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اليوم الخميس الموافق : 23 - نوفمبر - 2017

   

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  Part Eight
Conditions of Duties in Abeyance

  Section One
General Provisions
  Article (86): -Goods may be brought into the Republic and transported from one place to another inside it or through it with placing the payment of customs duties and other fees and taxes thereon in abeyance.
  In such cases it shall be a condition that guarantees in cash, banker’s guarantees or guaranteed undertakings ensuring the fees and taxes are presented in accordance with the regulations issued by the Customs Authority.
  Article (87): -Guaranteed obligations are disclaimed and the banker’s guarantees or insured fees and taxes are returned against disclaimer certificates in accordance with the conditions determined by the Customs Authority.
  Section Two
Transitory Goods (Transit)
  A-General Provisions
  Article (88) : Goods of foreign origin may be transported in accordance with the transitory system (transit), whether such goods have entered the frontiers to leave from other frontiers or are sent from one customs centre to another, provided that the last transportation is not by sea except by guarantees ensuring customs rights.
  Article (89) : Transit operations may not be undertaken except in the customs centres that are permitted to do so.
  Article (90) : Goods passing through in accordance with the transit system are not subject to restriction or prohibition unless there is provision to the contrary thereof in the laws and regulations issued by the competent authorities.
  B- Ordinary (Transit) Passage
  Article (91) : Goods may be transported according to the ordinary passage system on all roads appointed by the Customs Authority and by various means of transport at the responsibility of the signatory of the undertaking and the guarantor.
  Article (92) : The provisions concerning detailed declaration and inspections provided for in this law shall apply to the goods referred to in the preceding article.
  Article (93) : The goods that are transported in the condition of ordinary passage shall be subject to the conditions that are determined by the Customs Authority as regards the compressing of parcels and containers and as regards the means of transport and the submission of guarantees and other undertakings.
  C-Special (Transit) Passage
  Article (94) : Transportation in accordance with the special passage system shall take place by means of railroads and by transport companies on licensed motor cars and aircraft by resolution of the Authority and that at the responsibility of such bodies and establishments.
  Transport companies shall be licensed according to numbers, conditions and specifications determined by the Chairman of the Authority in a manner that does not contravene any other law.
  The resolution on the licence shall include the guarantees that must be submitted and all the other conditions. The Chairman of the Authority may halt such licence for a specified period or revoke it when the conditions and instructions determined by the Authority are impaired or in the event of misuse of the condition of special passage by committing acts of smuggling on licensed means of transport.
  The resolution halting the licence or revoking it shall be final and not admitting any form of review whatsoever.
  Article (95) : By resolution of the Chairman of the Authority the roads and routes on which transportation can take place in the condition of special passage shall be determined along with the conditions of such passage, with due regard for agreements concluded with other states.
  Article (96) : The provisions of procedures related to detailed declaration and detail inspection shall not apply to goods sent according to the condition of special passage. In this regard a brief statement and overall inspection shall suffice, unless the Customs Department considers the carrying out of detailed inspection necessary.
  Article (97) : The provisions of special passage provide for in this law shall be applied for the purposes of implementing agreements that incorporate provisions on passage, unless the contrary thereof is provided for in such agreements.
  D- (Transit) Passage on International Documents
  Article (98) : Transport in accordance with the interstate passage system is permitted to companies and organizations so licensed by the Chairman of the Authority after submission of the guarantees determined in the licensing resolution. Such transport shall take place according to unified international books or documents and on motorcars of specific specifications.
  The customs Authority shall determine samples of the unified international documents or transport books according to the system of passage on international documents, matters of compressing and the specifications of motor cars that are permitted to undertake such transportation.
  E-Transport from Center One to Center Two
  Article (99) : In the event of transport from center one to center two the persons concerned may be exempted from making a detailed declaration. In such case, they must produce to the first center:-
  1- Road papers or cargo lists and other documents that are determined by the Customs Authority.
  2- Submit a brief statement thereon endorsed by a guaranteed undertaking whose sample is determined by the Customs Authority. Such brief statement may be replaced by a shipment statement prepared in the country of source in the cases that are determined by the Customs Authority.
