Executive Decree No. 97-290 of 27 July 1997 is intended to establish and organize an interdepartmental coordinating committee, wilaya of coordinating committees and mixed brigades of joint control between the tax and customs services of Ministry of Finance and the departments responsible for economic investigation and repression of the Ministry of Trade fraud. Is hereby mixed brigades of joint control composed of representatives of tax administrations, customs and trade called:
Mixed brigades control / Taxes - Customs - Trade - (BMC / IDC) :
These mixed brigades are responsible for implementing decisions and programs of checks arrested by the coordinating committees. The mixed control brigades are created at the rate of one or more per wilaya, by joint order of the Minister of Finance and Minister responsible for trade. In the provinces where there are no Customs Directorate, the Customs Service representative in these mixed control brigades is designated among customs officers working in the province nearest or among the agents of the regional structure Customs having jurisdiction over the relevant wilaya. If necessary, it can be created - by joint order of the Minister of Finance and Minister responsible for trade - the mixed brigades regional control (BMR - IDC) with territorial jurisdiction over several provinces. The mixed control brigades consist of officials chosen from the staff of three (3) administrations concerned with at least the rank of chief inspector and three (3) years' seniority in service. When wilaya structures do not have staff with the rank of Chief Inspector, there may exceptionally be supplemented by officials having the rank of inspector or customs control officer, as appropriate, justify a minimum of a length of five (5) years in the service. The Joint Control Brigade is placed - as of right - under the responsibility of the most senior officer in the highest grade. The assignment of officials from the Joint Control Brigade within the jurisdiction of the head of department of each administration concerned. Meanwhile interventions mixed brigades control component officials are required to ensure the normal tasks of the respective governments which they belong. The mixed control brigades intervene on the basis of a quarterly work program adopted by the coordination committee wilaya.
This program can be completed at any time by the same procedure.
The original program and additive program are reported to the head of the brigade by the president of the wilaya coordination committee. The mixed brigades cusp quarterly monitoring report to the president of the wilaya of the coordination committee of the state of implementation of intervention programs that are assigned to them. Each member of the Joint Control Brigade is responsible for carrying to completion the procedures of control and regulation. interventions mixed control brigades are conducted and the results of investigations are stopped, according to the legislative and regulatory procedures specific to each of the administrations concerned. The mixed control brigades are responsible to carry out checks in particular to natural and legal persons carrying out import and marketing operations in the conditions of wholesale or retail and, in general, from any person involved commercial channels and to ensure the compliance of these operations with the tax laws, customs and trade regulations. As part of the exercise of their duties, the members of the mixed control brigades have the same prerogatives and are subject to the same obligations which they are bound to their original administration. It is ensured them access to all information held by the three government departments they represent and of interest to their duties. Material resources and locomotion necessary for the proper performance of the missions and tasks assigned to mixed control brigades are provided by external service administration. However, assessing the results of the mixed brigades control is entrusted to the interdepartmental committee, which meets in special session and deliberates on the basis of the results of reports and proposals ratings established by the wilayas committees. The Committee meeting is sanctioned by an official report which is transmitted to the relevant ministers for information and the presidents of the wilaya of coordinating committees for execution.