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Home > Custom Law > Chapter Thirteen - Customs Legal Cases

Customs Legal Cases

 

Chapter One


Verbal Process and its Procedures
 

Article 184:

The smuggling crimes and customs contraventions shall be confirmed by a verbal process in accordance with the provisions specified in this Law.
 

Article 185:

  1. The verbal process should be made by at least two customs officials or officers or from other official bodies at the most immediate date from the discovery of the contravention or the smuggling crime. When necessary, the verbal process can be made by one official.
     

  2. The smuggled goods and the goods used to conceal the contravention or the smuggling crime and transport means shall be moved to the nearest customs house when possible.

Article 186:

The following shall be recorded in the verbal process:-

  1. Place, date and time of its preparation in letter and figures.
     

  2. The names of those who prepared it along with their signatures, ranks and jobs.
     

  3. The names of the violators or those responsible for the smuggling and their descriptions, professions, detailed addresses and their selected areas of residence whenever possible.
     

  4. The goods seized together with their kinds, quantities, values, duties and taxes liable for loss when possible.
     

  5. Unseized goods in as much quantity identified and detected thereof.
     

  6. Details of events, the statements made by the violators or those responsible for the smuggling and the statements of witnesses if there were any.
     

  7. The legal articles which apply to the contravention or the smuggling crime whenever possible.
     

  8. A statement saying that the contents of the verbal process were read to the violators and those responsible for the smuggling who confirmed these contents by singing the verbal process or refused to do so.
     

  9. All other useful events including the presence of the contraveners and the persons responsible for the smuggling at the time of inventory on goods or their refusal to do so.

Article 187:

  1. A- The verbal process made in accordance with Articles 185 and 186 of this Law shall be considered established and confirmed with regard to the concrete happenings witnessed by those who prepared it unless the contrary is proved.
     

  2. B- Formal incompletion of the verbal process shall not be considered a reason for its nullification and the verbal process may be returned to those who prepared it for completion. However, the report shall not be returned for completion if the deficiency was related to concrete happenings. The verbal process made in accordance with the previous Articles and substantiated by witnesses, events and declarations carried out and established in other countries shall have the same power of substantiation.

Article 188:

  1. All means of confirmation shall be used to prove and confirm smuggling crimes. It is not necessary that this should be based on seizing the goods inside or outside the customs zone. Verification of smuggling crimes related to goods for which customs declarations were presented and were inspected and cleared without any notice or reservation from the Department to indicate smuggling crime shall not be prohibited.
     

  2. All means of confirmation shall be used to prove and confirm customs contraventions. The importer shall bear the liability of such contraventions.

Article 189:

A person who claims forgery must submit his claim to the Customs Court of First Instance at the first hearing in accordance with the judicial regulations in effect. Should the court detect signs and evidence supporting forgery, it shall refer the investigation to the Attorney General and postpone its hearing until the forgery claim is settled. But if the verbal process whose forgery has been claimed covers more than one item, hearing concerning the rest of the items contained in the verbal process shall not be postponed but the court shall proceed with the hearing and a judgment shall be issued.
 

Article 190:

A combined comprehensive verbal process containing a number of contraventions may be prepared when the value of goods for each contravention does not exceed 5 dinars and within the limits and instructions set out by the Director. It may be sufficient to confiscate these goods by a decision from the Director or his deputy, and no request for re-consideration shall be accepted unless the owners of these goods pay customs duties and other fees and taxes as well as the due fines.
 

Chapter Two


Precautionary Measures
Section One: Precautionary Seizure
 

Article 191:

Those who prepare the verbal process shall have the right to seize the goods involved in the contravention or the smuggling crime and the means used in concealing them as well as the transport means. They shall also have the right to seize all the documents for the purpose of proving the contraventions and smuggling crimes and guaranteeing the payment of fees, duties and fines.
 


