At a time when all States are looking for sufficient means to finance their various institutions weakened by the financial and economic crisis, each country is concerned with collecting as much money as necessary for the running of the administration and for improving the daily lives of its citizens. Faced with such difficulties, there are some people who deprive the State of its most reliable resource - the payment of taxes. However, customs is the most reliable source of revenue for a state that claims to be a country of rights. Its inadequacy pushes the State to resort to other resources that are not secure, such as loans and exceptional resources, and these other resources do not express the people's attachment to their territory, like taxes and many other levies. In the Democratic Republic of the Congo, it's not the legitimacy of customs duties that's lacking, but the way in which they are levied that is at the root of the disinterestedness shown by the population, some of whom are favoured by certain customs officers. It's this kind of behavior that lies at the root of many customs disp