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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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Part Seven
Customs Clearance Stages
  Section One
Customs Declarations
  Article (55) :- When clearing any goods, even if exempt from fees and taxes, a detailed declaration must be presented to the Customs Department containing all information that enables application of customs regulations and the collection of fees and Taxes due and for the purposes of statistics.
  Article (56) :- The Chairman of the Authority shall determine the form of the detailed declarations, the number of copies and the information that must be contained in the documents that are appended thereto and the exceptions to this rule.
  The detailed declaration shall be recorded under an annual serial number following ascertainment of its being compatible with the provisions of the articles of this section.
  Article (57) : It shall not be permissible to mention in the detailed declaration except goods related to a single cargo statement, with the exception of cases that are determined by the Customs Authority.
  Article (58) : It shall not be permissible to mention in the declaration several closed parcels and grouped in any manner whatsoever as being a single parcel.
  As regards containers, drums and trailers the regulations issues by the Customs authority shall be taken into due consideration.
  Article (59) :- It shall not permissible to amend the contents of the Customs declaration after its being recorded. However, the declarer can apply to effect a correction regarding the number, measurements, weight or value, provided that such applications is submitted before the declaration is referred to the inspection organ.
  Article (60): The Customs Department shall have the right to cancel the declarations that have been recorded and on which the fees and taxes due have not been settled or whose stages of clearance have not been completed for reasons owed to those who submitted it and that within a period of fifteen days from the date if recording such declarations.
  The Customs Department may agree to cancel the declarations at the request of their submitters so long as the fees and taxes due on them have not been paid.
  In the event of there being a dispute cancellation shall not be permitted until such dispute has been settled.
  In the preceding cases the Customs Department shall have the right to demand inspection of the goods and to carry out such inspection in the absence of the submitter of the declaration after notifying him of his attending the inspection by a written invitation and his failing to attend.
  Article (61) :- Owners of goods or their legal representatives have the right to inspect their goods before submitting the detailed declaration, and taking samples when necessary, and that after obtaining a permit from the Customs Department. It shall be a condition that such inspection shall take place under its supervision. The samples taken shall be subject to the fees and taxes due.
  Article (62) :- It shall not be permissible for other than the owners of goods or their legal representatives to peruse customs declarations. The judicial and competent official quarters are excepted from this.