1. THE CUSTOMS CODE: Ordinance Law No. 10/002 of August 20, 2010 on the Customs Code drawn up in accordance with the Revised KYOTO Convention (CKR) which is an international convention for the harmonization and simplification of customs procedures. It includes 15 titles, 49 chapters, 403 articles, many innovations and has jurisdiction over the entire customs territory of the DRC.

2. THE NEW EXCISE CODE: Ordinance Law No. 18/002 of March 13, 2018 was drawn up on the proposal of the Government by revising Ordinance-Law No. 067/2012 of September 21, 2012 relating to excise duties and consumption and diet of alcoholic beverages. The new Code includes 06 titles, 27 chapters and 148 articles.

3. THE NEW RATE OF DUTIES AND TAXES ON IMPORTS AND EXPORTS: Ordinance law n° 011/2012 of September 21, 2012 and Ordinance law n° 012/2012 of September 21, 2012 drawn up according Harmonized "HS" for description and codification of goods which is the universal language of world trade.

4. THE ORGANIC FRAMEWORK: Decree No. 11/06 of January 25, 2011 of the Prime Minister provided the Central Administration of the DGDA with an organic framework composed of: 16 Central Directorates and 12 Provincial Directorates.

5. STAFF ADMINISTRATION REGULATIONS OF THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE: It was signed by Decree No. 011/08 of February 2, 2011 of the Prime Minister.

Mission: Tax, Economic and Security:

– Tax mission, the DGDA collects 

1. duties, taxes and other fees of a customs and fiscal nature, present and future and which are due either from the import or export of goods of all kinds, or because of their transit or their stay in customs warehouse;

2. present and future excise duties.

– Economic mission

The DGDA plays a major role in the national economy, in particular by:

1. facilitating and securing trade and local production of products subject to excise duties;

2. protecting the national economic space, in particular by applying standards at the borders;

3. enforcing the rules of the country's integration policies in regional economic communities;

4. compiling Foreign Trade statistics.

– Security mission:

Within the national territory, the DGDA ensures the protection and security of citizens, in particular by:

1. Enforcing related border legislation concerning environmental protection in accordance with international conventions;

2. protecting society against all kinds of illicit traffic, such as dangerous goods, toxic waste and products that deplete the ozone layer;

3. Ensuring the implementation of international supply chain protection measures;

4. monitoring the borders and factories of products subject to excise duties;

5. combating terrorism, cross-border organized crime and money laundering;

6. noting customs and excise offenses and related legislation in the exercise of all these controls.