logo

اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

main menu

  Part Nineteen
Prescription

  Article (283):- a. No one shall have the right to demand of customs refund of duties or taxes on whose payment more than three years have passed.
  b. The insured a moment of different types shall revert finally to customs duties and other fees and taxes within the periods and conditions determined by the Customs Authority, if those concerned donot, within the specified period, submit the document and fulfill the conditions that enable determination of these insurances.
  In all cases, it shall not be permissable to demand the excess amount over what has been reveted to customs duties and other fees and taxes (remaining balance) after the elapse of four on the date of payment of the a moment of insurance, except if the delay was caused by customs or by reason of suits filed with the courts or for an acceptable excuse.
  Article (284):- The responsibility of the Customs Authority and its subordinate branches ends after the lapse of five years over each ending year of compulsory retention of registers, receipts declarations and other customs documents related to the said year, and it cannot be obligated to produce such registers, receipts , declarations and documents except if there are cases that are still under consideration.
  Article (285):- The rights of the Customs Authority are prescribed in the following cases:--
  a. suits in customs violations , excepting smuggling violations , cannot be accepted after the elapse of three years commencing from the date of their occurrence
  b. A suit in customs smuggling crimes cannot be accepted with the elapse of ten years commencing from the date of their occurrence
  c. Suite in duties, taxes , fines , expropriation and other rights cannot be accepted after the elapse of three years from the date of their begin entitled.