STATE OF QATAR
Customs & Ports General Authority
CUSTOMS LAW &
EXECUTIVE REGULATIONS
2005 Version
3
CONTENTS SUBJECT PAGE
Law No.: (40) For the year 2002 5
Part 1 : Definitions And General Provisions 9
Part 2 : Customs Traiff 19
Part 3 : Prohibition and Resstriction 23
Part 4 : Disting uishing Elements of the Goods 27
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33
33
35
36
36
37
37
39
41
42
46
46
48
49
51
51
Part 5 : Importation and exportation
Chapter (1) : Importation
1- Sea Carriage
2- Import of Goods by Land
3- Air Freight
Chapter (2) : Exportation
Chapter (3) : Post Mail
Chapter (4) : Common Provisions
Part 6 : Customs Clearance Stages
Chapter (1) : Customs Declarations
Chapter (2) : Examination (Inspection) Of Goods
Chapter (3) : Provisions Relating to Passengers
Chapter (4) : Adjustment of the Value
Chapter (5) : Payment of Other Customs Charges and withdrawal of Goods
Part 7 : Cases Pending Customs Duties & Cases of Refund
Chapter (1) : General Provisions
Chapter (2) : Goods in Transit
Chapter (3) : Warehouses 52
Chapter (4) : Free Zones & Duty-Free Shops 53
Chapter (5) : Temporary Admission 56
Chapter (6) : Re-exportation 57
Chapter (7) : Drawback 58
Part 8 : Exemptions 59
Chapter (1) : Goods Exempted From Customs Duties 61
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Chapter (2) : Diplomatic Exemptions 61
Chapter (3) : Military Exemptions 62
Chapter (4) : Personal Effects and Household Items 63
Chapter (5) : Imports of the Charitable Organizations 63
Chapter (6) : Returned Goods 64
Chapter (7) : General Provisions 64
Part 9 : Service Charges 65
Part 10 : Customs Agents 67
Chapter (8) : Trials Procedures 96
Part (13) : Sale Of The Goods 99
Part (14) : Privilege of the Customs Administration 105
Part (15) : Prescription 109
Part (16) : Final Provisions 113
Ministers Council Decree No. (21) for the year 2004 117
Customs Law Executive Regulations 121
Part 11 : Rights & Duties Of The Authority Officers
Part 12 : Customs Legal Actions
Chapter (1) : Investigation of Smuggling
Chapter (2) : Seizure Report
Chapter (3) : Precautionary Measures
Section (1) : Precautionary Seizure
Section (2) : Preventing the Offenders & the Persons Accused of Smuggling from leaving the Country.
Chapter (4) : Customs Offences & Penalties Thereof
Chapter (5) : Smuggling & Penalties Thereof
Section (1) : Smuggling
Section (2) : Criminal Liability
Section (3) : Penalties
Chapter (6) : Pursuance (Pursuits)
Section (1) : Administrative Pursuance (Pursuits)
Section (2) : Prosecution of Smuggling offences
Section (3) : Conciliatory Settlements
Chapter (7) : Liability & Joint Liability
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Law No: (40) for the year 2002 in issuing the Customs Law
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State of Qatar
Council of MinisterÕs
Law No: (40) for the year 2002
in issuing the Customs Law
We, Jassim Bin Hamad Al-Thani Deputy Emir of thr State of Qatar
Subsequent to the reviewing of the amended provisional constitution, particularly the articles (22), (23), (34) and (51) thereof,
The law No: (2) for the year 1962 in organizing the general financial strategy in Qatar amended by the decree to be canceled Law No: (19) for the year 1996,
The Customs Law issued by the law No:(2) for the year 1988 amended by the law No:(25) for the year 1994,
The law No: (5) for the year 1989 conerning the general budget of the state,
The resolution of the Supreme Council of the Gulf Co-Operation Council for the Arab State issued at itÕs twenty second session held in Sultante of Oman during the Period from 15-16 Shawwal 1422, 30-31 December 2001 concerning the Unified Customs Law for the Council states and itÕs executive regulations,
the Finance Minister proposal,
the draft law presented by the Ministers Council
and considering the advisory Council recommendation
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We have decreed the Following law: Article (1)
The Customs Law enclosed to this law shall be carried out. article (2)
The Ministers Council shall issue, according to the Finance Minister proposal, and the Executive Regulation for the Customs Law and the Finance Minister shall issue the necessary decisions to execute itÕs provisions.
and until the Executive Regulation and the mentioned decisions are issued, the on going decisions shall be carried out without conflict to this law provisions. Article (3)
The mentioned Customs Law issued by the law No: (5) for the year 1988 shall be eliminated as well as every provision opposing this law provisions. Article (4)
All competent entities shall execute this law and to be carried out effectively from first of January 2003 and to be published in the Official Journal.
Jassim Bin Hamad Al-Thani Deputy Emir Of State of Qatar
Issued at the Amiri Diwan on 17/10/1423
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Part (1)
Definitions and General Provisions
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10
Means the Minister of Finance.
Means Customs & Ports General Authority.
Means the General Manager of the Authority.
Means the Competent Administration in
Authority
Means the station, appointed by the Authority at
each seaport, airport, land port or at any other place
:
Administration:
States of the Gulf.
The Minister :
Authority
Customs station :
Part (1) Definitions
and General Provisions
Article (1) In this Law and the executive regulations thereof unless the context other-
wise requires:
The Council :
Director General :
The
The Director :
Customs zone :
Means the Gulf Cooperation Council for the Arab
the
where there is an office of the Authority authorized
to complete all or some of the customs procedures.
Means the director of a Customs station
Means the lands or that part of seas subject to the
customs control and procedures set forth herein
which include:-
(A) Land customs zone: Which covers the lands
located between the land boundaries or shores, on
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Goods subject to
that country.
Means the nomenclature containing the descriptions
of the goods and the respective customs duties as
well as the rules and notes of the kinds and types of
goods.
Mean the amounts levied on goods according to the
provisions of this Law.
Unified customs tariff :
Customs duties :
:
the one hand, and an internal line to be prescribed
ods bject to high customs duties :
Means goods specified by the General Manager for
Customs line :
Charges
Goods :
Type of goods :
by a decision of the authority on the other hand?
(B) Sea customs zone: Which includes that part of
the sea located between the shores and the end
boundary of the territorial waters.
Means the line that march with border line the
political separating between the country and the
neigh touring states and the seashores surrounding
Means the amounts collected for the services
rendered.
Means any natural, material, or animal, agricultural,
industrial or intellectual product.
Means the description mentioned in the customs
tariff nomenclature.
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high customs duties :
The price actually
paid or payable :
The imported goods
pending appraisement:
Means goods that are identical in all respects,
including material characteristics, quality
commercial reputation, minor differences
appearance would not preclude goods from being
regarded as identical.
Means goods which, although not identical in all
respects, have similar characteristics and similar
:
purposes
same
Identical goods:
Similar goods
the purpose of customs control.
The price actually paid or payable :
Means the total amount paid or payable to the
seller, directly or indirectly, for the goods imported
by the buyer or for his benefit.
The imported goods pending appraisement:
Sales commission:
Means the goods being evaluated for customs
and
in
component materials which enable them to perform
the functions and to be commercially
interchangeable, the quality of the goods, their
reputation and the existence of a trademark are
among the factors to be considered in determining
whether the goods are similar.
Means the commission payable to the seller's agent
who is connected to the seller or the factory,
governed by or acting for its favor or on its behalf
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Related persons:
Packing costs : Means the cost of all packing and coverings
(excluding instruments of international traffic"
whether for the labor or the materials used for
placing the goods in packing suitable for shipping to
the GCC states.
Unit price at the biggest large- scale total quantity :
means the unit price at which certain goods are sold
to unrelated persons, at the first commercial level
after importation, in its states when imported or after
further preparation or processing, if the importer so
requested.
