WORLD TRADE  
ORGANIZATION   
G/VAL/N/1/CPV/1 
17 July 2012  
 
(12-3863) 
Committee on Customs Valuation Original:  English 
  
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT  
ON IMPLEMENTATION OF ARTI CLE VII OF THE GENERAL  
AGREEMENT ON TARIFFS AND TRADE 1994 
 
Cape Verde 
 
 
 The following submission, dated 15 June 2012, is  being circulated at the request of the 
Delegation of the Republic of Cape Verde.  
_______________ 
 
 Pursuant to the commitments undertaken by Cape Verde in accordance with the action plan 
agreed with WTO Members during the count ry's WTO accession process, and further to 
communication No. MPCV/075/GEN/2010 of 30 July 2010, notifying the WTO of the publication in the Supplement to Official Bulletin No. 21, I Series, of 3 June 2010, of Legislative Decree No. 4/2010 
of 3 June 2010 approving Cape Verde's new Customs Code, we are attaching a copy of the 
English translation of the Code.  
_______________ 
  
COUNCIL OF MINISTERS 
 
LAW-DECREE Nº 4/2010 
 
OF 3 June 2010 
 
Until the independence of Cape Verde, the non-tax customs legi slation consisted mainly of 
two laws:  the Customs' Organic Statute and the Cu stoms Litigation, adopted respectively by Decree- 
Laws No. 43.199 of 20 December 1960 and No. 33.531 of 21 February 1944. 
The real Customs legislation emerged at that time as an integral part of the Customs Tariff 
and its preliminary instructions, and other legi slation on international trade in goods, taxation 
expenditure and special consumption. 
Today, these are generally covered in the ne w Customs Tariff and the former preliminary 
instructions, partially revoked in the taxation la ws of special consumption expenditure, adopted 
between 2002 and 2006, and in various legislative provi sions aimed at regular fiscal benefits.  They 
also regulate companies subject to special ta x treatment, such as free zones and commercial 
businesses warehouses. 
In addition to that, the national legislation also  incorporates a substantive tax law, and a range 
of international agreements and Conventions on  taxation and customs matters.  These multilateral 
agreements have become of param ount importance for international cust oms trade taxation, in view of G/VAL/N/1/CPV/1 
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  the recent accession of Cape Verde to the World Trade Organization.  Particularly the customs 
taxation in international trade pertaining to customs va luation, rules of origin and tariff classification, 
as the tripod on which rests the payment of import duties and other Customs charges.  As for Value Added Tax (VAT), Special Tax on Consumption (STC) and anti-dumping and countervailing duties, 
they are subject to specific internati onal agreements bounding the Cape Verde. 
The customs litigation has been structured into  three areas:  customs technical litigation, 
customs administrative dispute, tax disputes.  It is  worth notice that, with the approval of the Customs 
Litigation, the Organic Law then in force coveri ng several other laws, have ruled the first two. 
The 1944, Customs Litigation embraced all regul atory matters relating to the customs tax 
litigation, meaning the adjective and substantiv e components, as well as crimes definition and 
customs law infringements and their underlying  customs procedures and justice boards. 
The 1960 Customs Organic Statute covered only two features, the first on the preliminary 
provisions and the second more detailed on customs regulatory services, and the personnel in charge 
for its implementation. 
Contrary to the Customs Litigation, the Cu stoms Organic Statute had undergone several 
changes while in effect, mainly  through common legislation. 
These changes focused particularly  on a suspensive customs procedure and related storage of 
goods, which consisted of establishment of the cu stoms warehouses, industrial warehouses and airport 
storage terminals for customs clearance of goods coming by air. 
Moreover, the successive annual bud get laws have granted customs tax relief in many areas of 
customs business, added to those already contained in the specific legislation, without being a 
regulated process in itself.  Moreover, this has b een a drawback in terms of customs processing and 
control of those tax benefits. 
In addition to this, important administrative tax law measures have been approved, which 
rules and principles reflected the legisl ation regulating the customs activity. 
As a result, the interpretation of the legisl ative procedural customs, in common law, 
constitutes a major obstacle. 
Therefore, it dates from many years back, that  the Government committed itself to adopting a 
Customs Code that would put an end to an ol d, fragmented Customs Code, by harmonizing the 
various laws into a more comprehensive Custom s Code, published over the past four decades. 
Therefore, the current Customs Code under approval bl ends a compilation of the legislation in force, 
by conferring it a very systemat ic and modern view as a code.  
Without prejudice for the regulatory framework of some matters in it, the said Code, duly 
harmonized, shall provide easy access to all economic  operators and professionals from the sector,  
The process of accession of Cape Verde to the WTO conferred greater priority to adopting the 
Customs Code, and stands out as a major commitment  undertaken by Cape Verde to the organization. 
With the approval of the current Customs Code , Cape Verde has, not only reached a major 
step in administrative customs, but also fulfilled its international obligation.  
The main features of this modernized Customs Code are:  G/VAL/N/1/CPV/1 
 Page 3 
 
 
  a) The compilation of all matters relating to the application of customs legislation and 
litigation, into a single law.  
On the one hand, this puts an end to the separation that existed since 1960, between the 
Organic Statute regulating the organization and th e operational bodies, customs service systems and 
destinations of goods under the customs regimes.  Al so part of it, are: the settlement and collection of 
customs duties and other charges, the technical st aff – the customs services for prevention and fight 
against customs fiscal frauds and the regulator y Technical Administrative Customs Litigation 
processes and procedures of the technical and administrative customs litigations. 
b) The compliance to the regulatory regime of cooperation between the customs 
authorities and the police authorities with the new philosophy behind the organization 
embodied these forces, in particular, the r ecent establishment of the National Police, 
with the approval of its organic law a nd a new status for Fiscal Guard police. 
c) The maintenance of entry and exit regi mes for goods specified in the Customs 
Organic Statute reiterated in the regulati ons on foreign trade were published later; 
d) The upholding of a substantive discipline therein, concerning customs procedure, its 
scope, goods, duration and con sequences of its failure; 
e) The preservation of the recent structure of  the current tripartite customs disputes and 
their respective fields, with total absorp tion of its litigation and customs criminal 
misdemeanours and the discipline Law on Customs Offences, adopted since 1995 are 
subject to tax adjustment approval by the recent Criminal Code and the Code of Criminal Procedure; 
f) The prevalence of the procedure on customs clearance of goods, which forms the core 
of the customs activity, except for changes resulting from the duty of subordination to 
the constitutional principles and legal organi zation of the administrative activity in 
general.  These are mainly, the principles of streamlining, simplifying and modernizing procedures that are already conveyed into goals and objectives of the 
Government on e-governance, maximizing a nd leveraging the software features.  
"Asycuda++", as basic support for the process of computerization of the national customs 
aims at accelerating the achievement of the current  target present in almost all modern customs 
administrations and international or ganizations of universal or regiona l context to which they belong. 
The prime goal is to build up a paperless customs service, by reducing costs for both governments and 
economic operators. 
g) Strengthening the customs monitoring and inspecting capacity for goods subject to 
customs supervision upon the holders thereof, to increase the effectiveness of prevention and fight against violations of the customs legislation; 
h)  The inclusion of the provisions on inte rnational agreements and Conventions to 
which Cape Verde has become bound, w ith its accession to the World Trade 
Organization, particularly those directly li nked to the activity of customs clearance, 
customs duties and other levies, and the ag reements on customs valuation, rules of 
origin of goods and trade protection measu res, such as anti-dumping and safeguard 
measures and countervailing duties; 
i)  The specifications of the customs' comp etences with regard to intellectual property 
rights, are not only in line with the commi tments of its accession to the World Trade 
Organization, but also the responsibilities assigned to them by domestic law on the 
recently published subject, namely:  the C ode of Industrial Property and the Law on 
Copyright and Related Rights. 
In sum, the Code under approval is an instrume ntal law by itself, in which the customs reform 
has been shaped around to give it procedural natu re, with no major innovations, except for the part G/VAL/N/1/CPV/1 
Page 4  
 
  related to the need to reconcile the specific to th e general legislation.  The law is characterised by 
general principles and rules, including the interna tional agreements and Conve ntions that Cape Verde 
is bounded by, as a member of the World Trade Organization. 
The current Customs Code stands out as an anc hor of transformation process, intended to be 
deeper and wider, as regards the simplification of the customs procedures.  This is aimed not only for 
significantly reducing the existing number, but also the dismantling of its underlying procedures, with 
the consequent assignment of the same legal va lue of documents and information backing those 
processed electronically, keeping sight of the c onvergence and regulatory harmonization with the 
international customs legislations.  
However, a thorough implementation of the current  Code requires further reform. To this end, 
special mention alludes the need for greater conve rgence of the legal tax discipline management by 
the General Taxation Directorate, and those managed by the General Customs Directorate, and the need for restructuring the Customs Tax Court, to  fully undertake its constitutional responsibilities. 
Terms under which, By means of the legislative authority granted by Law No. 46/VII/2009 of 7 December, 
Moreover, under the powers conferred by para graph b) of number 2, Article 204 of the 
Constitution, the Government decrees the following:  G/VAL/N/1/CPV/1 
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  CHAPTER I 
GENERAL PROVISIONS 
Article 1 
Code Approval 
The Minister of Finances signs the Customs Code hereinafter attached to the present 
legislation forming an integral part of it. 
Article 2 
Brussels definition of Value (BDV) 
Up until the coming into force of Article VII of GATT (General Agreement on Tariffs and 
Trade), the determination of the customs valu e of goods had been based on the Preliminary 
Instructions of the Customs Tariff and the Br ussels Convention on Customs Value following the 
current decree law.  
CHAPTER II 
DETERMINATION OF THE CUSTOMS VALUE IN TRANSITIONAL PERIOD 
Article 3 
Customs Value on Importation 
During the transition period, the customs value of imported goods must primarily base on the 
normal price or estimated value, that is, the price act ually paid or payable for the goods when sold for 
export in full competition between buyers and sellers, who are not related in any case. 
Article 4 
Assumptions of a Normal Price Value 
The normal price of imported goods shall be de termined taking into account the following:  
 a) The date of registration of the detailed declaration at the customs office;  
 b) The goods shall be delivered to the buye r in the place of introduction to the customs 
territory; 
 c) The seller shall include in the price, all the expenses related with the sale of the goods 
and their delivery to the referred point of entry; 
 d) The buyer shall pay in the country of destination of the goods, the duties and any 
other taxes due, as well as transport and other costs for import after placing the goods in the national customs territory.  
Article 5 
Sale Under a Full Competition 
A sale made under a full competition between the buyer and the seller for a normal price 
setting value of a good, is a sale in which: 
 a) The payment of the price of goods is the only effective contribution from the buyer; 
 b) The price agreed upon is not influenced by  the commercial, financial, contractual or 
other relations, that might exist, in addition to the sale itself, between the seller and G/VAL/N/1/CPV/1 
Page 6  
 
  the buyer or any physical or legal person associated to the seller's or the buyer's 
business; 
 c) No part of the proceeds of any subsequent  resale, disposal or use of the goods by the 
buyer shall revert directly or indirectly to the seller, or to any other physical or legal person related to him.  
Article 6 
Business-Related Persons 
For determination of a normal price value of  an imported good, two people are considered 
business-related, if they are officers or directors of one another's businesses, or they are legally 
recognized partners in business,  or they are employer and employee, or if  both of them are directly or 
indirectly controlled by a third person. 
Article 7 
Goods Manufactured Under a Patent or Other 
When the goods being assessed are manufactured u nder a patent, or become the object of a 
design or a registered model, bearing a trademark or a mark of foreign trade, and are imported to be 
sold under such mark, the normal price shall be de termined: by considering the normal price as the 
amount for the right to use the patent, registered  design, model or the manufacture or trade mark, 
relative to the referred goods.  
Article 8 
Presentation of Documents 
 1.  The customs authorities may require th e declarant to submit, in addition to the 
invoice, the agreements, contracts, letters and othe r documents relating to the transaction in question, 
for determination of the customs value of the goods. 
 2.   The customs authorities may also require from the declarant, all the relevant means of 
proof for determination of the costs, maritime or air transportation charges needed for determination 
of the customs value of the goods being cleared.  
Article 9 
Statement of the Buyer and Seller Relationship 
 The declarant of the goods must specify if th e transaction was carried out in full competition 
between independent buyer and seller, and acknowledge any exis ting relationship between them, 
under the current law, and other applicable legisl ation, expressly if any of them are exclusive 
distributor, general agent, an affiliate or a branch. 
Article 10 
Value of the Invoices 
 1. Invoices and other documents stated in Artic le 8, shall not be binding on the customs, 
for determination of the customs value. 
 2. Meanwhile, other elements might be accepted for customs value purposes, namely: 
the price quoted in the invoice, on condition that the methods of calculation ar e within the parameters 
required for determination of the normal price, a nd no doubts shall be raised on the accuracy of the 
elements of proof provided.    G/VAL/N/1/CPV/1 
 Page 7 
 
 
  Article 11 
Currency Conversion 
 1.  Where factors used to determine th e customs value of goods are expressed in a 
foreign currency other than that of the Member State,  the rate of exchange applicable shall reflect as 
effectively as possible, the current value thresholds in effect, on the day of registration of the detailed 
declaration. 
 2.   Where such a rate does not exist, or in the event of a holiday, or any other 
circumstances, the monetary conversion shall be de termined in accordance with  the rate of exchange 
available on the preceding day. 
Article 12 
Price Setting  
 1. When the price paid or payable differs from the normal price, it shall be adjusted, to 
obtain the normal price of the goods. 
 2. In calculating the rate or the amount of  adjustment, the declarant must take into 
account the discounts and other price reductions gran ted to the representatives or sole authorized 
dealers, for any discounts or abnormal reductions  relating to the usual competitive price.   
Article 13 
The Rate of Adjustment 
 When the normal price cannot be set by compar ison with the price made by an independent 
buyer or seller, or when, on the basis of applicati on of the provisions it cannot be used for calculating 
the normal price, the rate or amount of adjustment  shall be established by means of the cost of 
services and the expenditure by the buyer, over the importation.  In addition to that, the resale of 
goods, comprising these amounts into the declared value,  if such services and costs were previously 
borne by the seller in the importing country, for a sale made to an independent buyer. 
Article 14  
Specification of Costs and Services  
 1. Both services and costs referred to in th e preceding article shall include, in particular: 
a) Market study analysis of the importing country; 
b) Publicity for the brand which foreign goods are traded; c) Franchise; d) Maintenance of sales rooms exceeding the organisation's normal resale needs; e) Participation in exhibitions and trade fairs; 
f) provision of free services, under the manufacturer's warranty. 
 2. For purposes of application of the cust oms adjustment rate, the customs authorities 
shall make use of data from the buyer's previous year's accounts and subsequent operations, as long as 
the factors, contractual or otherwise us ed have maintained sufficiently stable. 
 3. The rate or the amounts of adjustment  are to be stated in the declaration. G/VAL/N/1/CPV/1 
Page 8  
 
  Article 15 
Application of the Rate to Subsequent Operations 
The customs administration shall apply the ra te of adjustment obtained by preserving the 
factors, contractual or otherwise, which have been  used to estimate the rate obtained for similar 
subsequent operations.  
Article 16 
Forfeiture Value 
For goods subject to customs clearance simplif ied procedures, namely those separated from 
baggage and parcels which, according to the comm on rule are known to be extremely difficult to 
examine, the statement of price in the invoice or any other trade documents, shall be the declared 
forfeit value. 
Article 17 
Brand Manufacturing and Trade 
The provisions of the current chapter shall apply to imported goods destined for sales under a 
brand of manufacture or trade, after additional manufacturing work.  
SECTION II 
CUSTOMS VALUE ON EXPORTATION 
Article 18 
Transitional Phase 
The value of goods on exportation shall be the one  declared at the customs station of exports 
on the same date, including the transportati on cost until the place of embarkation.  
CHAPTER III 
FINAL PROVISIONS 
Article 19 
Repealed Legislation 
 1. The existing Regulation is hereby repealed , from the date of coming into force of the 
current Customs Code, with all its  pertaining regulations, namely: 
 a)  The Decree-Law No. 43.199, of 20 D ecember 1960, approving the Customs Organic 
Statute; 
 b)  The Decree-Law No. 33.531, of 21 Febr uary 1944, ratifying the Customs Litigation; 
 c)  The Decree-Law No. 48.214, of 22 Ja nuary 1968, setting up the official brokers' 
assistants and respective competences; 
 d)  The Decree-Law No. 27/89, of 27/01/ 1989, creating the customs warehouse regime;  
 e)  The Decree-Law No. 84/88, of 17/09/1988, establishing the special warehouses and 
its regulatory framework at airport terminals; 
 e)  The Decree-Law No. 9/94, of 14 February, concerning the Customs-Technical 
Council;    
 f)  The Ordinance No. 5/95, of 27 June, approving the Customs Fiscal Fraud Regime;  G/VAL/N/1/CPV/1 
 Page 9 
 
 
   g)  The Law-Decree No.108/92, of 24 Augus t, authorizing the establishment of the 
official customs brokers' association, a nnulling Article 389 of the Customs Statutes; 
 h)  The Ordinance No. 12/97, of 9 July, amending the Ordinance-Law No. 5/95, of 
27 June;  
 2.  However, the provisions of the Customs Organics Statute not directly regulated by 
the present Law or the Code shall provisionally rema in in force, until the co ming into force of its 
pertaining regulations. 
Article 21 
Remissions 
References to the repealed acts, laws and legal provisions shall refer to the Customs Code, for 
the present law and the corresponding provisions of both. 
Article 22 
Ruling 
All goods and respective modes of transport that , until the coming into force of the current 
law have been presented to the customs authorities sh all continue to be governed by the legislation, 
which formalities have been fulfilled.  
Article 23 
Regulatory provisions 
The Government shall approve the necessary regulations for the implementation of the 
current Statute and its approved Code.  
Article 24 
Structure of the current Customs Technical Council 
The structure of the current Customs Technical Council shall prevail, following the 
Decree-Law No. 30/2003 of 30 August, and be replaced  by Article 47 of Decree-Law No. 45/2009 of 
23 November, approving the Organic Structure of the Ministry of Finances.   
Article 25 
Customs Brokers 
While the review and upgrading of the status of the official agent is pending, their 
professional duty shall be governed by the Customs C ode, subject to continuing oversight and review 
by the State, through the General Customs Director. 
Article 26 
Decentralization to a Public Management  Professional Association 
Following the provisions in the regulatory superv ision law, the decentralization of the public 
management into a professional association shall be decided upon by review and upgrade of the status 
of the Customs Brokers in close consultation with the professionals of the sector.   
Article 27 
Customs Code Subsidiary Legislation  
 The following legislation shall apply mutatis mutandis to the Customs Code:  G/VAL/N/1/CPV/1 
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  a) For matters pertaining to levying, tax co llection, customs charges, other duties and 
respective tax laws, the General Tax Code, the General Tax Procedure Code, and the 
Organic Law of Customs Fiscal Court shall apply;  
b) Regarding the Customs Fiscal Frauds, the Criminal Code, the Penal Procedure Law, 
the Judicial regime of Administrative Offenc es and the Law of Criminal Investigation 
shall apply;  
c) In respect of Civil liability, the Civil Code shall apply;  d) Concerning the sales of seized, detained, found and abandoned goods; the Code of 
Civil Procedures shall apply.  
Article 28 
Entry into force 
 This Regulation and its underlying Code shall enter into force on the ninetieth day following 
that of its publication.  
Approved at the Council of Ministers on the …. 
By:  José Maria Pereira Neves 
Cristina Isabel Monteiro Duarte 
Lívio Fernandes Lopes  
Enacted by: 
The President of the Republic, 
/PEDRO VERONA RODRIGUES PIRES/ 
Ratified on………… 
BY THE PRIME MINISTER, 
/JOSÉ MARIA PEREIRA NEVES/  G/VAL/N/1/CPV/1 
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  THE CUSTOMS CODE 
TITLE I  
PRELIMINARY PROVISIONS 
CHAPTER I  
GENERAL PRINCIPLES 
Article 1 
Scope of the Code 
 1.  The present Code lays down the Ca pe-Verdean customs regulatory framework, 
comprising a range of boards and services relati ng to customs' compliance and supervision-based 
legislation, in close collaboration w ith other public entities and their r espective services.  It also keeps 
pace with the adoption of the necessary measures pertai ning to civil and criminal rights, or any others 
emerging from law enforcement, within  the competent jurisdictional bodies. 
 2.  This Code also deals with the cust oms clearance of goods, including the payment of 
taxes and other customs duties, and stipulates th e tax fraud at customs by specifying the customs 
fiscal frauds and the substantial principles a nd processing rules for its application.  
Article 2 
Basic Definitions  
For the purposes of the present Code, th e following definitions shall apply: 
 a) Customs authorities means the authorities, civil servants empowered under the 
General Customs Directorate; 
 b) Customs Supervision Agents stands for staff of the Fiscal Guard or any other bodies 
with legal responsibility of ensuring complia nce with the customs supervision rules; 
 c) Customs Office signifies the  customs and fiscal posts, the routes leading directly to 
them, the warehouses under the customs regimes,  and in general, the locations subject 
to customs supervision, where passengers embark and disembark and operations of 
loading and unloading of goods subject to duties and other charges, which collection 
are of customs' responsibility under the present Code; 
 d) Presentation of goods to customs  represents the notification to the customs 
authorities, of the arrival of goods at the customs station or any other place designated or approved by the customs authorities, wher eby goods are made available for control 
by the customs authorities; 
 e) Customs authorities embodies the national customs Administration responsible inter 
alia for applying the customs legislation and any other entity empowered under the 
national law of customs for the said purpose. 
 f) Authorization for Release of goods covers the act whereby the customs authorities 
make goods available for a particular pe rson, for the purposes specified in the 
procedures under which they have been placed; G/VAL/N/1/CPV/1 
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   g) Buying commissions means the fees paid by an import er to his agent for the service 
of representing him, in the purchase of the goods and respective determination of value. 
 h) Customs controls  deals with specific acts performed  by the customs authorities, in 
order to ensure the correct application of customs rules and other legislation 
governing the entry, exit, transit, transfer, storage and end-use of goods moved 
between the customs territory of Cape Verde, and any other third countries.  
 i) Credit survey  stands for the Facility established by Decree No. 146/91 of 
10/05/1991, for customs agents and cust oms brokers, and other entities, enabling 
them, namely, the benefit of a suitable bank guarantee, the authorization for the 
removal of goods in customs clearance pr ocess after examination, before the 
verification of the customs debt. 
 j) Credit of Duties  means the  Facility established by Decree No. 146/91 of 05/10/1991, 
to any applicant interested in the clearan ce of goods declared for consumption, upon 
posting of a guarantee subject to the payment of duties and other customs taxes 
thereof with interest accruing on the debt payable in respect of those goods. 
 k) Declarant signifies the person making the customs declaration on behalf of him, or 
the person on whose behalf such statement is made.  
 l) Customs duties and Other charges covers the Taxes, fees or any other charges 
excluding import duties, which are collected or in connexion with the importation or exportation of goods and whose revenues ar e legally committed to the customs 
authorities. 
 m) Holder of the goods stands for the person who is th e owner of the goods, and has a 
similar right of disposal over them, or who has physical control of them;  
 n) Debtor  is any person liable for payment of a customs debt for the amount of the 
import duties;  
 o) Export duties  covers the customs duties payable on the exportation of goods; 
 p) Import duties means the  customs duties  and charges  payable , on the importation of 
goods; 
 q) Payment Release  stands for the release of payment under the terms of law from 
obligations to pay the import duties and other charges due;  
 r) Customs debt is a payment made by the person who is liable to pay import duties 
upon importation of goods pursuant to the national legislation; 
 s) Correlated debt  is a debt generated by other taxes that fall on the value of the goods 
being imported or exported, the payment or collection to fit the customs authorities, as well as the debt related to the fine imposed in case of misdemeanour tax customs;  
 t) Customs  means  a place appointed by the Cape Verde customs authorities for control, 
supervision, and presentation of goods, and for the payment of any duty chargeable 
on any goods being imported or exported;  G/VAL/N/1/CPV/1 
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   u) Customs supervision means actions taken in general by the customs authorities, with 
a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such customs control are observed; 
 v) Customs formalities stands for  the implementation of the relevant measures carried 
out by the person concerned and by the cu stoms authorities, for compliance with the 
customs legislation; 
 w) Risk management means  the systematic likelihood of risk and the implementation of 
all measures necessary for limiting exposure to  the risk.  This includes activities such 
as collecting data information, analysis and risk assessment, and control, regular 
monitoring and reviewing of activities and process outcomes; 
 x) Import means the import of goods into the national customs territory; 
 y) Importation for consumption means bringing goods into the customs territory of 
Cape Verde from territories outside Cape Verde, and releasing them free circulation on payment of duties and other charges on importation ; 
 z) Customs legislation means the body of legislation made up of the following:   
i) Laws governing duties and charges, wh ich collection are the responsibility of 
the customs authorities; 
ii) Customs Code and the provisions for its implementation; iii) Common Customs Tariff, its preliminary instructions and related 
Nomenclature, meaning the Nomenclatu re of the Harmonized Code System 
of Goods, and the General Interpretative Rules; 
iv) Legislation concerning the franchise regime; 
v) Any international agreements containi ng the customs provisions in so far as 
they apply to Cape Verde 
 aa) Temporary Export Goods means goods placed under the outward processing 
procedure; 
 bb) Import Goods means goods placed under a suspensi ve procedure and goods which, 
under the inward processing procedure in the form of a drawback system have 
undergone the formalities of release for free circulation; 
 cc)    Goods in an unaltered state means import goods, which, under the inward 
processing regime or a transformation pro cessing customs control, have undergone no 
form of processing; 
 dd) Equivalent Goods means Cape Verde produced goods, which are used instead of 
import goods for the manufacture of compensating products; 
 ee)  Goods in free circulation means imported goods on which all the import formalities 
have been complied with and any customs duties or charges having an equivalent 
effect are payable on condition that they ha ve not benefited from a total or partial 
drawback of such duties or charges; 
 ff) Prohibited goods  are those goods whose transit, importation and exportation are 
prohibited under applicable law;  G/VAL/N/1/CPV/1 
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   gg) Goods subject to restrictions or import and export restrictions  are those goods 
whose import or export are subject to speci al conditions or restrictions under the 
applicable law; 
 hh) Processing operations  means the working of goods, including erecting, assembling 
or fitting them to other goods, which consists of:  
i) the processing of goods; 
ii) the repair of goods, including restor ing them and putting them in order; 
iii) the use of certain types of goods descr ibed by the national authorities, which 
are not found in the processed product s, but which allow or facilitate the 
production of those products, even if they are entirely or partially used up in 
the production process. 
 ii) Customs Tariff  means the legal statute consisting of charts or tables that are marked 
in various goods systematically distribute d and coded in their headings, subheadings 
and tariff items, on the basis of which tax rates are set for those goods entering the 
customs territory of Cape Verde; 
 jj) Transition period covers the period  under the Prot ocol of Accession of Cape Verde 
to the WTO. Such period refers to the Resolutions and paragraphs 73/VII/2008 and 
99/VII/2009, respectively, of 19/06/2008 and 11/05/2009, and the Agreement on 
Article VII of GATT that does not fully appl y to the country however attached to the 
following requirements:   
 The application of existing and future legislati on on the matter to all imports, according to the 
non-discriminatory principle of "most favoured nation", of non-introduction in the prevailing 
legislation of changes that result in a level of comp liance with the Agreements existing at the date of 
accession to the WTO.  This aims at creating the enabling conditions, using technical assistance to 
ensure full implementation of the Ag reement after the transitional period;  
 kk) Post-transition period  is the period from which the Agreement on Article VII of 
GATT (General Agreement on Tariffs and Trad e) shall apply in full in Cape Verde. 
Such period replaces the current system of calculating the value of the so-called Brussels Value, following the Decree No. 45.790 of 08 July 1960 based on "normal price", by calculating the value based on the "transaction price" of the goods; 
 ll) Person : means both natural and legal persons, and any association of persons, in due 
course of law, which is not a legal person,  but which is recognized under the national 
law as having the capacity to perform legal acts; 
 mm) Special customs Procedures means any of the procedures for identifying, within the 
same regime, the various customs treatments applicable to goods; 
 nn) Compensating products means  all goods which have undergone a processing 
procedure; 
 oo) Customs regime  means the set of customs procedur es applicable to goods destined 
for imports and exports; 
 pp) Declared Customs regime :  stands for Customs procedure, mode of treatment that 
the declarant confers to the goods or the me ans of transport at the time of customs 
declaration to customs, according to the use or purpose that they intend to give to it,  G/VAL/N/1/CPV/1 
 Page 15 
 
 
  in compliance with standards and procedures prescribed in the Customs Act.  
This regime should take one of the form ty pified by this Code, including the final 
import, temporary import, re-imports, fina l export, temporary export, re-export and 
customs transit; 
 qq) Suspensive System  includes any customs procedure under which the Customs may, 
pursuant to the Code and complementary le gislation, undertake the limited release of 
goods and/or means of transport  imported or exported, with suspension of payment 
of duties and other charges due; 
 rr) Drawback means the repayment or remission regime of import duties on goods 
released for free circulation when exported from the customs territory of Cape Verde 
in the form of processed products; 
 ss) Inward processing suspension system:  stands for the inward processing relief 
arrangements for goods of non Cabe-vedean origin destined for re-export from the 
customs territory of Cape Verde in the fo rm of a compensating product, without such 
goods being subject to import duties or commercial policy measures; 
 tt) Customs Representative:  is the person appointed by a representative in his dealings 
with the customs authorities, to perform the acts and formalities laid down in the 
customs legislation, within  the framework of clearance of goods and transport 
procedures; 
 uu)  Risk:  covers the likelihood of an event that may occur, with regard to the entry, exit, 
transit, transfer or end-use of goods moved between the Cabe-vedean customs 
territory and countries or territories outside that territory, with any of the following 
results: 
i) Prevent the correct application of the national measures pertaining to the 
circulation of goods from and into Cape Verde;  
ii) Compromise the financial interests of Cape Verde; 
iii) Pose a threat to the security and safety of the Cape Verde and its citizens, to 
human, animal or plant health, to the environment or to the consumers. 
 vv) Rate of yield:   means the quantity or percentage of compensating products obtained 
from the processing of a given quantity of imported goods; 
 ww) Holder of the procedure :  represents the person who makes the customs declaration, 
or on whose behalf the customs declaration is made, or the person to whom the rights 
and obligations of that person in respect of a customs procedure have been 
transferred; 
 xx) Transit: is a system under which goods are pl aced and transported, under customs 
control, with suspension of duties and ot her taxes and commercial policy measures, 
from one customs office to another, locat ed either within the national customs 
territory of a country or through the cu stoms territories of  another country; 
 yy) Transhipment:  means the customs regime in which, under customs control, goods 
are transferred from the means of transport in which they were imported to another 
means of transport for exportation.  This tr ansfer being carried out within the customs 
area authorized for importation of goods; G/VAL/N/1/CPV/1 
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   zz) Verification :  Save as otherwise pr ovided, verification shall cover the examination of 
goods and means of transportation and documents; 
 aaa) Verification or Inspection of goods : stands for the operations by which the customs 
authorities undertake the physical examinati on of goods  so as to ensure its nature, 
origin state, quantity, value and tariff sp ecifications, including the respective taxes 
and customs regime they may be subject to for conformity with data in the customs 
declaration; 
 bbb) Verification of documents or examination of the declared goods:   applies for the 
operations by which the customs author ities undertake the examination of the 
documents submitted, including the conformity  of the declaration to the goods stated 
in the documents necessary to fulfil the stated conditions; 
 ccc) Traveller means : any single person temporarily entering or returning to the customs 
territory, for the purposes of legislative framework. 
Article 3  
Customs' Nuclear Mission  
 Customs are the Cape-Verdean most important structure, and a main operational service in 
charge of protection and supervis ion of the national borders within  the framework of international 
trade in goods.  
Article 4 
Definition 
 1. Customs are decentralized State services,  hierarchically and functionally integrated 
into the central ministerial department, with  entrusted powers for public finances, under the 
jurisdictional competence for customs legislation and supervision.  
 2. The customs authorities may also act as criminal police force, in the event of a 
commitment of a fiscal fraud, for prevention and repression, following the co mpetences stated in the 
current Code and other applicable legislation.  
Article 5 
National Customs Territory  
 The Cape-Verdean customs territory shall include  the entire national territory, as stipulated in 
Article 6 of the Constitution of the Republic of Cape Verde, including the islands, islets, the territorial 
waters, inland maritime waters, the surrounding sea and airspaces, as well as the maritime areas upon 
which the State has sovereign rights, namely, the contiguous zone, the Exclusive Economic Zone and 
the continental shelf. 
Article 6 
Scope of the Jurisdiction  
 The customs authorities' jurisdiction shall apply uniformly throughout the national customs 
territory.   G/VAL/N/1/CPV/1 
 Page 17 
 
 
  Article 7 
Territorial Application 
 The criteria underpinning the national customs territory is based on the functionality of the 
customs services, its proximity to the economic operators and general users, as well as major 
efficiency of customs supervisions in the areas of prevention and repression of criminal associations 
in international trade in goods, namely customs fiscal fraud.  
Article 8 
Customs Circumscriptions 
 1. For purposes of geographical distribution of services within the customs 
administration, the customs territory shall be divided into Customs circumscriptions. 
 2.  The surrounding customs territory shall be  sub-divided into municipalities, islands or 
islets, depending on the workload and the importan ce of the said area, for the fulfilment of the 
customs national obligations. 
SECTION II   
AGREEMENTS ON MUTUAL ASSISTANCE 
Article 9 
Information Exchange 
 All public and private entities, legal and natu ral persons may exchange any information not 
specifically required under the customs legislati on, by providing all requisite documents and 
information to ensure compliance with the customs legislation.  
Article 10 
Customs Representation 
 In the event of insufficient logistical material  or human means, when it is not possible for the 
customs authorities to perform extraordinary acts, using their exclusive means, they may legally 
appoint and grant such status to police or military  and maritime authorities for such dealings under 
their competence and on their behalf.   
Article 11 
Special Forms of Cooperation 
 Where necessary, in respect of  their competences, Customs aut horities shall engage in special 
cross-border cooperation with all stakeholders, polic e and military forces, involved in security of the 
national territory.  The objective is the preventi on and suppression of offenses against national laws, 
and, in particular, fiscal frauds resulting in serious threat to public health, in combating illicit traffic in 
drugs and weapons, the commercialization of plant and animal species under extinction, counterfeit 
goods and infringement of intellectual property rights. 
Article 12 
Customs Mutual Administrative Support 
 1. With a view to strengthening instituti onal collaboration and providing the enabling 
international trade environment for fair, equita ble trade, the national customs authorities shall 
collaborate with multilateral international institutions  in customs related ma tters and international G/VAL/N/1/CPV/1 
Page 18  
 
  trade in goods and sign customs cooperation and mutu al administrative assistance agreements with 
other cross-border partners and related customs ad ministrations, particularly the Portuguese speaking 
countries. 
 2. For purposes of customs cooperation agre ements, and a principle of reciprocal 
application of measures of mutual assistance, the na tional customs authorities shall be authorized to 
exchange information with foreign competent bodies.   Such exchange shall be made in connection 
with registries, acts, official reports and other doc uments concerning operations of infringements to 
the laws applicable at points of entry and exit of goods, in their customs territories. 
Article 13 
Professional secrecy 
 1. Communication of all required informa tion by the customs authorities within the 
framework of the current code, in the course of performing their duties, which is by its nature 
confidential or which is provided on a confidential basis shall be covered by the duty of professional 
secrecy.  The competent authorities shall not disclo se such information without the express consent of 
the competent authorities who provide it. 
 2.  Except for the purposes of customs cont rols as provided for under the above article, 
any disclosure or communication of information sh all only be allowed by the customs authorities, 
who are obliged to do so, pursuant to the provisions  in force, particularly in connection with legal 
proceedings. 
Article 14 
Protection of the Customs Data 
 Any person operating in the field of internati onal trade or subject to customs jurisdiction 
authorities, may request information provided be kept in an organized manner by the customs, 
namely, commercial registry and other Registration relating to customs activities during the five-years 
period, and for at least the end of the calenda r year in which the goods were dealt with. 
Article 15 
Information Disclosure 
 1. At the request of the customs authorities,  any person involved in key customs data 
conservation shall:  
 a) Put at the disposal of the customs auth orities, all requisite documents and information 
related to the customs operations; 
 b)  Make available to the customs authoriti es, copies of the said documents and registries 
following the provisions of the law; 
 c) Respond to any question pertaining to cu stoms inspection and related documents and 
registries. 
 2. In the event of an electronic data exchange, or any other between the customs 
administrations, that includes access to the computer or any other systems, the person displaying them 
should operate the electronic equipment, with a vi ew to enabling full consultation of information 
available by the customs authorities.  G/VAL/N/1/CPV/1 
 Page 19 
 
 
  Article 16 
Accounting for Stocks 
 Following the stipulations of this Code and applicable legislation, all holders of the 
suspensive customs regimes, economic manageme nt bodies of temporary storage warehouses, bonded 
warehouses, businesses and commercial free zones, and operators authorized to engage in economic 
activity, must keep their stock Registration, in a form approved by the customs authorities, following 
the stipulations of this Code  and applicable legislation. 
Article 17 
Electronic Stock Registration  
 In order to simplify the current arrangements for stock record documents and regulate the 
processing of the present Code, a computer-based system  for uploading electronic files will be used in 
order to eliminate the current requirement for a regular reporting to the customs authorities. 
Article 18 
Information Dissemination by the Customs Authorities 
 Customs and other competent authorities may act  jointly, and collaborate with agents of 
customs formalities, by providing them the informa tion they request on the application of the customs 
law, by maintaining a regular dialogue with the economic operators and othe r authorities engaged in 
international trade in goods.   
Article 19 
Special Forms of Cooperation 
 Particular forms of collaboration with the cust oms authorities and the interested parties shall 
include the clearance operations, previous examinatio n of origin, tariff classification and other issues 
stipulated in the legislation. 
Article 20 
Entities of the Maritime and Air Sectors   
 Customs and other competent authorities shall also cooperate with all public and private 
sector services, in the area of maritime and air transportation security, for maritime and airport 
security, civil aviation, port and airport infrastru cture management entities, and operators of the 
maritime and air transportation sectors, as well as related business companies and means of transportation.  G/VAL/N/1/CPV/1 
Page 20  
 
  CHAPTER II 
CUSTOMS ACTIVITIES 
SECTION I 
LEGAL BASIS 
Article 21 
General Administrative Principles 
 Customs operations shall provide for gene ral administrative procedures, namely, the 
simplification of legislation, transparency, particip ation of all stakeholders and simplified accelerated 
procedures and processes. 
Article 22 
The Legal and Simplified Principles 
 The proposed simplification of procedures, cond itions and customs rules are to be observed in 
matters established in the Customs Code and when ever possible, they shall be made simpler. 
Article 23 
Principle of Technical Discretion 
 The customs action shall be designed to coll ect samples by selecting where possible based on 
risk analysis of loss of revenue to the State and other statutory functions. 
Article 24 
The Proportionality Principle 
 Customs control shall not go beyond what is necessary and appropriate for implementing the 
customs legislation in force. 
Article 25 
The Principle of Audit-Based Control  
 Customs control shall include audits of all entitie s directly or indirectly involved in customs 
operations, or in operations of intern ational trade.  Such audits are to  be performed, before or after the 
clearance of goods and or means of transport. 
Article 26 
Principle of Compensation 
 1. The services provided by customs are pa id, except in special cases provided for in 
this Code or the general law. 
 2. Remuneration for services rendered by th e customs is to be done by means of 
payment of the fees. 
 3. The sum charged by customs shall confin e to the law on the general system of State 
taxes.  G/VAL/N/1/CPV/1 
 Page 21 
 
 
   4.  Notwithstanding the preceding paragraphs, the owners and consi gners are liable such 
payment, in light of the charges set forth in th is Code for the movement of goods for inspection 
purposes. 
Article 27 
Uniform Application of the Customs Legislation  
 1. The customs legislation has been made to apply uniformly throughout the customs 
territory of Cape Verde.  
 2. Except, according with the provisions of  the preceding paragraph, the free zones and 
free warehouses, which shall follow the provisions of the specific legislation.  
Article 28 
Directives and Explanatory Notes  
 The customs authorities shall issue directives a nd explanatory notes for backing up this Code, 
and the legal provisions for the harmonization of th e practices with a view to ensuring transparency 
and fair treatment of the economic operators, namely  regarding the rules of origin, determination of 
customs value, tariff classification and applica tion of anti-dumping and countervailing duties, if 
deemed necessary. 
Section II 
SIMPLIFICATION OF ADMINISTRATIVE PROCEDURES AND ELECTRONIC 
CUSTOMS SERVICES 
Article 29 
Electronic Customs Services 
 1.  The services integrating the customs system  shall be subject to successful passage to 
electronic process, with the aim of ensuring an e fficient client-oriented approach, by reducing the 
burden on customs costs.  This shall also facilitate the entire logistics chain of international trade in 
goods, namely; the free flow of goods entering th e national territory, which shall contribute to 
strengthening the security of international tr ade, environmental and consumer protection. 
 2. The provision of electronic customs shall give rise to the creation of more 
specialized, efficient and effective control mechanisms  of risk analysis, as well as the establishment of 
an electronic customs environment, compatible w ith the advancement of information technology and 
the national projects in the area of indirect taxation. 
Article 30 
Guiding Principles  
 The modernization of the customs services sha ll be in line with the guidelines of the World 
Customs Organization, the World Trade Organization and the National policy on e-government, aiming at the implementation of a simple and pa perless environment for both customs and economic 
operators. G/VAL/N/1/CPV/1 
Page 22  
 
  Article 31 
Rules to be Observe in Personal Data Processing  
 Where the computerization of customs services involve the processing of personal data, the 
legal constitutional and statut ory provisions shall apply. 
Article 32  
User of the Customs Services  
 As appropriate, the rights and obligations of  the users of customs services shall vary, 
depending on their status before customs, starting from general administrative and or general tax law. 
Article 33 
Priority Features 
 The computerization of the customs services shall facilitate the dematerialization of the 
customs processes and procedures, namely the electronic process of customs clearance of goods, the institutionalization of electronic customs declarati on and the creation of a "one stop shop" whenever 
circumstances so require, following the principles of  simplification and rationalization of procedures 
and circuits. 
Article 34 
Characteristics 
 1. The software solutions applied to cust oms shall be accessible, inclusive and inter-
operational, providing safe and reliable interface be tween the customs administrations, the economic 
operators and other services and national entities involved in monitoring the import and export of 
goods. 
 2. The customs software solutions shall also hold a safe and reliable interface between 
the national customs administration and the cust oms administrations of foreign partners and 
international institutions, on multilateral customs is sues and international trade in goods, so as to 
enable the electronic exchange of relevant data between them, in the exercise of their missions. 
Article 35 
Computerised Customs Asycuda + +  
 1.  The dematerialization of foreign trade processes and procedures provides for 
electronic exchange of data information relating thereto, will be carried out by means of an 
ASYCUDA + + Automated System of Customs Data  Analysis or any another advanced system. 
 2. Asycuda is a multipurpose software app lication that is inter operable networking 
services enabling the connection with the national operators between themselves and the national 
customs administration, foreign counterparts and in ternational institutions, by generating electronic 
exchange of data of interest for the exercise of their functions. 
 3. The system of access to the rules for operational management generates the basis 
supporting the ASYCUDA + + for the electronic subm ission of documents subject to disclosure by 
the Government.   G/VAL/N/1/CPV/1 
 Page 23 
 
