Article 245:

1. Should it appear at any time that the duties and fines charged on any goods, under the provisions of this Law have not been levied or they have been partly collected for whatever reason, the Department shall collect the duties, fines or the shortfall thereof pursuant to the provisions of the effective Law for collecting state funds within three years from the date of registering the declaration.
    

2. No claim or suit concerning the drawback of customs duties and taxes or fines whose payment occurred before more than three years shall be heard.
    

3. The cash guarantees of all kinds shall be virtually finally transferred to the Treasury if the documents submitted by those concerned do not meet the required terms which make it possible to determine the status of these guarantees within the periods prescribed in this Law.
   In all cases, it shall not be allowed to claim the remaining balance of what has been transferred to the customs duties and other fees after the passage of three years from the payment of the guarantees unless the delay was caused by the Department.
    

4. The provisions of the previous paragraphs shall not be applicable to the guarantees paid for the purposes of bringing suits in accordance with this Law.

Article 246:

The Department may destroy the files, the records, the receipts, the declarations, and other documents pertaining to any year after five years of their expiry or the end of their use and the Department shall not be obliged to present them after the expiry of that period to any party or give copies or extracts of them.
 

Article 247:

1. Claims relating to public rights in the crimes and contraventions provided for in this Law shall be dropped after three years from the date of the occurrence of the action if a prosecution thereof is not carried out.
    

2. The penalty decided under this Law, if not executed, shall be dropped in the judgment in presence by the passage of five years from the date of issuance and from the date of notification in the judgment in default.
    

3. The provisions of prescription and periods prescribed in the Civil Law shall be applied to the financial rights of the Department.

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