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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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Part Fifteen
Customs Litigation
  Section Eight
Smuggling and its penalties
  Sub- section One
Definition of Smuggling and what is Judged to be smuggling
  Article(268):- Smuggling is the bringing in of goods into the country or taking them out of it in violation of the provisions of this law and the provisions in force through other than the customs department.
  Article (269):- For the purposes of application of this law the following shall be considered smuggling :-
  1-Upon bringing in not taking the goods to the first customs center or department.
  2- Not following the roads specified in accordance with legal and regulatory provisions for bringing in , taking out and crossing with goods. 
  3- Unloading or lading of goods form and to vessels in a manner violating regulations and on shores where there are no customs centres or departments or within the customs marine domain.
  4- Unloading or lading goods from and onto aircraft in an illegal manner outside regular airports or casting away of goods during aerial transport ,with due regard for the provisions of Article (59) of this law, and also the unloading of goods from means of transport outside customs centres and departments in a manner that violates the provisions of this law and the executive regulation.
  5- Non-declaration at the entry or exit customs of imported or exported goods without a cargo manifest, and in that shall be included what passengers bring with them, with due regard for the provisions of Article (244).
  6- By-passing of customs centres and departments of goods upon entry or exit without declaring them.
  7- Discovery of undeclared goods at customs centres and departments placed in hiding places specially prepared for their hiding or in a hiatus or empty place which are not usually assigned for containing such goods.
  8- Increase, shortage or change without legal justification in parcels or in their contents and which have been accepted in a condition placing fees in abeyance, subject or part Eight of this law, and which are discovered after the goods leave the customs entry centre or department.
  This provision shall encompass the goods that have crossed the country by smuggling or without completion of transactions.
  9- Non-submission of proofs required by the customs Authority to exonerate statements of conditions placing fees in abeyance, subject of part Eight of this law.
  10- Taking out goods from free zones or customs warehouses or stores to the customs domain without completion of customs transactions.
  11- Contravening statements designed to import or export designated restricted , prohibited or limited goods by means of forged or fabricated documents or designed to import goods by way of tampering with value to surpass the monetary allocations specified in provisions issued in this regard by means o forged or fabricated documents.
  12- Submission of documents or lists that are forged or fabricated or placing or placing violating marks with intent to be rid of settling customs duties or other fees and taxes , wholly or partially ,or with intent to exceed prohibition or restriction provisions.
  13- Transport and possession of designated restricted, prohibited or limited goods without submitting evidence supporting their import in regular manner.
  14- Transport and possession of goods subject to the control of the customs domain within such domain without regular documents.
  15- Non re-import of goods whose export is prohibited and temporarily exported for any purpose whatsoever.
  16- Declared prohibited goods with their genuine nomenclature before obtaining a permit for their entry or exit.
  17- An increase over what is permitted in re-export statements which could lead to unreality of the statements of conditions placing fees in abeyance .
  18- Non-re-export (taking out) of mator cars that were brought in or imported temporarily upon the elapse of one year from the date of end of the validity of the customs document according to which these were temporarily brought in.
  Sub –section Two
Criminal Liability
  Article (270):- The presence of intent in smuggling crimes shall be a condition for criminal liability.
  In determining liability the criminal provisions in force shall be duly observed , and in particular, the following shall be considered criminally liable:-
  a – Original perpetrators .
  b- Patens in the crime.
  c- The intervenors and incisors 
  d. Possessors of smuggled materials.
  e. Drivers of the means of transport used in the smuggling.
  f. Tenants or beneficiaries of shops and places in which the smuggled goods were deposited.
  g. Owners of the means of transport , shops and places mentioned in items (e) and (f) of this article , if their knowledge thereof is proved.
  Sub – section Three Fines
  Article (271):- Without prejudice to other provisions in force that may entail criminal liability and penalties for smuggling crimes and what is judged to be so, the customs penalty for smuggling and what is judged to be so shall be imposed in the following manner:-
  1. A customs fine which shall be akin to a civil compensation for the customs Authority as follows:-
  a. From two-folds and upto four-folds the value as regards designated restricted goods.
  b. From the equal of to upto three-folds the value and fees together for prohibited or restricted goods.
  c. From the equal of and upto three-folds the fees on goods subject to fees if not prohibited or restricted, provided that the fines shall not be less than the equal of their value.
  d. From (20) to (85) Arab accounting dinars for goods not subject to fees and which are not prohibited or limited.
  2. Expropriation of the goods subject of smuggling or a judgement equalling their value when not seized or when escaping seizure. The competent court may rule expropriation of the means of transport, equipment and materials that were used in smuggling, with the exception of vessels and aircraft unless these were prepared or hired for this purpose, or rules what equals their value when not seized or when these have escaped seizure.
  Article (272):- The competent courts shall issue judgements with the penalties provided for in the preceding article and in that shall follow the fundamentals and procedures that are determined by the laws in force.
  Article (273):- Without prejudice to the provisions of Article (271), the Chairman of the Authority or whomsoever he may depute, can decide expropriation of the seized goods and means of transport in the event of flight of the smugglers and their not being traced or identified and that if their value does not exceed (2,602.5) dinars or (67,665) riyals. If the value of the goods exceeds this amount, the customs court may decide as a matter of urgency expropriation of the seized goods in such case.