Means persons who are:
a) legally recognized partners in business.
b) officers or directors of one another's business.
c) employer and employees.
d) any person directly or indirectly owns, controls or
holds 5 per cent or more of the portions or stock
shares which entitles him to vote or both of them.
e) any two persons one of them directly or indirectly
controls the other.
f) any two persons both of them are directly or
indirectly under the supervision of a third person.
g) any two persons jointly directly or indirectly
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Means those goods the import or export of which is
restricted under the provisions of this regulation "law
"or any other regulation "law "
Means the country from which the goods are
imported.
Means the natural or juristic person importing the
goods.
:
:
Restricted goods:
Source
:
control a third person.
Value Agreement:
Origin of the goods:
Prohibited goods:
Importer
Exporter
Manifest :
Free zone :
h) members of the same family.
Means the Agreement on Implementation of Article
VII of the GATT 1994.
Means the country of production of the goods.
Means any goods the import or export of which is
prohibited by the state under the provisions of this
"Law "or any other "law ".
Means the natural or Juristic person exporting the
goods.
Means the document containing a full description of
the goods carried on the various means of carriage.
means a part of the state territories in which
commercial or industrial activities are exercised
under the and regulation laws relating thereto any
goods entering that zone are considered to be
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goods and quantity thereof in details according to
the provisions of this " law " .
means the place or building intended for the
temporary storage of goods pending the withdrawal
thereof in accordance with one of the customs
procedures whether such place/building is directly
administered by the Authority or by the public
:Storehouse
outside shall not be subject to the ordinary customs
Duty-free shop:
Customs declaration:
Warehouse :
Carrier :
Specified routes:
procedures.
Means that licensed building or place wherein
goods are placed free of customs duties for
purposes of display and sale.
Means the goods declaration or the declaration
submitted by the importer or his representative
describing the elements identifying the declared
institutions or corporations or the investing bodies.
means the place or building wherein the goods are
deposited under supervision of the Authority free of
customs duties according to the provisions of the
Law.
Means the owner of the means of carriage or the
authorized representative thereof
Mean the routes specified by a decision from the
authority for the carriage of the imported or exported
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or transshipped goods.
Treasury : Means the state public treasury
Customs Clearance : means documentation of the customs declarations
for the imported, exported and transshipped goods
according to the procedures provided for herein.
Customs broker: means natural or Juristic licensed to practice
Article (2)
The provisions of this "law "shall apply to lands subject to the state
sovereignty and territorial waters of the country. Notwithstanding, free
zones, totally or partially exempted from customs provisions, may be
established in such lands.
Article (3)
Any goods crossing the customs line, for importation or exportation,
shall be subject to the provisions of this law.
customs clearing on behalf of others.
means any natural or juristic person licensed to
follow up customs procedures.
Representative of the customs broker :
Article (4)
The Authority shall perform its functions at the customs station or
customs zone and May also exercise its powers within the extent of the
state land and territorial waters according to the conditions set forth herein.
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Article (5)
Customs stations shall be established by a resolution of the Minister
The Competence and work hours thereof shall be specified by a resolution
of decision of the authority.
Article (6)
Subject to the provisions of the second part of chapter 6, customs
procedures shall only be conducted at the competent customs stations.
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Part (2)
Customs Tariff
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Part (2) Customs Tariff
Article (7)
Goods imported into the state are subject to the customs "duties"
specified in the unified the customs tariff, and the charges, excluding those
exempted under the provisions of this " law "or under the Unified Economic
Agreement of the GCC Arab states or any other agreement within the
framework of the Council.
Article (8)
The rate of the customs tariff shall be either ad Valorem (percentage of
the value of goods) or per unit (an amount levied on each unit of the
goods), or both.
Article (9)
Customs" duties" shall be levied, amended and abolished by a decree
taking into consideration the provisions of the international agreements in
force, and the resolutions issued by the council.
The amended decree shall specify the date on which such amended
"duties" shall be effective.
Article (10)
Imported goods are subject to the customs "duties" applicable at the
date of registering the customs declaration with the customs station unless
otherwise provided for in the text of the resolutions amending the customs
tariff.
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Article (11)
When custom duties are to be levied on the goods deposited at the
warehouse due to the expiry of the warehousing period, such goods shall
be subject to the tariff provisions applicable on the date of registering the
customs declaration.
Article (12)
Damaged goods shall be subject to the applicable customs tariff based
on their value at the condition thereof at the time of the registration of
customs declaration.
Goods taken out from the free zones and duty-free shops into the local
markets are subject to the customs tariff effective at the date of such taking
out.
Article (13)
Smuggled or constructively smuggled goods or are subject to the
customs tariff applicable at the time of the detection or occurrence of the
smuggling, if it is possible to be ascertained whichever is higher.
Article (14)
The customs tariff applicable on the date of sale shall apply to the
goods sold by the Authority in accordance with the provisions provided for
herein.
Article (15)
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Part (3)
Prohibition and Restriction
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Part (3) Prohibition and Restriction
Article ( 16 )
A customs declaration shall be submitted on any imported or exported
goods the goods shall be presented to the customs authorities at the
nearest customs station.
Article (17)
Marine means of transport entering the country, irrespective of their
load capacity, are prohibited from anchoring in any seaports (harbors) other
than those designated for their anchoring, excluding the circumstances
arising out of sea emergency or force majeure in such case the master the
shipmaster shall without delay notify the nearest customs station or security
center of such circumstances.
Article (18)
Vessels, of loading capacity less than two hundred marine tons loaded
with prohibited or restricted goods or goods subject to high rates of duty,
may not enter or pass within the marine customs zone except in
circumstances arising from sea emergency or force majeure, in which case
the master shall promptly notify the nearest customs enclosure or security
center of such circumstances, excluding goods transported within the local
seaports of the country whose customs procedures have been finalized.
Article (19)
Aircraft departing or arriving in the country may not take off or land
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except at the airports where customs stations exist unless in cases of force
majeure in which case the pilot shall promptly notify the nearest customs
station or security center of such cases and submit a report, approved by
the customs station notified of that case, unless otherwise provided for in
any other law
Article (20)
of a decision to be issued thereby shall subject to the custom zone rules.
The executive regulations of this law shall determine the conditions of
transportation within this zone and the necessary documents and
procedures therefore.
Land means of transport may not enter or leave the country except
through the areas where customs enclosures exist.
Article (21)
The Customs Administration prohibits admission, transit or exit of the
prohibited goods or on the contravening goods as well as the entry, transit
or exit of the restricted goods except with an approval issued by the
competent authorities in the state.
Article (22)
Prohibited and restricted goods and goods subject to high custom
duties as well as other goods determined by the General Manager by virtue
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Part (4)
Distinguishing Elements of the Goods (Origin- Value- type)
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Part (4) Distinguishing Elements of the Goods
(Origin- Value- type)
Article (23)
Imported goods are subject to the proof of origin rules provided for in
the agreements concluded within the framework of the international or
Article (24)
following:
may allow clearance procedures without
presentation of the authenticated original invoices and the required
documents against an undertaking to produce them within a period
not exceed 90 days from the date of the undertaking.
regional economic organizations.
The value of goods for customs purposes shall be calculated according
to the rules and basis of this Law set forth in the executive regulations.
Article (25)
Approval of the value as a distinctive element of the goods requires the
1. Any customs declaration shall be accompanied with a detailed
original invoice and the director general or whom he may delegate
finalization of the
2. The value of the goods shall be proved by submitting all invoices
and documents reveres the value thereof according to the basis set
forth in the executive regulations of this Law.
3. The customs office may require the submission of tracts,
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correspondences and other relevant documents without being
bound to accept all that is stated therein or in the invoices.