Section Two: Precautionary Detention
 

Article192:

  1. Precautionary detention of persons shall not be allowed except in the following cases:-

    1. In cases of an attested smuggling crime.

    2. Upon carrying out hindrance acts which obstruct the investigation of the smuggling crime or the like.

    3. When it is feared that the persons involved may flee or disappear to evade penalties and indemnities to which they may be sentenced.
       

  2. The decision of detention shall be issued by the Director or the person whom he delegates and the general prosecution shall be notified and the detain shall be referred to the concerned Customs Court within 24 hours.The Director may extend this period by a sole similar period and only subject to the endorsement of the attorney general and in case the investigation process required that, provided that the detain should be referred to the Customs Court at the end of the investigation.
     


Section Three: Prohibition Of Travel for Violators and Smugglers
 

Article 193:

The Director shall have the right to ask the pertinent authorities to prevent violators and those responsible for smuggling from leaving the country when the seized items are not sufficient to cover the customs duties, taxes and fines.The Director may cancel this request if the violator or the responsible for the smuggling presented a bank security equivalent to the sums which he may be asked to pay after it is found that the seized property does not cover these sums.
 

Chapter Three


Customs Contraventions and Penalties.

Section One: General Provisions
 

Article 194:

The customs fines and the confiscated goods prescribed in this Law shall be considered as a civil compensation for the Department and shall not be covered by the Law of General Amnesty.
 

Article 195:

When numerous contraventions are committed, fines shall be imposed for each one. It would be sufficient, however, to impose the heaviest fine if the contraventions were closely connected in an inseparable manner.
 

Article 196:

By the imposition of customs duties in a fixed proportion wherever it is mentioned herein is meant to include the other customs duties, Fees an taxes which were exposed to loss.
 

Article 197:

A customs fine not exceeding the amount of duties shall be imposed on the following:-

  1. Goods imported or exported through smuggling whose value does not exceed 100 dinars and which are not among the specified prohibited goods.
     

  2. Items and objects designed for personal use and the effects and gifts carried by the passengers whose value does not exceed 500 dinars and which are not declared at the customs house upon entry or exit and are not exempted from customs duties. The seized goods may, in both cases, be returned to their owners wholly or partly on condition that the restrictions prescribed by the provisions in force should be observed.


Section Two: Customs Contraventions and their Penalties
 

Article 198:

  1. Except for cases falling under smuggling category covered by Article 204 of this Law, a fine not more than half the amount of due duties and taxes shall be imposed on the following contraventions:

    1. The unjustified shortage in cargo listed in the maritime manifest or its substitute.

    2. Inconsistent declaration in which the real value has been confirmed to be not exceeding 10% of the declared value or 10% of weight or number or measurement provided that the goods shall not be of those prohibited ones.
       

  2. Except for cases falling under smuggling category covered by Article 204 of this Law, a fine not more than twice of duties or half the value of goods whichever is less shall be imposed on the following contraventions:

    1. The contravening declaration which leads to benefit from refunding duties or taxes or clearing the records of goods under temporary entry or goods imported for processing and export purposes the duties of which exceed 500 JDs, without having the right to do so.

    2. The unjustified increase over what has been listed in the cargo manifest or its substitute. If the increase contained parcels bearing the same signs and numbers borne by other parcels, the extra parcels shall be considered as being subject to higher fees or subject to prohibition rules.

    3. The unjustified decrease from what has been listed in the land or air cargo manifest or its substitute whether such decrease occurred in the number of parcels or their contents or in the quantities of bulk goods.

    4. The use of items covered by exemption or reduced tariff for a purpose other than that for which they were imported. The same fine shall be imposed on exchange or sale or disposal of these items in an illegal manner and without the Department�s approval and without submitting the necessary papers.

    5. The sale of goods accepted under pending status of duties or for their use outside the permitted areas or for purposes other than those for which they were imported or when allocated for a purpose other than that which they were meant for, or upon replacing or disposing of them in an unlawful way before notifying the Department and presenting the necessary documents.

