Customs offences in Mali: fines, confiscation and prison under the Customs Code
The penalty scale of Mali's Customs Code (law 2022-013): five classes of contraventions, two classes of offences, smuggling and import without declaration, false declaration, confiscation of goods and transport, prison from 1 month to 3 years.
A mistake on a declaration, an undeclared package, a false origin: in Mali, the Customs Code (law no. 2022-013 of 23 June 2022) provides a precise scale, from a simple fine to prison. This page summarises articles 425 to 435, so importers can weigh the risks before acting. For the normal procedure, see clearing goods through customs.
Please note: this page is a summary, not legal advice. Penalties may add to those of the Penal Code, may be doubled for repeat offences and depend on the judge's assessment. In any proceedings, get a lawyer's help.
Key points (text checked on 19 October 2026)
- Offences are divided into contraventions (five classes) and offences (délits) (two classes); attempting a délit is punished like the délit itself (articles 425 and 426).
- Importing without declaration goods that are prohibited or heavily taxed is a délit: confiscation, a fine of three times the value and 1 month to 3 years in prison (article 432).
- A false declaration of type, value or origin that evades a duty brings confiscation and a 100,000 FCFA fine (article 429).
- A simple error with no effect on duties costs 100,000 FCFA (article 427).
The five classes of contraventions
| Class | Penalty | Examples |
|---|---|---|
| 1st (art. 427) | fine of 100,000 F | any offence not punished more severely; omission or inaccuracy in a declaration with no effect on duties or prohibitions; omission from the broker's registers; non-prohibited goods worth less than 100,000 F: fine equal to their value |
| 2nd (art. 428) | fine equal to double the duties and taxes evaded or compromised, in addition to duties due | irregularities aimed at or resulting in evading a duty: shortfall of declared packages, shortfall of goods under a suspensive regime, bonded goods not produced, broken seals, undertakings of a bond not met, excess over declared weight, number or measure, undue benefit on petroleum products |
| 3rd (art. 429) | confiscation of the goods in dispute and a fine of 100,000 F | smuggling or import/export without declaration of goods that are neither prohibited nor heavily taxed; false declaration of type, value or origin evading a duty; false declaration of the real consignee or sender; false declaration to obtain an undue exemption; missing manifest or goods omitted from summary declarations |
| 4th (art. 430) | fine equal to double the value of the goods in dispute | offences involving prohibited goods; documentary verification offences (importer, supplier, origin, provenance, tariff position, weight, values, quantity, incoterms); prohibited goods worth less than 1,000,000 F: fine equal to their value |
| 5th (art. 431) | 11 days to 3 months in prison and a 500,000 F fine | refusing to provide or concealing documents; continuing to clear goods after a licence withdrawal or withdrawal of authorisation to clear, or helping someone get around it |
The 5th-class penalties may be doubled if the defendant has already been convicted of one of these contraventions in the previous five years.
Customs offences (délits)
1st class, smuggling (art. 432). For any smuggling or import or export without declaration of goods that are prohibited or heavily taxed, or subject to domestic taxes: confiscation of the object of the fraud, means of transport, items used to hide the fraud and assets produced by the offence, a joint fine equal to three times the value of the object of the fraud and 1 month to 3 years in prison.
2nd class, attacking the customs IT system (art. 433). Fraudulently accessing or remaining in the customs information system, disrupting its operation, entering, altering or deleting data, or gaining an advantage from it: 10 to 20 million francs fine, 2 months to 5 years in prison and confiscation of the means used. Penalties are doubled for repeat offences or organised gangs.
What smuggling is
Article 434 defines smuggling as imports or exports outside customs offices, as well as breaches of the rules on holding and carrying goods within the customs territory. Smuggling notably includes: not taking goods to the nearest office (article 109), theft or substitution in transit under a suspensive regime, failing without good reason to follow set routes and schedules, and tampering with seals.
Treated as smuggling are imports and exports without declaration where goods passing through an office are kept from inspection by concealment in purpose-built hiding places, cavities or empty spaces not normally meant to hold goods.
Goods prohibited on entry or heavily taxed found within the customs zone without the required travel documents are presumed smuggled in (article 435).
How to avoid them
- Declare in detail, even for exempt goods, and on time: see clearing goods through customs.
- Check value, type and origin before declaring: a false declaration that evades a duty is an offence.
- Entrust clearance only to a licensed customs broker.
- Find out about prohibitions before ordering: prohibited goods and counterfeits.
Frequently asked questions
What is the risk for a mistake on a declaration?
If the error has no effect on duties or prohibitions, a 100,000 FCFA fine (first class); if it evades duties, a fine equal to double those duties or, for a false declaration of type, value or origin, confiscation and 100,000 FCFA.
What is the penalty for smuggling prohibited goods?
It is a délit: confiscation, a fine of three times the value, and 1 month to 3 years in prison.
Is an attempt punished?
Yes: any attempt at a customs délit is treated as the délit itself.
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 425 to 435.