|
Chapter One |
|
Exemptions
|
|
Article 149: |
The following shall be exempted from customs duties
and other fees and taxes:-
-
Articles imported in the name of His Majesty the King.
-
Grants and donations imported to the Ministries, government
public departments and institutions, official universities,
municipalities, rural councils and council of joint
services.
-
Any items the council of ministers may decide to exempt upon
recommendation of the minister, The minister shall determine
the terms and procedures to be fulfilled in order to benefit
from this exemption.
-
Exempted imports may, by the Department’s approval, be sold
after being used or in case they were unsuitable for use.
75% of the sale return shall go to the Department in lieu of
customs duties and other fees and taxes.
|
|
Chapter Two |
|
Diplomatic and Consular Exemptions |
|
Article 150: |
The following shall be exempted from customs duties and
other fees and taxes on condition of reciprocity and within
its limits and they shall be subject to inspection when
necessary with the knowledge of the Ministry of Foreign
Affairs: |
|
|
-
Personal effects of the heads and members of the
Diplomatic and consular Mission of the non Jordanian
nationals working in the Kingdom and the non-honorary
personnel, and whose names are mentioned in the lists issued
by the Ministry of Foreign Affairs. The exemption includes
the effects of their spouses and underage children residing
with them.
-
The articles imported by the Embassies, legations and
non-honorary consulates for official use. The imported
articles which enjoy exemption under the provisions of this
Article and paragraph A should be compatible with the real
needs and within reasonable limits. When necessary, the
Minister may determine the maximum limit for some imports
upon the proposal of a committee comprising representatives
from the Ministry of Foreign Affairs and the Department.
-
Articles imported for personal use are subject to
inspection procedures, such as personal effects, furniture
and household effects belonging to the administrative
members of the Diplomatic and Consular Missions who carry
the citizenship of such missions and do not benefit from the
customs exemption provided that the importation is effected
within six months of the arrival of the beneficiaries. This
delay period may be extended to another six months upon the
approval of the Ministry of Foreign Affairs. People under
this category shall be given temporary entries for their
cars for a period which initially does not exceed three
years subject to extension upon the approval of the Ministry
of Foreign Affairs. Drivers and servants shall not be
considered as administrative staff for the purpose of
applying the provisions of this Article.
-
The exemptions referred to in this Article shall be given
through a decision by the Director or whomever he authorizes
in pursuance of a request from the head of the Diplomatic or
Consular Mission accompanied by a recommendation from the
Ministry of Foreign Affairs in accordance with the
requirements of the situation.
|
|
Article 151: |
First
The items exempted under Article 150 of this Law
shall not be disposed of for a purpose other than the one
for which the exemption was given and must not be assigned
to anybody except after the Department is notified and the
customs duties and other fees and taxes are paid in
accordance with the conditions and values of these Articles
and on the basis of the customs tariff in effect at the date
of the disposal or the assignment or the date of the
registration of the customs declaration depending on
whichever is higher. The party which benefited from the
exemption shall not be permitted to assign these items to
the others except after the completion of customs
formalities and after a customs assignment permit is
obtained from the Department.
|
|
|
Second-
With the exception of cars, Customs duties and other
fees and taxes shall not be due if the beneficiary from the
exemption under Article 150 disposed of the exempted items
five years after their withdrawal from the Department on
condition of reciprocity.
|
|
|
Third-
1- The exempted car shall not be disposed of before the
elapse of three years from the date of the registration of
its exemption declaration except for the following cases:-
-
Expiry of commission of the member of the embassy or the
consular who benefited from the exemption.
-
When the car after the registration of its exemption
declaration sustains damaged by an accident and rendered
unfit for the use requirements of the diplomatic or the
consular member and upon a joint recommendation from the
Drivers and licensing Department and the Jordan Customs.
In both these two cases, no reduction on the due fees shall
be made.
-
Sale of the car by one member of the Embassy or the consular
to another on condition that the buyer enjoys the right of
exemption if the car is subject to Exemption. Otherwise, the
general rules governing this matter shall be applied.
2- If the car was assigned three years after the date of the
registration of its exemption declaration, it shall be dealt
with as follows:-
-
If the assignment was made for reason other than the end of
the term in the country, the car shall be subject to all
customs duties.
-
If the assignment was made at the end of the term of its
Diplomatic or consular owner, customs duties due on the car
shall be reduced by 30% under an exception from the
provisions of Article 22 of this Law..
