Abstract

The guarantee system in customs legislation is a means of securing financial entitlements due to the customs administration and the Kingdom's public treasury. It is one of the mechanisms for protecting the state's financial resources by expanding the scope of criminal and civil liability. It is also a manifestation of the legislator's keen desire to protect public funds from risks that may hinder their collection or lead to their squandering. This commitment is reflected in the mixed nature of the provisions governing this system, which combine the civil and punitive rules currently in force for the collection of public debts protected by public privilege, despite their compensatory and punitive nature. Given that the customs administration occupies an important position within the public services system of the Kingdom of Morocco, ensuring the implementation of customs policy and the protection of the national economic system, the legislator's awareness of its effective role in securing economic and customs sovereignty has led it to grant it a strict guarantee system to secure its financial entitlements from loss, whether these resources and entitlements result from duties or taxes owed to it or from financial penalties imposed for its benefit. The legislator seeks to achieve, through the dual nature of customs guarantees, the necessary protection of the general economic system and to shield it from risks that threaten its sustainability, stability, and continuity.

Keywords

Guarantee; Joint Liability; Surety; Customs Legislation; Creditor; Debtor; Guarantor; Guaranteed Party.