اليوم الجمعة الموافق : 22 - يناير - 2021


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Part Seven
Customs Clearance Stages
  Section Five
Payment of Duties and Taxes and Removal of Goods
  Article (81) : coods are deemed to be collateral for duties and taxes and may not be removed from customs except after completion of customs measures in respect thereof, and payment of duties and taxes, or payment of a surety or submission of collateral therefor.
  Article (82) : Duties and taxes shall be paid in accordance with the provisions of this law. Customs employees charged with collection of duties and taxes must give receipts therefore in the name of the submitter of the declaration for the owner of the goods. The receipt shall be in the form determined by the Customs Authority.
  The settlement of refundable duties and taxes shall be in the name of the owner of the goods or his legal representative, after the original receipt given to him or a copy thereof, when necessary, is produced, and frees customs from any obligation the moment such amounts are paid.
  Article (83) : Goods that are imported by the state and the public sector organisations and companies and bodies or to their account shall be subject to the duties and taxes due, unless there is a special legal provision exempting them there-from.
  Detailed declarations as regards such goods shall be made according to general rules. Permission may be given to draw such goods immediately or after completion of inspection and before payment of duties and taxes due and that within the conditions determined by the minister upon the proposal of the Chairman of the Authority.
  Article (84) : When a state of emergency is declared it may be possible to draw goods against special guarantees and conditions determined by resolution of the minister. Such goods shall be subject to the rates of customs duties and other fees and taxes in force on the date of their being removed.
  Article (85): Those subject to taxation, maybe permitted to draw their goods before payment of duties and taxes thereon against a banker’s or cash guarantee within the conditions and rules determined by the minister.