LA PREUVE EN CONTENTIEUX DOUANIER : ENTRE PRÉSOMPTIONS LÉGALES ET CHARGE DE LA PREUVE DE L'ADMINISTRÉ

Abstract

Customs litigation in Morocco is marked by an evidentiary regime that departs significantly from ordinary civil and criminal procedure. While the burden of proof normally rests on the party alleging a fact, Moroccan customs law relies on an elaborate system of legal presumptions that systematically shifts this burden onto the person subject to control  importer, exporter, carrier, or mere holder of goods. This article examines the historical foundations, contemporary typology, and practical intensity of this presumptive apparatus, before assessing its compatibility with the guarantees of a fair trial. It concludes by identifying, through Moroccan case law, comparative law, and prospective legislative reform, concrete avenues toward a more balanced evidentiary framework.