 
  Article 36  
Adherence to a Strategic Plan 
 1. The computerization of the customs se rvices follows a multi-annual strategic plan, 
approved by the Government member responsible fo r Finance, by proposal from the General Customs 
Directorate, who must also put forward further updates. 
 2.  The strategic plan includes the com puterization of customs services, including: 
 a) The definition of strategies and require d resources and the development phases of the 
process of computerization of customs services; 
 b) The mechanisms for coordinating all activ ities relating to computerization of customs 
services shall be made to utilize the availabl e resources as efficiently and rationally as 
possible; 
 c) The tools for coordination of the lega l and operational aspects and the training of 
human resources and development of IT solutions required; 
 d) Coordination of enforcement activ ities carried out by all stakeholders. 
Article 37 
Hearing of the Partner Institutions  
 The Customs hear, during the development a nd implementation of the strategic plan, all 
stakeholders in the process of monitoring the im port and export of goods, especially those agents and 
organizations representing the operators by introduc ing, if necessary, a consultation mechanism with 
the regular partners of the said entities. 
SECTION III 
UNENFORCEABILITY OF THE CUSTOMS LEGAL ACTS  
Article 38 
The Right of Appeal 
 1. The act of application of the customs legislation affecting the rights and interests 
protected by law, may be appealed under the ge neral law and the specificities of this Code. 
 2. The following acts shall be open to challenge: 
 a) The acts for determining the customs va lue, origin and tariff classification of the 
goods subject to customs clearance; 
 b) The refusal of customs intervention in  relation to goods suspected of infringing 
intellectual property rights; 
 c) The rejection of application for recognition of tax benefit; 
 d) The refusal to accept a guarantee for cl earance of commodities, and the disputed 
customs valuation, tariff classification and origin. 
Article 39 
Structure of the Customs Litigation  
 The customs litigation shall comprise the techni cal litigation, the customs-litigation, the tax 
litigation and the customs administrative litigation.   G/VAL/N/1/CPV/1 
Page 24  
 
  Article 40 
Scope 
 1. The customs litigation focuses on the techni cal customs complaints relating to tariff, 
origin and value of goods subject to customs clearance. 
 2. The customs tax litigation concerns the investigation and pro secution of crimes and 
infringements of customs tax. 
 3. The customs technical litigation relates to  the customs administrative procedures for 
the regularization of the situation of abandoned goods found in the terms defined in this Code, as well 
as the procedures for implementing the measures desi gned to ensure the rights due and other charges 
prescribed by law. 
Article 41 
Tax Crimes Trial 
 The jurisdiction for the offen ces of criminal customs tax is established in the Constitution and 
the law. 
Article 42 
The Right of Appeal  
 The Customs Tax Court is the competent court to hear the appeal of the acts of customs 
authorities against tax matters at the Supreme Court.  
CHAPTER III 
PROIBITIONS AND CONTROLS AT IMPORTATION 
AND EXPORTATION OF GOODS 
Article 43 
Prohibited Importations   
 1. For purposes of application of the cu rrent Code, all goods whose importation and 
exportation are prohibited under any heading, either subject to the restrictions imposed by the rules of quality, packaging or special formalitie s, shall be considered prohibited. 
 2. Goods are prohibited, if not accompanied at imports and exports, by a specific valid 
permit legally required for the purpose, namely, auth orization, licence, certificate or any other similar 
documents. 
Article 44 
Object of the Restrictions  
 The prohibitions and restrictions on imports and exports of goods shall comply with the 
provisions of the national legislation and the agreem ents and international conventions in force.  
They generally aim at supporting and protecting the relevant values for the na tional and international 
communities concerning the health sector, public morality, public security, historic, artistic and 
cultural state assets, the environment and fair and legal trade relations.  G/VAL/N/1/CPV/1 
 Page 25 
 
 
  Article 45 
Trading in Endangered Species of Wild Flora and Fauna Under Extinction 
 The trading in national livestock plants, ve getables, endangered species of wild flora and 
fauna threatened with extinction, their parts or re lated manufactured products shall be ruled by the 
provisions of this matter in Article No. 86/IV/93, of 26 July 1993, which matrix is stated in the 
Washington Convention of 3 March 1973. 
Article 46 
Intellectual Property Rights 
 1 . The importation, exportation or transit of  goods, which infringe intellectual property 
rights as stipulated in related legislation, agreem ents and international treaties or international 
conventions that Cape Verde is  bound, shall be prohibited. 
Article 47 
Consequences of Law infringement  
 Within the framework of customs authorities, in  the case of goods, the final judicial decision 
in the event of a violation of the intellectua l property rights has the following consequences: 
 a) Prohibition of entry, clearance and re lease of imported or e xported goods, through 
customs in any circumstances, if the said goods, based on prima facie evidence are placed in free circulation, under a suspensive or economic regime, in a free zone, for exportation or re-exportation, without prejudi ce to the partial destruction foreseen in 
the above paragraph.   
 b) Admission, abandonment and total or par tial destruction, depending on whether or 
not some parts of the consignment of goods in question can be reused, without 
prejudice to intellectual property rights, in case it is legally recognised as being the sole possible customs destination for the said goods. 
Article 48 
Marketing Standards and Sales 
 Subject to compliance with international conve ntions, the importation of food products of any 
nature or origin, which do not meet the legal or  regulatory obligations imposed on food or similar 
national products, shall be prohibited for marketing and sales purposes.  
Article 49 
Specific Restrictions 
 For reasons relating to the need to safe guard a consignment of goods and means of 
transportation, special characteristics are fixed by the Government, namely lin ked to the tonnage of 
vessels destined for transportation of goods that re quire such precautionary measure, as well as special 
rules for the packaging of sensitive or dangerous goods.  
Article 50 
Obligations of Importers 
 Regardless of the obligations of this code , importers and exporters are subject to the 
regulation of the control of foreign trade and exchange. G/VAL/N/1/CPV/1 
Page 26  
 
  TITLE II 
COSTOMS ADMINISTRATION  
CHAPTER I 
SCOPE AND MISSIONS 
SECTION I 
GENERAL PROVISIONS 
Article 51 
Top Management  
 The customs administration is driven upwards  by the Government member responsible for 
finance and central services comprising a territorial basis.   
Article 52 
Empowerment 
 Customs authorities shall be responsible fo r the general administrative principles of 
promoting, coordinating and executing the cust oms policy measures pertaining to management, 
betterment of the customs system as well as the exercise of customs authorities, namely: 
 a) Ensure the protection and safety of public  health, environment, the protection of the 
national historic, artistic and cultural patr imony of archaeological and intellectual 
property, control the entry and exit of goods  and means of transport from the national 
customs territory, as well as transit, transfer, storage and end-use of goods moved 
between the national customs territory and other territories; 
 b) Prevent and suppress, in close co-operation with  other organs of the national security 
system, the illicit traffic in narcotic dr ugs and psychotropic substances, weapons, 
works of art, antiques, and the findings of historical remains and submarines ;  
 c) Guarantee, at their level, the prevention and repression of money laundering, assets, 
rights and values, ensuring the implementati on of measures to control the entry and 
exit of the national currency or foreign me thods of payment on active bonds from the 
customs territory; 
 d) Represent the National Treasury at the Cust oms Tax Court, the Courts of appeal and 
the Supreme Court and any other bodies on litiga tions, in matters of customs tax, in 
accordance with the law; 
 e)   Supervise and exercise control over th e national customs territory for tax, economic 
protection and social security, public health  and the protection of artistic and cultural 
heritage;  
 f)   Administer the international transac tion taxes on consumption and other expenses 
that are not the responsibility of the General Taxation Directorate; 
 g)  Exercise in respect of tax justice, the powers conferred by law or regulations;  h)   Assist the judiciary authorities, in acc ordance with the laws of criminal procedures 
and penal process; 
 i)    Support the national system of food  control, by ensuring compliance with laws, 
regulations, instructions, orde rs and other rules on monitoring the health safety and 
quality of food, organizing the prevention of their violations; 
j)   Provide assistance in the implementation of the Government customs policy and 
examine their effects on the national economy;  G/VAL/N/1/CPV/1 
 Page 27 
 
 
   k) Assist in implementing the National Plan for Civil Aviation Security, providing 
support at that level to the aeronautical au thorities and police force, as requested for 
the adequate performance of their mission; 
 l)   Promote preventive and repressive acti ons in respect of economy and public health 
law infringements; 
 m) Collaborate in the drafting of laws  and regulations within its competence.  
Article 53  
Services Territorial Basis  
 1.  At the operational level, the tasks of  the customs administration services are assured 
by the territorial basis. 
 2.  Such services include basic territorial customs, customs offices and customs posts. 
Article 54  
Directorate of the Circumscription  
 The basic territorial services are integrated in to territorial circumscription customs, which 
have board acting essentially on the monitoring se rvice support and coor dination of peripheral 
services in their region.  It also carries out executiv e functions that for reasons of hierarchy are not 
part of the assignments for those services.  
Article 55 
Customs Staff 
 A special group of officials, with powers  and privileges necessary to accomplish their 
missions, serves the customs administration.  
SECTION II  
JURISDICTION OF TERRITORIAL-BASED SERVICES 
Article 56 
Customs Functions 
 It lies within the competences of the customs the performance of management duties, control 
and supervision of the customs clearance of goods and means of transport, movement of people and 
goods on entry, permanence, transit and departure from the customs territory.  Customs authorities 
shall also act in prevention, detection and prosecutio n of tax offenders, and payment and collection of 
customs duties and other taxes, whose management is under their responsibility. 
Article 57  
Customs' Specific Powers  
 In carrying out its duties, the customs should, in particular: 
 a)  Visit, when deemed necessary, any vessels navigating in the customs area, examine 
the manifests and other ship's documents or any questions of interest to customs, as 
well as on arrival in ports, for compliance with  the formalities prescribed in laws and 
regulations; G/VAL/N/1/CPV/1 
Page 28  
 
   b)  Agree with the other competent authoriti es in the designation of the piers of the ships 
in different ports and work with the fiscal po lice, either on board sh ip or externally, in 
the wharf and its margins; 
 c)  Examine the aircraft, when deemed appropriate, either on arrival or departure, check 
that customs documents are in proper or der, exercise, under regulatory powers, 
similar activities to those mentioned in relation to maritime and inland 
transportations;  
 d)  When appropriate, check the statemen ts and other documents concerning both cargo 
and passengers, from ships and military airc rafts arriving at ports and airports; 
 e)  Proceed with due legal formalities, the searches, whether personal or in shops, 
warehouses, houses, boats and other means of  transportation or any other locations;  
 f)  Supervise and monitor within the ports and airports, the movement of cargo, 
unloading, transfer, circulation, trans it, transhipment and export of goods;  
 g)  Oversee the entire service order of goods, carrying out assessment and collection of 
duties and other taxes, which are payable over and organize the accounting and 
statistical data; 
 h)  Provide the storage of goods in warehouses under the customs administration, or any 
other uses, for goods under such category; 
 i) Prevent tax offenses under this Code and ot her laws and intervene in order to punish 
its perpetrators under the law; 
 j)  Proceed to sealing or stamping of goods, in accordance with the provisions 
established by law; 
 k)  Intervene in the case of damage of the goods imported, in accordance with their 
respective legal provisions; 
 l) Collect the spoils arriving to the cust oms territory and organize the necessary process 
following the regulatory provisions;  
 m) Make the sale of seized goods as well as abandoned or delayed goods, beyond the 
legal time limits;  
 n)  Interfere in cases of shipwreck, according to the maritime authorities, responsible for 
services supervision or make arrangements in  order to safeguard the interests of both 
the State and individuals, and provide passe ngers and ships' crews with the necessary 
assistance, under the laws and regulations , in the case of goods found at sea;  
 o) Inspect the vessels, in speci al cases under the jurisdiction;  
 p) Undertake the examination and collection of customs duties, excise taxes on 
spending, as well as other income, which recovery is their responsibility;  
 q)  Safeguard the economic, moral and assets in terests of the country's customs territory;  
 r) Assist the health authorities in carryin g out their functions in accordance with the 
relevant regulations and provide the necessary assistance to the Post Office services 
in the implementation of the postal regulations;  
 s) Give support at the request of the maritime and air or police authorities, for full 
performance of the services under their competence;  
 t) Provide, in general, the necessary assist ance requested by any authority for full 
compliance with the laws, without prejud ice to the customs and tax services;  
 u) Supervise the monitoring of the Customs, under the law, and perform other 
surveillance tasks needed to defend the interests of the entire State; 
 v) Follow all the provisions prescrib ed by the customs legislation;  
 w) Make available in all other cases, the s upport needed the functions to intervene in the 
performance of any tasks specified in the laws and regulations.  G/VAL/N/1/CPV/1 
 Page 29 
 
 
  Article 58  
Customs Delegations 
 The customs offices are territorially based services, responsible, essentially, for performing 
the acts and operations of manageme nt, control and supervision of the customs clearance of goods and 
means of transport. 
Article 59 
Customs Posts  
 Customs posts are territorially based services responsible, particularly for monitoring and 
supervision of tax zones and customs buildings, and police personnel headed by the Fiscal Guard. 
CHAPTER II 
CUSTOMS SUPERVISIONS 
Article 60 
Scope 
 Customs control shall be exercised by the cust oms territory, and in particular in areas of 
special supervision, known as fiscal zones.  
Article 61 
Subdivision 
 Customs enforcement covers the following areas: 
 a) Land enforcement, including the policing and surveillance carried out namely, 
outside the customs buildings, warehouses and customs clearing buildings, customs 
stations and free trade zones, in fiscal or actual border zones and in aerodromes and 
airports; 
 b) Maritime surveillance, including policing and vigilance, carried out namely, in the 
ports, bays and anchorages, in the territorial  waters under their jurisdiction, in island 
waters and contiguous waters; 
 c) Air enforcement, including policing and vigilance carried out namely, in respect of 
aircrafts.  
Article 62 
Customs Tax Zones  
1. In the customs tax zones, customs superv ision enforcement is ensured on a general or 
permanent basis. 
 2. Areas of special enforcement or tax areas will be organised along the land and sea 
borders covering:  
 a) The ports, harbours and anchorages; 
 b) The sea area to a distance of 12 nautical miles, starting from the low water mark;  c) A land area of 10 km, to run from the shoreline;  d) A range of 2 km around airports and ports; 
 e) A range of 2 km around the location of customs offices; 
 f) A range of 2 km around free zones.  G/VAL/N/1/CPV/1 
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   3. The calculation must be made because of distances in a straight line, with no account 
taken of the winding nature of roads. 
Article 63 
Enforcement  of the Contiguous Zone 
 As stipulated in the law of delimitation of th e national maritime zone, and without prejudice 
to the provisions in the international convention in force in the Cape-Verdean national legislation, the 
customs authorities can exert the necessary supervis ion in a contiguous zone.  The objective is to 
prevent and punish infringements of the customs law and regulations comm itted on its land territory, 
inland waters, territorial seawaters and archipelagos.  
Article 64 
Construction on the Coastline 
 1. Without prejudice to the enforcement powe rs inherent to maritime authorities on the 
use, enforcement and granting of the public domai n seaports, inlets, anchorages and sea for a distance 
of 20 metres, when it comes to settlements, and 50 metres in other cases from the low water mark , 
wharfs, walls and bridges.  No cons truction shall be carried without prior authorization of the minister 
of finance responsible for the area, in close cons ultation with the general customs directorate.  
 2. Exceptions to this provision are buildings  constructed by the ports administration and 
maritime authorities, which should though give pr ior knowledge of this fact to the customs 
authorities. 
Article 65 
Surveillance on Board Vessels   
 1.  All anchored vessels in the national po rts, carrying out operations for loading and 
unloading of goods of foreign origin, shall be vis ited on board by the customs enforcement officers, 
for purposes of carrying out a full supervision 
 2. In cases where such operations are not ca rried out, the supervision on board shall be 
established when necessary. 
Article 66 
Accidents at Sea 
 If a disaster to shipping or vessels occurs or with goods subject to customs action, customs 
staff should take all the necessary steps to save them selves from injury and inform their superiors of 
the occurrence.  
Article 67 
Control of Goods 
 In the ambit of supervision of goods under their responsibility, the customs administration 
may carry out all customs control deemed necessary, before or after the exit of goods.  Such activity 
comprises the verification of the types of goods, the co llection of samples, contro ls of data declaration 
and the existence of authentic documents, accoun ting invoices of the economic operators and other 
registries, the inspection of the means of trans portation, merchandise and other goods carried out by 
persons, and undertake official inquiries of similar nature.  G/VAL/N/1/CPV/1 
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  Article 68 
Duty of collaboration 
 Any person directly or indir ectly involved in the accomplishment of customs formalities shall 
provide the customs authorities with all the requisite  documents and information, irrespective of the 
medium used, and all the requisite assistance, at th e request of the customs authorities and within any 
time limit specified. 
Article 69 
Professional Secrecy 
 All information which is by nature confidentia l or which is provided on a confidential basis 
shall be covered by the duty of professional secrecy,  and any disclosure shall be considered pursuant 
to the law.  
Article 70 
Coordination with the Public Services 
 1.  Customs enforcement activities are overseen by the customs authorities, and 
implemented in close cooperation with all administ rative authorities in the public sector, particularly 
the National Police, as fiscal and customs authority and the Judiciary Police, as a board of supervision 
and oversight with competences for fighting against crimes and repression.  
 2.  Within the general framework of co llaboration with all public services, customs 
authorities may request from the administrative author ities, all the assistance they  need to execute any 
extraordinary matters, which must be carried out within  the area of their jurisdiction, or in some cases, 
obtain support from the fiscal authorities. 
Article 71 
Collaboration with the Fiscal Guard 
 The coordination with the National Police is undertaken by the Fiscal Guard, as a board with 
specific responsibility for prevention and fight against customs fiscal frauds.  In addition to supervision and oversight inside the customs terri tory, they shall also collaborate with the fiscal 
administrative board in the fight against fiscal fraud,  tax evasion, ensure gene ral coordination within 
the framework of the national security system and crimes in general and the drug trafficking, and 
illegal importation of weapons and explosives in particular.   
Article 72 
Collaboration with the Coastal Guard  
 The customs enforcement is al so exercised in a special manne r with the Coast Guard, as a 
complementary board to the Armed Forces, with the mission of policing and vigilance  in both air and 
maritime spaces under the national jurisdiction.  It fa lls also within their sphere of competence, the 
supervision of board vessels and embarkations ca rrying out illicit operations, namely general frauds 
and customs fiscal frauds, illegal fishing and pollution,  as part of their specific mission of defence and 
protection of the country's economic interests in the sea, following the national jurisdiction.  G/VAL/N/1/CPV/1 
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  Article 73 
Ways of Collaboration 
 The collaboration between the customs admini stration and the Fiscal and Coast Guard, in 
matters of customs supervision, is carried out in accordance with the Organic laws of the two boards, 
and other specific legislation applicable to forces and services. 
Article 74 
Cooperation between Authorities  
 1. Whenever deemed necessary, under the ambit of the customs competence, if other 
authorities carry out the control of  goods, the customs authorities sh all, in close collaboration with 
those other entities, make all the necessary efforts so that the controls are carried out, at the same time 
and in the same place as customs controls were undertaken. 
 2. In the framework of the controls referre d to in the preceding paragraph, and whenever 
deemed necessary to minimize risks and fight against fraud, the customs and other competent authorities are authorized to supply to the qualified au thorities of foreign countries, all the data they 
possess. Such data shall be related to the entry, ex it, transit and storage of goods, including the traffic 
of goods by postal mail, between the Cape-Verd ean customs territory and foreign territories.  
Article 75 
Customs Postal Stations  
 1. The entities responsible for postal services are subject to customs control, under the 
conditions laid down in the postal services' national legislation and the Conventions and arrangements 
of the Universal Postal Union.  The postal mail sha ll be subject to pay duties and other charges, whose 
collection is the responsibility of the customs admini stration, and of goods subject to restrictions or 
entry and exit formalities. 
 2. Customs officers have the right of access to postal stations, fo r carrying out customs 
formalities of international shipme nts of goods entering and leaving the national territory, regardless 
of the means of transportation utilized 
 3. Postal Station stands out as an activit y covering acceptance, treatment, transportation 
and distribution of customs posts and internationa l postal mails, meaning postal mails coming from a 
third State or destined to the said State originating inside Cape Verde.  
 4. Postal mails cover correspondences, ch equebooks, catalogues, ne wspapers and other 
periodical publications and postal parcels. 
 5. The verification and customs control of postal mails are dealt with in full compliance 
to the legal and constitutional provisions, establis hing the non-violation of la ws and regulations and 
the degree of secrecy applicable to correspondences. 
Article 76 
Monitoring the Routing of Hallucin ogenic and Psychotropic Substances 
 In order to check possible breaches of cu stoms import and export or the possession of 
substances and plants classified as narcotic drugs or  psychotropic substances, to identify their owners, 
and to make seizures under the present Code, custom s enforcement officers, are authorized by the 
Minister responsible for the area of Finance, un der the conditions laid down by the board of 
supervision of the Public Prosecution Office, to act under his supervision, monitor the routing of these  G/VAL/N/1/CPV/1 
 Page 33 
 
 
  preceding, substances or plants, destined to illicit traffic at entry or exit of the customs national 
territory.  
CHAPTER III 
CUSTOMS AGENTS 
Article 77 
Special Protection by other Authorities  
 Customs officers enjoy special protection fro m civil authorities and police, who should, 
whenever requested to do so, give them the suppor t essential to an effective performance of their 
function, namely to end any illegal activities being carried out. 
Article 78 
On-going Support  
 Because of the special nature of their functions, customs agents are called upon and 
considered to be on duty permanently. 
Article 79 
Use and Bearing of Arms 
 1.  Customs officers have the right to use and bear arms, with or without a licence.  
 2.   The use of a weapon, particularly of a firearm, should be made only as a measure of 
extreme duress, provided that it is adequate and pr oportionate to the circumstances of each case and 
does not result in serious danger to life or physical integrity of others, in addition to the targeted 
person, without prejudice to the law on legitimate defence or other cause of exclusion of illegality.  
 3. In particular, use by customs officers can be made of a weapon within the limits 
defined in the previous paragraph, namely when: 
 a) Violence is exercised against them or  when threatened by armed individuals; 
 b) They cannot detain, by other means, vehi cles, vessels and other means of transport, 
whose drivers do not obey an order to stop; 
 c) It is not possible, otherwise, to oppose the passage of a group of people, who do not 
comply with the orders addressed to them. 
Article 80 
Prerogatives 
 1. Customs officers  are entitled to the following prerogatives and rights, namely: 
 a) Free admission to the wharves, aerodromes and airports, ships, aircraft and any other 
vehicles, as well as any enclosures subject to customs supervision; 
 b) Access to both entities services and any enclosures subject to customs controls; 
 c) Use of adequate offices at the customs ad ministrations in the exercise of their duties 
in conditions of dignity and efficiency for undertaking the customs supervision duties; 
 d)  Collaborate with any other public and private bodies in matters of interest for 
carrying out their functions, or for obtaining the necessary data elements; G/VAL/N/1/CPV/1 
Page 34  
 
   e)  Examine all information held by entities subject to supervision and control duties, as 
may be necessary for the implementati on of supervision or control;  
 g)  Request to the police forces and others  all types of collaboration needed for the 
undertaking of their functions, namely in the event of a refusal to provide such collaboration; 
 h)  Seal any premises or facilities, means of transport or goods;  
 i)  Request documents held by entities s ubject to customs control, when deemed 
essential for completing any steps, for wh ich a police report will be issued as 
necessary in the case of a simple reproduction of documents: 
 i)  Arrest on the spot, individuals who offend them in the exercise of their duties, or for 
any other reasons, render them over to the hi gher judicial authorities, together with 
the police report; 
 j)  Raise police report in case of finding of an infringement of the customs tax; 
 l)  Identify the persons engaged in custom s supervision actions a nd persons circulating 
in fiscal areas;   
 m)  Question people who, within the fiscal zone become suspect of any fiscal offence and 
submit them to personal search and search of goods or the means of transport accompanying them. 
Article 81 
Actions of Criminal Investigation 
 1.  If it can be proven that a crime has b een committed, the Customs officers and the 
customs fiscal officers are empowered to act as crim inal police investigators by specific authorization 
from their superiors, under the terms and within the limits of the Constitution and the law of Criminal 
Procedure.  Such law covers namely:  Articles 226, 227 and 228 of the Penal Code, within the 
framework of the specific competences or the powers c onferred to them by the judicial authority, to 
make arrests, search, scrutini ze Registration, documents and goods , following both the Constitution 
and the Law.  
 2.  The performance of any of the acts fo reseen in the preceding paragraph shall be 
immediately communicated to judicial authority responsible for the case for purposes of law compliance.  
Article 82 
Precautionary Measures Regarding Burden of Proof 
 1.   To prevent erasing or altering the elements  of proof of an offence before being 
examined by the legally competent persons, any offi cer qualified to carry out or collaborate in a 
customs enforcement operation may, independently of  the presence or authorization by the competent 
person, prohibit, if necessary, the entry or the tran sit of strangers into the location where the offence 
was committed or any other acts, which ma y harm the discovery of the truth. 
 2.  With the objective of securing the elements  of proof, any officer qualified to carry out 
or collaborate in a customs enforcement operatio n may, independently of the presence or the 
authorization referred to in the preceding paragr aph, carry out the acts necessary to maintain the 
secure state of the things and places, collect inform ation from the persons, who can contribute to the 
discovery of the offenders and the reconstitution of the offence, and take the precautions necessary to 
secure the objects that must be taken into customs custody.  G/VAL/N/1/CPV/1 
 Page 35 
 
 
  Article 83 
Identification Cards 
 In the exercise of their duties,  the customs enforcement officers,  must carry with them their 
identification cards, as customs officers, which they are obligated to display at any legitimate request 
Article 84 
Extension of the Duty of Professional Conf identiality to Other Customs Collaborators  
 In the exercise of their duties, in the same vein as customs officers, the customs enforcement 
personnel as well as any persons called by their func tions to exercise, under any title, functions in the 
central administration or in the foreign services of customs or to intervene in the application of 
customs legislation, are bound by professional secrecy, under the terms and conditions foreseen in the 
current Code and applicable legislation.  
TITLE III   
PRESENTATION OF GOODS AND MEANS OF TRANSPORT TO CUSTOMS   
CHAPTER I 
ARRIVAL OF GOODS 
Article 85 
Goods Subject to Customs Supervision 
 1.   All goods brought into the customs national territory, shall from the time of their 
entry, be subject to customs supervision and custom s controls in accordance with the legislation in 
force.  
 2.  They shall remain under customs supe rvision for as long as necessary to determine 
their customs status, or until their customs status is changed, or they enter a free zone or free 
warehouse or they are re-exported or destroyed. 
 3. Goods under the suspension system shall remain under the customs supervision, until 
a customs-approved final destination is accorded to them.   
Article 86  
Comparable Goods  
 For purposes of this title, it shall be treated as similar goods, those brought into the national 
customs territory from free trade zones or free warehouses established therein. 
Article 87 
Conveyance to Authorised Places 
 All goods entering the national customs territory  shall be presented by the person bringing 
them immediately, from the time of their entry, to the customs office desi gnated by the customs 
authorities or to any other place designate d or approved by those authorities. G/VAL/N/1/CPV/1 
Page 36  
 
  Article 88 
Scope of the Law 
 The obligation to conveyance foreseen in the article above shall not preclude implementation 
of the special legal provisions in force with respec t to tourist traffic, postal mails or any others 
foreseen in international Conventions, which took eff ect within the national law, on condition that the 
said law does not thereby jeopardize cust oms supervision and customs control. 
Article 89 
Exceptions 
 There shall be exceptions to the conveyan ce of goods into the customs office by the 
designated authorities, when they are placed directly , by sea or air, to a free zone, and brought into 
that free zone of the territorial maritime waters or the air space, without a stop within that part of the 
customs territory. 
Article 90 
Reasons of Force Majeure or Fortuitous 
 Where, by reason of unforeseeable circumstances,  or force majeure, or theft, the obligation 
laid down regarding the conveyance of goods by the customs authorities cannot be complied with, 
resulting in total or partial loss of the goods carri ed, the person bound by that obligation or any other 
person acting in his place, shall inform the custom s authorities of the situation without delay, by 
giving precise information on the precise location of the remaining goods. 
Article 91 
Compulsory stopover 
 Where, by reasons of unforeseeable circumstances or force majeure or theft, goods on board 
vessels or aircraft forced to put into port or passi ng through the territorial waters or the airspace or 
land temporarily in that territory, and as result cannot comply with the obligation of conveyance of goods, the person bringing the vessel or aircraft or any other person acting in his place, shall inform 
the customs authorities of the situation without delay.   
CHAPTER II  
GOODS BROUGHT INTO THE CUSTOMS TERRITORY  
Article 92 
Obligation of Presentation  
 1. All goods brought into the national customs territory, regardless of their modes of 
transport, shall from the time of their entry, be presented to customs for supervision by the customs 
authorities, for purposes of fulfilling the cu stoms formalities applicable by law.  
 2. The submission of goods to the custom s authorities consists of communicating the 
entry date of the goods into the customs office or  any other office designated or approved by the 
customs authorities, as well as the availability of  the said goods for compliance with customs.  G/VAL/N/1/CPV/1 
 Page 37 
 
 
  Article 93 
Summary Declaration  
 1. Without prejudice to the specific provisions applicable to goods carried by travellers, 
postal mail, parcels and postal par cels, all goods brought into the country shall be submitted to the 
national customs authorities and be covered by a su mmary declaration that shall be lodged at the 
customs office of entry.  
 2. The Summary Declaration is an act by which any person assumes responsibility for 
the carriage of goods, or describes the modes of transport for all goods brought into the national 
customs territory, following the provisions of the law.  
 3. The Summary Declaration is based on a regular form foreseen in applicable 
international Conventions. 
 4. For goods brought into the national customs territory carried by air or sea, the 
summary declaration stands out as goods manif est and respective support document in accordance 
with the provisions of this Code.  
 5. In exceptional circumstances, custom s authorities may accept a summary declaration 
or instead, an administrative or commercial paper- based summary declaration,  provided that they 
contain at least the following necessary particulars: 
 a) The marks, numbers, quality, quantity a nd weight of the goods, or for general goods 
of bulk cargo, the quality and quantity in weight or volume; 
 b) The nature and the gross weight of goods;  c) The nature and characteristics of their respective means of transport; 
 d) The place of loading the goods. 
Article 94 
Domestic Travel  
 The provisions of this Title shall apply to ships and aircraft, from one port or airport to 
another domestic port or airport, carried by transh ipment, or transfer of deposit, goods subject to 
payment of duties and other charges, for whic h recovery is of customs' responsibility. 
Article 95 
Other Types of Ships and Aircrafts  
 The provisions of this Article shall apply to ships or vessels and military aircrafts or other 
types carrying goods or passengers. G/VAL/N/1/CPV/1 
Page 38  
 
  CHAPTER III 
CUSTOMS FORMALITIES FOR TRANSPORTATION AND GOODS  
Section I  
TRANSPORT BY SEA 
Sub-section I  
Formalities at Entry 
Article 96 
Presentation of the Ship  
 1.   On entering national sea spaces, ships in in ternational waters and entering customs 
territory shall be presented to the customs author ities, and declare the goods on board, for receiving 
free practice from the customs authorities. 
 2.  The free practice consists of giving authorization to the ships by the customs 
authorities, for carrying out commercial operations or  any others foreseen at the port or the national 
ports upon compliance with the requ ested legal customs formalities. 
Article 97 
Port of Entry 
 Save for duly justified cases, or express aut horization from the customs authorities, no 
international ship may dock in a port or remain in  the port without having a customs office with the 
competence to process goods through customs. 
Article 98 
Prohibition of Contact  
 Ships which enter any port or any territorial wa ters of Cape Verde, cannot communicate with 
land or with any other ship, be fore dropping anchor, at the places designated by the maritime 
authorities, except in case of an emergency to receive a pilot, visits from health authorities or customs 
agents and customs supervision agents and, in the case of merchant ships, before they receive free 
practice authorization.  
Article 99 
Visit at Entry 
 1.  Upon arriving inside the Cape Verde territorial limits, the ship's captain must: 
 a) Allow free access on board and to all parts of the ship, to any customs officer or any 
customs enforcement officer, scheduled for su ch purpose even before the visit by the 
health authorities, if deemed necessary; 
 b) Request from the captain, the presentation of all the on-board doc uments related to 
the travel, which must be produced to customs at the port of anchorage, and answer any questions necessary for them to fully complete their work; 
 c) Present to the duty customer agent, the original of the manifest for the ne variatur 
visa and to the customs officers who board the vessel, and hand to them a copy of the 
manifest.   G/VAL/N/1/CPV/1 
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  2. In the case of access on board before the ma ritime sanitation authorities, the customs 
officer and the customs enforcement officer sha ll remain on board up until the arrival of the said 
entities, responsible for carrying out the maritime sanitation task. 
 3.  The ne variatur visa  consists of the attestation of the original of the manifest by the 
duty customs agent performing the entry visit and sha ll confer, by this means, the public right to the 
owner to possess a reference document for all matters pertaining to the operations of the vessel and its 
respective on board cargo. 
Article 100 
Right to Food and Lodging 
 It is mandatory for the ships' captains to pr ovide appropriate lodging and food for the two 
customs officers and customs enforcement agents  appoint for fiscal service on board, as long as the 
ship remains in port or in the territorial waters for a maximum of two days for submission to customs 
supervision. 
Article 101 
Vessels Identification 
 After the ship arrives in port, the captain mu st deliver to the customs authorities, a written 
summary declaration containing the following information: 
 a) The name, nationality and the ship's registration; 
 b) The name of the captain, of the proprieto rs or ship-owners and consigner or agent; 
 c) The ports of origin and of call in which it took on board cargo;   d) Stating if it transports flammable or  explosive goods, and if affirmative, the 
respective quantity; 
 e) About whether or not it put into a port and, if affirmative, if it left cargo in the port it 
put into, with proper care;  
 f) Stating if it threw cargo overboard during the voyage; 
g) What commercial transactions it intends to conduct in the national port, or in the 
event, the travel is not of commercial type, the reasons for entering the port.  
Article 102 
Presentation of Cargo 
 The captain must deliver to the customs aut horities, a summary declaration as foreseen in the 
present code, the cargo on board, stating the following documents: 
 a) The cargo manifest for the port and, if  the customs service deem so necessary, its 
authenticated translation; 
 b) The special list of provisions and spares and the luggage goods belonging to the crew;  c) The manifests of in transit cargo, if demanded;  d) An additional declaration of any n on-manifested goods, justifying their non-
registration in the principal manifest; 
 e) The crew list; 
 f) The list of passengers and their respective luggage. G/VAL/N/1/CPV/1 
Page 40  
 
  Article 103 
Mode of Presentation of Documents  
 1.  All the documents of the ship and its on  board cargo must be dated and signed by the 
captain. 
 2.  The presentation of documents shall be done within twenty-four hours after the ship 
arrives in the port of entry, counting from the time  of visit at entry of the ship to the port.  
Article 104 
Copy of Cargo Manifest in Digital Form  
 Notwithstanding the provisions of the precedi ng paragraph, the captain of the ship shall 
provide the cargo manifest to the port and send it elect ronically or deliver it in digital form, to the 
customs authority, no later than  72 hours before the arrival of the ship to the country. 
Article 105 
Electronic Summary Declarations  
 The government shall take measures for a full computerization process of presenting goods to 
customs authorities, in order to replace the summary statement and its enclosed documents in physical 
and electronic data processing documents, bearing the same law-value of the first.  The use of these 
specific situations is to be determined by the need  for a proper functioning of the customs clearance of 
goods.  
Article 106 
Contents of the Cargo Manifest  
 1. The manifest of cargo in paper format must not contain amendments or corrections 
that are not duly authorised. 
 2. The cargo manifest shall contain the following minimum data:   a)  The number of the bills of lading, br ands, sub brands, numbe rs, quantity of goods, 
nature of the volume, quality and respectiv e weight of the goods or, where applicable, 
the number of containers, the packager and the seal number affixed; 
 b)  The explicit reference in bulk, their respective quality and quantity in weight or 
volume; 
 c) The name of the captain, hi s nationality and the ship's crew; 
 d) The place, date of loading and port of unloading. 
Article 107 
Unloading of Goods 
 1.  No ship may commence unloading, before  the captain reports to customs, under the 
terms of the preceding article, and the formalities fo r the presentation of the ship and its respective 
cargo are fulfilled and the authorization of free practice by the customs authorities is obtained. 
 2.  However, once all the necessary oversight measures have been taken for unloading 
the goods, the customs authorities may issue a written authorization, upon request by the interested 
party.  Before the cargo manifest is handled, the place, duration and conditions for unloading of goods 
are stated precisely by the cu stoms enforcement authorities.  G/VAL/N/1/CPV/1 
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  3. For inspecting goods and means of tran sport carrying them, the customs authorities 
may, at any time, require goods to be unloaded an d unpacked in places designated or approved by 
them.  
Article 108 
Transhipment  
 1.  The transhipment of goods can only take place by written authorization of the 
customs authorities. 
 2.  Similar written authorization may be issu ed by the customs authorities relative to any 
part of the cargo, objects or spares overboard, and by dispatch and the payment of customs duties and 
other charges at the customs post. 
Article 109 
Goods in Franchise 
 1.  The ships coming into port with in-trans it cargo, because it has not been forced to put 
into port or simply because they received orders to do so, without commercial motives, shall be 
granted dispensation from presenting the goods on board, and may likewise receive dispensation from 
presenting the manifest, by authorization from the customs officer.  
 2.  The in-transit cargo stated in the respective cargo manifest is considered under 
franchise.  
 3.   When the captain wants to offload all or part  of the cargo in-transit, he is to exhibit 
the cargo manifest in addition to copies of the Bill of Lading, issued for the purposes by indicating the 
shipping agent. 
 4.  The deadline stated in the referred franchise cannot go beyond ten days, unless the 
ship's captain presents a duly justified reason. 
 5.  In the case referred to in this article, the customs authorities may seal the hatches and 
wind breaks of the cargo bays, and supervise of the personnel on board if deemed convenient. 
Article 110  
Ships' Captain Responsibilities  
 1. The Ship's captain is answerable to customs for the amount of goods, the volumes 
declared in the cargo manifest and the agreement be tween the differences in the Bill of lading, as well 
as any discrepancies in the mani fest and the cargo discharged. 
 2.  Meanwhile, the responsibility of the captain  is denied, if it can be demonstrated that 
the discrepancy results from:  
 a) Not unloading the cargo for any reason, which was destined for a prior port of call; 
 b) The cargo is destined for a subsequent port on the manifest as cargo in transit;  
 c) The discrepancy results from the fact that some cargo was wrongly unloaded at the 
prior port; 
 d) Consumption, jettison cargo by dumping, for reason of convalescence or another 
force majeure - of part of the load. G/VAL/N/1/CPV/1 
Page 42  
 
