Customs reconciliation in Algerian Legislation
Keywords:
Customs Crime, Customs Administration, Customs Reconciliation Applicant, Reconciliation Decision, Seized Goods RecoveryAbstract
Customs crimes are distinguished by their significant particularities, as the Algerian legislator has established specific rules to regulate them. This is primarily due to the serious nature of these crimes, particularly in relation to the interests of the public treasury. This has necessitated the Algerian legislator to create alternative methods to combat such crimes and reduce them significantly, thus protecting the interests of the state and society from the consequences of these crimes, which pose a major threat to countries worldwide. Among the alternative methods proposed by the legislator, moving away from the traditional repressive system that specifies penalties to deter violators of the criminal system, is customs reconciliation. This new and innovative approach aims to reduce and eliminate customs crimes.
Downloads
References
1. Order No. 06/05, dated August 23, 2005, concerning the fight against smuggling, Official Gazette No. 59, 2005.
2. See Article 2 of Executive Decree No. 19/136, dated April 29, 2019, establishing reconciliation committees, specifying their structure and functioning, and listing customs officials authorized to conduct reconciliation and their jurisdictional limits, as well as the percentage of partial exemptions, Official Gazette No. 29, 2019.
3. Judicial Precedents in Customs Disputes, Volume II, General Directorate of Customs, 1998.
4. Ahmed Bousqiaa, Reconciliation in Criminal Matters in General and in Customs Matters in Particular, Algeria, Dar Houma for Printing and Publishing, 2005.
5. Abdelhamid Elchouarbi, Financial and Commercial Crimes, Egypt, Dar El-Shaab Publications, Cairo, 1986.
6. Nabil Louqabboui, Currency Smuggling Crimes: Between Reality and Law, Egypt, Dar El-Shaab Publications, Cairo, 1993.
7. Hafida Elkebbi, The Specificity of Rules Applied to Customs Disputes with a Criminal Nature in Algerian Legislation, Ph.D. Thesis in Law, Mouloud Mammeri University - Tizi Ouzou, Faculty of Law and Political Science, 2018.
8. Hanane Ben Yaacoub, New Trends in Customs Disputes, Master's Thesis in Criminal Law, University of Algiers, Faculty of Law and Political Science, 2003-2004.
9. Hakim Kraimia, The Specificity of Economic Crimes in Algerian Law, Ph.D. Thesis in Law, Abdelhamid Benthane University - Bejaia, Faculty of Law and Political Science, 2020-2021.
10. Aid Miftah, Customs Crimes in Algerian Law, Graduation Thesis for a Doctorate, Abu Bakr Belkaid University - Tlemcen, Faculty of Law and Political Science, 2011-2012.
11. Djilali Abdelhak, The Reconciliation System in Criminal Matters in Algerian Legislation, Ph.D. Thesis in Law, Abdelhamid Ben Badis University - Mostaganem, Faculty of Law and Political Science, 2016-2017.
12. Abdel Karim Labna, Criminal Reconciliation in Economic Crimes in Algerian Legislation, Ph.D. Thesis in Law (LMD), University of Arab Tebessi - Tebessa, Faculty of Law and Political Science, 2018-2019.
13. Samia Beljraf, The Legal System of Customs Reconciliation and the Problem of Balance Between the Parties in Dispute, Al-Nibras Journal of Legal Studies, Volume 2, Issue 2, March 2017.
14. Sayed Ahmed Ben Daddouche, Customs Reconciliation: A Right for the Offender or a Privilege for the Customs Administration, Algerian Journal of Maritime and Transport Law, Issue 5.
15. Hasiba Rahmani, On the Issue of the Effects of Customs Reconciliation for the Parties During the Judicial Stage, Comparative Legal Studies Journal, Volume 6, Issue 2, 2020.
16. Miloud Filli, The Legal System of Reconciliation in Algerian Customs Legislation, Legal Studies Journal, Volume 9, Issue 1, June 2022.
17. Fawzia Zabat, The Specificity of Reconciliation in Customs Disputes with Criminal Implications as an Alternative Procedure to Judicial Settlement, Professor Researcher Journal of Legal and Political Studies, Volume 1, Issue 8, December 2017.
18. Ali Ahmed Saleh, Customs Reconciliation in Algerian Law, Algiers University Yearbook, Volume 4, Issue 33, December 2019.
19. Zahiya Rabea, The Subjective and Procedural Specificity of Customs Reconciliation and Its Effects According to the Latest Amendments in Algerian Customs Legislation, Ijtihad Journal of Legal and Economic Studies, Volume 12, Issue 3, 2023.
20. Hasiba Rahmani, The Specific Nature of Customs Reconciliation in Terms of Its Scope in Algerian Law, Journal of Law and Human Sciences, Volume 11, Issue 2, 2018.
21. Habiba Abdelli & Hamza Jebaili, Customs Reconciliation as an Alternative to Judicial Prosecution, Journal of Social and Human Sciences, Issue 8.
22. Fatiha Naar, Customs Reconciliation in Algerian Law, Administration Journal, Issue 24.
23. Manal Khalifa & Abdelhamid Ben Aisha, Customs Reconciliation as a Mechanism for Resolving Customs Disputes, Journal of Law and Political Science, Volume 8, Issue 2, 2021.
24. Ahmed Moumeni & Abdelkader Sadeq, Customs Reconciliation and Its Distinction from Similar Procedures, Maalem Journal of Legal and Political Studies, Volume 4, Issue 2, 2020.
25. Elias Elhawari Ahbabou, Legal and Economic Enshrinement of the Reconciliation System in Customs Matters, Ijtihad Journal of Legal and Economic Studies, Volume 7, Issue 2, 2018.
26. Fared Ben Bou Abdallah, The Legal Nature of Customs Reconciliation, Research Journal of Law and Political Sciences, Volume 4, Issue 2.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 The International tax journal
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
