Statuses of Pending Duties
Chapter One
General Provisions
Article 88:
Goods may be entered into the Kingdom and transported from one place to another within or across the Kingdom with suspension to the payment of customs duties and other taxes and fees relating to these goods. Under such conditions, guarantees shall be submitted to ensure payment of fees and duties in cash or in bank securities or guaranteed undertakings in accordance with the instructions issued by the Director.
Article 89:
Materials and items accepted under any of the statuses of pending duties shall not be used or allotted or disposed for other purposes other than those they are imported for and declared in the submitted declarations.
Article 90:
Bank securities and guaranteed undertakings shall be acquitted, and guaranteed taxes and duties shall be refunded when necessary on the basis of the acquittal certificates and in accordance with the terms set out by the Director.
Chapter Two:Transiting goods
Transit goods
Article 91:
A. Goods of foreign origin may be transported under transit status by crossing one border to exit across another. Such transit status shall end upon producing copies of the declarations duly signed from the first customs house in the neighboring country or producing a certificate of arrival from the country of destination, or by any other proof accepted by the Customs Department.
B. Time periods needed for transport under transit status and the documents necessary for releasing and acquitting the declarations shall be specified by directives issued by the Customs Department.
Article 92:
Transit operations shall not be carried out anywhere except at the authorized customs houses.
Article 93:12
A.Transiting goods under transit status shall not be subject to restriction or prohibition unless the Laws and regulations in effect provide otherwise.
B. Dangerous goods and dual-use materials (peaceful and non-peaceful) that pass through the territory of the Kingdom, or goods received for phased shipment at the yards of ports, airports and Customs Houses, shall be subjected to prohibitions and restrictions provisions, based on a by-law issued for this purpose in which goods titles and provisions of control thereon are specified.
Article 94:13
It shall not be permitted to store transit goods except in free zones or Aqaba Special Economic Zone according to the conditions specified by the Director for this purpose.
A. 1. The Director may, for justified reasons and within the terms and guarantees which he defines, allow the storing of the transit goods in a public stores for a period of ninety days.
1. The Director may, for justified reasons and within the terms and guarantees which he defines, allow the storing of the transit goods in a public stores for a period of ninety days.
2. If the goods are not withdrawn after the expiry of this period, and if the Director does not approve extending the period thereof, the Director may take the necessary measures to sell the goods in a public auction for local consumption, or to stipulate re-export thereof as determined by the competent authorities, taking into account the application of the prohibitions and restrictions provisions imposed thereon.
1. The remaining sales sum, after deducting the due fees, duties and costs as well as the fines owed by virtue of law, shall be deposited in trust account, provided that the fine shall not exceed 10 % of the value of the goods. However, the remaining sum, shall not be refunded if it is not claimed within three years from the date of the sale.
B. Transit goods may be placed for local consumption by a decision from the Director and after consulting the competent authorities, taking into account the prohibitions and restrictions provisions imposed thereon.
Ordinary Transit
Article 95:
Goods may be transported under ordinary transit status on the designated routes by all transportation means under the responsibility of the undertaking signatory.
Article 96:
Provisions of the customs declaration and examination prescribed in this Law shall apply to the goods maintained in the previous Article.
Article 97:
Goods transported under ordinary transit status shall be subject to all terms set out by the Director concerning the licensing of parcels and containers, means of transport, provision of transport, and submission of guarantees and other obligations.
Private Transit
Article 98:
A. Transport of private transit goods shall be carried out through licensed railway agencies and vehicles and aircraft carriers, or by any other means via a decision by the Director. The responsibility of transport shall be borne by these agencies and companies.
B. the Director shall issue licenses for the agencies and corporations provided for in paragraph (A) of this Article. Those licenses shall include the guarantees which shall be submitted as well as all other terms. The Director may suspend the license for a limited period or cancel it when the specified terms and conditions are violated, or when the private transit is misused through committing acts of smuggling by the licensed transport means.
Article 99:
The routes and tracks through which the transportation of private transit goods may be carried out, and the terms of this kind of transportation shall be set by the Director, taking into account the agreements concluded with other countries.
Article 100:
Provisions of procedures relating to the customs detailed declaration and inspection shall not apply to the goods consigned under private transit. It shall be sufficient for such goods to present a brief manifest and carry out a general inspection unless the Customs Department deems it necessary to carry out a detailed examination.
