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Chapter One |
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General Provisions
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Article 88: |
It shall be permitted to admit the goods into the Kingdom
and transport them from one place to another within or
across the Kingdom with suspension of the payment of customs
duties and other taxes and fees relating to these
goods. Under such conditions, guarantees shall be submitted
to ensure payment of fees and duties in cash or in bank
securities or guaranteed undertakings in accordance with the
provisions issued by the Director.
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Article 89: |
Materials and brands accepted under any of the statuses of
pending duties shall not be used or allotted or disposed of
for other purposes and objectives other than those they are
imported for and declared in presented declarations.
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Article 90: |
Bank securities and guaranteed undertakings shall be
released and guaranteed taxes and duties shall be refunded
when necessary on the basis of the release certificates and
in accordance with the terms set out by the Director.
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Chapter Two |
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Goods in Transit - General Provisions
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Article 91: |
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Goods of foreign origin may be transported according to
transit status by crossing one border to exit across
another. Such transit status shall end when producing copies
of the declarations duly signed from the first customs house
in the neighboring country or producing a certificate of
arrival from the country of destination or by any other
evidence accepted by the Department.
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Delay periods needed for transport according to transit
status and the documents necessary for releasing and
discharging the declarations shall be specified by
directives issued by the Department.
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Article 92: |
Transit operations shall not be carried out except at
authorized customs houses.
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Article 93: |
The transit goods according to transit status shall not be
subject to restriction or prohibition unless the Laws and
regulations in effect provide otherwise.
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Article 94: |
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It shall not be permitted to store transit goods except
in free zones. The Director, may for justified reasons and
within the terms and guarantees which he determines, allow
the storing of the transit goods in a public store for a
period of ninety days. If the goods were not withdrawn after
the expiry of this period and the Director did not agree to
an extension, the Director may take the necessary measures
to sell the goods in a public auction and the remaining sum
, after deducting the due fees, duties and costs as well as
the fines due by the Law and which should not exceed 10 % of
the value of the goods , shall be deposited in trust
account. The remaining sum, shall not be refunded if it was
not claimed within three years from the date of the sale.
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It shall be permitted to release the transit goods for
local consumption by a decision from the Director and after
consulting the authority concerned.
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Ordinary Transit
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Article 95: |
Goods may be transported under ordinary transit status on
the designated routes by all transportation means under the
responsibility of the undertaking signatory.
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Article 96: |
Provisions of the customs declaration and examination
prescribed in this Law shall apply to the goods maintained
in the previous Article.
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Article 97: |
Goods transported under ordinary transit status shall be
subject to all the terms set out by the Director concerning
the sealing of packages and containers and means of
transportation and the submission of guarantees and other
obligations.
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Private Transit
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Article 98: |
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Transport of private transit goods shall be carried out
through railway agencies and vehicles and aircraft transport
companies licensed or by any other means by a decision from
the Director. The responsibility of this shall be borne by
these agencies and companies.
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The Director shall issue licenses for the agencies and
corporations provided for in paragraph (A) of this Article.
Those licenses shall include the guarantees which should be
presented as well as all the other terms. The Director may
suspend the license for a limited period or cancel it when a
violation of the specified terms and regulations occurs or
when the private transit is misused through committing acts
of smuggling by the licensed transport means.
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Article 99: |
The routes and tracks through which the transportation of
private transit goods may be carried out and the terms of
this kind of transportation shall be determined by a
decision from the Director subject to compliance with the
agreements concluded with other countries.
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Article 100: |
Provisions of procedures relating to the customs declaration
and inspection shall not apply to the goods transported
under private transit. It shall be sufficient for such goods
to present a brief manifest and carry out a general
inspection unless the Department deems it necessary to carry
out a detailed examination.
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Article 101: |
Provisions of private transit prescribed in this Law for the
implementation of the agreements including regulations for
transit shall be applicable unless prescribed otherwise in
these agreements.
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Transit by International Documents
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Article 102: |
Companies and agencies licensed by the Director may carry
out transportation under transit status by international
documents after presenting the required guarantees. This
transportation shall be carried out by international
booklets and documents and on vehicles of certain
specifications and conditions accepted by the Director.
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Transport of Goods from One Customs House to Another
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Article 103: |
Goods may be transported from one customs house to another ,
provided that such transportation shall be subject to the
same provisions applied to transport according to transit
status.
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Chapter Three |
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Warehouses
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A - General Provisions
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Article 104: |
Goods may be stored in warehouses without paying fees and
taxes in accordance with the provisions of this section.
These warehouses are divided into two types :- Public and
Private.
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Article 105: |
All gates of places designated for the public warehouses
shall be locked by two different padlocks. The key of one of
them shall be kept with the Jordan Customs and the other
with the party concerned.