    6. Refunding duties and taxes whose value exceeds 500 JDs without having the right to do so.
       

Article 199:

Except for cases falling under smuggling category covered by Article 204 of this Law a fine of no less than 50 JDs and not more than 500 JDs shall be imposed on each of the following contraventions:-

  1. Contraventions in export declaration which would lead to evading the restrictions of export license or retrieving currency.
     

  2. The contravening declaration which leads to benefit from refunding duties or taxes or clearing the records of goods under temporary entry or goods imported for processing and export purposes whose duties do not exceed 500 JDs.
     

  3. Transport of passengers or goods within the country by vehicles acceptable under pending status of duties in violation to the provisions of Laws and regulations.
     

  4. Changing the route specified in the transit or re-export declarations without the Department�s approval.
     

  5. Removal of lead, or buttons or erasing the customs seals off goods dispatched by transit or re-exportation.
     

  6. Presentation of the specified certificates necessary for the discharge and settlement of the transit manifests or for the temporary entry undertakings or the inward processing of pending duties or re-exportation after the expiry of the delay periods specified for that purpose.
     

  7. Breaching any of the legal conditions and provisions of transit or inward processing or temporary entry or re-exportation contained in the customs directives and regulations.
     

  8. Contraventions of violating the regulations related to public and private warehouses. This fine shall be collected from proprietors or utilizers of said warehouses.
     

  9. Acquisition by the concerned persons of more than one manifest or its substitute.
     

  10. Possession or circulation within the customs limit in an illegal way or in a manner contravening the contents of the transport bill of goods subject to the control of the customs officers.
     

  11. Ferrying by ships whose load capacity is less than 200 tones of restricted or prohibited goods or goods subject to heavy fees or specified prohibited goods within the sea customs limit whether the goods were mentioned in the cargo manifest or not. The same applies when such ships change their course inside the sea customs limit under circumstances other then those resulting from maritime emergency or force majeure.
     

  12. Anchoring of ships or landing of planes or parking of other transport means in places other than those set out for them and which are licensed by the Department.
     

  13. Departure of ships and planes and other transport means from the harbor or the customs zone without a license from the Department.
     

  14. Anchoring of ships of any load capacity and the landing of planes at harbors and airports other than those set out for those purposes, either this was in normal or emergency cases without notifying the nearest customs house of that.
     

  15. The transfer of goods from a transport means to another or the re-exportation of these goods without an authorized declaration or license.
     

  16. The loading and unloading of ships or trucks or cars and other transport means or withdrawal or goods without a license from the Department or in the absence of its personnel or outside the hours set for that or in violation of the provisions determined by the Department or unloading the goods at places other than those set for that purpose.
     

  17. Obstructing the Department's officials from carrying out their duties and exercising their right of inspection, verification and examination and failure to stop upon the request of the Department's officials. This fine shall be imposed on anyone who took part in such contravention.
     

  18. Failure to keep registers and documents and similar items during the period prescribed in Article (183) of this Law or failure to present these registers and documents.
     

  19. Failure by customs clearance agents to abide by the customs regulations which specify their duties. In addition, professional penalties may also be applied in this regard in accordance with the provisions of Article ( 168 ) of this Law.
     

  20. The verified decrease in goods at the stores after being delivered in an apparent sound condition.
     

  21. The goods which have escaped seizure and which it was not possible to determine their value or quantity or kind and this shall not hinder prosecution on charges of smuggling.
     

  22. Refunding duties or taxes not exceeding 500 JDs in value without any right to do so.

Article 200:

Except for cases falling under smuggling categry, a fine of 25 - 100 JDs shall be imposed on the following contraventions:-

  1. Declaring, in the declaration, of information contrary to the documents attached thereto. Such fine shall be levied from the declarant.
     