Article 101:
Provisions of private transit prescribed in this Law for the implementation of the agreements including regulations for transit shall be applicable unless prescribed otherwise in these agreements.
Transit by International Documents
Article 102:
Companies and agencies authorized by the Director may carry out transportation under transit status by international documents after presenting the required guarantees. This transportation shall be carried out by unified international booklets and vouchers on vehicles of certain specifications and conditions accepted by the Director.
Transport of Goods from One Customs House to Another
Article 103:14
Goods may be transported from one customs house into another. Such transportation shall be subject to the same provisions applied to transport in transit status.
A. The customs transaction which is organized for the purpose of transferring goods from one Customs House to another shall be subjected to the prescribed fees for the transit declarations, if the entry points are authorized to clear declaration contents. The transfer shall be carried out under the request of the goods' owner for local clearance at another customs house.
Chapter Three:Warehouses
General Provisions
Article 104:
Goods may be stored in warehouses without payment of fees and taxes in accordance with the provisions of this section. These warehouses are divided into two types:
- Public.
- Private.
Article 105:15
All gates of places designated for the public warehouses shall be locked on the responsibility of the investing body pursuant to a by-law issued pursuant thereto.
Article 106:
Goods shall not be accepted in all types of warehouses except after presenting a storage declaration prepared in accordance with the provisions of this Law. Examination shall be carried out under such provisions. In order to control the circulation of goods in the warehouses, the Customs Department shall keep special records in which all operations relating to these goods are registered. These records shall serve as a reference to verify the stock of the warehouses on its records.
Article 107:16
Goods shall be kept in the public and private warehouses for a period not exceeding two years which may be extended for another year by a decision from the Director.
Public Warehouse
Article 108:
A. The minister shall, upon a recommendation from the Director, issue directives defining terms of operation in the public warehouses, storage fees and other costs and charges payable to the Department and the guarantees to be presented and any other provisions relating to public warehouses. Such directives shall be promulgated in the official Gazette.
B. The Minister, upon recommendation from the Director, may license a public corporation or a company to set up a public warehouse. This decision shall specify the location of the warehouse, and the authority entrusted with its management.
Article 109:
It shall not be permitted to store -in a public warehouse- the specified prohibited goods, explosives or semi-explosive materials, radiant materials, inflammable materials, goods bearing signs of decay, goods whose presence in the warehouse entails dangers or threatens the quality of other products, goods whose preservation requires special facilities as well as loose goods unless the warehouse is designated for that purpose.
Article 110:
The Customs Department shall have the right to monitor public warehouses run by other bodies. The investing body shall be the only one which assumes full responsibility for the stored goods therein in accordance with the effective provisions of laws.
Article 111:
The investing body of the public warehouse acts before the Customs Department on behalf of the owners of the goods stored in the warehouse with regard to all of the owners' obligations towards the storing of these goods.
Article 112:
A. Upon the expiry of the storage period, the Customs Department shall have the right to sell the goods stored in the public warehouse if the owners of the goods fail to re-export them or place them for consumption.
B. The sale shall be made one month after notifying the investing body and the owner of the commodity or his representative thereof. The total sum of the sale, after the deduction of fees and taxes and other costs, shall be deposited in trust with the Customs Department so as to hand it over to the concerned persons. The right to claim the sum shall be deemed invalid after three years from the date of the sale and as the sum becomes a treasury revenue.
C. The sale shall be carried out in public auction and by a committee comprising two customs officials (one of them being the head of the committee) from the competent customs house, a representative from the municipal counsel and a representative from the Champers of Commerce or Industry, as the case may be, provided that the auction takes place in the presence of all the committee members.
Article 113:
In a public warehouse, it is permitted to remove the goods wrappings, transfer the goods from one container to another, assemble or partition packages and carry out all works intended to maintain the products or improve their appearance or facilitate disposal thereof. All this shall be done with the Director's approval and under supervision of the Customs Department and the official competent party.
Article 114:
A. Customs duties and other fees and taxes shall be collected for the entire quantity of stored goods. The investing body of the warehouse shall be liable for such fees and taxes in case of any increase or shortage or loss in the goods, or in case of replacement of goods. In addition, the investing body shall be liable to the fines imposed by the Customs Department under the provisions of this Law.