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Article 106: |
Goods shall not be admitted into all types of warehouses
except after presenting a storage declaration arranged in
accordance with the provisions of this Law. Examination
shall be carried out under such provisions. In order to
control the circulation of goods in the warehouses , the
Department must keep special records to follow up all
operations relating to these goods.These records shall serve
as a reference to match the stock of the warehouses with
their entries.
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Article 107: |
Goods shall be kept in the public warehouses for a period
not exceeding one year which may be extended for another
year by a decision from the Director. |
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B - The Public Warehouse
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Article 108: |
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Terms of operation, storage fees and other costs and
revenues payable to the Department and the guarantees to be
presented and any other provisions relating to such
warehouses shall be determined by directives made by the
Minister upon the Director’s recommendation , such
directives shall be published in the official Gazette.
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The Minister, upon recommendation from the Director, may
license a public corporation or a company to set up a public
warehouse. This decision shall specify the location of the
warehouse, and the authority entrusted with its management.
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Article 109: |
It shall not be permitted to store in a public warehouse the
specified prohibited goods, explosives or semi-explosive
materials, radiant materials, inflammable materials, goods
bearing signs of decay, goods whose presence in the
warehouse entails dangers or threatens the quality of other
products, goods whose preservation requires special
facilities as well as bulk goods unless the warehouse is
designated for that purpose.
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Article 110: |
The Department shall have the right to supervise public
warehouses run by other bodies. The investing body shall be
the only one responsible for the stored goods therein in
accordance with the provisions of laws in force.
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Article 111: |
The investing body of the public warehouse acts before the
Department on behalf of the owners of the goods stored in
the warehouse with regard to all the owners obligations
towards the storing of these goods.
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Article 112: |
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Upon the expiry of the storage period , the Department
shall have the right to sell the goods stored in the public
warehouse if the owners of the goods fail to re-export them
or put them for consumption.
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The sale shall be made one month after notifying the
investing body and the owner of the commodity or his
representative. The total sum of the sale , after the
deduction of fees and taxes and other costs , shall be
deposited in trust with the Department so as to hand it over
to the concerned persons. The right to claim the sum drops
three years after the date of the sale and the sum becomes a
treasury revenue.
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The sale shall be carried out by public auction and by a
committee consisting of two customs officials from the
customs house concerned, one of whom shall head the
committee , and a representative from the Municipal Council
and another from the Chamber of Commerce or Industry as the
case may be provided that the auction takes place in the
presence of all the committee members.
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Article 113: |
In the public warehouse , it is permitted to take off the
covers of the goods, transfer the goods from one container
to another, assemble the packages or separate them and carry
out all other acts aimed at maintaining the products or
improving their appearance or facilitating their disposal
and all this shall be done upon the consent of the Director
and under supervision of the Department and the official
competent party.
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Article 114: |
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Customs duties and other fees and taxes shall be
collected for the entire amounts of the goods which had been
stored. The investing body of the warehouse shall be
responsible for these fees and taxes in case of any increase
or decrease or loss in the goods or in case of replacement
of goods in addition to fines imposed by the Department
under the provisions of this Law.
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Customs duties and other fees and taxes shall not be due
if the decrease or the loss in the goods resulted from a
force Majeure or an emergency or natural causes.
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Customs duties and other fees and taxes and fines in
respect of the increased, decreased, lost or replaced goods
shall remain due on the investing body even in the existence
of another whose responsibility has been established.
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Article 115: |
Goods may be moved from a public warehouse to another
or to any customs house in accordance with declarations of
guaranteed undertakings. The same provisions applied on
transit status shall apply to this procedure. Those who sign
these undertakings should present, within the period defined
by the Director , a certificate to the effect that these
goods have been brought into the public warehouse or into
the customs house for storing or submitted for consumption
or in accordance with any another customs status. |
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C - Private Warehouse
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Article 116: |
The setting up of private warehouses may be licensed when
necessary.
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Article 117: |
The license to set up a private warehouse shall be issued by
a decision from the Minister upon a recommendation from the
Director. The decision defines the site of the warehouse,
the allowances to be paid annually and the guarantees to be
presented before the start of the work and all other related
terms.
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Article 118: |
Goods placed in the private warehouse shall be presented to
the Department upon any request. The taxes and duties shall
be calculated on the entire stored goods without overlooking
any decrease that may occur unless it was the result of a
force Majeure or natural reasons such as evaporation and
dryness or similar reasons , in addition to the fine which
shall be imposed by the Department.
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Article 119: |
The Provisions of Articles 110, 112, 115 of this Law shall
be applied to the private warehouses.
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Article 120: |
It shall not be allowed to store decomposed or prohibited
goods in the private warehouse.
