Sale of seized goods

Article 236:60

A. The Department shall have the right sell the detained goods of animals and goods liable to damage and leakage or goods that may affect the integrity of other goods or the premises in which they were kept.

B. Seized goods which are susceptible to a considerable value depreciation may be sold with approval from the Director or his representative. In the implementation of this Article, the sale shall be based on a report in which the condition of the commodity and justifications for sale thereof are stated, without the need to await the issuance of a judgment by the pertinent court, provided that the owner of the commodity shall be notified thereof whenever possible.

If such judgment to return the commodity to its owners was issued thereafter, the price of the sold commodity shall be paid to the owners after deducting any due duties or taxes thereon.

1. The Minister may, upon recommendation by the Director, decide to confiscate or destroy the seized import/export prohibited goods without having to wait for a judicial decision if it is proven to constitute a danger to the public safety of the citizens, or if it is found damaged and unusable based on recommendation from a technical committee assembled from the Customs Department, the Directorate of Public Security, the General Directorate of Civil Defense, the Audit Bureau and the preventing Department concerned with the prevention.

2. If a judgment was issued to return the goods that were used or destroyed by government agencies to their owners- since the act does not constitute an offense to smuggling or the like- the owners shall be paid the Department's estimated value of the goods in their original condition when confiscated or destroyed.

3. In the event a judgment concluding that the seized were smuggled is handed down, the owners of the goods shall be required to pay the storage expenses from the date of seizure besides the destruction expenses specified by the competent authorities. Such expenses shall be collected from goods owners in accordance with procedures prescribed in Public Funds Collection Law.

Circumstances in which sale is Permissible

Article 237:

The Customs Department may sell the following:

A. Goods in storages or in customs yards and wharfs after the expiry of three months after storing thereof. These provisions shall also apply to the deposits left by the passengers in Customs Houses.

B. The goods stored in the warehouses and yards of investing bodies after the expiration of periods specified in law provisions and by-laws of these bodies.

C. Goods of types prescribed in paragraph (A) of Article (236) of this Law when they are maintained in the customs zone during the safekeeping period if signs of disease or decay appear thereon, or if they endanger the integrity of the other goods or premises, provided that this shall be recorded in a report and that the owners of the goods or their representatives are notified thereof, if possible. In addition, a sale notification shall be posted in the concerned Customs House prior to sale.

Sale of goods acquisitioned by Jordan Customs Department

Article 238:

The Customs Department may also sell the following:-

A. Goods, materials and means of conveyance which have become exclusively the property of the Department as a result of judgment or a compromise settlement or a written assignment, or by confiscation pursuant to Article (207) of this Law, or goods acquisitioned by Department for any other legal reason.

B. Goods which have not been withdrawn from the public and private warehouses within the legal time limits and which are sold pursuant to Articles (112) and (119) of this Law.

C. Goods and materials whose owners are unknown and which have not been claimed during storage time period.

Damages and torts

Article 239:

The Customs Department shall not bear any responsibility with regard to any loss or damage sustained by the goods it sells under the provisions of Articles (236), (237), (238) of this Law unless it is proven that the Department had committed an evident mistake in the sale process

Sale of prohibited or restricted goods

Article 240:

A. The provisions of sale prescribed in Articles (236),(237),(238) of this Law shall apply to sellable prohibited or restricted goods.

B. Subject to the provisions of paragraph (B) of Article (248) of this Law, sales prescribed in this section shall be carried out by public auction and in accordance with the terms and provisions determined in decision from the Minister promulgated in the Official Gazette.

C. The goods, articles and means of conveyance shall be sold free of customs duties and other fees and taxes, with the exclusion of the brokerage and municipality fees which shall be borne by the buyer.

Distribution of sale Proceeds

Article 241:

A. Proceeds of the sale shall be distributed according to the following order:-

1. Costs of the sale process.

2. Expenditures, of any kind, incurred by the Customs Department. .

3. Customs duties.

4. Other duties and taxes in accordance with their respective date of the issuance of their respective legislations.

5. Storage cost at Customs stores and warehouses including packing and unpacking, transfer, handling and others.

6. Storing fees.

7. Transportation fees when necessary.

B. The remaining balance from the proceeds of the sale of importable goods after deducting the amount prescribed in paragraph (A) of this Article shall be deposited in trust with the Department on the day of sale. Stakeholders may request withdrawal thereof within three years from the date of sale; otherwise, it shall become a treasury property.

C. As for the prohibited goods or the goods that are not allowed, the remaining balance from the proceeds of their sale shall become a treasury property. other goods, whether prohibited or restricted or permitted for importation , and which are sold as a result of a compromise settlement or of a fining decision or a judicial order issued on a smuggling crime, the remaining balance shall be distributed in accordance with the provisions of Article (242) of this Law.

Destination of Customs fines proceeds

Article 242:61

The proceeds of customs fines and the value of confiscated goods and means of transport after deducting expenses, taxes and fees thereof shall be transferred to the State Treasury, provided that one third shall be detected as ex gratia payments which may be distributed in accordance with by-laws issued for this purpose, taking into account the employees direct efforts therein.

Fines and Compensation

Article 243:

In cases where no fines or indemnities are levied, or when such fines and indemnities are low as the Department is rendered unable to reward the informers and seizing entity, the Minister, contrary to the provisions of Article 242 of this Law, may allow the distribution of the proceeds of the sale of the confiscated goods and means of transport in the manner he deems appropriate and upon a proposal by the Director and in accordance with the rate stated in the previous Article, or by payment of a sum from the treasury set by the Minister and approved by the Council of Ministers.


60 This article was amended pursuant to article (51) of the amending law No.(33) of 2018

61 This Article was amended pursuant to Article (6) of the amending law No. (33) of 2018.