Customs Clearance Stages

Chapter One/Customs Declarations

Article 61:9

A. Upon clearing any commodity, even when exempted from duties and taxes, a customs declaration shall be submitted to the customs house, such declaration shall be prepared:-

1. In writing, or

2. By using information or data processing method whenever prescribed within directives issued by the Director. The provisions applied to the written declaration shall apply to this kind of declaration as well.

B. The Director shall specify the forms of declarations and the media for their submission, in addition to the number and prices of copies thereof, the information they must contain, the documents that shall be attached therewith, as well as the information contained therein.

C- The Department may accept the documents that shall be attached to the customs declarations which are submitted by electronic means provided that the documents shall meet the conditions of approval prescribed by the legislations in force according to a by-law issued pursuant thereto.

D- The Department may keep electronic copies of the customs declarations and the documents attached therewith after the completion of the customs transaction. Such copies shall have the force of originals after being ratified by the Department. Means of retention, terms and duration shall be controlled by statutes issued for this purpose.

Article 62:

The customs declaration should only contain the goods mentioned in one manifest except in cases specified by the Director.

Article 63:

Numerous packages sealed and assembled in any way shall not be listed in the customs declaration as being one unit. However, in the case of containers, pallets and trailers, directives issued by the Director in this regard shall be observed.

Article 64:

The declarant, upon his request, may be allowed to amend one or more of the items of the declaration after being accepted by Customs, provided that such amendment shall have no effect in making the declaration apply to goods other than that originally covered therein. However, the amendment shall not be allowed if the request was submitted after customs authorities have already carried out any of following formalities:

A. Informing the declarant that they intend to examine the goods, or

B. Deciding that the items or details in question are incorrect.

C. Releasing the goods.

Article 65:

A. Goods entering the Kingdom shall be admitted under any of the following customs statuses:-

1. Placement of goods for local consumption

2. Transit

3. Deposit in Warehouses

4. Deposit in free zones

5. Temporary admission

6. Admission for processing purposes

B. Goods may be transferred from a certain customs status into another via approval by the Department and in accordance with procedures determined by the Director.

Article 66:

A. The Department may cancel the registered declaration of which the due duties and taxes have not been fulfilled or those declarations which are not finalized after 15 days from the date of registration.

B. The Department may agree to the cancellation of the declarations upon a request from the declarant as long as due duties and taxes have not fulfilled. In case of a violation, cancellation shall not be allowed until such violation has been settled. However, amending the rates of duties and taxes or changing the exchange rate of foreign currencies shall not deter endorsement of cancellation request.

C. The Department shall have the right to request inspection of the commodity in the presence or absence of the declarant after duly notifying him of the date of the inspection.

Article 67:

Owners of goods or their representatives may examine their goods before presenting the declaration. They may also take samples of the goods when necessary after obtaining the Customs Department's proper permission, provided that this shall be carried out under the Customs Department's supervision, and that the samples drawn shall be subject to due duties and taxes.

Article 68:

Persons other than the owners of the goods or their representatives shall not be allowed to examine the declaration with the exemption of competent judicial and official authorities.

Chapter Two
Inspection of Goods

Customs Declarations

Article 69:

Following the registration of the customs declaration, the competent Customs officer shall inspect the goods wholly or in part as per the directives issued by the Director.

Chapter Two
Inspection of Goods

Article 70:

A. Inspection of the goods shall be conducted at the customs house. However, the inspection shall be allowed to be conducted outside the house upon the request of the pertinent person at his own expense, and in accordance with the directives set by the Director.

B. Transferring goods to the inspection area, unpacking and re-packaging of parcels and all other works required for the inspection process shall be at the expense and liability of the declarant.

C. Goods deposited in stores or in places set for inspection may not be transferred without the approval of the Customs Department.

D. Those who are involved in the transfer and prepare goods for inspection should be authorized by the Customs Department.

E. It shall not be permitted for any person to enter the inspection area or the stores, warehouses, barns, sheds and yards prepared for storing or depositing the goods without the approval of the Customs Department.


The inspection shall be conducted only in the presence of the declarant or his representative. When there is shortage in the content of packages, the responsibility thereof shall be determined as follows:

A. If the packages were brought into the stores and warehouses in an apparently sound condition under which the shortage is ascertained to have occurred in the country of origin prior to shipping, the shortage in the content shall be disregarded.