4. The Administration may request Arabic translation of the invoices
issued in a foreign language showing details of the goods in
accordance with the customs tariff as well as the other documents,
if so needed
Article (26)
The value of the exported goods is the value at the time of registration
of customs declaration plus all the costs until arrival of the goods to the
customs enclosure
Article (27)
Goods not mentioned in the customs tariff (Nomenclature) and the
explanatory notes thereof are to be classified according to the publications
of the World Customs Organization relating thereto. Goods that fall under
local subheadings in the customs tariff Nomenclature are to be classified
within the context of the Council states.
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Part (5)
Importation and exportation
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Part (5) Importation and exportation
Chapter (1)
Importation 1. Sea carriage
Article (28)
Any goods imported into the country by sea shall be registered in the
manifest.
A single manifest for the whole load signed by master shall be made
which shall contain the following information:
1 - Name and nationality of the vessel and its registered load.
2 - Types of the goods, total weight thereof and the weight of bulk
goods (if any) if goods are prohibited, their actual designation shall
be mentioned.
3 - Number of packages and pieces, description of packing, marks
andnumbers thereof.
4 - Names of the consignor and consignee.
5 - The seaports where the goods are shipped from (ports of loading).
Article (29)
When entering the customs zone, the master shall produce the original
manifest to the competent authorities.
When the vessel enters the harbor, the master shall submit to the
customs office the following information and documents:
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1 - The (manifest).
2 - The manifest of the vessel supplies and the crew's luggage and the
commodities belonging to them.
3 - A list of the passengers' names.
4 - A list of the goods to be discharged at this port.
5 - All the shipping documents which the customs enclosure may
conditions laid down by the General Manager.
Article (32)
Subject to the provisions of Article (53) herein the master, forwarder or
his representative shall be held responsible for any shortage in the number
require for application of the customs regulations.
The required information and documents shall be submitted within (36)
hours from the time of entering the port official holidays shall not be
calculated in this time limit.
Article (30)
If the waybill belongs to a vessel that does not make regular voyages
or that does not have a forwarder at the port, or if it is a sail vessel, then the
manifest must be endorsed by the customs authorities at the shipping port.
Article (31)
Cargo of the vessel and all other marine means of shipping may be
unloaded only within the customs zone at the port. Any shipment may be
unloaded or transshipped only under supervision of the customs office.
Unloading and transshipment shall be completed as per to the
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of pieces or packages or the contents thereof or the amount of the bulk
found out, the master or his representative shall explain the causes of such
shortage and prove the rough documents that it has occurred outside the
marine customs zone. If such documents cannot be submitted at once, a
time limit not
exceeding six months may be given to submit the same against a
guarantee ensuring the Administration's rights.
2. Import of goods by land
Article (34)
Customs procedures of the goods imported by land should be
completed at the nearest customs station and may be referred to another
inland customs station, in cases to be decided by the General Manager.
Article (35)
goods until delivery of the goods to the customs storehouses or at the
warehouses or to the owners thereof , if so allowed.
Article (33)
If a shortage in the number of unloaded pieces or packages or in the
amount of bulk goods, compared to those mentioned in the manifest, is
A manifest of the total cargo of any land means of conveyance shall be
prepared and signed by the carrier or his representative and shall contain
adequate information on the means conveyance, its cargo and all other
details as per to the conditions specified by the General Manager.
Carriers or their representatives shall submit the manifest to the
customs station immediately upon arrival thereinto.
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3. Air Freight
Article (36) Subject to the provisions of Article (19) herein, aircraft crossing the
state airspace shall follow the specified routes therefore and shall land only
at the airports where customs stations exist.
Article (37)
customs station shall be notified of the same.
Chapter (2)
A manifest of the airplane's cargo shall be prepared and signed by the
captain according to the conditions set forth in Article (28) and paragraphs
1 and 2 of article 29 herein.
Article (38) The captain or his representative shall submit the manifest and the lists
mentioned in the preceding article herein to the customs officers and shall
hand over these documents to the customs station upon the arrival of the
aircraft.
Article (39) Goods may not be unloaded or dropped out of aircrafts during flight
unless it is necessary to do so for safety reasons, provided that the
Exportation Article (40)
Owners of the means of conveyance of goods or their agents, loaded
or unloaded, shall- when leaving the country- submit to the customs station
the manifest as per the provisions of chapter 1 of this part and shall obtain
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exit permission. However, the General Manager, may, in certain cases,
make an exception to this condition.
Article (41) Exporters of goods shall pass with the goods to be exported through
the competent customs station and declare them in details. Carriers
towards land borders are prohibited to overpass the customs station.
be stated in the manifest as a single package. Containers, closets and
trailers are subject to the instructions given by the General Manager.
A single consignment may not be splitted. However, for acceptable
reasons, the Director General may allow such splitting, provided that such
splitting shall not result in a loss to the treasury.
Chapter 3
Post Mail Article (42)
Goods may be imported or exported by mail in accordance with the
provisions of this law and subject to the other applicable international postal
agreements and local Laws and regulations in force.
Chapter 4
Common provisions Article (43)
Several sealed packages, assembled in any way whatsoever, may not
Article (44) Provisions of Articles 31, 32, and 33 herein shall apply to the land and
air conveyances in respect to the unloading and transshipment of goods.
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Drivers, captains of aircrafts and transportation company's carriers shall be
responsible for any shortage in the goods.
Article (45)
The Authority may exchange with other bodies the information's
relating to customs clearance through electronic means.
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Part (6)
Customs clearance Stages
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Part (6) Customs clearance Stages
Chapter (1)
Customs declarations Article (46)
When clearing any goods, even if exempted from customs duties, a
detailed customs declaration, as in the approved forms shall be submitted
to the customs office containing all the information that enable in
application of the customs regulations and levying applicable customs
duties and for the purposes of statistics.
Article (47)
Subject to the provision of paragraph (1) of Article 25 herein, The
General Manager shall specify the documents that must be attached with
the customs declarations and the information to be contained therein and
shall allow the completion of the clearance procedures in the absence of
any of the required documents against cash or bank guarantees or a
written undertaking to submit such documents according to the conditions
specified thereby.
Article (48)
Contents of the customs declarations may not be modified after
registration; however, the declarant may apply in writing to the Director for
correction before the customs declaration is referred to inspection.
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Article (49)
Owners of the goods or their representatives may check their goods
before submitting the customs declaration and may take samples thereof,
when necessary, after obtaining permission from the Director and under
supervision of the customs station. Such samples shall be subject to the
applicable customs duties.
Article (50)
No parties other than the owners of the goods or their representatives
may have access to the customs declarations and documents excluding
competent judicial or official authorities.
Chapter (2)
Examination (Inspection) of goods Article (51)
The authorized customs officer shall examine the goods wholly or
partially after registering the customs declarations as per to the instructions
of the General Manager.
Article (52)
Examination of goods shall take place at the customs station; however
in certain cases such examination may be conducted outside the customs
station according to the regulations laid down by the General Manager.
Transferring the goods to the place of examination and the unpacking
and repacking of packages and all other works required for such
examination shall be at the expense of the owner thereof who will be
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responsible thereof until the arrival of the goods at the place of
examination shall be acceptable to the customs station. access to the store
houses, warehouses, enclosures, sheds and yards intended for the storage
or deposit of goods and to the places allocated for examination may not be
authorized to any person without approval of the customs station.
Article (53)
Examination shall be conducted only in the presence of the owner of
the goods or the representative thereof. Should a shortage in the contents
of the packages shown up, the responsibility thereof shall be determined as
in the following order:-
1 - If the goods had been placed in the customs storehouses and
warehouses in packages that are in an apparently proper condition
from which it can be ascertained that the shortage in their contents
had occurred at the exporting country prior to shipping, then the
examination.
Goods placed in the customs storehouses or at the places intended for
examination may not be removed there from without the approval of the
customs station
The individuals who work in carrying goods and presenting them for
detection of such shortage shall be disregarded.
