اليوم الجمعة الموافق : 22 - يناير - 2021


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Part Eight
Conditions of Duties in Abeyance
  Section Five
Temporary Admission
  Article (141) :
  a. The payment of Customs duties and other fees and taxes due on imported foreign goods with the purpose of their manufacture or completion of their manufacture may be temporarily suspended for a period of six months and remain payable, provided that their owners undertake to export them or place them in customs warehouses or stores or the free zone. The goods which enjoy such condition and the industrial operations that can be carried out on them or other such conditions shall be determined by the resolution of the competent quarter.
  b. It shall be permissible for the Customs Authority to grant temporary admission to the following things:-
  1- Machinery. instruments, equipment and vehicles necessary for accomplishing government and public sector projects and carrying out practical and scientific experiments.
  2- What is temporarily for playgrounds, theatres, exhibitions and the like.
  3- Machinery, instruments, means of transport and other types that arrive for the purpose of repairs.
  4- Containers and wrappings arriving to be filled.
  5- Goods that are required to be temporarily admitted for their manufacture or completion of their manufacture in an exceptional manner and are of types not included by the provisions of the preceding paragraph.
  6- Animals brought in for grazing.
  7- Commercial samples.
  8- Whatsoever is covered by resolution of the minister.
  The things appearing in the previous items shall be re-exported or deposited in the customs warehouses or stores within six months or the date of their being entered and which period can be at the discretion of the Customs Authority.
  Article (142) : The customs Authority shall determine the conditions of temporary admission as regards things of any type that belong to arriving persons wishing to be temporarily domiciled, provided these shall be re-exported within an extendable period of six months.
  Article (143): Temporary admission shall be applied to motor cars of persons arriving in the Republic for temporary domicile, whether arriving in their company or bought from customs warehouses and stores or free zones according to the regulation issued by the minister of finance.
  Article (144) :
  1- Motor cars registered in the Arab and foreign states that transport passengers and goods between them and the Republic or other states shall benefit from temporary admission , provided there is reciprocal treatment, and re-export in accordance with the provisions of this law or in accordance with agreements concluded or this purpose.
  2- Such motor cars shall not have the right of domestic transportation.
  3- Exception from some provisions of this article is permitted by resolution of the competent quarter.
  Article (145): Owners of motor cars and motor-cycles whose major place of domicile is outside the Republic and belong to tourism establishment acceptable to the Customs Authority may benefit from temporary admission of their motor cars or motor cycles according to special tourist bonds (triptick) or traffic books given by such establishments and by which they bear the responsibility for customs duties and other fees and taxes that are due in place of their owners.
  Article (146) : The provisions of international agreements concerning temporary admission of motor cars and customs facilities granted to tourists shall be observed in accordance with the directives issued by the Customs Authority.
  Article (147) : The customs Authority may decide to grant temporary admission to the motor cars of the employees and experts of the United Nations Organizations, other international, regional and Arab organizations and organs subordinated thereto, whether such motor cars are accompanied by their owners from abroad or purchased from customs warehouses or stores or free zones and that under the conditions that are determined by the Chairman of the Authority, provided that the provisions of treaties in force and in accordance with the terms of ratification are observed.
  Article (148): It shall not be permissible to use the materials and types accepted in the condition of temporary admission or allocated them or dispose of them for other than the purposes and objectives for which they were imported and declared in the declarations submitted.
  Article (149) : When paying temporary admission accounts any shortage that appears shall be subject to the duties and taxes due in accordance with the provisions of Article (18) of this law.
  Article (150) : The Customs Authority shall determine the conditions of practical application of the condition of temporary admission and the guarantees that must be presented.
  Article (151) :The Customs Authority may permit the placing for consumption of produces accepted as temporary admission, provided that all legal conditions in force are duly observed.