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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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Part Ten
Exemptions
  Section Two
Diplomatic Exemptions
  Article (161) : There shall be exemption from customs duties and other fees and taxes on condition of reciprocal treatment, within the limits of such transaction and being subject to inspection, when necessary, with the knowledge of the Ministry of Foreign Affairs:-
  1- All that arrives for the personal use of the heads and members of the diplomatic and consular corps, non-national Arabs and foreigners working in the Republic who do not have honorary status and whose names appear in the schedules that are issued by the Ministry of Foreign Affairs, as well as their spouses and minor children.
  2- That which is imported by embassies, commissions and non-honorary consulates for official use, except foodstuffs, alcoholic beverages and cigarettes. Such imports which are exempted in accordance with these provisions should be compatible with actual needs and within reasonable limits, and in accordance with a regulation issued by the ministers of finance and foreign affairs that determiners such needs.
  3- Personal effects, furniture and household appliances that are brought in for the personal use of administrative (non- national) employees working for the diplomatic or consular missions.
  There should be adherence to the proper quantities and inspection measures and on the condition that such imports take place within six months of the arrival of the beneficiary from the exemption. This period may be extended to another six months with the approval of the Ministry of Foreign Affairs.
  As regards their motor cars these will be granted temporary admission status for a period that in principle may not exceed three years and may be extended on the basis of the approval of the Ministry of Foreign Affairs.
  The Exemptions referred to in this article are granted on the basis of an application made by the head of the diplomatic, consular missions as the case may be.
  Article (162) : It shall not be permissible to dispose of things that have been exempted in accordance with the foregoing in other than the purpose they were exempted for. They may not be relinquished except after informing the Customs Authority and after settlement of the customs duties and other fees and taxed according to the condition of the things and their value on the date of disposal or relinquishment and according to the customs tarrifs in force on the date of recording the detailed declaration submitted for the settlement of the fees and taxes due on them. The quarter benefiting from exemption may not hand over the relinquished things except after the completion of customs procedures and the granting of the permit to hand over by the Customs Department.
  Customs duties and other fees and taxes shall not be due if the beneficiary from the exemption in accordance with Article (161) of this law disposed of that which he has been exempted from after five years from the date of drawal from customs, provided the existence of the principle of reciprocal treatment.
  As for motor cars that are accepted for exemption, these are subject to the following:-
  1- It shall not be permissible to relinquish the motor car before the elapse of three years on the date of its exemption declaration except in the following cases:-
  a- End of the assignment of the diplomatic or consular member benefiting from the exemption in the country.
  b- Following registration of its exemption declaration the motor car becoming involved in an accident rendering it inappropriate for the requirements of use by the diplomatic or consular member.
  In these two cases customs duties shall be collected at the rates in force according to Article (21) of this law.
  c- Sale by a diplomatic or consular member to another and provided that in such case the person relinquished to enjoys the right of exemption if the motor car is in the condition of exemption, otherwise the general fundamentals shall be applied in this respect.
  2- It he relinquishment of the motor car took place three years after registration of the statement of its exemption, it shall be treated in accordance with the provisions of Article (21) of this law.
  3- It shall be possible for the administrative employees who have benefited from the condition of temporary admission of their motor cars, and upon the end of the period granted or the end of the assignment by reason of transfer or otherwise, to relinquish them to whosoever benefits from the right of exemption or temporary admission or re-export it or settle the duties and taxes thereon in full in accordance with tarrifs and regulations in force on the date of registering the condition of the motor car as in consumption and according to the value of the motor car upon its being so relinquished. In all cases, the Chairman of the Authority may issue a resolution prohibiting the right of purchase of the motor cars desired to be relinquished locally after the end of the reasons of their exemption, or grant them the right of temporary admission to one of the public organizations or the public sector.
  Article (163) : The right of exemption in respect of persons benefiting therefrom according to Article (161) of this law commence as from the date of their commencing work at their official place of work in the country.
  Article (164) : The privileges and exemptions, provided for in Article (161) of this law shall not be granted except if the legislation of the state to which the diplomatic or consular mission or its members belong grants the same or better privileges and exemptions to the mission of the Republic of Yemen and its members. In other than such case, the privileges and exemptions shall be granted within the limits of what is applied thereof in the country concerned.
  Article (165) : Every employee of the diplomatic and consular corps or worker in such diplomatic or consular missions who has previously benefitted from any exemption should, when transferred from the country, submit to the Ministry of Foreign Affairs a list of the household and personal effects and the motor car which he has previously brought into the country to be referred to the Customs Department to issue a permit for their being taken out and for carrying out an examination, when necessary, provided that such examination takes place with the knowledge of the Ministry of Foreign Affairs.