2. If the goods entering the customs storehouses or warehouses are in
packages that are in an apparently improper condition, the body in
charge of these storehouses or warehouses shall, together with the
carrier, record this incidence in the delivery report and ascertain
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of the weight, contents and number of thereof. It shall also take the
3. 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 there from.
Article (54)
When the customs station suspects the presence of prohibited or
different than stated in the 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 although being notified therewith. When necessary, the customs
station may inspect the goods before notifying the owner or his
representative. Such inspection may be conducted by a committee to be
formed for this purpose, by a decision of the General Manager and a report
necessary precautions to ensure safety of the goods, 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 in which case the detention of such shortage
shall be disregarded.
of the findings of inspection shall be made.
Article (55) The customs station may have the goods analyzed by specialized
agencies to verify the kind and specifications thereof or their conformity to
the provisions of the regulations and laws in force.
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Goods requiring the availability of certain conditions and specifications
to be released shall be subject to analysis (testing) and inspection;
however the Director may release such goods adequate guarantees
ensuring that such goods shall not to be disposed of until the analysis
result was produced.
The General Manager may order that the goods, proved through
inspection or analysis to be harmful or not conforming to the approved
specifications, be destroyed on the expense and in presence of the owners
thereof or their representatives. When necessary, such goods shall be
re-exported to the source country of origin in which case a report of the
same shall be made.
Article (56)
If the customs office cannot verify the correctness contents of the
customs declaration through inspection of the goods or the documents
submitted, it may suspend inspection and request necessary supporting
documents.
Article (57)
Customs duties shall be levied according to the contents of the
customs declaration. Should inspection resulted in a difference
(discrepancy) between the goods and what is stated in the customs
declaration, customs taxes and duties shall be levied on the basis of this
finding without prejudice to the authority's right to levy the applicable fines,
when necessary, under the provisions herein?
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Article (58)
The customs station may re-inspect the goods according to the
provisions of Articles 51 - 55 herein.
Chapter (3)
Provisions relating to passengers Article (59)
Items or belongings accompanying the passengers shall be declared
and inspected at the competent customs station according to the rules and
practices laid down by the General Manager.
Chapter (4 )
Adjustment of the value Article (60)
A valuation committee composed of officers from the administration
shall be established by a resolution of the General Manager to settle the
disputes arising between the customs station and the persons concerned
about the value of the imported goods. Such committee may seek
assistance of experts at its discretion.
Without prejudice to the importer's right to resort to court, the importer
may complain before the valuation committee against the decisions of
increased value within fifteen days following the registration of the customs
declaration or from the date of the valuation notice sent to him by
registered mail. Decisions of this committee shall be taken by majority and
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shall be effective once approved by the General Manager. The importer
shall be informed in writing of the decision taken by the committee
concerning his complaint. The reasons for such decision shall be stated
therein.
Article (61)
consumed for inspection and analysis purposes.
Should a dispute arise between the competent customs officer and the
owner of the goods about the value of the goods due to discrepancy in
description, origin or any other reason, the matter shall be referred to the
Director. If the director confirmed the opinion of the customs officer but the
owner of the goods does not accept such confirmation, the matter shall be
referred to the
General Manager for settlement of dispute or for referral to the
valuation committee.
The Director may allow with drawl release the goods in dispute, if not
prohibited, after collecting a deposit in an amount equivalent to the sum of
the customs duties determined by the customs station. Samples of the
goods shall be temporarily maintained for reference when necessary; such
samples shall be returned to the owner of thereof unless they are
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Chapter (5)
Payment of other customs charges and withdrawal of goods
Article (62)
Goods shall be subject to customs duties and may not be withdrawn
unless after completion of relevant customs procedures and payment of
customs duties and any other charge according to the provisions herein.
Goods shall be delivered to the owners or their duly authorized
representatives according to the procedures prescribed by the General
Manager
Article (63)
The customs officers assigned to collect customs duties shall execute
an official receipt voucher in the form prepared by the Authority.
Article (64)
When a state of emergency is declared, the Authority may precautions
for withdrawal of the goods against special guarantees and conditions to be
determined by the Authority.
Article (65)
According to the regulation and conditions issued by the General
Manager, goods may be with drawn prior to payment of the customs duties
and after completion of the customs procedures, against bank, monetary or
documentary guarantees.
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Part (7)
Cases Pending Customs Duties
and Cases of Refund
49
50
Part (7) Cases pending customs Duties
and cases of Refund Chapter (1)
General Provisions Article (66)
Goods may enter the state and he transported to any other place within
the country without payment of customs duties against submission of a bail
monetary or a bank guarantee equivalent to the amount of the customs
duties levied thereon according to the instructions issued by the General
Manager.
Article (67) Monetary bails, bank guarantees and securities may be released
against certificates of discharge according to the conditions determined by
the General Manager.
Chapter (2)
Goods in Transit Article (68)
Subject to the provision of Article 66 herein and the provisions of the
Unified Economic Agreement of the GCC Arab States, goods are allowed
to transit the territories of the Council member states according to the
provisions of the Law and international agreements in force.
Article (69) Transit operations shall not be passed except at the authorized
customs station.
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Article (70) Subject to the provisions of the regional and international agreements
in force transit goods shall be transported through the routes specified
therefore by the various means of transport at the carrier's responsibility
according to the
instructions issue by the Director General. The routes for such transit
transportation and the conditions thereof are to be determined by a
resolution of the Authority.
Article (71) In the event goods are transported from one customs station to
another, the persons concerned may be exempted from submitting a
detailed declaration at the port of entry and the referral shall be according
to the documents and conditions prescribed by the General Manager.
Article (72) The Authority shall issue the necessary resolutions governing pending
customs duties applicable to all other kinds of transit goods transportation.
Chapter (3)
Warehouses Article (73)
Warehouses inside or outside the customs station shall be established
by a resolution of the Authority; the regulations and conditions controlling
such warehouses shall be laid down by the General Manager.
Article (74) Goods may be deposited with the warehouses inside or outside the
customs station without payment of customs duties according to the
52
regulations and conditions determined by the General Manager
Article (75) The Authority shall have the right to supervise and control the
warehouses managed by other agencies, according to the provisions of
Law .
Chapter (4)
re-exportation, the foreign goods re-exported from the state may be
admitted into the free zones and duty-free shops.
Free zones and duty-free shops Article (76)
Free zones and duty free shops shall be established by virtue of a Law
the regulations conditions and procedure thereof shall be laid down by a
resolution of the Minister based on the Authority recommendation.
Article (77) Subject to the provisions of Articles 78 and 79 herein, all foreign goods
of whatever kind or origin may be brought into the free zones and duty-free
shops , and taken out there from to outside the state or to other free zone
and duty-free shops , without being subject to customs duties.
Subject to the export restrictions and customs procedures applicable to
Goods in the free zones and duty-free shops shall not be subject to any
restriction in respect to the period of remaining therein.
Article (78) The goods, stated in the manifest as imported goods, may not be
transferred or brought into the free zones and duty-free shops unless by
approval of the General Manager and according to the conditions and
53
restrains prescribed thereby.
Article (79) The following goods are prohibited to be brought into the free zones
and duty-free shops:
1 - Flammable goods, except the fuels necessary for the operation
allowed by the authority supervising free zones and duty-free
shops according to the conditions prescribed by the competent
authorities.
2 - Radioactive materials
3 - Arms, ammunition and explosives, of whatever nature, except those
licensed by the competent authorities.
4 - Goods infringing the legislations relating to commercial and
industrial, intellectual or Artistry property rights in respect of which
resolutions have been issued by the competent authorities.
5. All kinds of narcotic drugs and derivatives thereof.
6. Goods originated in an economically boycotted country.
7. Goods prohibited from entering the state.
Article (80) The Authority may carry out inspection works in the free zones and
duty-free shops for goods prohibited to be brought the rein, and it may also
review the documents and examine the goods when smuggling operations
are being suspected.
Article (81) The manager of the free zones and duty-free shops shall submit to the
Authority, when requested, a list of all the goods brought into or taken out
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there from.
