اليوم الجمعة الموافق : 22 - يناير - 2021


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Part Seven
Customs Clearance Stages
  Section Four
  Article (76) :- If a dispute ensues between the Customs Department and those concerned on the goods’ specifications, origin or value, the decision of the Department shall be final, except in the following two cases:-
  1- If The Department's decision entails for the person concerned a difference in customs duties and other fees and taxes of not less than (15) dinars or (390) riyals.
  2- if the said decision leads to non-release of the goods and whose value is not less than (300) dinars or (7.800) riyals.
  The dispute shall be recorded in a minute to be referred or two experts, one of them appointed by the Customs Department and the other by the owner of the goods or his legal representative. If the owner of the goods refrains from appointing an expert within eight days of the date of the minute, the view of the Customs Department shall be considered final.
  Article (77) :- If the two experts are in agreement their view shall be final. If they disagree the dispute shall be referred to a committee made up by a permanent commissioner appointed by the minister and two- members, one of whom represents the Customs Department and is selected by the Chairman of the Authority or whosever represents him, and the other representing the Chamber of Commerce and Industry selected by the Chairman of such Chamber.
  The Committee shall issue its decision unanimously or by a majority vote after perusing the views of the two experts and whosoever technical persons it may desire to consult.
  The Decision of such committee shall be final and binding and un-impugnable in any manner whatsoever and the losing side shall bear the costs of arbitration.
  Article (78) : The minister shall determine the number of committees, their centres, spheres of competence and the bonuses to be expended to its members and the costs of the arbitration.
  Article (79) : -
  1- The Customs Authority shall determine the arbitration procedures, the fundamentals to be adopted in the collection of samples, conditions of the inspection of goods disagreed upon the prior undertaking of those charged with arbitration and the writing of the documents following the decision of the two experts or the decision of the committee.
  2- Arbitration shall not be permissable except as regards the goods that are still under the control of the Customs Department.
  3- If the presence of the goods is not necessary and not in the condition in which the goods are subject to prohibition, the Customs Department may permit handing over of the goods before the conclusion of arbitration procedures under terms and guarantees set by the Customs Authority.
  Article (80) : -
  1- The two experts and members of the arbitration committee shall render the legal oath before the competent director, while the permanent commissioner who is appointed by the minister renders the legal oath upon appointment before the minister. The Executive Regulation shall determine the text of the legal oath.
  2- The courts shall adhere to the provisions of this section when considering disputes regarding the value, origin or specifications of goods.