اليوم الجمعة الموافق : 22 - يناير - 2021


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Part Eight
Conditions of Duties in Abeyance
  Section One
General Provisions
  Article (86): -Goods may be brought into the Republic and transported from one place to another inside it or through it with placing the payment of customs duties and other fees and taxes thereon in abeyance.
  In such cases it shall be a condition that guarantees in cash, banker’s guarantees or guaranteed undertakings ensuring the fees and taxes are presented in accordance with the regulations issued by the Customs Authority.
  Article (87): -Guaranteed obligations are disclaimed and the banker’s guarantees or insured fees and taxes are returned against disclaimer certificates in accordance with the conditions determined by the Customs Authority.