Refund of customs duties and taxes on goods that are re-exported because they do not conform to specifications before the goods leave the warehouses or stores

Pursuant to the powers authorized to me under Article (147) of the Customs Law No. (20) of the year 1999, the following directives shall be followed:


Article (1):

a.Customs duties and other fees and taxes levied on imported goods and which are re-exported because they do not conform to specifications shall be refunded before the goods leave the warehouses or stores in the following cases:

b.Difference in the specifications of imported goods, provided that this shall be proved by the documents attached to the customs declaration, as well as the contracts and correspondence which were fulfilled between the exporter of the goods and the importer thereof.

c.Goods which do not conform to Jordanian specifications
Ineligibility of the goods to human consumption, or any other case that does not conform to specifications. In all these cases, it is stipulated that the Department must approve that there is a difference in the specifications.

Article (2):

To benefit from the provisions of these directives, it is stipulated that:

a.The goods that are re-exported due to their nonconformity to specifications shall be the same imported goods.

b.The re-export application shall be submitted to the concerned customs house or to the Department within (20) days as of the date of revealing the results of the analysis indicating the ineligibility of the goods or their incompatibility to specifications, or as of the date of last decision from the other competent entities refusing the entry of goods.

c.There-export application shall comprise:

1.Customs declaration No.

2.Class and quantity of goods

3.Date and No. of the receipt under which customs duties and taxes have been levied.

d.The re-export shall be carried out within two months as of the date of approving on the re-export.

e.The regulation and instructions of the departments and institutions concerned, including the Central Bank, shall be observed upon re-export.

Article (3):

In case that the person concerned asked to re-export only a part of the contents of the customs declaration, then he has to specify in his application the marks, Nos. and values of the packages intended for re-export.

Article (4):

Customs duties and taxes levied on goods which are re-exported shall be refunded only upon submitting the following evidences:

a. Presenting a certificate of arrival from the country of destination, or a copy of the re-export declaration duly signed by the first neighboring customs house in the case of goods leaving by land.

b.Presenting a copy of the customs declaration signed by the captain of the ship and the competent customs official indicating that the goods have been loaded on board the ship, as well as submitting a copy of the bill of lading in case of goods leaving by sea.

c.Presenting a copy of the customs declaration showing the comments of the Airport customs director or his deputy proving that the goods have been put on board the aircraft, as well as presenting a copy of the bill of lading in case of goods leaving by air.

d.Presenting a copy of the customs declaration showing the findings of the customs declaration concerned indicating that the goods have been entered into the free zone.

In all the above-stated cases, and for the purposes of drawback, it is required to submit the arrival certificate or the copy of the signed declaration or the copy showing the above-mentioned findings within three months as of the date of re-export.

Article (5):

Directives No. (64) of the year 1994 shall be abolished

Article (6):

These directives shall come into effect as of the date of their publication in the Official Gazette.