Il est négociable, parce que si l ’ entreprise exportatrice qui a supporté un certain montant de droits de douane n ’ a rien à acheter chez l ’ importateur, elle négocie son crédit douanier sur le marché boursier ou en banque.
Secondly, it is negotiable, because if the exporting company, which has paid duty, has nothing to buy from the importer, it can sell its customs credit on the stock market or to a bank.