اليوم السبت الموافق : 16 - يناير - 2021


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Part Fifteen
Customs Litigation
Section Eight
Smuggling and its penalties
  Sub – section Three Fines
  Article (271):- Without prejudice to other provisions in force that may entail criminal liability and penalties for smuggling crimes and what is judged to be so, the customs penalty for smuggling and what is judged to be so shall be imposed in the following manner:-
  1. A customs fine which shall be akin to a civil compensation for the customs Authority as follows:-
  a. From two-folds and upto four-folds the value as regards designated restricted goods.
  b. From the equal of to upto three-folds the value and fees together for prohibited or restricted goods.
  c. From the equal of and upto three-folds the fees on goods subject to fees if not prohibited or restricted, provided that the fines shall not be less than the equal of their value.
  d. From (20) to (85) Arab accounting dinars for goods not subject to fees and which are not prohibited or limited.
  2. Expropriation of the goods subject of smuggling or a judgement equalling their value when not seized or when escaping seizure. The competent court may rule expropriation of the means of transport, equipment and materials that were used in smuggling, with the exception of vessels and aircraft unless these were prepared or hired for this purpose, or rules what equals their value when not seized or when these have escaped seizure.
  Article (272):- The competent courts shall issue judgements with the penalties provided for in the preceding article and in that shall follow the fundamentals and procedures that are determined by the laws in force.
  Article (273):- Without prejudice to the provisions of Article (271), the Chairman of the Authority or whomsoever he may depute, can decide expropriation of the seized goods and means of transport in the event of flight of the smugglers and their not being traced or identified and that if their value does not exceed (2,602.5) dinars or (67,665) riyals. If the value of the goods exceeds this amount, the customs court may decide as a matter of urgency expropriation of the seized goods in such case.