اليوم الجمعة الموافق : 22 - يناير - 2021


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  Part Sixteen
Sale of Goods

  Article (274): - a. The Customs Authority may sell off the seized goods as animals, damageable or leakable goods or goods whose condition endangers the safety of other goods or the installations they are in.
  b. By permission of the Chairman of the Authority or whomsoever he deputes it shall be permissible to sell seized goods after the elapse of a certain period from the date of their seizure to be determined by resolution of the minister. By permission of the Chairman of the Authority or whomsoever he deputes it shall also be permissible to sell the seized goods whose value drops noticeably. In implementation of this article the sale shall take place according to a minute in which is recorded the condition of the goods, and the reason for its sale without need for notification of those concerned or awaiting the issue of a judgement from the competent court.
  If such judgement is issued later and requires the return of such sold goods to their owners, they shall be paid the remainder of the outcome of the sale after deduction of the amounts that are provided for in Article (279) of this law, if necessary.
  Article (275):- The Customs Authority may sell the goods in regard which the regulatory period of safekeeping in customs warehouses or in the squares of the customs precinct or its wharves has elapsed. Such provisions shall also apply to the things left in trust with the Customs Departments by travellers. The period of safekeeping shall be determined by the minister.
  It may also sell goods of the types mentioned in paragraph (a) of the preceding article when these are present in the customs precinct and that within the safekeeping period if symptoms of disease, rotting or danger to the soundness of other goods become evident, provided that this shall be established in accordance with a minute and the owners of the goods or their representatives notified of that, if possible: otherwise by notification in the Customs Department.
  Article (276):- The Customs Department shall also undertake the sale of the following:-
  a. Goods, things and means of transport that have become the absolute property of the Customs Authority as a result of a judgement, conciliatory settlement, written relinquishment or by expropriation according to Article (273) of this law.
  b. The goods that have not been drawn from the genuine, special and pseudo warehouses within the regulatory periods and which are sold in accordance with the provisions of Articles (111,119,and 125) of this law.
  c. Goods and things of meager value whose owners have not been known and which have not been claimed by anyone during the safekeeping period.
  Article (277): Sales that are effected in accordance with the provisions of the preceding articles shall not lead to the filing of any suit for impairment or damage against the customs, with the exception of the instance in which a clearly gross mistake has been committed.
  Article (278):- a. The provisions of Articles (274,275 and 276) shall be applied to prohibited or restricted goods.
  b. The sales provided for in the preceding articles shall be effected by public auction and according to the fundamentals and conditions determined of the minister published in the Official Gazette.
  The goods , things and means of transport shall be sold duty-free and exempt of other fees and taxes , with the exception of brokerage which will be borne by the purchaser.
  c. Prohibited or restricted goods or goods whose import is limited or permitted may be sold to the limiting quarters or other public quarters, the public sector quarters or to it’s own account according to the conditions determined by the minister.
  Article (279):- The proceeds of the sale shall be distributed in accordance with the following order :-
  1- Costs of the sale operation.
  2- Costs incurred by the Customs Authority of any sort whatsoever.
  3- Customs duties.
  4- Other fees and taxes according to their precedence in the date of issue of their respective legislations.
  5- Fees for safekeeping in customs warehouses and stores encompassing opening, wrapping, transport, porterage ,etc.
  6- Warehousing fees.
  7- External transport fees when necessary.
  The fate of the amoment shall be determined as follows:-
  a. Abandoned Goods :-
  1- If the sold goods are of the type whose import is permitted on the day of the sale, the remainder of the amount shall revert to those concerned, provided they claim it.
  2- If the sold goods are of the prohibited type or whose import is prohibited the remainder of the amount shall be entered as revenue into the public treasury.
  b. Goods that are regularly imported and relinquished in favour of the Customs Authority, the remainder amount shall be entered as revenue into the public treasury.
  c. The goods relinquished to the Customs Authority in accordance with a conciliation deed and for whose exportation a decisive and final judgment is issued, the amount shall be distributed according to the provisions of Article (208) of this law.
  d. seized goods :-
  The remainder amount shall be held in trust in anticipation of its refund to its owners or its distribution to its account according to the conditions determined by the minister.