اليوم الأحد الموافق : 17 - يناير - 2021


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  Part One

  Article (1) :The following words and expressions appearing in this law shall have the meanings shown before each of them hereunder :
  Republic : The Republic of Yemen .
  Minister : The Minister of Finance to whom the customs Authority is subordinated.
  Customs Authority : The central customs organ and the executive departments represented by the Chairman of the Authority.
  Chairman of the Authority : - Chairman of the Customs Authority who heads the customs organs of the state.
  Customs Department : - The customs executive departments subordinated to the Chairman of the Customs Authority.
  Customs Tarrif : - The schedule containing the nomenclatures of goods , rates of customs duties they are subject to and the rules and remarks appearing therein.
  Customs Precinct : The sector determined by the Customs Authority in each sea or air port or in any other place wherein a customs department exists , and, in which it is permitted to conclude all or some of the customs procedures.
  Warehouses :- The place or building prepared by the Customs Authority or which it has permitted others to use for the storage of goods in anticipation of drawing them in accordance with one of the customs conditions.
  Store : - The place or building wherein goods are deposited under the supervision of the Customs Authority in a condition contigent on duties in accordance with the provisions of this law.
  Declaration : - The declaration made by the owner of the goods or whosoever authorized to do so and containing a determination of the quantities and distinguishing elements of the goods declared in accordance with the provisions of this law and customs regulations.
  Customs line : - The ling corresponding to the political frontiers separating the Republic and continguous states and the coasts of surrounding seas.
  Customs Domain : The part of land or sea subject to customs control and measures determined in this law, and is of two types:-
  (a) Customs marine Domain – and includes the sea region falling between the shores and the end of the Republic’s frontiers in its waters.
  (b) Customs Land Domain – and includes the land falling between the shores of land frontiers on the hand and an internal line on the other hand, determined by a resolution of the minister or who- soever he deputes and published in the Official Gazette.
  Goods : - Every natural , animal , agricultural or industrial matter or product.
  Type of Goods: Their nomenclatures in the Customs Tarrifs Schedule.
  Goods Origin : The country of its manufacture.
  Source of Goods : The country from which it has been directly imported.
  Prohibited Goods : -Every goods whose import or export is prohibited in reliance upon the provisions of this law or the other legal provisions in force.
  Designated Prohibited Goods : - Some of the Prohibited goods that are designated for the purposes of customs control by resolution of the Minister of Supplies and Trade and published in the official Gazette.
  Restricted Goods : - Goods whose import or export is restricted to special licence or permit from the competent quarter.
  Limited Goods: - Goods which, by resolution of the competent quarter , cannot be imported or exported except by the quarters legally empowered to do so.
  Goods subject to excessive duty : - Goods that are so determined for the purposes of customs control by resolution of the Minister of Supplies and Trade and published in the official Gazette.
  Services Fees : - All that is received in return for rendering a service, such as porterage fees and overtime fees.
  Customs Violations : Every act or omission of act in contravention of the provisions of this law and the regulations, resolutions and rules issued in accordance therewith.
  Article (2): The provisions of this law shall apply to the customs domain which includes the territory subject to the sovreignity of the state and its territorial waters.
  In this territory there may be established free zones in which the customs provisions shall not apply, either wholly or partially.
  Article (3) : Every goods that traverses the customs line in entry or exit shall be subject to the provisions of this law and the customs regulations.