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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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  Part Fifteen
Customs Litigation

  Section One
Investigation Through a Warrant Of Arrest
  Article (191) : The crimes of smuggling and customs violations shall be investigated by a warrant of arrest issued in accordance with fundamentals determined in this law.
  Article (192) : The warrant of arrest shall be prepared by at lest two employees of the customs or its policemen or any of the judicial arrest commissioners.
  Immediately upon discovery of the violation or crime of smuggling If there be any obstacle thereto it should be removed immediately.
  The smuggled goods and the goods used to hide the violation or crime of smuggling and the means of transport should be moved to the nearest customs center when possible.
  Article (193) : In the warrant of arrest shall be mentioned: -
  - Place, date and hour of its preparation in words and figures.
  - Names of preparers, their ranks, jobs and signatures.
  - Names of the violators or those responsible for the smuggling, their status, vocations, detailed addresses and chosen domiciles, when possible
  - The seized goods, their types, quantities, values and the duties and taxes subjected to loss, whenever that is possible.
  Goods that escaped seizure at the frontiers within the limits of what has become known or established.
  - Details of the incidents, statements of the violators or those responsible for smuggling and the statements of witnesses if present.
  - The legal articles that apply to the violation or crime of smuggling, whenever possible.
  - The statement in the warrant of arrest that it has been read out to the violators or those responsible for smuggling present , and who have supported it with their signatures or refused to do so. or the statement that is has been notified by affixture if they be absent .
  - All other useful incidents and the presence of the violators or those responsible for smuggling when the inventory of the goods was carried out or their refrain from being present.
  - Date and hour of completion of preparation of the warrant of arrest.
  Article (194) :- the warrant of arrest perpared in accordance with the Provisions of the preseding two artices shall be considered Estabished until its fabrication is proved as regards the material facts inspected by its preparers in person and that as regards this law. as regards what appears in the warrant of arrest of statements , admissions and information given by others , such warrants shall not be established, except for the fact of their occurrence and the statements , admissions and information that appear therein shall remain open to being proved to the contrary.
  Shortcoming in form of the warrant of arrest shall not be considered cause for its negation :rather it can be returned to its preparers for completion. The warrant of arrest may not be returned for completion if the shortcoming pertains to material facts.
  The warrants of arrest prepared in accordance with the previous articles with the evidence , fast and admissions that have been established in another country shall have the same power of proof.
  Article (195) :customs violations and smuggling crimes can be Investigated and established with all means of proof, and it shall not be a condition that the basis thereof should be the seizure of goods within the customs domain or outside it. investigation of violations and smuggling crimes in respect of goods for which customs declarations have been made shall not be barred by reason that these have been made shall not be barred by reason that these have been inspected and cleared without any remark or reservation of customs referring to a violation or smuggling crime. if it be comes apparent that the goods arrived at customs, was shown to customs officials who , in agreement with the owners of the goods , changed the names of some commodities to lower their value or hide certain commodities , those employees shall bear the full responsibility until they pay into the state treasury the shortage resulting from their acts , along with their punishment in accordance with this law or the penal code.
  Article (196):- The charge of fabrication shall be presented in a written statement of the public prosecution to investigate in the case.
  Following investigation the case will be submitted to the competent court within a period not exceeding the first session at which the litigation is formed and the court commences consideration of the case matter or the objection to the resolution of indictment .
  If the person alleging fabrication cannot write his statement may be submitted orally to the court and its clerk shall undertake its record and sign it along with the president of the court.
  The court shall consider the allegation of fabrication as speedily as possible and shall refer the allegation of fabrication to the competent judicial quarter for decision thereon. Then the case shall be deemed an abeyant customs case.
  If it is established that the record is wholly or partially fabricated the court shall rule its revocation or rectification and the employee who committed the fabrication shall be punished with the penalty determined by the court in accordance with laws in force.
  If the person alleging the fabrication loses his case he shall be adjudged with a monetary penalty in favour of the customs as the competent court may deem fit.
  Article (197):- Aunified overall warrant for a number of violations may be prepared when the value of the goods in each of them does not exceed (7.5) dinars or (195) riyals and that within the limits and instructions placed by the Customs Authority.
  It may suffice to expropriate such goods to the account of customs by resolution of the Chairman of the Authority or whosoever deputes for him.
  No method of review shall be accepted, unless the owners of such goods prefer to pay the customs duties, other fees and taxes and the fines due.
  Section Two
Preventive Measures
  sub-section One
Preventive Seizure
  Article (198):- The prepares of the arrest warrant shall have the right to seize the goods being the subject of the violation or the crime of smuggling and the things used to hide that as well as the means of transport, provided that the seized things shall remain in the customs department until the case is decided on. They also shall have the right to seize all documents with the aim of proving the violations or smuggling crimes and ensure duties, taxes and fines. By resolution of the minister, whenever necessary, and upon the proposal of the Chairman of the Authority and approval of the public prosecution a sufficient part of the funds of the violators and those responsible for smuggling, whether movable or immovable, may be seized to ensure duties, taxes, fines and expropriations in accordance with provisions in force and provided that the suit for rights shall be filed before the competent court within a month from the date of effecting the seizure.