  2. Listing several closed parcels put together in whatever way in the manifest or its substitute as being one parcel. In this case, Article 60 of this Law concerning containers, pallets and trailers shall be observed.
     

  3. Failure to present the manifest or its substitute and the other documents referred to in Article 43 of this Law upon entry or exit and also the delay in presenting the manifest or its substitute from the period prescribed in the same Article.
     

  4. Non presence of a duly made cargo manifest or its substitute or the existence of a manifest contrary to the reality of the cargo.
     

  5. Failure to mark the manifest by the customs authorities at the shipment place in cases where such marking is essential in accordance with the provisions of this Law.
     

  6. Failure to list what should be listed in the manifest or its substitute.
     

  7. Importation by mail of closed parcels or unlabelled cans in violation of the provisions of Arab and international postal agreements and the national legal provisions in force.
     

  8. The attempt to refund duties and taxes without having the right to do so.
     

  9. Every other contravention to the provisions of this Law, regulations, decisions and directives enforcing them.

Article 201:

A fine between 5 - 10 dinars for each day of delay shall be imposed in cases of contraventions involving delay in presenting the goods dispatched by transit to the exit office or to the destined internal office after the expiry of the periods determined in the manifests. The fine shall not exceed half the value of the goods.
 

Article 202:

A fine from 1 - 10 dinars shall be imposed for each week of delay or any part thereof for contraventions of delay in returning the goods entering temporarily for processing purposes after the expiry of the period set out for them in the declaration, with the exception of cars where the fine shall be from 5-10 JDs. The fine shall not exceed half the value of goods.
 

Chapter Four


Section One: Smuggling and its Penalties
 

Article 203:

Smuggling is the bringing of goods into the country or transferring them out of it in a manner contravening the enforced legislations and without payment of the whole or part of the customs duties and other fees and taxes or in violation of the rules of prohibition or the restrictions prescribed in this Law or the other laws and regulations. The goods referred to in Article 197 of this Law shall not be subject to this Article.
 

Article 204:

The following shall be subject to the smuggling provisions:-

  1. Failure upon entry to go to the nearest customs house.
     

  2. Failure to follow the appointed routes when bringing in the goods or transferring them out of the country.
     

  3. Unloading or loading the goods from or on board the ships in a manner contravening the regulations prevailing along the coasts where customs houses are not available or loading or unloading the goods in the sea customs limit.
     

  4. Unloading or loading the goods from or on board the planes in an illegal manner outside the official airport or throwing the goods during flights. In such case, provisions of Article 53 of this Law shall be complied with.
     

  5. Failure at the entry and exit office to declare the entering or departing goods without a manifest. The goods carried by the passengers are included but the provisions of Article 197 of this Law should be observed.
     

  6. Overpassing with the goods the customs houses without declaring thereof upon entry or departure.
     

  7. The discovery at the customs house of undeclared goods put in hiding places with the aim of concealing them or put in places which are usually not designed for the containment of such goods.
     

  8. The increase or decrease or exchange with regard to the number of the packages and their contents and which are accepted under suspension of duties prescribed in Title 8 of this Law and which have been discovered following the departure of the goods from the entry center. This rule shall cover the goods which have come to the country by smuggling or without customs formalities and in such case the transporter shall assume the responsibility therefore.
     

  9. Failure to submit the proofs determined by the Department for the discharge of the declarations of goods which are accepted under suspension of duties and which are prescribed in Title 6 of this Law.
     

  10. The removal of goods from the free zones or the stores or warehouses to the customs yard without the customs formalities.
     

  11. Presenting false manifests intended for the importation or exportation of specified prohibited goods or prohibited or monopoly goods or those intended for the importation of goods by falsifying their value so as to surpass the amounts of money determined in the enforced rules.
     

  12. The submission of false or forged or fictitious documents or labeling the goods with false signs with the aim of evading customs duties or the other fees and taxes in whole or in part or with the aim of evading rules of prohibition and restriction, provided that Article 198/A/2 of this Law shall be observed.
     

