The main goal of this study is to appraise the Congolese customs policy with regard to the evaluation of customs duties of used cars imported in DRC in 2013-2014. For the testing of our hypothesis, we used the comparative method, supported by documentary and interview techniques. After analysis, there was noticed a decrease in the income of “DGDA”/Kasindi, and ten years after, sensible takings deriving from the import of secondhand cars were estimated to 75, 483, 793. 22. However, there was a decrease in the number of traffic accidents in 2014 as seen from table2. This work appraises the degree of mobilisation of the income of the “DGDA” (customs and excise service) with regard to the implementation of the prime Minister’s decision concerning the import of secondhand cars.