Article (82) Goods placed at the free zones and the duty-free shops shall not be
transferred to other free zones and duty-free shops, stores or warehouses
unless according to the securities, undertakings and determined prescribed
by the General Manager
The administration of the free zones and duty-free shops shall be
responsible of all offences committed by its employee and for the
unauthorized illegally taken out of goods there from. All regulations and
instructions relating to security, public health, smuggling and fraud control
shall be applied thereon
Article (83) Goods may be withdrawn from the free zones and duty-free shops into
the state according to the provisions of applicable regulations and as
instructed by the General Manager.
Article (84) Goods taken out from the free zones into the customs station are
treated as foreign goods even if incorporating local raw materials or articles
on which customs duties and have been collected prior to their admission
into the free zones.
Article (85) National and foreign vessels shall be permitted to obtain all needed
maritime equipment from the free zones.
Article (86)
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Article ( 87 ) The goods taken from the free zones and duty-free shops into or out of
the state shall be treated as foreign goods.
Chapter (5)
Temporary Admission Article (88)
Subject to the provisions of the Unified Economic Agreement of the
Council states and the other international agreements in force, goods may
be temporarily admitted without collection of customs duties thereon
according to the conditions set forth in the Executive Regulations hereof.
Article (89) The General Manager may grant temporary admission license for the
following:
1 - Heavy machinery and equipment to carry off projects or for
conducting the scientific and practical experiments relating to such
projects.
2 - Foreign goods imported for completion of processing.
3 - Items temporarily imported for playgrounds, theatres, exhibitions
and the likes.
4 - Machinery, Appliances and equipment imported into the country for
repairing.
5 - Containers and packing imported for filling.
6 - Animals admitted in for grazing.
7 - Commercial samples for display.
8 - Other cases that may require such temporary admission.
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The items provided for herein shall be re-exported or deposited with the
free zone, customs station or warehouses during the temporary admission
period prescribed by the Executive Regulations hereof.
Article (90) Provisions of the Unified Economic Agreement of the GCC States and
the other international agreements in force governing the temporary
admission of vehicles shall be observed according to the instructions
prescribed by the Executive Regulations hereof.
Article (91) The materials and articles released by temporary admission may not
be used, allocated or disposed of for purposes other than those for which
they were imported and declared in the submitted declarations.
Article (92) Any discovered shortage in the goods released by temporary
admission when taken out shall be subject to the customs duties
applicable thereon at the time of admission.
Article (93) The Executive Regulations shall prescribe the conditions for practical
application of the temporary admission and the guarantees to be produced.
Chapter (6)
Re-exportation Article (94)
The goods imported into the country, on which customs duties were not
collected, may be re-exported outside the country or may be taken to the
57
free zone according to the procedures and guarantees prescribed by the
Executive Regulations hereof.
Article (95) In certain cases, permission may be granted for transshipment of the
goods or withdrawal of the goods that were not placed into the customs
warehouses, from the wharves to the ships according the conditions
prescribed by the General Manager.
Chapter (7)
Drawback Article (96)
Customs duties collected on the foreign goods shall be totally or
partially refunded at re-exportation according to the rules and conditions set
forth by the Executive Regulations hereof.
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Part (8)
Exemptions
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Part (8) Exemptions
Chapter (1)
Goods exempted from customs duties Article (97)
The goods specified to be exempted from customs duties and in the
unified customs tariff of the GCC states shall be exempted from customs
duties.
Chapter (2)
Diplomatic exemptions Article (98)
Imports of the diplomatic corps, consulates, international organizations
and the members of the diplomatic and consular corps accredited by the
government shall be exempted from customs duties on reciprocity basis
according to the international agreements, laws and orders in force.
Article (99) The goods exempted under the preceding Article herein may not be
disposed of or abandoned for a purpose other than that for which they
have been exempted ,unless after notifying the Administration, and
payment of the due customs duties .
Customs duties are not to be levied if the beneficiary has disposed of
the goods, exempted goods after three years from the date released by
the customs station provided that reciprocity basis is available.
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Article (100)
Exempted vehicles in accordance of the provisions of Article 98 herein
may not be disposed of before the elapse of three years following the date
of exemption excluding the following cases:
1 - Termination of the mission of the diplomatic or consular member
benefiting from the exemption in the state.
Chapter (3)
2 - The occurrence of an accident to the exempted vehicle which
makes it unfit for the use of the diplomatic or consular member
based on a joint recommendation by both the Traffic Department
and the Administration.
3 - The sale by one diplomatic or consular member to another member
provided that the assignee shall be entitled to the right of
exemption.
Article (101)
The right of exemption for the individuals benefiting from it according to
Article (98) herein shall begin from the date of commencing their jobs at
their official places of work in the State
Military exemptions Article (102)
Imports for all sectors of the military forces and internal security forces,
such as ammunitions, arms, equipment, military means of transport and
parts thereof and any other materials, shall be exempted from customs
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duties by a resolution of the Council of Ministers.
Chapter (4 )
Personal effects and household items Article (103)
The personal effects and used household items brought into the
country by the nationals residing abroad or the foreigners coming for the
first time for residence in the State shall be exempted from customs duties,
subject to the conditions and restrictions determined prescribed by the
General Manager.
To be exempted from customs taxes duties are the personal effects
and gifts in possession of passengers provided that such items are not of a
commercial nature and shall be conforming to the conditions and controls
prescribed by the Rules of Implementation.
Chapter (5)
Imports of the Charitable Organizations Article (104)
The needs of the Charitable Organizations shall be exempted from
customs duties according to the conditions and restrictions prescribed by
the Executive Regulations hereof.
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Chapter (6)
Returned goods Article (105)
The following goods shall be exempted from customs duties:
1 - Returned goods of national origin that were previously exported.
2 - Returned foreign goods that are proved to have been previously
re-exported outside the state, if returned within one year from the
date of re-exportation.
3 - Goods that have been temporarily exported for completion or repair
shall be subject to the customs duties in an amount equivalent to
the addition resulting from such finishing or repair according to the
decision of the General Manager.
The Authority shall determine the conditions to be satisfied for
benefiting from the provisions of this article.
Chapter (7)
General provisions Article (106)
The provisions of the exemptions set forth in this chapter shall apply to
the goods covered by exemption, whether directly or indirectly imported or
bought from the customs warehouses or the free zones subject to the
conditions specified by the Authority.
Should a dispute arise on whether the goods provided for in this
chapter are subject to or exempted from customs duties, the General
Manager shall settle such dispute.
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Part (9)
Service charges
65
66
Part (9) Service charges
Article (107)
Goods placed in the yards and warehouses of the customs station shall
be are subject to the charges of storage, handling and insurance and the
other services required for the storage and inspection of goods at the
applicable rates. However, storage charges shall not, in any way, exceed
50 per cent of
the estimated value of the goods. In the event such warehouses are
administered by other agencies, they may collect such charges according
to the provisions and rates specified in this connection.
Goods may be subject to the charges of impacting, sealing, analysis
and all services rendered.
The services and charges mentioned in this Article and collection
conditions shall be determined by a resolution issued by the Authority.
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68
Part (10)
Customs Agents
69
70
Part (10) Customs Agents
Article (108)
A customs broker is any natural person or juristic engaged in the
preparation of the customs declarations, signing them, submitting them to
the customs station and completion of the customs procedures for clearing
the goods on behalf of others
Article (109 )
Declaration of the goods at the customs station and the completion of
the customs procedures thereof, whether for importation, exportation or
transit, shall be accepted from:
1 - The owners of the goods or their authorized representatives
satisfying the requirements prescribed by the General Manager
including the authorization conditions.
2 - Licensed customs agents.
Article (110)
Endorsement of the delivery order in the name of the customs agent or
the representatives of the owners of the goods shall be deemed as an
authorization for finalization of the customs procedures without any liability
on the part of the Authority resulting from delivering the goods to the
endorsee.
