اليوم الخميس الموافق : 21 - يناير - 2021


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Part Seven
Customs Clearance Stages
  Section Two
Inspection of Goods
  Article (63) : After recording the detailed declarations the customs Department shall undertake a full or partial inspection of the goods or except them therefrom according to the organizational in- structions issued by the Customs Authority.
  Article (64): -Inspection of goods shall take place within the customs precincts and inspection outside such precincts shall not be permitted except for necessity dictated by the nature and type of the goods themselves. This shall be upon the request of those concerned and at their expense in accordance with the rules that are established by the Customs Authority.
  The goods shall be transported to the place of inspection. The parcels shall be opened and re-wrapped and all other acts required by such inspection shall be done at the expense and responsibility of the submitter of the declaration.
  It shall not be permissible to transport goods that have been placed in customs warehouses in the places specified for inspection without the permission of the Customs Department.
  Those engaged in the transport and submission of goods for inspection must be acceptable to the Customs Department. It shall not be permissible for any person to enter the customs warehouses and stores, sheds covered places and squares prepared for the storage of goods or their being deposited in the places specified for inspection without the permission of the Customs Department.
  Article (65) : -Inspection shall not be permissible to carry out an inspection without the presence of the submitter of the declaration or his legal representative. When a shortage appears in the contents of the parcels responsibility therefore shall be determined in the following manner:-
  1. if the parcels were entered into the customs warehouses or stores in an apparently sound condition establishing that the shortage occurs in the source country before shipment then the responsibility is nullified
  2. If the parcels entering the customs warehouses or stores were in an apparently unsound condition, then the body exploiting such warehouses or stores must, along with the Customs Department and the transport company when necessary establish such condition in receipt minute and ascertain their weight and contents. The exploiting body should then take the measures necessary for their safe preservation.
  The transporters shall be responsible unless he produces documents of established relevance that he received the parcels and their contents in the manner they were seen in when entered into the warehouses or stores.
  3. If the parcels were entered in an apparently sound condition and then became the subject of suspicion after having been brought into the customs warehouses or stores, then the responsibility shall fall upon the exploiting body in the event of the existence of a shortage or a change being established.
  Article (66): -The customs Department may open the parcels for inspection, in the event of suspicion of the presence of prohibited goods or a contravention of what is stated in the customs documents, if the person concerned or his legal representative refuses to attend the inspection at the specified time and a minute shall be recorded of the outcome of the inspection.
  Article (67) :- The Customs Department has the right to re-inspect the goods when necessary.
  Article (68) :- The Customs Department has the right to have the goods analysed by an approved analyst of the Customs Authority to ascertain their type or specifications or their being compatible with regulations.
  Article (69) :- The Customs Department and those concerned may object to the outcome of the analysis before the arbitration committee provided for in Article (77) of this law which shall decide upon the dispute after into consideration the views of the analyst (s) chosen by this committee.
  The rules regulating such measures and analysis wages shall be determined by resolution of the minister upon the proposal of the Chairman of the Authority.
  Article (70) : 1- If the other legal provisions in force require the presence of special conditions and specifications necessitating analysis and inspection, then this must be accomplished before the goods are released.
  2- Goods which are established through inspection and analysis to be harmful may be destroyed by the Customs Department and that at the expense of and in the presence of their owners or their legal representative. They may, if they wish , re-export them within a period specified by the Customs Department. If they fail to attend or re-export after being informed in writing the destruction operation shall be carried out at their expense and the necessary minute thereon shall be recorded.
  Article (71) : 1- The wrappings of goods of relative tarrifs (value) shall be subject to the fees of the goods contained therein. The minister may, by his resolution issued upon the proposal of the Chairman of the Authority, determine the cases when the fees and taxes due on the wrappings shall be levied separately from the goods that are contained therein and according to their tarrifs items, be that in respect of goods of relative or qualitative tarrifs or those that are subject to lowered duties or are exempt of customs duties.
  2- By resolution of the minister, upon the proposal of the Chairman of the Authority, the conditions by which the inspection of goods subject to duties on the basis of weight shall be determined and the duties due calculated.
  Article (72) :- If the Customs Department cannot ascertain the correctness of the declaration through examination of the goods or the documents submitted, it may decide to halt the inspection and demand such documents as provide the necessary elements of proof, provided that all measures shall be taken to shorten the period of stoppage.
  Article (73) :- Duties and taxes must be levied according to the contents of the declaration . However, if the outcome of the inspection shows a disparity between them and what is stated in the declaration, duties and taxes shall be levied on the basis of such outcome, without prejudice to the right of the Customs Department to follow-up levy of the fines due, when necessary, in accordance with this law’s provisions.
  Article (74):- Heads of inspection and other relevant heads of customs may re-inspect at the customs centres from which the goods were entered and by resolution of the head if such centre, provided that this takes place prior to the collection of customs duties in accordance with the provisions of articles form (63) till (73) of this law.