اليوم الجمعة الموافق : 22 - يناير - 2021


main menu

Part Eight
Conditions of Duties in Abeyance
Section Three
  A- General Provisions:
  Article (102) : Goods may be deposited in warehouses without the payment of duties and taxes in accordance with the provisions of this section. Such warehouses shall be of three types:
  1. Genuine 2. Special 3. Pseudo
  Article (103) : All accesses to the places reserved for genuine and special warehouses shall be locked with two different locks, the keys of one of them remaining in the possession of the person concerned.
  Article (104) : goods shall not accepted at all types of warehouses except after production of a deposit statement prepared in accordance with the terms set in Article (56) and the articles thereafter of this law and inspection shall take place in accordance with the rules that are provided for in Article (63) and the articles thereafter of this law.
  The Customs Department may, for control of movement of goods accepted into the warehouses, hold special registers in which all operations related to them are recorded and these shall be a reference for the tallying of warehouses sets against the entries.
  Article (105) : The customs Authority shall determine the conditions of practical implementation of the condition of various types of warehouses.