اليوم الخميس الموافق : 21 - يناير - 2021


main menu

Part Fifteen
Customs Litigation
  Section Three
Follow – ups
  Sub section One
Administrative Follow – up 
  A –follow – up in accordance with collection resolutions.
  Article (202):- The Chairman of the Authority or whomsoever he may depute may issue collection resolution for the settlement of duties, taxes and fines of any sort, which the Authority collects. For the issue of collection resolution, It shall be a condition that the debt:-
  1- Of established amount and due for payment by undertakings or settlement bonds.
  2- That those charged with settlement thereof default therein after having been warned to pay within a period of ten days.
  Article (203):- Those charged with settlement may object to the collection resolution before the competent court within fifteen days of the date of notification. However, that shall not halt execution, except if the amounts demanded are settled in insurance thereof.
  B – Follow – up in accordance with a find resolution.
  Article (204):- The chairman of the authority or whomsoever he may depute may, within the instructions determined by the Customs Authority, issue resolutions of fines and expropriations according to the settlement schedule as regards the customs violations that do not entail the penalty of imprisonment.
  It shall be a condition that the value of the things expropriated and the fines determined together in this law shall not exceed the amount of (525) dinars or (13,650)riyals.
  Article (205):- The resolutions on fines shall be intimated to the violators or whosoever represents them in accordance with legal fundamentals. If they do not object thereto before the competent court within fifteen days, they shall become final and shall have the power of judicial judgements and the amounts contained in such resolutions shall be collected by all legal means.
  Section Two
  Article (206):- It shall not be permissible to file a suit as regards customs violations and crimes of smuggling except on the basis of a written request from the Chairman of the Authority or whomsoever he may depute.
  Section Three
Lapse of the Right of Follow-up
  A- Settlement by way of conciliation
  Article (207):- The Chairman of the Authority or whomsoever he may, debut may ,in accordance with the settlements schedule, conclude a settlement of the violations and cases of smuggling before the filing of the suit or during the consideration thereof or after issue of the judgement and before its acquiring irrevocability, and that by having the whole or part of the customs penalties and fines provided for in this law replaced by a cash fine of not less than 25% of the minimal level of the total customs fines for the violations provided for in Articles 268 and 269 of this law.
  As for other violations their fines may be lowered to less than the said level according to the circumstances of the violation. In all cases, such fines shall be paid in addition to the amount of duties and taxes due.
  The settlement contract may include the return of seized goods , means of transport and the things used in covering up the violation, in whole or in part. In this the limitations that are provided for by the provisions in force must be observed. The settlements in which the value of goods or the amount of duties open to loss exceed the amounts determined by his resolution shall be subject to the approval of the minister
  by his resolution shall be subject to the approval of the minister.
  By his resolution the minister shall issue the settlements schedule which shall be published in the official Gazette.
  Article (208):- The chairman of the Authority or whomsoever he may depute can conclude a conciliatory settlement for the whole of the violation or smuggling crime with all or some officials. In this last case he may determine the amount of the customs fine that must be paid and which relates to each of them in the ratio of his responsibility in accordance with conditions and reservations that are determined by a resolution of the chairman of the Authority .All fines and what remain of the , customs fines, if any that are due shall remain the onus of those not covered by the settlement contract.
  Article(209):- Among the effects of the settlement contract shall be the lapse of the legal customs fine and others that are provided for in the settlement contract in accordance with the provisions of this law and other provisions in force.
  B- Remission of Smuggling crimes
  Article (210):- The chairman of the Authority or whomsoever he may debut may remit customs violations or a charge therewith when justifying reasons exist. In all cases that shall be before the case reaches the judiciary. As for cases of remission of violations and crimes of smuggling In which the value of the goods or the value of the fines open to loss exceeds the amount determined by resolution of the minister referred to in Articles 269 and 271 of this law .the consent of the minister shall be a condition .In all cases .justifiable reasons shall be that which relates to cases of travellers related to their personal use. Public interest, issues of public quarters, the public and mixed sector and the popular organization.