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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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  Part Ten
Exemptions

  Section One
  Article (160) : Grants and contributions coming to state authorities, municipalities, mass, charitable and social organizations shall be exempted from customs duties and other fees and taxes.The Customs Authority shall determine the conditions and measures that must be completed so as to benefit from such exemption.
  Section Two
Diplomatic Exemptions
  Article (161) : There shall be exemption from customs duties and other fees and taxes on condition of reciprocal treatment, within the limits of such transaction and being subject to inspection, when necessary, with the knowledge of the Ministry of Foreign Affairs:-
  1- All that arrives for the personal use of the heads and members of the diplomatic and consular corps, non-national Arabs and foreigners working in the Republic who do not have honorary status and whose names appear in the schedules that are issued by the Ministry of Foreign Affairs, as well as their spouses and minor children.
  2- That which is imported by embassies, commissions and non-honorary consulates for official use, except foodstuffs, alcoholic beverages and cigarettes. Such imports which are exempted in accordance with these provisions should be compatible with actual needs and within reasonable limits, and in accordance with a regulation issued by the ministers of finance and foreign affairs that determiners such needs.
  3- Personal effects, furniture and household appliances that are brought in for the personal use of administrative (non- national) employees working for the diplomatic or consular missions.
  There should be adherence to the proper quantities and inspection measures and on the condition that such imports take place within six months of the arrival of the beneficiary from the exemption. This period may be extended to another six months with the approval of the Ministry of Foreign Affairs.
  As regards their motor cars these will be granted temporary admission status for a period that in principle may not exceed three years and may be extended on the basis of the approval of the Ministry of Foreign Affairs.
  The Exemptions referred to in this article are granted on the basis of an application made by the head of the diplomatic, consular missions as the case may be.
  Article (162) : It shall not be permissible to dispose of things that have been exempted in accordance with the foregoing in other than the purpose they were exempted for. They may not be relinquished except after informing the Customs Authority and after settlement of the customs duties and other fees and taxed according to the condition of the things and their value on the date of disposal or relinquishment and according to the customs tarrifs in force on the date of recording the detailed declaration submitted for the settlement of the fees and taxes due on them. The quarter benefiting from exemption may not hand over the relinquished things except after the completion of customs procedures and the granting of the permit to hand over by the Customs Department.
  Customs duties and other fees and taxes shall not be due if the beneficiary from the exemption in accordance with Article (161) of this law disposed of that which he has been exempted from after five years from the date of drawal from customs, provided the existence of the principle of reciprocal treatment.
  As for motor cars that are accepted for exemption, these are subject to the following:-
  1- It shall not be permissible to relinquish the motor car before the elapse of three years on the date of its exemption declaration except in the following cases:-
  a- End of the assignment of the diplomatic or consular member benefiting from the exemption in the country.
  b- Following registration of its exemption declaration the motor car becoming involved in an accident rendering it inappropriate for the requirements of use by the diplomatic or consular member.
  In these two cases customs duties shall be collected at the rates in force according to Article (21) of this law.
  c- Sale by a diplomatic or consular member to another and provided that in such case the person relinquished to enjoys the right of exemption if the motor car is in the condition of exemption, otherwise the general fundamentals shall be applied in this respect.
  2- It he relinquishment of the motor car took place three years after registration of the statement of its exemption, it shall be treated in accordance with the provisions of Article (21) of this law.
  3- It shall be possible for the administrative employees who have benefited from the condition of temporary admission of their motor cars, and upon the end of the period granted or the end of the assignment by reason of transfer or otherwise, to relinquish them to whosoever benefits from the right of exemption or temporary admission or re-export it or settle the duties and taxes thereon in full in accordance with tarrifs and regulations in force on the date of registering the condition of the motor car as in consumption and according to the value of the motor car upon its being so relinquished. In all cases, the Chairman of the Authority may issue a resolution prohibiting the right of purchase of the motor cars desired to be relinquished locally after the end of the reasons of their exemption, or grant them the right of temporary admission to one of the public organizations or the public sector.
  Article (163) : The right of exemption in respect of persons benefiting therefrom according to Article (161) of this law commence as from the date of their commencing work at their official place of work in the country.
  Article (164) : The privileges and exemptions, provided for in Article (161) of this law shall not be granted except if the legislation of the state to which the diplomatic or consular mission or its members belong grants the same or better privileges and exemptions to the mission of the Republic of Yemen and its members. In other than such case, the privileges and exemptions shall be granted within the limits of what is applied thereof in the country concerned.