  Article (199):- When necessary the Customs Authority, by resolution of the Chairman of the Authority and to ensure the rights of the treasury, may impose a compulsory insurance on the funds of the taxable and their guarantors within the conditions determined in laws in force.
  Sub-section Two
Preventive Arrest
  Article (200):- Preventive arrest shall not be permissible except in the following cases:-
  1. In the event of the evident crime of smuggling in the act or whatsoever is considered to be such.
  2. when undertaking prohibitive acts that obstruct the realisation of the violation or the crime of smuggling.
  3. when it is feared that the persons will run away or hide to be rid of the penalties, fines and compensation they may be penalised with.
  The resolution of arrest shall be issued by the Chairman of the Authority or the head of the customs department and the competent public prosecution notified.
  The person arrested shall be presented to the competent prosecution within a period of 48 hours at most. Official holidays shall not be included in such period and the period of arrest shall commence as from his arrest by the customs.
  The court shall decide the arrest of the person referred to it or release him after his arrest against a guarantee that is not less than the amounts specified by law or without guarantee by previous resolution. The person arrested or the Customs Authority may appeal the decision of such court within 48 hours of the date of notification and the arrested person shall not be released before the appeal judgment acquires the decisive final degree.
  The appeal shall be presented to the court that issued the decision to refer it to the appeals that issued the decision to refer it to the appeals court (Penalties Division) located in the center of the competent court.
  The appeals court shall consider the resolution appealed against without enjoining the litigants and its decision shall be irrevocable.
  The authority that decide on preventive arrest may terminate it before submission to the competent court against a guarantee that does not exceed the amounts that he may be adjudjed with or without such guarantee by a causative resolution.
  Sub-section Three
Prohibition of Travel of Violators and Those responsible for smuggling
  Article (201):- The Chairman of the Authority or whomsoever he deputes shall have the right to request of the judicial authorities prohibition of violators and those responsible for smuggling from leaving the country in the event of the things seized not begin sufficient to cover the fees, taxes and fines.
  Such request shall be revoked if the violator or the one responsible for smuggling presents guarantee that equals the value of the amounts that may be demanded of him or it later becomes evident that the seized funds are sufficient to cover such amounts.
  Section Three
Follow – ups
  Sub section One
Administrative Follow – up 
  A –follow – up in accordance with collection resolutions.
  Article (202):- The Chairman of the Authority or whomsoever he may depute may issue collection resolution for the settlement of duties, taxes and fines of any sort, which the Authority collects. For the issue of collection resolution, It shall be a condition that the debt:-
  1- Of established amount and due for payment by undertakings or settlement bonds.
  2- That those charged with settlement thereof default therein after having been warned to pay within a period of ten days.
  Article (203):- Those charged with settlement may object to the collection resolution before the competent court within fifteen days of the date of notification. However, that shall not halt execution, except if the amounts demanded are settled in insurance thereof.
  B – Follow – up in accordance with a find resolution.
  Article (204):- The chairman of the authority or whomsoever he may depute may, within the instructions determined by the Customs Authority, issue resolutions of fines and expropriations according to the settlement schedule as regards the customs violations that do not entail the penalty of imprisonment.
  It shall be a condition that the value of the things expropriated and the fines determined together in this law shall not exceed the amount of (525) dinars or (13,650)riyals.
  Article (205):- The resolutions on fines shall be intimated to the violators or whosoever represents them in accordance with legal fundamentals. If they do not object thereto before the competent court within fifteen days, they shall become final and shall have the power of judicial judgements and the amounts contained in such resolutions shall be collected by all legal means.
  Section Two
  Article (206):- It shall not be permissible to file a suit as regards customs violations and crimes of smuggling except on the basis of a written request from the Chairman of the Authority or whomsoever he may depute.
  Section Three
Lapse of the Right of Follow-up
  A- Settlement by way of conciliation
  Article (207):- The Chairman of the Authority or whomsoever he may, debut may ,in accordance with the settlements schedule, conclude a settlement of the violations and cases of smuggling before the filing of the suit or during the consideration thereof or after issue of the judgement and before its acquiring irrevocability, and that by having the whole or part of the customs penalties and fines provided for in this law replaced by a cash fine of not less than 25% of the minimal level of the total customs fines for the violations provided for in Articles 268 and 269 of this law.
  As for other violations their fines may be lowered to less than the said level according to the circumstances of the violation. In all cases, such fines shall be paid in addition to the amount of duties and taxes due.
  The settlement contract may include the return of seized goods , means of transport and the things used in covering up the violation, in whole or in part. In this the limitations that are provided for by the provisions in force must be observed. The settlements in which the value of goods or the amount of duties open to loss exceed the amounts determined by his resolution shall be subject to the approval of the minister
  by his resolution shall be subject to the approval of the minister.
  By his resolution the minister shall issue the settlements schedule which shall be published in the official Gazette.