B. If the packages brought into stores or warehouses were in an apparently unsound condition, the investing/operating body of these stores and warehouses together with the Customs Department and the carrier company should record such incident in the delivery report and ascertain the weight, contents and number. The investing body shall also take the necessary measures to secure and maintain the packages. in such case, the carrier shall be held responsible unless a reservation is indicated on the manifest and endorsed by the customs office of the exporting country.

C. If the goods have been admitted into the customs storehouses warehouses in packages that are in an apparently proper condition then became subject of suspicion thereafter, the body in charge of such storehouses and warehouses shall be responsible therefor.

Article 72:

When the customs Department suspects the presence of prohibited or different than stated in customs documents, it shall have the right to open the packages for inspection in the absence of the owner thereof or his representative, if he refrains from attending the inspection at the specified time after being notified thereof. When necessary, the customs Department may inspect the goods before notifying the owner or his representative, provided that the inspection shall be conducted by a committee assembled for this purpose to report the findings of the inspection.

Article 73:

The Customs Department shall have the right to analyze the goods by an authorized analyst in order to verify the type or specifications of the commodity or its conformity with the legislations in force.The Department shall have the right to analyze the goods by an authorized analyst so as to check the kind or specifications of the commodity or its compliance with the ligislations in force.

Article 74:

The Customs Department and the person concerned may object to the result of the analysis before the special committee prescribed in Article (80) of this Law.

Article 75:

A. analysis and inspection shall be required if the other legal provisions in force require special terms and specifications for the goods. The Director may release the goods in return for the necessary guarantees which insure that goods will not be used until the analysis results thereof have been produced.

B. goods may be releases prior to the results of the analysis if the aim of the analysis is to apply the customs tariff after payment of the duties thereon by the goods owner- which shall be held in trust until the results are produced- on the basis of the highest rate of the tariff

C. The Director shall have the right to destroy the goods which have been proven by the analysis or the examination to be harmful and are not in conformity with the authorized specifications. Costs of goods destruction shall be borne by the owners of the goods and in their presence or the presence of their representatives. They may, If they wish, re-export the goods within a period set by the Director. In case they fail to be present at goods destruction or failed to re-export after being informed in writing thereof, the good destruction shall be carried out at their expense and a proper report thereof shall be prepared

Article 76:

Goods casings/covers subject to ad valorem tariff shall be subject to the duties levied on their contents. The Minister, upon the recommendation of the Director, may issue a decision defining the situations in which the fees and duties shall apply on the covers separately from the goods contained therein in accordance with provisions of their relevant tariff. This shall apply to the goods subject to an ad valorem tariff, specific tariff, reduced duties goods or goods exempted from customs duties.

Article 77:

If the Customs Department is unable to examine the accuracy of the contents of the declaration through the examination of the commodity or the submitted documents, it shall have the right to stop the inspection and request the documents which provide the necessary elements of proof, provided that all measures shall be taken to shorten the period of suspension.

Duties and taxes collection

Article 78:

Fees and duties shall be collected as per the declaration content. However, if the result of the inspection showed a discrepancy between such result and the contents of the declaration, the fees and duties shall be collected on the basis of this inspection result without prejudice to the Department's rights to pursue the collection of the required due fines in accordance with the provisions of this Law.

Inspection of goods

Article 79:

When necessary, the customs authorities and owners of goods or their representatives shall have the right to request re-inspection in accordance with the provisions of Articles 69 - 78 of this Law.

Chapter Three
Disputes Committee

Article 80:10

A. The Minister shall, on recommendation by the Director, designate special committee, consisting of three senior officials of the Customs Department and headed by the highest ranking officer to discuss disputes concerning value, origin, characteristics or tariff classification of goods.

B- Disputes arising between the concerned parties and the Customs Department shall be referred to the Committee for review upon a written request by the goods' owner. The Committee may seek assistance from experts and technicians to review the dispute and report its recommendations thereon to the Director.

C. The Director shall issue his decision upon recommendation of the committee. His decision shall be justified and subject to appeal at Customs Court within 30 days from the date of notification thereof.

D. The goods may be released prior to the settlement of the dispute referred thereto in paragraph (A) of this Article pursuant to the terms, rules and guarantees specified by the Director. Samples of the disputed goods shall be kept at the Customs Department.

