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Chapter One |
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Customs Declarations
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Article
61:
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Upon clearing any commodity, even when exempted from
duties and taxes, a customs declaration shall be
presented to the customs house, such declaration shall
be organized:-
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In writing. -
By using information or data processing method whenever
such method is required and in accordance with
directives issued by the Director. The provisions
applied to the written declaration shall apply to this
kind of declaration as well.
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The Director shall specify the forms of declarations and
the media for their submission, in addition to the
number and princes of copies, the information they must
contain, the documents which shall be attached to the
declarations as well as the information contained in
such documents.
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Article
62: |
The detailed
customs declaration should only contain the goods mentioned
in one manifest only except in cases determined by the
Director.
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Article
63: |
The declaration should not mention several sealed packages
or packages assembled in any way to look as if they form one
unit. The directives issued by the Director with regard to
the containers, pallets and trailers shall be observed.
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Article
64: |
The declarant, upon his request, is allowed to amend one or
more of the items of the declaration after being accepted by
Customs, provided that such amendment shall not result in
making the declaration apply to goods other than that
originally covered therein.However, the amendment shall not
be allowed if the request was submitted after customs
authorities have already carried out any of these
formalities:
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Informing
the declarant that they intend to examine the goods.
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Decided
that the items or details in question are incorrect.
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Released
the goods.
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Article
65: |
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Goods entering the Kingdom
shall be admitted under any of the following customs
procedures:-
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Free
circulation
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Transit
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Warehousing
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Deposit in free zones.
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Temporary admission
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Admission for processing purposes.
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Goods may be transferred from a certain customs
procedure to another upon the Department�s approval and
in accordance with procedures determined by the
Director.
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Article
66: |
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The customs authorities may cancel the registered
declaration of which the due duties and taxes are not
paid or those not completed, after the elapse of 15 days
from the date of registration, due to reasons connected
with the person who submitted them.
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The Department may agree to the cancellation of the
declarations upon a request from the person who submitted
them as long as due duties and taxes have not been paid. In
case of a violation, cancellation shall not be allowed until
such violation has been settled, however, amending the rates
of duties and taxes or changing the exchange price of
foreign currencies shall not result in refusing the
cancellation application.
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In all these cases, the Department shall have the right to
request inspection of the commodity in the presence or
absence of the declarant after duly advising him with the
date of such inspection.
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Article
67: |
The declarants or their representatives may examine their
goods before presenting the declaration. They can also take
samples of the goods when necessary after obtaining the
Department's permission and provided that this is carried
out under the Department's supervision. Those samples shall
be subject to due duties and taxes.
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Article
68: |
People other than the declarants or their representatives
shall not be allowed to examine the declaration with the
exemption of competent judicial and official authorities.
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Chapter Two |
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Inspection of Goods
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Article
69: |
Following the registration of the customs declaration the
customs official concerned shall inspect goods wholly or
partly according to the directives issued by the Director.
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Article
70: |
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Inspection of the goods shall be conducted at the
customs zone. However, the inspection shall be allowed
to be conducted outside the zone upon the request of the
pertinent person and on his account and in accordance
with the directives set by the Director.
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The transfer of goods to the inspection place and the
opening and packing of the packages and all other steps
required for the inspection process shall be paid for by the
person who presented the declaration and on his
responsibility.
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Goods deposited in stores or in places set for inspection
may not be transferred without the approval of the
Department.
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Those involved in the transfer of goods and presenting them
for inspection should be acceptable by the Department.
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It shall not be permitted for any person to enter the stores
and warehouses and the barns and shelters and yards prepared
for the storing or depositing the goods for inspection
without the approval of the Department.
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Article71: |
The inspection shall be carried out in the presence of the
person who presented the declaration or his representative.
When a decrease in the contents of the packages occurs, the
responsibility thereof shall be defined as follows:
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If the packages were brought into the stores and
warehouses in a apparent sound condition under which the
decrease is certain to have occurred in the country of
origin before shipment, then prosecution of the decrease
shall be dropped.
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If the packages brought into stores or warehouses were in
apparent unsound condition, the investing body of these
stores and warehouses together with the Department and the
transport company should record such condition in the
delivery report and check the weight, contents and number.
The investing body should also take the necessary measures
to secure the packges preservation. The responsibility in
this case shall be borne by the transporter unless there is
a reservation in the manifest endorsed by the customs
authorities of the country of origin and in this case
prosecution of the matter shall be dropped.
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If the packages were entered in apparent sound condition and
became under suspicion after entering stores and warehouses,
the responsibility lies on the investing body when a
decrease or replacement is confirmed.
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Article
72: |
The Department authorities may open the packages for
inspection upon suspicion of the existence of prohibited
goods or goods which contravene the contents of the customs
documents. The Department can do this in the absence of the
person concerned or his representative if he refrains from
attending the inspection at the specified time after being
duly notified. When necessary, the Department may carry out
the inspection before informing the person concerned or his
representative provided that the inspection is carried out
by a committee formed for this purpose. The committee shall
prepare a verbal process on the result of the inspection.
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Article
73: |
The Department shall have the right to analyze the goods by
an authorized analyst so as to check the kind or
specifications of the commodity or its compliance with the
ligislations in force.
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Article
74: |
The
Department and the person concerned may object to the result
of the analysis before the special committee prescribed in
Article (80) of this Law.
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Article
75: |
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Should the other legal provisions in force require the
availability of special terms and specifications for the
goods and this in turn required the carrying out of the
analysis or the inspection then this should be done. The
Director shall have the right to release the goods in
return for the necessary guarantees which insure that
they will not be dealt with except after the result of
the analysis has been obtained.