  Article (208):- The chairman of the Authority or whomsoever he may depute can conclude a conciliatory settlement for the whole of the violation or smuggling crime with all or some officials. In this last case he may determine the amount of the customs fine that must be paid and which relates to each of them in the ratio of his responsibility in accordance with conditions and reservations that are determined by a resolution of the chairman of the Authority .All fines and what remain of the , customs fines, if any that are due shall remain the onus of those not covered by the settlement contract.
  Article(209):- Among the effects of the settlement contract shall be the lapse of the legal customs fine and others that are provided for in the settlement contract in accordance with the provisions of this law and other provisions in force.
  B- Remission of Smuggling crimes
  Article (210):- The chairman of the Authority or whomsoever he may debut may remit customs violations or a charge therewith when justifying reasons exist. In all cases that shall be before the case reaches the judiciary. As for cases of remission of violations and crimes of smuggling In which the value of the goods or the value of the fines open to loss exceeds the amount determined by resolution of the minister referred to in Articles 269 and 271 of this law .the consent of the minister shall be a condition .In all cases .justifiable reasons shall be that which relates to cases of travellers related to their personal use. Public interest, issues of public quarters, the public and mixed sector and the popular organization.
  Section four
Responsibility and liability
  Sub- section One
Civil Responsibility in customs violation And Smuggling crimes
  Article (211):- civil responsibility shall be entailed for violations and smuggling crimes with the presence of their material elements, and contention with good intentions or ignorance shall not be permitted. However, whosoever is proved by decisive evidence to the victim of force majeure or sudden accident shall be exonerated of responsibility. Similarly, whosoever is proved not to have committed any of the acts that constituted the violation or smuggling crime or caused their occurrence or lead to their commission shall be exonerated of responsibility.
  Article (212):- In addition to the perpetrators of violations and smuggling crimes or original perpetrators civil responsibility shall include the intervenes, owners of the goods subject of the violation or smuggling crime, the partners, founders, guarantors, intermediaries, agents, subordinates, transporters, possessors , beneficiaries and despatcher of the goods, when the violation or smuggling crime took place. In all cases, that shall not be except open whosoever is decisively proved to have committed the crime.
  Article (213):- The owners of or investors in shops or special places in which the goods subject of the violation or smuggling crime are deposited remain responsible therefor, if aware of the smuggling. As for the owners of the means of public transport of passengers, their drivers and assistants, they remain responsible if their collusion is established, unless they prove their not knowing of the presence of the goods subject of the violation or smuggling and the absence of any director indirect interest for them therein.
  Article (214):- owners of goods , employers and transporters of the goods, including the transport companies, shall be responsible for the acts of their employees and all those work in their establishments as regards the taxes and fees collected by the Customs Authority and the fines and expropriations provided for in this law.
  Article (215) :- the guarantors shall be responsible in the same manner that the original obligatories are responsible for the payment of fees, taxes. Fines and other amounts due within the limits of their guarantees.
  Article (216 :- Custom clearers shall be responsible in a full manner for the violations and smuggling crimes they commit in customs declarations and the violations and smuggling crimes committed by their employees duly authorized by them. They may revert the damage caused to them by these to the owners of goods and the employers .As for the undertakings given in customs declarations they shall not be held responsible for them unless they gave such undertakings or guaranteed those who gave them.
  Article(217):- The guardians of violators or those responsible for smuggling and their custodians and supervisors shall be responsible for the violations and smuggling crimes committed by minors or the legally incompetent.
  Article (218):- Without prejudice to legal provisions in force the heirs shall be deemed responsible for settling the amounts due from the deceased with in the limits of the share of each of them in the estate.
  Sub section Two
Liability in Violations and smuggling Crimes
  Article (219):- The fees, taxes and fines determined upon or adjudged upon the violators and those responsible for smuggling, jointly and severally, in accordance with fundamentals adopted in the collection of state funds. The goods and the means of transport, when present or seized, shall be the guarantee for the settlement of the required amounts.
  Section Five
Trial Fundamentals
  Sub-section One
The Competent Court
  Article (220):- The competent courts shall consider the cases related to customs violations and smuggling crimes .Such courts shall be established , their formation and place and the courts before which their judgements are appealed against shall be in accordance with the provisions of the judicial Authority law.
  Sub –section Two
Competence of the Court
  Article (221):- (a) The court shall be concerned with the following :-
  1.Consideration of suits relating to customs violations and smuggling crimes provided for in this law.
  2.Consider disputes arising out of the implementation of the provisions of this law.
  3.Consider the cases filed by the Customs Authority for collection of customs duties, fees and taxes and other charges that it collects and the fines and expropriations related thereto.
  4. Consider objections to the collection decisions in accordance with the provisions of Article (203)of this law.
  5. Consider the objection submitted to the fines decisions in accordance with the provisions of Article(205)of this law.
  (B) The locus competence of the court shall be determined in its establishment resolution.
  (C) Such court alone shall have the power to consider urgent matters that relate to customs issues in accordance with the provisions of laws in force.
  (D) The court shall decide handing over the seized goods or means of transport to their owners or to a third person against a cash, banker’s, commercial or real estate guarantee and collateral, acceptable to the Customs authority, equalling the value of the goods or the means of transport estimated by the Customs Authority and its detention shall not be terminated until the said guarantee or collateral has been deposited with the customs Authority. In The event of abuse of trust whosoever receives them shall be civilly and criminally responsible.
