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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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Part Eight
Conditions of Duties in Abeyance
  Section Three
Warehouses
  A- General Provisions:
  Article (102) : Goods may be deposited in warehouses without the payment of duties and taxes in accordance with the provisions of this section. Such warehouses shall be of three types:
  1. Genuine 2. Special 3. Pseudo
  Article (103) : All accesses to the places reserved for genuine and special warehouses shall be locked with two different locks, the keys of one of them remaining in the possession of the person concerned.
  Article (104) : goods shall not accepted at all types of warehouses except after production of a deposit statement prepared in accordance with the terms set in Article (56) and the articles thereafter of this law and inspection shall take place in accordance with the rules that are provided for in Article (63) and the articles thereafter of this law.
  The Customs Department may, for control of movement of goods accepted into the warehouses, hold special registers in which all operations related to them are recorded and these shall be a reference for the tallying of warehouses sets against the entries.
  Article (105) : The customs Authority shall determine the conditions of practical implementation of the condition of various types of warehouses.
  B- Genuine warehouses
  Article (106) : The establishment of a genuine warehouses shall be permitted by resolution of the minister upon the proposal of the Chairman of the Authority. In this resolution the place of the warehouse, the body charged with its management, the conditions of investment, storage fees and other expenses, the porterage due to the Customs Authority, the guarantees that must be submitted and other provisions related thereto shall be determined.
  Article (107) : Goods may remain in the genuine warehouses for two years and may be extended by another year, when necessary, on the basis of an application approved by the Customs Authority.
  Article (108) : In the genuine warehouse the storage of designated prohibited goods, explosives and similar materials, inflammable materials , products bearing false markings and goods that appear to be damaged and those whose presence in the warehouse entails danger or may endanger the quality of other products, goods whose storage requires special installations and waste goods, unless the warehouse is specified for that, shall not be permitted.
  Article (109) : The Customs Department shall have the right of control over the genuine warehouses managed by other bodies. The Customs Department shall not be deemed responsible for what happens of loss, shortage, impairment or change of goods. The body that invests in the warehouse alone shall be responsible for the goods deposited therein in accordance with the provisions of laws in force.
  Article (110) : The body investing in the genuine warehouse shall take the place of the owners of the goods deposited with it before the Customs Department as regards all of their obligations for the deposit of such goods.
  Article (111) : Upon expiry of the deposit period provided for in Article (107) of this law the customs Department shall have the right to sell the goods deposited in the genuine warehouse unless its owners undertake their re-export or place them for consumption. Such sale shall take place one month after the date of warning of the investing body and the owner of the goods or his legal representative.
  The outcome of the sale, following deduction of various expenses, duties and taxes, shall be held as a trust in the fund Customs Department for a period of two years to be handed over to the persons concerned. If the person concerned or his heirs or whosever deputes for them do not show upon announcement shall be made through the information media for three successive days. If none of them appears following three months after the date of the announcement the sale outcome shall become property of the public treasury in a final manner.
  Article (112) : The following operations shall be permitted in the genuine warehouse under the supervision and following the approval of the Customs Department:-
  a. Mixture of foreign with other foreign and local products with the purpose of re-export only. In such cases, the placing of special markings on the wrappings and allocating an independent place for these products in the warehouse shall be a condition.
  b. Removal of wrapping, transfer from one container to another, collection or division of parcels and the undertaking of all works which are intended to maintain the products, improve their appearance or facilitate their marketing.
  Article (113) : Customs duties and taxes and other fees and taxes shall be collected on the full quantities of goods that have been deposited. The body investing in the warehouse shall be responsible for these duties and taxes in the event of an increase, shortage, loss or change of goods, apart from the fines that are imposed by the Customs Department.
  Customs duties and other fees and taxes shall not be due if the shortage in goods or loss result from a force majeure, fatalist accident or as a result of natural causes. Customs duties, other fees and taxes and fines on excess quantities, lower, lost or changed quantities remain due on the investing body even in the presence of a causer whose responsibility has been proved.
  Article (114) : Goods may be transferred from one genuine warehouse to another genuine warehouse or to a customs center in accordance with statements of guaranteed obligations. The signatories of such obligations must produce within a period determine by the Customs Authority acertificate showing the entry of such goods into a genuine warehouse or customs centers for storage, placing for consumption or according to another customs condition.
  C- Special Warehouse
  Article (115) : The establishment of special warehouses may be permitted in places where there are centres of the Customs Department, if economic necessity requires that if the matter requires the erection of special installations. The work of special warehouse shall be eliminated upon the cancellation of the customs center within three months at least.
  Article (116): The permit for establishing a special warehouse shall be issued by resolution of the minister upon the proposal of the chairman of the Authority, in which will be determined the place of such warehouse, the brokerage that must be paid annually, the guarantees that must be provided before commencing work and the other provisions related thereto.
  Article (117): Goods deposited in a special warehouse must be presented on every demand of the customs department. The duties and taxes shall be levied on the full quantities of the deposited goods, without surpassing any shortage that may occur, except that which results from a force majeure, natural or self causes, apart from the fines that are imposed by the customs department.
  Article (118): Goods may remain in the special warehouse for a period of one year, which may be extended by another year, when necessary, upon the request that is approved by the Customs authority.
  Article (119) : The provisions of Article (109), (111) and (114) of this law shall apply to the special warehouses.
  Article (120) : Damaged goods may not be deposited in special warehouses. Similarly , prohibited goods may not be deposited except with the special permission of the Chairman of the Authority.
  Article (121) : It shall not be permissable to undertake in the special warehouses except those operations that are intended to preserve the goods. Such operations shall take place with the permission and under the control of the Customs Department.
  Some exceptional operations maybe permitted by the resolution of the Chairman of the Authority in which the conditions of such operations and the rules that must be observed in subjecting its produces to fees and taxes when placed for consumption are determined.
  In all cases, the rules appearing in the tarrifs schedule and the legal provisions on other fees and taxes shall be observed.
  D-Pseudo Warehouse
  Article (122) : Some goods determined by resolution of the minister according to the condition of pseudo warehouses may be deposited in commercial stores or special places in the towns and the places where there exists a customs centre.
  The Permit for establishing a pseudo warehouse shall be issued by the Chairman of the Authority by a special resolution in which are determined the placeof the warehouse, the conditions that must be available, the guarantees that must be submitted and the brokerage that is imposed annually and the works that are permitted.
  As a rule, the assets of a pseudo warehouse shall be liquidated and its entries settled upon cancellation of the customs centre and that within a period of three months at most and the warehouse owner must carry out all that is required in this regard.
  Article (123) : The period of deposit in the pseudo warehouses shall be set at one year, which can be renewed another year, when necessary, with the approval of the Customs Authority.
  Article (124) : The Customs Department shall have the right of control over pseudo warehouses and the owners of such warehouses shall be responsible for the goods deposited therein.
  Article (125) : The Provisions of Articles (111) and (117) of this law shall be applied to the pseudo warehouses.