While all the other countries in the world were harmonizing their internal legislation to comply with the international standards set by the International Convention on the Simplification and Harmonization of Customs Procedures and Regimes (the "Revised Kyoto Convention"), customs in the Democratic Republic of the Congo were governed by regulatory acts: decrees, ordinances, etc., which had become anachronistic.The DRC dragged its feet until 2010, a year that marked a major turning point for Congolese customs with the major legislative reform undertaken by the government of the time. Indeed, the Congolese customs world had just acquired a new legal instrument, ordonnance - loi n° 10/002 du 20 août 2010 portant code des douanes, which was accompanied by several implementing measures, notably décision n°DG/DGDA/DG/2011/296 du 11 août 2011 portant des mesures d'application de l'ordonnance loi n° 10/002 du 20 août 2010 portant code des douanes.Through this book, the author has made his modest contribution to the popularization of the new legislation.