  Article (222): It shall not be permissible for other courts, for whatsoever reason, to consider the cases placed before the competent court mentioned in Articles (220)and (221) of this law.
  Sub- section Three
Notification
  Article (223):- Customs employees and policemen may prepare and notify by themselves the summons, notifications, judgments and in general all papers related to customs cases, including collection and fines resolutions.
  Article(224):- Notification shall take place in accordance with the fundamental determined in the competent trials fundamentals law, with due regard for the following two cases:-
  (a)If the person required to be notified changes his chosen place of domicile or his work place after the arrest warrant prepared against him, without informing the Customs Authority of that in writing , or gave a false or dubious address, he shall be notified by affixture on the place of his residence or his last place of work or the mayor and on the notices board of the relevant customs department.
  (B) If the person required to be notified is not known or of unknown domicile and the value of the goods subject of the violation or smuggling dose not exceed (652.5) dinars or(16.965)riyals , notification shall by affixture on the court notice board or the notice board of the relevant customs department and that shall be established in the arrest warrant. However ,if the value of the goods subject of the violation or smuggling exceeds the amount aforementioned, notification shall be by affixture on the notice boards of the court and the relevant customs department and publication in a daily newspaper, and this also shall be established in the arrest warrant.
  (C)The fact of notification shall be established in a minute signed by two of the customs employees or policemen.
  Sub –section Four
Manner of lmpugnment
  Article (225):- Without prejudice to Article (226)the judgements issued by the competent court shall be subject to impugnment before the courts of appeal and cassation within the periods and according to the conditions determined in the trials fundamentals law. If the impugnment is not submitted during such period the judgement of the court shall become decisive and irrevocable and not subject to any manner of impugnment or stay of execution.
  Article (226):- The judgements of the court shall not be subject to impupnment if the amounts adjudged (i.e. fines and the value of expropriated goods ,with the exception of the value of the means of transport and the things used in covering up the violation or crime of smuggling) does not exceed (652.5)dinars or(16.965)riyals.
  Article (227):- Those responsible for violation and smuggling may not impugn the judgements is sued by court if these relate to designated restricted or prohibited materials ,except after depositing a surety equalling one quarter of the value of the goods subject of the violation or smuggling , provided that the violation or smuggling , provided that the amount of the surety shall not exceed (5.250)dinars or(146.500)riyals .It shall not be permissable to accept the impugnment application unless it is accompanied by a receipt proving deposit of the surety with the Customs Authority. If the plaintiff loses the case the surety amount shall be calculated part of the amounts adjudged or due in accordance with the settlement contract.
  Article (228):- The judgements issued by the court of appeals on the impugnment presented to it shall always be deemed in presence if the impugnment is presented by the violator or the person responsible for smuggling .Such judgements may be impugned before the court of cassation in accordance with the fundamentals provided for in the trials fundamentals law.
  Sub –section Five
Miscellaneous Provisions
  Article (229):- The Customs Authority shall be exempted from the stamp duty fee and all other judicial fees and costs entailed by the case .However, if the Customs Authority should lose the case that shall not entail bearing the fees and costs that are adjudged in favour of the other party.
  Article (230):- The Customs authority shall be exempted from submitting surety, insurance or payment of advances to ensure the costs due form the litigants in accordance with provisions in force.
  Article (231):- In the trial procedures the civil or penal trials fundamentals, that is not inconsistent with the provisions of this law.
  Article (232):- The competent court shall speedily consider the cases that fall within its competence and which this law provides for summary enforceability of judgements thereon.
  Section Six
Enforceability
  Sub-section one
Summary Enforeceability
  Article (233):- First:- The competent court shall adjudge summary enforceability in the following cases:-
  (A) If the perpetrator of smuggling is caught in the act and the value of the goods exceeds (210)dinars or (5.460) riyals.
  (B)If the smuggled goods are drugs , military weapons, ammunition , strategic goods or goods that are boycotted by the Arabs or other prohibited goods regardless of what their value may be.
  (C) If the smuggled goods are live animals or speedily damaged.
  (D) Based upon the request of the Chairman of the Authority or whomsoever he deputes in cases where it is feared that persons will abscomb or smuggle out their funds or when no fixed abode exists for them. Second : The one who has been adjudged for summary enforceability may impugn before the appeals court to stay summary enforceability , provided that he furnishes surety that ensures execution of the judgement issued by the court abode exists for them.
  Second : The one who has been adjudged for summary enforceability may impugn before the appeals court to stay summary enforceability , provided that he furnishes surety that ensures execution of the judgement issued by the court .
  Article (234):- The judgement of summary enforceability revokes the period of notification of the debtor.
  Sub-section Two
Enforcement of Judgements and Collection and Fines Resolutions
  Article (235):- The collection and fines resolutions as well as the judgements issued by customs cases shall be enforced after acquiring irrevocable status by all means of enforcement and that upon the movable and immovable funds of those charged in accordance with legal fundamentals in force
  Article (236):- When it is impossible to collect the prescribed or adjudged amounts in favour of the Customs Authority from the movable and immovable funds of the debtors ,the aid of imprisonment may be enlisted to collect such amounts and that in the ratio of one day for each (8)dinars or(208)riyals that have not been collected.