   3. The occurrence of any of the circumstan ces listed in the preceding paragraph shall be 
communicated by the master at the time and te rms referred to in articles 100 and 102, on the 
presentation of the ship and its cargo.  In add ition, the communication is accompanied by sufficient 
proof, namely declaration of the customs authority of the port or ports where such occurrences have 
taken place. 
Article 111 
Representation of the Ship's Captain 
 In his relations with the customs authorities, the ship's captain may be represented before the 
customs by a shipping agent of a company duly aut horized by the company ship-owner, or by the 
consigner possessing the board documents.  
Sub-section II  
FORMALITIES AT EXIT 
Article 112 
Transporting Goods to a Customs Office of exit 
 1. Goods destined for exportation or re-e xportation must be transported to a customs 
office to accept exportation and re-exportation customs declarations. 
 2. The presentation of goods to customs shall be made by means of an exit summary 
declaration. 
 3. The exit summary declaration applies, mu tatis mutandis, the provisions for the entry 
summary declarations.   
Article 113  
Fiscal Clearance of Ships 
 1. Merchant ships in maritime intern ational waters may only leave port, under 
permission by the captain or his agent, after obtai ning the respective customs clearance at least two 
hours before the time of departure.  
 2. The customs clearance authorization toge ther with the manifest of export and re-
exportation cargo shall be received in the port togeth er with the lists of the provisions and spares 
received in the port. 
 3. After receiving customs clearance, th e ship can receive no other goods without 
special authorization from customs authorities, under special grants. 
Section II 
TRANSPORTATION OF GOODS BY AIR 
Article 114 
Imposition of Air Route 
 1. On entering and exiting the national air space, aircrafts, which fly internationally, 
must follow the routes determined for them by the airport authorities.  G/VAL/N/1/CPV/1 
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   2.  It is considered in international air transport service in the aircraft journey whose 
itinerary is between the national and the territory of  a foreign State or between two points, when the 
country was allowed a stopover in the territory of a foreign state. 
Article 115 
Conditions for Take Off and Landing  
 1.  With exception to the situations of for ced landing and others set in Aeronautical Code 
or applicable International Convention, the ai rcrafts entering or exiting the national air space  may land 
and take off only at public inte rnational airports with customs services, or any other specially 
designated by the airport authorities for compliance with the customs formalities. 
 2.  It is called public international aerodrom e, the one that is destined to aircraft 
operations coming from or tr avelling abroad, having, inter alia , customs services, health and 
immigration. 
Article 116 
Aircrafts Required Documentation  
 The aircraft, which flies internationally, must  always have on board and present on arrival, an 
updated general registration declaration of air navi gation, as well as a log book and other documents 
following the air navigation regulati ons and international Conventions. 
Article 117  
Arrival Declaration  
 Upon arrival of aircraft at the airport, commanders should submit to customs authorities, the 
general customs declaration fille d out in stamped form, containing the following information: 
 a) The aircraft's registration, trade-mark and nationality; 
 b) The name and nationality of the commander;  c)  The airports of provenance;  d)  The airports of call and stopovers;  e)  The crew and passengers list, for the transit airport; 
 f)  The consigner and his representative; 
 g)  The reasons for landing;  h)  The arrival time;  i)   The landing site;  j)   The postal mail for the transit airport;  k) The cargo brought in. 
Article 118  
Support Documents 
 1. In light of the aforementioned declaration, the commander shall also present the 
following documents: 
 a)  The Manifest of each origin, for th e on board cargo, designating the destination 
countries, as far as cleared cargo at airport,  customs declarations or the duplicates of 
delivery notes; 
 b)  List of supplies and spare parts for aircraft consumption. G/VAL/N/1/CPV/1 
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   2.  The manifest shall show clearly and precisely: 
 a) The aircraft's crew registration and nationality; 
 b) The name of the commander;  c) The airports of origin;  d) The quantity and volumes of on board cargo, their marks, types of goods and 
respective weights and gross weight, origin and final destination; 
 e) The original documents of the goods. 
 3. When aircraft cannot transport goods, a negative cargo manifest shall be presented. 
 4. At the moment of presentation of the prescribed documents in the preceding Article, 
the commander shall submit any declarations of c onvenience and deemed appropriate, in accordance 
with the provision of maritime travel. 
Article 119 
Transportation of Dangerous Goods 
 The transport of substances or endangerous goods for safety of the flight is subject to 
regulation and supervision by the aviation aut hority, by means of applying the standards and 
procedures recommended by the International Civil Aviation Organization, in accordance with the 
provisions of the Chicago Convention on Internati onal Civil Aviation and its pertaining Protocols. 
Article 120 
Powers of Aircraft Commanders  
 1. Aircraft commanders, as the sole and highest aircraft authority on board is 
responsible for the aircraft and its crew members,  as well as passengers, luggage, cargo, postal mail, 
from the moment of take-off, even if he does not act as a pilot.  
 2. The liability under the preceding paragr aph ceases when the flight commander makes 
the delivery of aircraft, passe ngers, baggage, cargo and mail to the competent authority or a 
representative of the explorer. 
 3. In the aircraft for the air transport ser vices, the name of the person holding the office 
of commander and the special powers conferred to him must be included in the logbook.  
Article 121 
Special Power to Jettison 
 The aircraft commander, during the flight, has the power of jettison, the baggage, cargo, 
postal charges or packages, if it is consider ed that it is essential for aircraft safety. 
Article 122  
Exit Formalities   
 1.  Before exit of the aircraft, its commander submits to the Customs: 
 a) The logbook; 
 b) The manifestos and declarations simila r to those provided for in paragraph a) of 
number 1 Article 117, if the aircraft carries goods; 
 c) The list of items on board.  G/VAL/N/1/CPV/1 
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   2.  If there is no manifest, the customs officials should indicate that in the logbook, 
unless it is an aircraft of regular career, in which case, it shall present a negative manifest.  
Article 123 
Standard Rules 
 The provisions of the preceding section, concerning the carriage of goods by sea, are 
applicable to transport by air, mutatis mutandis , under the provisions of the Aeronautical Code and 
regulations and relevant Intern ational Conventions, namely the Convention on International Civil 
Aviation adopted in Chicago on December 14 of 1944, and its pertaining Protocols. 
CHAPTER III 
TEMPORARAY STORAGE  
Section I  
General provisions 
Article 124 
Temporary Storage of Goods  
 1. For the purposes of the present Code, un til such time as they are assigned a customs-
approved treatment or use, goods presented to custom s shall, hereinafter be described as goods in 
temporary storage. 
 2. Goods in temporary storage shall be st ored under the Customs control in premises 
and enclosed or unenclosed spaces specified by the Customs, pending lodgements of their customs destination. 
Article 125 
Storage 
 1. Storage shall comprise the temporary storage of goods in temporary places approved 
by the customs authorities, under the conditions laid down by those authorities. 
 2. Immediately after unloading, the explos ives, weapons and munitions are channelled 
to the military store-rooms of armed security forces. 
Article 126  
Duration of Temporary Storage  
 1.  Goods in temporary storage shall unde rgo customs formalities necessary with a view 
to enabling the importer to place them under the custom s procedure, within a time limit of thirty days 
for goods carried by air, and forty-fi ve days for goods arriving by sea. 
 2.  The reduction of the time limit above is set by the customs' authorities whenever the 
state of conservation of the goods does not allow for their remaining in the warehouse, or when such a 
delay may render them commercially valueless. 
 3.  The goods mentioned below benefit from reduced temporary storage limit, and due to 
their specificities and conservation aspect s, they are unloaded as follows:  G/VAL/N/1/CPV/1 
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   a) Live animals, flammable products, pollu tants or hazardous products should be cleared 
immediately; 
 b)  Fresh, chilled or frozen and perishable products should be cleared within a maximum 
of forty-eight hours. 
 4.  Where circumstances so warrant in relati on to paragraph 2 of the current Article, the 
customs authorities may set a shorter period or author ize an extension of the periods.  Such extension 
shall be notified to the owners or  consigners of the goods by specifying the timeframe to proceed to 
the clearance of the said goods in light of the law.   
Article 127 
Abandonment of Goods 
 Goods, which remain in customs clearing areas, beyond the established deadline, undergo 
customs formalities, for the attribution of a new cu stoms regime and shall be considered abandoned in 
favour of the state and conveyed to the adequate wa rehouses to be sold in public auction, after the 
competent administrative process is duly organized. 
Article 128 
Authorized Handling   
 1.  Goods in temporary storage shall only be subject to such forms of handling as are 
designed to ensure their preservation and conservation in an unaltered state, without modifying their 
appearance and original technical characteristics.  
 2.  The following are authorized operations for the preceding paragraph, namely:    a)  The improvement of packaging of goods or  barrels when it is necessary to extract part 
of the goods contained in a package, for re -exportation or transfer, and when there is 
the risk of damage and spilling; 
 b)  The examination and extraction of samples, with a view to attributing them a customs 
destination; 
 3.  The authorized samples foreseen in th is Article shall only be authorized by the 
customs authorities.  
Article 129 
Formalities 
 1.  The opening of any volumes as well as the replacement or modification of 
trademarks, casings or other packaging of goods contained in these volumes are permitted only in the 
presence of customs officers or the Fiscal Guard.  
 2.  The authorization for separation of goods contained in packages or packaging of bulk 
goods is granted only upon presentation of reasonable grants, by the parties, and provided there is no 
inconvenience for the security of rights safeguarded by the customs authorities.  
 3.  In case of separation of goods contai ned in one volume, the new volumes obtained 
are given the same volume label that has been ex tracted and are numbered, by making the mention in 
its bookkeeping about the changes made.  G/VAL/N/1/CPV/1 
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  Article 130 
Payment of a Guarantee  
 The customs authorities may require the entities in possession of goods in temporary storage, 
to provide security.  The purpose is to safeguard th e payment of any customs debt in respect of such 
goods, including from the use of the customs procedur e under which they have been placed or in the 
case of a closure of the temporary warehouse or any other.  
Section II 
TEMPORARY WAREHOUSE 
Article 131 
Temporary Warehouse 
 Special warehouses in port and airport terminal s destined for storage of goods in temporary 
deposit, will be hereinafter designated as cu stoms warehouses and customs clearing areas. 
Article 132 
Premises  
 1.  Customs clearing areas for temporary deposit means a covered building, with 
entrances and exits closed under lock and key, or in an open area, delimited by a fence, being in this 
case, the grant of conditional authorization or security ta x, or the nature of goods in particular because 
it is of heavy, bulky or dangerous. 
 2.  The warehouse facilities must meet the following requirements:  
a)   Have adequate size, taking into account the expected traffic volume and the nature of 
goods stored; 
b)   Have means and space to enable easy access and parking of vehicles for transporting 
the goods; 
c)   Be equipped with water, electricity and sanitary facilities; d)   Have a suitable and properly equipped premises, including the media, to carry out the 
customs duties for the implementation of customs control and other authorities; 
e)   Have a computer means allowing direct  access to the stock accounts by the customs 
authorities, in the event of use of electronic stock accounts; 
f)   Possesses the tools and equipment necessary for handling weighing and opening 
packages, as well as examine the goods contained therein. 
Article 133 
Authority for the Creation of Wa rehouses and Customs Clearing Areas 
 The creation of warehouses and customs clearing areas of temporary deposit is of competence 
of the member of Government responsible for the ar ea of Finance, who will approve their location and 
construction and define their ope rational conditions, after carrying out the necessary inspections 
Article 134 
Responsibility of the Concessionaire  
 Warehouse and customs clearing area concessionaires are responsible to customs for goods 
deposited therein, and should maintain an up to da te stock account of and all the movements of goods 
deposited therein. G/VAL/N/1/CPV/1 
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  Article 135 
Use for Other Purposes  
 A temporary storage facility can also be used  for the placement of abandoned, seized, found 
and rescued goods, when the customs authorities do not have appropriate facilities for their placement under the holders of these warehouses' responsibility. 
Article 136 
Placement of Goods in Warehouse 
 1.  In temporary depositories goods must be arranged by marks and countermarks, by 
entry dispatch tickets, or by permits of transit, which pertain to them, in order to accelerate checking 
the goods with the book entries. 
 2.  Independently of the provisions of  the preceding paragraph, each of the amounts 
stored in temporary deposits, or in each lot, must bear the countermark of the ship, which transported 
them and the sequential number of the dispatch ticke t or of the transit permit through which they were 
admitted into the referred storage area. 
 3.  When the size of the warehouse and th e customs clearing area so permits, or when 
they consist of more than one building or fenced  area, they should be divided into sections and 
subsections, in accordance with the instructions give n by customs, and be numbered or designated by 
letters, with an entry being made in the respectiv e stock Registration of the section or subsection in 
which the goods are located. 
Article 137 
Prohibitions 
 No package shall be accepted into temporary warehouse, if it is not duly sealed, or is in an 
evident state of deterioration, without first reporting this fact to customs authorities and registering it 
in the respective record book. 
Article 138 
Goods in Deteriorating Condition 
 1.  When in temporary deposit warehouses, ther e are goods in a state of deterioration the 
fact should be reported to the customs authorities. 
 2.  When the remaining of the said goods may become harmful to public health or to 
other goods, the customs authorities should request that the health authorities examine those goods, 
and then proceed according to the terms established for such cases.  
 3 . If the goods are rendered unusable, a re levant report shall be prepared. 
 4.  The owners and cosignatories of the par tially damaged goods are always permitted to 
separate the part of the goods that are in good conditio n from the part that is damaged, under the terms 
established in Articles 222 to 226 of this Code.  
Article 139 
Subsidiary Legislation  
 In all matters not specifically regulated for the temporary storage facilities, shall apply, 
mutatis mutandis , the provisions for bonded warehouses for storage.  G/VAL/N/1/CPV/1 
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  TITLE IV 
CUSTOMS CLEARANCE  
CHAPTER I 
GENERAL PROVISIONS 
Article 140 
Scope 
 Customs clearance is a specialised administrative procedure, made up of a range of actions 
and inter-related operations.  Their ultimate goal is a timely delive r to the economic operators and 
other stakeholders, owners and consigners of the goods brought into the country, after completion of 
formalities regarding the destination or application of a customs and the undertaking of controls under 
the law imposed by the need to defend and protect the public interest.  
Article 141  
Means of Procedure 
 Customs clearance takes the normal form and simplified form.  
Article 142 
Simplified Customs Clearance  
 The situations underpinning the simplified pro cedure of customs clearance shall be regulated 
by Law-Decree of development and the implementati on of the regulatory provisions of this Code. 
Article 143 
Procedural Steps 
 Customs clearance includ es the following phases:  
a) Presentation of a detailed declaration; 
b) Acceptance and registration of the detailed declaration; c) Verification of the detailed statement; b) Payment of customs debts;   c) Payment of customs debts and the released of the declared goods. 
Article 144 
Preliminary Stage  
 Customs clearance can also set a prelimin ary stage when the operation is preceded by 
consultation on the tariff classification or determinati on of origin of goods prior to their import, or 
when it gives rise to the inspection of the goods fo r extraction of samples establishing the elements 
necessary for the presentation of a proper customs declaration in detail. 
Article 145 
Regime applicable to Extraction of Samples   
 The taking of samples is prior  to the presentation of a detailed declaration and shall be 
governed, mutatis mutandis by the provisions of this  Code for physical verification of the goods, upon 
acceptance and registration of the detailed declaration.  G/VAL/N/1/CPV/1 
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  Article 146  
Incident Procedure  
 The procedure of customs clearance is made up by some steps that, though not compulsory 
for a normal procedure, can be requested, in their va rious stages, for reasons arising from the need for 
carrying out a deep customs control for further refine ment of the best taxation elements, or to ensure 
compliance with the clearance formalities by the owner of the goods.  
Article 147 
Incidents of Procedures 
 The occurrences of the customs clearance  procedures can be stated as follows: 
a) The taking of samples of the goods declared; 
b) Any disputes and disagreements over customs valuation, tariff classification and 
origin; 
c) The application of anti-dumping and countervailing duties; d) Recognition of tax benefits; e) The provision of guarantees for the payment of credit and its implementation by 
non-voluntary payment of the guaranteed debt; 
f) Prior consultations on rules of origin  and tariff classification and requests for 
information on the application of the customs legislation.  
Article 148 
Applicable Legislation 
 The incidents of customs clearance shall be governed by the provisions of this Code and its 
regulatory Statutes. 
Article 149 
Initiative for the Procedure  
 The procedure of customs clearance is triggere d by initiative of the owner or consigner of the 
goods, by means of presentation of a detailed d eclaration in terms set out in this Code. 
CHAPTER II 
WRITEN DETAILED DECLARATIONS  
Section I  
General provisions 
Article 150  
Type of Customs Declaration 
 1.   Detailed customs declaration is understood as the juridical act by which the declarant 
designates the customs regime to which he wishes the specific goods to be assigned.  This obligates 
him/herself, in legal terms, to comply with the oblig ations inherent in the declared customs regime, by 
supplying all the information necessary to permit th e identification of the goods in question and the 
application of the measures in the la w, governing the declared regime.  G/VAL/N/1/CPV/1 
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   2.  Exemption from duties and other cust oms impositions applicable to imported goods 
does not exempt goods from the obligations of pres entation of the detailed declaration laid down in 
the preceding paragraph. 
Article 151 
Means of Presentation 
 Declarations in writing shall be made in document format, or electronically.  
Article 152 
Modes of Presentation 
 The presentation of a customs declaration in pa per format and by electronic means shall be 
maintained until the conditions are established for de finite exclusive use of electronic declarations.  
Article 153 
Place of Declaration Delivery 
 Notwithstanding the specific provisions applicab le to electronic declarations, the detailed 
declaration must be delivered to a customs post,  duly empowered to authorize the required customs 
destination.   
Article 154 
Deadline for Presentation 
 The detailed declaration shall be delivered w ithin the time of stay of goods in temporary 
deposit, following the rules in Article 126.   
Article 155 
Advanced Declarations 
 1. In exceptional cases, the customs authoriti es may meanwhile authorize the delivery of 
the detailed declaration, before the goods arrive at  the respective customs post or to places designated 
by the customs services. 
 2.  For purposes of implementation of the rul es of this Code, namely the assessment and 
collection of duties and other charges, prohibitions and any other control measures, declarations in 
advance only take effect with all the consequences a ssociated with their registration, from the date of 
introduction of goods into national customs territory.  
Article 156  
Previous Examinations 
 1.  When a declarant is not in possession of all the details necessary for drafting a 
detailed declaration, he may, at his own request, be permitted to examine th e goods in advance and 
take samples. 
 2.  The preliminary examination conduc ted under the preceding paragraph must be 
assisted by the customs officers or customs enforcem ent officers who, together with the applicant, 
sign a document, containing a descripti on of the operation and its outcome.  
 3.  The document referred to in the final pa rt of the preceding article shall be added to 
the documents relating to the customs clearance  of goods subject to prior examinations.  G/VAL/N/1/CPV/1 
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  Article 157 
Content of the Declaration   
 A detailed declaration must contain all the supporting documents deemed necessary, and all 
the details necessary for the implementation of the customs provisions governing the customs 
procedure and those considered necessary for control of foreign trade and the application of sanitary, 
phytosanitary or other measures required by law. 
Article 158 
Rejection of Declaration 
 Declarations which are not presented under the te rms of current code and its rules, or which 
are not accompanied by mandatory documents sha ll not be accepted, for constituting an authentic 
instruction document for all legal purposes. 
Article 159 
Acceptance and Registration of the Declaration  
 1.   Detailed declarations accepted by the customs officers must be registered 
immediately. 
 2.   After being accepted and recorded by customs, the declaration constitutes an 
authentic document for all legal purposes, and may only be rectified or cancelled in accordance with 
the articles thereafter.  
Article 160 
Amendment of a Declaration 
 1.  At his/her request, the declarant may rec tify one or more elements of the declaration, 
as long as this is justified. 
 2.  The amendment cannot make the declara tion applicable to goods distinct from those 
initially declared. 
 3.  The rectification cannot be authorized, if the request is made after the customs 
authorities have: 
a)  Informed the declarant of th eir intention to examine the goods; 
b)  Verified that the particulars in question are inaccurately declared; 
c)  Authorized removal of the goods. 
Article 161 
Cancellation of a Declaration 
 1. At the request of the declarant, a declaration may be cancelled, under the legal terms 
of paragraph 1 of Article 300 of the present Code. 
 2.   The customs authorities shall, at the request of the declarant, invalidate a declaration 
already accepted and recorded.  This is done when  the declarant furnishes proof that goods were 
declared in error for customs procedure covered by that declaration or that, because of special 
circumstances, the placing of the goods under the cu stoms procedure for which they were declared is 
no longer justified.   G/VAL/N/1/CPV/1 
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   3.   When the customs authorities have alread y informed the declarant that they intend to 
examine the goods, the request for invalidation of th e declaration can be only be accepted after that 
examination. 
 4.  The declaration cannot be cancelled after the release of goods.  5.  The annulment of the declaration does not affect the imposition of penalties for any 
infringements committed. 
Article 162  
Review of A Posteriori  Declarations 
 The provisions of the preceding Articles, as far as amendment and annulment of the detailed 
declarations, do not impair the right of the declaran t, under Article 235 of this Code, to request review 
of the detailed declarations after the authoriza tion for clearance of goods, in view of the right 
application of the declared customs regime.  
Article 163 
Relevant Date 
 1.  Save as otherwise expressly provided for in  the provisions, the date to be taken into 
consideration in implementing all provisions gove rning the customs procedure for which the goods 
are declared, shall be the registration date of  the detailed declaration to customs authorities 
 2.  The registration shall be in confor mity to Article 159 of the present Code.  
Section II  
DETAILED DECLARATIONS IN WRITING 
Article 164 
Form of Presentation 
 1.  A detailed Declarations in writing sh all be made on a form corresponding to the 
officially acceptable specimen prescribed for th at purpose, and should not contain amendments, 
between line notations or deletions, which are not fully and clearly explained.  
 2.  Any detailed Declaration in writing must be signed by the declarant and authenticated 
by the official rubber stamp, commonly used by the service for that purpose. 
Article 165 
Items Inadmissible on the Same Declaration 
 The following cannot be submitted for clearan ce in the same detailed declaration:  
 a) Goods subject to different customs regimes; 
 b) Goods from different warehouses or different customs stations; 
 c) Goods belonging to different brokers or recipients. G/VAL/N/1/CPV/1 
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  Article 166 
Declaration containing Several Different Tariff Goods 
 1.  Where a declaration form covers several different tariff articles, the particulars 
relating to each item shall be deemed to constitute a separate declaration. 
 2.  It is not permitted to present as a singl e unit, several types of goods tied together on 
pallets or some similar form of consignment. 
Article 167 
Customs Terminology 
 Where, in a declaration, there is a contradic tion between words, letters or numbers, consistent 
with the customs terminology, and other statement,  which does not conform to customs terminology, 
the one that prevails is the one drafte d in accordance with customs terminology. 
Article 168 
Regulatory Provisions 
 The regime for the presentation of a detailed declaration in writing, its specimen, and all 
pertaining documents in due form, shall be ap proved by the Government following the legal 
provisions of the current Code.  
Section III  
ELECTRONIC DATA-PROCESSING DECLARATIONS  
Article 169 
Computerization Process  
 The provision of the electronic customs declar ation may be lodged using an electronic data-
processing technique, to give rise to a more func tional communication between the stakeholders in 
matters of external trade contro l and customs clearance operations.   
Article 170 
Access to the Detailed Electronic Customs Declarations 
 1.  The manner and conditions of access to a detailed electronic customs declaration, and 
the process of accreditation of its use and validation of information processing shall be stated in a 
separate legislation.  This follows the principl es of simplification and reduction of bureaucracy and 
respect for the general conditions specified in the la w, namely of identification, and qualification for 
submission of customs declara tions and powers of attorney. 
 2.  In a detailed electronic customs declarati on, control of the reliability of the signature 
of the declarant is done through the public key system, coupled with electronic signatures for 
verifying the accuracy of the particulars contained in a declaration. 
Article 171 
Legal Value 
 The electronic customs declarations forwarded under the terms of the law shall bear the same 
legal value and produce the same legal force as the statements made on a paper format declaration.   G/VAL/N/1/CPV/1 
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  Section IV  
VERBAL AND SIMPLIFIED DECLARATIONS 
Article 172 
Simplified Declarations 
 1.  Without prejudice to the provisions of the Verbal declarations in the simplified 
clearing procedures, a detailed declaration must be replaced by a simplified declaration, taking the 
form of an administrative or commercial document. 
 2.  The simplified Declaration referred ab ove, must be completed subsequently by a 
supplementary detailed comp rehensive, periodic summary declaration by nature. 
 3. A simplified declaration must contai n all the necessary information required by 
customs authorities.  It must also be accompan ied by all the documents legally required for the 
customs dealing with goods. 
 4.  Together with the simplified declaratio n, the supplementary declaration constitutes a 
single indivisible instrument taking effect on the da te of acceptance and registration of the simplified 
declarations. 
Article 173 
Verbal Declarations 
 In view of simplified customs procedure and clearance, verbal declaration is admissible only 
under the following situations:  
 a)  Separate items of lugga ge and small parcels, not of a commercial character and not 
exceeding the value limit set by joint dispatch of the Government members 
responsible for the areas of Finances and Trade; 
 b)  Goods declared at a customs office where there is no official broker. 
Article 174 
Applicability of the Detailed Declarations  
 In all matters not specifically regulated for si mplified and verbal declarations, the provisions 
pertaining to the detailed declarations sh all apply with the necessary adaptations. 
Section V 
PERSONS QUALIFIED TO INTERVENE IN CUSTOMS CLEARANCE OF GOODS  
Sub section I 
GENERAL PROVISIONS 
Article 175 
Right of Representation before Customs  
 1.  Any person may appoint a representative in  his dealings with the customs Authorities, 
directly or indirectly, to perform the acts and the customs formalities required for clearing goods or 
means of transportation.   G/VAL/N/1/CPV/1 
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   2.  The representation is direct when the representative is acting in the name of and on 
behalf of another person, or, and indirectly when the representative is acting in his own name but on 
behalf of another person. 
 3. The representative must state that he is  acting on behalf of the person represented, 
specify whether the representation is direct or indirect and be empowered to act as a representative.  
 4.  A person who fails to state that he is acting in the name of or on behalf of another 
person shall be deemed acting in hi s own name and on his own behalf. 
 5.  The customs authorities may require any person stating that he is acting in the name 
of or on behalf of another person, to produce evidence of his powers to act as a representative. 
Article 176 
Enumeration  
 1. Only the following persons are qualified to  declare goods to customs and to take part 
in clearing goods from customs: 
 a) Owners' brokers of the goods when they present themselves in person and prove their 
identity, whenever the customs so requir e, or when they are represented by their 
attorney; 
 b) Company brokers of the owners and broke rs of the goods, who have had the power to 
sign declarations, conferred on them by the General Customs Director;  
 c) The transportation customs agents  when dealing with goods belonging to or 
consigned to  them, or whose delivery that they are responsible for; 
 d) Customs brokers. 
Article 177 
Proof of Qualification  
 The persons empowered to declare and regul arly involved in the process of clearing goods 
from customs on a regular basis, shall be confe rred the permit and receive the authorization and 
identification models from the customs authorities to prove such competence at the Customs posts 
dealing with the clearance of goods or any other functions.  
Article 178  
Warrant and certificate 
 1.  The authorization stated previously sh all be issued by the General Customs 
Directorate, upon review of the legal grants for each particular situation. 
 2. The  identification document shall be issued by  the customs station director, based on 
the authorization and school qualification stating na mely, the number and date, the photo of the bearer 
and the acts he is authorized to carry out, with in the framework of the customs clearing process for 
goods.  G/VAL/N/1/CPV/1 
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  Article 179 
Authorization Regime  
 1.   The warrant and certificate are issued in individual names. 
 2.  If the bearer is a company, the auth orization and identification document must be 
obtained by the company and by all the qualified pe rsons, who will represent the company, who meet 
the conditions in the process of clearance of goods under the present Code.   
 3. In the case of collective persons, who are not official brokers' businesses, the 
authorization and the identification document can be issued only to their cashier brokers, or to the 
singular persons, partners or not, with plain legal capacity and general administration powers or with 
delegated competence to represent them before the customs administration.  
Article 180 
Persons Prohibited from Clearing Goods through Customs 
 1. Some persons prohibited to declare and carry out the customs clearance of goods, 
independently of their functions, are the persons  lacking the necessary moral, duly verified and 
proved. They are namely those who have been c onvicted of suspension powers to affect clearance, 
accused in fiscal processes, or named in administrative or criminal tax cases or any other serious 
crimes as, theft, abuse of trust, smuggling, receiving stolen goods or uttering falsehoods.  
 2. Following the provisions in the law, the temporary suspension above mentioned is 
subject to regular assessment upon request by the inte rested party, namely, in case of an acquittal, or 
by the rehabilitation of the accused person.  
Sub section II  
REQUISITES FOR CUSTOMS BROKERS  
Article 181 
Requisites for Customs clearance 
 1.  The people liable presentation of the customs declarations to the authorities and 
taking part in clearing goods and means of transportation from custom s, on behalf of the owners or 
consignees are the following entities:  
 a) The  Company brokers of the owners  or brokers of the goods; 
 b) Transporting companies' agents;  c)  The customs brokers. 
 2.  The Company brokers and consignees of  goods and company agents are designated 
sales representative's agents. 
 3. The customs brokers' assistants are only  authorized to present declarations to the 
customs, when representing the Customs Brokers  and are duly empowered for the purpose.  
Article 182 
The Company Brokers 
 Customs Brokers' assistants and brokers, who wi sh to be appointed official brokers, should 
have twelve years of school education or equiva lent, as minimum qualification, and must possess the G/VAL/N/1/CPV/1 
Page 58  
 
  necessary knowledge to discharge such functions, which shall be proven by a qualification exam 
taken before the board appointed by the Genera l in presence of one official customs broker.  
Article 183 
Scope of Intervention 
 1.  The Company brokers are only qualified to take part in the clearance of goods 
belonging to or consigned to the companies or or ganizations, which they ser ve and this may include, 
in the case of Company brokers of the owners or  consigner of the goods, the power to sign 
declarations conferred on them by the General Customs Director. 
 2.  The agents of transportation compan ies may also intervene in the clearing goods, 
which delivery are of responsibility of the tr ansportation company they operate for.  
Article 184 
Assistant Customs Brokers 
 1.  Brokers' assistants, who have twelve years of school education or equivalent, as 
minimum qualification may provide effective service in the official brokers' offices and companies, 
duly accompanied by the Customs Brokers in  the undertaking of such functions. 
 2.  Brokers' assistants may only initiate th eir function after a regular endorsement by the 
customs brokers to whom he provides services at the customs station, which has appointed him for the 
exercise of professional activities.  
Article 185  
Term of Endorsement  
 For the accreditation referred in the 2
nd Article above, the customs brokers must endorse 
his/her assistant, which shall consist in an affida vit prepared by the competent customs office that 
shall be signed by the persons concerned, co mprising a declaration containing the following 
information from the official broker:   
 a)  That the endorsee meets the necessary conditions of honesty and aptitude; 
 b)  That the warrantor assumes total res ponsibility for the acts that his/her assistant 
commits at the customs office, as long as he /she does not make a declaration to the 
contrary to the Customs Director General; 
 c) That the endorsee can only take part in the clearances promoted by the endorser or 
signed by him/her; 
 d) That the endorsee is not included in any of  the impediments referred to in this Code.  
Article 186 
Number of Brokers' Assistants  
 The number of assistants to customs brokers or official brokers' companies shall be the 
number required by the needs of their service.  
Article 187 
Cessation of Functions  
 The broker's assistant shall cease his functions immediately after the withdrawal of 
accreditation by the customs broker responsible for hi m, and must return the identification documents 
to the customs authorities to enable them to  exercise their process of customs clearance.  G/VAL/N/1/CPV/1 
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  Article 188  
Customs Brokers Assistant 
 Practitioners who, under their responsibility, assist them in the exercise of their function may 
also serve the brokers. 
Article 189  
Authorization for Carrying Out Duty 
 1.  The duties of the official agent's assist ant must be authorized by the Director of 
customs circumscription of the area of professional es tablishment of the customs broker interested in 
such services, upon request accompanied by a stat ement of accreditation provided for such cases. 
 2.    Only the brokers' assistants or the cashie r brokers, who have twelve years of school 
education or equivalent, as minimum qualif ication are appointed official brokers.  
Article 190 
Functions of the practitioners  
 The brokers' practitioners, in addition to subm itting their documents to the customs services, 
can also assist the brokers to whom he provides services at the customs in the performance of their 
duties, duly accompanied by the official brokers , in carrying out of classification of goods. 
Article 191  
Cessation of Functions  
 The brokers' assistant ceases his functions under the same terms as the official broker.    
Article 192 
Issue of a Certificate  
 The authorization document for the brokers' assist ants must be issued by the General Customs 
administration, who may delegate competence to represent him before the customs administration.  
Article 193 
Exercise of the Profession 
 Customs brokers may carry out their duties as individuals, or as brokers' company 
associations, as partners. 
Article 194 
Professional Requirements  
 The task of an customs brokers relies on the admission to a qualification written and oral 
exam, which shall be taken at the General Director ate of Customs before a board appointed by the 
General Directorate of Customs and in which must be included one official customs broker. 
Article 195 
Applications for the Examinations  
 Only brokers' assistants or company brokers, who have twelve years of school education or 
equivalent, as minimum qualification with more than two or five years of effective service can be admitted in the exams for the appointment as official brokers. G/VAL/N/1/CPV/1 
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  Article 196 
Numerus Clauses  
 1.  The number of Customs Brokers in each customs post is limited, and the Minister of 
Finance shall fix by Ordinance, the number of  Customs Brokers under proposal from the General 
Directorate of Customs. 
 2.  No customs brokers may be qualified to declare or intervene in customs clearances at 
more than one customs office, not as an individual, nor a business company. 
 3.  Exceptionally, for lack of an official cu stoms broker, in a given station, authorization 
may be conferred to the customs brokers of the closest posts to perform on a temporary basis. 
Article 197 
Opening of the Examination 
 In the existence of a job v acancy of customs brokers in a given customs station, and on 
condition that applicants have not been previous ly selected in other competitions in force, the 
submission of the documents for such candidature may be officially considered by the General 
Customs Directorate, or upon request by the professi onals legally qualified to take part in such 
competition.  
Article 198 
Proof of ad-hoc  Knowledge  
 In customs offices where there is no candidate for customs broker, who fulfils the conditions 
in this Article, the Director General of custom s may authorise the use of  other persons in the 
operations provided they have a minimum of ten y ears of education, which shall be proven by an 
exam and the necessary knowledge to discharge such functions.  
Article 199  
Obligations of the Customs' Brokers  
 For the exercise of his professional duties, th e customs brokers shall be committed to the 
following deontological principles: 
 a) Use maximum loyalty towards other brokers; 
 b) Be assiduous in the service and mainta in it in adequate operational conditions; 
 c) Demonstrate the greatest z eal in the clearances for which he is responsible, and not 
promote matters he/she recognizes as useless;  
 d) Be accountable to the owners of goods a nd consigners, of all the amounts he/she may 
have received or spent at the services for which they were hired;  
 e) Fix his/her remuneration in accordance with the respective official rates;   
 f) Maintain a sequential daily record under th e conditions fixed by the director general 
of customs, of all the customs clearances processed in his/her agency and an up to 
date return of all accounts he/she  holds with his/her clients; 
 g) Issue a receipt for the amounts given to  him/her by the clients for payment of the 
expenses to be made for the customs declarations under his/her responsibility; 
 h) Within his relation with the customs authorities, particularly on customs clearance 
and payment of customs duties, they shall make only use of the assistants from his agency, duly qualified to interv ene in such procedure.   G/VAL/N/1/CPV/1 
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  Article 200 
Data Conservation 
 The official must keep the r ecord referred to in sub-paragr aph f) of the preceding paragraph, 
as well as correspondence and registration pertaining to customs operations, for five years, counting 
from the date of declaration, with the corresponding details. 
Article 201   
Retention of Documents by Customs  
 The customs brokers  shall, whenever deemed necessary, under the terms of Articles 14 and 
15 of this Code, submit to the customs authoriti es all the pertaining documents of his activities, 
namely, Registration of all customs clearance operations undertaken in his agency.  
Article 202 
Remuneration 
 The customs brokers' remuneration rates must be approved by an administrative Ordinance 
from the Minister responsible for the Finance sector. 
Article 203 
Disciplinary Responsibilities  
 1. The violation of the deontological princi ples referred to in the previous paragraphs, 
shall take the form of a disciplinary offence, of  the entire responsibility of the official broker. 
 2.   Except in the event of an application of a verbal abolishment for crimes committed by 
official brokers, the disciplinary process shall be  decided, organized and judged according to the 
subsidiary precepts applicable to them, with th e necessary modifications in the public administration 
disciplinary statute.  
Article 204 
Offences and Disciplinary Penalties  
 1. The disciplinary offences committed by Customs Brokers are punishable, dependent 
on the gravity of the offence and the degree of thei r culpability and other circumstances, by means of 
the following fines:  
 a) Verbal Warning; 
 b) Written notice;  c) A fine from ECV 100.000$00 to 500.000$00 (CVE one hundred thousand to five 
hundred thousand); 
 d) Suspension from 30 days to 1 year; 
 e) Dismissal. 
 2.  The penalty for dismissal of the customs broker, shall be applied to any broker, who 
has been suspended twice, and commits another infr action, punishable with a penalty of the same or 
more serious to the fine, when it is proven that they  are not necessarily fit to the job to which he has 
been appointed or the matter in question presuppos es loss of confidence needed for performing such 
professional function. G/VAL/N/1/CPV/1 
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  Article 205 
License Suspension 
 1.  Once the suspension has been determinate for the power to effect infringement of 
deontological principles, the criminal prosecution or  administrative offense of coercive measure of 
suspension of the profession and the applicatio n of the precautionary measure of preventive 
suspension of disciplinary proceedings shall be br ought as an action against the official broker.  
 2.  The suspension measure applied shall be stated in the official broker's permit and the 
professional record.   
Article 206  
Extension to Other Professionals 
 Similar countermeasure must be adopted in relation to other Customs employees for 
commitment of such acts, after previous hearing of the parties concerned. 
Article 207 
Disciplinary Competence 
 1.  The disciplinary competence for the app lication of fines in the preceding Articles can 
be stated as follows:  
 a) Chiefs of Customs Delegation -Warning;  
 b) Director of Customs – Verbal notice;  c) Director of Customs circumscription – Fine;  d) General Customs Director   – Suspension and dismissal. 
 2.   The application of a penalty shall be  applicable by the directors or the heads of 
customs delegations in the same customs declarati on of the broker or in other documents submitted by 
the customs brokers regardless of the action brought against him.  
Article 208 
The Right to Appeal 
 1.  From the hierarchy viewpoint, the deci sions of the Customs Di rectors must be lodged 
at the Customs Circumscription Directorate and to the General Customs Director. 
 2.  Those made by the General Custom Director, even of hierarchical nature, are 
exercised by the member of the Govern ment responsible for the Finance area. 
 3.  The decisions of the General Customs Director shall be refuted contentiously under 
the general law. 
Article 209 
Absence of the Customs Brokers  
 Customs brokers who, save for duly justifia ble reason of illness are absent from work for 
more than ten consecutive days, sha ll choose an assistant most reliable to substitute for him/her during 
the absence, under his/her entire responsibility, and give  prior knowledge of the fact to his competent 
customs office.  G/VAL/N/1/CPV/1 
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  Article 210 
Default Rules 
 The profession of customs broker shall be governed in all matters not specifically provided in 
this Code and other applicable legislation, by th e provisions of general legi slation and a mandate to 
provide services as inde pendent professionals. 
Sub-section III 
ASSOCIATION OF  CUSTOMS BROKERS   
Article 211 
Object of the Customs Brokers' Association  
 The official Brokers' association has the sole obj ect of activity of representation of the owners 
and consigners of both go ods and means of transportation before customs authorities in the process of 
customs clearance.  
Article 212 
Management 
 The management of the customs brokers' associa tions shall be responsible for its members. 
Article 213 
Designation 
 The designation of the customs brokers' associa tion also bears the additional denomination of 
"customs clearance agency." 
Article 214 
Duties of Members 
 The members of the Customs Brokers associa tion of customs clearance cannot act as Customs 
Brokers nor exercise such duty by themselves or on behalf of the owners and consignees of goods 
before the customs authorities, for clear ance of goods and means of transport. 
Article 215 
Application of Rules Relating to the Business of a Sole Proprietorship  
 In all matters not specifically regulated, the pr ovisions of the customs legislation concerning 
the business of companies of a sole proprietorship  shall apply to the business brokers' associations.  G/VAL/N/1/CPV/1 
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  CHAPTER III 
PAYMENT OF CUSTOMS DUTIES AND OTHER CHARGES  
Section I  
GENERAL PROVISIONS 
SUB-SECTION I 
GENERAL GOODS 
Article 216 
The Customs Duties 
 Goods entering and/or leaving the customs territo ry of Cape Verde are subject to payment of 
importation or exportation duties, as per the common customs tariff. 
Article 217 
Taxation of Postal Parcels'  
 1.  Goods imported or exported by postal mail or in small parcels through the postal 
service operators are subject to payment of customs duties and other as  per the legislation. 
 2.  The goods referred to in the preceding pa ragraph shall be presented to customs for 
clearance, in places designated for that purpose.  
Article 218 
Settlement of Duties  
 The settlement of customs duties and other char ges which management is the responsibility of 
the customs authorities, shall be based on the de termination of the taxa ble basis and the tariff 
classification applicable to specific goods and the s ubsequent clearance, based on these factors and the 
actual amount of taxes payable.  
Article 219 
Applicable Legislation  
 The determination of the relevant taxation elemen ts to the discharge of taxes to be paid shall 
be made in accordance with the specific legislation in  force at the date of registration by the Customs 
Administration of the detailed declaration concerning it.  
Article 220 
Other Relevant Data  
 1. The payment of customs duties and other taxes payable shall be in conformity with 
the decisions duly ratified by the Customs Technical Council, taken in respect of the proceedings of 
dispute over the amount, origin and tariff classification of the goods declared and the final judicial 
decisions concerning them. 
 2.  When the verification of declared goods occur without giving rise to a dispute, the 
evidence presented by the declarant should prevail in the assessment of tax to be paid and other 
elements stated in the detailed declaration.  G/VAL/N/1/CPV/1 
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   3.  In the absence of a detailed declaration,  in particular, because it relates to abandoned, 
strained or found merchandise, the taxation elements shall be officially determined by the customs 
administration. 
Article 221 
Additional Settlement   
 The additional settlement occurs when, after th e settlement of customs duties and other taxes 
on declared goods entered, it appears that the amount of the debt or any other charges is of greater 
value than the one initially calculated, in particul ar by review and control of detailed declaration 
procedures, carried out after the clearance of the goods 
Sub-section II 
SPECIFICITIES RELATED TO DAMAGED GOODS  
Article 222 
Destination of Damaged Goods  
 The damaged merchandise must be destro yed immediately, under customs control, 
re-exported, or taxed acco rding to its condition. 
Article 223 
Partial Carriage Damage  
 For goods from the same shipment, that may have suffered damage between the starting of 
the voyage when transported to the Cape Verde,  and the time of the presentation of the detailed 
declaration, and in case the value of the damage is higher than the total value the good had, when in 
good condition, only the good part shall be taken into account for taxation purposes.  
Article 224 
Separation of the Damaged Part  
 The customs authorities, under the customs s upervision, may authorize the separation of 
damaged goods from the remaining merchandise.  
Article 225 
Determination of Damage 
 1.  The percentage of the damage will be de termined by two arbiters, one of whom is a 
customs official, appointed by the chief of the customs delegation and the other by the importer.  
 2.  When there is disagreement of the two referees on the judgment of the percentage of 
the damage, a third arbiter shall be chosen to play off, and the latter must make a decision based on 
one of the solutions presented to him/her. 
 3.  When the first two referees do not agree on the choice of the third arbiter, the third 
arbiter will be appointed by the chief of the customs delegation. G/VAL/N/1/CPV/1 
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  Article 226 
Precautions in the Destruction of Certain Goods 
 In the event of a malfunction and if dealing with drugs or medicinal substances or other 
commodity of special handling care because of its imp lications for human health or the environment, 
they must be destroyed immediately, in light of  the technical requirements required for the legal 
implementation of the measure,  and a report of the occurrence shall be prepared. 
SECTION II  
DECLARATIONS CONTROL AND VERIFICATION  
Sub-section I  
GENERAL PROVISIONS 
Article 227 
Control of Customs Declarations 
 After acceptance and registration of decl arations, customs officers may carry out: 
 a) A documentary control that includes the declaration and the documents, annexed to it 
and demand any clarifications or the presentation of any other document, for 
establishing the accuracy of the elements of the declaration; 
 b)  A total or partial physical examination of the declared goods accompanied by the 
extraction of samples for analysis or makes a more thorough control, with a view to establishing the nature, origin, state, quantit y, and value, customs tariff specifications, 
including the taxes and customs regime to be applicable and their conformity with data 
in the customs declaration.  
Article 228 
Refusal of the Partial Verification Results  
 In the event of a disagreement,  the declarant has the right to  refuse the result of a partial 
examination and demand a full examination of the item s in the declaration, which are the subject of 
disagreement.  
Article 229 
Verification of Goods 
 1.   The examination of declared goods can only be carried out in customs warehouses 
and customs clearing areas, customs stations or in places approved by the customs authorities.  
 2.   The transportation of goods to the examinati on location, the packaging, repackaging, 
the extraction of samples, as well as any other necessa ry work to permit this examination, are made at 
the cost of and under the responsibility of the declarant. 
 3.  Services as above performed, outside normal working hours, within customs posts, or 
outside of them, shall be paid by those requesting the services in accordance wi th the table of charges 
approved by the Minister responsible for the Finance sector.  G/VAL/N/1/CPV/1 
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  Article 230 
Presence of the Declarant 
1. The declarant has the right to  attend the examination of the goods or appoint a qualified 
person to substitute him or her, after previ ous notification on the place, date and time. 
 2.    The declarant or the person appointed by him/her to attend the examination of the 
goods must render the necessary assistance to the custom s officers responsible for the examination, in 
order to facilitate this task.   
 3.  If the officers in charge of the exam ination do not consider the assistance provided 
satisfactory, they may demand that the declarant a ppoints a more suitable person to provide them with 
the necessary assistance.  
Article 231 
Absence of the Declarant 
 1.  When the declarant is not present to attend the examination of goods or does not 
designate a qualified person to substitute for him/her,  or does not appoint a suitable person to provide 
the assistance considered necessary, the customs authorities may gi ve up the diligence to carry out the 
examination, in view of the circumstances. 
 2.  If it is understood that verification can forego, it shall be set a 24-hour deadline for 
him/her to comply with his/her obligations, by notifying the fact to the declarant.  
 3.  If, at the end of the fixed deadline, th e declarant has not complied with the decision, 
the customs may proceed ex officio  to the examination of the goods, the responsibility for and the 
expense of the examination being the declarant by us ing, if necessary, the services of an expert or of 
any person designated in accordance with  the rules currently in force. 
 4.  The validity of the examination carried out in light of the pr eceding paragraph is the 
same, as it would have had if the verification had been performed in the presence of a declarant.  
Article 232 
Register of the Diligence  
 1.  When the customs service checks decl arations and the documents attached and 
physically examine goods, including the taking of samples, they are to show in the declaration document submitted to them or in a document annexe d, the type of control performed and the date 
and signature of the customs offi cer who carried out the activity. 
 2.  The registration mentioned above, shall stipulate the type and the nature of the 
control undertaken, the number of samples even tually taken, as well as the results attained. 
 3.  In the case of a partial verification of  goods, the references pertaining to the quantities 
under examination shall be stated.  G/VAL/N/1/CPV/1 
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  Sub-section II 
SPECIFIC PROVISIONS APPLICABLE TO CABIN AND HOLD BAGGAGE  
Article 233 
Examination of Luggage 
 1.   The examination of travellers and their l uggage can only be performed in the places 
designated by the customs services for that purpose. 
 2.  The placement of luggage into the ex amination location is of responsibility of the 
traveller or the transporter used by the traveller for the services. 
 3.  The opening of the luggage, the handling necessary for verification is the 
responsibility of the traveller or the traveller's representative 
 4.  The examination of travellers is taken on exceptional cases on the grounds of 
suspicious of commitment of a customs fraud and it is  the role of the customs special agents to avoid 
all kinds of uneasy situations to the travellers. 
Article 234  
Excessive Delays  
 1.  Luggage taken to the examination loca tions more than eight days previously and 
which has not been cleared, due to absence of th e declarant, shall be removed to the auction 
warehouses by the customs services, under Article 127 of this Code.  
 2.   Luggage cannot be removed without authorization from the customs services. 
Sub section III  
RE-EXAMINATION AND CONTROL  A POSTERIORI  
Article 235  
Re-examination and Control  A Posteriori  
 1.  The customs authorities may, after releasing the goods, or upon request of the 
declarant, inspect the detailed declaration, after the granting of an authorization for post-release 
verification of goods. 
 2.  The examination is carried out in order to satisfy themselves as to the accuracy of the 
particulars contained in the summary or customs declaration, inspect the commercial documents and 
data relating to the operations in respect of th e goods in question or to subsequent commercial 
operations involving those goods.  
 3.  The controls referred to in the pr eceding paragraph, may be made before the 
declarant, or any person directly or indirectly in volved in those operations or any other person who, 
due to their professional quality, are in possession of such documents and data, and the customs 
authorities may also carry out the examinati on of those goods, once presented to customs. 
 4.  When, from revision of the declaration or  subsequent verification it can be verified 
that the provisions governing the customs regi me have been applied based on inaccurate or  G/VAL/N/1/CPV/1 
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  incomplete data, the customs authorities shall a dopt the necessary measures fo r compliance with any 
provisions laid down taking into account the new information available to them. 
SECTION II 
CUSTOMS TARIFF  
Article 236 
Customs Import Duties  
 Goods entering the customs territory of Cape Verde are subject to payment of customs duties 
as per the customs tariff, without prejudice to the fiscal benefits foreseen in the law.  
Article 237 
Customs Tariff Regime 
 1.  On importation, goods are subject to  the general duties regime, the maximum duty 
regime or the preferential duty regime.  
 2.  The general duties regime is residua ry, and shall apply to goods, which are not 
subject to the maximum duty rate, or to preferential duty rates. 
 3.  The preferential duty rates are the r esult of international conventions to which 
Cape Verde is bound, meaning a preferential duties re gime applicable to goods originating in foreign 
countries, which are parties to the said international conventions. 
 4.  The maximum duty rate is applicable to  goods originating in foreign countries, which 
apply identical treatment to goods of Cape Verde origin. 
Article 238 
Applicable taxes 
 Apart from the customs import duties equivalent e ffect taxes, other charges may be applicable 
to goods having the same import source, unde r the constitution and the law provisions. 
Article 239 
Tariff Nomenclature 
 1.  Goods are classified according to th e national customs tariffs or following the 
common ECOWAS tariffs, if any, and the respective rules of Cape Verde customs tariff 
nomenclature, any other combined nomenclature  governing the general interpretative rules. 
 2.  The nomenclature of Cape Verde's custom s tariff is based on the nomenclature of the 
harmonized system for designation and classification of goods and the general rules for its interpretation, contained in the international conve ntion on the harmonized tariff description, and the 
harmonized commodity description, and the coding system, adopted in Brussels on 14 June 1983, 
adopted by Cape Verde for membership by  Decree-Law No. 10/2007 of 24 October. G/VAL/N/1/CPV/1 
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  Section III  
RULES OF ORIGIN  
Sub-Section II 
GENERAL PROVISIONS 
Article 240 
Scope 
 This section lays down the concept of rules of origin in preferential and non-preferential 
origin, for purposes of applying the common cu stoms tariff and non-tariff measures governing the 
international trade in goods and the prepar ation and issue of certificates of origin. 
Article 241 
Previous Consultations on Origin  
 1.  The origin of a product destined for imports or the customs authorities, upon request 
by the interested parties, shall previously determine exports.  
 2.  Previous consultations are undertaken and decided upon in light of the provisions of 
the current Code.   
Article 242 
Amendment of the Rules of Origin 
 The timely application regarding changes to the rules of origin in effect or the adoption of 
new rules of origin fall within the provisions laid  down in the Constitution and the Law pertaining to 
fiscal policies and are not applied with retroactive effect. 
Article 243 
Review of Decisions in Matters of Origin  
 The decisions regarding the determination of origin of any good, are undertaken from an 
administrative and customs litigation perspective foll owing the provisions of the current code and the 
general law. 
Article 244 
Confidential Information  
 1.  All information acquired by the customs authorities which is of confidential nature or 
which is provided on a confidential basis for appli cation of rules of origin, must be covered by the 
obligation of professional secrecy on the part of the authorities.  
 2.   Such information must not be disclosed without the express permission in cases 
where the competent authorities are ob liged or authorized to do so, pursu ant to the provisions in force, 
particularly in respect of confidential informati on, or in connection with legal proceedings    G/VAL/N/1/CPV/1 
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  Article 245 
Proof of Origin 
 1.  Whenever deemed necessary, the proof of the origin of goods are requested, by 
means of presentation of a certificate of origin or  equivalent document, issued by the competent 
customs authorities, pursuant to the treaties and in ternational agreements to which the republic of 
Cape Verde is bound. 
 2.  In the event of reasonable doubts as to  the origin of goods, the customs authorities 
may require any additional evidence to the cer tificate of origin, or any other equivalent 
complementary documents, to ensure that the indica tion of origin does comply with the rules laid 
down in the Cape-Verdean legislation.  
Article 246 
Explanatory Notes 
 Whenever necessary, the conditions  for the application of rules of origin, shall be detailed in 
the regulatory legislation of the code, by means of interpretative notes concerning its harmonization 
and policy application  
Sub-Section II  
ORIGIN OF GOODS  
Article 247 
Rules of Origin in Common Law 
 1.  Rules of origin are regulations and administrative regulatory decisions of general 
application, which are applied to determine the count ry of origin of goods, on  condition that the rules 
of origin are not related to contractual or autonom ous trade regimes involving the granting of tariff 
preferences going beyond the application of GATT 1994, paragraph 1 of Article I.  
 2.  The rules of origin referred to in the preceding paragraph shall comprise all rules of 
origin used in the instruments of non-prefer ential trade policy for implementation, namely: 
 a) For treatment of most favoured nations under Articles I, II, III, XI and XIII of 
GATT 1994; 
 b) For treatment of anti-dumping and countervailing duties under Article VI, to 
safeguard rights under Article XIX of GATT 1994; 
 c) The provisions of origin under Article  IX of GATT 1994, and the treatment of 
quantitative restrictions or discriminatory quotas. 
 3.  The rules of origin referred to in the preceding paragraph shall also include the rules 
of origin used for public procurem ent contracts and trade statistics. 
Article 248 
Goods Originating in a Country 
 1.   Goods originating in a country shall mean goods wholly obtained or produced in that 
single country.  
 2.  The expression "goods wholly obtained in a country" means: G/VAL/N/1/CPV/1 
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   a) Mineral products extracted within that country; 
 b) Plants (vegetable) vegetable products harvested therein, or products obtained from 
such plants; 
 c) Live animals born and raised therein;  d) Products derived from live animals raised therein; 
 e) Products of hunting or fishing carried on therein; 
 f) Products of sea-fishing and other products  taken from the sea outside a country's 
territorial sea by vessels registered or reco rded in the country concerned and flying 
that country's flag; 
 g) Goods obtained or produced exclusively from products referred to  in subparagraph f) 
on board factory ships registered or recorded with the country and flying its flag, 
provided that such factory ships are registered  or recorded in that country and fly that 
country's flag; 
 h) Products taken from the country's seabed or subsoil beneath the seabed outside the 
territorial sea, in accordance with that count ry's exclusive rights to exploit that sea 
bed or subsoil, under the international law; 
 i) Waste and scrap products from manufactur ing operations and used articles if they 
were collected therein and are fit only for the recovery of raw materials; 
 j) Goods produced therein exclusively from goods  referred to in subparagraphs a) and i) 
or from their derivatives, at any stage of production. 
 3.  For the purposes of paragraph 2 above, th e expression "country" covers that country's 
territorial sea.  
Article 249 
Goods Produced in More than One Country  
 1.  Goods, whose production involves more than  one country or territory shall be deemed 
to originate in the country where they underwent th eir last substantial transformation, resulting in the 
manufacture of a new product under the following conditions: 
 a) They underwent substantial economically justified transformation or work in an 
undertaking equipped as such, provide that the goods resulting in the manufacture of a new product bears the characteristics a nd specific composition, that it did not 
possess before the justified processing, since a new product, or processing or manufacturing of a new product represents an important stage of manufacture leading 
to a considerable quality change in  the characteristics of the good; 
 b) They are economically justified in th e processing or working in an undertaking 
normally equipped for that purpose and resu lting in the manufacture of raw-material 
into a new product or representing an important stage of manufacture;  
 c)    The transformation takes place in an un dertaking equipped for that purpose. 
Article 250 
Tariff Regime in Common Law 
 In common law, the customs tariff regime shall apply.  
Article 251 
Unconsidered Transformation 
 Any processing or working in respect of which it is established, or in respect of which the 
facts as ascertained, justify the presumption, that its sole object was to circumvent the provisions 
applicable in Cape Verde, to goods from specific countries, shall under no circumstances, be deemed  G/VAL/N/1/CPV/1 
 Page 73 
 
