اليوم الجمعة الموافق : 22 - يناير - 2021


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Part Ten
  Section Five
Returned Goods
  Article (168) : There shall be exemption from customs duties and other fees and taxes, and on condition that the taxes and fees that have been previously returned upon export for the following:-
  1- Returned goods whose local origin and previous export has been established in an explicit manner.
  2- The goods and wrappings that have acquired the local quality through the payment of fees and taxes issued temporarily and later returned. As for goods that were exported temporarily to complete their manufacture, repair or for any other work, customs duties at the rate of 25% shall be paid in respect of the increase that has accrued to their value as a result thereof. The goods mentioned in paragraph one of this article can benefit from return of the customs duties and other fees and taxes that have been paid in the past on their export and that within the provisions of other laws in force. The Customs Authority shall determine the terms and reservation that must be present for benefit from the provisions of this article.