Chapter One:

Customs Territory
 

Article 176:

The specified prohibited goods and the goods subject to heavy duties and other goods determined by the Minister through a decision published in the Official Gazette shall all be subject to the provisions of the customs territory even if they were outside the customs territory.
 

Article 177:

1. The goods subject to the provisions of the customs territory must, upon their transfer inside it, be accompanied by a transport document provided by the Department in accordance with the conditions determined by the Director.
    

2. The possession of those goods is prohibited, and they are also forbidden to exist in any store other than the places approved by the Director.
    

3. The ordinary needs which can be possessed within the customs territory area for consumption shall be determined by the Director.

Article 178:

The transfer of the goods subject to the provisions of the customs territory or their possession or circulation in an unorganized manner inside the customs territory shall be considered as import and export in the form of smuggling in as far as such goods are subject to the territory provisions in connection of import and export unless an evidence proves otherwise.
 

 Chapter Two:

Article 179:

1. The Department’s Officials, for the purpose of enforcing this Law and combating smuggling, shall have the right to inspect goods and means of transportation and search people in accordance with the provisions of this Law and other Laws in force. The drivers of transport vehicles must obey the orders of the customs officials and officers who have the right to use all the necessary means to stop the transportation means when their drivers disobey their orders.
    

2. If the person to be searched is a female, the search should be performed by a female.
    

3. In the presence of sufficient indications on the existence of smuggled articles, the authorized customs officials and public security men shall have the right to scratch any house or store or any other place. Residence houses shall not be searched except in the presence of the "mukhtar" or two witnesses and with the approval of the public prosecutor.
    

4. Authorized customs officers shall not be brought to justice for crimes emanating from their jobs except after the approval of a committee to be formed as follows:
   

   1. Tow judges to be appointed by the Judiciary Council from amongst civil judges. One of them, whose degree is not less than special, shall be the chairman of the committee.

   2. A representative of the Department appointed by the Minister.

   3. The committee shall issue its decisions unanimously or by majority. Its decision will be final.

Article 180:

The Department's officials shall have the right to board all ships anchoring at local harbors or coming into or going out of them and stay on board them until their cargoes are fully unloaded and order the opening of the ship's cabins and cupboards and the parcels loaded on it and lead - seal onto the monopoly goods or goods subject to heavy duties or the specified prohibited goods prescribed in Article 2 of this Law and ask the ship's captain to submit a list of these goods upon entering the harbors.
 

Article 181:

The Department's officials shall have the right to board the ships inside the customs territory for inspection or demanding the submission of the manifest and other documents required under the provisions of this Law. In the event of refraining from submitting the documents, or when the documents are not available or when there is suspicion about the presence of smuggled or prohibited goods of the kinds prescribed in Article 2 of this Law, the customs officials shall have the right to take all the necessary measures, including the use of force to seize the goods and bring the ship to the nearest customs harbor.
 

Article 182:

1. It is permitted to carry out investigation about smuggling and customs contraventions, as well as seizure of goods as follows:-
   
   

   1. In the land and sea customs limits.

   2. In the customs zone and in harbors and airports and generally in all areas subject to customs control, including public and private warehouses.

   3. Outside the land and sea customs limits when pursuing and chasing them continuously after being seen within the limit in a situation indicating intent on smuggling.
       

2. As for the goods subject to duties other than the specified prohibited goods and the prohibited goods and the goods which are subject to heavy duties, investigation about them, seizing them and verifying customs contraventions concerning them outside the areas set out in paragraph (A) of this Article shall be stipulated by the availability to customs officials of evidence on smuggling, provided that this shall be put down in a preliminary report and customs officials shall not be questioned about any seizure carried out according to the provisions of this Article when a contravention is not confirmed except in the case of grave mistake
    

3. The specified prohibited goods, the prohibited goods, or the goods subject to heavy duties and other goods determined by the decision of the Director prescribed in Article 2 of this Law and whose owners and transporter cannot present the necessary proofs determined by the Director shall be considered as being smuggled unless otherwise is proved.

Article 183:

1. When charged of investigating and scrutinizing, the Department's officials may examine the bills of lading, correspondence, contracts, records and all other bills and documents whatever they might be and which are related directly or indirectly to customs operations and seize them if necessary at any party related to the customs operations. These parties should keep these records, bills and documents for a period of three years.
    

2. The authorized officials of the Department may arrest anyone without warrant in case of an attested offense.

Please note that the authentic text for the customs law 20/1998 is arabic language and this is the non-official translation