 
  to confer on the goods, thus produced in the origin of the country where it is carried out within the 
meaning of Article 249 of the current Code.   
Article 252 
Irrelevant Operations 
 The following process may not be used to determine the origin of a product:  
 a) Work carried out on a produ ct to ensure its conservation; 
 b) Removal of dust, selection, classification, washing and similar operations;  c) Change in packaging, simple placing in  bags, set-boxes, boxes, crates and similar 
operations; 
 d) Affixing on products or on the respective packaging, the marks, labels and other 
similar distinctive signs; 
 e) Mixing of products;  f) Animal slaughter;  g) The mixing up of various operations of the kind. 
Sub-Section III 
RULES ON PREFERENTIAL ORIGIN  
Article 253 
Preferential Origin of Goods  
 1.  The rules of preferential origin of goods shall lay down the rules governing the 
acquisition of origin, which goods must fulfil, in orde r to benefit from the preferential tariff measures 
contained in the agreements conc luded between the Cape Verde a nd certain countries or groups of 
countries. 
 2.  In the case of goods benefiting from pr eferential measures, the rules on preferential 
origin shall apply in light of these preferential arrangements. 
Article 254 
Products Originating from ECOWAS Member States  
 The definition of products originating from ECOWAS (Economic Community Of West 
African States), falls under the provisions of Protoc ol A/P1/03 relating to the Definition of "Products 
Originating" from ECOWAS Countries, adopted in Da kar since 31 January 2003, at the Conference of 
ECOWAS Heads of State and Government, approved by  Cape Verde, for ratification, by means of 
Law-Decree No. 3/2010, of 1 February. G/VAL/N/1/CPV/1 
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  SECTION IV  
CUSTOMS VALUE OF GOODS 
Sub-Section I 
CUSTOMS VALUE OF IMPORTED GOODS IN POST-TRANSITIONAL PHASE 
Article 255 
Scope of the Section 
 1.  This chapter regulates the determinati on the customs value of goods for purposes of 
applying the Common Customs Tariff and Non-Tariff Measures laid down by specific fields governing the national legislation for trade in goods.  
 2.  The customs value of imported goods sha ll be determined in strict conformity to 
Article VII of the GATT (general agreement on tariffs and trade),  consistent with the agreements 
related to its interpretation.  
 3.  The GATT valuation agreement on cu stoms value shall solely apply to the 
determination of the customs value of imported goods, for purposes of applying " ad valorem " rates of 
customs duties on those goods. 
 4.  The Agreement does not cover the provisions pertaining to the determination of the 
customs value on export duties, conflict managements,  internal taxation matters or exchange rate 
controls. 
Article 256  
Additional Justification 
 1. Whenever deemed necessary, if the cust oms authorities have reasons to doubt of the 
accuracy of the declared value, th ey may require any additional burde n of proof to ensure that the 
indication of origin does comply with the inform ation documents supporting the declared value.  
The customs administration may demand the importer to provide a document of proof of origin of goods, which also stands out for the declared va lue evidence factor, regarding the amount actually 
paid or payable for the imported goods, in conformity  with the provisions of Article 262 of the current 
Code. 
 2. In cases where the customs authorities ar e not fully satisfied, as to the truth or 
accuracy of the statement, document or complementary declaration, or if the reasonable doubt still exists after reception of further information, or  in absence of a response concerning the declared 
value, customs may decide that the value cannot be determined according to the transaction value 
method in light of the current Code, follow ing the provisions of its Article 260.  
 3.  Before making a final decision, customs must communicate its reasoning to the 
importer, in writing, concerning all the grounds, whic h in turn must be given reasonable, time to 
respond. 
 4.  In addition, the reasoning of the final decision must be communicated to the importer 
in writing.  G/VAL/N/1/CPV/1 
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  Article 257  
Computed Equipments Data Value 
 The determination of the customs computed valu e destined to equipments containing data or 
instructions shall undergo, if deemed  necessary, very specific rules.  
Article 258 
Currency Conversion 
 Where factors used to determine the custom s value of goods are expressed in a foreign 
currency, the rate of exchange used shall be that  in effect following the te rms of the preamble of 
Article 11 of the Decree-Law.  
Article 259 
Explanatory Notes 
 Whenever deemed necessary, the provisions la id down for determination of the values under 
the present code and international agreements bi nding the Cape Verde, will be complemented by 
interpretative notes for uniform valuation method a nd its harmonization and subsequent adoption.  
Sub-section II  
Method 1 
TRANSACTION VALUE IN GENERAL  
Article 260 
General Provisions  
 1.  The customs value of imported goods shall be its transaction value. 
 2.  The transaction value shall be the price actually paid or payable for the goods when 
sold for export to the customs te rritory of Cape Verde, and adjust ed, where necessary,  in accordance 
with the provisions of Article  262 of this Code, on condition: 
 a)  That there are no restrictions as to the disposal or use of the goods by the buyer, other 
than those imposed or required by law or by the public competent authorities in Cape Verde, and no limitations exist to th e geographical area in which the goods may 
be resold, if those restrictions do not substantially affect the value of the goods; 
 b)  That the sale or the price are not subject to some condition or consideration for which 
a value cannot be determined with respect to the goods being valued; 
 c) That no part of the proceeds of  any sub sequent resale, disposal or use of the goods by 
the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with Article 262 of the current Code. 
 d)   That the buyer and seller are not relate d, or, where the buyer and seller are related, 
that the transaction value is acceptable fo r customs purposes pursuant to paragraph 2 
of Article 264 of this Code. 
Article 261 
Price Actually Paid or Payable  
 1.  The price actually paid or payable corr esponds to the total payment made or to be 
made by the buyer, or for the benefit of the se ller for the imported goods and includes all payments G/VAL/N/1/CPV/1 
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  made or to be made as pre- condition of sale of th e imported goods by the buyer to the seller or by the 
buyer to a third party to satisfy an obligation of the seller.   
 2.  The payment above mentioned need not necessarily take the form of a transfer of 
money. Payment may be made by way of letters of  credit or negotiable instrument and may be made 
directly or indirectly. 
 3.  Activities, including marketing activities, undertaken by the buyer on his own 
account, other than those for which an adjustment is provided in Article 262 of this code, are not 
viewed as an indirect payment to the seller, even though they might be regarded as of benefit to the 
seller or have been undertaken by agreement with th e seller, and their cost shall not be added to the 
price actually paid or payable in determ ining the customs value of imported goods. 
Article 262 
Price Adjustment 
 1. In determining the customs value  under Articles 260 and 264, there shall be added the 
price actually paid or payable for the imported goods:  
 a)  The costs for commissions except buying co mmissions, the cost of containers, which 
are treated as being one, for customs purpo ses, with the goods in question the cost of 
packing, whether for labour or materials to  the extent that they are incurred by the 
buyer, but are not included in the price actually paid or payable for the goods; 
 b)  The computed value, apportioned as appropriate, of the following goods and services 
where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to 
the extent that such value has not been incl uded in the price actually paid or payable; 
  i) The cost or value of material s, components, parts and similar items 
incorporated in the imported goods; 
  ii) Tools, dies, moulds and similar items used in the production of the imported 
goods; 
  iii) Materials consumed in the production of the imported goods; 
  iv) Engineering, development, artwork, design work, and plans and sketches 
undertaken elsewhere than in th e Community and necessary for the 
production of the imported goods. 
 c)  Royalties and license fees related to the goo ds being valued that the buyer must pay, 
either directly or indirectly, as a condition of sale of the goods being valued, to the 
extent that such royalties and fees are not  included in the price actually paid or 
payable; 
 d) The value of any part of the proceeds of any subsequent resale, disposal or use of the 
imported goods that accrues directly  or indirectly to the seller;  
 e) The cost of transport and insurance of the imported goods, loading and handling 
charges associated with th e transport of the imported goods, to the place of 
introduction into the customs territory of Cape Verde. 
 2. Any additions to the price actually paid or payable shall be made under this article 
only based on objective and quantifiable data. 
 3. No additions shall be made to the price actually paid or payable in determining the 
customs value except as provided in this article.  G/VAL/N/1/CPV/1 
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  Article 263 
Deductions 
 The customs value does not comprise the follo wing elements, when they differ from the price 
actually paid or payable for the imported goods: 
 a) Charges for the transport of goods after their arrival at the place of introduction into 
the customs territory of Cape Verde; 
 b) Charges for construction, erection, assembly, maintenance or technical assistance, 
undertaken after importation of  imported goods such as industrial plant, machinery or 
equipment; 
 c) Charges for interest under a financing arrangement entered into by the buyer and 
relating to the purchase of imported goods, irrespective of whether the finance is 
provided by the seller or another person, pr ovided that the financing arrangement has 
been made in writing and where required, the buyer can demonstrate that: 
  i) Such goods are actually sold at the pr ice declared as the price actually paid or 
payable, and 
  ii)  The claimed rate of interest do es not exceed the level for such transactions 
prevailing in the country where, and at the time when, the finance was 
provided; 
 d)  Charges for the right to reproduce imported goods in Cape Verde; 
 e)  Buying commissions; 
 f)  Import duties or other charges payable in Cape Verde because of the importation or 
sale of the goods. 
Sub-section II  
TRANSACTION VALUE IN CASE OF A COALITION 
Article 264 
Related Persons 
 1.   In determining whether the transaction value is acceptable for the purposes of the 
provisions of Article 260 of this Code, the fact that  the buyer and the seller are related shall not in 
itself be sufficient grounds for regard ing the transaction value as unacceptable. 
 2.  Where necessary, the circumstances surrounding the sale shall be examined and the 
transaction value shall be accepted if the re lationship did not influence the price. 
 3. If, in the light of information provide d by the importer or otherwise, the customs 
authorities have grounds for considering that the relationship influenced the price, they shall 
communicate their findings to the importer, in writing, and he shall be given a reasonable  time limit, 
between five to ten working da ys to also respond in writing. 
 4.  In a sale between related persons, buyer and seller, the transaction value shall be 
accepted and the goods valued in accordance with  Articles 270 and 273 wherever the importer 
demonstrates that such value very closely approxim ates to one of the following occurring at or about 
the same time. 
 a)  The transaction value in sales, between buyers and sellers who are not related in any 
particular case, of identical or similar goods for export to Cape Verde; G/VAL/N/1/CPV/1 
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   b)  The customs Value of identical or similar goods, as detailed in Articles 270 and 273 
of the current Code; 
 c)  The customs value of identical or similar goods, as listed in Articles 270 and 273 of 
this Code. 
 5.  In applying the foregoing tests, due  account shall be taken of the demonstrated 
differences in commercial levels, the quantity, the el ements enumerated above in Article 262 of this 
Code, and the costs incurred by the seller in sales in which he and the buyer are not related, and where 
such costs are not incurred by the seller in sales in which he and the buyer are related. 
 6.  The criteria set forth in paragraph 4 ar e intended to be used at the initiative of the 
importer and only for comparison purposes.  Substitu te values may not be established under the said 
paragraph. 
Article 265 
Related Persons 
 1.  For the purposes of this Code and Regula tions, people shall be deemed to be related 
only if: 
 a) They are officers of the board of directors or directors/managers of one another's 
businesses; 
 b)  They are legally recognized partners in the same business or business associations; 
 c)  They are employer and employee;  d)  Any of them directly or indirectly owns, controls or holds 5% or more of the 
outstanding voting stock or shares of both of them; 
 e)  One of them directly or indirectly controls the other; 
 f)  Both are directly or indirectly controlled by a third person;  g)  Together they directly or indirectly control a third person; or  h) They are members of the same family. 
 2.  For purposes of this title, people who ar e associated in business with one another in 
that one is the sole agent, sole distributor or so le concessionaire, however described, one of the other 
shall be deemed to be related only if they fa ll within one of the criteria above mentioned. 
 3.  One person shall be deemed to contro l another when the former is legally or 
operationally in a position to exercise restraint or direction over the latter. 
 4.  In line with then provisions laid down in paragraph h) of No. 1, persons shall be 
deemed to be members of the same family only if they stand in any of they hold the following 
relationships to one another, cons idered family members spouses, c ouples, parents or relatives in the 
direct line or relatives within the fourth degree of collateral. 
Article 266 
Additional Inquiry 
 1.  Where the customs value cannot be de termined under paragraphs 1, 2 and 3 of 
Article 264, because the customs authorities cannot accept the value determin ation according to the 
transaction value method, before a survey being carried out, they shall give the importer the 
opportunity to provide all the necessary for a deep  examination of the circumstances surrounding the 
sale, by assessing whether the transaction value did some how influenced the price due to the fact that 
the buyer and the seller are related, and examine all pertinent aspects of transaction, including the  G/VAL/N/1/CPV/1 
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  manner that the buyer and seller have organized the trade relations and how the price has been 
estimated. 
 2.  If it can be proved that the buyer and selle r, despite being related, as the provisions of 
No. 1 of Article 265 have bought and sold to one a nother as if they were not parties, and it is 
demonstrated that the relation did not influence the price. 
 3.  The importer, in turn is to spell out the procedures demonstrating that the relation did 
not have a bearing on the price.   
Sub-section III  
TRANSACTIONAL VALUE METHOD 
Article 267  
Alternative Methods 
 1.  Where the customs value cannot be determined under Article 260 of the current 
Code, it is to be determined by proceeding sequentia lly through subparagraphs a), b), c) and d) of the 
Article it shall be reversed if the declarant so requests;  
 2. It is only when such value cannot be de termined under a particular subparagraph, that 
the provisions of the next subparagraph in a sequenc e established by virtue of this paragraph can be 
applied. 
Article 268  
Customs Value under the Preceding Article  
 1.  The customs value as determined under the preceding article shall be: 
 a)  The transaction value of identical goo ds sold for export to the Cape Verde and 
exported at or about the same time as the goods being valued; 
 b)  The transaction value of similar goods sold  for export to Cape Verde and exported at 
or about the same time as the goods being valued; 
 c)  The value based on the unit price at which the imported goods for identical or similar 
imported goods are sold within it, in the greatest aggregate quantity to persons not 
related to the sellers; 
 d) The computed value, consisting of the sum of; 
  i)  The cost or value of materials and manufacture or other  processing employed 
in producing the imported goods; 
  ii) An amount for profit and general expe nses equal to that usually reflected in 
sales of goods of the same class or kind as the goods being valued which are 
made by producers in the country of exportation for export to Cape Verde; 
  iii) The cost or value of the items referr ed to in paragraph 1 of Article 262 of this 
Code. G/VAL/N/1/CPV/1 
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  Sub-section IV 
Method 2 
Article 269 
Identical Goods 
 1.  Identical goods are those, which are th e same in all respects, including physical 
characteristics, quality and commercial reputation. 
 2.  Minor differences in appearance sha ll not preclude goods otherwise conforming to 
the definition from being identical; 
 3. The definition excludes imported goods which incorporate engineering,  design, 
artworks, drafts and models for wh ich no adjustment has been made under sub-paragraph b), of No. 1 
Article 262, for the fact that they  were executed in Cape Verde. 
 4. Identical goods are only those produced in the same country as those goods being 
assessed. 
 5.  Identical goods are produced by the producer of the goods being valued.  Where there 
are no identical goods produced by the same person in the country of production of the goods being 
valued, identical goods produced by a different pers on in the same country may be taken into account. 
Article 270 
Transaction Value of Identical Goods  
 1.  Where the customs value of imported goods cannot be determined under Articles 260 
and 264 of the current Code the transaction value of identical goods is the value of goods sold for export to Cape Verde and exported at or a bout the same time as goods being valued. 
 2.  At the time of application of the provi sions of the current Article, the customs value 
is determined by means of the transaction value of similar goods sold for export and exported at or 
about the same time as the goods being valued; 
 3.  If there is no sale, there shall be recourse to the transaction value of identical goods, 
sold at a different price, or in specified quantities, by adjusting it, on condition that they do not mean 
an increase or reduction of the values, based on reasonably precise proof.   
 4.  Where costs referred in No. 1 Article 262 of this Code are comprised in the 
transactional value this value shall be adjusted to the eventual cost differences between the imported 
goods and identical goods depending on the differe nces, distances and means of transportation. 
 5.  If, by application of the current Article , more than one transactional value has been 
assessed, of identical goods, the lowest transactional value shall be considered for determining the 
customs value of imported goods.  
Article 271 
Value Adjustment 
 1.  The transactional value of identical goo ds for importation means the specific adjusted 
value in accordance with the provisions laid down in  numbers 1, 2, 3 and 4 of the preceding Article, 
acceptable under the terms of Article 260 of this Code.   G/VAL/N/1/CPV/1 
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   2.  In order to enable specific adjustments to be made to the differences in levels and 
quantities resulting in an increase or reduction of th e value, on sufficient grounds of proof, clearly 
stated as reasonable and precise, as well as the lists of  prices in effect for the said levels and quantities 
stated. 
Sub-section V 
Method 3 
Article 272 
Similar Goods 
 1.  Similar goods are those, which, although not alike in all respects, closely resemble 
the goods being valued in terms of component, materi als, and characteristics, which enable them to 
perform the same functions and be commercially interchangeable with the goods being valued 
 2.  The quality of the goods, their co mmercial reputation and the existence of a 
trademark are among the factors to consider in determining whether goods are similar; 
 3.  Goods which incorporate or reflect engi neering, development, artwork, design work, 
and plans and sketches for which no adjustment has been made under sub-paragraph iv of paragraph 
b) of number 1, Article 262 of the current Code , do not fall within the concept of similar goods, 
simply based on the fact that such elemen ts were undertaken in Cape Verde,   
 4.  Similar goods are only those produced in the same country as those of the goods 
being valued. 
 5.  Goods can only be compared if produ ced in the same country as and by the producer 
of the goods being valued. 
Article 273 
Transaction Value of Similar Goods   
 1.  The transaction value of imported goods , which does not fall into Articles 260 and 
264 or 270, is the transactional value of similar goods produced in the same country and by the 
producer of the goods being valued.  The goods must be exported at or about the same time as the 
goods being valued.  
 2.  At the time of application of the provi sions of the current Article, the customs value 
is determined by means of the tr ansaction value of similar goods, th at were sold for export to the 
country of importation and at about the same  time and quantity as the goods being valued. 
 3.  If there is no sale, there shall be recourse to the transaction value of identical goods, 
sold at a different price, or in specified quantities, by adjusting it, on condition that they do not mean 
an increase or reduction of the values, based on reasonable precise proof.   
 4.  Where costs referred in paragraph e), of  No. 1 Article 262 of this Code are comprised 
in the transactional value this sha ll be adjusted to the eventual cost differences between the imported 
goods and similar goods depending on the differenc es, distances and means of transportation. 
 5.  If, by application of the current Artic le more than one transactional value has been 
assessed, of similar goods, the lowest transactional value shall be considered for determining the 
customs value of imported goods.  G/VAL/N/1/CPV/1 
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  Article 274 
Value Adjustment 
 1.  The transactional value of similar goods for importation means the specific 
adjustments of value in accordance with the provi sions laid down in the preceding Article, acceptable 
under the terms of Article 260 of this Code.  
 2.  In order to enable specific adjustments to be made to the differences in levels and 
quantities resulting in an increase or reduction of th e value, on sufficient grounds of proof, clearly 
stated as reasonable and precise, as well as the lists of  prices in effect for the said levels and quantities 
stated. 
Sub- section VI  
Method 4 
Article 275 
Deductive Value 
 1.  If customs value cannot be determined on the basis of the tran saction value of the 
imported goods or identical or similar goods sold in  Cape Verde, in the same state they were for 
importation, the determination of the basis for tran saction value, under the present Code, shall be the 
unit sales price in the domestic market at which th e imported goods or identical or similar goods are 
sold, for the imported goods being valued or of iden tical or similar goods, that are sold to unrelated 
buyers in the greatest aggregate quantity in the count ry of importation.  The buyer and the seller in the 
importing country must not be related and the sale must  take place at or about the time of importation 
of the goods being valued, subj ect to the following deductions. 
 a)  From commissions usually paid or agreed  to be paid, the sum of profits and general 
expenses added to that usually reflected in sales of goods of the same class or kind as the goods being valued, including direct and indirect costs from trade of goods in Cape Verde;  
 b)  Usual current transport and correspon ding insurance costs, and related charges 
usually incurred in Cape Verde;  
 c) The customs duties and other national ta xes payable in Cape Verde by reasons of 
importation or sale of the goods are also to be deducted. 
 2.  If no sale of imported goods or identic al or similar imported goods took place at or 
about the time of importation, the customs value following the preceding Article, shall be based on 
the unit price at which the imported goods or identical  or similar goods are sold in Cape Verde, in the 
same state as that of importation, in the clo sest date importation of the goods being valued 
 3.  If no sale of imported goods or identical or similar imported goods took place in 
Cape Verde, in the same state of importation, or at about the time of importation, the customs value, shall be largely based on documentary input fro m the importer, on the unit price at which the 
imported goods or identical or similar goods are sold, to unrelated buyer and seller.  The amount shall 
be in the greatest aggregated value, after a complement in fabrication or transformation, and the 
deduction foreseen in No. 1 shall apply, on conditi on that the sale is undertaken in Cape Verde to 
non-related persons to the seller.  G/VAL/N/1/CPV/1 
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  Article 276 
Unit Sales Price 
 1.  For purposes of the provisions of No. 3 of the preceding Article, unit price of 
imported goods shall mean the greatest aggregate qu antity, the price at which the greatest number of 
units is sold to unrelated persons at the first co mmercial level after importation at which such sales 
take place. 
 2.  For application of the preceding Article , to determine the greatest aggregate quantity 
of all sales at a given price, account shall not be  taken of any sale of the specific elements of 
paragraph b) of No. 1 of Article 262 of the presen t Code, following the provisions of the preceding 
Article, provided by the buyer to the producer of goods free of charge or at reduced costs, that have 
been undertaken in the country of importation for which no adjustment has been made under the said 
article. 
 3.  Whenever there is recourse to the me thod stated in No. 3 of the preceding Article, 
various deductions are necessary to accommodate the value added by assembly, or transformation, based on objective and quantifiable data relating to  the costs of work based on calculation methods, 
further processing and others applicable to  production or related production practices. 
Sub-Section VII  
Method 5 
Article 277 
Computed Value Method  
 The value of imported goods, under the present Article is determined by means of estimated 
value, by adding the following elements: 
 a)  The cost or value of raw materials used, the costs or others used for production of 
imported goods; 
 b) The amount for profit and general expenses, equal to that usually reflected in sales of 
goods of the same class or kind as the goods valued, which are made by producers in 
the country of exportation for e xport destined to Cape Verde; 
 c)  The costs and expenses are mentioned in paragraph e) of No. 1, Article 262 of the 
present Code.  
Sub-Section VIII 
Method 6 
Article 278 
Last recourse 
 1.  Where the customs value of imported goods cannot be determined under Articles 260, 
264, 267, 268, 270,  273, 275 and 277 it shall be determined, on the basis of using reasonable means 
that are consistent with the principles and genera l provisions of the Agreement on implementation of 
Article VII, of the 1944 General Agreement on Tariffs and Trade, given the availability of the data in 
Cape Verde. G/VAL/N/1/CPV/1 
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   2.  No customs value shall be de termined under paragraph 1 based on: 
 a)  The selling price in Cape Verde of goods produced in the country; 
 b)  A system, which provides for the acceptance for customs purposes of the higher of 
two alternative values; 
 c)  The price of goods on the domestic market of the country of exportation; 
 d)  The cost of production, other than com puted values which have been determined for 
identical or similar goods in accordance w ith the provisions of Articles 270 and 273 
of this Code; 
 e)  The prices for export of goods to a third country, other than Cape Verde;  f)  The minimum customs value; 
 g)  The arbitrary or fictitious values. 
 3.  Customs authorities may, upon request by the importer, keep him informed, in 
writing, of the customs value being determined in light of the present Code, alongside with the 
method that has been used for determining the said value.   
Article 279 
Methods to Use 
 1.  In determining the customs value under the preceding Article, it shall be based, as far 
as possible in customs values previously determined. 
 2. For determining the customs value methods  to be used, by means of the preceding 
Article are those established in Articles 260 and 277 of  the current Code.  However, some reasonable 
flexibility shall be adopted, as for the application of these methods. 
Sub-Section IX 
CUSTOMS VALUE OF EXPORTS POST-TRANSITION PERIOD  
Article 280 
Transaction Value 
 1.  The customs value of exported goods shall be the transaction value. 
 2.  In determining if the value is acceptabl e, the fact that the buyer and the seller are 
related shall not be seen as sufficient grounds for regarding the transaction value as unacceptable, on 
condition that the relationship has no beari ng on the price actually paid or payable. 
Article 281 
Other Methods 
 Where the customs value cannot be determined  under the preceding Article, it is to be 
determined by proceeding sequentially through the ruling underpinning the subparagraphs in the 
preceding Article. 
Article 282 
Comparable Value 
 The determination of value the exported goods  is based on the transactional value of the 
goods of the same class or similar qualities exported at the moment to other buyers in the same 
country of destination of the importation or, in the absence of a direct comparison, to another  G/VAL/N/1/CPV/1 
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  destination country of importation, with price adju stments being made by the customs authorities on 
solid grounds given the relevant factors, namely: 
 a) Differences in the dates of exportation; 
 b) Differences in the commercial and quality levels;  d) Differences in composition, quality and conception of goods being assessed and those 
to which they are compared; 
 e) Differences in internal charges with transportation and insurance depending on the 
place of exports. 
Article 283 
Computed Value Method  
 If the value cannot be determined by means of the preceding article, the following elements 
shall be added: 
 a) The cost of production or any other transformation in the production of exported 
goods; 
 b) Other expenses pertaining to conception and trademarks; 
 c) The amount of profit. 
Article 284 
The Fall Back Method 
 If the customs value cannot be determined by an y of the previous four methods above, it shall 
be determined on the basis of reasonable data available in the national customs territory, and 
consistent with the principles and general provisions underpinning the methods of the said articles, on 
condition that the selling price of goods for exportati on in the local market is not the only basis for 
determining the value of exported goods. 
Article 285 
Mode Declaration of Value 
 The exporter is to provide a declaration of the price of goods exported, following the 
provisions of the following sub-section. 
Article 286 
Additional Information 
 1.  Whenever deemed necessary, in cases where the customs authorities are not fully 
satisfied as to the truth or accuracy of the decl ared value of goods for exportation, they may require 
any additional proof from the importer, in the fo rm of information back-up documents, or if the 
reasonable doubt still exists after reception of furt her information, or in absence of a response 
concerning the declared value, customs authorities may decide that the value cannot be determined 
according to the transaction value method  
 2.  Before a final decision is taken, a nd upon request by the exporter, the competent 
authorities customs must communicate its reasoning to  the importer, in writing, concerning all the 
grounds, which in turn must be given reasonable time to respond.  G/VAL/N/1/CPV/1 
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  Section V 
OTHER TAXATION ELEMENTS  
Sub-Section I 
WEIGHT OF THE GOODS 
Article 287 
Types of Weights 
 1.  Specific duties relating to the weight of goods are calculated by the gross weight, the 
net weight or the actual weight 
 2.  Unless otherwise stated in the customs tariff texts, if the taxation of a good is 
calculated by weight, the net weight shall be considered.  
Article 288 
Definitions 
 1. "Gross weight" shall mean the we ight of the goods and all packaging.  
 2. "Net weight" stands for the weight of  the goods with all packaging removed, except 
for that essential to the conservation of the product.  
 3.  "Actual weight" designates the weight of the goods excluding all packaging.  
Article 289 
Packing 
 1. "Packing " is an item or group of items, which ar e intended to preserve or to protect, 
or to separate goods, excluding those imported in bulk materials such as straw, fibreglass, wood 
chippings.  
 2.  Packaging includes containers and pallets. 
Section VI  
PAYMENT AND WITHDRAWAL OF GOODS 
Sub-section I  
GENERAL PROVISIONS 
Article 290 
Deadline and Payment Methods  
 The time limit for payment of customs duti es and charges shall be in accordance with the 
deadlines established in this Code, in full and in cash.   G/VAL/N/1/CPV/1 
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  Article 291 
Exceptions 
 The provisions of the previous article do not apply, however, in case of granting a guarantee 
for the release of the goods prior to the completi on of customs clearance, under the deadlines in effect. 
Article 292  
Clearance under Guarantee 
 The clearance under security shall cover the bail-law credit and credit for waiver in 
accordance with the following articles and other app licable legislations, which may also apply to 
goods whose customs clearance process is awaitin g the submission of a customs procedure, the 
granting of a fiscal benefit, or pr esentation of any relevant document  
Article 293 
Credit of Duties 
 1.  The credit of duties shall be based on the clearance authorization for declared goods 
for consumption upon posting of a guarantee and may be granted extension of the deadline for 
payment of duties and other customs taxes and other duties for payment thereof subject to the 
payment of interest at the statutory rate. 
 2.  At the request of the interested part y, the Chief of the Customs station may grant 
authorization for the credit of duties, in the o ffice where the clearance of  the consumption goods are 
being processed.  
Article 294  
Credit Survey  
 1.  The credit survey is based on an authorization by the Customs Circumscription 
Director, as the goods are inspected, by means of presentation of a bank deposit. 
 2. The credit survey shall be authorized by the Customs Circumscription Director, on 
request by the official broker, company brokers' br okers or any other entity duly represented, on solid 
grounds.  
Article 295 
Deadline for Payment of Declarations 
 1.  The payments of the customs taxes due on clearance of goods are to be made within 
ten working days after entry into the accounts, count ing from the date of registration of the concerned 
declaration. 
 2.   Exceptionally, when the goods are live animals, fresh or refrigerated goods and 
products of a dangerous nature or flammable, th e customs debt corresponding to the declaration 
should be paid within a maximum period of twenty -four hours, after their entry into the accounts.  
Article 296 
Deadline for payment of Clearance under guarantee  
 1. The time limit for settlement of the cust oms charges and other duties, relating to the 
goods which clearance has been authorized, shall not exceed 15 days, and at the request of interested G/VAL/N/1/CPV/1 
Page 88  
 
