Volume 25, Issue 1, December 2018, Pages 236–242
Kasereka Mulimaposo Sero-Man1, Don Mbiya Muvyele2, Ambereki Mukute Augustin3, and Mulemba Wemba Christophe4
1 Chef de Travaux, Institut Supérieur Pédagogique de Oicha, RD Congo
2 Chef de Travaux, Institut Supérieur de Commerce de Beni, RD Congo
3 Doctorant et Chef de Travaux, Université Catholique du Graben de Butembo, RD Congo
4 Assistant, Institut Supérieur de Commerce de Beni, RD Congo
Original language: French
Copyright © 2018 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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.
Author Keywords: customs, import, vehicles.
Kasereka Mulimaposo Sero-Man1, Don Mbiya Muvyele2, Ambereki Mukute Augustin3, and Mulemba Wemba Christophe4
1 Chef de Travaux, Institut Supérieur Pédagogique de Oicha, RD Congo
2 Chef de Travaux, Institut Supérieur de Commerce de Beni, RD Congo
3 Doctorant et Chef de Travaux, Université Catholique du Graben de Butembo, RD Congo
4 Assistant, Institut Supérieur de Commerce de Beni, RD Congo
Original language: French
Copyright © 2018 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
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.
Author Keywords: customs, import, vehicles.
Abstract: (french)
L’objectif principal de notre travail est d’apprécier la politique douanière congolaise en rapport avec l’évaluation en douane des véhicules d’occasion importés en RDC de 2013-2014. Ainsi, nous avons usé de la méthode comparative en recourant au test de comparaison de deux moyennes pour la vérification de notre hypothèse ; secondée par les techniques documentaires et d’entretien. Après analyse, il y a eu une baisse sensible des recettes de la DGDA/Kasindi et dix ans après, les recettes issues d’importation des véhicules d’occasion seront estimées à 75 483 793, 22 CDF de notre estimation. Cependant, il y a eu une baisse d’accidents en 2014 comme le montre le tableau no2. Ce travail évalue donc le degré de la mobilisation des recettes de la DGDA (Direction Générale des douanes et Accises) suite à la mise de la décision de la Primature en rapport avec l’importation des véhicules d’occasions.
Author Keywords: douane, importation, véhicules.
How to Cite this Article
Kasereka Mulimaposo Sero-Man, Don Mbiya Muvyele, Ambereki Mukute Augustin, and Mulemba Wemba Christophe, “La politique douanière en matière d’importation des véhicules d’occasion et son impact sur les recettes de la DGDA : Cas de l’Inspection de Kasindi-Lubiriha (RD Congo),” International Journal of Innovation and Applied Studies, vol. 25, no. 1, pp. 236–242, December 2018.