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Article 121: |
Only the operations intended to store goods shall be
permitted in the private warehouse.
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Chapter Four |
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Duty - Free Zones and Shops
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Article 122: |
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Subject to the provisions of Article 123 of this Law ,
all foreign goods of all kinds and origins may be brought
into the free zones and moved out to non-customs areas
without being subject to import or prohibition restrictions
or duties and taxes except those imposed for the benefit of
the party which runs and invests these zones.
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National goods or those having gained this description by
being submitted for local consumption may be admitted to the
free zone provided that they shall become subject to import
and prohibition restrictions, customs duties and export fees
and taxes as well as those imposed for the benefit of the
party which runs and invests those zone.
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Article 123: |
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The goods imported for local consumption shall not be
allowed to be transferred or brought into free zones except
by the approval of the Director or whomever he authorizes
and within the terms and reservations which he decides.
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The following goods shall be prohibited from being
brought into the free zones :
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The goods which are prohibited because they contravene the
public order and they shall be specified by the competent
authorities.
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Rotten and inflammable goods except fuels needed for the
purpose of investment and allowed by the investing body
within the terms determined by that body.
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All kinds of weaponry , munitions and explosives.
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The goods which break the Laws of the protection of
commercial, industrial, literary and artistic property and
on which a decision has been taken by the competent
authorities.
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All kinds of narcotics and derivatives.
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The goods originating from a country under economic boycott.
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Article 124: |
The Minister shall have the right to form joint committees
from the Department and the free zones corporation to verify
and inspect goods to ensure that no smuggled or prohibited
goods are found in free zones. Such verification and
inspection shall be carried out in the presence of the
persons concerned.
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Article 125: |
The management of the Free Zone must present to the
Department a list of all items brought into or taken out of
the Zone within 36 hours of the entry or exit.
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Article 126: |
It shall not be permitted to land the goods from a sea
vessel into the Free Zone or bring them into it by road
except under a license from the management of the zone in
accordance with the Laws and regulations in effect and the
directives set out by the Director. The dispatch of goods
from one free zone to another or to stores or warehouses
also shall not be permitted except in accordance with the
provisions applied to transit status.
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Article 127: |
Goods shall be withdrawn from the Free Zone in accordance
with the provisions of Laws and regulations in effect and
the directives issued by the Director.
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Article 128: |
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Goods of foreign origins leaving free zones in their
original form and entering into the customs territory shall
receive the same treatment as that of foreign goods.
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Manufactured goods or those receiving additional
processing in free zones are exempted , when submitted for
domestic consumption , from customs duties and other fees
and taxes in a ratio equivalent to the value of materials
and domestic costs and expenses included in the
manufacturing process , provided that the value shall be
assessed by a committee comprises of the director of Free
Zones Corporation or his diputy as chairman and a
representive of the Ministry of Industry and Trade and The
Jordan Customs to be appointed by the Minister
concerned.
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Article 129: |
Foreign goods in the Free Zones shall not be allowed to be
consumed for personal purposes before the due customs duties
and other fees and taxes are paid.
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Article 130: |
National and foreign ships shall be allowed to obtain all
the materials they need from the Free Zone.
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Article 131: |
The management of the Free Zone shall be responsible for all
the contraventions committed by its personnel and for the
illegal sneaking out of the goods from the zone.
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Article 132: |
Duty free shops may be established and their regulations ,
administrative entity , investment , terms, guarantees and
rules specifying admission and withdrawal of goods shall be
decided by a regulation to be issued to this effect.
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Chapter Five |
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Inward Processing
(Entry for Processing and Export)
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Article 133: |
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Foreign goods shall be allowed to enter the Kingdom
, under the statuses of pending customs duties and other
fees and taxes for processing principally whether the
beneficiary is a manufacturer or an exporter , for
exportation purposes within a period not exceeding three
years.
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Goods imported or processed under temporary admission
status may be exported by other than the importer upon
approval by the Director or whomever he authorizes , in
which case all the importer’s commitments shall be
transferred to the exporter.
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Sale of goods admitted under temporary admission status
can be carried out from one factory to another provided that
the original purposes of importation are fulfilled by the
buyer.
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Goods benefiting from this ststus as well as the
guarantees required to benefit from the provisions of this
Article and any other conditions necessary for this status
shall be determined by directives issued by the Director.
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Article 134: |
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Goods brought under the inward processing procedure shall
be allowed , with the approval of the Director, to be
released for free circulation provided that all the legal
conditions in force shall be observed.
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Goods produced from the goods admitted for processing
purposes under the provisions of Article 133 of this Law ,
may be released , with the approval of the Director, for
free circulation against the customs duties and other fees
and taxes due on the entered goods and in accordance with
the rate and value of such goods on the date of their entry
in the customs territory.