  parties and for valid reasons, the deadline may be ex tended, for an equal period, by decision of the 
General Customs. 
 2.  The initial and extendable time limit refe rred to a in the previous article, shall be 
counted from the date of waiver of the goods which customs clearance has been  authorized by means 
of payment of a guarantee.  
Article 297 
Deadline for Payment for Liability Terms 
 In the case of waiver by accepting responsibilit y for payment, it must be made within the 
respective maximum validity period, which can be up to the maximum period of one year, by decision 
of the General Customs Director. 
Article 298 
Means of Payment  
 Duties and other taxes collected by the custom s services shall be paid in current currency or 
by means of a  certified or crossed check to the order of the customs treasurer of the chief of the 
respective customs station and by inter-bank tran sfer, it being understood as such payments made 
through terminals ATM (POS). 
Article 299 
Means of Payment Subject to Good Recovery 
 If using a payment method that requires good recovery, the extinction of the customs and 
correlated debt only applies to the actual receipt of set tlement of the debt, to which no interest shall be 
due for the time of mediation of the settlement of the debt and the respective receipt, unless it is not 
possible to apply a full charge of the debt by lack of funds. 
Article 300 
Consequences of Non-Payment Declarations 
 1.  The declarations subject to a normal time limit foreseen in Article 295 of this Code, 
which payment has not been made within the stated  deadline, shall be cancelled, and the respective 
goods be considered as merchandise exceeding the lega l storage time limit and as results should be 
transferred to authorized warehouses, for selling purposes.   
 2.  The declarations pertaining to aut horized goods for clearance under payment of a 
guarantee, under the terms of this Code, which paymen t fails to be made within the agreed deadline, 
shall be forwarded to the competent services, for re-opening of a compulsory administrative process, 
under the terms of Title VII of this Code.  G/VAL/N/1/CPV/1 
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  Sub-Section II 
RELEASE OF GOODS 
Article 301 
Release Authorization 
 No one may clear goods taken to the customs offices or the locations designated by the 
customs services, without previous consent from the customs services and without prior payment of 
the consignment or guaranteeing of duties and other taxes, under the present Code. 
Article 302 
Goods under Dispute  
 In the case of import goods not prohibited unde r a process of dispute, the release under 
guarantee is only granted provided that the contestan t has all the elements needed to assess the case 
given the guarantee, by major duties and taxes du e and respective interest rates and the other 
provisions foreseen in this Code.  
Article 303 
Identical Goods 
 The release under guarantee may also be granted to owners or consigners of identical goods to 
those referred to in the preceding article, on condition th at that they are or will be subject to clearance, 
on the date or after the establishment of the technical process of contestation, if they prefer not to wait 
for the final decision under this Code. 
Article 304 
Regularization 
 All necessary measures, including seizure and sale, shall be adopted, to deal with goods 
whose release has not been granted either: 
a)  Because it was not possible to initiate or  proceed with their examination within the 
deadline fixed by the customs services, for reasons attributable to the declarant; 
b)  Because of non-presentation of the necessary documents to assign them to the 
declared customs regime; 
c)  Because the duties or other taxes that s hould have been paid or guaranteed, were not 
paid within the deadline fixed; or 
d)  Because they were subject to restriction or contingency measures. 
Article 305 
Remission to Customs Administrative Litigation  
 In the circumstances stated in the preceding paragraph, an administrative process is 
organized, governed by the provisions of the admini strative litigation following Title VII of this Code, 
and payment is made in the manner specified therein. G/VAL/N/1/CPV/1 
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  Section VII 
EXTRACTION OF SAMPLES 
Article 306 
Communication 
 Whenever the customs authorities decide to take  samples, they will inform the declarant or 
his/her representative of this fact.   
Article 307 
Realization 
 1. Customs officers perform the taking of samples.  They can however demand that the 
work be performed under official control by the d eclarant or by a person designated by him/her. 
 2. The declarant or the person designated by him/her to attend the taking of samples 
must render the customs authorities the assist ance necessary to facilitate the operation. 
 3.  When the declarant does not attend the taking of samples or does not designate a 
person to attend the taking of the samples, the customs authorities shall apply the provisions for 
examination without the presence of the declarant, and their observations shall have the same validity 
they would have had the samples been taken in th e presence of the declarant, or his representative. 
Article 308 
Samples Regime 
 1.  The quantities to be taken must not exceed those necessary to permit analysis or 
thorough control, including an eventual counter-analysis. 
 2.  Amounts taken as samples by the customs services are not deducted from the 
quantities declared. 
 3.  In the case of a declaration for exporta tion or for inward processing whenever the 
circumstances so permit, the declarant is author ized to substitute the quantities of goods taken as 
samples for identical goods, to  complete the shipment.  
 4.  The taking of samples does not lead to any indemnity payment by the customs 
administration, but the expenses for analysis and cont rol are paid for by the customs administration.  
Article 309 
Destination of the Samples  
 1. Unless destroyed by the analysis or exam ination, the samples taken shall be returned 
to the declarant, at his/her request and expense, si nce their no retention by the customs authorities is 
no longer required, namely when all the possibilities of appeal by the declarant against the decisions 
taken by the customs services have exhausted the possibilities based on the result of the analysis or 
the control. 
 2.  Samples whose return has not been requested by the declarant may be either 
destroyed or retained by the customs services.  G/VAL/N/1/CPV/1 
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   3.  However, in special cases, the custom s services may demand that the interested party 
remove the remaining samples 
Article 310  
Extension of Examination Carried Out Before the Declaration  
 The provisions of this Section shall apply, w ith the necessary adaptations, to the taking of 
samples before presentation of the detailed declaration requested but the declarant or his 
representative. 
Section VI 
INFORMATION AND DECISIONS CONCERNING THE CUSTOMS LEGISLATION 
Article 311 
Application of the Customs Legislation 
 1.  Any interested party may request from customs authorities information and decisions 
relating to the application of customs legisla tion and should provide all the information and 
documents required for that purpose. 
 2.  Information and decisions should be  given or taken and communicated to the 
applicant in the briefest possible delay, but not exceeding fifteen days and must be based on the 
general law.  
 3.  The deadline set in the previous paragraph may be extended where it is not possible 
for the customs authorities to fulfil it.  Being so , the customs authorities will inform the applicant 
before the deadline, by giving reasons for an exte nsion and the new deadline they consider necessary 
for deciding on the request. 
 4.  The provision of information requested  and decisions are free.  Where they entail 
expenditure by the customs authorities, especially fo llowing expert opinions or analysis of goods or 
when they are resourced at the applicant's requ est, these costs may be charged to the applicant. 
Article 312 
Previous Consultations on Custom s Tariff and Origin Assessments 
 1.  Whenever the interested party has doub ts about how the customs regime, or how the 
origin of any product intended for import, has been determined, they should submit to the headquarters of the customs services, a declarati on containing all the founda tions and valid grounds 
for doubts, together with a declaration of the sam ples, designs, photos and, if necessary, a full 
explanation of the criteria of the said goods, e duly pl aced bearing labels with their signature, and that 
of the requested party, one of which shall be destined to the customs at reception. 
 2.  The application shall mention the co mmercial or industrial name concerning the 
goods, raw materials used in their composition, th eir applications, value, origin and place of 
manufacture or origin.  
 3.  The Directors of Customs, upon receipt of  the applications mentioned in this article, 
they are to organize and carry out their respective ca ses to refer to the General Customs Directorate, 
together with two samples, drawings or photographs  of the goods at the expense of the interested 
party. G/VAL/N/1/CPV/1 
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   4.  The General Director decides on the subj ect of consultation, within thirty days from 
the date of entry of the process containing the samp les, into the General Customs Directorate, without 
prejudice to the provisions of the following article. 
 5.   For previous consultations on customs regi me and origin assessments the deadline for 
the decision of the general customs director shall be 150 days, counting from the date of entry of the 
respective process at the general directorate, duly stated under the terms of this code.  
Article 313 
Non-admissible Prior Consultations  
 Prior consultations are not accepted wh en prior consultations relate to: 
 a)  Commodities which composition is un defined or cannot be easily identified; 
 b)  Goods clearly specified in the Customs Code, in its respective Interpretation Notes or 
whose classification has been subject to deliberations of the Customs Technical 
Council, by decision pursuant to paragraphs 4 of the previous article or a decision on 
customs appeal. 
Article 314 
Validity of the General Customs Director's decision  
 The General Director's dispatches deciding on prior consultations may be modified: 
 a)  By a further order of the General Director;  
 b)  By virtue of a different decision of the Customs Technical Council particularly 
because of a subsequent legal provision; 
 c)  By a different decision because of an appeal in litigation. 
Article 315 
Notification of Change  
 Altering the order of the decisions of the Ge neral Customs Director, on prior consultation and 
its grounds shall be reported to the interested par ties, whenever such formalities deemed necessary. 
Section VII 
CUSTOMS TAX BENEFITS 
Article 316 
Scope 
 1. The law lists the circumstances and cond itions under which certain goods subject to 
import or export are eligible for partial or total exemption from customs duties and other charges, as a 
relief for the owners and consigners.  
 2.  The right to tax relief is only granted to people or consigners of goods expressly 
provided by law, subject to other laws and regula tions, including duty rosters and circulars of the 
customs authorities.   G/VAL/N/1/CPV/1 
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  Article 317 
Restrictions on the Use of Goods 
 1.  Where in the light of the law, th e grant of exemption from customs duties or 
suspension from charges and other costs depends on the goods being only used for the specific purpose of pursuing the change of use or sale of su ch goods in any way; they require permission of 
the Customs authorities. 
 2.  Once permission has been granted for ch ange of use or for sale by any form, such 
goods are liable payment of customs duties and other charges in accordance with the law. 
 3.  The depreciation of the value of goods s ubject to the change of use may be reached 
by means of a simple calculation for each year or part of the year from the date of registration of the 
respective decision, through expert study. 
Article 318 
Application request  
 Applications for customs tax benefits can be  obtained from customs in the very process of 
clearance or reception of goods, as a separate procedure.  
Article 319   
Request for Self-Application  
 Notwithstanding the provisions of each fi scal benefit, the following shall apply 
mutatis mutandis :  
a)  Applications for recognition of custom s tax reliefs are processed separately and 
presented to the services responsible for the collection of duty charges of the related 
tax benefits referred to and should be compiled in conformity with the provisions in 
the law; 
b)  Where recognition of the tax relief is th e responsibility of the government member 
responsible for finance, the services prev iously mentioned shoul d submit the process 
properly organized; 
c)  The order granting the fixed dates shall be the beginning and end of the tax relief; 
d)  The acceptance or rejection of the or der based on the dispatch shall always be 
notified to the applicant; 
e)  The order for total or partial refusal of the request by the competent entity stands out 
as a legal responsibility that may be  appealed in general terms; 
f)  The Customs administration should provide  the interested parties all information 
necessary to the exercise of their rights and those concerning the state of the process, 
by issuing the certificates as may be requested. 
Article 320 
Additional Obligations 
 The tax relief does not exempt the additiona l tax obligations, particularly those of a 
declaratory nature. G/VAL/N/1/CPV/1 
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  Section VIII  
PAYMENT GUARANTEES  
Article 321 
Types of Guarantee 
 1.  The rights of the debtor's assets levied on goods subject to customs dealings is the 
general guarantee of customs debt, with the exception of assets not seized under the law. 
 2.  To secure the debt customs, the customs administration shall also provide: 
a)  The immunities privilege provided for in Ar ticle 323 of this code, in civil law or tax 
laws; 
b)  The right for detention, under the law, of any goods subject to the tax measures that 
the debtor owns or the documentation concerning them.  
 3.  In accordance with this code and other applicable legislation, the debtor can still 
provide for or be required to deposit collateral of debt concerning it. 
Article 322 
Precautionary Measures 
 1.  The customs administration may, by la w, adopt precautionary measures to ensure the 
payment of the customs debt, on solid grounds for f ear of failure of collection, destruction or 
mismanagement of the documents and other inform ation necessary to ascertain the tax status of the 
required tax. 
 2.  The precautionary measures may include seizure of property or documents to the 
satisfaction of the customs debt.  
Article 323 
Special Moveable Property Privilege 
 Goods, baggage or any other valuables existing in  customs or in storage, warehouses or others 
under customs control, and any other locations under customs fiscal control, will be held to account 
for the payment of the duties and other charges, and for the payment of fees and fines, owed by their 
owners and consigners, a lthough they do not directly concern them.  The values of those goods and 
valuables of special movable property privilege on the Goods, baggage or any other valuables under 
the current Article, will be preferably used to clear these debts. 
Article 324 
Seizure of Goods  
 1.  Notwithstanding the following paragra ph, goods, baggage or any other valuables 
deposited in customs, provisional depositories, cu stoms warehouses or in any other location under 
customs fiscal control, may only be seized or detain ed there by the customs administration or with its 
collaboration, to guarantee the duties and other taxes, fines or other debts of any other nature to the 
National Treasury, following the law. 
 2.  The judicial authorities or any others so empowered have to seize goods referred to in 
the preceding paragraph; it shall fall to customs th at have fiscal action over the goods to execute the 
seizure.  G/VAL/N/1/CPV/1 
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   3.  The sale at auction of goods under fiscal control that are seized at the request of the 
judicial authorities can be executed only with  the concurrence of those authorities.  
 4.  The application of the precept alluded to in this Article is extended to any other goods 
which, because they are proposed fo r clearance or for any other reason, are under direct control of 
customs offices, even t hough outside the offices. 
Article 325 
Time of Posting a Guarantee 
 The guarantee may be demanded either at th e moment the regulation demanding it is applied 
which foresees a possibility or at a subsequent time, when the customs authorities adjudge that 
payment, within the deadlines fixe d, is not actually sufficient.  
Article 326 
Types of Guarantee 
 The guarantee of payment may consist of a cash deposit or collateral from a financial 
institution.  
Article 327 
Terms of Liability 
 1.  The security provided for in the precedi ng paragraph shall be replaced by a warranty 
when:  
 a)  The consignor or consignee of the goods is a public service; 
 b)  In cases of international courtesy;  c)  Otherwise expressly provided for by law. 
 2.  The maximum deadline following th e liability terms shall be one year. 
Article 328 
Refusal of a Guarantee 
 The customs authorities may refuse the proposed guarantee, when they do not consider the 
actual payment of tax obligations to be assured. 
Article 329 
Provision of a Guarantee 
 Whenever the customs authorities conclude th at the guarantee provided is not sufficient to 
cover the payment of tax obligations, they shall re quire the provision of security to supplement or 
replace the original guarantee with a new warranty. 
Article 330 
Guarantee Replacement 
 The guarantee once provided may be replaced, at the request of the declarant, if it can be 
proven that there is a legitimate interest in the replacement and on condition that it does not harm the 
Public Treasury. G/VAL/N/1/CPV/1 
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  Article 331 
Special Reductions 
 The guarantee may only be reduced after its de livery and in cases of customs correlated debt, 
partial annulment of the customs debt, a partial pa yment of the debt under credit scheme for waiver or 
another relevant situation may be considered by the customs authorities. 
Article 332 
Method of Calculation 
 1.  The guarantees are calculated by referen ce to the major duties and taxes payable, and 
in the event of non-payment of any customs debt relates, it shall include  interests on deferred 
payment. 
 2.  Should it be assumed the occurrence of tax liability for infringement of customs law, 
the security must also cover the importance deem ed sufficient to ensure that responsibility. 
 3.  In the case of guarantees provided to ensure proper recovery of the debt under the 
credit withdrawal, they must cover the entire peri od of time that was granted for the payment and 
respective interest rate, plus legal charges due. 
Article 333 
Extension to Other Situations 
 The provisions of this section shall apply, mutatis mutandis , to all other situations that require 
individuals to the constitution before the custom s administration of precautionary guarantees for the 
payment of the customs debt. 
Section IX 
DISPUTE OVER TARIFF CLASSIFICATIO N, ORIGIN AND VALUE OF THE GOODS 
Article 334 
Dispute 
 1.  When the outcomes of the activities pertai ning to the verification of the documents or 
goods are not in agreement with the customs data declaration relating to Customs Tariff origin or 
value of the goods and quite different from the data  elements containing in it, and the declarant 
opposes to the outcomes a report should be prepared in light of the following provisions in the law.  
 2.  Whenever the law foresees a different pr ocedure for determination of the type, value 
or origin of the goods, the dispute shall follow that procedure.  
Article 355 
Remission to Customs Technical Litigation 
 The litigation process referred to in No. 1 of  the preceding article shall be overcome, 
following the provisions foreseen in Title VII of this  Code, relating to the customs technical council.   G/VAL/N/1/CPV/1 
 Page 97 
 
 
  Section X 
ANTI-DUMPING DUTIES AND COMPENSATORY DUTIES 
Article 336 
Anti-Dumping Measures 
 1.  The anti-dumping measures shall be applied only in the circumstances provided for in 
Article VI of the GATT 1994 and only in respec t of investigations in itiated and conducted in 
accordance with that agreement a nd the agreement on interpretation and application of Articles VI, 
XVI and XIII of the GATT. 
 2.  An anti-dumping duty may be applied to any dumped products that, once introduced 
in Cape Verde, are likely to cause prejudice or harm the national industry.   
Article 337  
Major Damage 
 The prejudice shall be taken to mean based in  positive elements of evidence and shall involve 
an objective examination of;  
 a) Both the volume of the dumped imports and the effect of the dumped imports on the 
Cape Verde market for like products; and 
 b) The consequent impact of those imports on Cape Verde industry. 
Article 338 
Dumped Goods  
 A product will be considered dumped if its export price to Cape Verde is less than a 
comparable price for a like product in the ordinary course of trade in the exporting country. 
Article 339 
Similar Goods 
 1.  Similar goods,  as in the preceding article, shall mean  a product, which is alike in all 
respects to the product, which is considered as dumped.  
 2. In cases where such product is non-existe nt, another product, which closely resembles 
the goods under consideration, may be used. 
Article 340 
Normal Value 
 Independent customers in the exporting country shall base normal value on the price paid or 
payable in the ordinary course of trade. 
Article 341 
Export Price 
 1.  The export price shall be the price paid or payable for export from the exporting 
country to Cape Verde.  Where it appears that the export price is unreliable, adjustments for all costs 
between importation and re-sale and for profits accr uing, shall be made to establish a reliable export 
price at the Cape Verde borders. G/VAL/N/1/CPV/1 
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   2.  A fair comparison shall then be made between the export price and the normal value. 
Article 342 
The Dumping Margin 
 The dumping margin shall be the amount by wh ich the normal value exceeds the export price, 
and where such margins vary, a weighted average dumping margin may be established. 
Article 343 
Countervailing Duty  
 A countervailing duty may be imposed for offsetting any subsidy granted directly or 
indirectly, for the manufacture, production, expor t or transport of any product whose release free 
circulation in the customs territory of Cape Verde causes major prejudice. 
Article 344  
Application  
 The application of countervaili ng duty is ruled in accordance with  the provisions laid down in 
the WTO Agreement on subsidies and counter vailing measures and the Agreement on the 
interpretation and application of Articles VI, XVI and XXIII of GATT. 
Article 345 
Special Committee  
 A special committee established by the gove rnment of Cape Verde will make the 
determination of an anti-dumping duty and a compensatory duty to be applied.  To that end, it shall be 
strictly  based not only on the principles embodied in the WTO specific agreements on anti-dumping 
and subsidies and countervailing measures but also  on the agreements as to how they should be 
applied, and the provisions underpinning the Ge neral Agreement on Tariffs and Trade (GATT). 
Section XI 
CUSTOMS INTERVENTION IN CASE OR SUSPECTED VIOLATION OF 
INTELLECTUAL PROPERTY RIGHTS 
Article 346  
Definition 
 The customs action against goods suspected of infringing the intellectual property is based on 
their apprehension and the subsequent suspension of  the process of clearance until the regularization 
of the situation. 
Article 347 
Goods Subject to Seizure  
 The measure of seizure focus in particular on products or goods that show  signs of containing 
any form of direct or indirect false indications of origin or appellations of origin, brands or illegally 
used or applied.  G/VAL/N/1/CPV/1 
 Page 99 
 
 
  Article 348 
Initiative 
 1.  The procedure of customs intervention triggered the request of those having an 
interest in or on the initiative of the customs author ities in the latter case, when, during an operation of 
customs control, have reasonable grounds to suspect that it is about goods that violates the intellectual 
property. 
 2.  The intervention initiative enacted by th e customs authorities is of preventive nature 
and shall be subject to confirmation by th e right holder the alleged infringed right. 
Article 349 
Presentation of the Application 
 Applications for customs intervention aimed at goods suspected of infringing an intellectual 
property right shall be presented by the applicant' s request on paper format duly signed, or by 
electronic means, with digital notarized signature. 
Article 350 
Examination of Application 
 1.  The request must be accompanied by a ll documents necessary to the analysis of its 
origin and consequent legality with the evidence that  the applicant holds the right allegedly violated, 
inter alia , original or certified copies of Registration or  patents issued by national or international 
authorities or official publications relating thereto, w ithout prejudice to the respect that is set forth in 
the Code of Industrial Property and the Law on Co pyright and Related Rights for the purposes of legal 
proceedings to be instituted. 
 2.  Included among the documents to deliver  are the translation of documents submitted 
in light of the above article, and requests for cu stoms intervention and documentation to be submitted 
to the Customs administrations who se intervention was also required.  
Article 351 
Declaration of the Holder   
 1.  Among the documents that must accompany the application for customs action are a 
statement of the right holder by which it accepts its liability for persons involved in a transaction, if 
the procedure initiated by law is not pursued due to an  act or an omission of the copyright holder or if 
it may be that the goods in question did not violate an intellectual property right. 
 2.  In the same declaration, the copyright holder or his agen ts agree to bear all expenses 
incurred under this Regulation on keep ing goods under customs control. 
 3.  The application and its supporting docum entation are presented in as many copies as 
are the customs offices that could have interven ed in the process of customs clearance of goods 
suspected of infringing the intellectual property rights.  
Article 352 
Provision of Guarantee 
 The grant of a customs security shall also be s ubject to the provision of a solid guarantee in an 
amount agreed upon with the interested parties, or in the absence of it, the equivalent value of the G/VAL/N/1/CPV/1 
Page 100  
 
