1. What is the main purpose of finding a customs offense?
2. Which document is used to record the constitutive elements of a customs offense during the finding process?
3. Which agents are specifically empowered to detect exchange-related offenses under the framework described?
Customs offense finding — definition?
Gathering evidence and recording elements in a procès-verbal.
Authorized agents — who?
Customs agents, MEFP sworn agents, OPJ, BCEAO agents.
PVC — when used?
For non-flagrante offences, usually no goods seizure.
PVS — when used?
In flagrante cases, even without seizure, for other offences.
Flagrante offence — meaning?
Observed at the moment or immediately after commission.
Flagrant délit — condition?
Within a short time, pursued, with traces or objects.
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