B. Customs duties and other fees and taxes shall not apply if the decrease or the loss in the goods was a result of a force Majeure or an emergency or natural causes.
C. Customs duties and other fees and taxes and fines on respect of the increased, decreased, lost or replaced quantities goods shall remain due on the investing body, even in the event another causer thereof was proven responsible.
Article 115:
Goods may be moved from a public warehouse to another or to any customs house with declarations of guaranteed undertakings. The same provisions applied on transit status shall apply to this procedure. Those who sign these undertakings should present, within the period defined by the Director , a certificate indicating that these goods have been brought into the public warehouse or into the customs house for storage or placement for consumption or placement under any another customs status.
Private Warehouse
Article 116:
The setting up of private warehouses may be licensed when necessary.
Article 117:
The license to set up a private warehouse shall be issued by a decision from the Minister upon a recommendation from the Director. The decision defines the site of the warehouse, the allowances to be paid annually and the guarantees to be presented before the start of the work and all other related terms.
Article 118:
Goods placed in the private warehouse shall be presented to the Department upon any request. The taxes and duties shall be calculated on the entire stored goods without overlooking any decrease that may occur unless it was the result of a force Majeure or natural reasons such as evaporation and dryness or similar reasons , in addition to the fine which shall be imposed by the Department.
Article 119:
The Provisions of Articles 110, 112, 115 of this Law shall be applied to the private warehouses.
.
Article 120:
It shall not be allowed to store decomposed or prohibited goods in the private warehouse.
Article 121:
Operations in private warehouse shall only be restricted to storing goods.
Chapter Four
Duty - Free Zones and Shops
Article 122:
A. Subject to the provisions of Article 123 of this Law, all foreign goods of all kinds and origins may be brought into the free zones and moved out therefrom to non-customs areas without being subject to import or prohibition restrictions; or without being subject to duties and taxes except those imposed for the interest of the party which runs and invests these zones.
B. National goods or those which meet this description by being submitted for local consumption may be admitted to the free zone, provided that they shall be subject to import and prohibition restrictions, customs duties and export fees and taxes, as well as those imposed for the interest of the party which runs and invests the free zone.
Article 123:
A. The goods imported for local consumption shall not be allowed to be transferred or brought into free zones except by the approval of the Director or whomever he authorizes, and within the terms and reservations which he decides.
B. The following goods shall be prohibited from being brought into the free zones :
1. The goods which are prohibited because they contravene the public order and they shall be specified by the competent authorities.
2. Rotten and inflammable goods except fuels needed for the purpose of investment and allowed by the investing body within the terms determined by that body.
3. All kinds of weaponry , munitions and explosives.
4. The goods which break the Laws of the protection of commercial, industrial, literary and artistic property and on which a decision has been taken by the competent authorities.
5. All kinds of narcotics and derivatives.
6. The goods originating from a country under economic boycott.
Article 124:
The Minister shall have the right to form joint committees from the Customs Department and the free zones corporation to verify and inspect goods to ensure that no smuggled or prohibited goods are entered into free zones. Such verification and inspection shall be carried out in the presence of the stakeholders.
Article 125:
The management of the Free Zone must present to the Customs Department a list of all items entered into the Zone or exited out of it within 36 hours of the entry or exit occurrences.
Article 126:
It shall not be permitted to unload the goods from a sea vessel into the Free Zone or enter them thereto by land except under a license from the zone administration in accordance with the Laws and regulations in effect and the directives set out by the Director. The dispatch of goods from one free zone to another or to stores or warehouses shall not also be permitted unless it conforms to the provisions applied to transit status.
Article 127:
Goods shall be withdrawn from the Free Zone in accordance with the provisions of Laws, the by-laws in effect and the directives issued by the Director.
Article 128:17
A. Goods of foreign origins leaving free zones in their original form and entering into the customs territory shall receive the same treatment as that of foreign goods.