  It shall not be permissable to have the period of imprisonment exceed ,in any case, one year in respect of each judgement or resolution.
  The customs fine shall be lowered to what equals the actual period of imprisonment.
  Article(237):- The customs Authority shall have the right to apply within the limits prescribed in the preceding article for re-imprisonment of the adjudged who has been released in the event of his default of the conciliatory settlement contract and payment of what is resolved or adjudged.
  Article (238):- The imrisonment provided for in Article (236) shall not affect the right of the Customs Authority to collect the amounts outstanding on the violators or those responsible for smuggling or the prescribed expropriations,unless straitened circumstances are established by a decisive judicial judgement in accordance with laws in force.
  Article (239):- The imprisonment resolutions and memorandums of error issued by the competent authorities may be enforced and the enforcement notifications notified by means of the customs employees and policemen.
  Article (240):- The customs Authority shall be exempted from all enforcement costs and form the furnishing of guarantees or insurance in all the cases in which that is imposed by the law.
  Section Seven
Customs Violations And Their Fines
  Sub –Section One General Provisions
  Article (241):- The customs fines and expropriations provided for in this law are deemed to be civil compensation to the Customs Authority and are not covered by the provisions of amnesty laws.
  Article (242):- When the violations are many the fines shall be due in respect of each separately .The sterner fine will suffice if the violations are inter–related in a manner that dose not allow their separation.
  Article(243):- By fees, wherever mentioned ,is meant the imposition of the customs fine in a certain percentage of the customs duties and other fees and taxes which the Customs Authority charge and which have been subjected to loss.
  Article (244):- 1- With the exception of designated restricted goods the customs fine shall be imposed and shall not exceed the rate appearing in paragraphs (a)and(b) of item no, (1).of Article (271)of this law and that on the following:-
  a. Imported or exported goods by smuggling whose value dose not exceed (37.5)dinars or (975)riyals
  b. The effects and things prepared for personal use and the implements and gifts of travellers whose value dose not exceed (255 dinars) or (6.630)riyals and are not declared at the customs centre upon entry or taking out and are not exempt from fees.
  The seized goods may be returned wholly or partially to its owners, provided that the limitation imposed by provisions in force are observe.
  2- With the exception of the cases which are deemed equal to smuggling and covered by Article (271) of this law, there shall be imposed on the violations shown in the following subsections of this section the fines determined for them.
  3- The competent court shall order the highest fines provided for in this law in the following aggravating circumstances:-
  a. Delay in presenting the prescribed certificates for the discharge of statements placing fines in abeyance if the period of delay exceeds one year.
  b. A violation in the cargo statement as regards the place of shipment being a state under economic boycott.
  c. The commission by the violater of a precedent falling under the provision of Articles (268) and (269) of this law and the repetition of one of the acts provided for two years from the date of commission of the act shall be considered a precedent .
  d. Discovery of goods placed in hide-outs prepared for their hiding or in a hiatus or empty spaces not assigned for the containment of such goods.
  e. The coupling of the smuggling crime or what is deemed to be so with the violation of obstruction or the violation of refusal to stop.
  Sub- section Tow
Violations of Statements on condition of consumption
  Article (245):- A find ranging between one fold and three folds of the fees shall be imposed for the following violations of statements on condition of consumption of goods:-
  1- The statement which is disparate in type, origin or source.
  2- The statement which is disparate in value and which entails an increase exceeding 10% of what is permitted or 5% of the weight , number or measurements.
  Article (246) : - A fine ranging between (30)and (127.5)dinars or (780)and (3.315)riyals shall be imposed for each of the other violations of statements of condition of consumption not covered by the provisions of the preceding article.
  Sub-section Three
Violations of Export Statements
  Article (247):- a .A fine ranging between one half to the equal of the value of the goods shall be imposed for violations of export statements as follows:-
  1- The statement which is disparate in typw.
  2- The statement which is disparate in value and which entails an increase exceeding 10% of what is permitted or 5% of the weight, Number or measurement .
  b. A find ranging between one half and the equal of the value of the goods shall be imposed for violations of export statements which may lead to being rid of export licence entry and reissue and that in the following cases:-
  1- The statement which is disparate in type.
  2- The statement which is disparate in value and entails an increase exceeding 10% of what is permitted or 5% of the weight number or measurements .
  Article (248):- A fine equalling the value to two- folds the value shall be imposed for violations of export statements which may lead to benefit from an unjustified refund of fees whose amount exceeds(50)dinars or (1.300) riyals.
  Article (249):- A fine ranging between (30)and (127.5)dinars or (780)and (3.315) riyals shall be imposed for each of the violations of export statements that are not covered by the provisions of the preceding two articles.
  Article (250):- As regards the violations of statements of conditions placing fees in abeyance , subject of part Eight of this law ,the provisions applied as regards violations of statements of condition of consumption referred to in Articles (245)and (246)of this law shall be applied.