  sales of the original goods corresponding to the valu e of the apprehended goods or subsidairilly, the 
value of sales. 
Article 353 
Responsibilities of the Guarantor 
 The guarantor shall be entirely responsible for the verification and accuracy of data contained 
in the burden of proof of intellectual property rights together with the requests for customs 
intervention in the aforementioned articles, notwith standing the General Customs Director's power to 
request additional information to the custom s administrative authorities, if necessary. 
Article 354 
Competence 
 It lies within the competences of the Customs General Director receiving and deciding on the 
applications for customs intervention as far as goods suspected of infringing the intellectual property 
rights. 
Article 355 
Technical Support  
 For the purpose of carrying out its responsibiliti es in matters of customs action on the goods 
suspected of infringement of intellectual property, the General Customs Directorate may request the technical support from the Ministry which oversees the area of intellectual property or to any other public or private entity empowered to provide such technical support, in particular, professional associations relating to prot ecting intellectual property. 
Article 356 
Notification of Seizure 
 1.  The implementation of customs interv ention shall be immediately notified to the 
owner or consignee of the seized goods suspected of infringing an intellectual property right and to the holder allegedly the subject of intellectual infringement. 
 2.  The notification to the copyright ho lder suspected of violation, the customs 
authorities should request them to formalize the requ est of customs intervention, setting a deadline of 
ten days, counting from the day of notification to the proof of the establishment of the judicial process 
designed to confirm the order of seizure. 
 3.  The period of the preceding paragraph may be extended for an  equal period in duly 
justified grounds.  
Article 357 
Appeal 
 The actions of acceptance or rejection of app lications for customs au thorization is liable 
customs contestation under the law.   G/VAL/N/1/CPV/1 
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  Article 358 
Limit of the Seizure 
 Failure to present the legal evidence in due time shall  determine the termination of the 
intervention the General Customs Director, and good s shall be allowed to leave the customs or be 
subject to customs clearance after accomplis hment of all customs clearance formalities. 
Article 359 
Custody of Merchandise 
 The goods subject to customs intervention for suspected violation of any intellectual property 
rights should be maintained under the customs' cust ody of customs, unless otherwise decided by law. 
Article 360 
Costs of Storage and Destruction of Goods   
 1 . Unless otherwise agreed between the parti es, the costs of storing and placing of goods 
under customs procedure shall be borne by the party who lost the proceedings or, in the event of a 
simplified procedure provided in the forthcoming articl e, by the declarant, the holder or the owner of 
the goods.  
 2.  Until the full payment of the cost of st orage of the detained goods, as defined in the 
preceding paragraph, the holder should temporarily bear those costs. 
 3.  In the court case in question, the holder  shall request the sentencing of the defendant 
or civil defendant to pay the stor age costs of the goods detained. 
Article 361 
Early Destruction of Goods   
 1.  In the case of seizure of goods suspected of infringing intellectual property and 
suspension of your customs clearance process, the cu stoms authority responsible for implementing the 
measure can consider them abandoned, destroyed or  for any other purpose permitted by law, without 
the need to determining whether ther e has really been a violation, to  law, provided that the agreement 
in writing between the holder and the owner or consignee of such goods. 
 2.  For the purposes of the preceding paragr aph, the holder shall inform the authority in 
writing whether the goods infringe the intellectual pr operty rights and may submit a written consent of 
the owner or consignee of such goods about aband onment of the said goods, within ten working days, 
or three working days, for perishable goods. 
  3.  The consent referred to in the precedi ng paragraph may be communicated directly by 
the owner or consignee of the goods. 
 4.  In the absence of opposition expressed by  the owner or consignee within the time 
prescribed in paragraph 2, it is presumed con sent for the purposes specified in paragraph 1. 
 5.  For justifiable reasons, the period refe rred to in paragraph 2 may be extended for 
another ten working days, except for perishable goods. G/VAL/N/1/CPV/1 
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  Article 362 
Taking of Samples 
 1. The taking of samples of goods which ar e necessary to investigate a possible court 
proceedings, must be retained for a period of six months unless the copyright holder has expressly 
waived the right of presentation of that judicial proceeding and repor t it to the deadline laid in the 
preceding article to the customs authority th at has granted the customs intervention.  
 2.   The destruction of goods or assignment  to any other purpose foreseen in the law shall 
be carried out by customs official control, and the presence of customs officer in the act of destruction 
is not necessarily requested, when such act is pe rformed by a certified entity, which should give 
evidence of this destruction or instruct legal pro ceedings that may be intr oduced by the copyright 
holder. 
Article 363 
Release of Goods under Guarantee  
 The law regulates the cases where the consi gnee of the goods may release their goods suspect 
of infringing the intellectual propert y rights, under sufficient security to protect the interests of the 
person entitled under this Code.     
Article 364 
Destination of the Seized Goods 
 Goods declared forfeited to the State in conn ection with legal proceedings brought after the 
intervention customs shall be totally or partially dest royed, where, in particular, it is not possible to 
eliminate part of the property or the distin ctive sign affixed constituting a breach of law.  
Title V 
CUSTOMS-APPROVED REGIMES 
Chapter I 
GENERAL PROVISIONS 
Article 365 
Customs Regimes 
 Save as otherwise provided, goods may at any time, under the conditions laid down, be 
assigned any customs-approved treatment or use irr espective of their nature or quantity, or their 
country of origin, consignment or destination. 
Article 366 
Preclusions  
 The provisions of the preceding Article shall not preclude the imposition of prohibitions or 
restrictions justified on grounds of  public morality, public policy or pu blic security, the protection of 
health and life of humans, animals or plants, the protection of national treasures possessing artistic, historic or archaeological value or the prot ection of industrial and intellectual property.  G/VAL/N/1/CPV/1 
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  Article 367 
Illegal Merchandise 
 The customs authorities shall take the necessary measures to regularize th e situation of goods 
unlawfully introduced into the customs territory of Cape Verde or removed from customs supervision, 
including the sale of such goods. 
Article 368 
Obligations to Assign Customs-Approved Treatment 
 The obligation to assign a customs-approved treatment or use of goods shall be compulsory 
and must be made comparable with the rul es applicable to goods presented to customs. 
Article 369 
Types of Treatment 
 The following are types of treatment applicable to goods:  
a) The placing of goods under a customs procedure; 
b) Their entry into a free zone or free warehouse; c) Their re-exportation the national customs territory; 
d) Their destruction;  
e) Their abandonment to the Public Treasury. 
Article 370 
Requirements 
 1.  The placing of goods under a customs procedure shall be done by submitting a 
declaration, in accordance with this Code and other laws.  
 2.  Unless otherwise provided by law, the assignment of goods to other Customs 
destinations shall depend upon presentation of a summa ry declaration or a notification to customs 
authorities. 
Article 371 
Classification 
 Customs procedures are classified into common and special regimes. 
Article 372 
Common Customs Regime 
 Common customs procedures are those whose purpose is the immediate release into free 
circulation within the customs territory of the Ca pe Verde, of  national goods or the export of 
domestic goods, with partial or full exemption on payment of duties and other charges and the 
implementation of trade policy and other forma lities for the import and export of final goods. 
Article 373 
Special Customs Regimes  
 1.  Special customs regimes comprise the inst ruments of trade and industrial policy at the 
service of economic and social development of th e country, particularly aimed at increasing the 
competitiveness and modernizing the management of  national enterprises, development of export G/VAL/N/1/CPV/1 
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  industries and attracting foreign investment in a competitive international environment, which 
authorization is the exclusive competence of the customs authorities, who must also supervise and 
monitor their implementation and operation in acco rdance with procedures appropriate to them. 
 2.  Special customs regimes are characterized by their limited duration, the tax incentives 
associated to them, as well as enhanced surve illance of the goods submitted to Customs.  
Article 374 
Equivalent regimes 
 For the application of customs legislation, the equivalent regimes shall cover the special 
customs duty, trade zones and free warehouses.  
Article 375 
Re-Exportation 
 Re-exportation of goods is the customs des tination enabling the exit from the customs 
national territory of non-community goods in temporar y regime, in international transit or subject to 
economic regime, under the formalities foreseen fo r clearance of goods, including commercial policy 
measures.  
Article 376 
Free Zones and Free Warehouses 
 Free zones and free warehouses are parts of the national customs territory of Cape Verde or 
premises situated in that territory in which: 
 a) Non-community goods are considered, for the purpose of import duties and 
commercial policy import measures, as not being on Community customs territory, 
provided they are not released for free circ ulation or placed under another customs 
procedure or used or consumed under cond itions other than those provided for in 
customs regulations; 
 b)  Community goods for which such provis ion is made under the legislation governing 
specific fields qualify, by virtue of being placed in a free zone or free warehouse, for 
measures normally attaching to the export of goods. 
Article 377 
Destruction of Goods  
 1.  The destruction is attributed to th e customs goods presented to customs authorities 
and that, due to special circumstances, including reasons related to the de fence and protection of 
health, commercial and industrial property, should not be introduced into the economic circuit or have 
any other useful destination.  
 2.  The cancellation may be ordered ex officio by the customs authorities or on the 
initiative of the holder, owner or consignee of the goods. 
 3.  When determined automatically, the holde r, owner or consignee of the goods is to be 
informed of the measures by the customs authorities. 
 4.  Destruction at the initiative of the holder, owner or consignee of the goods shall be 
the subject of prior notification of the customs authorities under his supervision and control.  G/VAL/N/1/CPV/1 
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   5.  The cancellation shall be without cost to  the treasury, and they are borne exclusively 
by the holder, owner or consignee of the goods, re gardless of who is party to the initiative for its 
implementation. 
Article 378 
Abandonment 
 1.  Abandonment is the customs destination a ttributed to goods in irregular situations of 
compliance with the legal provisions pertaining to  customs clearance of voluntary or presumptuous 
nature.   
 2.  Abandoned goods are considered under customs regime not obliged to stay in the 
customs warehouse. 
Chapter II 
SPECIAL CUSTOMS REGIMES  
Article 379 
Characteristics  
 Special Customs Regimes are classifi ed into economic and suspensive.  
Article 380 
Suspensive and Economic Regimes  
 1 . The following are considered customs regimes with economic impact: 
 a) Customs warehousing; 
 b) Inward processing;  c) Processing under customs control; 
 d) Temporary importation; 
 e) Outward processing;  f) Temporary exportation. 
 2.  The following are considered customs suspensive arrangements about foreign goods: 
 a) External transit; 
 b) Customs warehousing; 
 c) Inward processing in the form  of a system of suspension; 
 d) Temporary importation. 
 3.  Where the same goods meet the conditi ons required by the customs legislation for 
placing under a customs procedure and the corresponding provisions apply cumulatively and the regime it takes the name of a suspensive arrangement with economic impact. 
Article 381 
Prior Authorization from the Customs Authorities 
 The use of any customs procedure shall be  subject to authorization from the customs 
authorities, depending on cumulative verification of the general and specific requirements established 
by the customs law and prior examination of the pr emises destined for storage or transformation of 
goods, object of the measure, when deemed necessary.   G/VAL/N/1/CPV/1 
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  Article 382 
Conditions for the Use  
 The authorization for the use of any customs procedure should be granted only to people 
established in the national customs territory of Ca pe Verde, or persons who offer every guarantee 
necessary for the proper conduct of the operations wh ere the customs authorities can supervise and 
monitor the procedure without having to introdu ce administrative arrangements disproportionate to 
the economic needs involved. 
Article 383 
Establishment in the Customs Territory  
 1.  The obligation of establishment in the na tional customs territory is not required when 
the regime declared for transit or temporary admi ssion or in case of international agreements with 
third countries to allow their nationals to hold such  schemes in Cape Verde, subject to reciprocity.  
 2.  Persons established in Cape Verde mean s natural person, any person who is normally 
resident there and, in the case of a legal person or an  association of persons refe rred in this Code, any 
person who has in Cape Verde, its registered o ffice, central headquarters or a permanent business 
establishment.  
Article 384 
Posting of a Holder's Guarantee 
 1.  The granting of a permission for the u se of any special customs procedure shall be 
subject to the provision of a guarantee by the holder  of the regime, to ensure that any customs debt 
incurred previously in relation to these goods, obj ect of the procedure will be paid, and their 
sufficiency and maturity shall be assessed by the customs authorities. 
 2.  Special provisions concerning the provisi on of security may be laid down by customs 
authorities for a specific suspensive arra ngement, depending on co ncrete situations 
Article 385 
Special Requirements 
 In addition to general requirements, the granting of an authorization for the use of any special 
customs procedure shall also be subject to sp ecific requirements for each particular regime.  
Article 386 
Burden of Proof   
 Where the law makes the authorization of u se of a special customs regime to certain 
conditions and requirements, then the holder of the regime shall prove to the customs authorities, that 
those conditions and requirements have been fully met. 
Article 387 
Duty to Inform   
 The holder of a special customs regime is ob liged to inform the customs authorities of all 
situations occurring after the grant of permissi on to use this system, which may influence its 
continuation or content.  G/VAL/N/1/CPV/1 
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  Article 388 
Contents of Permit   
 1.  The order authorizing the use of a speci al customs regime specifies all conditions to 
which it is subject, including the length of its duratio n, the rights and obligations of the holder of the 
scheme. 
 2.  This order shall be notified in full to the holder of the procedure.  
Article 389 
Integrated Authorization  
 The authorization granted by the customs au thorities may include several special customs 
regimes simultaneously, referring to in such cases as integrated authorization. 
Article 390 
Types of Guarantee 
 1.  The provision of a guarantee in order to ensure payment of a customs debt and of 
other charges in respect of all goods subject to a sp ecial customs regime, shall in light of the law of 
general customs regimes be used to cover the oblig ations in the face of customs authorities, in the 
ways a cash deposit or by any other means equivalent  to a cash deposit, assurance or an undertaking 
given by a guarantor, from a bank recognized financial accredited institution.  
 2. Following the provisions stipulated in th e law, in certain cases, the custom authority, 
shall require either to provide an  additional guarantee or to repl ace the original guarantee by a new 
one, according to his choice. 
Article 391 
Guarantee from the Debtor 
 As an exceptional measure to the provisions in the customs law, the use of a customs 
warehouse shall be subject of a guarantee from the de btor, under the terms of th is Code, in respect of 
payment of a customs debt and of other related charges on deposited goods in the warehouse, to 
ensure that any customs debt incurred in relation to  these goods will be paid by  the owner or any other 
person liable for such debt. 
Article 392 
Transfer of the Rights and Obligations 
 The rights and obligations of the holder of a special customs procedure may be transferred 
successively to other persons who fulfil any condi tions laid down in order to benefit from the 
procedure in question.   
Article 393 
Assessment of a Suspensive Econom ic Regime with Economic Impact  
 1.  The customs procedure with economic impact may, under conditions laid down by 
the customs authorities be subject to an asse ssment within the deadline established by the 
authorization regime of access.  
 2.  The period for discharge is that in wh ich the goods or products must be attributed a 
new customs-approved destination, including, where appropriate, the deadline for requesting a refund G/VAL/N/1/CPV/1 
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  of import duties after inward processing drawback system or benefit of full or partial exemption from 
import duties upon release for free circulation after the improvement. 
 3.  The clearance consists of assessing th e implementation by customs authorities during 
the running period, based on its basic documentation, in particular, the order of authorization, the 
holder communications system to the customs and the stock accounting. 
 4.  The assessment aims at verifying their compliance with the general and specific 
conditions that its use is subject to and the sub sequent settlement, where applicable, of the customs 
duties and other charges due and the allocation of payment to those responsible as indicated in the 
law. 
 5.  The customs authorities shall take a ll the measures necessary regularize the position 
of goods in respect of which a procedure has not been discharged under a particular suspensive 
arrangement. 
Article 394 
Extension of the Regime 
 The provisions of the customs warehousing procedure concerning the supervision and 
customs control of goods subject to this regulation shall apply, mutatis mutandis , to the non-customs 
warehouses for processing, storing, shipping of goods subject to excise duty under suspension and named by specific legislation such as fact ories or bonded warehou ses and duty free business. 
Chapter III 
THE CUSTOMS WAREHOUSING REGIME 
Section I 
General Provisions 
Article 395 
Characteristics  
 The customs warehousing procedure shall allow the storage in a customs warehouse approved 
by and under the supervision of the customs author ities, with a suspension of taxes and other charges 
on foreign goods commercial policy measures, for pur poses of later determination of a new procedure 
or customs procedures, in an altered state or after processing under the customs control. 
Article 396 
Types  
 Depending on their specific functions a cust oms warehouse may be either a public warehouse 
or a private warehouse.  
Article 397  
Industrial Customs Warehouses 
 The industrial customs warehouse allows for i ndustrial enterprises the exclusive introduction 
of goods into the customs territory of Cape Verde,  under the supervision of customs, with suspension 
of duties and other customs levies applicable to foreign goods coming from outside the country and 
used in the incorporation, processing and conditioning of products manufactured by them as they may  G/VAL/N/1/CPV/1 
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  be exported, re-exported, introduced into home c onsumption, deposited in a customs warehouse or 
abandoned and destroyed under customs control.  
Article 398 
Excluded Merchandise 
 Goods excluded from the customs warehousing regime are those subject to prohibitions, 
arising from the need for protection of order, secur ity and public morality, health and life of people 
and animals, intellectual property and, those imposed for reasons of  defence and preservation of the 
environment and national treasures of artistic, historical or archaeological significance. 
Article 399 
Placing of the Goods 
 Goods subject to the customs warehousing pro cedure are arranged in special locations, under 
the customs supervision and control. 
Section II 
CUSTOMS WAREHOUSES  
Sub-section I  
General Provisions 
Article 400 
Characteristics 
 Customs warehouse means any place approved by and under the supervision of the customs 
authorities, where goods may be placed under the cond itions laid down and the customs procedures, 
terms and conditions set forth in this  Code and applicable legislation. 
Article 401 
Exceptions 
 1.  Where an economic need exists and cu stoms supervision is not adversely affected 
thereby, the customs authorities may allow: 
 a) National goods other than those referred to  in the preceding Article to be stored on 
the premises of a customs warehouse; 
 b) Foreign goods to be processed on th e premises of a customs warehouse under the 
inward processing procedure, subject to  the conditions provided for by that 
procedure; 
 c) Foreign goods to be processed on th e premises of a customs warehouse under the 
procedure for processing under customs cont rol, subject to the conditions provided 
for by that procedure.  
 2.  The goods covered by exceptional measur es foreseen in the preceding paragraph shall 
be physically separated from the remaining be fore entering in the stock Registration.  G/VAL/N/1/CPV/1 
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  Article 402 
Transfer of Goods 
 1.  Where circumstances so warrant, th e customs authorities may allow goods placed 
under the customs warehousing procedure to be tran sferred from one customs warehouse to another. 
 2.  Such transfer and temporary removal of goods placed in customs warehouses must be 
authorized in advance by the customs authorities,  who shall stipulate the conditions on which it may 
take place. 
 3.  During the stay outside the customs warehouse, the goods may undergo such forms of 
handling on the conditions set out in the current Code. 
Article 403 
Exclusion of Goods in warehouses 
 For reasons relating to the specific characteristi c of certain goods, the premises, the nature or 
the status of the goods, customs warehouse storag e may be prohibited or excluded as by Ordinance 
Decree of the Minister of Finance responsible for the area.  
Article 404  
Types of Customs Warehouses 
 1.  Depending on their specific nature, a customs warehouse may be either a public 
warehouse or a private warehouse: 
 a) Public warehouse means a customs wa rehouse available use by any person for the 
storage of goods; 
 b) Private warehouse means a customs warehouse reserved for industrial purposes. 
 2.  A customs warehouse may be either a:  
 a) Public warehouse; 
 b) Private warehouse. 
 3.  "Public warehouse+ means a customs wa rehouse available for use by anyone for the 
storage of goods. 
 4.  "Private warehouse" means a customs warehouse reserved for the warehousing of 
goods by the warehouse keeper for the needs of his i ndustry or his business, and, in special cases by 
authorization of a member of the Government in ch arge of Finances.  Under proposal by the General 
Customs Directorate, it may also be used for goods belonging to other importers. 
 5.  Owners of private storage warehouses  who receive and store goods belonging to 
other importers meet shall be responsible for the obligations of these before customs up until the value 
of import duties and taxes, which are more captiv e goods, deposited in wa rehouses, in addition to 
fines or penalties that are applied for an y absences, in accordan ce with this Code. 
Article 405 
Rights and Obligations 
 1.  The warehouse keeper shall be the person authorized to operate the customs 
warehouse.  G/VAL/N/1/CPV/1 
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   2.  The depositor shall at all times be bound by the obligations arising from placing the 
goods under the customs warehousing procedure or to  whom the rights and obligations of such a 
person have been transferred, under the law framework.  
Article 406 
Obligations of the Warehouse Keeper 
 1.  Responsibilities devolved exclusivel y upon the warehouse keeper Depositor:  
 a)  The warehouse keeper is always res ponsible for compliance with the obligations 
resulting from the placing of goods under the customs warehousing procedure, making sure that they are not removed from customs supervision while in the warehouse. 
 b)  Fulfilling the obligations resulting from the storage of goods covered by the customs 
warehouse procedure namely to deliver at th e intervals prescribed by law, the office 
where the authorization for the operation of a warehouse map containing the goods entering or exiting the customs and the balance accrued during the period referred to. 
 c)  Complying with particular conditions speci fied in the authorization for the use of the 
space; 
 d)  The owners of the customs warehouse are at all times responsible to customs for the 
payment of duties and other taxes due on goo ds placed therein as well as for any fines 
that may be imposed under the terms of the le gislation in effect, when it is found that 
goods have been removed from the warehouse without the processing of customs declarations relevant to the goods and the pa yment of the customs debt or posting of 
the guarantee; 
 e)  Pay, taking into account the quality refe rred to in the preceding paragraph, the duties 
and other taxes and charges levied on the goods stolen from the warehouse. 
 2.  The payment of duties and other taxes and charges payable shall not relieve the 
warehouse keeper of criminal or administrative offe nses that incurred under the current Code, due to 
the removal of the goods in Question l or non-complia nce of the procedures associated with customs 
clearance. 
Article 407 
Accounting for Stocks 
 1.  The Depositor must keep stock Registration of all the goods placed under the customs 
warehousing procedure in a form of a written inventory approved by the customs authorities of the 
stock Registration as a continuous stock accounts containing the goods as soon as they are brought 
into the customs warehouse, with cl ear indications as to their origin and destination and other relevant 
data for the estimate of the customs duties on the goo ds and the correct application and control of the 
customs regime they are subject to. 
 2.  Goods placed under the customs warehousi ng procedure shall be entered in the stock 
Registration provided for in the preceding paragrap h, as soon as they are brought into the customs 
warehouse. 
 3.  The stock Registration must at any time, show the situation with regard to stocks of 
all goods yet subject to customs control. 
 4.  The Depository shall deliver to the office of control, within the time specified by the 
customs authorities, a report on the accuracy of their stock. G/VAL/N/1/CPV/1 
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   5. For the electronic stock Registration referred to in the current Code the provisions of 
Articles 16 and 17 of this Code shall apply.   
Article 408 
Obligations of a Depositor 
 The depositor shall be the person bound by the declaration arising from the placing of goods 
under the customs warehousing procedure or to whom  the rights and obligations of such a person 
have been transferred. 
Article 409 
Cancellation of Authorization 
 1.  Without prejudice to the application of  sanctions in such cas e, the permission to 
manage the operation of the customs warehouse may be cancelled at any time in the case of breaches 
of the conditions set or the violation of legal requirements and regulations. 
 2.  The order for revocation of authoriza tion to operate the customs warehouse must be 
communicated to the holder of the authorization with  sixty days' notice before the effective date of 
effective termination. 
Sub-Section II   
CUSTOMS WAREHOUSES OF STORAGE 
Article 410  
Permitted Operations 
 Simple cleaning and dusting operations, us ual handling for the good conservation or 
commercial presentation of the goods and repair of breakdowns caused in the course of their 
transportation, are permitted in customs warehouses.  
Article 411 
Prohibited Operations 
 1.  In customs warehouses it is forbidden to replace packaging or containers of the 
goods, except: 
 a) When there is a need to extract, for re-exportation or transfer, part of the goods 
contained in a package; 
 b) When there is a risk of damage or spill age or it is impossible to better wrap the goods 
for transit or re-exportation;  
 c) When permitted by law or regulation. 
 2.  In customs warehouses it is also forbidden to change, by any means, the nature of the 
goods, except for: 
 a) Samples that may be the object of measures that seek to limit their use in their own 
function, such as hammering them or punching holes in them, so as to preserve their appearance and, at the same time prevent their use for other purposes; 
 b) Packaging involutes of goods, that can be rendered useless by delivering or destroyed 
if struck;  G/VAL/N/1/CPV/1 
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   c) Iron and steel drums, such as those taxed by the respective tariff article, which could 
be rendered useless to serve only as scrap.  In the case of temporarily imported drums, they should be rendered useless within the period of their respective temporary admission. 
Sub-Section III  
PUBLIC CUSTOMS WAREHOUSES 
Article 412 
Objective 
 Public customs warehouses are intended to meet the general needs of storage of goods 
coming from abroad, in the condition in which they were imported. 
Article 413 
Beneficiary Users  
 The granting of permission for holding public  warehouses is the responsibility of the General 
Customs Director and must be granted in or der of priority, to the following entities: 
 a) Port and airport administrations; 
 b) Air and sea transport companies; 
 c) Chambers of commerce and industry;  d) Business associations;  e) Other public or private bodies of similar social purpose.  
Article 414 
Guarantee Waiver 
 Goods deposited in public customs warehouses by  the operators of the public warehouses are 
not subject to any type of guarantee, destined for the fulfilling of the obligations as depositors of the 
goods under their custody.  
Article 415  
Public Warehouse Installations 
 1.  The granting of authorization for the setting up, construction and the regime of a 
public customs warehouse is in the remit of the Ge neral Customs Director by consultation with the 
Directors and Chiefs of Delegations res ponsible for setting up such premises.  
 2.  Public customs warehouses must meet the following conditions:  a)  They shall be constructed of solid  materials and possess the necessary conditions 
inside for the adequate protection of the goods inside; 
 b)  The windows, skylights and other openings existing in the building must be covered 
with strong network of mesh not exceeding 1cm.sq.  
 3.  Public warehouses are subject to permanent customs supervision.  G/VAL/N/1/CPV/1 
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  Article 416 
Time limits for Goods in Public Customs Warehouses 
 The limit to the length of time goods may rema in under the customs warehousing procedure is 
a maximum period of one year, which may be extende d for two more periods of six months each, by 
order of the Director responsible for setti ng such timeframe, in duly justified grounds. 
Sub-Section IV 
PRIVATE CUSTOMS WAREHOUSES 
Article 417 
Generalities 
 Except for some provisions in this Code, pr ivate customs warehousing is designed for the 
exclusive use of a warehouse keeper  for the needs of his trade. 
Article 418  
Competence for Authorization and Guarantee 
 The granting of authorization for the setting up of a private customs warehouse is in the remit 
of the Director of customs circumscription and is subject to the putting in place of a guarantee by the 
Depositor, related to the responsibilities itemized in this Code. 
Article 419 
Installations 
 Private customs warehouses are set up in build ings or areas proposed by warehouse keepers 
and subject to approval by the customs Direct ors or the chief of the customs delegations 
Article 420 
Time Limits for Goods to Remain in Private Customs Warehouses 
 Goods may remain in private customs warehou ses for a period of two years, but in in 
exceptional cases the period can be extended by two mo re periods of six months each, by authority of 
the Director of customs circumscription.  
Section III 
INDUSTRIAL WAREHOUSES 
Article 421 
Objective  
 The industrial customs warehouse allows for i ndustrial enterprises the exclusive introduction 
of goods coming from abroad and used in the inco rporation, processing and packaging of products 
manufactured by them. 
Article 422 
Authorization 
 The granting of an authorization for establis hing an industrial customs warehouse is in the 
remit of the General Customs Director, who is to consult the competent customs services and fulfil the  G/VAL/N/1/CPV/1 
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  regulatory provisions foreseen in the law, as well as preliminary inspection of the premises for such 
purpose.  
Article 423 
Installations 
 Industrial customs warehouses are set up to meet  the special requirements fixed by Ordinance 
Decree from the Ministry of Finances, under proposal by the General Customs Director.  
Article 424 
Acceptable Merchandise 
 1.  Industrial raw-materials, finished prod ucts, and semi-finished may be accepted in an 
industrial customs warehouse, when destined for transformation, integration or utilization for 
processed in the event of manufactured products  by a company operating in the warehouse. 
 2.  By order of the General Customs Director, upon proposal by the competent customs 
services, items which do not meet the above stated characteristics may be accepted in an industrial customs warehouse. 
 3.  In the event of an authorization, th e said goods shall be physically separated from the 
remaining goods. 
Article 425 
Length of Stay 
 The maximum period of stay of goods under the customs warehousing procedure is of two 
years, and in exceptional cases, the customs authorities may set an extended time limit of two additional periods of six months each, by whic h the depositor must assign the goods on sufficient 
grounds being determined by the competent customs authorities. 
Article 426 
Customs Destination of Finished Products 
 Finished products, processed in an industria l customs warehouse, may be exported, released 
for domestic consumption, deposited in a customs warehouse or abandoned in favour of the National 
Treasury. 
Article 427 
Destination-Based Procedures  
 1.  In the event of release of the finished  product in home consumption, the duties and 
other customs charges payable are those pertaining to  the imported goods utilized in the incorporation, 
processing and packaging of the product, according to the declaration made when the goods were 
entered into the industrial customs warehouse. 
 2.  When finished products, processed w ithin the industrial customs warehouse, are 
transferred to a bonded warehouse, they must be  deposited in separate compartments and have 
separate bookkeeping.  G/VAL/N/1/CPV/1 
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  Article 428 
Waste Residues of the Manufacturing Process 
 1. In industrial customs warehouses, the residues of the manufacturing process, which 
do not have any economic use, are destroyed under customs supervision, at the expense of the warehouse operator. 
 2. The residues, which have economic use, are subject to the payment of customs duties 
and other charges, when introduced into home consumption. 
 3. The General Customs Director, having heard the competent technical department of 
the respective industry, shall establish a percentage  of breakage or admitted loss, for the purpose of 
exclusion of fiscal responsibility. 
Article 429 
Split Production 
 1.  The General Customs Director ma y authorize production to be split between 
industrial establishments that benefit from the same regime. 
 2.  The suspension of customs duties and ot her taxes on products sent by the warehouse 
to another establishment to complement the ma nufacturing will remain in place if the goods are 
returned to the warehouse at the time set by the Ge neral Customs Director in the authorization.  
Chapter III 
INWARD PROCESSING  
Article 430 
Purpose 
 1.  The inward processing procedure shall allow the goods of non-Cabe Verdean origin 
to be used within the customs territory of Cape  Verde in one or more processing operations, for 
re-export from the customs territory of Cape Verde in the form of compensating products without 
such goods being subject to import duties or commercial policy measures. 
 2.  The inward processing procedure shall al so allow the goods in the same conditions be 
released into free circulation in the Cape-Verdean  customs territory with repayment or remission of 
the import duties chargeable on such goods if they  are exported from the customs territory of Cape 
Verde in the form of compensating products. 
 3. Under the conditions set forth in No. 1,  a procedure can be named inward processing 
procedure in a suspension system and under the c onditions stipulated in No. 2, of an inward 
processing procedure in a drawback system. 
Article 431  
Content 
 The inward processing procedure referred to in th e preceding article shall be conveyed into:   
 a)  The working of goods including erecting or  assembling them or fitting them to other 
goods; 
 b)  The processing of goods;  G/VAL/N/1/CPV/1 
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   c)  The repair of goods including restor ing them and putting them in order;  
 d)  The use of certain goods defined by the Cape Verde authorities which are not found 
in the compensating products but which a llow or facilitate the production of those 
products, even if they are entirely or partially used up in the process. 
Article 432 
Rate of Yield 
 The rate of yield means the quantity or per centage of compensating products obtained from 
the processing of a given quantity of import goods. 
Article 433 
Authorization Regime 
 1. Without prejudice to the general provisions  laid down in the customs legislation, an 
authorization to use the inward processing proced ure under customs control shall be granted at the 
request of the person, where: 
 a) It is considered that it will be possibl e to establish that the compensating products 
have resulted from processing of the temporary imported goods, or the compliance 
with the rules underpinning equivale nt goods have been observed; 
 b) Where authorization to use the inward  processing procedure may result in most 
favourable conditioned to exportation or re -exportation of compensating products and 
is not liable seriously to harm the essential interests of Cape-Verdean processors. 
 2. The compliance with the aforementioned in  paragraph b) of the preceding number is 
assessed by means of parameters previously set forth by the Government.  
Article 434 
Grant of an Authorization  
 1.  Authorization to be granted an inward  processing procedure shall be issued by a joint 
dispatch of the Members of the Government, in char ge of Finance and Industry, at the request of the 
person who arranges for the processi ng operations to be carried out. 
 2. The customs authorities, whenever deem ed necessary, may request additional data 
information, for the granting th e inward processing authorization, once all procedures have been 
fulfilled on sufficient grounds. 
Article 435 
Operation of the Procedure  
 1.  The customs authorities shall specify a time similar to that applicable for goods under 
the said regime, by mentioning it in the authorization document. 
 2.  The customs authorities shall specify  the period within which the compensating 
products must be exported, re-exporte d, or subjected to other customs regime, by stating it in the 
authorization document. 
 3.  The period above-mentioned is set by giving the necessary time needed for 
undertaking the inward processing operations and alienate the compensating products. G/VAL/N/1/CPV/1 
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  Article 436 
The Drawback System 
 1.  The holder of a drawback authorization may claim the import duty to be repaid or 
remitted where he can establish to the satisfac tion of the customs authorities that, import goods 
released free circulation under the drawback system in the form of compensating products or goods in 
the unaltered state have been: 
 a) Exported; 
 b) The compensating products have b een exported and placed in a free zone. 
 2.  The period within which the applicati on for repayment must be made within the 
drawback system, shall be one year after th e importation of goods integrated as compensating 
products, with possibility for an extension of two-id entical periods of ninety days each following the 
Customs General Director's official communication. 
Article 437 
Application for Repayment or Remission  
 The application for repayment or remission of im port duties shall be made within the time of 
verification of the regime and shall contain the following information, without prejudice to other 
elements of the customs clearance, under the circumstances of the c ase, if necessary:  
a)  The references for authorization of the use of regime; 
b)  The quantity of each kind of goods for which clearance the refund or remission are 
requested;  
d)  The rate of import duty applicable to  imported goods and, where appropriate, their 
customs value;  
e)  The reference to the declarations under which the import goods were placed;  
f)  The type and quantity of products, pro cessed or unprocessed goods and the customs 
destination assigned to them, with referen ce to the corresponding statements, other 
customs documents or documents related to discharge and time of discharge;  
g)  The value of processed products;  
h)  The rate of yield;  i)  The amount of import duty payable, refunded or remitted; j)  The code of classification of process ed products and the information required for 
determination of the customs valuation. 
Article 438 
Equivalent Goods 
 1.  The customs authorities may authori ze, in light of the present Code, that 
compensating products be obtained from equivale nt goods, and be exported from the country, under 
the same circumstances, before importati on of the importation of imported goods.   
 2.  That being so, equivalent goods must be of the same quality and have the same 
characteristics as the imported goods.  However, in  specific cases, duly authorized by the customs 
authorities, the use of equivalent goods may be allo wed to be at a more advanced stage of processing 
than the imported goods.  G/VAL/N/1/CPV/1 
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   3.  Once the authorization is granted fo r recourse to equivalent goods to carry out-
processing operation, the imported goods shall be re garded for customs purposes as equivalent goods 
and the latter as import goods.  
 4.  In view of the country's economic interests, the Government may adopt measures 
aimed at prohibiting, imposing certa in conditions for or facilitating r ecourse to equivalent goods in 
undertaking processing operations. 
 5.  Where the hypothesis forwarded in the final paragraph 1 of the current Article is 
applied and the compensating products would be li able to export duties if they were not being 
exported or re-exported under an in ward processing operation, the hol der of the authorization shall 
provide a security to ensure payment of the duties should the import goods not be imported within the 
prescribed period. 
Article 439 
Assignment of a New Regime or Destination  
 1.  The customs authorities shall specify  the period within which the compensating 
products must be exported, re-exported or assigned  another customs-approved treatment or use.  
That period shall take account of the time required to carry out the processing operations and dispose 
of the compensating products.  
 2.  The term shall run from the date on which the goods non-originating from 
Cape Verde are placed under the inward processing pr ocedure.  The customs authorities may grant an 
extension for submission of a duly substantiated request by the holder of the authorization.  
 3.  Where the final part of the preceding paragraph 1 applies, the customs authorities 
shall specify the period within which the non-Cape -Verdean products must be declared for the 
procedure.  That period shall run from the date of acceptance of the export decl aration, relating to the 
compensating products obtained from the corresponding equivalent goods. 
 4.  The Government may set specific time limits for processing operations or types of 
imported goods.   
Article 440 
Rate of Yield 
 1.  The customs authorities shall set either the rate of yield of the operation or where 
appropriate and the method of  determining such rate. 
 2.  The rate of return shall be determin ed based on the actual circumstances in which the 
processing operation is, or shall be carried out. 
 3.  Where circumstances so warrant and, in  particular, in the case of processing operation 
customarily carried out under clearly defined tec hnical conditions involving goods of substantially 
uniform characteristics and resultin g in the production of compensating products of uniform quality, 
standard rates of yield may be set in accordance with the committee procedure on the basis of actual 
data previously ascertained. G/VAL/N/1/CPV/1 
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  Article 441 
The Introduction of Compensating Products into Home Consumption 
 1.  Exceptionally, at the request of the company holder of the procedure, operating in the 
internal and external market, and with the approval of the Minister of Finance, the authorization may 
be granted without requiring the customs declaration,  the compensating products with the total sales 
volume not exceeding 15% (fifteen percent) of total production for the previous year of the company 
holding the approval 
 2.  Being so, the goods in question are cons idered released for free circulation on the 
deadline for the discharge up until they receive another customs destination. 
 3.  The compensating goods, object of an authorization for trade into the domestic 
market, under the terms laid down in the current Ar ticle, shall be subject to import duties and other 
charges as well as trade policy m easures under the law in force. 
Article 442 
Customs Debt 
 1.  Where a customs debt is normally in curred, in respect of an inward processing 
procedure under suspensive regime, the amount of  such debt shall be determined based on the 
taxation elements appropriate to the import goods at the time of acceptance of the declaration to place 
the said goods under the inward processing procedure. 
 2.  If at the time mentioned in the precedi ng paragraph, the importe d goods fulfilled the 
conditions to quality for preferential tariff treatment  within tariff quotas or ceilings, such goods shall 
be eligible for any preferential tariff treatment ex isting in respect of identical goods at the time of 
acceptance of the declaration of release free circulation.  
Article 443 
Inward Processing Operations Outside the Country 
 1.  Some or all compensating products or goods in the unaltered state may be, in whole 
or part, temporarily exported for further processing outs ide the customs territory of Cape Verde, if the 
customs authority so authorize, in accordance with the conditions laid down in the outward processing 
provisions. 
 2. In this particular case, where a customs debt is incurred in respect of re-imported 
products, the amount of the debt shall be determined  based on the taxation elements appropriate to the 
import goods in unaltered state, in conform ity with the provisions of the present Code. 
 3.  Import duties on products re-imported after processing outside the customs territory 
of Cape-Verde, the amount of which shall be calculat ed in accordance with the rules applicable to the 
outward processing procedure, are done on the same conditions as would have applied had the 
products exported under the latter procedure been re leased for free circulation before such export took 
place. 
 4.  For processing operations, as in this Article, the necessary provisions regarding the 
equivalent goods including the requests upon the hol der of the authorization shall apply mutatis 
mutandis as to providing the security to ensure paym ent of the duties in the unlikely event of the 
provisions of this Article.        G/VAL/N/1/CPV/1 
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  Article 444 
Inward Processing Operations  
 1.  The venue of all inward processing activities, storage of imported products and 
compensating products, shall be mentioned in the au thorization itself, under the terms of the present 
Code. 
 2.  The goods subject to Inward processing operations may only be moved from their 
place of location approved by the customs authorities for: 
 a) Exports or re-exports; 
 b) Sale in the domestic market   c) Component of a manufacture; 
 d) Destruction under the customs control. 
Article 445 
Responsibilities of the Holder of the Authorization 
 1.  The holder of the authorization for th e inward processing procedure has the following 
responsibilities: 
 a) To submit himself to customs supervision;  
 b) To place under the approval of the customs authorities the area assigned for the 
business and the location for the storag e of imported goods and compensating 
products; 
 c) To retain the goods subject to customs regime, as well compensating products in 
areas approved by the customs authorities; 
 d) To only transfer the goods referred to  in the preceding Article from the approved 
facilities, in the circumstances permitted by this Code; 
 e) To sell the goods produced in the do mestic market, only in the circumstances 
envisaged in this Code; 
 f) To present the Registration of the yield of the imported raw materials under the 
Inward Processing regime for approval of the General Customs Director; 
 g) To maintain in a form approved by the customs authorities, stock accounts of the 
products subject to the regime; 
 h) To comply with any other obligations foreseen in this Code or other customs 
legislation relating to the application of the procedure. 
 2.  The stock Registration must contain all the elements necessary for the correct 
application of both the regime and the customs control. 
 3.  The stock accounts must, at all times,  reflect the actual goods still subject to the 
regime.  The holders of the authorization must deliv er to the control customs office, a list showing the 
actual stock in a timescale to be set by the cu stoms authorities, following the application of 
Articles 16 and 17 of this Code. 
Article 446 
Missing of Merchandise 
 1.  Goods being missed after verification at the place of storage or processing of goods 
subject to the inward processing regime constitut es as an offence under the terms of this Code. G/VAL/N/1/CPV/1 
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   2.  The licensee shall be made responsible  for duties and other charges stemming from 
theft of goods.  
CHAPTER IV  
PROCESSING UNDER CUSTOMS CONTROL l 
Article 447 
Characterization  
 1.  The procedure for processing under the customs control shall allow for the goods to 
be used in the customs territory of Cape Verde, the non-Cape Verdean goods in operations which alter 
their nature or state, without being subject to import duties or commercial policy measures, and shall 
allow the products resulting from such operations to be released for free circulation at the rate of 
import duty appropriate to them.  
 2.  Such products are released free circul ation after processing shall be termed processed 
products. 
Article 448 
Usage of the Regime 
 The cases and specific conditions, under whic h the procedure for processing under customs 
control may be used, shall be determined in accordance with the Government by means of a 
regulatory law framework or any other. 
Article 449 
Beneficiaries of the Regime 
 1.  Authorization for processing under custom s control should be granted at the request 
of the person who carries out the processing or arranges for it to be carried out. 
 2.  Without prejudice to other law requirements, authorization should be granted only:  a)  Where the import goods can be identified in the processed products; 
 b)  Where the goods cannot be economically restored after processing to their description 
or state as it was when they were placed under the procedure; 
 c)  Where use of the procedure cannot result in circumvention of the effect of the rules 
concerning origin and quantitative restricti ons applicable to the imported goods; and 
 d)  Where the necessary conditions for the pro cedure can help foster, maintain or benefit 
a processing activity in the country. 
Article 450 
Release for Free Circulation 
 1.  The customs authorities shall specify th e period within which the processed products 
must be released free circulation, taking into acc ount the expected time required to perform the 
processing operations. 
 2.  The period shall run from the date on wh ich foreign goods are subject to processing 
under customs control, and may be extended at the request of duly substantiated grounds from the 
license holder.  G/VAL/N/1/CPV/1 
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   3.  For certain processing operations or for certain import goods, specific timeframe may 
be established.  
Article 451 
Rate of Yield 
 1.  The customs authorities shall set the rate of yield or average rate of the operation or 
the method of determining such rate based on th e actual circumstances in which processing operations 
are, or shall be carried out. 
 2.  Where appropriate and in particular when dealing with transformation operations 
traditionally carried out in clearly defined tec hnical conditions, involving goods of substantially 
uniform characteristics that lead to achieving cons istent quality of processed products, the standard 
rates may be set according to the committee proce dure, based on actual data previously determined. 
Article 452 
Customs Debt 
 1.  Where a customs debt is incurred in respect of goods in the unaltered state or of 
products that are at an intermediate stage of pr ocessing as compared with that provided for in the 
authorization, the amount of that de bt shall be determined on the basis of the items of charge elements 
appropriate to the import goods at the time of acceptance of the declaration relating to the placing of the goods under the procedure fo r processing under customs control. 
 2.  Where the imported goods qualified for pr eferential tariff treatment when they were 
placed under the procedure for processing under customs control, and such preferential tariff treatment is applicable to products identical to the processed products released for free circulation, the 
import duties to which the processed products are subj ect shall be calculated by applying the rate of 
duty applicable under that treatment. 
 3.  If the preferential tariff treatment referred to in the preceding paragraph in respect of 
the import goods is subject to tariff quotas or tariff ceilings, the application of the rate of duty referred 
to in paragraph 1 in respect of the processed products  shall also be subject to the condition that the 
said preferential tariff treatment is applicable to the import goods at the time of acceptance of the 
declaration of release for free circulation.  In th is case, the quantity of import goods actually used in 
the manufacture of the processed products released for free circulation.  
 4.  In the case referred above, the quantity of import goods actually used in the 
manufacture of the processed products released for fr ee circulation shall be charged against the tariff 
quotas or ceilings in force at the ti me of acceptance of th e declaration of release for free circulation 
and no quantities shall be counted against tariff quotas or ceilings opened in respect of products 
identical to the processed products. G/VAL/N/1/CPV/1 
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  Chapter V  
FREE ZONES AND FREE WAREHOUSES  
Section I  
General provisions 
Article 453 
Designation of Free Zones and Free Warehouses  
 Free zones and free warehouses shall be parts of the national customs territory or premises 
situated in that territory and separated  from the rest of it in which:   
 a)  Non-Cape-Verdean goods are considered, for the purpose of import duties and 
commercial policy import measures, as not being part of the national territory, 
provided they are not released for free circ ulation or placed under another customs 
procedure or used or consumed under cond itions other than those provided for in 
customs regulations; and 
 b)  Cape-Verdean goods, which such provisi on is made of, may benefit from legislation 
governing specific fields qualify, by virtue  of being placed in a free zone or free 
warehouse, for measures normally attaching to the export of goods. 
Article 454 
Establishment  
 1.  The designation of free zones and free warehouses shall be duly approved by the 
Government, under the proposal by the Cust oms authorities, on sufficient grounds.  
 2.  The proposal for the establishment of any free zone determines its nature, as well as 
the geographical extent covered by each zone.  
Article 455  
Controls 
 1. Free zones shall be enclosed. 
 2.  The construction of any building within a free zone shall require the prior approval of 
the customs authorities. 
 3.  The perimeter and all entry and exit points of the area of free zones shall be subject to 
supervision by the customs authorities. 
 4.  Persons and means of transport ente ring or leaving a free zone or free warehouse 
shall be subjected to customs check. 
 5.  Access to a free zone or free warehouse may be denied to pers ons who do not provide 
the necessary guarantee off compliance with the customs rules provided for in this Code. 
 6.  The customs authorities may check goods entering, leaving or remaining in a free 
zone or free warehouse.  To enable such checks to be carried out, a copy of the transport document, 
which shall accompany goods entering or leaving, sha ll be handed to, or kept at the disposal of, the  G/VAL/N/1/CPV/1 
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  customs authority by any person designated for this  purpose by such authorities.  Where such checks 
are required, the goods shall be made available to the customs authorities. 
Article 456 
Placing of Goods in Free Zones and Free Warehouses 
 1.  Both Cape-Verdean and foreign go ods may be placed in a free zone or free 
warehouse. 
 2.  Goods entering a free zone need not be presented to the customs authorities, nor need 
a customs declaration be lodged. 
Article 457 
Exceptions  
 1.  However, goods shall be presented to the customs authorities and undergo the 
prescribed customs formalities where: 
 a)  They have been placed under a custom s procedure, which is discharged when they 
enter a free zone; 
 b) They have been placed in a free zone  based on a decision to grant repayment or 
remission of import duties; 
 c)  They qualify for the measures referred to in paragraph b) of No. 1 Article 436 of the 
present Code;  
 d)  They enter a free zone or free warehous e directly from outside the customs territory 
of Cape Verde. 
 2.  The customs authorities may require goods subject to export duties or to other export 
provisions to be notified to the customs department.  
 3.  At the request of the party concer ned, the customs authorities shall certify the 
Cape-Verdean or non-Cape-Verdean customs' Statutes of goods placed in a free zone or free 
warehouse. 
Article 458 
Length of Stay 
 1.  Without prejudice to the following article, there shall be no limit time goods may 
remain in free zones or free warehouses.  
 2.  For reasons related to the nature of the goods requiring special facilities or special 
customs supervision, specific time limits may be imposed by the customs authorities.  
Article 459 
Economic Activity  
 1. Any industrial, commercial or service activit y shall, under the cond itions laid down in 
this Code, be authorized in a free zone or free warehouse.  The carrying on of such activities should be notified in advance to the customs authorities and the conditions observed. 
 2.  The customs authorities may impose prohib itions or restrictions on the said activities, 
to the promoters not having the necessary guarantees of compliance with the legal provisions laid 
down in this Code for carrying on an ac tivity in a free zone or free warehouse. G/VAL/N/1/CPV/1 
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  Article 460 
Destination of Goods  
 Non-Cape Verde goods placed in a free zone or  free warehouse may, while they remain in the 
Free Zone or warehouse:  
 a)  Be released for free circulation, un der the conditions laid down in the customs 
legislation; 
 b)  Undergo the usual types of handling, with a view to ensuring their conservation, 
improve their appearance or commercial qualit y, or prepare them for distribution and 
resale; and 
 c)  Be placed under the Inward Processing procedure under its terms and conditions. 
Article 461 
Accounting for Stocks 
 1.  All persons carrying on an activity involving the storage, working or processing, sale 
or purchase of goods in a Free Zone or free warehouse must keep their stock Registration in a form approved by the customs authorities with sufficient de tails to allow the customs authorities to identify 
the goods, and their movements must be recorded. 
 2.  The goods shall be entered in the stoc k record as soon as they are brought into the 
premises of such a person in question, and all their movements duly recorded. 
 3.  Where goods are transhipped within a Free Zone the Registration pertaining to the 
operation shall be kept at the disposal of the customs authorities. 
 4.  For the accounting for stocks referred to in the current Article the provisions of 
Articles 16 and 17 of this Code shall apply.   
Article 462 
Summary Declaration 
 For goods brought directly into a Free Zone from outside the customs territory of Cape Verde 
or out of a Free Zone directly leaving the custom s territory of Cape Verde, both entry and exit are 
subject to a summary declaration to be presente d to the customs authorities, in accordance with 
normal import or export procedures. 
Article 463  
Exit of Merchandise 
 1.  Goods leaving a Free Zone or free warehouse may be: 
 a)  Exported or re-exported from the customs territory of Cape Verde; and 
 b)  Brought into another part of the customs territory of Cape Verde. 
 2.  Where a customs debt is incurred in respect of non-Cape Verde goods and the 
customs value of such goods is based on a price act ually paid or payable which includes the cost of 
warehousing or preserving the goods while they re main in the Free Zone or free warehouse, such 
costs shall not be included in the customs value if  they are shown separately from the price actually 
paid or payable for the goods.  G/VAL/N/1/CPV/1 
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   3.  Where the goods in the Free Zone are subject to the usual forms of handling, the 
nature of the goods, the customs value and the quan tity to be taken into account in determining the 
amount of import duties shall, at the request of the declarant and provided that such handling was 
properly covered by an authorization granted, be those which would be taken into account in respect 
of those goods, had they not undergone such handling. 
 4.  Where goods are brought into or returned to  another part of Cape Verde or placed in a 
customs procedure, the certificate mentioned in Artic le 457 paragraph 5 of this  Code may be used as 
proof of status of such goods. 
 5.  Where it is not proved that the goods shall be considered as Cape Verde goods for the 
purposes of applying export duties and any expor t licences or export measures laid down under the 
commercial policy or non-Cape Verd e goods in all other situations. 
 6. Customs authorities shall satisfy them selves that the rules governing exportation, 
outward processing, re-exportation, suspensive or internal transit procedures are respected where 
goods are to leave the Free Zone or free warehou se or the customs territory of Cape Verde. 
Section II 
COMMERCIAL FREE ZONES 
Article 464 
Nature 
 Commercial free zones are under the specific law, free trade areas of free import and export 
of goods, clearly delineated, where goods are cons idered, for purposes of applying the customs duties 
and other charges on imports and all trade polic y measures on imports, such as not being in the 
customs territory. 
Article 465  
Goods Acceptable 
 1.  The entry of commercial goods in free zones are not subject to its submission to the 
customs or delivery of a customs declaration, nor the restrictions or prohibitions, other than those 
based on considerations of morality or public order, public security, hygiene, health or public r safety, 
or on sanitary and phytosanitary considerations or on grounds of protection of the environment and 
the artistic and cultural heritage. 
 2.  All commercial goods coming from abroad  and trade companies may be permitted in 
the free trade zone. 
 3. Some goods are also allowed to enter the free trade zone, for temporary use in 
machines, equipment, tools and working equipmen t by processing a special guide with mandatory 
verification and clear signs for future inspections at exit. 
Article 466 
Documents Control 
 For entry control purposes, a copy of the doc ument relating to transport, namely the guide 
traffic, delivery notes, invoices, manifest, bill of lading or waybill bill of lo ading, must be submitted 
to the customs authorities, provided it gives all necessary information for the identification of the 
goods.  G/VAL/N/1/CPV/1 
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  Article 467 
Transit 
 Without prejudice to the document relating to transport, where goods destined for or coming 
from the commercial free zone have to cross the international borders , they shall move under cover of 
a national certificate registered in their Office. 
Article 468 
The Management 
 The management and administration of commercial free zones, as well as the setup for the 
exercise of their economic activity shall comply w ith the provisions in the specific legislation. 
Article 469 
Exemptions 
 The operators of commercial free zones shall benefit, in accordance with the law, of 
extensions provided by law, exemption from cust oms duties and all taxes at the import of goods 
destined for their operational activities. 
Article 470 
Exemptions to Operators  
 1.  Operators authorized operation in commerc ial zones also benefit under the law, from 
exemption from customs duties on foreign goods  imported for consumption in the usual 
manipulations, in their premises as owners  established within the commercial zones. 
 2.  The franchise rights are replaced by th e refund of duties and other charges paid by 
foreign goods imported for incorporation into good s nationalized when they are used instead of 
foreign goods, for the usual forms of handli ng referred to in the preceding paragraph. 
Article 471 
Retail trade   
 The products that operators of commercial free zones are allowed to  sell, retail, with franchise 
rights and waiving of customs declaration, shall be  included in a list approved by particular law. 
Article 472 
Location 
 1.  The commercial free zone is convenientl y isolated from the customs territory, and the 
points of entry and exit shall be duly determined. 
 2.  The area immediately outside the bounde d area is designed to enable proper customs 
surveillance, and prohibit any construction within a distance of twenty (20) meters from the fence. 
Article 473 
Customs Supervision  
 The boundaries and points of entry and exit of commercial free zone are subject to customs 
supervision, and the people and the means of transpor t entering or leaving the free zone trade shall be 
subject to customs control.  G/VAL/N/1/CPV/1 
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  Article 474 
Accounting for Stocks 
 1.  All managers of free trade zones and respective operators must keep their stock 
Registration in a form approved by the customs authorities, before starting their activities.  
 2.  The above stated entities must present their stock Registration of accounting as well 
as the goods, whenever requested by the customs authorities. 
Article 475 
Content of the Accounting Stocks 
 The stock accounting must contain all the necessary data for the correct application of the 
customs regulation, namely:  
 a)  Indications of date of entry and ex it, brands, numbers, qua ntity and nature of 
shipment, quantity and description of goods following its common commercial 
appellations and the cont ainers identification signs, if necessary;  
 b)  Indications as to enable the monitoring of the goods, namely their areas of location;  c)  Reference to the transportation documents used at entry and exit of goods; and 
 d)  Evidences of the common handling procedures. 
Article 476 
Customs Delegation 
 1.  Within the commercial free zone a commercial customs unit should be established 
and a fiscal guard post, whose installation costs w ill be borne by the entity managing the free zone. 
 2.  The customs unit referred to in the pr eceding paragraph shall be equipped with an 
exhaustive list of all existing equipment in the zone, including machinery, tools, and its vessels, with a 
clear indication of its national or foreign statutes, as appropriate. 
Article 477  
Length of Stay  
 The period of storage of goods in commercial free zone shall be unlimited. 
Article 478 
Destination of goods 
 1.  Goods deposited in commercial free z one may be re-introduced and re-exported from 
the customs territory, for consumption or placed under another customs procedure, duly authorized. 
 2.  The entry of deposited goods for consum ption into a free commercial zone shall be 
subject to compliance with the regulations applicable to foreign trade importation. 
Article 479 
Re-Exportation 
 1.  Re-exportation of goods from free commerc ial zones shall not be subject to customs 
presentation or delivery of a customs declaration. G/VAL/N/1/CPV/1 
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   2.  For control purposes, goods leaving the customs territory of Cape Verde shall be 
subject to customs authorities and a copy of th e transport document containing all the necessary 
information shall be presented to the au thorities for identification of the goods. 
 3.  Whenever in the re-exportation, goods have  to cross the customs border; a transit pass 
must be issued. 
Article 480 
Customs Offences 
 The diversion or loss of transit goods in tran sit procedure or from a national commercial free 
zone to another is considered an em bezzlement of rights under this Code. 
Chapter VI 
TEMPORARY IMPORTATION 
Article 481 
General Provisions 
 1.  The "temporary importation procedure" shall allow the use in the customs territory of 
Cape Verde, with total or partial relief from impor t duties and other charges, and without their being 
subject to any commercial policy measures, of non- Cape-Verdean goods intended for re-export except 
normal depreciation caused by use. 
 2.  Goods under temporary importation shall be  subject to such forms of handling needed 
to ensure their preservation. 
Article 482 
Granting of Authorization 
 1.  The authorization for temporary importation regime shall be granted at the request of 
the person who uses the goods or arranges for them to be used. 
 2.  The customs authorities shall refuse to  authorize use of the temporary importation 
procedure where it is impossible to ensure that the import goods can be identified.  
 3.  However, the customs authorities may authorize use of the temporary importation 
procedure without ensuring that the goods can be iden tified where, in view of the nature of the goods 
or of the operations to be carried out, the absence of  identification measures is not liable to give rise to 
any abuse of the procedure. 
 4. In cases where the description of goods in  the commercial documents is considered 
insufficient, the customs authorities shall take the necessary measures to identify them. 
 5.  Without prejudice to the law, the Authorization to use the temporary importation 
regime shall be issued at the request of th e interested party, by the customs Directors.  
Article 483  
Duration of Temporary Importation 
 Without prejudice for the existing provisions in the law and in international conventions 
bounding Cape Verde, the maximum period duri ng which goods may remain under the temporary  G/VAL/N/1/CPV/1 
 Page 131 
 
 
  importation procedure shall be one year, extendable for two additional periods of one month, in duly 
justified cases by order of the Director of cust oms circumscriptions where exceptional circumstances 
so warrant. 
Article 484 
Discharge of the Regime 
 1.  If temporarily imported goods are not subject to any prohibition measure or 
restriction currently in force, they may be discharged from the temporary importation regime, upon payment of duties and other charges due. 
 2. Settlement of duties and charges in th e case referred to in the preceding paragraph 
shall be in terms of the rates in force on the day they are paid. 
Article 485 
Damaged Goods 
 For damaged merchandise that cannot be rec overed, in duly proven circumstances and on 
solid grounds, the General Customs Director may authorize: 
 a)  Their respective abandonment in fav our of the National Treasury, if there is 
expressed interest on the part of the Treasury for acquiring such goods; 
 b)  Their destruction under customs control,  at the cost of the interested party; and 
 c)  The discharge from the procedure, as wasted goods and unrecoverable pieces, by 
means of payment of customs duties and ot her charges due on importation, applicable 
at the date of payment of the customs debt. 
Chapter VII 
OUTWARD PROCESSING PROCEDURE 
Article 486 
Scope 
 1.  The outward processing procedure sh all allow the Cape-Verdean goods to be 
temporarily exported from the national customs te rritory, in order to undergo processing operations 
and the processed products resulting from those goods may be released in the form of compensating 
products for free circulation with total or par tial relief from import duties or commercial policy 
measures and other formalities foreseen in the domestic customs law. 
 2.  The goods placed under the outward processing procedure are designated goods 
intended for temporary re-export in the form of compensating products. 
 3.  The processing operations and the rate of yield are the same and are determined under 
the same terms as those in the inward processing regime.  
Article 487 
Exit Regime  
 Cabe-Verdean goods leaving the customs terr itory of Cape Verde under a temporary exports 
regime subject to the outward processing procedur e in another customs territory shall entail the 
fulfilment of all customs formalities requested fo r the purpose of exports of goods, including the 
application of customs rights, duties due and trade policy measures. G/VAL/N/1/CPV/1 
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  Article 488 
Clearance Tax of Re-Importation Duties  
 The determination of the amount of impor t duties payable if the compensating goods 
concerned had been released for free circulation sha ll be effected by deducting from the amount of the 
import duties applicable to the compensating products  released for free circulation the amount of the 
import duties that would be applicable on the same date on which they were placed under the 
temporary importation procedure into the national cu stoms territory from the country in which they 
underwent the processing operation or  last processing operation. 
Article 489 
Estimations of the Amount Deducted 
 1.  The amount to be deducted pursuant to the preceding paragraph, shall be calculated 
on the basis of the quantity and nature of the go ods in question on the date of acceptance of the 
declaration placing them under the outward processi ng procedure and on the basis of the other items 
of charge applicable to them on the date of accep tance of the declaration relating to the release for 
free circulation of the compensating products. 
 2.  The value of temporary export goods sha ll be that taken into account for those goods 
in determining the customs value of the compensa ting products in accordance with the present Code 
or, if the value cannot be determined in that wa y, the difference between the customs value of the 
compensating products and the processing co sts determined by reasonable means. 
Article 490 
Repair Operations 
 1.  Where the purpose of the outward pr ocessing operation aims at the repair of 
temporary export goods, they shall be released for fr ee circulation with total relief from import duties 
where it is established to the sa tisfaction of the customs authorities that the goods were repaired free 
of charge, either because of a contractual or stat utory obligation arising from a guarantee or because 
of a manufacturing defect. 
 2.  Where the purpose of the processing operation is the repair of temporary export 
goods, and such repair is carried out in return fo r payment, the partial relief from import duties 
provided for in the present Code, shall be granted by establishing the amount of the duties applicable 
on the basis of the taxation elements pertaini ng to the compensating products on the date of 
acceptance of the declaration of release for free circ ulation of those products and taking into account 
as the customs value an amount equal to the repair costs, provided that those costs represent the only 
consideration provided by the holder of the authori zation and are not influenced by any links between 
that holder and the operator. 
Article 491 
Grant of an Authorization 
 1.  The authorization to use the outward processing procedure is of competence of the 
Customs Director or the Customs Chief.  The authori zation shall be issued at the request of the person 
who arranges the processing operations to be carried out. 
 2.  The said authorization can only be granted if it is proven that the compensating 
products have resulted from processing of the tempor ary export goods, without adversely affecting the 
transformation industry and is not liable seriously to harm the essential interests of Cape-Verdean 
processors of compensating products.   G/VAL/N/1/CPV/1 
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  Article 492 
Re-Importation of Compensating Products  
 1.  Temporary exportation of compensati ng products is subject to a time of 
re-importation. 
 2.  The period for re-importation is one y ear, renewable for two more additional periods 
of three months each, fixed by the Customs Director  or the Customs Chief, on submission of a duly 
substantiated request by the holder of the authorization, on sufficient grounds.  
 3. The customs authorities shall specify the period within which the compensating 
products must be re-imported into the customs territory  of Cape Verde, and also set either the rate of 
return of the operation or, if necessary, the method of determining such rate.  
Article 493 
Customs Value for Re-Importation  
 Without prejudice to the applicable provisions in  the law, the calculation of the customs value 
of import duties of re-imported compensating product s, the amount of which shall be calculated in 
accordance with the benefit estimated upon goods u nder temporary exportation with the processing 
procedure. 
Article 494 
Relief from Import Duties  
 1.  The total or partial relief from impor t duties provided for determination of duties and 
charges for re-importation of compensating products  shall only be granted where the compensating 
products are declared released for free circulation by: 
 a)  The holder of the authorization; or 
 b)  Any other person established in Cape-V erde provided that that person has obtained 
the consent of the holder of the authoriza tion and the conditions of the authorization 
are fulfilled. 
 2.  The total or partial relief from import duties provided for above, shall not be granted 
where one of the conditions or obligations rela ting to the outward processing procedure is not 
fulfilled, unless it is established that the failures ha ve no significant effect on the correct operation of 
the said procedure.  
Chapter VIII  
TEMPORARY EXPORTATION - GOODS TO BE RE-IMPORTED IN UNALTERED 
CONDITION 
Article 495 
Authorization Regime 
 The customs Directors and the chiefs of the customs delegations may authorize temporary 
exportation of certain goods, with reservation as to their being re-exported in the same condition, as 
long as they can be identified at the time of re-importation as being the same goods that had been 
temporarily exported. G/VAL/N/1/CPV/1 
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  Article 496 
Identification of Temporarily Exported Goods  
 At the time of the temporary exportation, the customs authorities must take the necessary 
measures for the identification of the temporarily exported goods on their return. 
Chapter IX  
TRANSIT AND TRANSSHIPMENT  
Article 497 
General Provisions 
 1. Transit means the system under whic h goods are placed and transported, under 
customs control, with suspension of duties and other taxes and commercial policy measures from one 
customs office to another, located either within th e national customs territory of a country or through 
the customs territories of third countries. 
 2.  Transit regime for goods may take th e form of a transit of goods from a national 
customs office, an international or community transit. 
 3.  The National Transit means the transit of goods from one customs office to another 
customs office, both located within  the national customs territory. 
 4.   The International transit means a customs transit, which would involve the crossing 
of one or more international borders. 
 5.  Within the Cape-Verdean context,  Community transit describes the type of 
international movement that takes place between Member States of Economic Community of West 
African States (ECOWAS). 
 6.  The office of departure means the office where the transit operation begins. 
 7.  The Office of destination is the office where the transit operation ends and where the 
goods are to be presented to customs for allocation to a customs procedure.  
Article 498 
Fiscal Responsibility of Shipper and Carrier  
 The shipper and the carrier of the goods in tr ansit are jointly accountable to customs for the 
receipt, transmission and delivery of the goods in th e state in which they received them and under the 
conditions imposed by this Code or other legislation in force. 
Article 499 
Statement of Arrangements  
 1.  Goods in customs trans it are declared in simplified fo rm, by design model adopted by 
the international Conventions ratified by the Stat e of Cape Verde, or, for the goods only transiting 
Cape Verde only, the model approved by the Customs General Director.   G/VAL/N/1/CPV/1 
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   2.  The above stated declaration shall include: 
 a) The name of the owner and consignee of the goods and the carrier; 
 b) The name, marks, numbers, quality,  quantity and weight of the goods;  
 c) The date of issue, date and time of  transport to the office of destination; 
 d) The itinerary established by the customs authority.  
Article 500 
Security Measures 
 1.  Where the means of transport is not  sealed, goods in transit must be sealed.  
The competent authority of the office of depart ure can waive this requirement for goods that are 
readily identifiable, unless an international convention requires seals to be applied.  
 2.  Where goods or means of transport are not sealed, transit must be done under customs 
escort.  
 3.  Means of transport means: 
 a) A container with a capacity of a cubic metre or more;  b) Road vehicles, including their trailers and semi-trailers;  
 c) Vessels; and 
 d) Aircrafts.  
Article 501 
Transhipment 
 Transhipment means the customs regime in  which, under customs control, goods are 
transferred from the means of transport in which th ey are imported to another means of transport for 
exportation, this transfer being carried out with in a customs area, which is authorized for the 
importation and exportation of goods.  
Article 502  
Formalities for Transhipment 
 1.  The transhipment operation is subject to a simplified single declaration, giving all the 
necessary information concerning the goods for tr ansfer and accepted as constituting the descriptive 
part of the declaration of goods for transhipment. 
 2.  The authorization for transhipment is of  competence of the Director or the Chief of 
the customs delegation concerned. 
Article 503  
Responsible for the Goods 
 1.  Carriers, the owner or consignee of the goods or any other entity duly authorized by 
the customs authorities at the customs office of de parture and who has previously guaranteed the 
rights and other charges of goods for which a debt  is likely to be incurred may be the persons 
responsible for the goods in transit, and this co nstitutes an obligation for ensuring that payment is 
made. 
 2.  For goods in national transit and for tr usted carriers, the Director or Chief of the 
Customs office of departure will authorize that th e security provided in the preceding paragraph be 
replaced by a warranty in terms of responsibility made in the judicial section of the customs office. G/VAL/N/1/CPV/1 
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  Article 504  
Liability of the Carrier 
 1.  The carrier shall undertake to follow th e route established by the customs authorities 
and with non-stop that cannot be jus tified, and to deliver the goods at the customs office of destination 
in the same condition in which they entered the tran sit procedure, within the prescribed time limit and 
with due observance of the measures adopted by th e customs authorities to ensure identification. 
 2.  Should there be some unscheduled interruption to the journey, the carrier must take 
every precaution to protect the goods for which they are responsible and take account of the time for 
which the delay lasts. 
 3. In case of damage or breakdown of the mean s of transport, giving rise to the need to 
transfer the goods to another means of transport, the carrier shall immediat ely inform, the nearest 
customs office, which will take the necessary measures.  
 4. At the office of destination, the carri er will account for any delays or occurrences 
during the journey, including enforced or uninten ded stops, providing evidence to substantiate the 
circumstances of every deviation from the accepted practices.  
 5. The carriers' liability ceases with custom s before the successful delivery of the goods 
to the depositary. 
Title V 
CUSTOMS FISCAL LITIGATION 
Chapter I 
GENERAL PRINCIPLES AND PROVISIONS   
Section I 
GENERAL PRINCIPLES 
Article 505 
Customs Fiscal Offences 
 A customs fiscal offence is any act, declared ille gal, guilty, and punishable by customs fiscal 
law. 
Article 506 
Principle of Legality 
 A customs fiscal offence shall be punishable only if the law under which the offence has been 
committed was prior to the tim e the offence was committed. 
Article 507 
Classification  
 The customs tax offences can be classified as crimes or as contra ordinations.  G/VAL/N/1/CPV/1 
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  Article 508 
The Territorial Scope of the Legislation 
 This legislation is applicable to acts comm itted in the Cape Verde customs territory and 
unless otherwise agreed, those committed elsewhere it, if they resulted in an offence being committed 
in Cape Verde. 
Article 509 
Place of Commission of the Act 
 The act is considered to have been committe d in the place where, totally or partially, and 
under any form of co-participation, the perpetrato r acted or, in the case of omission, should have 
acted, as well as when a result which could be  expected was produced in the territory.  
Article 510 
Time of Commission of an Act 
 An act is considered to have been committed at  the time when the perpetrator acted, or in case 
of omission, should have acted, even if there is no typical result. 
Article 511 
Sentencing and Accountability for Duties and other Charges 
 1.  Conviction for or execution of sanctions for a customs fiscal offence does not exempt 
the perpetrator from payment of the duties and other charges that are legally due for the goods subject 
of the offence, unless the owner abandons the goods or they are declared lost in favour of the National 
Treasury. 
 2.  The same course of act ion as described in paragra ph above shall be followed 
mutatis mutandis , in the case of acquittal or filing of the case. 
 3. If the goods referred above are declared lost in favour of the National Treasury, they 
shall be placed in the care of the customs, so that their customs situation may be normalized. 
 4.  Goods, which are seized or placed under the care of customs, shall be presumed 
abandoned in favour of the National Treasury, if they are not cleared from customs within fifteen days 
after the date of notification to the ow ner or other person responsible for them. 
Article 512 
Amount of Duties and Other Charges 
 Duties and other charges to be paid by offenders  are those that would be charged on the goods 
subject of the offence, if they had been cleared  from customs at the time the offence was committed. 
Article 513 
Meaning of Customs 
 For the purpose of application of this Article , the meaning of customs embraces the customs 
posts and fiscal units, the routes that lead directly  to them, the depositories under the various customs 
regimes, and the localities subject to customs supe rvision where passengers embark and disembark or 
operations of loading and unloading goods, which are subject to duties and other charges, the 
collection of which customs are responsible. G/VAL/N/1/CPV/1 
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  Article 514 
Subsidiary Rights 
 In all matters, the penal law shall apply if d ealing with crimes, the contra ordination law if 
dealing with infractions of a nature subject to su ch law, civil law, if d ealing with customs fiscal 
responsibility of a civil nature.  
Section II 
PRESUMPTION OF PUNISHMENT AND FORMS IN WHICH THE OFFENCE MAY 
APPEAR 
Article 515 
Actions and Omissions  
 1. When a legal type of customs fiscal o ffence occurs, actions taken to cause the offence 
to occur and omissions, which caused it to occur, are answerable in law, except if the intention of the 
law is different. 
 2. Committing an act by omission is punishable only when the omission renders the 
offender culpable in respect of a legal duty, which would obligate him/her personally to take action to 
avoid such a result. 
Article 516 
Responsibility of Legal Persons and Companies  
 1. Without prejudice to the individual's r esponsibility, legal persons or companies are 
responsible for customs fiscal offences committed by th eir representatives, acting in their name unless 
a perpetrator acted against the orders or  instructions of those he represented. 
 2. In the case of unincorporated businesses, liability for the penalty lies with the goods 
and chattels of the business and if missing or inadequate, those of the individuals. 
Article 517  
Joint Liability  
 1. If an offence has been committed by sever al people's natural or legal entities, they 
shall be jointly responsible for payment of duty and tax. 
 2. The same system of joint liability will apply in the case employees if a perpetrator, 
who is employed by a single person or a comp any, has committed the act and the offence was 
committed whilst representing the company except when  the perpetrator was acting outside the remit 
of his representation. 
 3. If the company or equivalent entity no l onger exists at the time when the process is 
started, there is joint responsibility of those who formed part of the company or equivalent entity. 
Article 518 
Civil Responsibility 
 1. If there are companies, single, legal pers ons, or equivalent, who have functions within 
these entities and who have committed an act punishab le under this Code, relative to the infraction  G/VAL/N/1/CPV/1 
 Page 139 
 
