Instructions No (2) for the year ? 2003


Amendments to instructions No (6) for the year 1999 pertaining to temporary admission for purposes of manufacturing and exportation.

Temporary Admission for Manufacture and
Exportation purposes

Under the provisions of Articles (88 , 90, 133 ) of the Customs Law no. 20 for the year 1998, the following directives shall be followed regarding the importation of foreign goods into the kingdom under the inward processing status:

Article (1)

(A) The factory owner shall submit a written application to the Department asking for permission to import primary materials and industrial inputs required for manufacturing the final local product, including packaging and covering materials, for the purposes of manufacturing and exportation or for further processing and exportation.

(B) The factory registration certificate at the Ministry of Industry and Trade shall be enclosed with the application. The factory owner shall fill in a special form with the following information:
Number of the employees and industrial machines.
Materials to be admitted, manufactured and exported,
Address of the factory and any other necessary information.

Article (2)

Admission shall be permitted for primary materials and industrial inputs required to manufacture the final product for non- industrial companies, exportation offices and any other exporter under the following conditions:

(a) The beneficiary shall have a letter of credit or a trade agreement proving his commitment to export national products outside the country,

(b) Customs duties and other fees and taxes, as well as GST shall be guaranteed by a bank security to be submitted by the beneficiary.

(c) The beneficiary shall submit a written application to Customs so as to benefit from this status, provided that the factories which will carry out the process of manufacturing the imported materials shall be determined, and that the beneficiary shall present the approval of the factory to this effect.

Article (3)

An adequate and accurate study shall be submitted by the factory owner regarding the manufacturing coefficient of his products, and industrial inputs of primary materials or supporting, supplementary or needed materials for production as well as the rates thereof and any other technical information related to the production and manufacture.

Article (4)

The admission period shall not exceed three years.

Article (5)

Customs duties and GST shall be guaranteed by a bank security which will cover all fines when they are due, as well as all the factory inputs required for production. This bank security shall be effective at all customs houses.

Article (6)

Inward processing declarations shall be accomplished at the customhouses concerned without the need to refer to the Department.

Article (7)

Home clearance shall be permitted on the products made of primary materials imported under inward processing status and exempted from customs duties and other fees and taxes under the following:
Getting prior approval of the Department.
Organizing an exempted local sales statement in the name of the party benefiting from exemption.
Receipt and delivery shall be carried out by duly signed documents.

Article (8)

(A) Materials imported under inward processing status may be sold from one factory to another for the same purpose for which they were imported under the following terms.
1. Get a prior approval from the Department.
2. Organize a new inward processing declaration in the name of the new factory.
3. Transfer the commitments incurred on the first factory to the new one including Customs guarantees.


(B) Goods manufactured from materials imported under inward processing status may be sold from one factory to another under the following terms:
1. Get a prior approval from the Department;
2. Goods manufactured in the first factory must constitute a raw material for goods to be produced in the second;
3. Organize a new inward processing declaration in the name of the new factory;
4. Transfer the commitments incurred on the first factory to the new one including Customs guarantees.
- Goods manufactured under these terms shall be subject to a new period of admission of no more than three years from the date of organizing the new inward processing declaration.


(C) Goods imported for inward processing purposes may be exported by a
person other than the importer under these terms:
get a prior approval from the Department.
transfer the commitments incurred on the importer to the exporter including Customs guarantees.



Article (9)

Export and re-export duly signed declarations shall be accepted for the purposes of clearing the records of inward processing declarations, provided that they shall be submitted to clear those records within a period of three months from the date of completing the export and re-export declarations.

Article (10)

Primary materials imported under inward processing status may be re-exported before processing in accordance with the following:

1- The materials to be exported shall be in their original status as when imported,

2- They shall be in their original packages,

3- Customs duties and taxes due on re-export declarations shall be
collected.

Article (11)

In case that the goods imported under inward processing status have been damaged in the stores of the persons concerned because of reasons out of their control, a committee will be formed to investigate the case. Then, a report shall be prepared upon which the necessary procedures will be taken. Requests to clear the records of those goods will only be considered after making actual investigation thereon and taking the necessary procedures.

Article (12)

The Department shall have the right to subject the imported and exported goods to all customs procedures, including laboratory analysis procedures to ensure their conformity to specifications and manufacture coefficients.

Article (13)

Samples of textiles, hides and other materials shall be taken before processing at the Customs House directly when inspecting the contents of the inward processing declaration, provided that they shall be stamped and signed by the inspector. The declaration no. shall be written thereon so as to present those samples after processing and upon exportation.

Article (14)

The following procedures shall be followed when returning goods of Jordanian origin and which were formerly manufactured in Jordan of materials imported under inward processing status:

A- Organize a local sales declaration for the returned goods. Customs duties and the other fees and taxes shall be collected on the primary materials used in the manufacturing process upon placing such goods for local consumption.

B- Re-export the returned goods to free zones or abroad

C- Return such goods, with customs escort, to the stores of the persons concerned in case their records have not been cleared at the Department and their guarantees have not been returned.

Article (15)

To benefit from the provisions of these directives, the nos. of inward processing declarations shall be written on the export declarations thereof.

Article (16)

All other directives and proclamations issued previously concerning temporary entry for processing and exportation purposes shall be abolished.

Article (17)

These directives shall come into force from the date of their publication
in the Official Gazette.