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Part Eighteen
Lien of the Customs Authority
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Article (282):- The Customs Authority shall, for the collection of customs duties and other fees and taxes it is charged with collection thare of and collection of finds, compensations, expropriations and refunds, enjoy a general lien on the funds of those charged there with, whether movable or immovable, even in the cases of insolvency and in preference over all dets , save those related to the maintenance of things, judicial expenses borne by others and the debts that have a general lien on movable funds. |
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