  Article (100) : Customs employees at the entry center have the right to carry out an inspection to ascertain the correctness of the contents of the brief statement.
  Article (101) : The brief statement referred to in Article (99) of this law maybe replaced by an accompanying memorandum prepared by the customs employees at the first center, and that in the cases and according to conditions that are determined by the Customs Authority.
  Section Three
Warehouses
  A- General Provisions:
  Article (102) : Goods may be deposited in warehouses without the payment of duties and taxes in accordance with the provisions of this section. Such warehouses shall be of three types:
  1. Genuine 2. Special 3. Pseudo
  Article (103) : All accesses to the places reserved for genuine and special warehouses shall be locked with two different locks, the keys of one of them remaining in the possession of the person concerned.
  Article (104) : goods shall not accepted at all types of warehouses except after production of a deposit statement prepared in accordance with the terms set in Article (56) and the articles thereafter of this law and inspection shall take place in accordance with the rules that are provided for in Article (63) and the articles thereafter of this law.
  The Customs Department may, for control of movement of goods accepted into the warehouses, hold special registers in which all operations related to them are recorded and these shall be a reference for the tallying of warehouses sets against the entries.
  Article (105) : The customs Authority shall determine the conditions of practical implementation of the condition of various types of warehouses.
  B- Genuine warehouses
  Article (106) : The establishment of a genuine warehouses shall be permitted by resolution of the minister upon the proposal of the Chairman of the Authority. In this resolution the place of the warehouse, the body charged with its management, the conditions of investment, storage fees and other expenses, the porterage due to the Customs Authority, the guarantees that must be submitted and other provisions related thereto shall be determined.
  Article (107) : Goods may remain in the genuine warehouses for two years and may be extended by another year, when necessary, on the basis of an application approved by the Customs Authority.
  Article (108) : In the genuine warehouse the storage of designated prohibited goods, explosives and similar materials, inflammable materials , products bearing false markings and goods that appear to be damaged and those whose presence in the warehouse entails danger or may endanger the quality of other products, goods whose storage requires special installations and waste goods, unless the warehouse is specified for that, shall not be permitted.
  Article (109) : The Customs Department shall have the right of control over the genuine warehouses managed by other bodies. The Customs Department shall not be deemed responsible for what happens of loss, shortage, impairment or change of goods. The body that invests in the warehouse alone shall be responsible for the goods deposited therein in accordance with the provisions of laws in force.
  Article (110) : The body investing in the genuine warehouse shall take the place of the owners of the goods deposited with it before the Customs Department as regards all of their obligations for the deposit of such goods.
  Article (111) : Upon expiry of the deposit period provided for in Article (107) of this law the customs Department shall have the right to sell the goods deposited in the genuine warehouse unless its owners undertake their re-export or place them for consumption. Such sale shall take place one month after the date of warning of the investing body and the owner of the goods or his legal representative.
  The outcome of the sale, following deduction of various expenses, duties and taxes, shall be held as a trust in the fund Customs Department for a period of two years to be handed over to the persons concerned. If the person concerned or his heirs or whosever deputes for them do not show upon announcement shall be made through the information media for three successive days. If none of them appears following three months after the date of the announcement the sale outcome shall become property of the public treasury in a final manner.
  Article (112) : The following operations shall be permitted in the genuine warehouse under the supervision and following the approval of the Customs Department:-
  a. Mixture of foreign with other foreign and local products with the purpose of re-export only. In such cases, the placing of special markings on the wrappings and allocating an independent place for these products in the warehouse shall be a condition.
  b. Removal of wrapping, transfer from one container to another, collection or division of parcels and the undertaking of all works which are intended to maintain the products, improve their appearance or facilitate their marketing.
  Article (113) : Customs duties and taxes and other fees and taxes shall be collected on the full quantities of goods that have been deposited. The body investing in the warehouse shall be responsible for these duties and taxes in the event of an increase, shortage, loss or change of goods, apart from the fines that are imposed by the Customs Department.
  Customs duties and other fees and taxes shall not be due if the shortage in goods or loss result from a force majeure, fatalist accident or as a result of natural causes. Customs duties, other fees and taxes and fines on excess quantities, lower, lost or changed quantities remain due on the investing body even in the presence of a causer whose responsibility has been proved.