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Article (111)
The customs agent shall be held responsible for his acts and those of
his employees towards the importers, exporters and the Authority
according to the provisions herein.
Article (112)
their representatives, and case of deletion from the Authority
registry of agents and their representatives
Article (113)
Subject to the provision of Article 138 herein and without prejudice to
The General Manager may issue a decision concerning the following:
1 - The necessary conditions to issue customs clearance proactive
license for the a gents and for the representative of the customs
agent and Licensing procedures for both .
2 - the Necessary conditions for opening customs clearance offices,
3 - Obligations of the customs agent and his representative, and the
number of agents and agents representative authorized to practice
at the customs stations.
4 - Procedures of movement of the representatives of customs agent
between the customs clearance station,
5 - The customs stations wherein the customs agents are authorized
to work,
6 - Procedures to do without customs agents and their representatives,
7 - Procedures of withdrawing the licenses of the customs agents and
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any civil or penal liability set forth herein or in any other regulation law, the
General Manager may impose on the customs agent and the custom agent
representative after taking the necessary investigation by the competent
administration any of the following penalties commensurable with the
offence committed:
1 - Warning.
transactions. General Manager or his authorized representative shall have
absolute power to have access at any time to these records without
objection by the agent whatsoever.
2 - A fine not to exceed QR 5000
3 - Suspension of work for a maximum period of two years.
4 - Cancellation of the license and final prevention from practicing the
profession.
A complaint against such penalties may be made before the Authority
within thirty days from the date of notification thereof. The resolution
(judgment) of Authority decision on the complaint shall be final.
Article (114)
The customs agent shall keep a record the last five years wherein he
records a summary of the customs transactions he has completed on
behalf of others according to the conditions stipulated by the customs
station. This register shall contain the amount of duties paid to the customs
station, the fees paid to the agent and any other expenses relating to the
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Part (11)
Rights and duties
of the Authority officers
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Part (11) Rights and duties
of the Authority officers Article (115)
The administration officers, appointed by a decision of the Minister,
Any customs officer, whose services are terminated for any reason
whatsoever, shall return the items in his trust to the authority.
Article (119) The incentives and allowances granted to the Authority officers are
determined by a decision of the Minister based on a proposal from the
authority according to the nature of their jobs.
shall be deemed as investigation
The aforesaid officers, when appointed, are given identification cards
indicating the nature of their jobs, to be presented upon request and shall
put on the specified official uniform when performing their duties if the
nature of their job so requires.
Article (116) Civil and military authorities and internal security forces shall render to
the customs officers every assistance for the performance of their duties
once requested and the Authority shall cooperate with the other official
authorities.
Article (117) Customs officers, whose nature of job so requires, are allowed to carry
weapons. Such officers shall be determined by a resolution of the Authority
in coordination with the competent authorities.
Article (118)
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78
Part (12)
Customs legal Actions
79
80
Part (12) Customs legal Actions
Chapter (1)
Investigation of smuggling
Article (120) Customs officers shall combat smuggling, to this effect; they are
authorized to inspect the goods and the means of conveyance and to
search persons under the provisions herein and the other laws in force
according to.
The body search of women shall be conducted only by a female
inspector.
In the event there are adequate evidence of the presence of smuggling
and after obtaining permission from the competent authority, customs
officers shall be entitled to search any house, store or shop according to
the laws force according.
Customs officers shall not be held responsible for the damages
resulting from the proper performance of their jobs.
Article (121) Customs officers authorized as investigation officers shall have all right
to get aboard the vessels anchoring in the local ports or those entering or
leaving such ports and to stay aboard until the cargo is unloaded and they
may inspect all parts of the vessel.
Article (122) Authorized customs officers authorized as investigation officers shall
81
have the right to get aboard the vessels in the customs zone for inspection
or presentation of the cargo manifest and the other required documents
under the provisions herein; in case refraining from producing such
documents or in the absence of such documents and when smuggled or
prohibited goods are
suspected to be on board, customs officers may take all necessary
measures to seize such goods and shall lead the vessel to the nearest
customs office.
Article (123) The Administration may take appropriate actions for investigating
smuggling inside and outside the customs station according to the rules
laid down by the Authority.
Article (124) Investigation of smuggling, seizure of goods and proving customs
offences may be conducted on all goods within the territories of the country
in the under mentioned places:-
1 - in both the land and maritime customs zones.
2 - At the customs station, seaports, airports and all the places subject
to customs control.
3 - Beyond customs zone in case of hot pursuit of the goods that have
been seen within the zone in a situation that indicates that they are
intended to be smuggled.
Article (125) Authorized Customs officers authorized as investigation officers shall to
have access to the papers, documents, records, correspondences,
commercial contracts and instruments whatsoever, directly or indirectly
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relating to the customs operations, and to seize them when offences are
found out at the of the shipping and transportation companies and the
natural and juristic persons involved in customs operations, such
companies and persons shall keep all the aforesaid documents for a period
of five years from the date of completion of the customs operations.
Article (126) Customs officers authorized as investigation officers may detain any
person suspected to have committed or attempted to commit an offence or
involved in committing, Smuggling, Transporting or acquisition of smuggled
goods.
Chapter (2)
Seizure report Article (127)
When the offence/crime or smuggling is found out, a seizure report
shall be promptly made by at least two customs officers and it may be
made by one customs officer when necessary.
Article (128) The seizure report shall contain the following details:
1 - The place, date and hour (in words and figures) of preparation
thereof.
2 - Names of the customs officers who had detected the offence and
those who had prepared the seizure report, their signatures and
the nature of their jobs.
3 - Names of the offenders or those responsible for smuggling, their
nationalities, characteristics, occupations and detailed addresses.
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4 - Seized goods, kinds and quantities thereof, their value and tariff
heading and place, date and hour of seizure thereof.
5 - Detailed facts, statements of the offenders or the individuals
responsible for smuggling and the statements of witnesses, if any.
6 - An indication in the seizure report that it has been recited to the
attending offenders or those involved in smuggling who had
approved it by signing it or refused to do so.
7. All the other useful documents and the presence of the offenders or
those involved in smuggling when making inventory of the goods or
their refusal to attend.
8. Referring samples of the seized smuggled material to the competent
authorities for verification of prohibited materials.
9. Identifying the authority to which smuggled materials have been
delivered and a signature of receipt of such authority.
10. Identifying the security authority to which the smuggler(s) has been
detained and the hour and date of detention.
Article (129) The seizure report prepared according to the preceding two Articles
herein is a evidence of the material facts that have been seen by the
customs officers who had prepared it, unless the country is proved.
The incompleteness in form of the seizure report does not cause it to
be null and may not be returned to the customs officers who had prepared
it unless such incompleteness is related to material facts.
Article (130) The Customs station may seize the goods subject of offence or
smuggling and other items used for concealment as well as the means of
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conveyance whatsoever (i.e. boats, vehicles and animals) excluding
vessels, aircraft and public buses intended for the transport of passengers,
unlessspecially designed for smuggling purposes.
Article (131) Smuggled goods or those attempted to be smuggled such as narcotic
drugs and the like shall be disposed of according to the laws in force.
and judgments issued in this respect.
Article (133) The General Manager may, when necessary and as a guarantee for
the public treasury's revenues, impose a customs security on the property
of the duty payers or their partners.
Chapter (3)
Precautionary measures Section (1)
Precautionary seizure
Article (132) Customs officers executing the seizure report may seize the goods
-subject of smuggling or offence- and the means of concealment and
conveyance thereof and seize all documents in order to prove the offences
or smuggling and to secure the duties, and fines.
The General Manager may, when necessary, have an order issued by
the competent authorities to effect provisional attachment on the properties
of the offenders and smugglers through other as a security of the payment
of the customs duties and fines and implementation of the final decisions
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Article (134)
Arrest may be authorized only in the following cases:
1 - Smuggling offences in the act.
