任何从国外进口的货物均须向科特迪瓦国家财政部支付海关关税。因此，海关当局将货物短卸解释为利润损失，并处以罚款作为对此类损失的补偿。同样的，据海关当局称，任何超出舱单数量卸载货物的行为也会被处以罚款，理由是多载货物被视为走私。
请注意，无论船长在填写海关申报单时出了什么样的差错，由于当地海关法规中对构成走私的定义非常广泛和笼统，任何一点疏忽和纰漏都有可能导致高达货物价值四倍的罚金。
详细信息请参阅附件。
Custom Fines for Shortages – Ivory Coast
Any imported goods from abroad are subject to customs duty payable in favor of the Treasury of the State of Ivory Coast. Hence, customs authorities construe any short landing of cargo as loss on profit & impose a fine as a means of compensation for the loss of profit. In a similar manner, it is likely that any cargo discharge more than the manifest quantity may again be fined on the basis of the cargo as being smuggled, as asserted by the Customs authority.
It must be clearly understood that, regardless of the nature of the discrepancy or error made by the Master when filling custom declarations, due to the very broad definition made of “smuggling/contraband” by the local Customs Code, any such omission can lead to fines which may reach up to four times the value of the concerned goods.
See attached file: ALCO20140020 Custom Fines for Shortages – Ivory Coast.pdf
