اليوم السبت الموافق : 16 - يناير - 2021


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  Part Five
Distinguishing Elements of Goods (Origin – Source – Type- Value)

  article (32) :- The origin of goods is the country of their production, and the source of goods is the country from which these have been imported directly.
  Article (33) :- Imported goods are subject to establishing origin. A resolution of the minister concerned shall determine the conditions for establishing origin and the cases of exemption from establishing such origin.
  Article (34) : Coods imported from other than the country of origin after being placed for consumption in that country shall have applied to them the tarrif of the country of origin or the country of source, whichever is higher.
  If the goods has had manufacture added to it in other than the country of origin then it shall be subject to the tarrif applied to the country of origin or the country of manufacture according to the degree of manufacture and in accordance with rules established by the resolution of the competent minister based on the proposal of the Chairman of the Authority.
  Article (35) : (a) Resolutions on symmetry and itemisation of goods for which there is no there is no mention in the tarrifs schedule shall be issued by the Chairman of the Authority in accordance with the rules appearing in such schedule, and these resolutions shall be published in the official Gazette.
  (b) With due regard for the interpretive clarifications of tarrifs issued by the League of Arab States additional clarifications of customs tarrifs and their conditions of application shall be issued by the Chairman of the Authority by resolutions in which he shall determine commencement of implementation, and these shall be published in the official Gazetter.
  Article (36):The value that must be declared in imports for the condition of consumption and for conditions in abeyance for duties is the ordinary value of the goods, and this shall be determined according to the following fundamentals:-
  1- For determination of this value the time of recording the declaration at the customs centre shall be taken into account.
  2- It is presumed that the goods have been handed over to the purchaser at the place of its entry at the frontiers.
  3- It is presumed that the sellor has incorporated in the value all that has been expended on its sale and handing over at the place of entry at the frontiers.
  4- Costs of transportation within the country and the fees and taxes required on the goods after their being entered do not fall within the concept of ordinary value.
  5- It is presumed that the sale took place in a free competitive market between a purchaser and sellor independent of each other, whereby:-
  a. Payment of price by the purchaser is his sole real obligation to the sellor.
  b. The agreed upon price is not influenced by commercial, financial or other relations between the sellor and / or his partner on the one hand and the purchaser and / or his partner on the other hand, save for relations arising out of the sale itself, be such relations contractual or otherwise.
  c. Neither the sellor or his partner, be they natural persons or body corporates and whether in a direct or indirect manner shall have revert to them any part of the outcome of the sale of the goods subsequently or its relinquishment or use.
  Partners in the business are any two persons one of whom has an interest in the trade of the other or both have a common interest in some trade or a third person has an interest in the trade of each of them, whether these two persons are bodies corporate or incorporate.
  6- If the goods are manufactured in accordance with a patented invention or model or bearing a foreign trade or manufacture mark, then the ordinary value must include the value of the right to sue such invention, design, model, manufacture mark or trade mark of such goods.
  The customs Department shall have the right when required, to increase the declared value in a manner making it appropriate to the real value and in accordance with the provisions of this article.
  When the value of the goods is written in a foreign currency it must be exchanged into the local currency on the basis of the exchange rate set by the Central Bank and notified to the Customs Authority.
  Article (37) : In principle each declaration must be accompanied by an original invoice endorsed by the chamber of commerce or any other body accepted by the Customs Authority and which establishes the correctness of the prices and origin. Such lists must also be endorsed by the consular missions when present in the city from which they are issued: The Customs Department has the right to demand documents, contracts, correspondence, etc. related to the transaction without being limited by their contents or by the lists themselves and without there being any limitation of the powers of assessment granted to it. The Customs Authority has the right to accept two separate documents to establish origin and value.
  Article (38): The value declared in export is the value of the goods at the time of registering the customs declaration to which are added all costs until the goods leave the frontiers. Such value does not include:-
  1- Fees and taxes imposed on exports.
  2- Internal fees and taxes and production taxes and others that are refunded upon export.