2 - Resistance to customs officers or security officers that impedes
seizure or investigation of smuggling cases or customs offences or
the persons involved therein.
competent authorities to prevent the offenders or the persons accused of
smuggling from leaving the country, if the value of the seized goods is not
sufficient to cover the, duties charge and fines.
The customs officers authorized as investigation officers or the security
authorities shall issue the arrest order. The arrested person shall be
presented to the competent authority within 24 hours from the time of
arrest.
Section (2)
Preventing the offenders and the persons accused
of smuggling from leaving the country.
Article (135)
The General Manager or his authorized representative may ask the
Such prevention order may be cancelled if the offender or the person
accused of smuggling has submitted a bail equivalent to the claimed
amounts or if it is found out thereafter that the value of the seized gods is
sufficient to cover the claimed amounts.
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Chapter (4)
Customs offences and penalties thereof Article (136)
The collected customs fines and confiscated goods provided for herein
are deemed as a civil compensation to the Authority and shall not be
5. Offences of territories under control of the Authority.
6. Offences of temporary admission.
7. Offences of re-exportation.
8. Any other customs offence.
covered by the provisions of amnesty.
Article (137) In the event of multiple offences, fines shall be imposed on each
offence separately and the severest fine will be sufficient to if the offences
are inseparably correlated.
Article (138) Excluding the smuggling cases provided for in Article 140 herein and
without prejudice to the international agreements in force, a fine shall be
imposed on the following offences according to the executive Regulation of
this law:
1. Offences of importation and exportation.
2. Offences of customs declarations.
3. Offences of goods in transit.
4. Offences of warehouses.
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Chapter (5)
Smuggling and penalties thereof Section (1)
Smuggl ing
Article (139) Smuggling is to bring or attempt to bring goods into or take them out of
the state in contravention to the applicable legislations without payment of
the customs duties, in whole or in part, or contrary to the provisions of
prohibition or restriction provided for herein.
Article (140) The following actions are particularly deemed as smuggling (ipso facto) :
1 - Not proceeding with the goods to the first port of entry customs
station.
2 - Not following the routes specified for getting the goods into or taking
them out of the state.
3 - Unloading or loading the ships contrary to the regulations applicable
at the customs station or unloading or loading the ships within the
marine customs zone.
4 - Illegal unloading or loading of aircraft cargo outside official airports
or dropping goods during flight, subject to the provisions of Article
(39) herein.
5 - Not declaring at customs station of the imported exported goods
without a manifest, including the goods brought by passengers,
which have a commercial nature.
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6 - When the goods surpass the customs station at entry or exit without
being declared.
7 - Discovering goods, not declared to a customs station, concealed in
places or cavities not usually designed for containing such goods.
8 - Increase, decrease or alteration in the number of the packages or
the declared contents thereof in a situation suspending the duties
13 - Transporting or acquisition of goods subject to the customs
authority within the customs zone without legal documents.
14 - Non re-importation of goods prohibited to be exportated that were
temporarily exported for any purpose whatsoever.
provided for in part 7 herein discovered after the goods have left
the customs station. This provision applies to the goods that have
illegally transited the state or without finalization of their customs
procedures in which case the carrier shall be held responsible.
9 - Failure to produce the evidences prescribed by the Administration to
justify suspensions of the customs duties provided for in part seven
herein.
10 - Taking the goods out of the free zones and duty-free shops,
customs warehouses, stores or customs zones without finalizing
their customs procedures.
11 - Producing false, fraudulent or fabricated documents or lists or
affixing false marks intended to evade the customs duties, in whole
or in part, or to avoid the provisions of prohibition and restriction.
12 - Transporting of prohibited or restricted goods without submitting
evidences supporting their legal importation.
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Section (2)
Criminal Liabil i ty
Article (141) Subject to the provisions of the penal code, any of the following shall
be held criminally responsible:-
1 - Principal perpetrators.
2 - Partners in the offence.
3 - Inciters and interferes.
4 - Possessors of smuggled materials.
5 - Owners of the means of conveyance used for smuggling, drivers
and assistants who are proven to be involved in the smuggling.
6. Owners or tenants of the shops and places where the smuggled
materials are kept or the beneficiaries there from who are proved to
be aware of the presence of smuggled materials in their shops or
places.
Section (3)
Penalt ies
Article (142) Without prejudice to any severe penalty provided for in other laws,
smuggling and like offences and the attempt to commit any of them shall be
penalized as follows:
1 - If the smuggled goods are subject to high customs duties, the
penalty shall be a fine not less than double the payable customs
duties and not more than double the value of the goods and
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imprisonment for not less than one month but not to exceed one
year or either of them.
As for the other goods, the penalty shall be a fine not less than
double the payable customs duties and not more than the value of the
goods and imprisonment for not less than one month but not to exceed one
year or either of them.
2 - If smuggled goods are exempted from customs duties, the penalty
shall be a fine of not less than ten percent of the value thereof of
the goods and not more than the value and imprisonment for not
less than one month but not to exceed one year or either of them.
3 - If smuggled goods are prohibited, the penalty shall be a fine not less
than the value of the goods but not more than three times the value
thereof and imprisonment for not less than six months but not to
exceed three years or either of them.
In all cases the smuggled goods shall be confiscated, or equivalent of
the value thereof not seized.
Confiscation of the means of conveyance and the tools and materials
used in smuggling, excluding public means of conveyance such as ships,
aircraft, trains and public buses, unless they are intended or hired for
smuggling purposes or imposing a fine equivalent to their value when not
seized.
The penalty may be doubled if the offence is repeated.
Article (143) The General Manager may hold the goods and the seized means of
conveyance in case the smugglers have escaped or could not be caught
and sell them according to the provisions of part 13 herein and the
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proceeds of sale shall revert to the government upon the expiry of one year
form the date of sale if the smugglers were not caught. Should the
smugglers be caught or brought for trial during this period and the goods
have been ordered to be confiscated, the order of confiscation shall apply
to the proceeds of sale.
Chapter (6)
Pursuance (pursuits) Section (1)
Administrative Pursuance (pursuits)
Article (144) The General Manager may issue the necessary orders for collection of
the payable customs duties and fines, which the payer has not paid.
Objection against collection orders may be made to the Authority within
fifteen days from notification date. Nevertheless, this shall not stay
execution unless the claimed amounts are paid through a bank guarantee
or a cash deposit.
Article (145) The fines provided for in chapter 4 of this part shall be imposed by a
decision of the General Manager or his authorized representative.
The offender or his representative shall be notified of the imposed fine
by a written notice through the Authority. The offender shall pay the fines
within fifteen days from the date of notification mere to.
Article (146) The penalization orders provided for to in the preceding Article may be
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complained before the Authority during the same period and the Authority
has the right to confirm, amend or cancel the fire order.
Section (2)
Prosecution of smuggling offences
Article (147) Actions of smuggling offences shall be set in motion only upon written
order from the General Manager.
Section (3)
Concil iatory sett lements
Article (148) The General Manager or his authorized representative may- upon a
written request by the person concerned- make a settlement, in the
smuggling offences, or the likes provided in part twelve herein whether
prior to the bringing of the action or during the trial and prior to the issuance
of the first instant judgment which will replace the criminal case
prosecution.
The Manual (directory) of the conciliatory settlements shall be issued
by a resolution of the Authority.
Article (149) Subject to the provisions of the preceding Article, the conciliatory
settlement shall be as follows:
1 - If the smuggled goods that are subject to high customs duties, the
settlement shall be a fine not less than twice the amount of the
customs duties and not exceeding double the value of the goods.
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As regards other goods, the penalty shall be a fine not less than the
3 - If the smuggled goods are prohibited ones, the settlement shall be a
fine not less than the value of the goods and not more than three
times their value.
4 - Confiscation, release or re-exportation (wholly or partially) of the
smuggled goods in question.