  13. The transport or possession of the specified prohibited goods or the prohibited or monopoly goods without submitting proofs confirming their importation in a legal manner.
     

  14. The transport or possession of the goods which are under the control of customs zone's officers without presenting a legal document.
     

  15. The failure to re-import the goods whose exportation is prohibited and the goods exported temporarily for whatever purpose.
     

  16. Unloading or loading trains in places where customs houses are not available or loading or unloading the goods in the customs zone in a manner contravening the regulations.


Section Two: Penal Liability
 

Article 205:

The penal liability is stipulated by the presence of intention. The operative penal provisions shall be observed in determining this responsibility. The following shall be considered liable for penalty:-

  1. The original perpetrators.
     

  2. The partners in the crime.
     

  3. Mediators and inciters.
     

  4. The possessors of the smuggled materials.
     

  5. The owners of the transport means which were used for the smuggling as well as the drivers and their assistants.
     

  6. The owners or tenants of the shops and places in which the smuggled goods were placed or those who benefit from these shops and places.


Section Three: Sanctions
 

Article 206:

The following penalties shall be imposed on the persons who committed smuggling or what is considered to be smuggling or the attempt to do so:-

  1. A fine not less than 50 dinars and not more than 1000 dinars and on repetition a jail term between one month and three years plus the prescribed fine or by one of these two penalties.
     

  2. A customs fine as a civil indemnity for the Department as follows:-

    1. Between three times to six times the value of the specified prohibited goods.

    2. Between double to three times of both the value and the duties concerning the prohibited or monopoly goods.

    3. Between double to four times of the duties due on goods subject to customs duties if not prohibited or monopoly provided that the fine shall not be less than half the value of the goods.

    4. Between 25 -100 dinars for goods not subject to duties or taxes and which are not prohibited or monopoly.
       

  3. The confiscation of the goods involved in the smuggling or levying the equivalent of their value including the duties if the goods were not seized or escaped seizure.
     

  4. Confiscation of the transportation means and the instruments and items used in the smuggling or a fine not exceeding 50% of the value of the smuggled goods provided that it does not exceed the value of the transport means with the exception of ships, planes and trains unless they were prepared or hired for this purpose or levying the equivalent of their value if they were not seized or escaped seizure.

Article 207:

The Director may decide to confiscate the seized goods if the smugglers escaped or were not identified.
 

Chapter Five


Section One: Administrative Prosecution
Decisions of Collection and Fines
 

Article 208:

  1. The Director or whomever he authorizes may issue decisions for claiming duties, taxes and fines which the Department collects provided that the would-be collected sums are due fixed in amount under guaranteed undertakings or a compromise settlement undertaking or a final court decision. The taxable shall come to the Department to settle the claim within 30 days from the date of notifying him of the decision.
     

  2. The Director shall issue a decision for levying the claimed fees, taxes and fines if the taxable has not reported to the Department during the period referred to in paragraph (A) of this Article.
     

  3. The taxable may object to the collection decisions at the pertinent court within thirty days from the date of notification. This, however, does not stop execution unless 25% of the claimed sums were paid as security or under a bank guarantee.

Article 209:

  1. The fines set out in chapter 3 of this title shall be imposed by a decision from the Director or whomever he authorizes.
     

  2. The contravener himself or his representative shall be notified of the fine imposed on him by a written notice or registered mail. The contravener must pay the fines within 30 days from the date of notification or the date of the refusal to sign the notification.

Article 210:

  1. Fining decisions referred to in Article 209 may be protested to the Minister within the same period set out in the said Article. The Minister may confirm the fining decision or reduce or cancel it when there are justifying reasons.
     

  2. The Minister's decision, issued under paragraph (A) of this Article, may be appealed before the Customs Court when the imposed fine plus the value of the confiscated goods exceed 500 JDs. The Appeal should be submitted within 30 days from notification of the Minister's decision, and the court may confirm the fine or amend or cancel it.