  Article (114) : Goods may be transferred from one genuine warehouse to another genuine warehouse or to a customs center in accordance with statements of guaranteed obligations. The signatories of such obligations must produce within a period determine by the Customs Authority acertificate showing the entry of such goods into a genuine warehouse or customs centers for storage, placing for consumption or according to another customs condition.
  C- Special Warehouse
  Article (115) : The establishment of special warehouses may be permitted in places where there are centres of the Customs Department, if economic necessity requires that if the matter requires the erection of special installations. The work of special warehouse shall be eliminated upon the cancellation of the customs center within three months at least.
  Article (116): The permit for establishing a special warehouse shall be issued by resolution of the minister upon the proposal of the chairman of the Authority, in which will be determined the place of such warehouse, the brokerage that must be paid annually, the guarantees that must be provided before commencing work and the other provisions related thereto.
  Article (117): Goods deposited in a special warehouse must be presented on every demand of the customs department. The duties and taxes shall be levied on the full quantities of the deposited goods, without surpassing any shortage that may occur, except that which results from a force majeure, natural or self causes, apart from the fines that are imposed by the customs department.
  Article (118): Goods may remain in the special warehouse for a period of one year, which may be extended by another year, when necessary, upon the request that is approved by the Customs authority.
  Article (119) : The provisions of Article (109), (111) and (114) of this law shall apply to the special warehouses.
  Article (120) : Damaged goods may not be deposited in special warehouses. Similarly , prohibited goods may not be deposited except with the special permission of the Chairman of the Authority.
  Article (121) : It shall not be permissable to undertake in the special warehouses except those operations that are intended to preserve the goods. Such operations shall take place with the permission and under the control of the Customs Department.
  Some exceptional operations maybe permitted by the resolution of the Chairman of the Authority in which the conditions of such operations and the rules that must be observed in subjecting its produces to fees and taxes when placed for consumption are determined.
  In all cases, the rules appearing in the tarrifs schedule and the legal provisions on other fees and taxes shall be observed.
  D-Pseudo Warehouse
  Article (122) : Some goods determined by resolution of the minister according to the condition of pseudo warehouses may be deposited in commercial stores or special places in the towns and the places where there exists a customs centre.
  The Permit for establishing a pseudo warehouse shall be issued by the Chairman of the Authority by a special resolution in which are determined the placeof the warehouse, the conditions that must be available, the guarantees that must be submitted and the brokerage that is imposed annually and the works that are permitted.
  As a rule, the assets of a pseudo warehouse shall be liquidated and its entries settled upon cancellation of the customs centre and that within a period of three months at most and the warehouse owner must carry out all that is required in this regard.
  Article (123) : The period of deposit in the pseudo warehouses shall be set at one year, which can be renewed another year, when necessary, with the approval of the Customs Authority.
  Article (124) : The Customs Department shall have the right of control over pseudo warehouses and the owners of such warehouses shall be responsible for the goods deposited therein.
  Article (125) : The Provisions of Articles (111) and (117) of this law shall be applied to the pseudo warehouses.
  Section Four
Free Markets and Zones
  Article (126) : Free zones may be created by allocating parts of ports and internal places and consider them as being outside the customs domain. Their establishment and investment shall be in accordance with the laws organizing the same.
  Article (127) : With due regard for the provisions of the law concerning the free zone, foreign goods of whatsoever type. Origin or source may be brought into the free zones and taken therefrom to other than the customs. Domain without being subject to import or re-export restrictions. Interruption or prohibition. They shall not entail fees and taxes other than what is levied in favour of the body undertaking investment therein and made up of services fees. The executive regulations will determine the conditions and reservations related to implementation. National goods or goods that have gained this quality by being placed for domestic consumption shall also be permitted entry into the free zone. However, it will then be subject to export, prohibition and foreign currency restrictions, as well as customs duties and taxes that are imposed upon export to a foreign country, and that in addition to what fees and service charges are imposed in favour of the investing body.
