اليوم الجمعة الموافق : 22 - يناير - 2021


main menu

Part Fifteen
Customs Litigation
Section Three
Follow – ups
  Sub section One
Administrative Follow – up 
  A –follow – up in accordance with collection resolutions.
  Article (202):- The Chairman of the Authority or whomsoever he may depute may issue collection resolution for the settlement of duties, taxes and fines of any sort, which the Authority collects. For the issue of collection resolution, It shall be a condition that the debt:-
  1- Of established amount and due for payment by undertakings or settlement bonds.
  2- That those charged with settlement thereof default therein after having been warned to pay within a period of ten days.
  Article (203):- Those charged with settlement may object to the collection resolution before the competent court within fifteen days of the date of notification. However, that shall not halt execution, except if the amounts demanded are settled in insurance thereof.
  B – Follow – up in accordance with a find resolution.
  Article (204):- The chairman of the authority or whomsoever he may depute may, within the instructions determined by the Customs Authority, issue resolutions of fines and expropriations according to the settlement schedule as regards the customs violations that do not entail the penalty of imprisonment.
  It shall be a condition that the value of the things expropriated and the fines determined together in this law shall not exceed the amount of (525) dinars or (13,650)riyals.
  Article (205):- The resolutions on fines shall be intimated to the violators or whosoever represents them in accordance with legal fundamentals. If they do not object thereto before the competent court within fifteen days, they shall become final and shall have the power of judicial judgements and the amounts contained in such resolutions shall be collected by all legal means.