B. Manufactured goods or those receiving additional processing in the free zone shall be subjected to the customs duties and other fees and taxes when placed under local consumption status. Fees and taxes shall be based on the amount of foreign expenses and costs involved in goods manufacturing, and the manufacturing formula approved in respect thereof, and according to the percentage of duties listed in the customs tariff schedules effective on the date of registration of declaration to place goods for local consumption; provided that the value of such expenses and foreign costs shall be determined in accordance with the customs declaration by which the goods were entered into the free zone.
C. Manufactured goods or those receiving additional processing in the free zone shall be exempted, within the limits of the value of the materials, costs and local expenses involved in their manufacture, from customs duties and other fees and taxes when places for local consumption.
Article 129:
Foreign goods in the Free Zones shall not be allowed to be consumed for personal purposes before the due customs duties and other fees and taxes are paid.
Article 130:
National and foreign ships shall be allowed to obtain all the materials they need from the Free Zone.
Article 131:18
A. The Free Zone administration shall be responsible for all the contraventions committed by its personnel and for the Illegal leakage of goods from the free zone.
B. In case of the establishment of any free zone or free market in accordance with a by-law issued pursuant thereto, the investing body shall comply with the following:
1- Provide buildings, offices and equipment necessary for the customs center.
2. Bear the operational expenses of the employees and the expenses necessary to sustain the work of the customs center.
Establishment of free markets
Article 132:
Duty free shops may be established whereas their provisions, administrative and investing body, in addition to the terms and rules specifying admission and withdrawal of goods shall be decided by a statute issued for this purpose.
Chapter Five
Inward Processing (Entry for Processing and Export)
Article 133:
A. Foreign goods shall be permitted to enter the Kingdom under suspension of the fulfillment of customs duties and other fees and taxes thereof to allow manufacturing, completing manufacturing or repair for export purposes within a period not exceeding three years, whether the beneficiary is a manufacturer or an exporter.
B. The imported or manufactured goods may be exported in accordance with the provisions of this article by other than their importer with the approval of the director or his authorized representative. In this case, all the obligations of the first importer shall be transferred to that exporter.
C. The materials entered into the country in accordance with the provisions of this article may be sold from one manufacturer to another for the same purpose as for which they were introduced.
D. Goods benefiting from this status, as well as the guarantees required to benefit from the provisions of this Article and any other conditions necessary for this status shall be specified in directives issued by the Director.
Article 134:
A. Goods brought under the inward processing procedure shall be allowed in accordance with conditions set forth by the Director.19
B. Goods produced from the goods admitted for processing purposes under the provisions of Article 133 of this Law may be placed for local consumption, with the approval of the Director. Customs duties and other fees and taxes due on the entered goods shall be collected in accordance with the fee rate in effect on the date of registration of the declaration, and the value of such goods on the date of their entry.
Chapter Six
Temporary Admission
Article 135:20
A. Temporary admission shall be allowed for vehicles, machinery and equipment needed for the execution of projects or for performing practical and scientific tests under a by-law issued pursuant to this end specifying type and size of projects as well as type and specifications of equipment and machinery and conditions of their usage.
B. The following items shall be allowed to be imported under temporary entry status in accordance with the conditions and controls specified by the Director:-
1. Items temporarily imported for play grounds, theatres and exhibitions or the like.
2. Appliances, instruments and transport means and other articles which enter the Kingdom for repair.
3. Containers and packages entering the Kingdom for filling purposes.
4. Commercial samples intended for display.
5. Test equipment, tools and supplies brought in for use with installation and maintenance.
C. The items prescribed in this Article shall be re-exported or placed in the Free Zone or stores and warehouses after the expiry of the stay period specified thereto in the Kingdom and within three months.
Article 136:
Temporary admission shall apply to vehicles of those coming to the Kingdom for temporary residence to work in public official institutions, ministries and departments. Employment contracts shall provide for those people's rights to bring their own vehicles into the Kingdom whether accompanied by them or purchased from stores or warehouses or from Free Zones in accordance with the terms specified by the Director.
Article 137:21
(A) Temporary admission shall apply to the vehicle brought by a diplomatic Foreign Ministry employee who is transferred to the Ministry's center, provided that the vehicle shall be registered in his name at his work center abroad, or the vehicle purchased at a Jordanian free zone upon transfer to the center. The temporary admission shall apply for the duration of his stay in the center of the ministry for a period not exceeding five years. The Director may extend such period upon recommendation by the Ministry of Foreign Affairs.
