Clearing goods through customs in Mali: the steps of the 2022 Customs Code
How to clear goods under Mali's Customs Code (law no. 2022-013): arrival at the customs office, summary declaration, detailed declaration within three clear days, documents to attach, licensed customs broker, advance rulings, paying duties and removal credit, temporary admission.
Importing or exporting means going through customs. The Customs Code of the Republic of Mali (law no. 2022-013 of 23 June 2022) sets the steps, deadlines and guarantees. This page follows the path of goods imported by road, from the border to removal, based on the text published in the Official Journal. For ports, corridors and the duties charged, see our page on importing into Mali.
Please note: this page is a summary of the Code, not customs advice. Orders of the minister in charge of Customs and decisions of the Director General specify many points; get a licensed customs broker to help with a real operation.
Key points (text checked on 19 October 2026)
- All goods imported or exported must be covered by a detailed declaration, even if exempt from duties (article 128).
- With a summary declaration, the detailed declaration is filed within three clear days of arrival at the office (article 129).
- Only a licensed customs broker may make a profession of clearing goods for others (article 141).
- No goods are removed without payment, deposit or guarantee of duties; the removal credit allows 15 days to pay (articles 168 and 170).
1. Arrival at the border
Goods imported across land borders must be taken straight away to the nearest customs office, by the most direct route designated by joint order. They may not be brought into houses or buildings before then, and may not go past the office without a permit (article 109). Nothing may be unloaded or transshipped without customs authorisation and in the presence of its officers, during opening hours (article 115).
The summary declaration. On arrival the driver hands over an international consignment note or equivalent document listing the items carried; in a computerised office it is made electronically in the customs information system. Prohibited goods must appear under their true description (article 110). It is not required if the goods are declared in detail on arrival. Its registration counts as taking the goods into custody (article 116). Goods arriving after the office closes are left free of charge on its premises until it opens.
2. The detailed declaration
It is compulsory for all goods imported or exported and assigns them a customs regime; an exemption from duties does not remove the need to declare (article 128).
| Question | Rule (articles 129 to 133) |
|---|---|
| Where? | at a customs office open for the operation |
| When, on import? | without a summary declaration: on arrival; with a summary declaration: within three clear days of arrival, extendable exceptionally for reasons judged valid; for goods in a warehouse, by the end of the storage period at the latest |
| Before arrival? | possible, under conditions set by the Director General of Customs |
| On export? | before shipment, unless a simplified procedure is authorised |
| In what form? | electronically in computerised offices, in writing elsewhere, with electronic or handwritten signature |
| Which documents? | all those needed for the declared regime, attached electronically in a computerised office |
Missing documents. A declaration may be accepted without all the documents if the declarant is authorised, on a guaranteed undertaking to produce them within 30 days of registration. The authorisation is ruled out where the documents required for foreign trade and exchange control, or for prohibition measures or sanitary, phytosanitary or technical standards, are missing. Otherwise, an irregular declaration, or one without the compulsory documents, is inadmissible.
It is forbidden to present several closed packages joined together as a single unit (article 132). Where the declarant lacks details, they may be authorised to examine the goods and take samples before declaring, on a request to examine or a provisional declaration, which does not remove the need for the detailed declaration (article 134).
3. Who can declare?
- Anyone entitled to dispose of the goods, or able to present the required documents and the goods themselves at the competent office (article 141).
- A licensed customs broker, a legal entity. No one may make a profession of carrying out declaration formalities for others without this licence, whose conditions are set by a regulation of the WAEMU Council of Ministers (articles 141 and 144).
- The licensed broker has the same rights and obligations as the person who appointed them in dealings with customs (article 143). They record their operations in annual registers and keep these documents for three years (article 142).
Advance rulings. On formal request, customs issues, free of charge, advance rulings on tariff classification, origin and the customs valuation method. The ruling binds the administration towards the applicant, unless otherwise provided (article 146).
4. Inspection, payment and removal
Goods are security for duties and taxes: none may leave the office or designated place unless the duties have been paid, deposited or guaranteed, nor without customs authorisation (article 168).
The removal credit (article 170) lets goods be removed as inspections proceed, before payment of assessed duties, against an annual guaranteed undertaking. Duties must be paid within 15 days of assessment, a strict deadline. The facility is reserved for operators customs identifies as consistently complying with the rules, and is withdrawn if compliance or the deadline is not met.
Authorised operator status. An operator established in Mali that meets the criteria can apply for authorised operator (AO) status for customs simplifications, or authorised economic operator (AEO) status, which adds security and safety facilities (article 36).
5. Importing temporarily: temporary admission
Temporary admission allows goods to be received in the territory, in total or partial suspension of duties and taxes, for a set period, with a view to re-export as they are or after processing. It is granted by decision of the Director General of Customs (article 242). Inward processing allows those with the required facilities and tools to import, in total suspension of duties, raw materials or semi-finished products to be processed in Mali; it requires a prior application and a bond by which the importer undertakes to re-export or place in bond the products within the set period (articles 243 to 245). The normal way to discharge is re-export; release for consumption means paying credit interest (articles 248 and 249).
For an exemption tied to a donor-financed contract, see tax and customs exemptions.
Going further
- Importing into Mali: ports, corridors, duties.
- Business taxation, including VAT.
- Starting a business at the one-stop shop, before importing in your own name.
Frequently asked questions
Must goods exempt from duties be declared?
Yes: an exemption from duties does not remove the need for the detailed declaration.
What is the deadline for the detailed declaration?
Three clear days after the goods arrive at the office, where a summary declaration has been filed, with exceptional extension possible.
Can I clear goods without a broker?
Yes, for your own goods, if you are entitled to dispose of them and can present the documents and the goods. However, no one may clear goods professionally for others without a licence.
Can goods be removed before paying?
Only with the removal credit, reserved for compliant operators and backed by a guaranteed undertaking, with 15 days to pay.
Official source (checked on 19 October 2026)
- Official Journal of the Republic of Mali, special issue no. 09 of 7 July 2022, law no. 2022-013 of 23 June 2022 on the Customs Code (French), articles 36, 105 to 116, 128 to 134, 141 to 146, 168, 170, 242 to 249.