The National Assembly deliberated and adopted at its meeting of 27 June 2014, the law which reads as follows:
TITLE OF GENERAL
FIRST CHAPTER
OBJECT AND SCOPE
Article 1: This Code aims to regulate customs exchanges between the Republic of Benin and other countries without prejudice to the special provisions enacted in other areas.
Article 2: The Code applies the customs territory of the Republic of Benin.
Territories or parts of foreign territory can be included in the customs territory.
Free zones exempt from all or part of the customs rules may be established in the customs territory of the Republic of Benin.
All or part of the customs territory may be included in the Community customs territory.
CHAPTER II
TERMS AND EXPRESSIONS COMMONLY
Article 3:
For the purposes of this Code, the term:
Customs: natural or legal persons responsible for the application of customs regulations.