Section Two: Legal Prosecution of Smuggling Crimes
 

Article 211:

Legal proceedings in smuggling crimes shall not begin except upon a written request from the Director or the official who acts on his behalf during his absence.
 


Section Three: Abatement of Prosecution
Settlement by Compromise
 

Article 212:

  1. The Minister or the person he authorizes may reach a compromise settlement, in respect of smuggling crimes or the like before prosecution or during proceedings and before issuance of the judgment of first instance, with all parties responsible for smuggling or with some of them for the whole crime and within the conditions mentioned in the settlement contract.
     

  2. The Minister upon recommendation from the Director may waive any violation or smuggling crime or the like before or during prosecution and before the issuance of the judgment of First instance when there are justifiable reasons, when the fines do not exceed 500 JDs. In all cases, justifiable reasons can not be considered, unless related to travellers� cases concerning their personal use.
     

  3. The Minister upon recommendation from the Director may waive the customs cases relating to issues of official parties.

Article 213:

  1. The Minister or the person delegated by him, when reaching the compromise settlement, may substitute for penalties and customs fines mentioned in Article 206 of this Law by the following:-

    1. Customs fine not less than 50 % of the minimum civil compensation.

    2. Confiscating the specified prohibited goods and goods whose importation or exportation is prohibited.

    3. The compromise settlement contract may provide for returning the seized goods, and levying customs duties and other fess and taxes on goods whose importation or exportation is permitted or goods whose importation is restricted on condition that approval of the restricting authority is secured.

    4. The compromise settlement contract may provide for returning means of transport and the materials used in smuggling against a fine not less than 20% of the value of smuggled goods and not exceeding 50% of the value of the transportation means.
       

  2. The Minister must issue a directory for compromise settlements to be published in the Official Gazette.

     

Article 214:

The legal case shall be dropped upon reaching the compromise settlement.
 

 Chapter Six


Civil and Joint Liability
 

Article 215:

  1. The contravention in smuggling crimes is made up and the civil liability arises with the existence of their elements. But he who proves that he was the victim of a force Majeure shall be absolved from responsibility as well as the person who proved that he did not commit any of the actions which constituted the contravention or the smuggling crime or caused them to happen or led to committal thereof.

  2. B- In addition to the perpetrators of the contraventions and smuggling crimes as original perpetrators, the civil liability covers the interferes, the owners of the goods involved in the contravention or the smuggling crime, the partners, the financiers, guarantors, brokers, representatives, donators, transporters, possessors, beneficiaries and senders of the goods each according to his responsibility in the act.

Article 216:

The investors of the private shops and places where the goods involved in the contravention or the smuggling crime were placed shall be responsible for them. The investors of public shops and places and their employees as well as the owners of the transportation means and their drivers and assistants shall be held responsible unless they prove their lack of knowledge about the presence of the goods involved in the contravention or the smuggling crime and the nonexistence of a direct or indirect interest for them in that act.
 

Article 217:

The guarantors shall be responsible in the same way as the original undertakers do in terms of payment of fees, duties and fines and other due amounts within the limits of their guarantees.
 

Article 218:

Customs clearance agents shall be responsible for the contraventions committed by them or by their employees who have been delegated by them in the customs declarations. In case those contraventions lead to smuggling crimes, then the court shall have the right to decide and determine the responsibility. They shall not be responsible for the undertakings mentioned in the customs declaration unless they themselves undertook them or guaranteed their undertakers.
 

Article 219:

The declarants, the employers and the transporters shall be responsible for the actions of their employees and all those working for them in respect of the duties and taxes which the department levies as well as the fines and the confiscated goods prescribed in this Law and resulting from those actions.
 

Article 220:

The inheritors shall be responsible for the sums due on the deceased within the limits of each share of the inheritance.
 

