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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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  Part Three
Principle of Application of Customs Tarrifs

  Article (8) : -Goods that enter or leave the territory of the Republicin whatsoever form shall be subject to the customs duties determined in the tarrifs and the other fees and taxes that are prescribed , save those that are excepted in accordance with the provisions of this law or in accordance with agreements or other legal provisions.
  Article (9) :- The ordinary tarrifs duties shall be applied to the goods of all states, with due regard for the provisions of Article (10) and (13) of this law.
  Article (10) :- The preferential tariffs duties shall be applied to some states in accordance with agreements concluded in this respect. In this case it shall be a condition that the economic interests of the Republic and reciprocal treatment are taken into consideration.
  Article (11) :- Customs duties shall be imposed , amended or revoked by law. The Presidential Council may issue the customs tarrifs and its amendments upon the proposal of the Tarrifs Council Composed of:-
  1- The Minister
  Chairman
  2- Minister of Supplies and Trade
  Member
  3- Ministry of industry
  Member
  4- Chairman of the Authority
  Member
  5- Director responsible for Tarrifs affairs at the Authority
  Member
  and that by Resolution on Law with due regard for Article (95) of the Constitution.
  Article (12) :- with due regard for Article (11) of this law, it shall be permissible by resolution of the presidential Council upon the proposal of the Tarrifs Council, to:-
  (1) Subject imported goods to a compensatory duty in the following two cases:
  a. When in the country of origin it enjoys direct assistance when exported.
  b. When one of the states lowers prices of its goods in a manner entailing unmarketability of goods of the Republic.
  (2) Adoption of measures necessitated by conditions when some states adopt measures that harm the interests of the national economy.
  Article (13) :- with due regard for Article (11) of this law, it shall be permissible by resolution of the Presidential Council, to impose utmost tarrifs duties not exceeding two-fold the ordinary tarrifs on goods of some states, provided that it shall not be less than 25% of the value of the goods.
  Article (14) : The resolutions referred to in Articles 11,12 and 13 shall have the force of law and must be placed before the legislative authority within a fortnight of their issue. If they are not approved all force of law they enjoyed shall cease and shall remain in force in respect of the preceding period during which they were en-forced.
  Article (15):- With due regard for Article (11) of this law, the resolutions and laws related to customs tarrifs shall determine the date of their coming into force, provided that such date shall not be prior to the date of their promulgation.
  Article (16):- Goods declared to be placed in the condition of consumption or export shall be subject to the customs tarrifs in force on the date of recording their detailed statements, unless the contrary thereof is stated in the core of the laws amending the tarrifs.
  As for goods prepared for export on which duties have been paid in full prior to entry into the customs precinct, the part which has not been so entered, shall be subject to the tarrif in force at the time of entry.
  Article(17):- when fees have to be cleared and which have been adjudged on goods deposited in the store by reason of the end of the period of depositing and regulatory extension thereof not having been obtained, the text of the tarrif in force on the day of the end of the period of depositing shall be ap – plied, Goods that have been drawn from the store in an illegal manner, or whose shortage is noticed upon review of store accounts, shall be subject to the tarrif in force on the date of the last draw therefrom or the date of discovery of the shortage or the date of its occurrence if such determination has been possible, whichsoever is the highest.
  Article (18) : Goods whose duty is held in abeyance in accordance with article (8) of this law and which have not been submitted to the Customs Department, shall be subject to the tarrif duties in force on the date of recording such details or the date of end of the period granted, whichever is higher.
  AS for the goods that are submitted to the Customs Department by their relevant owners with the purpose of placing them for consumption , the tarrif in force in accordance with the provisions of Article (16) of this Law shall be applied.
  Article (19): - Goods Leaving the free zone to be placed for consumption shall be subject to the same fundamentals and procedures of import from a foreign origin and the tarrif duty in force in accordance with the provisions of Article (16) of this law.
  Article (20) :Goods that are sold by the Customs Department to be placed for consumption in accordance with the provisions of this law shall have the tarrif in force on the day of sale applied to them.
  Article (21) : The tarrif in force shall be applied to the goods subject to relative (value) duty according to the condition they are in. As for goods that are subject to a qualitative (determined) duty then such duty shall be collected on them in full regardless of their condition, unless Customs ascertain that they have been damaged by majeure or a sudden accident, when the amount of the qualitative duty shall be lowered in ratio to the damage sustained by the goods.
  Article (22) : The provisions of Articles 15,16,17,18,19,20 and 21 of this law shall apply to all other duties and taxes that must be collected by customs, unless there be a provision to the contrary thereof.