m3 of interior volume. 
2.  The containers shall, in addition to the other conditions laid down in the respective Convention, 
be labelled clearly and durably marked with the name and address of its owner, as well as an indication of the tare and the marks and identification numbers.   
3.  Parts and accessories that are known to be part of it, when imported together follow the 
container procedure.  
Article 223:  Inclusion in the manifest The containers, as well as the goods contained therein, should be entered in the respective 
manifest. 
Article 224:  Classification Containers are not considered for tariff purposes such as tares, so that they have the classification 
determined by its characteristics. 
Article 225:  Description in the unload sheet Containers entering by sea will be described in the unload sheets.   
Article 226:  Opening the containers 
In the temporary storage warehouses or any other area directly supervised by customs, can the 
containers be opened for extraction or  packaging of goods to be cleared. 
Article 227:  Applicable procedure 
Containers which are intended to circulate in the country can only leave the temporary storage 
warehouses or any other facilities directly supe rvised by customs after being submitted to the 
temporary importation procedure.   
Article 228:  Authorization of temporary import 
The order of temporary import referred to in the pr evious article is authorized by the head of the 
respective customs office, and is processed on an approved model formula where shall be listed 
the necessary elements required for clearance, in particular the tariff classification and signs for 
confrontations.  
Article 229:  Import by airline or maritime companies 1.  If the containers are temporarily imported by sea or air shipping companies, or by their agents, 
the guarantee of the rights required by law ma y be substituted by a special guarantee of a 
permanent nature. 
2.  If the recipients of the containers or the respective carrier companies take responsibility, in 
writing, to register in the appropriate book the movement of each container imported temporarily 
and provide to the customs examination all the elements considered necessary for the 
ascertainment of that movement, it may be waived the guarantee to the rights referred to in 
previous paragraph, and will be processed, in its place, simple guides.   
3.  The guides referred to in the previous pa ragraph may be requested by the employees of the 
recipients or the shipping companies, however, such employees shall be paid by the respective 
employer.   G/VAL/N/1/CPV/2 
 
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  Article 230:  Re-export of containers 
The re-export of containers, empty or packing goods, entered by sea or air that have not gotten 
out of the temporary storage warehouses and ar eas directly supervised by customs is done 
through a form, which template is approved by ordinance of the member of the Government 
responsible for the area of finance.     
Article 231:  Maximum period for re-exportation 1.  The re-export of containers shall be made wi thin a maximum period of three months, whatever 
the entry mode, unless this period has been extend ed by the Directorate-General of Customs, by 
reason of force majeure, duly evidenced.   
2.  In the case of a temporarily imported container cannot be re-exported due to apprehension 
that was not required by a private entity, the ob ligation to re-export will be suspended for the 
duration of the apprehension. 
Article 232:  Restriction of use in internal traffic Containers submitted under the temporary import procedure cannot be utilized in internal traffic 
for the transport of goods other than the ones pa cked, except in the case of goods intended for 
export. 
Article 233:  Temporary export of containers 
It is allowed the clearance for temporary export of  containers, empty or packed with goods, being 
the authorization the competence of the directors of customs or the heads of customs offices.   
Article 234:  Guides for clearance The temporary export and re-export of containers  is processed through the guides and approved 
templates. 
Article 235:  Damaged containers It is not required the re-export of severely damaged containers, duly established in the event of an 
accident, provided that: 
a) They are subject to the payment of duties and other charges; or  
b) Are abandoned, free of charge, in favour of the State; or  
c) Be destroyed, under supervision, at the expense of the parties concerned, and the salvage 
and used parts subject to payment of duties and other charges.    
Article 236:  Spare parts and acces sories for repair of containers 
1.  The spare parts and accessories that are intended for repair of temporarily imported 
containers, under any of the procedures referred to in  this decree-law, shall likewise be entitled to 
temporary importation. 
2.  The entry of such parts shall be upon simple application and verification, taking note of the 
customs documents of the respective containers.  
3.  Replaced parts which are not re-exported or abandoned in favour of the Nacional Tax Authority 
shall be subject to the payment of import duties. 
Article 237:  Temporary export of parts, accessories and equipment of containers 
1.  It is allowed the temporary export of parts and accessories and equipment of containers, even 
when they are presented separately.   G/VAL/N/1/CPV/2 
 
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  2.  The parts, accessories and equipment referred to in the previous paragraph shall be re-
imported, either separately, or with another container. 
3.  The temporary export authorization is the co mpetence of the directors of customs or of the 
heads of customs offices, as appropriate.   
Article 238:  Importation of containers 
To containers acquired by purchase by a pers on domiciled or headquartered in the national 
territory or that, otherwise, they are in their possession or available, it is not applied the 
temporary importation procedure.  
Article 239:  Internationa l applicable legislation 
The procedure of customs containers are also subjec t to the provisions of international conventions 
on the subject.   
Chapter VII  - Transformation under customs control 
Article 240:  Scope 1.  The transformation procedure under customs co ntrol shall apply to goods whose transformation 
lead to products to which is applied an amount of import duties less than the amount applicable to 
the import goods. 
2.  The referred procedure is also applied to good s object of operations intended to guarantee their 
compliance with the technical standards imposed for their release for free circulation. 
3.  With regard to the types of goods and operat ions, an examination of their economic conditions 
is carried out, which must satisfy the requiremen ts laid down in Article 449 of the customs code. 
4.  For the determination of the customs valu e of transformed products declared for free 
circulation, the declarant may choose the customs value of the import goods plus the costs of 
improvement and costs of transformation.  
5.  The improvements costs are all the expens es incurred for transformed products, including 
overheads and the value of use of any national goods. 
Article 241:  Refunding of customs taxes resulting from the integration of goods 
acquired in the national market into the industrial goods 
1.  There is room for refunding of customs taxes paid for goods acquired in the national market 
when they are integrated into the industrial production.  
2.  The refunding should be required on case-by-case basis. 
TITLE III - Customs Technical Council 
Article 242:  Customs Technical Council - Definition 
The Customs Technical Council is the body responsible for the settlement, under the form of 
deliberations, of technical complaints raised during the process of examination and re-examination 
of goods or after its clearance and related to its tariff classification, origin or its value.   
Article 243:  Composition 1.  The Customs Technical Council is composed of the Customs General Director who chairs it, and 
of the following voting: 
a) A representative from the government department responsible for the Trade sector; G/VAL/N/1/CPV/2 
 
