Refunding of Customs Duties and Taxes levied on some imported goods used in manufacturing national products upon exportation thereof

The following procedures shall be followed for importation purposes under the drawback system pursuant to the provisions of article (145) of the customs law no. (20) of the year 1998:


Article (1)

a. The factory owner shall submit a written request to customs asking for approval to benefit from the drawback system according to the following:
Producing a copy of the factory registration certificate at the Ministry of Industry and Trade.

b.A special form shall be filled in with the required information about the factory, number of employees, machines, the goods to be imported under the drawback system, the materials to be manufactured and exported, the factory address and any other necessary information.

c.The request shall be submitted once only, and that upon importation, the declaration shall be marked to indicate that they are under the drawback system.

Article (2)

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

Article (3)

Importation under this status shall be permitted for all primary materials and industrial inputs needed for production and manufacture including materials exempted under customs tariff.

Article (4)

Applications to refund customs duties and other fees and taxes shall be accepted within three years from the date of paying customs duties on the customs declaration related to drawback system.

Article (5)

Customs declarations related to drawback shall be completed by customs houses as well as other procedures regarding exportation without the need to get a prior approvals from customs unless when necessary.

Article (6)

The Jordan Customs shall have the right to subject imported or exported goods to all customs procedures including laboratory analysis procedures to ensure their conformity to specifications and rates determined in the manufacturing coefficients.

Article (7)

Manufactured products may be exported in installments and under duly signed export declarations.

Article (8)

Exporter of goods may be a person other than the importer thereof provided that the department agrees to transfer the exportation load from the importer to the exporter.

Article (9)

Manufacturing of primary materials imported under the drawback system may be completed at other factories entitled for drawback system provided that the necessary approval shall be produced.

Article (10)

Samples of textiles, hides and other materials shall be taken directly at the customs house before manufacturing upon inspecting the contents of the drawback declaration, the sample shall be stamped and signed by the inspector and the no. of the declaration shall be written on the sample so as to be produced after manufacturing process and upon exportation.

Article (11)

Customs duties and General Sales Tax (GST) shall be refunded only upon presenting a copy of the export declaration duly signed and showing the no. of drawback declaration under which the exported materials had been imported.

Article (12)

Subject to the provisions of GST law and the amendments thereof. All Customs Duties and GST levied upon importation of materials used in the manufacture of the final local product shall be refunded, provided that the refunding shall not be affected by the currency differences or by the increase or decrease of customs Tariff.

All necessary procedures shall be carried out at the customs dept. as follows:

1.A special account shall be opened where collected amounts under drawback system shall be deposited.

2.Customs duties and other fees and taxes, excluding GST, regarding drawback declarations shall be collected by money collectors at customhouses, and shall be recorded and deposited in the Central Bank under special account called Drawback Deposits.

3.The person concerned shall submit a drawback application to the Temporary Entry Directorate, including the following documents:
A.An application showing the quantity upon which he is asking for drawback.

B.A copy of the export declaration which duly signed.

C.A copy of the invoice authenticated by Temporary Entry Directorate and duly stamped upon clearing the records.