3- The administrative personnel who benefited from temporary
entry for their cars may at the termination of the granted
period or the end of their terms due to a transfer or any
other reason either assign their cars to persons enjoying
the right of exemption or temporary entry or re-export them
or pay the due customs and taxes in full on the basis of the
tariff and regulations in effect at the date of registering
the declaration of submittal for consumption.
|
|
Article 152: |
The right of exemption for its beneficiaries under
Article150 of this Law shall take effect on the date of the
start of their official work in the Kingdom.
|
|
Article 153: |
The concessions and exemptions prescribed in Article 150
and151 of this Law shall not be given unless the Laws of the
country to which the diplomatic or the consular mission or
their staff belong give the same concessions and exemptions
or better concessions and exemptions to the Jordanian
mission and its staff. In a case other than that, the
concessions and exemptions shall be given within the limits
of what is applicable in the concerned country.
|
|
Article 154: |
Each member of the Diplomatic and consular corps or those
working with them who has already benefited from any
exemption under the provisions of this law should submit to
the Department, through the Foreign Ministry upon his
transfer from the kingdom, a list of his household and
personal effects and the car which he previously brought for
an exit permit. The Department shall have the right to carry
out an inspection for that purpose when necessary provided
that this is done with the knowledge of the Foreign
Ministry.
|
|
Chapter Three |
|
Military Exemptions
|
|
Article 155: |
-
Exemption from the customs duties and other fees and
taxes shall be put into effect with regard to the imports of
the armed forces and any Arab forces stationed in Jordan.
The exempt shall cover ammunition, weapons, equipment,
clothes, vehicles and their spare parts and any other items
which the Council of Ministers determine upon recommendation
of the Minister.
-
If the imports prescribed in paragraph (A) of this
Article were sold after being used or were rendered unfit
for use, 75% of the sale return shall go to the Department
in lieu of customs duties and other fees and taxes.
-
Imports of the Military Consumer Establishment shall be
exempted from customs duties and other fees and taxes in
accordance with kinds, quantities and values determined by
the Council of Ministers upon recommendation from the
Minister in case there is no counterpart among the
authorized Jordanian Industries determined by the Council of
Ministers upon recommendation from the Minister and the
Minister of Industry and Trade, notwithstanding any
stipulation to the contrary in any other Law.
|
|
Chapter Four |
|
Personal Effects and Household Furniture
|
|
Article 156: |
With the exception of cars, the used personal effects
and household furniture brought by Jordanians coming for
permanent residence in the Kingdom shall be exempted from
duties and taxes.
Quantities and kinds of exempted materials and the
conditions required to take advantage of the provisions of
this Article shall be determined by the Department. |
|
Chapter Five |
|
Returned Goods
|
|
Article 157: |
The following shall be exempted from customs duties and
other fees and taxes: |
|
|
-
Goods returned to the Kingdom and whose origin has been
proved to be local and been previously exported from the
Kingdom in case of their return to the Kingdom within three
years from the date of their exportation.
-
Motor vehicles returned to the Kingdom provided that
their customs duties and other fees and taxes were paid, and
that they are registed in the Kingdom and returned at any
time.
-
As for goods exported temporarily for completion of their
manufacture or for repair, customs duties and other fees and
taxes in respect thereof shall be paid on the basis of
increment arising from the completion of their manufacture
or repair in accordance with a decision taken by the
Minister upon recommendation from the Director.
-
The Minister may exclude some goods, which are difficult
to distinguish, from the provisions of this Article and
subject them wholly for duties when re- imported after the
completion of manufacture or repair.
-
The Minister shall determine by directives the terms to
be fulfilled to benefit from the provisions of this Article.
|
|
Chapter Six |
|
Other Exemptions
|
|
Article158: |
The following articles shall be exempted from customs duties
and other fees and taxes under the conditions determined by
the Director:- |
|
|
-
Samples which have no commercial value.
-
Samples which can be benefited from and whose value shall
be determined by directives from the Minister.
-
Supplies, fuels, lubricating oils and spare parts needed by
ships and aircrafts and also items needed by their crew and
passengers in their trips abroad within the limits of
reciprocity.
-
Calendars designed for advertising.
-
Decorations and sport and scientific prizes of no
commercial characteristic.
-
Personal gifts brought by the passengers on condition
that they must have no commercial characteristic in
accordance with directives issued by the Minister upon
recommendation from the Director.
-
All educational and medical materials, supporting aids,
instruments, machinery and the parts, in addition to means
of transportation required for schools, establishments and
programmers belonging to handicapped and productive projects,
either individual or collective, possessed and administered
by handicapped, as well as means of transport especially
designed for the use of handicapped upon recommendation from
Ministry of Social Development and under the terms agreed
upon by the Jordan Customs and the above-mentioned
Ministry.
-
The
grants, donations and gifts received by Mosques,
Churches and Monasteries for their private use.
-
The imports of the Civil Consumer Corporation (Civil
Servants shop ) subject to the kinds,quantities and values
determined by the Council of Ministers upon the
recommendation of the Minister in case of no counterpart
among Jordanian Industries determined by the Council of
Ministers upon recommendation from the Minister and the
Minister of Trade and Industry and not withstanding any
other Law that prescribes otherwise.
|
|
Chapter Seven |
|
Common Provisions
|
|
Article 159: |
-
The exemption rules prescribed in this section shall be
applied to the articles covered by such exemption whether
they were imported directly or through a medium or bought
from stores and warehouses or from the Free Zones provided
that the conditions set out by the Department shall be
observed.
-
In case a dispute arises on whether the goods prescribed
in this section are subject to the customs duties or
exempted there from, the Director shall settle this dispute.
|