(B) The procedures, conditions and guarantees necessary for the implementation of the provisions of this Article, including assigning Jordanian license plates to those vehicles in cases that may require so, shall be determined by by-laws issued for this purpose.
Article 138:
Foreign cars which transport passengers and goods between the Kingdom and other countries may be accepted under temporary entry status. These cars shall not have the right to exercise internal transport under conditions and guarantees specified by the Director.
Article 139:
Owners of the cars and motorcycles whose main residence place is outside the Kingdom may benefit from the rules of temporary entry for their cars and motorcycles under instructions issued by the Director stating the conditions, guarantees and periods required to benefit from the provisions of this Article.
Article 140:
Provisions of the international agreements on the temporary entry of cars and customs facilitations provided to tourists shall be taken into account and in accordance with the instructions issued by the Director.
Article 141:
The Director, within the conditions he lays down, may decide to grant temporary entry status to the cars of the non-Jordanian staff and experts working with the United Nations and other Arab regional and international organizations and agencies affiliated therewith, whether these cars were accompanied by their owners upon entering the Kingdom or bought from stores and warehouses or from Free Zones and within the terms specified by the Director.
Shortfall upon payment of accounts
Article 142:
Any deficiency that appears upon settling the temporary entry or the account of materials entered under inward processing status with pending duties or temporary admission shall be subject to taxes and duties due under the provisions of Article 19 of this Law.
Determining the terms of the temporary admission
Article 143:
The Director shall stipulate the terms of the practical application of temporary entry and the guarantees required.
Placing temporary admission of goods for local consumption
Article 144:
Goods admitted under temporary admission status may be released for local consumption via approval of the Director, provided that all the legal conditions in force shall be observed.
Chapter Seven
Drawback
Article 145:
A. Customs duties and other fees and taxes levied on some foreign materials used in the manufacture of national products may be wholly or partly refunded upon export of these products. These materials shall be specified by virtue of a decision from the Minister upon recommendation from the Director, and after consulting the Minister of Trade and industry.
B. Customs duties and other fees and taxes levied on some foreign materials used in the manufacture of national products may be wholly or partly refunded or may be refunded at a constant rate upon placing such products for local consumption. Those materials shall be identified by a decision from the Council of Ministers upon recommendation from the Tariff Council.
C. The Minister shall specify the following:-
1. The terms to be met for refunding these fees and duties.
2. Kinds of fees and duties that shall be refunded and the proportion refundable in relation to each produced material or unit.
Article 146:
Customs duties and other fees and taxes levied on re-exported goods in their original condition, after being placed for local consumption and have no local counterpart product, shall be wholly or partly refunded after making sure that these goods are in their original conditions in which they were imported, including packing. The Minister shall determine, after consulting the pertinent ministry, the types of those goods and the percentage of fees and duties which may be refunded as well as the terms under which this status shall be applied.
Article 147:22/h3>
A- Customs duties, fees, other taxes, general and special sales taxes on re-exported goods due to differences in their specifications, and on goods that are destroyed before leaving the warehouse via a decision of the competent official authorities shall be refunded. Delivery of goods to their owners against guarantees shall not be considered as release from warehouses while pending analysis results and conformity of specifications or approval of the competent authorities.
B - The guarantees and conditions necessary for the application of the provisions of this Article shall be governed by statutes issued pursuant thereto.
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12 This article was amended pursuant to article (12) of amending law No. (33) of 2018
13 This article was amended pursuant to article (13) of amending law No. (33) of 2018
14This article was amended pursuant to Article (14) of the amending Law No. (33) of 2018
15This article was amended pursuant to Article (15) of the amending Law No. (33) of 2018
16 This article was amended pursuant to Article (16) of the amending Law No. (33) of 2018
17This article was amended pursuant to Article (17) of the amending Law No. (33) of 2018
18This article was amended pursuant to Article (18) of the amending Law No. (33) of 2018
19This paragraph was amended pursuant to Article (19) of the amending Law No. (33) of 2018
20This article was amended pursuant to Article (20) of the amending Law No. (33) of 2018
21 This article was amended pursuant to Article (21) of the amending Law No. (33) of 2018
22 This article was amended pursuant to Article (22) of the amending Law No. (33) of 2018