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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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Part Fifteen
Customs Litigation
Section Eight
Smuggling and its penalties
  Sub- section One
Definition of Smuggling and what is Judged to be smuggling
  Article(268):- Smuggling is the bringing in of goods into the country or taking them out of it in violation of the provisions of this law and the provisions in force through other than the customs department.
  Article (269):- For the purposes of application of this law the following shall be considered smuggling :-
  1-Upon bringing in not taking the goods to the first customs center or department.
  2- Not following the roads specified in accordance with legal and regulatory provisions for bringing in , taking out and crossing with goods. 
  3- Unloading or lading of goods form and to vessels in a manner violating regulations and on shores where there are no customs centres or departments or within the customs marine domain.
  4- Unloading or lading goods from and onto aircraft in an illegal manner outside regular airports or casting away of goods during aerial transport ,with due regard for the provisions of Article (59) of this law, and also the unloading of goods from means of transport outside customs centres and departments in a manner that violates the provisions of this law and the executive regulation.
  5- Non-declaration at the entry or exit customs of imported or exported goods without a cargo manifest, and in that shall be included what passengers bring with them, with due regard for the provisions of Article (244).
  6- By-passing of customs centres and departments of goods upon entry or exit without declaring them.
  7- Discovery of undeclared goods at customs centres and departments placed in hiding places specially prepared for their hiding or in a hiatus or empty place which are not usually assigned for containing such goods.
  8- Increase, shortage or change without legal justification in parcels or in their contents and which have been accepted in a condition placing fees in abeyance, subject or part Eight of this law, and which are discovered after the goods leave the customs entry centre or department.
  This provision shall encompass the goods that have crossed the country by smuggling or without completion of transactions.
  9- Non-submission of proofs required by the customs Authority to exonerate statements of conditions placing fees in abeyance, subject of part Eight of this law.
  10- Taking out goods from free zones or customs warehouses or stores to the customs domain without completion of customs transactions.
  11- Contravening statements designed to import or export designated restricted , prohibited or limited goods by means of forged or fabricated documents or designed to import goods by way of tampering with value to surpass the monetary allocations specified in provisions issued in this regard by means o forged or fabricated documents.
  12- Submission of documents or lists that are forged or fabricated or placing or placing violating marks with intent to be rid of settling customs duties or other fees and taxes , wholly or partially ,or with intent to exceed prohibition or restriction provisions.
  13- Transport and possession of designated restricted, prohibited or limited goods without submitting evidence supporting their import in regular manner.
  14- Transport and possession of goods subject to the control of the customs domain within such domain without regular documents.
  15- Non re-import of goods whose export is prohibited and temporarily exported for any purpose whatsoever.
  16- Declared prohibited goods with their genuine nomenclature before obtaining a permit for their entry or exit.
  17- An increase over what is permitted in re-export statements which could lead to unreality of the statements of conditions placing fees in abeyance .
  18- Non-re-export (taking out) of mator cars that were brought in or imported temporarily upon the elapse of one year from the date of end of the validity of the customs document according to which these were temporarily brought in.