 
  committed they are jointly responsible for payment of the amount corresponding to the monetary 
penalty due in relation to the offence. 
 2. If the company or comparable entity no longer has legal existence at the time when 
proceedings are commenced, the individuals, who were part of it, shall be held jointly responsible for 
payment of the monetary sanction. 
 3. The same regime of joint responsibility sha ll not be applied if it can be shown that the 
responsible person took the necessary measures to co mply with the legal prescriptions and rules. 
Article 519 
Responsibility of Parents and Legal Representatives of Minors and unfit 
 In the case of offences committed by minors or unfit persons, the parents or their legal 
guardians are responsible for the payment of duties and other charges due and for fines applicable for 
the commission of the offence. 
Article 520 
Acting in Someone Else's Name 
 Someone who acts while responsible in a company or mere de facto  association or as 
someone else's representative, though not been gi ven a position of responsibility to render him liable 
for the offence will not be punished for the offence, but rather the person in whose name he/she acts 
will be punished. 
Article 521 
Offences Committed by Official Brokers 
 If a customs brokers or his assistants commit an offence, they are jointly responsible with the 
owners or consigners of an y goods, which may have been subject of a fiscal offence. 
Article 522 
Need for Intent 
 Only acts committed with intent, or, in cases expr essly provided for in law, with negligence, 
can be punished. 
Article 523 
Error Regarding the Circumstances of the Act 
Errors of the descriptive or normative type or, pr esuppositions about an act are justification for the 
exclusion of intent. 
Article 524 
Error Regarding Illicitness 
 1. Whosoever makes an error without know ledge of the unlawful acts of the fact, 
without guilt, if the making of the error itself is not a censurable act.  
 2. If the error is a censorship then th e penalty can be freely mitigated under the 
provisions of penal criminal law. G/VAL/N/1/CPV/1 
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  Article 525 
Preparatory Acts 
 Preparatory acts are not punishable, unless provided for to the contrary in law.  
Article 526 
Attempt 
 1. There is an attempt when someone commits, with intent, or carries out acts 
constituting the elements of an offence but does not in fact carry the offence to completion. 
 2. The following are acts constituti ng the elements of an offence: 
 a) Those which bear the marks typical of a crime or contra ordination; 
 b)   Those which are suitable to produce th e typical result if carried through resulting in 
an offence being committed; and  
 c)  Those acts, which, according to common experience and save for unforeseeable 
circumstances, are of such a nature that they lend themselves to the expectation that 
acts of the kind in the preceding sub-paragraphs. 
Article 527 
Punishment for an Attempt  
 1. An attempt is punishable only wh en the law expressly provides for this. 
 2. In the case of attempt, th e sanction shall be freely mitigated, but it cannot be less than 
the minimum limit legally set, unless otherwise provided for in law. 
Article 528 
Credibility of the Means of Attempt 
 An attempt cannot be punished when the means employed by the perpetrator are not credible 
or the basic elements necessary for the commission of the offence do not exist. 
Article 529 
Desistence and Active Repentance 
 1. A perpetrator who voluntarily quits from  pursuing the execution of the offence, or 
prevents it from being completed, or yet when, in spite of the offence having been committed, 
prevents it having the effect that the law wi shed to avoid, may be exempt from penalty. 
 2. The policy of the preceding paragraph sha ll be applied when the carrying out of an 
offence or its success are stopped by circumstan ces independent of the perpetrator's conduct, 
providing he makes a serious attempt to avoid one or the other.  
Article 530 
Illicitness in Co-Participation 
 1.  If the illicitness or degree of illicitness of the act depends on certain qualities or 
special relationships of the perpetrator, the pena lty is applicable to all co-participants unless the 
intention of the law is different  G/VAL/N/1/CPV/1 
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   2.  Whenever, by application of the provi sions of the preceding paragraph, the most 
severe sanction is applied to one of the co-participan ts, the same can be freely mitigated or substituted 
by the one that would have been applied if the rule established in the preceding paragraph did not 
intervene. 
 3.  The rule of paragraph 1 shall not ap ply if the law should determine that an act, 
qualifying in principle as contra-ordination, should be  considered a crime by virtue of certain qualities 
or special relationships of the perpetrator or perpetrators. 
Article 531 
Guilt in Co-Participation 
 Each co-participant is punished according to hi s individual degree of guilt, independently of 
the punishment or degree of guilt of the other co-participants. 
Article 532 
Concurrent Norms 
 If the same act constitutes simultaneously a crime and a contra ordination, the perpetrator will 
be punished for the crime without prejudice to the sanctions provided for in the contra ordination. 
Article 533 
Concurrent Offences 
 1. When the same offence constitutes both a customs fiscal offence and an offence of 
another nature, the penalties for each one of them are cumulative whenever separate kinds of legal 
provisions have been violated. 
 2. An act, which is qualified, in completely  or in part, as a customs fiscal offence by 
more than one legal provision, shall be punished by the provision that est ablishes the most severe 
sanction. 
Section III 
EXTINCTION OF RESPONSIBILITY 
Article 534 
Prescription of Proceedings 
 1. Proceedings in respect of a customs fisc al offence elapse at the end of the following 
periods after the offence is committed: 
 a) Five years, if the cases of crimes with prison terms with a maximum limit equal to or 
greater than one year; 
 b) Two years in all other cases. 
 2. For determining, the maximum legal sanc tion referred to in the preceding paragraph, 
the aggravating or the mitigating facts that modify the limits, within the same type of crime, do not count. 
 3. When the law establishes a prison term or a fine for any customs crime, as an 
alternative, only the first named in this paragra ph is considered for the purpose of this Article.  G/VAL/N/1/CPV/1 
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  Article 535 
A Break in Prescription 
 1. In cases of customs fiscal crime, where the prescription period is interrupted, a new 
prescribed period shall commence: 
 a) With a notification for the first depositions, for appearance or questioning of the 
alleged perpetrator as accused, in  the preparatory documents; 
 b) With the notification of the pronouncem ent order, or one materially equivalent; 
 c) With the marking of the trial date in the case of missing accused. 
 2.  Criminal proceedings prescription shal l always take place when, from the start and 
with regard to the integrity of the suspensi on period, normal time plus half has elapsed.  
 3.  Prescription of Counter-ordination proceedings stops: 
 a) With the communication to the accused of  the orders, decisions or measures taken 
against him or with any notification; 
 b) With the execution of any diligences of proof, specific examinations and searches, or 
the request for assistance to the police or administrative authorities; and 
 c)  With any declarations that the defendant  may have offered in the exercise of the right 
to be heard 
 4. In the case of concurring infractions , the interruption of criminal proceedings 
prescription determines the start of the prescr iption of the Counter-ordination procedures. 
Article 536 
Prescription of Sanctions 
 1.  Sanctions for committing customs fiscal  offences prescribe w ithin the following 
deadlines from the date the decision or sentence become executable: 
 a) Ten years in the case of customs fiscal crimes with a maximum penalty equal to or 
greater than two years in prison; 
 b) Five years in the case of customs fiscal crimes with a prison term greater than one 
year, but less than two years; 
 c) Four years, for crimes not included in  the preceding sub-paragraphs and of contra-
ordinations with a fine of ECV 100.000$00; and 
 d)  Three years, in all remaining cases. 
 2. Prescription of sentences is concluded with their execution. 
 3. Prescription of the principal sentence in volves that of the accessory sanctions, which 
may not have been executed. 
Article 537 
Prescription of Duties and Other Impositions 
 The obligation to pay duties and other charg es prescribes after twenty years have elapsed, 
from the date when the condemning deci sion becomes an executable sentence.  G/VAL/N/1/CPV/1 
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  Chapter II 
Customs Tax Offenses 
Section I 
CUSTOMS FISCAL CRIMES 
Sub-Section I 
TYPES OF CUSTOMS FISCAL CRIMES 
Article 538 
Smuggling 
 Whosoever, by any means, causes goods to enter or to leave the customs territory of 
Cape Verde without being properly processed thr ough customs shall be punished with imprisonment 
of 3 (three) months to 2 (two) years or a fi ne of ECV 100.000$00 (one hundred thousand) to 
20.000.000$00 (twenty million). 
Article 539 
Serious Smuggling Crimes 
 Whosoever, hides undeclared goods in any means of transportation or is found with 
undeclared cargo with a value exceeding 1.500.000$ 00 (one million and five-hundred thousand CVE), 
shall be punished under the preceding Article.  
Article 540  
Qualified smuggling 
 The crimes alluded to in previous Articles, shall be punished with prison terms of 6 (six) 
months to 3 (three) years or with a fine of ECV 100.000$00 (a hundred thousand) to 30.000.000$00 
(thirty million), whenever:  
 a) They are committed at night or at a remote place, or with the use of weapons and 
violence or, by two or more persons; 
 b) They are committed with the corruptio n of any officer or State civil servant; 
 c) They are committed with amendment or fals ification of customs entry or of any other 
customs documents or documents presented to the customs; 
 d) The perpetrator of the crime is an officer  or servant of the customs, the Fiscal Guard 
or any other institution with competence in the matter of fiscal customs, police, or 
customs brokers or any person duly qualified to execute customs entries; 
 e) They have, as the object of their crim e, prohibited or goods under import or export 
conditions or goods with a value greater  than ECV 1.000.0 00$00 (one million); 
 f) The goods are composed, in whole or in part, of objects with high historical, cultural 
or artistic value. 
Article 541 
Privileged Smuggling 
 If the crimes described in the preceding Article  are smuggled goods whose value is less than 
ECV 40.000$00 (forty thousand), the perpetrator shall be  punished with a fine reduced to half of the 
minimum limit and to one fifth of the maximum limit. G/VAL/N/1/CPV/1 
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  Article 542 
Crime of smuggling in special provisions 
 Acts expressly qualified as smuggling in speci al provisions are punishable according to the 
circumstances, with penalties as per the preceding Articles, except where those provisions result in a 
heavier penalty. 
Article 543 
Material Assistance 
 Whosoever, after the perpetration of a crime, materially assists someone else to take 
advantage of the economic benefit provided by  the smuggling of counterfeited goods, shall be 
punished with the penalties for the reduced crime of  one third of their maximum and minimum limits. 
Article 544 
Fraud against Customs Fiscal Warranties 
 It shall be punished with imprisonment of 3 (three) to 18 (eighteen) months or a fine of 
ECV 100.000$00 (hundred thousand), to 10.000.000$00 (ten million): 
 a)  Whosoever being the owner, depositor, or driver of seized goods, under the terms of 
this section, causes damages, destroys or re nders them useless, whilst being arrested 
or subsequent to it; 
 b) After institution of a process against him/her or against a co-participant, for crime or 
Counter-Ordination contained in this legi slation, destroys, damages alienates or 
impedes goods considered arrested as guarantee for payment of the amount of a pecuniary sanction or of a duty instalment , even if it is owed by another co-
participant or responsible person; 
Article 545 
Abuse of Credit Facility 
 1.  It shall be punished with imprisonment for 3 (three) to (18) eighteen months or with a 
fine of ECV 100.000$00 (a hundred thou sand) to 10.000.000$00 (ten million). 
 a) Whosoever, after the institution of pro ceedings for a crime or infraction, under this 
section and for purpose of frustrating in whole or in part, the collection of any amounts due to the State for perpetration of the offence, is responsible for alienating or encumbering monies due to the State asset; 
 b) Having knowledge of the existence of the proceedings for crime or contra-ordination, 
contained in this legislation, and with the intent mentioned in the preceding sub-
paragraph, authorizes acts and contracts, which lead to the transfer, or encumbering 
of the monies or assets. 
 2.  There shall be no criminal proceedings  and the perpetrator shall be exempt from 
penalty, if in the meantime, the amounts due ar e totally paid by the responsible person. 
Article 546 
Failure to Present Goods 
 Whosoever, having been named holder of goods detained under the terms of this legislation, 
does not present them within the period that was designated to him/her, shall be punished with  G/VAL/N/1/CPV/1 
 Page 145 
 
 
  imprisonment from 1 (one) to 6 (six) months or  a fine of ECV 50.000$00 (fifty thousand) to 
5.000.000$00 (five million). 
Article 547 
Breakage of Marks and Seals 
 Whosoever opens, tears or renders useless, tota lly or partially, the marks, seals or other 
legally prescribed marks and other signs affixed by th e competent officer, to identify, ensure or keep 
goods subject to supervision, or to certify that the sam e is not the subject of seizure, detention or some 
other cautionary providence shall be punished with imprisonment of 3 (three) to (18) eighteen months 
or fine from ECV 100.000$00 8 (a hundred thousand) to 10.000.000$00 (ten million). 
Article 548 
Receiving 
 1. Whosoever dissimulates, receives in  pledge, acquires under any title, detains, 
conserves, transmits or contributes to the transmission  or any form of securing, for self or for a third 
party, the possession of goods subject of a customs fi scal offence, with the intention of obtaining for 
self or for third parties, some pecuniary advantag e, shall be punished with imprisonment of three 
months to two years, or a fine from ECV 100.000$0 0 (a hundred thousand) to 20.000.000$00 (twenty 
million).  
 2. If the perpetrator makes receiving a way of life, or practices it habitually, the penalty 
shall be imprisonment of six months to three years or a fine from ECV 200.000$00 (two hundred thousand) to 30.000.000$00 (three hundred thousand). 
 3. If before trial, the perpetrator retu rns the goods subject of the offence to the 
competent authority and identifies, truthfully, the person from who he/she received the goods, he/she 
may be exempt from penalty or the penalty can be fr eely mitigated, if it is not possible to prove the 
circumstances referred to in paragraph 2 or that he /she has been sentenced for the crime of receiving, 
contained in this legislation. 
Article 549 
Petty Receiving 
 If the merchandise, object of receiving has a value below ECV 30.000$00, (thirty thousand), 
the agent will be punished with a fine of 25.00 0$00 (twenty-five thousand) to 250.000$00 (two 
hundred fifty thousand).  If the goods subject of the receiving have a value of less than ECV 30.000$00 (thirty thousand), the receiver shall be punished with a fine from ECV 25.000$00 (twenty-
five thousand) to 250.000$00 (two hundred fifty thousand). 
Article 550 
Criminal Association 
 1. Whosoever promotes, establishes le ads, manages or takes part in groups, 
organizations or associations whose principal or a ccessory activity is directed to the practice of 
customs fiscal offences as contained in this legisl ation shall be punished with imprisonment from 2 
(two) to 8 (eight) years. 
 2. Whosoever takes part in such group s, organizations or associations supplying 
weapons, munitions, crime instruments, guard service or meeting places, or an assistance for them to 
recruit new members, shall be punished with a prison term of 2 (two) to 6 (six years).  G/VAL/N/1/CPV/1 
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   3.  It shall be punished with imprisonment  from one to five years, whosoever supports 
such groups, organizations or associations, in ways other than those referred to in paragraph 2, unless 
a more severe penalty would result from the application of the conditions  of this Code in respect of 
acts punishable for participation in such  groups, organisations or associations. 
 4.  The perpetrator may be exempt from pe nalty or the penalty may be attenuated, if 
he/she voluntarily prevents or seriously strives to impede the continuation of  the groups, organizations 
or associations or communicates their existence to th e authorities in time for them to prevent customs 
fiscal offences. 
Sub-section II 
PROVISIONS APPLICABLE TO CUSTOMS FISCAL OFFENCES 
Article 551 
Attempt 
 An attempt is punishable in cases of smuggling and serious smuggling petty smuggling, 
qualified smuggling and criminal associations. 
Article 552 
Amount of a Fine 
 1. The amount of the penalty to be imposed for taking part in a customs fiscal crime 
shall never be less than double the value of the goods  in the internal market, at the time when the 
crime is committed, without prejudice to the applic ation of the rules on free mitigation, which may 
have taken place in the main case. 
 2. The sale price to the public is consider ed the value of the goods on the date of the 
offence being committed. 
Article 553 
Alternative Imprisonment 
 1. Whenever the perpetrato r has been sentenced to a fine and it is paid neither 
voluntarily or through being enforced, that sentence shall be converted to a term of imprisonment.  
 2. For the purposes of the preceding paragr aph the equivalence is fixed at ECV 150$00 
(a hundred and fifty) per day and imprisonment canno t be an alternative if the fine exceeds 300 (three 
hundred days).  
Article 554 
Prohibition from the Exercise of Profession or Activity 
 1. Without prejudice to what is legally estab lished in matters of rehabilitation, whosever 
is found guilty of the crime of smuggling contraba nd may be prohibited  from exercising a profession 
or activity which requires a public title or an au thorization or similar approval from the public 
authority. 
 2. The provisions of the preceding paragraph applies in particular to:  a) Official customs brokers, their assistants  and practitioners and to all those who are 
duly qualified to execute customs clearances;  G/VAL/N/1/CPV/1 
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   b) Aircraft commanders or crew members, captains, other officials, masters, or skippers 
of any vessels, and representatives of the navigation agencies; 
 c) Baggage handlers who provide services in  the maritime stations and areas, employees 
and clerical staff who provide services in the ports and airports and those called "traders on board". 
Section II 
CUSTOMS FISCAL COUNTER-ORDINATIONS 
Sub-Section I 
TYPES OF COUNTER-ORDINATIONS 
Article 555 
Embezzlement  
 1.  Whoever commits any acts, whose purpose is to avoid, in whole or in part, the 
payment of customs dues, or to cause to pass throug h the customs or to remove any goods there from 
without being submitted to the competent clearance pr ocedures, or through false declarations, shall be 
punished with a fine of ECV 50.000$00 (fifty thousand) to 10.000.000$00 (ten million). 
 2.  The same penalty shall also be applied when, under the same conditions: 
 a) There is a violation, which cannot be considered as a crime, under the legal discipline 
of customs suspensive and economic regimes,  or of any of the other special regimes 
which grant fiscal benefits, establish facilities,  restrictions or prohibitions pertaining 
to the ownership, presentation, unloading a nd deposit, utilization or destination, 
transit or circulation of goods; 
 b) There has been a deviation from the purpose presupposed in the customs regime 
applied to the goods; 
 c) By means of separate forms for the proceed on importation to form a new product, 
upon assembly in the country, through differing clearance procedures, if carried out for the purpose of eluding the customs duties due on importation of the finished 
product or is intended to avoid the importe r having to comply with the rules in 
relation to quotas for the goods; 
 d) Special provisions, which expressly coun t as a failure to declare, are violated. 
Article 556 
Irregular Movement of Goods 
 1. It shall be punished for failing to declare goods, under the terms of the preceding 
Article, whosoever, by any means, places or keep s foreign goods in circulation without processing or 
accompanying them with the competent authorization or other required documents, or without the application of stamps, marks or other legally prescribed signs. 
 2. For goods which are not foreign goods the infractions  described in the preceding 
paragraph, will result in a fine of ECV 25.000$00  (twenty-five thousand) to 1.000.000$00 (one 
million) being applied.  
 3. If the value of the goods is less than  ECV 5.000$00 (five thousand), the competent 
entity may reduce the perpetrator's fine. G/VAL/N/1/CPV/1 
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  Article 557 
Qualification and Privileging 
 1. If the goods subject of diversion are prohi bited or conditional imports or exports, the 
penalty shall be ECV 100.000$00 (a hundred thousand) to 15.000.000$00 (fifteen million). 
 2. If the value of the goods is less than  ECV10.000$00 (ten thousand), the competent 
authority may mitigate the penalty of the perpetrator. 
Article 558 
Opposition to Verification or Examination 
 The fine of ECV 100.000$00 (a hundred thousan d) to 3.000.000$00(three million) shall be 
levied to whosoever refuses to turn over or pr esent written book-keeping, accounting, declarations and 
documents, or refuses to present goods to tho se with competence for the investigation and 
documentation of offences contained in  this legislation, or impedes or makes difficult any verification 
or examination ordered for the goods by a compet ent officer, when such act does not constitute a 
customs fiscal crime or failure to declare. 
Article 559 
Negligent acquisition  
 When a severe penalty is not applicable to  the act, a fine of ECV 25.000$00/twenty-five 
thousand) to 1.000.000$00 (one million) will be applied to w hosoever, without previously been 
assured of their legitimacy, acquires or receives unde r any circumstances, any goods that he, by their 
quality or by condition, reasonably su spects of being the subject of a customs fiscal crime or of failure 
to declare. 
Article 560 
Other Counter-Ordinations 
 1. For the application of the legal regime instituted by this legislation, an act is 
considered by law to be a customs fiscal transg ression and which cannot be incorporated in the 
provisions that define fiscal crimes or violati ons, shall be considered other counter-ordinations. 
 2. A penalty of ECV 1.000$00 to 250.000$00 shall be applicable to whosoever carries 
out the acts referred to in the preceding paragraph unless those offences are punishable by penalties of 
a greater amount, in which case the penalty shall be that greater amount. 
 3.  All Counter-ordinations which contrave ne the provisions of Articles 87, 96, 97, 100, 
101, 102, 103, 113, 115 and 117 of this Code are punishable by a fine of ECV 50,000$00 (fifty 
thousand) to 10,000,000$00 10.000.000$00 (ten million)  
 4.  Negligence is punishable.  G/VAL/N/1/CPV/1 
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  Sub-Section II 
PROVISIONS APPLICABLE TO COUNTER-ORDINATIONS 
Article 561 
Punishment of Attempts  
 Attempts to the failure to declare and other offences classified as embezzlement are 
punishable under the terms of this Code. 
Article 562 
Amount of Penalty 
 1. The determination of the amount of the penalty shall depend upon, amongst other 
things, the following circumstances: 
 a) The gravity of the offence; 
 b) The degree of illicitness of the perpetrator's guilt;  c) The economic situation of the offender;  d) The economic benefit deriving from the offence;  e) The commission of the offence by one or entities. 
 2.  Except in situations where other fines are particularly considered, the amount of the 
penalty to be applied for carrying out a customs fisc al Counter-ordination shall never be less than one 
and a half times the value of the goods in the in ternal market, at the tim e when the offence was 
committed, without prejudice to the application of  the rules underpinning attenuation taking place in 
concrete situations. 
 3.  It shall be considered the value of the good, the sales price of the said goods to the 
public on the date of commitment of the offence. 
Article 563 
Other Sanctions 
 In addition to the fines, whosoever commits an  offence in light of the current Code, one or 
more sanctions following the law within the frame work of counter-ordinations, the seizure of the 
goods, the loss of right to a subsidy, or any other benefits conferred to them by the entities or the 
public services, of the right to participate in trade fairs, markets, sports competitions, entry into the 
customs premises, the right to participate in auctio ns and competitions organized by entities or public 
services, the supply of goods and services, or the pr ovision of services, authorizations, the closing of 
the establishment or the cancelling of authorizati ons, as well as the advertising of the condemned 
decision.  
Chapter III 
SEIZURE, LOSS AND GUARANTEES 
Article 564 
Seizure of goods 
 1. Goods subject of a customs fiscal crime or failure to declare are seized. G/VAL/N/1/CPV/1 
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   2. In the remaining counter-ordinations, seizure shall take place under the conditions 
contained in the base-law of counter-ordinations. 
Article 565 
Loss of Goods 
 1. Goods seized shall be declared forfeited in favour of the National Treasury, in the 
case of customs fiscal crimes as per sub-section I, unless they belong to a duly identified person, to 
whom no responsibility for the commissi on of the crime can be attributed. 
 2. If the provision of the final part of the preceding paragraph is verified, or if the goods 
were not seized, the perpetrator shall be responsible for the payment of an amount equal to their value. 
If the value cannot be determined, the perpetrator shall pay an amount to be fixed by the court, with a 
maximum of ECV 3.000.000$00. 
 3. In counter-ordinations, the goods are not lost to the National Treasury, but restitution 
will be made only after the instalments due have been paid and if they belong to the perpetrator, after 
the amounts due in the process have been paid. 
 4. The loss shall never be decided without the interested parties first being heard. 
Article 566 
Reversal 
 Outside of cases where it is prohibited by law, in terested parties may request a return of goods 
subject to confiscation in favour of the National Tr easury, on payment of an amount equal to their 
value, the fine and other amounts due in  the proceedings having been paid.  
Article 567 
Seizure and Loss of Means of Transport 
 1.  Means of transport used in committi ng customs fiscal offences shall be seized.  
 2.  In the case of customs fiscal crimes, serious smuggling and serious offences, the 
means of transportation shall be considered lost to the National Treasury, when the goods which were 
subject of the crime have a value exceeding ECV 1.500.000$00 (one million and five hundred) and 
are of greater value than the respective cargo, unl ess the means of transport were taken without the 
knowledge of or without negligence of their owner. 
 3.  The provisions of the preceding paragr aph shall apply in the case of customs tax 
crimes, as long as the maximum penalty is equal to or greater than the penalties for the offences contained in the preceding paragraph, and in the case of a failure to declare. 
 4.  If the circumstances referred to in the final part of paragraph 2 are verified the 
provisions of paragraph 2 of Article 565 of this Code shall be applied. 
Article 568 
Seizure and Confiscation of Weapons and Other Instruments 
 1. Weapons and other instruments used in the practice of a customs fiscal offence shall 
be seized and declared forfeited to the Nationa l Treasury, save that, if not weapons, and the 
circumstances in paragraph 2 of the preceding Article are verified, the provisions of paragraph 4 shall 
be applied.   G/VAL/N/1/CPV/1 
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   2. If dealing with instruments, which are not weapons, the provisions of Article 565 of 
this Code, with the necessary ad aptations, shall be applied. 
Article 569 
Restitution 
 1. If under the terms of the preceding Articles,  there have been no losses, and except for 
cases in which the law prohibits return, goods, means of transportation and other instruments used in 
the offence shall be returned to their rightful owners: 
 a) As soon as a caution equal to their value is posted, and duties and other charges and 
expenses incurred in their conservation, sa fe keep and transportation are paid; or 
 b) Or, as soon as the order becomes executable or there is no order or equivalent, or a 
final decision to absolve is made, or the Public Ministry withdraws its accusation or 
the competent person handling the Counter-o rdination has decided to archive the 
process and it is demonstrated that the payment of a customs debt is not due. 
 2. The provisions of the preceding para graph do not apply to weapons used in 
committing an offence. 
Article 570 
Deposit and Immediate Sale of Goods 
 1. Goods, means of transportation, weapons  and other instruments of crime shall be 
deposited at the customs warehouses, unless the ware houses cannot receive them for lack of space or 
because they cannot be transported immediately to that warehouse. 
 2. If the circumstances referred to in the final part of the preceding paragraph are 
verified, the seized goods shall be recorded, described , and entrusted to a credible depository, with the 
exception of weapons and other instruments of the o ffence.  They shall be kept under the custody of 
law enforcement officers, with a term of deposit pr epared, signed by the seizing officers, witnesses, if 
any, and the depository operator who shall keep a duplicate. 
 3. If there is no ideal depository at the lo cality of seizure, the goods shall remain under 
guard by staff of the customs authorities. 
 4. When the assets referred to in this Article  are perishable, or the public interest so 
justifies, the customs authorities may proceed to th e immediate sale, and the decision shall be made 
within 2 (two) days. 
 5. The retail operations shall be carried out  by the customs office, under the terms of 
applicable laws, with the product of the sale de posited to the order of the respective process. 
 6. If the final decision does not decree th e loss, the proceeds from the sale shall be 
turned over to the injured party.  
Article 571 
Payment Guarantee  
 1. Goods, means of transportation and asset s seized from the accused or the suspect, as 
well as the amounts corresponding to the former co nstitute guarantee of payment of the pecuniary 
sanction, of the duties and other charges as long as their loss has not been decreed. G/VAL/N/1/CPV/1 
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   2.  If the goods and other assets referred to above come from persons without any 
responsibility in the offence, they are only  liable for the duties and other charges. 
 3.  Goods, baggage and any other assets or valuables which, although they do not pertain 
to the customs fiscal process, or are deposited in a customs regime or free regime, or are in any other fiscal process, of which they are receivers, can al so constitute guarantee of payment of the amounts 
that the accused or any other person responsible  for the offence may have to answer for. 
 4.  The goods and other assets referred to in the preceding paragraph are considered 
seized and are only delivered if a guarantee is posted for their value or for the responsibility of taking 
charge of them. 
 5. Goods the knowledge of which, a letter of ownership of which, or any other property 
title of which, have been endorsed by the accuse d or someone else responsible for the offence 
subsequent to the notification of the pronouncement orde r, in the case of crime, or equivalent order, in 
the case of a counter-ordination, or over which an y type of commercial operation has been performed 
by them or the enterprises or firms they belong  to, shall not likewise be delivered without the 
guarantee referred to in the preceding paragraph. 
Chapter IV 
THE PROCESS 
Section I 
GENERAL PROVISIONS 
Article 572 
Penal Action 
 Penal action pertaining to customs fiscal offe nces shall be exercised under the terms of the 
penal process legislation in effect, along with the special dispositions included in the provisions of 
this Code. 
Article 573 
Counter-Ordination Actions 
 The provisions contained in the legal regime of  offences, with special dispositions included in 
this Code, govern the process pertaining to customs fiscal contra-ordinations. 
Article 574 
Notice of the Offense 
 1. The officers and employees of the Customs General Directorate, Fiscal Guard, Public 
Order Police and Judiciary Police, as well as any othe r law enforcement official s, when they witness 
any customs fiscal offence shall pr oceed to the seizure of the goods, means of transportation, weapons 
and other instruments used in the offence, a nd prepare a competent description of the facts. 
 2. The description referred to in the final pa rt of the preceding paragraph shall be signed 
by the persons who dealt with the offence, the de fendants who wish to or can do it and the accused 
should he wish to do so and by two witnesses if  any and know how to write, and mentions the 
location, date and time at which the detention and th e seizure were made, the reasons that led to them 
and all the surrounding circumstances, a list of th e articles seized, their estimated value and their  G/VAL/N/1/CPV/1 
 Page 153 
 
