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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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Part Fifteen
Customs Litigation
Section Seven
Customs Violations And Their Fines
  Sub- section Four
Violations of Condition Placing Fees in Abeyance
  A- Common provisions:-
  Article (251):- A fine ranging between the equal and three –folds the fees and provided that it shall not be less than one half the value, shall be imposed for violations of goods accepted in the condition placing fees in abeyance or their use outside the permitted places or for other than the special purposes for which they were entered or their allocation for other than the purpose they were designed for or their irregular or unlawful change or disposal, before notification of the Customs Authority and submission of the required transactions.
  Article (252):- A fine ranging between(67.5)and (390)dinars or (1.755)and (10.140)riyals shall be imposed for the transport of passengers or goods within the country on motor cars accepted in the condition placing fees in abeyance in a manner contrary to the provisions of laws and regulations in force.
  B –Transit Goods Violations:-
  Article (253):- A fine ranging between (15 ) and (22.5)dinars or (390)and (585)riyals shall be imposed for each day of delay or part thereof and provided that the fine shall not exceed the value of the goods for violations of delay in submitting goods sent in transit to the exit office or to the internal destination office after elapse of the periods prescribed therefor in the statements.
  Article (254):- A fine ranging between (30)and (127.5) dinars or (780) and (3.315)riyals shall be imposed for violations of passage as follows:-
  1- Submission of the (necessary)prescribed cer tificates for exoneration and payment of passage statements after elapse of the periods prescribed for that.
  2- Breaking of lead and buttons and removal of customs seals on transit goods , without that barring application of the provisions of Article (271) in the event of the existence of a shortage in goods being established.
  3- Change of the course and routes prescribed in the passage statement without the approval of the Customs Department.
  4- Violation of any of the legal provisions and conditions of passage shown in the customs regulations which have not been mentioned in the preceding paragraphs.
  C- Warehouses Violations
  Article (255):- A fine ranging between (30) and (127.5) dinars or (780) and (3.315)riyals shall be imposed for violations of the provisions of genuine, special and pseudo warehouses , and such fine shall be collected from the owners on the investors in warehouses.
  D- Free Zones Violations:-
  Article (256) A fine ranging between (30)and(127.5)dinars or (780)and (3.315)riyals shall be imposed for violation of the provisions appearing in customs laws and regulation concerning free zones.
  E- Temporary Admission and Re-Export Violations:-
  Article (257):- Fines equalling and upto three –folds the fees and provided that these shall not be less than one half the value shall be imposed for the following violations :-
  1-Change of the goods temporarily admitted or re-exported, whether wholly or in part, with other goods.
  2-Non- presentation of the goods accepted in the condition of temporary admission to the Customs Authority upon every demand.
  3-Obtaining temporary admission without justification.
  Article (258):- A fine ranging between (7.5)and (22.5)dinars or (195)and (585)riyals shall be imposed for each week of delay or part thereof ,and provided that the fines shall not exceed the value of goods temporarily admitted (including tourist motor cars) as well as violations of delay in arrival of re-export statements after elapse of the prescribed periods therefor.
  Article (259):- A fine of between (30)and (127.5)dinars or (780)and (3.315)riyals shall be imposed for the following temporary admission violations:-
  1- Submission of the prescribed certificates that are necessary for the exoneration , payment and undertaking of temporary admission or re-export after the elapse of the regulatory period .
  2- Breakage of lead, buttons or removal of customs seals on despatched goods in re-export statements without that barring application of the penalty provided for in Article (271)of this law in the event of the presence of a shortage in goods being established.
  3- Change of the places specified for the presence of temporary admission goods without the approval of the Customs Authority.
  4- Change of routes prescribed in the re-export statement without the approval of the Customs Authority.
  5- Violation of any of the conditions of temporary admission or re-export other than that which has been mentioned.