The Detailed Electronic Customs Declaration -From Administrative Control To Incrimination

Abstract

Electronic customs declarations represent an applied system for the digitalization of customs administration, which the Algerian legislator has regulated through significant amendments under Law No. 17-04, emphasizing the corresponding control mechanisms. In light of the need to establish a scientific foundation for shaping and implementing customs policy in general, and customs control in particular, in Algeria, it has become crucial to study the development, structure, and execution of customs control.To date, the organization of customs control remains insufficiently analyzed. Moreover, the acceleration of globalization and technological change has intensified the need to revisit conceptual frameworks and align them with modern realities and instruments for protecting national interests. Accordingly, this study examines the detailed electronic declaration procedure as a practical application of this digital transformation, highlighting its legal, procedural, and operational challenges