  Sub- section Four
Violations of Condition Placing Fees in Abeyance
  A- Common provisions:-
  Article (251):- A fine ranging between the equal and three –folds the fees and provided that it shall not be less than one half the value, shall be imposed for violations of goods accepted in the condition placing fees in abeyance or their use outside the permitted places or for other than the special purposes for which they were entered or their allocation for other than the purpose they were designed for or their irregular or unlawful change or disposal, before notification of the Customs Authority and submission of the required transactions.
  Article (252):- A fine ranging between(67.5)and (390)dinars or (1.755)and (10.140)riyals shall be imposed for the transport of passengers or goods within the country on motor cars accepted in the condition placing fees in abeyance in a manner contrary to the provisions of laws and regulations in force.
  B –Transit Goods Violations:-
  Article (253):- A fine ranging between (15 ) and (22.5)dinars or (390)and (585)riyals shall be imposed for each day of delay or part thereof and provided that the fine shall not exceed the value of the goods for violations of delay in submitting goods sent in transit to the exit office or to the internal destination office after elapse of the periods prescribed therefor in the statements.
  Article (254):- A fine ranging between (30)and (127.5) dinars or (780) and (3.315)riyals shall be imposed for violations of passage as follows:-
  1- Submission of the (necessary)prescribed cer tificates for exoneration and payment of passage statements after elapse of the periods prescribed for that.
  2- Breaking of lead and buttons and removal of customs seals on transit goods , without that barring application of the provisions of Article (271) in the event of the existence of a shortage in goods being established.
  3- Change of the course and routes prescribed in the passage statement without the approval of the Customs Department.
  4- Violation of any of the legal provisions and conditions of passage shown in the customs regulations which have not been mentioned in the preceding paragraphs.
  C- Warehouses Violations
  Article (255):- A fine ranging between (30) and (127.5) dinars or (780) and (3.315)riyals shall be imposed for violations of the provisions of genuine, special and pseudo warehouses , and such fine shall be collected from the owners on the investors in warehouses.
  D- Free Zones Violations:-
  Article (256) A fine ranging between (30)and(127.5)dinars or (780)and (3.315)riyals shall be imposed for violation of the provisions appearing in customs laws and regulation concerning free zones.
  E- Temporary Admission and Re-Export Violations:-
  Article (257):- Fines equalling and upto three –folds the fees and provided that these shall not be less than one half the value shall be imposed for the following violations :-
  1-Change of the goods temporarily admitted or re-exported, whether wholly or in part, with other goods.
  2-Non- presentation of the goods accepted in the condition of temporary admission to the Customs Authority upon every demand.
  3-Obtaining temporary admission without justification.
  Article (258):- A fine ranging between (7.5)and (22.5)dinars or (195)and (585)riyals shall be imposed for each week of delay or part thereof ,and provided that the fines shall not exceed the value of goods temporarily admitted (including tourist motor cars) as well as violations of delay in arrival of re-export statements after elapse of the prescribed periods therefor.
  Article (259):- A fine of between (30)and (127.5)dinars or (780)and (3.315)riyals shall be imposed for the following temporary admission violations:-
  1- Submission of the prescribed certificates that are necessary for the exoneration , payment and undertaking of temporary admission or re-export after the elapse of the regulatory period .
  2- Breakage of lead, buttons or removal of customs seals on despatched goods in re-export statements without that barring application of the penalty provided for in Article (271)of this law in the event of the presence of a shortage in goods being established.
  3- Change of the places specified for the presence of temporary admission goods without the approval of the Customs Authority.
  4- Change of routes prescribed in the re-export statement without the approval of the Customs Authority.
  5- Violation of any of the conditions of temporary admission or re-export other than that which has been mentioned.
  Sub-section Five
Cargo Manifest Violations
  Article (260):- A fine of the equal or three –folds the fine and provided it is not less than 50% of the value of the goods shall be imposed for the following violations:-
  1- An unjustified shortage in what has been entered in the cargo manifest or whatever takes its place, whether in the number of parcels or in their contents or in the quantities of the excess goods , and in the cases where it is difficult to determine the value and the fees ,a fine shall be imposed for each parcel of not less than(30)and not more than (390) dinars or not less than (780) and not more than (10.140)riyals.
  2- An unjustified increase over what has been recorded in the cargo manifest or whatever takes its place, and in the increase appear parcels carrying the same markings and numbers that have been placed on the other parcels, then the said excess parcels shall be subject to higher duties or those that are covered by the prohibition provisions.
  Article (261):- The provisions applied for violations of statement of condition of consumption referred to in Article (245) of this law shall apply to violations of the cargo manifest or whatever takes its place as regards value (when available) or type or place of shipment.
  Article (262):- A fine of (30) and upto (127.5) dinars or (780) and upto (3.315) riyals shall be imposed for the following cargo manifest violations.
  1.The statement that several closed parcels and collected together in any manner are one parcel in the cargo manifest or whatever takes its place, with due regard for Article (54) of this law concerning containers, drums and trailers.