Article 221:

The determined duties, taxes and fines or those under joint liability shall be levied from the contraveners or those responsible for the smuggling in accordance with the provisions of the Law for collecting state funds. The goods and the transportation means, when available or seized shall serve as a guarantee for levying the due sums.
 

Chapter Seven


Section One: Principles of Trials
 

Article 222:

  1. special court called " The Customs Court of First Instance " shall be formed and consists of three judges, one of them as a president, to be appointed by the Judicial Council in the manner civil judges are appointed, and in case one of them fails to assume his job due to absence or any other legal reason, the Minister of Justice may delegate any other judge to perform the job.
     

  2. The above-mentioned court may include more than one panel.
     

  3. The court shall hold its sessions in Amman and in the place designated by the Minister. It may hold its sessions in any other place it deems appropriate and issues its decisions by unanimity or majority of votes.

Article 223:

Notwithstanding the provisions of any other Law, the Customs Court's jurisdiction shall include the following:-

  1. Dealing with all smuggling crimes and any practically related matters in accordance with the provisions of this Law.
     

  2. Dealing with the crimes and violations committed against the provisions of this Law and against the Laws and regulations of excise, local production, import and export, Law of investment encouragement, general sales tax Law and all the instructions issued thereunder.
     

  3. Dealing with disputes arising from the application of international trade agreements to which the Kingdom is a party and with any dispute relating to the application of the laws and regulations mentioned in paragraph ( B ) of this Article.
     

  4. Dealing with objections to levying decisions in accordance with Article 208 of this Law.
     

  5. Dealing with objections relating to fining decisions in accordance with Article 210 of this Law.
     

  6. Seizing or releasing in connection with these crimes and violations in accordance with the rules prescribed in the Penalty Codes.
    In cases when the legal action has not yet been referred to the court, the President of the Court may ask the person accused in accordance with this Law to provide a guarantor to ensure his presence at the court. Otherwise this person may be arrested until the end of the case or until he presents the guarantee.

Article 224:

  1. Judgments passed by the Customs Court of First Instance may be appealed to a special customs court consisting of three civil judges, one of them as a president, to be appointed by the Judicial Council, and in case one of them fail to perform his duties due to absence or any other legal reason, the Minister of Justice may delegate another judge for the job.
     

  2. This court shall meet in Amman and in the place designated by the Minister or the place it deems appropriate.
     

  3. This court shall deal with cases referred to it in terms of investigation and pleading and issue its decisions by unanimity or majority of votes.
     

  4. The period of appeal shall be thirty days from the date of notification if the judgment has been passed by default or from the date of the issuance if the judgment was given in presence.

Article 225:

Judgments given by the court of appeal in legal and penal cases shall be subject to cassation:-

  1. If the sum of the judgment is not less than two thousand dinars.
     

  2. If the dispute in the other judgments involves a newly-created legal point or a complicated one or of general significance and the Customs Court of Appeal gave its permission. Request for that permission must be presented within ten days of the date of the notification of the Customs Court of Appeal's decision.
     

  3. Should the Customs Court of Appeal refuse to give a permission for cassation, the applicant has the right to request the permission from the President of the Cassation Court within ten days of his notification of the refusal decision.
     

  4. If the permission for cassation was issued by the Customs Court of Appeal or from the President of the Cassation Court, the cassation applicant must present the cassation statement within ten days of his notification of the permission decision.

Article 226:

  1. The sentenced person may object to the judgment passed by default within ten days of his notification.
     

  2. The application for cassation or appeal shall be presented to the court which issued the judgment or to the court under whose jurisdiction the applicant's area of residence falls so as to submit it to the pertinent court.
     

  3. The application for cassation shall be presented to the Cassation Court or to the Court of Appeal which issued the judgment to refer it together with the suit's documents to the Cassations Court. The cassation period is thirty days from the date of the issuance of the judgment or notification if it has been passed by default.