 
  disposal, status, and residence of the witnesses an d whatever was possible to investigate about the 
name, status, profession, age, country of birth, resi dence and fiscal precedents of the reported parties 
and of those responsible civil wise must all be reco rded in the report.  All the papers and documents 
found or presented, which may be evidentia l shall be attached to the report.  
 3. The report, the seized goods and the means of transportation and the detained 
individuals shall be turned over to the competent fiscal authorities for the purpose of documenting the 
process, in the shortest time possible depending on ci rcumstances, and never in more than twenty-four 
hours after the event, not including Saturdays, Sundays and holidays. 
Article 575 
Flagrant Delict 
 When an offence is punished with imprisonm ent, the entities referred to in the preceding 
paragraph shall arrest the person committing the offe nce, and bring him before the competent judge 
within the deadlines and terms of the law of criminal procedure.  
Article 576 
Participation 
 1. The entities referred to in Article 574 of  this Code, who may have knowledge in any 
form, of facts which that could be in contraventio n of customs fiscal offe nce must communicate that 
information to the court or the competent authority. 
 2. Communication may be done verbally or in  writing and is not subject to any special 
formalities. 
 3. Verbal communication is converted to writing and signed by the participant and by 
the receiving entity. 
 4. Whenever possible, the communi cation shall contain the following: 
 a) A complete description of the facts, date, time and place where the offence was 
committed; 
 b) Name, marital status, occupation, address, country of origin of the perpetrator, as well 
as any other elements which serve to id entify the perpetrator of the offence; 
 c) Description of the witnesses;  d) The quality, quantity, value and presumed destination of the goods, means of 
transportation, weapons and other instrument s pertaining to the offence and all else 
which may contribute to the discovery of those involved in the offence. G/VAL/N/1/CPV/1 
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  Section II 
CRIMINAL PROCEEDINGS PROVISIONS 
Sub-Section I 
ACTION IN COMMON CRIMINAL PROCEDURE 
Article 577 
Assistance in the Proceedings 
 The customs personnel and customs enforcement ag ents shall assist the judges and the Public 
Ministry in the execution of acts of investigation,  documenting the processes relevant to a customs 
fiscal offence and remaining in this measure and for these precise reasons in the functional dependence of the Public Ministry. 
Article 578 
Requests and Delegation of Procedures 
 Outside the cases where, by law, have to be  executed or presided over by a judge or the 
Prosecutor, both may request the competent customs authorities the carrying out of the acts of process 
involved in customs fiscal crimes. 
Article 579 
Civil Responsibility 
 In relation to indictment for criminal acts in th is legislation, or a period in which it should be 
formulated, the Public Ministry sh all publicize the conviction of the responsible civilians, if there are 
any, and shall always state the value of the goods , means of transportati on and other conveyances 
used in the offence, wh ich may have been seized. 
Article 580 
Indictment and Sentence 
 1. In addition to the requirements of the general penal law of process, the 
pronouncement order or equivalent and the sentenc e, shall always contain the value of the goods, 
means of transportation and other seized instruments of the offence. 
 2. The sentence shall also include if requ ired, a declaration of loss of the goods and 
other assets or instruments used in committing the cr ime and the distribution of the fine and of the 
proceeds from the sale, under the terms of paragra ph 1 Articles 598, and 599 of the current Code.  
 3.  The courts shall forward to the Custom s General Directorate, within 48 (forty-eight) 
hours, copies of the indictments order or equivale nt and of the condemnation, decisions set out in 
process for customs fiscal crimes.  G/VAL/N/1/CPV/1 
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  Sub-Section II 
OUT OF COURT SETTLEMENT 
Article 581 
Assumptions 
 1. In the case of a customs tax crime punishable with imprisonment whose maximum 
limit is not greater than one year, or only with a fine, and if the proceedings do not depend on any one 
particular accusation, the Public Ministry, havi ng listened to the customs authorities, may make 
request to the court that the matter be dealt with by out of court settlement, when its decided that a 
fine is the proper way to deal with the case. 
 2. Out of court, settlements shall not ta ke place in the case of a repeat offence. 
Article 582 
Requests of the Public Ministry 
 1. Public Ministry requests are to be made  in writing and include anything, which might 
serve to identify the accused, a description of the acts imputed to the accused and a summary of the 
legal provisions violated, the existing proof and a summation of the reasons why a prison sentence 
cannot be applied to the case. 
 2. Requests end with a precise statement of the sanction whose penalty is proposed, and, 
if such be the case, of the request for civil indemnity. 
Article 583 
Order Rejecting Public Ministry  
 1. If there is reason for rejecting the Public  Ministry request, the court shall issue an 
order to transfer the case to the applicable form of process. 
 2. If the process is returned for anothe r form of process, the request loses its 
applicability and the Public Ministry is committed to whatever is now proposed. 
Article 584 
Hearing and Sentence 
 1. If the court decides not to reject the Pr osecutor's request, it orders that the accused be 
notified to appear, accompanied by a defender, on the date time and place it states. 
 2. On the date fixed, the court informs the accused of the contents of the Public 
Prosecutor's request, asks the accused if he/she accep ts the proposed sanction, augmented by the civil 
indemnity payment, the justice costs and the expens es, and clarifies to the accuser that a negative 
response implies returning the pro cess for another form of process. 
 3. If the accused declares that he/she accepts the proposal made, the judge orders such 
declaration recorded in writing, gi ves it to the accused to si gn and puts out an order of agreement with 
the Prosecutor's request, to which is added a convic tion in justice tax and expenses reduced to half. 
 4. The provisions of the preceding paragra ph do not exclude indication under the terms 
of this legislation, of other re quisites demanded by the sentence. G/VAL/N/1/CPV/1 
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   5. The ruling referred to in paragraph thr ee of this Article has the same value as a 
conviction and becomes immediately executable. 
Article 585 
Lawyers and Civilian Parties 
 1. In out of court settlements, interventi ons by lawyers and civilian parties are not 
permitted. 
 2. However, the Prosecutor has a duty to h ear the Customs General Directorate and the 
persons who could be assistants as lawyers or who ma y already be so constituted before formulating 
the request. 
Section III 
ACTION IN COUNTER-ORDINATION PROCEEDINGS 
Article 586 
Means of Coercion and Prohibitions of Evidence 
 1. Preventive arrests, interception of mail  or telephone calls or evidence that implies 
violation of professional confidence are not permitted. 
 2. Evidence, which conflicts with private life, and evidence relating to blood testing are 
admissible only with the consent of the legally competent authority. 
Article 587 
Competent Authorities 
 The following persons are competent to pr ocess customs tax offences and to apply the 
respective fines: 
 a) The general customs director; 
 b) The director of fraud prevention;  c) The directors of customs circumscriptions;  d) The customs directors;  e) The chiefs of customs delegations. 
Article 588 
Territorial Jurisdiction   
 1.  The Directors of Customs Circumscripti ons are competent in their respective areas of 
jurisdiction, with the exception of those that are covered by the competence of the persons referred to 
in the following paragraphs. 
 2.  The Customs Directors are competent in th e city or village where the main office of 
the respective Customs are located, their ports, airpor ts, enclosures, customs stations, depositories and 
Free Zones. 
 3.  Chiefs of Customs Delegations are compet ent in their respective areas of jurisdiction. 
 4.  Territorial competence is determined either by the locality where the offence was 
committed or discovered, or by the locality wher e the goods subject of the offence were seized.  G/VAL/N/1/CPV/1 
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  Article 589 
Rights and Duties 
 The persons competent to conduct proceedings and apply penalties enjoy the same rights and 
are subject to the same duties as those competen t for documentation of criminal proceedings, 
whenever a different regime does not result from the provisions of this Code or of the base-law of 
breaches. 
Article 590 
Investigation and Instruction of Proceedings 
 1. The competent authorities for the purposes established in the preceding Article shall 
carry out the investigation of the facts, which c onstitute an offence, and the circumstances, which 
preceded it, accompanied it or followed its execution. 
 2. The proceedings documentation, save in complex cases for which there will be 
extension for a similar period, sha ll be concluded in a maximum of 90 (ninety) days from the date of 
the discovery of the offence. 
 3. The investigation and the proceedings documentation may be delegated to the police 
authorities and to the customs fiscal officers, who,  having concluded the in vestigation shall remit 
them to the competent person for a decision. 
Article 591 
Curtailment of Proceedings  
 1. Proceedings may be waived, in other grounds, when, in the course of the procedures 
and customs clearance formalities or during the process or receipt of information, the elements 
necessary for a decision are deemed proven. 
 2. However, a decision shall never be given without the defendant being heard.  He can 
then add or request any means of proof, and, in th e event of a complaint being filed the officers and 
the responsible civil servants shall be notified so that , if they so wish, they can rebut within ten days. 
 3. Together with any rebuttal, the competen t persons shall evaluate the proof produced 
and decide accordingly. 
Article 592 
Submission of Proceedings to the Public Prosecutor 
 1. If, during the investigations to determine the facts of an offence and those responsible 
for it, the competent person concludes that it is of a criminal nature, the proceedings shall remitted to 
the Prosecutor. 
 2. If the Prosecutor concludes that there is no criminal case to answer, he shall return the 
documents to the same person who remitted them. 
Article 593 
Hearing the Accused 
 It is mandatory that the accused is heard durin g the investigation, and that he is allowed to 
present or request any evidence. G/VAL/N/1/CPV/1 
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  Article 594 
Defender 
 The accused has the right to be represented a nd accompanied by an attorney during any phase 
of the process, or to request the appointment of a public defender. 
Article 595 
Appeal to Customs Fiscal Tribunal 
 1. Decisions given in Counter-ordination pro ceedings can be appealed to the territorially 
competent customs fiscal court. 
 2. The appeal shall be lodged within eight days of the date the decision is made known. 
 3. Appeal in respect of a Counter-ordina tion does not suspend the implementation of the 
decision. 
 4. In every other way, with any necess ary adaptations, the appeal shall obey the 
provisions of Counter-ordination base-law. 
Article 596 
Appeal to the Supreme Court of Justice 
 1. Appeal of decisions or final sentences  given by the customs fiscal court, to the 
Supreme Court of Justice, is admitted provided that th e fine applied by the former or by the competent 
administrative person is greater than ECV 1.000.000$00 (one million). 
 2. In all that is not contrary to the provision s of this Code, appeal is confined to matters 
of law and follows the terms set out in the Penal Proceedings Code for summary procedure, in the 
present Code. 
Article 597 
Review 
 Recourse to review is admitted, under the term s and within the limits defined in the Counter-
ordination base-law. 
Section IV 
DISTRIBUTION OF THE PENALTIES, FINES AND PRODUCT OF SALES 
Article 598 
Distribution of Penalties and Fines 
 1. The amount of fines shall be distributed as follows: 
 a) 25% for the national treasury; 
 b) 25% for the treasury of justice;  
 c) 25% for the process writers; 
 d) 25% for the treasury of the general customs directorate.  G/VAL/N/1/CPV/1 
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   2. The amount of fines shall be distributed as follows: 
 a) 25% for the national treasury; 
 b) 50% for the process writers or participants;  c) 25% for the treasury general customs directorate.  
 3.  Customs officers Customs supervision agents  who, in the taking part in any inquiries, 
inspections, syndicates or other similar committees not  part of their own normal tasks, report any 
offence, are entitled to half of the percentage refe rred in sub-paragraph b) of  the preceding paragraph. 
 4.  Where an informant is involved, 50% (fi fty percent) of the part attributed to the 
process writers or participants shall belo ng to the informant or the participants. 
Article 599 
Distribution of the Proceeds from Sales 
 1.  Proceeds from the sale of goods, means of transportation and any other articles used 
in the offence, shall reve rt to the National Treasury. 
 2.  When a penalty or fine have not been paid, the product of sales shall be distributed 
under the terms of the preceding Article, up to the lim it of the applied sanction, after the charges of 
transportation, the conservation of the goods, means of transportation, weapons  or other instruments 
apprehended. 
Article 600 
Limit of Participation in the Fines 
 1. In as much as officers are persons w ho, under the terms of the preceding Articles 
have the right to a percentage of the amount of the fine applied, they cannot receive for each set of 
proceedings an amount greater than their annual salary not counting the fees. 
 2. Any part exceeding the levels in the pr eceding paragraph shall revert to the National 
Treasury. 
Article 601 
Decision to Distribute 
 1.  In Counter-ordination proceedings, the authority, which documented the proceedings, 
is competent, after the conviction on sentencing becomes executable, to determine the distribution indicated in the preceding Articles. 
 2.  In proceedings for customs fiscal crimes the provisions of paragraph 2 of Article 580 
of this Code shall apply.  
Section V 
VOLUNTARY PAYMENTS, EXECUTION AND COSTS 
Article 602 
Voluntary Payment of a Fine 
 1. If the offences set forth in this Code co rrespond only to a fine, and if the form of out 
of court settlement is not followed, the respons ible person may be allowed to pay an amount G/VAL/N/1/CPV/1 
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  corresponding to one fifth of the maximum penalty imposed by law, as well as the expenses due for 
the proceedings.  
 2. A request for voluntary payment must be  presented up to the beginning of the trial 
hearing, and with it, the interested party must  deposit the corresponding amount as well as the amount 
of the duties and other charges due. 
 3. Exceptionally, the amount of voluntary payment may be reduced, by order of the 
judge, but that amount cannot be less than one eighth of the maximum applicable penalty. 
 4. The decision on the voluntary payment requ est is of the exclusive competence of the 
judge, in prior consultation with the Prosecutor. 
 5. If, due to the gravity of the offence, the degree of guilt, the economic situation and 
the personality of the accused, the judge determines  against accepting the voluntary payment, the 
judge will so declare in an order justifying his d ecision, with no appeal, and shall order that the 
proceedings proceed. 
 6. The decision to accept the voluntary pa yment extinguishes the responsibility of the 
accused and cannot be appealed. 
Article 603 
Plurality of the Accused 
 In the event of a plurality of defendants and only one or some of them make the voluntary 
payment, they will be dealt with under the terms indicated in the preceding Article, and the proceedings will continue with regard to the rest, without prejudice to any joint responsibility, which 
may be called for. 
Article 604 
Voluntary Payment  
 1. Voluntary payment of fines relating to th e offences contained in this legislation is 
acceptable. 
 2. Requests should be addressed to the competent authority applying the fine, up to 10 
(ten) days after notification to testify or contest the payment of fines relating to contra-ordinations 
contained in this legislation is acceptable. 
 3. With the request, the interested party should deposit an amount corresponding to one 
tenth of the maximum fine for the offence, plus  the t amounts of duties and other charges due for 
committing the offence. 
 4. The amount of payment may exceptionally be reduced by a duly justified order from 
the competent entity, but it cannot be less than one twentieth of the maximum limit of the applicable 
fine. 
 5. With the voluntary payment made under the conditions of this Article, there will be 
only room for accessory sanctions in case of em bezzlement, and it should up to the applicable 
competent entity to decide whether  the means of transport should be lost. 
 6. A decision to accept voluntary paymen t of the fine extinguishes the liability 
misdemeanours and is not subject to appeal.  G/VAL/N/1/CPV/1 
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   7. With the due adaptations, the provisions of the preceding Article and paragraph 5 of 
Article 602 of this Code shall apply.  
Article 605 
Request for Settlement 
 1. In contra-ordinations during any phase of the proceedings, the defendant may request  
settlement of his/her responsibility and, after hear ing the accused, the competent person may make the 
decision immediately whether, to convict or acquit. 
 2. Under the terms of this Code, the deci sion referred to in the preceding paragraph may 
be appealed. 
Article 606 
Charges  
 1.  On conviction, proceedings shall be co mpleted within 10 (ten) days and the defendant 
notified to pay the amount due within fifteen days. 
 2.  If the payment is not made within the period referred to in th e preceding paragraph, 
the person with civil responsibilities will be notifie d to deposit the amount that has been fixed as his 
responsibility, within 15 (fifteen) days. 
 3. In proceedings for customs fiscal crimes,  expenses shall have their destination and 
regime set in the general law in all matte rs not contrary to this legislation. 
 4. In the proceedings for breaches, the pr oceeds shall revert to the coffers of the 
Customs General Directorate. 
 5. The decision of the competent administrative authorities set out under protest in 
matters of expenses due in Counter-ordination pr oceedings, may be appealed to the Customs and 
Fiscal Court. 
 6. In all other cases, the expenses regime pertaining to breaches shall obey the base-law 
on contra-ordinations, in all that is not contrary to this legislation. 
Article 607 
Execution 
 1. With the expiration of the deadlines me ntioned in the preceding Article enforcement 
action may be undertaken. 
 2. If neither the defendant nor the entity with civil responsibiliti es clear their liability 
proceedings within the deadlines, cleari ng shall be settled in the following form: 
 a) By the amounts and values deposited in the process; 
 b) By the proceeds from the sale of goods and means of transportation and other 
instruments of the offence, when they should not be declared lost to the National 
Treasury; 
 c) By the proceeds from the sale of goods, luggage and other assets that may have been 
in customs custody or in any other location subject to fiscal action, or which belongs 
to receivers or consigners. G/VAL/N/1/CPV/1 
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  Article 608 
Referral to the Fiscal Execution Court 
 1.  If the results obtained under the terms of  the preceding Article do not reach the same 
value as the amounts due, the executed amount having been distributed, the remaining debt shall be object of debt collection in a process of fiscal execution. 
 2.  A certificate shall be extracted which shall include the decision or sentence, the 
account, the date of the respective notifications and the indication of the amounts obtained from sales, 
and remitted to the fiscal execution of the locality in whose area the accused is domiciled, and there 
the competent execution shall be instituted in accordance with the applicable legal precepts. 
 3. If there is more than one defendant, the ex ecution shall be instituted at the court in the 
area where the largest number is domiciled. 
 4. If the domicile of the accused is not know n, or in the case of multiple accused, with 
equal number residing in different ar eas, or if none of them has domi cile in Cape Verde, the execution 
shall be instituted in the court area in whic h the customs fiscal proceedings occurred. 
 5. The amounts realized by virtue of the ex ecution shall be deposited to the order of the 
customs Director, with the execution court par ticipating in the result of the execution. 
 6. If, from the enforced collection or fiscal  execution, carried out pursuant to the terms 
of this legislation, the amount obt ained is greater than that cons idered in debt to the National 
Treasury; the surplus will be refunded to the responsib le person against whom the payment of the debt 
was executed. 
Article 609 
Insufficiency of Proceeds from the Sale of Deposited goods 
 The form prescribed in the preceding Article shall be applied, before going ahead with the 
execution of the provisions of the preceding Article, whenever it is evident th at proceeds from the sale 
of the deposited assets is less than the amount due, with the amounts obtained in the auction sales 
replaced by the probable proceeds from the sale and of the deposited amounts and assets. 
Article 610 
Deposit of the Product of Execution 
 The amounts obtained because of execution shall be deposited to the order of the authority, 
which instructed the proceedings, and the court s hould participate in the result of the execution. 
Article 611 
Execution Against Civil Responsibility 
 If a person with civil responsibility does not ma ke the deposit referred to in paragraph 2 of 
Article 606 of this Code, the decision becomes executable immediately, and action being taken 
against him/her according to the provisions of th e preceding Articles as applicable, and the action 
shall be relative to the amount paid, based on the rights of return to the National Treasury.  G/VAL/N/1/CPV/1 
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  Article 612 
Subsidiary Application of the General Law 
 In all matters not expressly regulated in this Code, for matters pertaining to execution, the 
provisions of the Penal Procedure Law shall apply.  In respect of crimes, and Counter-ordination base-
law, or the taxation law, the Penal Process Code in the General Tax Code, the General Tax Procedure 
Code shall apply.  Regarding the contra-ordinati ons, the Organic Law of Customs Fiscal Regulation 
shall apply. 
Article 613 
Costs Relating to Items Used in Offences 
 The costs in respect of transportation, guard service and the conservation of goods, means of 
transportation, weapons or other instruments seize d shall be paid to whoever performs the services. 
Title VII 
CUSTOMS TECHNICAL LITIGATION 
Article 614 
Customs Technical Council 
 Technical disagreements, arising from examina tion or re-examination of  goods or subsequent 
to their being cleared by customs, relating to the Ta riff Tables, in terms of origin and value of goods, 
are dealt with by deliberations of the Customs Technical Council. 
Article 615 
Composition  
 Law governs the Customs Technical Council and their members shall be members of the jury. 
Article 616 
Duty to Co-Operate 
 Customs voters, in addition to  the tasks allotted to them as recorders of technical procedures, 
customs controllers are obliged to co-operate with  the Customs General Director on matters, which he 
decides to submit to them. 
Article 617 
Deliberations 
 1.  The Customs Technical Council shall meet in the sessions convened by its President. 
2.  The deliberations of the Customs Technical Council, shall act by majority vote of the 
members present. 
 3.  The deliberations of the Council are approved by majority vote of the members 
present, and the president shall have the casting vote. 
4.  The editing of the resolution of the Bo ard is made in line with the discussion and 
voting procedure that has prevailed, by a rappor teur appointed by the President from among the 
members of that Council. G/VAL/N/1/CPV/1 
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  5.  The resolution of the Board begins with  a report, followed by the statement of the 
grounds and ends with the decision that must be signed by the President and all members present in 
the debate and the voting, including those who disag reed with the decision taken by majority vote. 
Article 618 
Regulation of the Customs Technical Council 
 The Customs Technical Committee shall appr ove its own Internal Regulation which will 
regulate all aspects of its organization and running. 
Article 619 
Ratification 
 The deliberations of the Customs Technical C ouncil shall be ratified by dispatch from the 
member of the Government responsible for the area of Finance, and may be published in the Official 
Bulletin. 
Article 620 
Time of Disagreement 
 1. When, at the time of examination or re -examination of goods, customs disagree with 
the elements in the declaration pertaining to Tari ff classification, origin, value or about any fees or 
taxes, whose recovery is laid to them and the declarant does not agree, a technical disagreement 
procedure shall be instituted by dispatch from the chief of the customs delegation. 
 2. The disagreement may also occur after the goods have cleared customs, following 
control or supervision performed under the terms of the applicable legislation. 
Article 621 
Communication   
 Once the technical litigation process has been in stituted, the head of that office who has 
ordered the opening in accordance with the preceding article shall immediately communicate the fact 
to other offices and the General Customs Director ate for the suspension of all pending clearance 
processes or entered for goods identical to the subject of challenge. 
Article 622 
Initial Report 
 1.  The intervening officer should, within 24 (twenty-four hours) of the date of the 
dispatch referred to in the preceding Article, prepar e the initial report of the technical disagreement 
procedure and order the collection of the necessary samples. 
 2. The initial report, drawn up in duplicate, shall be signed by the intervening officer 
and the declarant, and must contain the following elements: 
 a) The identification of the dispatch docum ent namely, nature of the disagreement, the 
customs station, numbers and dates of Registration; 
 b) The names and addresses of the owners or consigners of the goods and of their 
representative; 
 c) The name and category of the intervening officer; 
 d) A description of the goods subject of the disagreement;  G/VAL/N/1/CPV/1 
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   e) The Tariff classification, rates, origin and value attributed by the declarant and by the 
customs services; 
 f) The number of samples extracted, with an indication of whether or not they are 
required to be returned. 
Article 623 
Justification Note 
 Within 8 (eight) working days from the date of  initial report preparation, the customs officer 
involved should present reasons explaining his/ her disagreement regarding the declaration. 
Article 624 
The Declarant Response 
 Within 8 (eight) working days following the e nd of the deadline established in the statement 
of agreement or with the position taken by custom s or a document containing justification contesting 
that position. 
Article 625 
Complementary Elements 
 Both the explanatory note of the customs pos ition and that produced by the declarant may be 
accompanied by copies of the invoices, certificates of  origin, analyses reports or any other relevant 
matters pertaining to the goods. 
Article 626 
The Effect of Declaration or of Non-Contestation 
 The process shall be considered ended, and the clearance shall be concluded, when the 
declarant adds to the reports a declaration of concurrence with the position adopted by customs 
referred to in Article 620 of this Code or when the declarant does not contest the customs' position. 
Article 627 
Sampling Goods 
 1. For each technical disagreement process, whenever possible, 3 (three) samples shall 
be taken of the goods subject of the disagreement a nd must be sealed and signed by the declarant and 
the intervening customs officer. 
 2. The customs station where the disagreem ent was raised shall keep one sample and 
send the remaining samples to the General Cust oms Directorate accompanied by the respective 
process. 
 3. Excessively heavy samples should remain in the customs station where the 
disagreement originated, by order of the General Customs Directorate. 
 4. When it is not possible to take samples, customs may accept plans, drawings, models, 
photographs, or any other documents, which allows fo r the identification of the goods subject of the 
disagreement. These must be sealed and signe d by both parties to the disagreement. G/VAL/N/1/CPV/1 
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  Article 628 
Remittance of the Procedure 
 Immediately upon receipt, the disagreement sha ll be recorded and remitted to the General 
Customs Directorate. 
Article 629 
Summary Review Procedure 
 After a review of the reports, the General Customs Director may order the procedure to 
continue or be filed.  In the second instance, the Council is deemed to have found a disagreement 
incompetent or manifestly unfounded in respect of  the reasons adduced in the justification note. 
Article 630 
Decisions of the Director General and its Effect 
 1.  If the procedure is ordered to continue , it shall be remitted to the Customs Technical 
Council. 
 2.  The reason for the decision of the Gene ral Customs Director as per the preceding 
Article should be justified and the declarant notified of it, and the documents returned to the customs 
station of origin to be concluded  
Article 631 
Running of the Process 
 1. On receipt of the procedure documentati on by the Council, it shall be recorded and 
distributed sequentially by the customs recorders in order to prepare the preliminary reports. 
 2. The recording reporter voter and the Co uncil may request additional papers, including 
testing as may be necessary for a complete documentation of the procedure. 
 3. Within a maximum of 20 (twenty) days from the date of receipt of the additional 
elements referred to in the preceding paragraph sh all be presented to the General Customs Director, 
who shall add them to the procedure,  initiated by the other recorders. 
 4. The recorders should submit the proce dure to the Council's Secretariat within 3 
(three) days from the date on which they received it. 
 5. Once the initials are obtained, the procedur e shall be presented to the president of the 
Council, who shall convene a meeting with a minimum advance notice of 5 (five) days. 
 6. The owners or consignees of the goods or their representatives may attend the initial 
Council session, upon request addressed to the Presid ent of the Council, to present their points of 
view verbally, but they must leave prior to the beginning of the debate on the matter. 
 7. The deliberations of the Council shall be transmitted to the customs for notification of 
the interested parties and conclusion of the clearance in terms of Article 619.  G/VAL/N/1/CPV/1 
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  Article 632 
Review of the Council's Deliberations 
 For duly justified reasons the Customs Genera l Director, having heard the Customs Technical 
Council's deliberations, may propose to the member of the Government responsible for the area of 
Finance a review of a Council de liberation previously approved. 
Article 633 
Applicability of the Council's Deliberations 
 Once approved under the terms of Article 619, th e Council's deliberations must be applied by 
customs to, not only all cases already submitted to them , but also to all the identical cases which may 
occur, from the date of approval. 
Article 634 
Validity of the Council's Deliberations 
 The deliberations of the Council, approved unde r this legislation are valid until they are: 
 a) Modified by other deliberations approved by the Customs Technical Council under 
Articles 619 and 632 of this Code of this Code or modified by subsequent legal 
provision; 
 b) Cancelled by decision of customs litigation. 
Article 635 
Publication of the Council's Deliberations 
 Once approved, the deliberations of the Counc il are published in a circular from the General 
Customs Directorate, whilst maintaining the confiden tiality of the names of the stakeholders in the 
process and the trademarks of the goods. 
Article 636 
Appeal to the Supreme Court of Justice 
 Following the law, the technical Customs Counc il decisions, approved by the member of the 
Government responsible for the area of Finance, ma y be appealed to the Supreme Court of Justice . 
Article 637 
Removal of Goods 
 1. As long as he/she disposes of all matters  necessary to the evaluation of the litigation, 
the litigant may remove from the customs statio n the goods subject of the disagreement the 
importation of which is not prohibited, by guaran teeing payment of the duties and other charges. 
Should fiscal responsibility be presumed, the cau tion should also include the amount deemed 
sufficient to guarantee that responsibility. 
 2. Identical goods which are or will be subj ected to clearance, sh all be subject where 
appropriate to the provisions of th e preceding paragraph, if the interested parties prefer not to await 
the final decision from the competent persons. 
 3. For the purposes of paragraph 2 of this Article, the customs office where the 
disagreement was raised shall inform the other fiscal offices. G/VAL/N/1/CPV/1 
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  Article 638 
Vouchers for Attendance 
 The members of the Council are entitled to pr esent vouchers for each meeting in which they 
participate, in amounts to be fixed by order of  the member of the Government responsible for 
Finance. 
Article 639 
Expenditure 
 Expenses for the transportation of samples, wh atever the means of transport utilized, and 
those relating to analysis required for the disagreemen t procedure, shall be paid only when they have 
been used in the specific procedure. 
Article 640 
Differences of Opinion 
 1.  Differences, which may arise among the customs officers under similar circumstances 
identical to those referred to in Article 614 of this  Code, shall be resolved administratively by the 
General Customs Director, in documented proceedi ngs conducted with the necessary adjustments, as 
provided for in this legislation. 
 2. Once the matters pertaining to fact are fixe d, no further differences shall be admitted. 
Article 641 
Prior Consultations Regime 
 Not in all matters dealt with in this Title when an issue is applicable and with necessary 
changes, the rules of customs fiscal disputes and the subsidiary respective legislation should be 
applied. 
Title III 
CUSTOMS ADMINISTRATIVE LITIGATION 
Chapter I 
GENERAL PRINCIPLES 
Article 642 
Customs Administrative Procedures 
 1. The following lead to cu stoms administrative procedures: 
 a) Goods subject to fiscal action whic h are delayed beyond the legal deadlines; 
 b) Goods subject to fiscal action when th ey have been abandoned in favour of the 
National Treasury; 
 c) Goods found at sea and those dropped from the air or washed ashore; 
 d) Goods saved from shipwreck, if the ship has been abandoned, or when the captain has 
requested they be sold, in full compliance with the provisions in the International 
Conventions which Cape Verde is bound to and applicable legislation; 
 e) Spoils of war;  G/VAL/N/1/CPV/1 
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   f) Enforcement of any amounts which should have been collected by customs; 
 g) Any other cases provided for by law. 
Article 643 
Resolution 
 All customs administrative cases shall be resolv ed according to participation submitted by the 
competent customs officer. 
Article 644 
Sales of Goods 
 The provisions pertaining to the sales of  delayed and abandone d goods shall apply 
mutatis mutandis , to the sales of goods, objects of the rema ining customs administrative processes as 
for the provisions of this title. 
Article 645 
Goods Not Subject to Auction Sale 
 1. Precious stones, jewels and credit papers found in the spoils shall not be sold at 
auction.  They shall be transferred to the agencies,  branches or offices of the central bank issuer of the 
credit documents, where they shall remain deposited to the order of the General Customs Director, 
until resolution of their resp ective disposal processes. 
 2.  The valuables referred to in the pr eceding paragraph shall be turned over to only 
whoever they are due after the expenses due for thei r having been held are paid.  They are free of 
duty. 
 3.  The same items may be sold at public auction with the authorization of the Minister 
of Finance, ten years after they constituted deposite d, if there has been no claim from the interested 
party.  The sale shall be preceded by 90 days notice. 
Article 646 
Central Database  
 1.  A national centralised database shall be implemented within the General Customs 
Directorate duly computerized to store all relevant  data information pertaining to goods subject to 
administrative customs procedures, namely the delayed and abandoned goods, as supporting instruments for the customs authorities in  the management of this activity. 
 2.  The establishment and the functioning of the said database shall be part of the 
regulatory provisions in the law.  
Chapter II 
DELAYED AND ABANDONED GOODS 
Article 647 
Abandonment of Goods 
 1.  Abandonment is the renunciation of ow nership of any goods under fiscal action on 
the part of the good's leg itimate owner or consigner. G/VAL/N/1/CPV/1 
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   2.  Abandonment is express when the renuncia tion is tacitly done in writing and when it 
is obvious or deduced from facts that leave no room for doubt. 
Article 648 
Express Abandonment 
 1.  Express abandonment must be indicated in the declaration presented to the customs 
Director or chief of the customs delegation with  jurisdiction over the goods, which shall be duly 
specified, with a description of th e packages in which they are wrapped.  The signature, whether of 
the requestor, the consigner or his/her attorney, should be affixed in the presence of the customs 
authority, or be recognized by a notary. 
 2.  When the owner or consignee of the goods has made only a verbal declaration of 
abandonment, or cannot write, a te rm of abandonment shall be entered in a book especially used for 
that purpose, which shall be signed by those author ities, by the Customs Notary's Office recorder and 
by the interested party, when the same can write, and by two credible witnesses. 
 3. The declarations referred to in this Article  shall be recorded in chronological order, in 
the book referred to in the preceding paragraph. 
 4.  Express abandonment may be carried out in favour of third parties or of the National 
Treasury. 
Article 649 
Delayed Goods 
 Delayed goods are those stored in any of th e temporary deposits or in customs warehouses, 
when they exceed the respective storage periods, namely because: 
a) The essential documents for their entry for a declared customs regime have not been 
presented; 
b) Their verification did not take place within the deadlines fi xed by the customs 
administration, for reasons beyond the declarant; 
c) The duties and other charges due were not paid or secured by the deadlines set; 
d) They are subject to restrictions or quotas. 
Article 650 
Presumption of Abandonment 
 1. Delayed goods are always presumed ab andoned in favour of the National Treasury. 
 2.  The presumption of abandonment may be  refuted under the terms of the following 
Article. 
Article 651 
Moment of Refutal 
 The presumption of abandonment may be refuted: 
 a) Before the goods are turned over to the State or municipal services or to the public 
assistance and charity or of their utilization in public supply; 
 b) Before their sale is announced.   G/VAL/N/1/CPV/1 
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  Article 652 
Formalities 
 As long as the respective owners or cons igner of the goods, as interested party express 
interest in refuting the presumption of abandonment they shall request that intention and request the 
clearance of the goods and pay the clearance of the go ods to the competent customs authorities, within 
five days, from the date on which they were notif ied of a favourable deci sion made regarding the 
request. 
Article 653 
Payment of Charges  
 1.  Goods released under the provisions of the preceding paragraph are inclusive 
payment of all the expenses they may have orig inated, specifically those pertaining to services 
rendered, announcements and notices that may have b een published, and a surcharge of five percent 
on the value thereof, which shall constitute revenue for the State. 
 2.  If dealing with goods allocated or consi gned for public institutions and services, local 
government or diplomatic corps or non-governmental institutions recognized by the State, that are 
intended solely for humanitarian, religious, cultural, e ducational, sports, public health and other social 
purposes, as well as donated or funded in the ambit of the international cooperation, and in other cases 
of international courtesy, may by well-founded reasons , be exempted from the levies referred to in the 
preceding paragraph, by the member of the Government responsible for the area of Finance. 
Chapter III 
ORGANIZATION AND DOCUMENTATION OF THE  
ADMINISTRATIVE PROCEDURES 
Section I 
ORGANIZATION AND ASSESSMENT OF GOODS  
Article 654 
Procedures after Presentation of a Participation 
 1.  Once the complaint referred to in Article 643 of this Code is filed,  it shall be recorded 
and acted upon by the officer who serves as clerk,  and the procedure is remitted by the officers 
appointed by the chief of the customs delegation for immediate verification, accounting for the duties 
and other charges due. 
 2.  The checking, counting and batching may be done by the same officer of the customs 
technical staff, who shall proceed to the formati on of lots, according to the designation and values 
assigned to the goods, and as much as possible, for each owner or consignee. 
 3.  Following that, the documentation shall then  be returned to the registrar who, within 
24 hours will send it to the auction warehouse-keeper, or  whoever has that function, for the purpose of 
description of the values and record and transcript, in which shall be shown the number and the entry 
record of the documentation, the countermarks, ma rks and numbers of the pa ckages, the owners and 
consignees of the goods, and the value at  which the goods w ill be auctioned. G/VAL/N/1/CPV/1 
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   4.  Having complied with the provisions of  the preceding paragraph, a label shall be 
affixed to each lot indicating th e registration number, quantity a nd quality of the goods and the 
documentation shall be immediately returned to the registrar. 
Article 655 
Assessment of Goods   
 Once the formalities provided for in the preced ing Article are accomplished, the competent 
customs office shall evaluate the goods, according to its market value, for purposes of sale, and the 
determination of the value may be performed by  other technical departments of specialized 
government  external services.  
Article 656 
Sales Advert 
 The goods shall be announced for sale by th e competent customs authorities by means of 
notice and adverts. 
Article 657 
Edict Contents 
 1.  The registrar shall draft the edict, whic h shall be affixed at the door of the customs 
office where the goods will be sold at auction, indicating:   
 a)  The name of the customs post, where sales take place;  
 b)  The commercial value of the goods to be sold, the name of the means of 
transportation, the countermarks, marks a nd number of packages, the names of the 
owners or consigners, and the numbers of the ownership titles; 
 c)  The timeframe, duration and location where the goods may be examined;  
 d)  Commercial value based on the sale;   e) Name and address of the receiving entity of the proposals;  f)  Date and time limits for receiving the proposals;   g)  Announcing the day, time and location where the goods will be sold at auction; 
 h)  The right acknowledged to the proponen ts to attend the opening bid session of the 
proposals in sealed envelopes; 
 2. The goods should be present in the locati on indicated, at least until the day and time 
for receipt of proposals, and the depositary have to  show them to anyone wishing to examine them 
during the times set in the media to publicize the sale.  
Article 658 
Goods Subject to Denaturalization  
 In the case of goods, which by their nature are subject to denaturation, the notice or 
announcement shall mention that they shall be au ctioned off after they have become denatured 
according to the law and that the costs of the dena turing process are at the expense of the buyer. 
Article 659 
Auction of Prohibited Goods for imports  
 1. When the goods to be auctioned are of a prohibited nature, the notice must also 
specify that the bidder that proposes to buy them for importation may only be, in any of the auction 
locations, entities who are duly qualified to import su ch goods or who undertake to provide proof of  G/VAL/N/1/CPV/1 
 Page 173 
 
 
  such qualification by the time the goods are claimed.   However, this, requisite is foregone when, in 
exceptional cases duly justified, the competent me mber of the Government so authorizes. 
 2.   In the case of goods subject to an absolu te ban on import, and it is convenient to the 
State to sell the goods at public auction, the notice should specify that it can only be sold at any of the auction locations, for re-exportation purposes. 
Article 660 
Sales of Postal goods 
 1.  Following the International Conventions , the sale at auction of postal goods refused 
entry, which are held for payment of customs duties and of other taxes levied by customs, shall be 
made through the postal services.  
 2.  Scrap postal items are those goods th at cannot be shipped, delivered to the 
destinations nor returned to senders in accordance with the Rules of the Public Postal Service and 
other complementary legislation. 
Article 661 
Place of sale of Stranded, Found or Salvaged Goods 
 Goods found at sea, or stranded by it, that constitute stranded airdrops and those saved from 
shipwrecks may be sold at the premises where th ey are located when, because of difficulties or 
excessive transportation costs if the General Customs Director so deems necessary. 
Article 662  
Basic Auction Sales Price 
 The base value of auction sale price shall be equal to or superior to 70% of the price stated in 
Article 655 of this Code.    
Article 663  
Sales Modalities  
 1.  The sale is made through tenders in a sealed letter, unless otherwise specified in the 
law is available, the value base that is mentioned in public announcements a nd ads in its publication. 
 2.  In the case of frustration of the sale by te nder in a sealed letter, it may be ordered that 
this is made by private negotiation or the delivery the goods to public entities mentioned in the law. 
 3.  The dispatch authorizing the sales by private negotiation, there shall be indications of 
the minimum price, which must be performed. 
 4.  The price is paid directly by the purch aser, to the order of the competent office.  
Article 664 
Proposals for Tender  Sale  
 The sales shall be considered to be frustrated in a sealed letter, in the absence of bidders or the 
existence of only proposals of lower value to the base value announced or when there is an urgency 
duly substantiated, for conducting the sale. G/VAL/N/1/CPV/1 
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  Article 665 
Exemption for Particular Sales  
 In particular, the goods shall be announced for sale, when it is recognized that there is no gain 
in utilizing them in the service of the State, municipalities or non-govern mental organizations 
recognized by the State, that have exclusively hum anitarian, religious, cultura l, educational, sports, 
public health or other social purposes.   
Article 666 
Destruction of goods 
 1. If the goods cannot be assigned any cust oms destination as per the preceding Article, 
the order for the destruction shall emanate from the Minister responsible for Finance. 
 2.  The loose prints, engravings, stamps, lithographs, boarding and also, advertisements 
and wrappers showing marks of  products or other similar marks will be obliterated. 
Article 667 
Local Delivery of Proposals and Completion of the Sale 
 The delivery of proposals takes place at the hea dquarters of the office where the sale is to be 
made.  
Article 668 
Opening of Proposals  
 1.  The bid opening session takes place on a fixed date and time, in the presence of the 
head of the competent customs offi ce and proponents are free to attend. 
 2.  The proponents are recognised the right to attend the bid opening session presented in 
sealed envelopes, as part of the obliga tions for adverts and sales publications.  
Article 669 
Responsibility for Auction Sales  
 1. Auction sales shall be chaired by the cu stoms Directors or by the customs brokers, to 
whom the former delegate the auction sales, whic h are conducted at the headquarters, including their 
urban stations, the same Directors, may also pr eside over auctions conducte d outside the mentioned 
offices, if it is deemed necessary. 
 2. Auction sales conducted at the dependent customs stations, when not presided by the 
Director of the customs delegations, shall be chaire d over by the chief of the respective delegation or 
by the broker designated by the chief. 
 3. However, the judicial authorities may preside over the judicial foreclosure sale of the 
seized goods, at their request, in the locations whic h the goods are kept under customs jurisdiction, by 
observing the provisions of this legislation pertaining to the sale of goods at auction, as well as the legislation in force for goods subject to customs fiscal tax at clearance procedures.  
 4.  Sales presided under the terms of the preceding paragraphs, shall have the 
administrative support of the Registrar or the officer in charge.  G/VAL/N/1/CPV/1 
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  Article 670 
Identification of the Tenders  
 Except for the cases where they are acquaintances of the President, bidders shall be identified 
by the respective identification card. 
Article 671 
Auction Sale or Non-Sale Report 
 The competent report shall be prepared of the sale or non-sale at the auction in each event.  
Article 672 
Payment Guidance  
 1. When goods have been bought at auction, following the respective report, the 
registrar shall issue the right payment authorizations, independently of whether or not 25% of the 
winning bid is being demanded immediately. 
 2. To the purchase price shall be added a 10% and no more.  3. Of the proceeds from the percentages sp ecified in the preceding paragraph 30% shall 
be distributed to the customs Director or the chie f of the customs delegation, as appropriate, 25% to 
the customs expert, 20% to the Registrar and 20% to  the Reporter of the incident with the remaining 
10% constituting the revenue to the National Treasury. 
 3. Payment guidance must contain, among others, an indication of the current trade 
names or chain stores that bought the goods at auc tion, quantity of each type, mark, number, colours 
and other signs that may serve to differentiate between the goods bought  at auction and any others, the 
number of the respective administrative process and corresponding lot. 
 4. Should the winning bidder fail to pay w ithin five days, the process is closed and 
referred to the Director or the chief of the custom s station who, within five days, shall submit the 
goods to an another identical auction or pr opose another legal destination to the goods. 
 5. The percentage referred to in paragraph 1 of this Article is considered lost to the 
National Treasury, when the winning bidder does not make the total payment of the winning bid 
amount within the time period referred to in the preced ing paragraph, with even tual extension to the 
request, it may be granted by the Director or chief of household tax. 
Article 673 
Delivery of the Goods  
 To the total price of the winning bid and of the legal percentage, the warehouse keeper shall 
add the price of delivery of the goods to the b ill, the payment authorization and other required 
documents. 
Article 674 
Registration of the Destination of the Goods 
 1. The warehouse keeper shall record a nd annotate in the relevant document the 
destination given to the goods, and if the goods were sold, the amount of the winning bid and the 
amount of the revenue or the deposit. G/VAL/N/1/CPV/1 
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   2. When the annotations prescribed in the preceding paragraph have been made, the file 
shall be returned to the registrar, or to whoeve r performs such functions, and forwarded immediately 
to the customs Director, who shall order its closure. 
 3. Upon payment, the file shall again be forwarded to the customs Director, who shall 
order their filing. 
Chapter IV 
MARITIME AND AIR ACCIDENTS, FOUND AND STRANDED GOODS 
Article 675 
Accident Occurrences 
 1. When any maritime accident occurs al ong the coast, ports or bays, the nearest 
customs authority of Fiscal Guard must avail itself immediately with its utmost, to save the persons, 
vessels and/or assets, which must be carefully inventoried.  
 2. The Fiscal Guard authority referred to in the preceding paragraph shall immediately 
inform the occurrence to the competent customs o ffice, using the quickest means to that end. 
 3. All customs officers who have know ledge of any accident, under the foregoing 
paragraphs, should communicate them to higher auth orities, also using the quickest means available. 
 4. Any of the authorities alluded to in this  Article shall return all the saved goods and 
the respective inventory to the officer who presides ov er the rescue, under the terms of the Article that 
follows. 
 5. The provisions of the preceding paragr aph shall apply to aircraft accidents. 
 6.  The provisions of this Chapter, as fa r as accidents at sea and air go, shall apply 
without prejudice to the specific provisions in matters relating to maritime safety and air safety. 
Article 676 
Registration and Reporting of the Particip ation and Presence at the Accident Location 
 The customs Director or chief of the customs delegation should immediately order the 
recording and reporting of the participation and, if they are unable to attend the scene of the accident, 
because of distance constraints or any other circumst ance, they should appoint an officer to represent 
them, who will establish due supervision to saf eguard the State's and private interests. 
Article 677 
Measures Required for Supervision, Assistance and Rescue 
 1. The customs Directors and the chiefs of the customs delegations or officers who 
preside over the rescue, shall requisition the Fiscal Guard officers as deemed necessary.  They shall 
take the measures necessary for the rescue and assist ance, make an inventory of the saved goods and 
organize the daily list of the salaries due. 
 2. The inventory shall include the quantity and quality, marks, numbers and any other 
signs on the saved goods and the designation of their nature if visible.  G/VAL/N/1/CPV/1 
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  Article 678 
Rescue under the Captain's Charge 
 If the captain, on his/her own behalf or in some one else's behalf, takes it under his/her charge 
to proceed to the rescue, the customs authorities referred to in the preceding Article shall limit 
themselves to preside over the monitoring and to inventory of the saved goods mentioning the 
circumstance in the report. 
Article 679 
Removal of Saved Goods 
 1. Whenever, to avoid damage to the saved goods or for any other justified motive, it is 
deemed convenient to remove the saved goods to the nearest warehouse or to the customs station 
itself, the assisting officer shall so propose. 
 2. The provisions of the preceding paragra ph may be extended to all cases in which the 
interested parties plead for the referred removal, as long as the guaranteed value covers the expenses. 
Article 680 
Announcement of the Accident 
 1. Along with the inventory added to the case file, the customs Director or the Chief of 
the customs delegation shall announce, in legal terms,  all the circumstances of the accident, describing 
the characteristics of the saved goods contained in th e inventory, inviting those eligible to make their 
claims within a deadline which should not be less than  thirty days, declaring that, at the end of that 
period, the sale at auction shall be ordered. 
 2. If the nature and the condition of the goods make their immediate sale indispensable, 
it shall so be done, followed by the notice referred to in the preceding paragraph to claim the proceeds 
from the sale. 
Article 681 
Claiming the Salvaged Goods 
 1. If the owner or his/her legitimate represen tative, wish to claim the salvaged goods or 
the proceeds of their sale, they sh all be turned over to him/her, after proof of their rights, upon 
payment of the duties and other legal taxes, as well as salaries and other charges due. 
 2. If there is no claim, the salvaged goods are submitted to auction, in accordance with 
the formalities laid down in the preceding Articles. 
Article 682 
Finders of Stranded Goods 
 1. The finders of goods at sea or strande d at sea, whatever their quality or category, 
must report the fact to the nearest customs station or office. 
 2. An inventory shall be made of the found or stranded objects, which shall remain 
under surveillance and to which the provisions of Article 680, of this Code, under the terms of 
Article 675 are applicable.  The inventory must al so contain the names of the finders, the location 
where the objects were found, and their approximate value. G/VAL/N/1/CPV/1 
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   3. The customs or Fiscal Guard authorities who are finders or to whom the 
communication referred in paragraph 1 of this Article is ma de should communicate this fact in writing 
under the terms of paragraphs 2 and 3 of Artic le 675, enclosing the inventory of the written 
communication. 
 4. Once the elements indicated in the pr eceding paragraph have been received, the 
customs Director or chief of the customs delegation,  after having them recorded or reported, should 
proceed in accordance with the provisions of Article 677 thereof. 
 5. In the cases of legitimate claims, the provisions of paragraph 1 of Article 681 will be 
observed.  However the declarant should abandon one third of the amount found or of the proceeds of 
the auction to be given to the finder as a salvage salary.  
 6. The third part of the amount referred to in the preceding paragraph shall be calculated 
on the value attributed by officials to find a cust oms technical officer designated for that purpose. 
 7. If there is no claim, the procedures pr escribed in Chapter III shall be followed. 
Article 683 
Search for Objects on the Seabed 
 1. Finds from historical remains found on the bottom of the sea are, under the terms of 
the law, property of the State, and their search and collection or underwater archaeological research 
and provision of the finds and stranded g oods shall be subject to regulation.  
 2.  The search for objects on the bottom of the sea that are not covered in the preceding 
paragraph and shall be object of a specific legislation.  
Article 684 
Objects not Considered Finds or Stranded Goods for Customs Purposes 
 For customs purposes, national vessels with a known owner and their belongings, which have 
not been found floating in the waters or reach th e coast, as well as iron, the anchors, bowies, "stone 
which substitutes the anchor, one-armed anchor or gra pnel and all the material which is considered of 
a military nature by the competent maritime author ity, are not considered finds or stranded goods. 
Article 685 
Application of the Commercial Code and International Conventions 
 With reference to the shipwrecks and strande d goods, the State of Cape Verde must observe 
the provisions of the International Conventions, acc ount shall always be take n of the conditions, and 
principles set down in the common trade legislation in force. 
Chapter V 
ENFORCED COLLECTION OF THE AMOUNTS TO 
BE COLLECTED BY THE CUSTOMS 
Article 686 
Seizure of Goods 
 1. When the control services communicate post  importation the amounts of shortfalls 
found in conferring clearance notices or when the guaranteed obligations become demandable and  G/VAL/N/1/CPV/1 
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  those responsible do not voluntarily pay the amounts due, within the deadline fixed by law, the 
respective collection shall be enforced, under the terms of the following Articles. 
 2.  The person responsible for the respec tive service shall remit a complaint together 
with the organized file, to the customs Director or  to the chief of the customs delegation, who will 
have a report prepared and will institute an admi nistrative process under the terms of sub-paragraph f) 
of Article 642 of this Code. 
 3.  Once the process has been concluded, th e customs Director or chief of the customs 
Delegation shall determine that a notice be sent to all the stations in the respective customs 
circumscription and to all the customs directorates to proceed to the seizure of the goods, baggage or 
any other valuables, which those responsible for the payment may have in the customs stations, 
deposited under a customs regime or under a free re gime or in any other locations under customs 
fiscal action, which are of the property of said persons. 
 4.  If the goods, baggage or valuables re ferred to in the preceding paragraph are in 
temporary warehouses and customs clearing areas, or in  public stations, the seizure shall be made by 
the respective administrations, who will be so notifie d in writing to that end, by the customs station 
which operates together with them. 
 5.  The amount of the seizures referred to  in the preceding paragraph covers goods under 
fiscal action whose embarkation notices, transportati on authorization or any ot her property titles have 
been endorsed by those responsible for the paymen t of the amounts due subsequent to the date on 
which the shortfall due was discovered by the customs services. 
 6.  As required in paragraph 1 of this Ar ticle, enforcement action shall be taken when it 
is verified that any cash deposit made is insufficien t to guarantee the obligations due to the customs 
and those responsible for it do not make the n ecessary effort to strengthening the deposit or the 
voluntarily payment of the amounts due within the fixed deadline. 
Article 687 
Settlement of the Amount due 
 1. Once the seizure order and the inventory of the goods, baggage or other valuables are 
received, the Customs Director or the chief of the customs delegation shall determine in favour of proceeding with the competent settlement of the amount  due by the proceeds of the auction sale of the 
goods subject to seizure. 
 2. In the purchase at auction referred to in the preceding paragraph, the provisions of 
this Code shall be observed. 
Article 688 
Referral to the Court of Tax Enforcement 
 1. If the results obtained by applying the pr ovisions of the preceding Articles do not 
reach the same amount owed by those responsible, th e Judge shall institute the process, and for the 
executed amount having been distributed, a certifi cate shall be extracted or collection of duties 
enforced, accompanied by the Certifi cate following Article 608 of this Code. G/VAL/N/1/CPV/1 
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  Article 689 
Order to Archive the Customs Tax Enforcement File 
 When subsequently, new goods are seized and so ld at auction, the customs Director shall 
provide the necessary order to the Director of  the competent tax office where the fiscal tax 
enforcement process is running, thro ugh the Customs Notary's Office, to have the file archived as 
soon as the proceeds from the auction sales have reached the amount necessary to pay the total 
amount due. 
Chapter VI 
DISTRIBUTING OF THE PRODUCT OF SALE 
Article 690 
Delayed, Abandoned and Seized Goods 
 1.  Independently of the pr ovisions of paragraph 3 of Artic le 672 and of the provisions of 
paragraph 2 of this Article, from the proceeds of the sales of delayed, abandoned and seized goods, 
there should be deducted, sequentially; 
 a) Expenses for transportation fixed by the State; 
 b) Duties and other charges due; 
 c) Additional expenses for transportation and storage as well as adverts;  d) Travel costs and subsistence allowances, in the case of auctions performed outside the 
customs stations' locations; 
 e) Fees relating to the process. 
 2.  The net amount shall be deposited to the order of the State, to be turned over to the 
owner of the referred goods, and shoul d be transformed into revenue if not claimed within six months 
 3.  When dealing with goods deposited in warehouses or customs clearing areas, the 
expenses involved shall be divide d proportionally after the customs charges are deducted from the 
proceeds of the auction sale 
 4.  The net amount, in the case of goods e xpressly abandoned in favour of the National 
Treasury, shall come as State revenue.  
 5.  The Minister who superintends the Finances may authorize that the amount referred 
to in the preceding paragraph, when not claimed with in the deadline stipulated in paragraph 2 of this 
Article, be used for acquisition of equipment necessar y for the customs stations or used to the benefit 
of the maintenance of the State's buildi ngs where the customs stations operate. 
Article 691  
Finds, Stranded Goods from the Sea or Air, and Salvaged Goods 
 1.  Independently of the pr ovisions of paragraph 3 of Artic le 672 and of the provisions of 
paragraph 2 of this Article, from the proceeds from goods found at sea or stranded by it or dropped 
from aircraft or saved from ship-wrecks,  there should be deducted, sequentially; 
 a)  Expenses for transportation and storage as well as notices; 
 b)  The part for the founder, shall be a third of the value of the good, in case of goods 
found at sea or stranded by it or dropped from aircraft or saved, except in the event of another percentage being fixed in light of number 3 of Artic le 672 of this Code, or the  G/VAL/N/1/CPV/1 
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  expenses, and salaries day subsistence allo wance and in the case of goods saved from 
ship-wrecks; 
 c)  Duties and other charges due. 
 2.  The net amount shall be deposited to the order of the State, to be turned over to the 
owner of the goods, and should be transformed into  revenue if not claimed within six months.  
 3.  When the goods are distributed to servi ces from the State or public utility institutions 
the latter must pay at the customs station the am ount necessary to pay the charges referred to in 
subparagraphs a) and b) of paragraph 1 of this Article. 
Chapter VII 
OTHER PROVISIONS 
Article 692 
Destruction or Distribution of Goods to the State and other Institutions 
 Where the circumstances so require, the customs authorities may have goods destroyed or 
distributed to State services, municipalities, organi zations, charity or public solidarity establishments, 
and to public utility institu tions, the terms shall be prepared w ith the legal formalities necessary, and 
in cases of distribution, to collect any payment due which shall be added to the procedure. 
Article 693  
Obligations in the Case of Distributed Goods 
 The entities to whom goods are distributed must apply them solely and directly to the 
purposes for which they were distributed and th e Customs General Directorate may order the 
investigation of complianc e with this obligation. 
Article 694  
Notifications 
 1. Notifications are to be made in pers on or by mail with acknowledgement of receipt 
requested. 
 2. If the person to be notified is not found in his/her residence and has a lawyer the 
notice may be given to the lawyer.  If no lawyer exists the notification shall be made by a notice 
affixed to the door of the residence and by anothe r affixed at the location where the process papers 
went.  A certificate of the affixation will be displaye d, be added to the reports  and published in one of 
the national newspapers with largest distribution. 
The Minister of Finances, 
Cristina Isabel Monteiro Duarte  
 
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