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It shall be allowed to release the goods before the result
of the analysis is known if the aim of the analysis is to
apply the customs tariff and payment by the commodity owner
of the duties on the basis of the highest rate of the tariff
which shall be held in trust until the result has been
obtained.
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The Director shall have the right to destroy the goods
which the analysis or the examination proves to be
harmful and are not in conformity with the authorized
specifications. Costs of the destruction shall be paid
by the owners of the goods and in their presence or
presence of their representatives. They may, If they
wish, re-export the goods within a period determined by
the Director. In case they fail to attend or re-export
after being informed in writing, the destruction shall
be carried out at their expense and the necessary verbal
- process on that shall be prepared.
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Article
76: |
Packings of the goods subject to an advalorem tariff shall
be subject to the duties imposed on their contents of goods.
The Minister, upon the recommendation of the Director, may
issue a decision defining the cases in which the fees and
duties imposed on the covers shall be collected separately
from those imposed on their contents of goods and in
accordance with provisions of their relevant tariff.The
decision shall apply to the goods subject to an advalorem or
specific tariff or subject to reduced duties or exempted
from customs duties.
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Article
77: |
Should the Department be unable to check the accuracy of the
contents of the declaration through the examination of the
commodity or the submitted documents,it shall have the right
to stop the examination and request the submission of the
documents which provide the necessary elements of
confirmation provided that all measures shall be taken to
shorten the period of stay.
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Article
78: |
Fees and duties shall be collected in accordance with the
contents of the declaration, however, if the result of the
examination showed a discrepancy between such result and the
contents of the declaration, the fees and duties shall be
collected on the basis of this result without violating the
right of the Department to pursue the collection of the
required due fines in accordance with the provisions of this
Law.
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Article
79: |
When necessary, the customs authorities and owners of goods
or their representatives shall have the right for
re-inspection in accordance with the provisions of Articles
69 - 78 of this Law.
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Chapter Three |
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Article
80: |
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The Minister shall designate a special committee to
discuss disputes concerning the value, origin,
characteristics or tariff classification of goods. Said
committee shall consist of three of senior officials of
the Department.
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In case of a dispute between the declarants and the
Department, such dispute shall be referred to said committee
which may consult the opinions of experts and technicians
whose help it may seek.
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The Director shall issue his decisions upon recommendation
of the committee.
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The Director�s decisions may be contested before the Customs
Court within 15 days from the date of notification thereof.
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The goods may be delivered prior to the settlement of the
dispute mentioned in paragraph a of this Article. Samples of
the goods in question shall be kept with the Department
according to the terms, rules and guarantees specified by
the Director.
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Customs duties and other fees and taxes not included in the
dispute shall be collected for the revenue. While customs
duties and other fees and taxes in question shall be levied
by a deposit or a bank security bond until settling the
dispute.
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Chapter Four |
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Special Terms for Travellers |
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Article
81: |
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Declarations and inspection shall be carried out at
Customs Centers concerning traveller�s effects and
belongings in accordance with the procedures and
regulations determined by the Director.
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Despite the provisions of this Law, Customs duties shall be
levied on goods in the possession of passengers in
accordance with the duty rates decided by the Minister upon
recommendation from the director by regulations issued for
this purpose. These regulations shall specify the conditions
and procedures required for the application of the
provisions of this Article and the types of goods to which
it shall be applicable.
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Chapter Five |
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Payment of Duties and Taxes and Withdrawal of Goods
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Article
82: |
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Goods are the security for duties and taxes and shall
not be withdrawn except after the completion of customs
formalities and payment of duties and taxes in
accordance with the provisions of this Law.
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Subject to the principle of civil and joint liability
provided for in this Law, the importer shall be in charge of
payment of the determined customs duties and other fees and
taxes.
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The provisions related to withdrawal of goods before payment
of duties and taxes, in addition to conditions and
guarantees to be submitted for withdrawal of those goods in
case of emergency, as well as the provisions related to the
calculation of duties and taxes and tose related to receipts
under which duties and taxes are levied and other provisions
related to this chapter shall be determind by directives
issued by the Minister.
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Article
83: |
However, taxable persons may withdraw their goods before the
final assessment of due duties and taxes against a bank or a
cash guarantee and under the conditions and rules determined
by the Director.
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Article
84: |
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The customs authorities may, by the Director�s approval
and after releasing the goods, examine the customs and
commercial documents and data relating to the import or
export operations in respect of the goods concerned.
Inspection and examination of goods may be carried out
at the premises of the declarant, or any other person
directly or indirectly involved in the said operations
in a business capacity within a period not exceeding
three months from the date of releasing those goods.
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Where revision of the declaration or post - clearance
examination indicates that the provisions governing the
customs procedure provided for in this Law have been applied
on the basis of incorrect or incomplete information, the
customs authorities shall, in accordance with the provisions
laid down, take the measures necessary to regularize the
situation, taking account of the new information available
to them.
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Article
85: |
In exceptional conditions determined by the Council of
Ministers, it shall be permitted to withdraw the goods in
return for special guarantees and under conditions
determined by a decision from the Minister. These goods
shall be subject to the customs duties and other fees and
taxes in effect at the date of their withdrawal.
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Article
86: |
The Department's officials charged with the collection of
duties and taxes shall give receipts for these duties and
taxes written in the name of the importer and in the form
defined by the Minister. Settlements of the refundable
duties and taxes which need to be refunded shall be prepared
in the name of the importer after presenting the receipt
given to him or a copy thereof when necessary.
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Article
87: |
The customs declaration of goods imported by the Ministries,
public departments and institutions and Municipal Councils
shall be prepared in accordance with the general rules. The
withdrawal of these goods may be authorized after the
inspection has been completed and before payment of due
duties and taxes and under conditions determined by the
Minister upon recommendation of the Director.
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