  Article (165) : Every employee of the diplomatic and consular corps or worker in such diplomatic or consular missions who has previously benefitted from any exemption should, when transferred from the country, submit to the Ministry of Foreign Affairs a list of the household and personal effects and the motor car which he has previously brought into the country to be referred to the Customs Department to issue a permit for their being taken out and for carrying out an examination, when necessary, provided that such examination takes place with the knowledge of the Ministry of Foreign Affairs.
  Section Three
Military Exemptions
  Article (166): Whatever is imported of ammunition weapons. Military uniforms and any other military equipment for the army and internal security forces (Police, Public security and customs police force), shall be exempted from customs duties and other fees and taxes.
  Section Four
Personal Exemptions
  Article (167): The following shall be determined by resolution of the Council or Ministers upon the submission of the minister:-
  1- The quantities of effects, gifts, furniture and household appliances that may be brought into the Republic.
  2- The extent of exemption from customs duties and taxes on personal effects, gifts, furniture and households appliances.
  3- Extension of facilities to immigrants as regards workshop equipment and machinery and production equipment.
  4- The resolution of the Council shall regulate the facilities granted to scientific competents, provided that these shall be for one time only.
  The resolution of the Council of Ministers upon the submission of the minister and in coordination with the Minister of Foreign Affairs shall determine the personal effects which may be brought in by employees of the state working abroad upon the end of their period of work and the extent of exemption from customs duties and taxes and the regulatory conditions and controls for the enjoyment thereof.
  Section Five
Returned Goods
  Article (168) : There shall be exemption from customs duties and other fees and taxes, and on condition that the taxes and fees that have been previously returned upon export for the following:-
  1- Returned goods whose local origin and previous export has been established in an explicit manner.
  2- The goods and wrappings that have acquired the local quality through the payment of fees and taxes issued temporarily and later returned. As for goods that were exported temporarily to complete their manufacture, repair or for any other work, customs duties at the rate of 25% shall be paid in respect of the increase that has accrued to their value as a result thereof. The goods mentioned in paragraph one of this article can benefit from return of the customs duties and other fees and taxes that have been paid in the past on their export and that within the provisions of other laws in force. The Customs Authority shall determine the terms and reservation that must be present for benefit from the provisions of this article.
  Section Six
Miscellaneous Exemptions
  Article (169):- The following shall be exempt from customs duties and other fees and taxes within the terms and reservations that are determined by the Customs Authority :-
  1- commercial samples.
  2- Supplies, fuel, materials, lubricating oils , spare prats and other equipment for high seas vessels and aircraft as well as all that is re quited for the use of their passengers and crews in their external trips and all that within the limits of reciprocal treatment.
  3- Personal effects devoid of any commercial quality such as sports and scientific medals and prizes.
  4- The equipment, instruments and requirements imported by public hospitals.
  5- The equipment, instruments and requirements that are imported by private hospitals during their stage of founding only and provided that their number of beds exceeds ten.
  6- The types and products imported by orphanages to ensure the livelihood and employment of organs under their guardianship.
  7- The primary materials imported by the homes for the blind to accomplish specials works undertaken by their inmates.
  8- The types and products imported by the Ministry of Education and the general, technical and vocational training establishments subordinated to it as well as what is imported of these thing by special institutes, Universities, schools, kinder gardens and day – care centers with consent of this ministry.
  9- The types and products imported for mosques by the Ministry of Awqafs or other competed quarter.
  10- Machinery instruments, equipment, materials, and produced that are imported by the Ministry of Agriculture for agricultural by the Ministry of Agriculture for Agriculture use in government projects and agricultural and fish production inputs and all equipment, machinery and spare prate parts used in agriculture and fisheries.
  11- What is imported by the Arab and foreign antiquities missions for consumption during their work such as photography requirements plaster of Paris, etc.
  12- The goods that are from abroad free of charge as compensation for damage to or shortage in goods previously imported and on which the customs duties and other fees and taxes were collected in full at the time, provided that the Customs Department shall ascertain the validity thereof.
  Section Seven
Common Provisions
  Article (170):- The provisions on exemptions appearing in this part shall be applied to goods, whether imported directly or purchased from Customs warehouses or stores or the free zones.
  Article (171):- The exemptions issued in accordance with legislative provisions independent of this law and in accordance with what is contained by such provisions. In all cases, it shall not be permissable to dispose of things that have been exempted for this purpose according to legal provisions referred to in the preceding paragraph or according to this law except within the provisions contained in Article (162) of this law unless there is a provision proving for the contrary thereof.