  2. The non-submission of the cargo statement or whatever takes its place and the documents referred to on Article (39) of this law upon bringing in or taking out, as well as delay in submission of the cargo statement or whatever takes its place longer than the period provided for in the said article.
  3- The Absence of a regulatory cargo statement or whatever takes its place or the presence of a cargo statement contrary to the actual cargo.
  4- Ommission of what must be incorporated in the cargo manifest or whatever takes its place, other than what has been mentioned in the preceding two articles.
  5- Import by mail of closed bundles or cans not carrying the regulatory cards in contravention of the provisions of Arab and international postal agreements and the internal postal provisions in force.
  6- Cargo manifest violations other than those that are mentioned in the preceding articles.
  Sub-section Six
Cruise and possession Violations (Land ,sea and Air)
  Article (263):- A fine ranging between (127.5)and (652.5)dinar or(3.315)and (16.965) riyals shall be imposed for the following violation :-
  1- possession or transport within the customs domain of goods subject to the control of such domain and that in an irregular manner or in a manner that contravenes the contents of the transport voucher.
  2- The undertaking by vessels whose tonnage is less than(200)marine tons of transporting limited , restricted ,or goods subject to excessive duties or designated restricted goods and that within the customs domain (sea),whether these have been mentioned in the cargo manifest or not, or changing their course within the domain in other than conditions arising out of a marine emergency or force majeure.
  3- The docking of vessels, landing of aircraft or the parking of other means of transport in other than the places assigned to them and permitted by customs.
  4- Departure of vessels , aircraft or other means of transport from the harbour or the customs domain without permission from the Customs Department.
  5- Docking of vessels of any tonnage or the landing of aircraft in other than the ports or airport assigned for that and in other than condition of marine emergency or force majeurew without notification thereof to the nearest customs centre.
  Sub-section Seven
Miscellaneous Violation
  Article (264):- a . A fine of (30)and upto (652.5)dinars or (780) and upto (16.965)riyals shall be imposed for the following violations:-
  1- Non- submission of the original invoice referred to in Article (37)of this law or the submission of any documents contravening the form.
  2- Transfer of goods from one means of transport to another its re-export without a declaration or regulatory permit.
  3- Lading or unloading of trucks , motor cars and other means of transport , apart from vessels and aircraft, or drawing of goods without permission from the Customs Authority or in the absence of its employees or outside the regulatory determined working hours or in violation of the terms prescribed by the Customs Authority ,or their unloading in other than the places assigned for that ,if such acts take place in the customs precincts.
  4- Non-retention of registers and documents and the like in accordance with Article (98) of this law and not relaining them for the period specified in Article(190) of this law or refrain from their submission.
  5- Non- adherence of customs clearers by the regulations defining their duties, in addition to the conduct penalties that can be is sued in this respect in accordance with the provisions of Article (178) of this law.
  6- Established shortage in goods present in the customs warehouses after having been received in an apparently sound condition if its quantities cannot be established .
  b. A fine ranging between (322.5)and (1.297)dinars or(8.385)and (33.735)riyals shall be imposed for the violation of loading or unloading of vessels and aircraft or drawing of goods therefrom without the permission of the Customs Authority or in the absence of its employees or outside the regulatory determined working hours or in violation of the conditions determined by the Customs Authority or their unloading at other than the places assigned for that ,if such acts take place within the customs precincts.
  Article (265):- A fine of the equal of and upto three folds the fees, provided it is not less than one half the value, shall be imposed in accordance with the condition and reservations determined by the Customs Authority on :-
  a. Violations of use of things covered by exemption or by a lowered tarrif in other than the purpose or aim for which they were imported ,or their change, sale or disposal in an irregular manner and without the prior permission of the Customs Authority and without completion of the required regulatory transactions in their regard.
  b. Change of specifications of motor cars or vehicles from goods transport motor cars or motor cars of special usages to passenger transport motor cars.
  c. Import of spare parts or parts of types of goods which in their totality constitute complete or nearly complete types , whether arriving in the name of one imported or several importers , and whether cleared at one customs centre or several customs centres at the same time or at different times in a manner leading to the entry of limited or prohibited goods or leading to benefit from the difference in fees of complete or nearly complete types or in a manner violating laws and regulations in force.
  Article (266):- Apart from the case shown in Article (248) of this law, a fin the equal of and upto tow-folds the value shall be imposed in the event of refund of customs duties and taxes without due right.
  Article (267):- A fine ranging between (30)and (127.5)dinars or (780)and (3.315)riyals shall be imposed for each for the following violations ,if not already covered by previous articles of this section:-
  1- Averting or commencing to avert the conclusion of customs transactions.
  2- Non- preservation of the seals ,buttons or lead placed on parcels or means of transport or the warehouses, without that leading to a shortage in or change of goods.
  3- Non-adherence by those concerned with their undertakings or guarantees given by them to the Customs Authority ,with due regard for provisions of Article (269)of this law.
  4- Every other violation of this law and regulations and resolutions in implementation thereof.
  Section Eight
Smuggling and its penalties
  Sub- section One
Definition of Smuggling and what is Judged to be smuggling
  Article(268):- Smuggling is the bringing in of goods into the country or taking them out of it in violation of the provisions of this law and the provisions in force through other than the customs department.
