اليوم الأحد الموافق : 17 - يناير - 2021


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Part Eight
Conditions of Duties in Abeyance
  Section Four
Free Markets and Zones
  Article (126) : Free zones may be created by allocating parts of ports and internal places and consider them as being outside the customs domain. Their establishment and investment shall be in accordance with the laws organizing the same.
  Article (127) : With due regard for the provisions of the law concerning the free zone, foreign goods of whatsoever type. Origin or source may be brought into the free zones and taken therefrom to other than the customs. Domain without being subject to import or re-export restrictions. Interruption or prohibition. They shall not entail fees and taxes other than what is levied in favour of the body undertaking investment therein and made up of services fees. The executive regulations will determine the conditions and reservations related to implementation. National goods or goods that have gained this quality by being placed for domestic consumption shall also be permitted entry into the free zone. However, it will then be subject to export, prohibition and foreign currency restrictions, as well as customs duties and taxes that are imposed upon export to a foreign country, and that in addition to what fees and service charges are imposed in favour of the investing body.
  Article (128) : The body investing in the free zone must submit to the Customs Department a list of all that enters and leaves the free zone, and that within thirty six hours, that are required by it. Vessels whose tonnage exceed 200 marine tons are allowed to be supplied with foodstuffs, cigarettes, beverages, fuel and oils necessary for their engines.
  Article (129): Goods present in the free zone shall not be subject to any restriction as regards period and services fees shall be periodically paid to the Customs Department, when it undertakes investment in accordance with the conditions of such investment. In the event of goods owners defaulting on payment of such fees to the Customs Department, it may sell the goods, deduct what is due to it from the outcome of the sale and deposit the remainder in the Central Bank for handing over to the persons concerned. As for services fees due to investment bodies, other than the customs Authority, they shall be collected according to the regulations of such bodies.
  Article (130) : Free zones may be cancelled or their bounds amended in accordance with the laws regulating that.
  Article (131) : In the free zones shall be permitted the undertaking of all works on goods, whether for their collection, separation, maintenance or all other works, including the manufacture operations. In this last case they will be subject to the provisions of the following article.
  Article (132) : with due regard for the provisions of customs control, industrial establishments may be founded in the free zones, expanded or their industrial purpose amended in accordance with the investment laws regulations concerning such zones.
  Article (133): The Customs Department has the right to carry out works of inspection in the free zones on goods whose entry is prohibited. It may also scrutinize documents and examine goods when there is suspicion of smuggling operations taking place.
  Article (134) : Goods may not be landed from sea to the free zone and entered into it by land except with the permission of the investing body according to legal precepts and regulations determined by the Customs Authority. Similarly, goods present in the free zone may not be sent to another free zone, warehouses or stores except by guaranteed undertaking given to the Customs Authority.
  Article (135): Goods shall be drawn from the free zone in accordance with the provisions of this law, the investment system and the directives that are issued by the Customs Authority.
  Article (136): Goods leaving the free zone into the interior shall be treated as foreign goods, even if they include local primary materials or types on which fees and taxes have been previously paid prior to their entry into the free zone, unless they are returned goods provided for in Article (168) of this law.
  In all cases where the Customs Department in the free zone cannot know the origin of the goods in a convincing manner, the provisions of Article (13) of this law shall be applied.
  Article (137): Foreign goods in free zones may not be consumed for personal use before settling what is due on them of customs duties and other fees and taxes. Similarly , domicile in such zones shall not be permitted except with the permission of the chairman of the Customs Authority according to the requirements of work therein.
  Article (138) : National and foreign vessels are allowed to take on supplies from the free zone with all marine equipment.
  Article (139) : The bodies investing in the free zones shall be deemed responsible for all the violations committed by their employees and outflow of goods in an illegal manner and all laws and regulations concerning security, health, public morality, combat of smuggling and cheating shall remain in force in them.
  Article (140) : It shall be permissible to create free markets be resolution of the competent minister whose provisions are determined in accordance with the law.