5- Confiscation of the means of conveyance together with the tools and
Materials used for smuggling excluding the public means of
conveyance such as vessels, aircrafts and cars unless these are
designed or rented for this purpose.
Article (150) The action shall come to am end when the settlement procedures are
finalized.
Chapter (7)
Liability and Joint liability
amount of the payable customs duties and not exceeding 50% of the value
of the goods.
2 - If the smuggled goods are not subject to customs duties, the
settlement shall be a fine not less than 10% of the value of the
goods and not more than 50% of the value thereof.
Article (151) The offence and the consequent civil liability in smuggling offences
arise when the material factors thereof are available. Good faith or
ignorance shall not be an excuse, however, the offender shall be excused
from liability if he is proved to be a victim of a force majeure as well as he
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who proves that he has not committed any part of the offence or smuggling
or caused it to occur or be committed.
Civil liability shall include, in addition to the offenders and smugglers,
the accomplices, financiers, sponsors, beneficiaries, agents, clients,
donators, carriers, possessors and consigners of the goods.
Article (152) Investors of private shops and premises wherein infringing or smuggled
goods are kept shall be held responsible thereof, whereas investors and
employees of public shops and premises as well as the owners, drivers and
assistants of public means of conveyance shall be held responsible unless
they prove their unaware of the presence of such infringing or smuggled
goods and that they have no direct or indirect interest therein.
Article (153) Guarantors shall be responsible, within the limits of their guarantees,
for the payment of customs duties, charges fines and other amounts
payable to the Authority by the principal payers.
Article (154) Customs Agents shall be fully responsible for the offences and
smuggling offences they or their authorized employees commit concerning
customs declarations, but they will not be responsible for the undertakings
submitted in the customs declarations unless such undertakings are made
by them or they have guaranteed the undertakers.
Article (155) Owners of the goods, employers and carriers of goods shall be
responsible for the acts of their employees and all persons working on
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behalf of them in respect to the duties and charge collected by the customs
station and the fines and confiscations provided for herein resulting of
therefrom.
Article (156) Heirs may not be responsible for the payment- from their own shares of
the heritage- of the fines payable by the dead offenders unless they were
accomplices in smuggling, the action shall be relinquished upon the death
of the offender.
Article (157) Payable customs duties, charge and fines shall be jointly paid by the
offenders or the persons liable for smuggling according to the applicable
practices for collecting the funds due to the State Treasury. The seized
goods and means of conveyance, if any, shall be a security for the payment
of the due amounts.
Chapter (8)
Trials Procedures Article (158)
A first instance customs court may be established and shall have the
following jurisdictions:
1 - All smuggling offences and the like.
2 - All offences committed contrary to the provisions of this law and the
Executive Regulations thereof.
3 - Hearing the objections against collection orders according to the
provisions herein.
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Article (159) Judgments of the aforementioned first instance customs court may be
appealed against before the court of Appeal.
The period of appeal shall be thirty days from the date of expiry of the
first instance judgment time limit if the judgment is default decree or from
the date of pronunciation of the judgment in presence of the accuses/s.
Article (160) Collection and penalization orders and the judgments passed in the
customs cases shall be enforced by all authorized means of execution, on
the movable and unmovable property of the liable persons.
The Minister may issue an order to attach a sufficient amount of such
property to cover payment of the claimed amounts.
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Part (13)
Sale of the Goods
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Part (13) Sale of the Goods
Article (161)
The Authority shall have the right to sell the goods liable to damage
decrease or leakage or if the goods are in a condition that might endanger
the integrity of the other goods or the where they were kept.
Seized goods which are subject to a considerable depreciation may be
sold by authorization from the Director General or his representative.
The sale of the goods shall be based on a report stating the condition
of the goods and the justifications of sale without having to get a judgment
from the competent court, provided that the owner of the goods shall be
notified thereof.
If a judgment to return the goods to its owner is passed thereafter, then
the price of the sold goods shall be paid to the owner after deducting any
due duties or charge.
Article (162)
The Authority Upon expiry of the period specified time limited may sell
the goods placed in the customs warehouses, in the yards or wharves at
the customs station.
Article (163)
The Administration may sell the following:
1 - Goods and means of conveyance that have become the property of
the Authority as a result of a confiscation judgment, a settlement or
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a written waiver.
2 - Goods not withdrawn from the customs warehouses within the legal
time limit specified according to Article(74)herein.
3 - Goods and items whose owners are unknown and which have not
been claimed within the storage period specified by the Authority.
Article (164)
1. Customs duties.
2. The costs of the sale process.
3. The expenses incurred by the Authority whatsoever.
4. Carriage charges, when necessary.
5. Any other charge.
The Authority bears no responsibility for any damage caused to the
goods being sold under the provisions herein unless it is proved that the
Authority had committed a grievous fault an obvious default in the sale
process.
Article (165)
The sales actions provided for in this part shall be effected in a public
auction according to rules and conditions to be specified by the Authority.
The goods, items and the means of conveyance shall be sold free of
the customs duties and other charges and except the broker's commission
that shall be borne by the buyer during the sale procedures.
Article (166)
The proceeds of the sale shall be distributed as follows:
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The balance remaining from the proceeds of selling the goods, the
importation of which is permitted on the day of sale, after deducting the
sums provided for in the above paragraph (a), shall be deposited with the
Authority as a trust. The persons concerned may claim refund thereof
within one year from the sale date otherwise such balance will be the
property of the treasury.
shall be 50% after deducting the customs duties and the costs. The
remaining portion of the balance shall be deposited with the customs
rewards fund or with any other account of the Authority, to be paid to the
individuals who had found out and seized the offences and their assistants.
The rules for distributing such rewards shall be laid down by the Authority
upon a proposal from the General Manager
Goods prohibited or not allowed to be imported; the remaining balance
of the sale price shall be the property of the Treasury.
Goods prohibited, restricted or not allowed to be imported sold under a
settlement, fire order or a court judgment relating to smuggling, the
remaining balance of the sale price shall be distributed according to the
provisions of Article (167) herein after deducting the customs, duties
charge and costs.
Article (167)
The share of the treasury from the amounts of the customs fines and
the value of the seized or abandoned goods and means of conveyance
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Part (14)
Privilege
of the Customs Administration
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Part (14) Privilege of the Customs Administration
Article (168)
Customs duties charges and taxes fines, compensations, confiscations
and refunds, to be collected by the Authority shall have a general privilege
over the movable and unmovable property of the liable persons except the
judicial expenses.
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Part (15)
Prescription
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Part (15) Prescription
Article (169) Any claim or action for refunding the customs duties paid since over
three years shall not be accepted.
Article (170)
from the date of the judgment assign.
5 years for the following cases, if not claimed:
a). Investigation of the offences from the date of accurance thereof.
b). Collection of the fines and the confiscations ordered on the offences
with effect from the issuance of the.
c). Collection of the customs duties and other charges that have not
been collected due to a mistake by the customs station effective
from the date of recording of the customs declaration .
Authority may destroy the records, receipts, declarations and other
customs documents of a certain year upon the expiry of five years following
finalization of the customs procedures. The Authority shall not be bound to
present such documents or give copy thereof to any entity after the elapse
of that period.
Article (171) Prescription period for the Customs Authority entitlements, if not
prosecuted, shall be as follows:
15 years for the following two cases:
a). Acts of smuggling and the like effective from the date of committing
the offence.
b). Execution of the judgments in smuggling trials and the like effective
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Part (16)
Final Provisions
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Part (16) Final Provisions
Article (172)
The General Manager may spare the ministries, government
departments, institutions and public corporations from certain procedures to
facilitate their duties.
The authority may sell the confiscated or abandoned goods and
materials to the ministries, government departments and official public
organizations, if they express their need for them, at the prices it deems
appropriate, or may relinquish them free of charge to such entities by a
decision by the Authority.
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