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Chapter Six |
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Temporary Admission
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Article 135: |
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Temporary admission shall be allowed for equipment and machinery needed
for the execution of projects or for performing practical
and scientific tests under a regulation to be issued to this
effect determining type and size of projects as well as type
and specifications of equipment and machinery and conditions
of their usage.
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The following items shall be allowed to be imported under
temporary entry status and in accordance with the conditions
and controls specified by the Director:-
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Items
temporarily imported for play grounds , theatres and
exhibitions or the like.
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Appliances , instruments and transport means and other
Articles which enter the Kingdom for repair.
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Containers and packages entering the Kingdom for filling
purposes.
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Commercial samples intended for display.
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Inspection implements, equipment and supplies brought in for
installation and maintenance purposes.
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The items prescribed in this Article shall be re-exported
or placed in the Free Zone or stores and warehouses after
the expiry of the delay period for their stay in the Kingdom
and within three months.
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Article 136: |
Temporary entry shall be applied to cars of persons coming
to the Kingdom for temporary stay with the aim of working
with the official public institutions and ministries and
departments ,whose employment contracts provide for their
rights to bring their private cars into the Kingdom whether
the cars are accompanied by them or bought from stores or
warehouses or from Free Zones in accordance with the terms
determined by the Director.
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Article 137: |
Temporary entry , for no more than two years , shall be
granted for the cars brought by and registered abroad in the
name of the diplomatic officials of the Ministry of Foreign
Affairs transferred to the Headquarters. Those officials
will be granted this status as long as they stay in the
Headquarters.
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Article 138: |
Foreign cars which transport passengers and goods between
the Kingdom and other countries may be accepted under
temporary entry status provided that the reservations
determined by the Director shall be observed. These cars shall not have the right to exercise
internal transport.
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Article 139: |
Owners of the cars and motorcycles who mainly reside outside
the Kingdom may benefit from the rules of temporary entry
for their cars and motorcycles under directives issued by
the Director determining the conditions, guarantees and
periods necessary to benefit from the provisions of this
Article.
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Article 140: |
Rules of the international agreements on the temporary entry
of cars and customs facilities given to the tourists shall
be complied with in accordance with the directives issued by
the Director.
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Article 141: |
The Director may decide to grant temporary entry status to
the cars of the non-Jordanian staff and experts working with
the United Nations and other Arab regional and international
organizations and agencies affiliated with them , whether
these cars were accompanied by their owners upon entering
the Kingdom or bought from stores and warehouses or from
Free Zones and within the terms determined by the Director.
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Article 142: |
Any deficiency that appears upon settling the temporary
entry or the account of materials entered under inward
processing status pending duties shall be subject to taxes
and duties due under the provisions of Article 19 of this
Law.
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Article 143: |
The Director shall determine the terms of the practical
application of temporary entry and the guarantees which
should be presented.
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Article 144: |
Goods admitted under temporary entry status may be released
for free circulation provided that all the legal conditions
in force shall be observed and by the Director’s approval.
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Chapter Seven |
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Refund of Duties and Taxes
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Article 145: |
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Customs duties and other fees and taxes levied on some foriegn materials used in the manufacture of national
products may be wholly or party refunded upon export of
these products. These materials shall be determined by virue
of a decision made by the Minister upon recommendation from
the Director and after consulting the openion of the
Minister of Trade and indystry.
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Customs duties and other fees and taxes levied on some
foreign materials used in the manufacture of national
products may be wholly or partly refunded or may be refunded
at a constant rate upon submitting such products for local
consumption. Those materials shall be determined by a
decision from the Council of Ministers upon recommendation
from the Tariff Council.
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The Minister shall determine the following:-
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The terms to be met for refunding these fees and duties.
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Kinds of fees and duties that must be refunded and the
proportion refundable in relation to each produced material
or unit.
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Article
146: |
Customs
duties and other fees and taxes levied on re-exported goods
in their original condition after being submitted for
consumption and have no local counterpart product shall be
wholly or partly refunded after making sure that these goods
are in their original conditions in which they were imported
including packing. The Minister shall determine , after
consulting the pertinent ministry, the types of those goods
and the portion of the fees and duties which may be refunded
as well as the terms under which this status shall be
applied.
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Article
147: |
Customs
duties and other fees and taxes levied on goods to be
re-exported due to discrepancy in their specifications shall
be refundable before their exit from warehouses and stores.
Delivering goods to their owners against guarantees awaiting
for lab analysis, and specification or the concerned
authorities approval is not considered an exit from the
warehouses or stores. The Director shall determine the
directives for this purpose as well as terms and guarantees
necessary for applying the provisions of this Article.
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