  Article (128) : The body investing in the free zone must submit to the Customs Department a list of all that enters and leaves the free zone, and that within thirty six hours, that are required by it. Vessels whose tonnage exceed 200 marine tons are allowed to be supplied with foodstuffs, cigarettes, beverages, fuel and oils necessary for their engines.
  Article (129): Goods present in the free zone shall not be subject to any restriction as regards period and services fees shall be periodically paid to the Customs Department, when it undertakes investment in accordance with the conditions of such investment. In the event of goods owners defaulting on payment of such fees to the Customs Department, it may sell the goods, deduct what is due to it from the outcome of the sale and deposit the remainder in the Central Bank for handing over to the persons concerned. As for services fees due to investment bodies, other than the customs Authority, they shall be collected according to the regulations of such bodies.
  Article (130) : Free zones may be cancelled or their bounds amended in accordance with the laws regulating that.
  Article (131) : In the free zones shall be permitted the undertaking of all works on goods, whether for their collection, separation, maintenance or all other works, including the manufacture operations. In this last case they will be subject to the provisions of the following article.
  Article (132) : with due regard for the provisions of customs control, industrial establishments may be founded in the free zones, expanded or their industrial purpose amended in accordance with the investment laws regulations concerning such zones.
  Article (133): The Customs Department has the right to carry out works of inspection in the free zones on goods whose entry is prohibited. It may also scrutinize documents and examine goods when there is suspicion of smuggling operations taking place.
  Article (134) : Goods may not be landed from sea to the free zone and entered into it by land except with the permission of the investing body according to legal precepts and regulations determined by the Customs Authority. Similarly, goods present in the free zone may not be sent to another free zone, warehouses or stores except by guaranteed undertaking given to the Customs Authority.
  Article (135): Goods shall be drawn from the free zone in accordance with the provisions of this law, the investment system and the directives that are issued by the Customs Authority.
  Article (136): Goods leaving the free zone into the interior shall be treated as foreign goods, even if they include local primary materials or types on which fees and taxes have been previously paid prior to their entry into the free zone, unless they are returned goods provided for in Article (168) of this law.
  In all cases where the Customs Department in the free zone cannot know the origin of the goods in a convincing manner, the provisions of Article (13) of this law shall be applied.
  Article (137): Foreign goods in free zones may not be consumed for personal use before settling what is due on them of customs duties and other fees and taxes. Similarly , domicile in such zones shall not be permitted except with the permission of the chairman of the Customs Authority according to the requirements of work therein.
  Article (138) : National and foreign vessels are allowed to take on supplies from the free zone with all marine equipment.
  Article (139) : The bodies investing in the free zones shall be deemed responsible for all the violations committed by their employees and outflow of goods in an illegal manner and all laws and regulations concerning security, health, public morality, combat of smuggling and cheating shall remain in force in them.
  Article (140) : It shall be permissible to create free markets be resolution of the competent minister whose provisions are determined in accordance with the law.
  Section Five
Temporary Admission
  Article (141) :
  a. The payment of Customs duties and other fees and taxes due on imported foreign goods with the purpose of their manufacture or completion of their manufacture may be temporarily suspended for a period of six months and remain payable, provided that their owners undertake to export them or place them in customs warehouses or stores or the free zone. The goods which enjoy such condition and the industrial operations that can be carried out on them or other such conditions shall be determined by the resolution of the competent quarter.
  b. It shall be permissible for the Customs Authority to grant temporary admission to the following things:-
  1- Machinery. instruments, equipment and vehicles necessary for accomplishing government and public sector projects and carrying out practical and scientific experiments.
  2- What is temporarily for playgrounds, theatres, exhibitions and the like.
  3- Machinery, instruments, means of transport and other types that arrive for the purpose of repairs.
  4- Containers and wrappings arriving to be filled.
  5- Goods that are required to be temporarily admitted for their manufacture or completion of their manufacture in an exceptional manner and are of types not included by the provisions of the preceding paragraph.
  6- Animals brought in for grazing.
  7- Commercial samples.
  8- Whatsoever is covered by resolution of the minister.
  The things appearing in the previous items shall be re-exported or deposited in the customs warehouses or stores within six months or the date of their being entered and which period can be at the discretion of the Customs Authority.
