From May 5 to May 9, Martijn Schippers, associate professor of customs law at the Erasmus School of Law, conducted a course in Paramaribo on the General Customs Act.
The current customs law in Suriname is primarily enshrined in the Import Duties Tariff Act of 1996 and the Shipping Act of 1908. For several years, efforts have been underway to revise the customs legislation, which should result in the establishment of the General Customs Act. “The establishment of the General Customs Act is desirable to adapt existing legislation regarding customs law, particularly the Shipping Act, to current international practices, standards, and procedures applicable to the work of the customs authorities in Suriname,” stated Martijn.
In 2022, Martijn was invited to provide comments on the draft version of the General Customs Act. The draft law for the General Customs Act 2024 has been pending before the National Assembly of the Republic of Suriname for consideration since April of this year.
As part of a training program funded by the Makandra Fund, various course weeks on tax law have been offered. The course week on customs law was conducted by Martijn during the week of May 5 to May 9, 2025. Judges and clerks from the Court of Justice of Suriname participated in the course, along with customs officers from the Surinamese customs authorities. For the Court of Justice, customs law is new. The Court of Justice will become the final court of appeal in customs matters once the currently pending bill on Tax Court Jurisdiction is adopted. Martijn remarked:
“The course consisted of an in-depth introduction to customs law, where we covered a section of the General Customs Act each day. The various professional backgrounds of the participants formed the basis for interactive and inspiring sessions. My knowledge of European customs law, which shows great similarities to the General Customs Act, helped in explaining the new provisions and providing examples to clarify and enliven the content.”
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