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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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Part Fifteen
Customs Litigation
  Section four
Responsibility and liability
  Sub- section One
Civil Responsibility in customs violation And Smuggling crimes
  Article (211):- civil responsibility shall be entailed for violations and smuggling crimes with the presence of their material elements, and contention with good intentions or ignorance shall not be permitted. However, whosoever is proved by decisive evidence to the victim of force majeure or sudden accident shall be exonerated of responsibility. Similarly, whosoever is proved not to have committed any of the acts that constituted the violation or smuggling crime or caused their occurrence or lead to their commission shall be exonerated of responsibility.
  Article (212):- In addition to the perpetrators of violations and smuggling crimes or original perpetrators civil responsibility shall include the intervenes, owners of the goods subject of the violation or smuggling crime, the partners, founders, guarantors, intermediaries, agents, subordinates, transporters, possessors , beneficiaries and despatcher of the goods, when the violation or smuggling crime took place. In all cases, that shall not be except open whosoever is decisively proved to have committed the crime.
  Article (213):- The owners of or investors in shops or special places in which the goods subject of the violation or smuggling crime are deposited remain responsible therefor, if aware of the smuggling. As for the owners of the means of public transport of passengers, their drivers and assistants, they remain responsible if their collusion is established, unless they prove their not knowing of the presence of the goods subject of the violation or smuggling and the absence of any director indirect interest for them therein.
  Article (214):- owners of goods , employers and transporters of the goods, including the transport companies, shall be responsible for the acts of their employees and all those work in their establishments as regards the taxes and fees collected by the Customs Authority and the fines and expropriations provided for in this law.
  Article (215) :- the guarantors shall be responsible in the same manner that the original obligatories are responsible for the payment of fees, taxes. Fines and other amounts due within the limits of their guarantees.
  Article (216 :- Custom clearers shall be responsible in a full manner for the violations and smuggling crimes they commit in customs declarations and the violations and smuggling crimes committed by their employees duly authorized by them. They may revert the damage caused to them by these to the owners of goods and the employers .As for the undertakings given in customs declarations they shall not be held responsible for them unless they gave such undertakings or guaranteed those who gave them.
  Article(217):- The guardians of violators or those responsible for smuggling and their custodians and supervisors shall be responsible for the violations and smuggling crimes committed by minors or the legally incompetent.
  Article (218):- Without prejudice to legal provisions in force the heirs shall be deemed responsible for settling the amounts due from the deceased with in the limits of the share of each of them in the estate.
  Sub section Two
Liability in Violations and smuggling Crimes
  Article (219):- The fees, taxes and fines determined upon or adjudged upon the violators and those responsible for smuggling, jointly and severally, in accordance with fundamentals adopted in the collection of state funds. The goods and the means of transport, when present or seized, shall be the guarantee for the settlement of the required amounts.