Instructions No. (16) for the year 1999 and the amending Instructions No. (3) for 2003

Based on Article 156 of the Customs Law no. 20 for the year1998, the following instructions shall be followed:

Article (1)

The following shall be exempted from Customs duties and other taxes provided that they are used by the owner before their entry into the Kingdom :

A. Personal effects

B. Furniture, and household items.

C. Electric appliances not more than two pieces of each type , excluding the following items where exemption shall cover only one piece of each type :

1. Video cameras

2. Personal office equipment

3. Satellite Receivers and their all accessories (Dish, signal receiver)

4. musical appliances

5. Personal computer

D. Carpet not more than 50 square meters

E. Moquette not more than 150 square meters .



Article (2)

The followings shall benefit from the exemption in accordance with the provisions of these instructions:

- Married Jordanian citizen upon his return for permanent residence (one time ), either the furniture has been imported in his name or his wife`s name or one of his children living with him .

- single Jordanian citizen , if he was residing outside the Kingdom alone.



Article (3)

Requirements to benefit from the provisions of these instructions:

1. The beneficiary has been outside the Kingdom for a year or more.

2. Proving that he has canceled his residence by one of the following means :

A. Canceling the residence on passport.

B. Document refers to the termination of the employment contract, resignation, dispensed of the service abroad or present a work contract inside the Kingdom certified by the competent official authorities.

C. Presenting a houses lease contract inside the Kingdom certified by the local bodies or presenting a house title .

D. Presenting the certificates of transferring the children from schools or the certificates of accepting them at the Jordanian schools duly authenticated.

3- One of the concerned parties (either husband or wife ) must be present in the Kingdom. Customs duties and taxes shall be collected as deposit in case of not coming on time , these Customs duties and taxes shall be refunded when one of them comes during a period not exceeding four months as of the date of payment.

4- The applicant should not have benefited from a previous exemption for the whole items set out in Article (1) of these instructions, if he has benefited from an exemption for part of them, the rest shall be exempted, provided that the items must be brought within a period not exceeding six months as of the date of coming and any exemption after this period shall not be considered.

5- Granting the exemption for one-time only , excluding the citizen who has previously benefited from the exemption and left the Kingdom to live outside again, in this case he shall not benefit from the exemption later only after at least five years as of the date of the first exemption .

Article (4)

If the applicant for exemption does not show the documents described in paragraph (3) above, or any of them during the clearance process, duties shall be collected as a deposit guarantee until he presents the documents within (60) days as of the date of payment, otherwise, the sum will be transferred to the Treasury.

Article (5)

The applicant for exemption must present a statement showing all the personal effects (not necessary to be certified by official authorities), provided that any more items not mentioned in the statement shall be subject to the provisions of the Customs law, as the case may be.

Article (6)

Exempted goods shall be cleared at the following customs houses:

Amman Customs house, Queen Alia Airport/ Clearance

Aqaba Customs house, Zarqa Free Zone Customs house,

Al Ramtha Customs house, Al Omari Customs house,

ALKarama Customs house, Al Mdawara Customs house,

Airport Customs/ Passengers, Jaber Customs house .

And Within the following arrangements :

1. The beneficiary signs an affidavit detailing the furniture and undertakes that he or any of his family members didn`t get a furniture exemption during the past five years, otherwise he commits himself to pay all the payable Customs duties and other taxes, this affidavit shall be attached with the Customs declaration.

2. Opening a record at each of the above mentioned clearance centers where the name of the beneficiary, his location, the name of his wife or his wives, the names of his sons, and his Permanent resident in the Kingdom shall be written. Amman Customhouse will be provided with monthly lists of beneficiaries? names to be entered into the computer.

3. Stamping passports of the beneficiaries (husband, wife and son if furniture comes in his name ) by the exemption stamp to avoid repeated instances of exemption.

Article (7)

a. The directors of the above-mentioned Customs houses or their deputies shall be authorized to grant the exemption in terms of the conditions set out in these instructions, and shall provide all necessary facilities for expatriates furniture clearance.

b. Any other cases that do not meet the conditions set out in these instructions shall be submitted to the Department to take the appropriate decision thereon.

Article (8)

Proclamations Nos. (14)/1997, (24)/1997 and (25)/1997 as well as the proclamations and circulations issued earlier regarding the exemption of used personal effects, and household appliances & furniture belonging to expatiates shall be abolished.

Article (9)

These Instructions shall be effective as of the date of publication in the Official Gazette.