 


Section Two: Various Provisionss
 

Article 227:

  1. The Customs Public Prosecution shall be carried out by one or more public prosecutors to be appointed by the Minister from amongst the officials of the Jordan Customs holding law degrees and who have been working in the Department for at least five years. He shall have the right to cross examin, plead, appeal and cassate judgments passed by the Customs Courts.
     

  2. Notwithstanding the provisions of any other Law, the services of any one who occupies the position of a member of a customs court or a prosecutor at the customs public prosecution for two consecutive years before or after the execution of this Law, shall be deemed complete judicial service for the purpose of Lawyers association law and the law of judicial independence.

Article 228:

Counter claim cases shall not be accepted at the Customs Courts with regard to the customs duties and other fees and taxes due on goods still in the possession of the Department and under clearance.
 

Article 229:

The Court of First Instance and the Customs Appeal Court shall be entitled to summon witnesses and cross-examine them and hear all evidence. In all their procedures, the said courts shall observe the provisions prescribed in the Articles of the civil and penal laws in matters which do not conflict with the provisions of this law.
 


Section Three: Notifications
 

Article 230:

The Jordan Customs officials and officers may prepare the summons, notification and judgment documents and deliver them by themselves. This in general covers all papers relating to the trail proceeding including levying and fining decisions.
 

Article 231:

  1. Notification shall be carried out in accordance with the rules specified in the civil trial Law, taking the following two points into account:-

    1. Should the person wanted for notification change his place of residence or the place of his job after the date of the Customs contravention report prepared against him without notifying the Department in writing or give a false address, the notification shall be carried out by fixing it to his place of residence or the place of his latest, or known or chosen job and onto the notice board of the pertinent customs house.

      If place of residence of the person wanted for notification is unknown and the value of the goods involved in smuggling does not exceed 200 dinars, notification shall be carried out by fixing it onto the court's notice board and this shall be put down in the contravention report. Should the value of the goods involved in smuggling exceed 200 JDs, notification shall be carried by fixing it onto the court's notice board and advertising it in a daily news paper once at least.
       

  2. Notwithstanding the provisions of any other law, Customs Courts shall not accept any claim against the Treasury unless the plaintiff deposited in cash or submitted a bank guarantee which is equivalent to 25% of the required amount including fees and fines or the amount acknowledged by him whichever of them is higher.

     

Chapter Eight


Execution of Judgments and Decisions of Collecting and Fining
 

Article 232:

  1. Decisions of levying and fining and judgments issued in customs cases and after being final shall be implemented by all means of implementation on the movable and immovable assets of the liable persons in accordance with the law for collecting state funds. The Minister must order the seizure of a part of these assets sufficient to repay the due sums.
     

  2. The Director shall exercise the powers entrusted to the administrative governor and the committee concerned in collecting state funds provided for in the above-mentioned Law.

Article 233:

  1. Should the person sentenced by a cash penalty fail to pay the due sum, he shall be jailed one day for each 2 JDs or their fractions provided that the period of imprisonment does not exceed one year. Should the court's decision fail to state that the cash penalty is replaceable by imprisonment when unpaid, the replacement shall be made by a decision from the customs general prosecution.
     

  2. Every partial payment made before the imprisonment or during it and every sum that has been levied shall be deducted from the original cash penalty by the rate specified in the judgment as prescribed in the first paragraph of this Article.
     

  3. The imprisonment prescribed in this Article shall not affect the Department's right to the fees and fines due on the contraveners or those responsible for smuggling and to the determined confiscations. In all cases, the decided fines shall be considered as civil compensation for the Department and shall be collected in the manner state funds are collected.

Article 234:

Decisions of imprisonments and summoning notes issued by the pertinent authorities may be implemented and notices may be delivered by the Department's officials and officers.
 

Article 235:

The Department shall be exempted from all costs of implementation and from presenting any security or guarantee in all the cases imposed by the Law to that effect.


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

     
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