اليوم الأحد الموافق : 17 - يناير - 2021


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Part Fifteen
Customs Litigation
Section Seven
Customs Violations And Their Fines
  Sub –Section One General Provisions
  Article (241):- The customs fines and expropriations provided for in this law are deemed to be civil compensation to the Customs Authority and are not covered by the provisions of amnesty laws.
  Article (242):- When the violations are many the fines shall be due in respect of each separately .The sterner fine will suffice if the violations are inter–related in a manner that dose not allow their separation.
  Article(243):- By fees, wherever mentioned ,is meant the imposition of the customs fine in a certain percentage of the customs duties and other fees and taxes which the Customs Authority charge and which have been subjected to loss.
  Article (244):- 1- With the exception of designated restricted goods the customs fine shall be imposed and shall not exceed the rate appearing in paragraphs (a)and(b) of item no, (1).of Article (271)of this law and that on the following:-
  a. Imported or exported goods by smuggling whose value dose not exceed (37.5)dinars or (975)riyals
  b. The effects and things prepared for personal use and the implements and gifts of travellers whose value dose not exceed (255 dinars) or (6.630)riyals and are not declared at the customs centre upon entry or taking out and are not exempt from fees.
  The seized goods may be returned wholly or partially to its owners, provided that the limitation imposed by provisions in force are observe.
  2- With the exception of the cases which are deemed equal to smuggling and covered by Article (271) of this law, there shall be imposed on the violations shown in the following subsections of this section the fines determined for them.
  3- The competent court shall order the highest fines provided for in this law in the following aggravating circumstances:-
  a. Delay in presenting the prescribed certificates for the discharge of statements placing fines in abeyance if the period of delay exceeds one year.
  b. A violation in the cargo statement as regards the place of shipment being a state under economic boycott.
  c. The commission by the violater of a precedent falling under the provision of Articles (268) and (269) of this law and the repetition of one of the acts provided for two years from the date of commission of the act shall be considered a precedent .
  d. Discovery of goods placed in hide-outs prepared for their hiding or in a hiatus or empty spaces not assigned for the containment of such goods.
  e. The coupling of the smuggling crime or what is deemed to be so with the violation of obstruction or the violation of refusal to stop.