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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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Part Eight
Conditions of Duties in Abeyance
  Section Seven
Refund of Duties on Re-Export
  Article (154) : Customs duties and other fees and taxes collected on some foreign materials entering into national exports shall be wholly or partially refunded on their re-export to abroad.
  Such materials shall be determined by a resolution issued by the minister upon the proposal of the Chairman of the Chairman of the Authority, and following receipt of the views of the ministers of industry and trade.
  In this resolution based on the proposal of the Chairman of the Authority shall be determined:-
  1- The periods and conditions that must be present for refund of such duties and fees.
  2- Type of duties that must be refunded and the ratio whose refund is permitted in respect of each material.
  Article (155) : Customs duties and other fees and taxes on goods that are re-exported in their original condition after having been placed for consumption and for which there is no local parallel in domestic production may be wholly or partially refunded, provided that their samples have been examined.
  After taking the views of the ministers of trade and industry, the minister shall determine the types of such goods, the ratio that can be refunded of such fees and taxes and the periods during which such condition is applies.
  Article (156) : Customs duties and other fees and taxes shall be refunded on goods that are re-exported by reason of a disparity in their specifications and that under conditions, periods and reservations determined by the customs Authority.