E. Customs duties and other fees and taxes that are not subject to the dispute shall be collected for the revenue. However, disputed customs duties and other fees and taxes shall be levied against insurance or a bank guarantee until the dispute is settled. This insurance shall be transferred to public revenue if the goods owner fails to submit his objection in writing to the Special Committee within sixty days from the date of payment. Otherwise, the dispute shall be deemed invalid.

Chapter Four
passenger- related provisions

Article 81:

A. Declarations and inspection concerning travelers' personal effects and belongings at Customs houses shall be performed in accordance with the procedures and rules laid down by the Director.

B. Notwithstanding the provisions of this Law, Customs duties shall be levied on goods in passengers' possession in accordance with the duty rates decided by the Minister upon recommendation from the director by instructions issued for this purpose. These instructions shall specify the conditions and procedures required for the application of the provisions of this Article and the types of goods subjected thereto.

Chapter Five
Payment of Duties and Taxes and Withdrawal of Goods

Withdrawal of Goods

Article 82:

A. Goods shall be subject to customs duties and shall not be withdrawn unless after completion of relevant customs procedures and payment of customs duties and any other charge pursuant to the provisions of this law.

B. Subject to the principle of liability and solidarity provided for in this Law, the importer shall be responsible for payment of the determined customs duties and other fees and taxes.

C. The provisions related to withdrawal of goods prior to payment of duties and taxes, in addition to conditions and guarantees to be submitted for withdrawal of those goods in case of emergency, as well as the provisions related to the calculation of duties and taxes and those related to receipts under which duties and taxes are levied and other provisions related to this chapter shall all be determined by directives issued by the Minister.

Article 83:

Taxable persons may withdraw their goods before paying the due duties and taxes against a bank or a cash guarantee and under the conditions and rules set by the Director.

Article 84:11

A. After releasing the goods, the customs authorities may, with the Directors’ approval, examine the customs and commercial documents and data relating to the import or export operations in respect of the goods concerned. Inspection and examination of goods may be carried out at the premises of the declarant, or any other person directly or indirectly involved in the said business operations within a period not exceeding three months from the date of releasing those goods.

B. Upon conducting post audit, the Customs Department may coordinate with any party involved therein, provided that it shall abide by the provisions of this law and related legislations. The Customs Department may facilitate its customs procedures to the parties which comply with the provisions of this law and related legislations in accordance with the terms and conditions set forth in a by-laws issued for this purpose.

C. Where revision of the declaration or post - clearance examination indicates that the provisions governing the customs procedure provided for in this Law have been applied on the basis of incorrect or incomplete information, the customs authorities shall, in accordance with the provisions laid down, take the measures necessary to correct the situation, taking account of the new information available to them within a period not exceeding three years from the date of completion of the customs declaration.

D. The Customs Department shall make a claim for customs duties and other fees and taxes, including the general sales tax, special tax and any charge or any amount due as a result of the audit of the customs declaration under this law or any other legislation. The taxpayer may administratively object to this claim before the Director within thirty days from the date of its notification thereof. The decision issued by the Director as a result of the objection shall be subject to appeal at the Customs Court of first instance within thirty days from the date of notifying the taxpayer thereof.

Article 85:

In exceptional conditions resolved by the Council of Ministers, it shall be permitted to withdraw the goods in return for special guarantees and under conditions set by a the Minister. These goods shall be subject to customs duties and other fees and taxes in effect at the date of their withdrawal.

Article 86:

The Department's officials tasked with the collection of duties and taxes shall execute an official receipt voucher for these duties and taxes written in the name of the importer and in the form defined by the Minister. Refundable duties and taxes shall be prepared in the name of the importer after presenting the receipt given to him or a copy thereof when necessary.

Goods Imported to Ministries and Government Departments

Article 87:

Detailed customs declarations of goods imported by ministries, departments, public institutions and municipalities shall be prepared in accordance with the general rules. It may be permitted to withdraw these goods after the completion of the customs inspection and before paying the required duties and taxes within the conditions determined by the Minister upon recommendation by the Director.


9 This article was amended pursuant to Article (9) of the amending Law No. (33) of 2018

10 This article was amended pursuant to Article (10) of the amending Law No. (33) of 2018

11 This article was amended pursuant to Article (11) of the amending Law No. (33) of 2018