  Article (269):- For the purposes of application of this law the following shall be considered smuggling :-
  1-Upon bringing in not taking the goods to the first customs center or department.
  2- Not following the roads specified in accordance with legal and regulatory provisions for bringing in , taking out and crossing with goods. 
  3- Unloading or lading of goods form and to vessels in a manner violating regulations and on shores where there are no customs centres or departments or within the customs marine domain.
  4- Unloading or lading goods from and onto aircraft in an illegal manner outside regular airports or casting away of goods during aerial transport ,with due regard for the provisions of Article (59) of this law, and also the unloading of goods from means of transport outside customs centres and departments in a manner that violates the provisions of this law and the executive regulation.
  5- Non-declaration at the entry or exit customs of imported or exported goods without a cargo manifest, and in that shall be included what passengers bring with them, with due regard for the provisions of Article (244).
  6- By-passing of customs centres and departments of goods upon entry or exit without declaring them.
  7- Discovery of undeclared goods at customs centres and departments placed in hiding places specially prepared for their hiding or in a hiatus or empty place which are not usually assigned for containing such goods.
  8- Increase, shortage or change without legal justification in parcels or in their contents and which have been accepted in a condition placing fees in abeyance, subject or part Eight of this law, and which are discovered after the goods leave the customs entry centre or department.
  This provision shall encompass the goods that have crossed the country by smuggling or without completion of transactions.
  9- Non-submission of proofs required by the customs Authority to exonerate statements of conditions placing fees in abeyance, subject of part Eight of this law.
  10- Taking out goods from free zones or customs warehouses or stores to the customs domain without completion of customs transactions.
  11- Contravening statements designed to import or export designated restricted , prohibited or limited goods by means of forged or fabricated documents or designed to import goods by way of tampering with value to surpass the monetary allocations specified in provisions issued in this regard by means o forged or fabricated documents.
  12- Submission of documents or lists that are forged or fabricated or placing or placing violating marks with intent to be rid of settling customs duties or other fees and taxes , wholly or partially ,or with intent to exceed prohibition or restriction provisions.
  13- Transport and possession of designated restricted, prohibited or limited goods without submitting evidence supporting their import in regular manner.
  14- Transport and possession of goods subject to the control of the customs domain within such domain without regular documents.
  15- Non re-import of goods whose export is prohibited and temporarily exported for any purpose whatsoever.
  16- Declared prohibited goods with their genuine nomenclature before obtaining a permit for their entry or exit.
  17- An increase over what is permitted in re-export statements which could lead to unreality of the statements of conditions placing fees in abeyance .
  18- Non-re-export (taking out) of mator cars that were brought in or imported temporarily upon the elapse of one year from the date of end of the validity of the customs document according to which these were temporarily brought in.
  Sub –section Two
Criminal Liability
  Article (270):- The presence of intent in smuggling crimes shall be a condition for criminal liability.
  In determining liability the criminal provisions in force shall be duly observed , and in particular, the following shall be considered criminally liable:-
  a – Original perpetrators .
  b- Patens in the crime.
  c- The intervenors and incisors 
  d. Possessors of smuggled materials.
  e. Drivers of the means of transport used in the smuggling.
  f. Tenants or beneficiaries of shops and places in which the smuggled goods were deposited.
  g. Owners of the means of transport , shops and places mentioned in items (e) and (f) of this article , if their knowledge thereof is proved.
  Sub – section Three Fines
  Article (271):- Without prejudice to other provisions in force that may entail criminal liability and penalties for smuggling crimes and what is judged to be so, the customs penalty for smuggling and what is judged to be so shall be imposed in the following manner:-
  1. A customs fine which shall be akin to a civil compensation for the customs Authority as follows:-
  a. From two-folds and upto four-folds the value as regards designated restricted goods.
  b. From the equal of to upto three-folds the value and fees together for prohibited or restricted goods.
  c. From the equal of and upto three-folds the fees on goods subject to fees if not prohibited or restricted, provided that the fines shall not be less than the equal of their value.
  d. From (20) to (85) Arab accounting dinars for goods not subject to fees and which are not prohibited or limited.
  2. Expropriation of the goods subject of smuggling or a judgement equalling their value when not seized or when escaping seizure. The competent court may rule expropriation of the means of transport, equipment and materials that were used in smuggling, with the exception of vessels and aircraft unless these were prepared or hired for this purpose, or rules what equals their value when not seized or when these have escaped seizure.
  Article (272):- The competent courts shall issue judgements with the penalties provided for in the preceding article and in that shall follow the fundamentals and procedures that are determined by the laws in force.
  Article (273):- Without prejudice to the provisions of Article (271), the Chairman of the Authority or whomsoever he may depute, can decide expropriation of the seized goods and means of transport in the event of flight of the smugglers and their not being traced or identified and that if their value does not exceed (2,602.5) dinars or (67,665) riyals. If the value of the goods exceeds this amount, the customs court may decide as a matter of urgency expropriation of the seized goods in such case.