  Article (142) : The customs Authority shall determine the conditions of temporary admission as regards things of any type that belong to arriving persons wishing to be temporarily domiciled, provided these shall be re-exported within an extendable period of six months.
  Article (143): Temporary admission shall be applied to motor cars of persons arriving in the Republic for temporary domicile, whether arriving in their company or bought from customs warehouses and stores or free zones according to the regulation issued by the minister of finance.
  Article (144) :
  1- Motor cars registered in the Arab and foreign states that transport passengers and goods between them and the Republic or other states shall benefit from temporary admission , provided there is reciprocal treatment, and re-export in accordance with the provisions of this law or in accordance with agreements concluded or this purpose.
  2- Such motor cars shall not have the right of domestic transportation.
  3- Exception from some provisions of this article is permitted by resolution of the competent quarter.
  Article (145): Owners of motor cars and motor-cycles whose major place of domicile is outside the Republic and belong to tourism establishment acceptable to the Customs Authority may benefit from temporary admission of their motor cars or motor cycles according to special tourist bonds (triptick) or traffic books given by such establishments and by which they bear the responsibility for customs duties and other fees and taxes that are due in place of their owners.
  Article (146) : The provisions of international agreements concerning temporary admission of motor cars and customs facilities granted to tourists shall be observed in accordance with the directives issued by the Customs Authority.
  Article (147) : The customs Authority may decide to grant temporary admission to the motor cars of the employees and experts of the United Nations Organizations, other international, regional and Arab organizations and organs subordinated thereto, whether such motor cars are accompanied by their owners from abroad or purchased from customs warehouses or stores or free zones and that under the conditions that are determined by the Chairman of the Authority, provided that the provisions of treaties in force and in accordance with the terms of ratification are observed.
  Article (148): It shall not be permissible to use the materials and types accepted in the condition of temporary admission or allocated them or dispose of them for other than the purposes and objectives for which they were imported and declared in the declarations submitted.
  Article (149) : When paying temporary admission accounts any shortage that appears shall be subject to the duties and taxes due in accordance with the provisions of Article (18) of this law.
  Article (150) : The Customs Authority shall determine the conditions of practical application of the condition of temporary admission and the guarantees that must be presented.
  Article (151) :The Customs Authority may permit the placing for consumption of produces accepted as temporary admission, provided that all legal conditions in force are duly observed.
  Section six
Re-Export
  Article (152) : Goods entering the Republic that have not been placed for consumption may be re-exported to abroad or to a free zone in accordance with the fundamentals and procedures that are determined by the customs authority, with due regard of the laws and regulations in force.
  The condition of re-export shall apply to the following: -
  1- Goods present in customs warehouses.
  2- Goods accepted in one of the conditions of warehousing or as temporary admission.
  3- Goods placed for consumption exempt from all or some duties and taxes and that when the exemption lapses for some reason.
  Article (153) : In some cases permission may be given to transport goods from one vessel to another or draw the goods that have not been entered in the customs warehouses on the wharves to vessels under conditions determined by the customs Authority.
  Section Seven
Refund of Duties on Re-Export
  Article (154) : Customs duties and other fees and taxes collected on some foreign materials entering into national exports shall be wholly or partially refunded on their re-export to abroad.
  Such materials shall be determined by a resolution issued by the minister upon the proposal of the Chairman of the Chairman of the Authority, and following receipt of the views of the ministers of industry and trade.
  In this resolution based on the proposal of the Chairman of the Authority shall be determined:-
  1- The periods and conditions that must be present for refund of such duties and fees.
  2- Type of duties that must be refunded and the ratio whose refund is permitted in respect of each material.
  Article (155) : Customs duties and other fees and taxes on goods that are re-exported in their original condition after having been placed for consumption and for which there is no local parallel in domestic production may be wholly or partially refunded, provided that their samples have been examined.
  After taking the views of the ministers of trade and industry, the minister shall determine the types of such goods, the ratio that can be refunded of such fees and taxes and the periods during which such condition is applies.
  Article (156) : Customs duties and other fees and taxes shall be refunded on goods that are re-exported by reason of a disparity in their specifications and that under conditions, periods and reservations determined by the customs Authority.