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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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