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اليوم الاربعاء الموافق : 22 - نوفمبر - 2017

   

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Part Eight
Conditions of Duties in Abeyance
Section Three
Warehouses
  C- Special Warehouse
  Article (115) : The establishment of special warehouses may be permitted in places where there are centres of the Customs Department, if economic necessity requires that if the matter requires the erection of special installations. The work of special warehouse shall be eliminated upon the cancellation of the customs center within three months at least.
  Article (116): The permit for establishing a special warehouse shall be issued by resolution of the minister upon the proposal of the chairman of the Authority, in which will be determined the place of such warehouse, the brokerage that must be paid annually, the guarantees that must be provided before commencing work and the other provisions related thereto.
  Article (117): Goods deposited in a special warehouse must be presented on every demand of the customs department. The duties and taxes shall be levied on the full quantities of the deposited goods, without surpassing any shortage that may occur, except that which results from a force majeure, natural or self causes, apart from the fines that are imposed by the customs department.
  Article (118): Goods may remain in the special warehouse for a period of one year, which may be extended by another year, when necessary, upon the request that is approved by the Customs authority.
  Article (119) : The provisions of Article (109), (111) and (114) of this law shall apply to the special warehouses.
  Article (120) : Damaged goods may not be deposited in special warehouses. Similarly , prohibited goods may not be deposited except with the special permission of the Chairman of the Authority.
  Article (121) : It shall not be permissable to undertake in the special warehouses except those operations that are intended to preserve the goods. Such operations shall take place with the permission and under the control of the Customs Department.
  Some exceptional operations maybe permitted by the resolution of the Chairman of the Authority in which the conditions of such operations and the rules that must be observed in subjecting its produces to fees and taxes when placed for consumption are determined.
  In all cases, the rules appearing in the tarrifs schedule and the legal provisions on other fees and taxes shall be observed.