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  b) A representative from the government department responsible for the Industry sector; 
c) Four representatives from the General Directorate of Customs; and d) Three representatives from the economic activities. 
2.  Taking into account the specificity and comple xity of subject matters to be reviewed, experts 
may be invited to participate in the Customs Technical Council's meetings, without the right to 
vote. 
Article 244:  Secretariat 
The secretariat of the Customs Technical Council's meetings is conducted by an Examiner 
designated by the General Director. 
Article 245:  Designation The voting members of the Customs Technical Council are designated in the following terms: 
1.  The representatives from the Directorate of Customs are designated by order of the 
Government Minister in charge of finance, upon proposal from the General Director of Customs, 
among the customs staff holding a category not below the examiner. 
2.  The voting members representing the governme nt services responsible for Trade and Industry 
sector are designated by order from the Minister responsible for Finance, upon proposal from the Government Ministers and the Government member responsible for the same areas, preferably 
among the technical staff specialized in domains su ch as chemistry, metal mechanics, electronics 
and international trade.  
3.  The representatives of economic services  are designated by the Government member 
responsible for finance, upon proposal from the associations or chambers of commerce or other 
bodies of technical and scientific nature. 
4.  The alternative voting members are designated upon the designation of the effective voting 
members. 
5.  The duration of term of the Customs Tech nical Council's voting members is three years, 
extendable.   
Article 246:  Replacements 
1.  The Chairperson of the Customs Technical Council is replaced, in his/her absences and 
impediments, by the representative from the General Directorate of Customs, holding the highest category.  
2.  The voting members are replaced, in their absences and impediments, by the relevant 
alternative voting members. 
The Minister of Finance and Planning 
Cristina Isabel Monteiro Duarte G/VAL/N/1/CPV/2 
 
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ANNEX 1 
 
Order No. 51/2011 
As of 30 December 2011 
The Article 2 of the Decree-Law No. 4/2010, of 3 June, that approved the Customs Code, under 
the title Brussels' Customs Value provides that "unt il the entry into force of the Agreement on the 
application of Article VII under GATT, the determin ation of customs value of goods continues to be 
made based on the Preliminary Guidelines on Customs Tariff and the Brussels Convention on customs value." 
The Action Plan after the accession of Cabo Verde to the World Trade Organization (WTO) includes 
the commitment of the country to adopt the GATT customs value, from January 2011 on. 
Due to technical reasons related to other operational ones, the adoption was not possible at the 
expected date, and therefore a derogation was requested to WTO of the mentioned due date to 
January 2012, which was granted. 
Thus, In compliance with Article 2 of the above-mentione d Decree-Law and aiming at responding to the 
commitment made to WTO; and 
In using the faculty conferred by line b) und er Article 205 and by paragraph No. 3 under 
Article 264 of the Constitution, 
The Government of Cabo Verde, through the Minister of Finance and Planning orders the following: 
Article 1:  Object 
This law determines that the customs value of goods be calculated, from 1 January 2012, under 
the provisions set forth in the Agreement on the a pplication of GATT's Article VII, attached to the 
WTO accession Protocol, approved by Resolution No. 73/VII/2008, as of 19 June, amended by 
Resolution No. 99/VII/2009, as of 11 May. 
Article 2:  Entry into Force 
This law becomes effective on the following of its publication. 
Ministry of Finance and Planning, in Praia, in December 2011 
The Minister, Cristina Isabel Lopes da Silva Duarte. 
 
 
 G/VAL/N/1/CPV/2 
 
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  ANNEX 2 
Ministry of Finance and Planning NATIONAL DIRECTORATE OF STATES' INCOME 
General Directorate of Customs 
CIRCULAR No. 21/2013/CG/CS    Praia, 1 October 2013 
TO: 
-      TAX HOUSES 
-      CUSTOMS AGENTS -      CUSTOMS IN-HOUSE AGENTS 
SUBJECT:  Correction of some provisions of the Customs Code 
The Customs Code approved by Decree-Law No. 4/ 2010, of 3 June, published in National Gazette, 
No. 21, Series I, on the same date, contains some mistakes, which should subject to a corrective law of equal bidding effect, to be timely approved and published, in the official gazette.  
However, as long as the publication does not take place, some corrections should be made to 
some articles under Chapter III, concerning the "Customs value of goods," as follows: 
 Article 260 2)  d) – Add "and 4" in the penultimate line; 
 Article 264 4) – Replace "270 and 273" by 260; 
 Article 264 4)  b) – Replace "270 and 273" by 275; 
 Article 264 4)  c) – Replace "270 and 273" by 277; 
 Article 268 c) – Add "at the moment or at a very close moment of import of goods to be 
valued, under reservation of deductions provided under Article 275"; 
 Article 270 4) – Add "e)" to paragraph 1. 
With best regards, 
THE GENERAL DIRECTOR 
(signature) 
MARINO VIEIRA DE ANDRADE, Jr. 
 
__________