ياسمين بعجي.2025-10-072025-10-072025https://repository.univ-msila.dz/handle/123456789/47608Customs reports, with their official status and evidentiary force, constitute a cornerstone in the establishment of customs violations, and a fundamental pillar in initiating proceedings. Within the customs domain, they are deemed conclusive evidence, relied upon by courts and administrative authorities alike. However, this strength-despite its weight-is not left unbounded by the legislator. Rather, it is encircled by strict legal constraints, allowing for challenges through nullity, forgery claims, or counter-evidence, in order to safeguard rights and uphold the balance between state authority and the right to a fair defense.other: Customs reportsEvidentiary forceState authorityRight to defense.Thesis