The specificity and procedural privatization of customs reconciliation and its effects according to the latest amendments in Algerian customs legislation

Abstract

Customs reconciliation is considered among the most important procedural principles for settling customs disputes between each of the administration’s customs on the one hand, and the persons involved in the commission of customs violations on the other hand.

In order for it to be established properly and produce its legal effects, the customs legislation requires the availability of a set conditions, some of which relate to its location and parties, and others relate to the formal procedures that must be met for its completion.

In order to highlight the specificity of these conditions, it is necessary to address the various amendments that occurred in the customs legislation, given that most of the changes introduced concerned the scope and conditions for applying reconciliation, as well as the implications thereof.