|
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: |
-
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.
-
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:-
-
Place, date and time of its preparation in letter and
figures.
-
The names of those who prepared it along with their
signatures, ranks and jobs.
-
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.
-
The goods seized together with their kinds, quantities,
values, duties and taxes liable for loss when possible.
-
Unseized goods in as much quantity identified and
detected thereof.
-
Details of events, the statements made by the violators
or those responsible for the smuggling and the statements of
witnesses if there were any.
-
The legal articles which apply to the contravention or
the smuggling crime whenever possible.
-
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.
-
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: |
-
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.
-
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: |
-
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.
-
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: |
- Precautionary detention of persons shall not be allowed
except in the following cases:-
-
In cases of an attested smuggling crime.
-
Upon carrying out hindrance acts which obstruct the
investigation of the smuggling crime or the like.
-
When it is feared that the persons involved may flee or
disappear to evade penalties and indemnities to which they
may be sentenced.
-
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:-
-
Goods imported or exported through smuggling whose value
does not exceed 100 dinars and which are not among the
specified prohibited goods.
-
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: |
- 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:
-
The unjustified shortage in cargo listed in the maritime
manifest or its substitute.
-
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.
-
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:
-
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.
-
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.
-
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.
-
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.
-
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.
-
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:-
-
Contraventions in export declaration which would lead to
evading the restrictions of export license or retrieving
currency.
-
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.
-
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.
-
Changing the route specified in the transit or re-export
declarations without the Department’s approval.
-
Removal of lead, or buttons or erasing the customs seals
off goods dispatched by transit or re-exportation.
-
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.
-
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.
-
Contraventions of violating the regulations related to
public and private warehouses. This fine shall be collected
from proprietors or utilizers of said warehouses.
-
Acquisition by the concerned persons of more than one
manifest or its substitute.
-
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.
-
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.
-
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.
-
Departure of ships and planes and other transport means
from the harbor or the customs zone without a license from
the Department.
-
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.
-
The transfer of goods from a transport means to another
or the re-exportation of these goods without an authorized
declaration or license.
-
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.
-
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.
-
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.
-
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.
-
The verified decrease in goods at the stores after being
delivered in an apparent sound condition.
-
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.
-
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:-
-
Declaring, in the declaration, of information contrary to
the documents attached thereto. Such fine shall be levied
from the declarant.
-
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.
-
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.
-
Non presence of a duly made cargo manifest or its substitute
or the existence of a manifest contrary to the reality of
the cargo.
-
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.
-
Failure to list what should be listed in the manifest or its
substitute.
-
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.
-
The attempt to refund duties and taxes without having the
right to do so.
-
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:-
-
Failure upon entry to go to the nearest customs house.
-
Failure to follow the appointed routes when bringing in
the goods or transferring them out of the country.
-
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.
-
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.
-
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.
-
Overpassing with the goods the customs houses without
declaring thereof upon entry or departure.
-
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.
-
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.
-
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.
-
The removal of goods from the free zones or the stores or
warehouses to the customs yard without the customs
formalities.
-
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.
-
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.
-
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.
-
The transport or possession of the goods which are under
the control of customs zone's officers without presenting a
legal document.
-
The failure to re-import the goods whose exportation is
prohibited and the goods exported temporarily for whatever
purpose.
-
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:-
-
The original perpetrators.
-
The partners in the crime.
-
Mediators and inciters.
-
The possessors of the smuggled materials.
-
The owners of the transport means which were used for the
smuggling as well as the drivers and their assistants.
-
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:-
-
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.
-
A customs fine as a civil indemnity for the Department as
follows:-
-
Between three times to six times the value of the specified
prohibited goods. -
Between double to three times of both the value and the
duties concerning the prohibited or monopoly goods. -
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. -
Between 25 -100 dinars
for goods not subject to duties or taxes and which are
not prohibited or monopoly.
-
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.
-
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: |
-
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.
-
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.
-
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: |
-
The fines set out in chapter 3 of this title shall be
imposed by a decision from the Director or whomever he
authorizes.
-
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: |
-
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.
-
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: |
-
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.
-
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.
-
The Minister upon recommendation from the Director may
waive the customs cases relating to issues of official
parties.
|
|
Article 213: |
- 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:-
-
Customs fine not less than 50 % of the minimum civil
compensation.
-
Confiscating the specified prohibited goods and goods whose
importation or exportation is prohibited.
-
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.
-
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.
-
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: |
-
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.
-
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: |
-
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.
-
The above-mentioned court may include more than one
panel.
-
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:-
-
Dealing
with all smuggling crimes and any practically related
matters in accordance with the provisions of this Law.
-
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.
-
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.
-
Dealing with objections to levying decisions in
accordance with Article 208 of this Law.
-
Dealing with objections relating to fining decisions in
accordance with Article 210 of this Law.
-
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: |
-
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.
-
This court shall meet in Amman and in the place
designated by the Minister or the place it deems
appropriate.
-
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.
-
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:-
-
If the sum of the judgment is not less than two thousand dinars.
-
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.
-
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.
-
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: |
-
The sentenced person may object to the judgment passed by
default within ten days of his notification.
-
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.
-
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: |
-
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.
-
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: |
- Notification shall be carried out in accordance with the
rules specified in the civil trial Law, taking the following
two points into account:-
-
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.
-
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: |
-
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.
-
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: |
-
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.
-
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.
-
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. |
