Ministers Council Decree No: (21) for the year 2004
In issuing the Customs Law Executive Regulation
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State of Qatar
Council of MinisterÕs
Ministers Council Decree No: (21) for the year 2004
In Issuing the Customs Law Executive Regulation
Ministers Council,
Subsequent to the reviewing of the amended provisional constitution,
particularly the articles (22), (33) and (34) thereof,
The Customs Law issued by the law issued by the law No: (40) for the year 2002,
The Amiri Decree No: (29) for the year 1996 concerning the Ministers
Council Decrees which are raised to the Emir for approval and issuing,
and the Finance Minister Proposal
Have decided the following:
the Customs Law enclosed to
Article (1)
The executive regulation provisions of this decree shall be carried out.
Article (2)
All competent entities shall execute this decree and to be carried out effectively from the date of publishing in the Official Journal.
Abdulla Bin Khalifa Al-Thani We approve this decree and shall be published Prime Minister
Tameem Bin Hamad Al-Thani Deputy Emir of State of Qatar Issued at the Emiri Diwan on 11/6/1425
28 / / 2004
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Customs Law Executive Regulations Issued in Accordance with
The Law No (40)-2002
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duty may protest and appeal against the assessment of the
customs value without being subject to penalty therefor.
4 - The Confidential information or that which have been given on
confidential basis for the customs appraisement purposes shall be
treated as entirely confidential and shall not be disclosed unless to
the extent required in the course of judicial proceedings.
Customs Law Executive Regulations issued in accordance with
Law No. 40 of 2002 Article (1)
In pursuance of the provision of Article (24) of the Customs Law the
value of the goods for the customs purposes shall be in accordance with
the following provisions and basis:-
Firstly: - General Provisions: 1 - The Importer may release the goods thereof after determination the
assessed customs duties with the insurance if the delay in the final
determination of value became clear.
2 - The importer may - upon a written application - receive a written
explanation showing the manner by which the customs value for
the goods thereof was determined.
3 - The importer or any person who bears the payment of the customs
5 - There shall be added to the customs value of the imported goods
the shipment, insurance and other charges till the final port of
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destination in the Council's States.
6 - Date of payment of the customs duty shall be the same date
adopted for the exchange rate.
7- Neither any decrease in the actual paid value or the value agreed to
be paid which occurred after the goods importation date nor the
credit balances relating to previous consignments shall be taken
3- When the determination of the customs value for the imported goods
become impossible according to the methods mentioned in the
previous basis them the value shall be determined by using logical
means consisting with the general principles and provisions of the
value Agreement by using again the previous basis but with more
into consideration when specifying the transaction value or the
customs duty for the goods pending appraisement.
8- The value Agreement shall be the reference for the purpose of
interpretation or application of this Article.
Secondly:- Customs Appraisement Basis
Imported goods shall be appraised according to the following basis:-
1 - The first base in determining the value for customs purposes is the
imported goods transaction value.
2 - if it becomes impossible to determine the customs value according
to the First base then the determination thereof shall be by the
consecutive application of the following substituted basis:-
a- The transactions value for identical goods
b- The transactions value for similar goods
c- The inferential value (the deductive)
d- Calculated value
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flexibility in application.
4 - The importer shall have the right to request the reversal of the
application of the fourth basis (the interferential value) and the fifth
basis (the calculated value).
The First Basis : Value of the Goods Bending Appraisement
It means price actually paid or the payment thereof is due for the sale
of goods for exportation to the Council States and making settlements if
necessity so demand.
Firstly:- Conditions of the transactions value
The following conditions must be satisfied in the transaction:-
1 - No restriction whatsoever should be imposed on the purchaser in
disposing the imported goods or the use thereof other than the
regularity restrictions imposed in the council state or that which
specify the Geographical area where the goods may be sold or that
which Does not have great effect on the value of the goods.
2- The sale of the imported goods or the price thereof shall not be
subject to any condition or consideration which the value thereof
can not be determined.
3 - The seller shall not be entitled to any portion from the proceeds of
the re-selling, disposing or using of the goods in subsequent stage
directly or indirectly by the purchaser unless it become possible to
make an appropriate settlement based on objective and quantities
statements.
4- The seller shall not have a relation with the purchaser according to
the definition provided for in Article (1) of the Customs Law which
affects the transaction value.
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Secondly: Settlements of the transactions Value
There shall be added to the price actually paid or due to be paid when
necessary the following:-
1- The costs beard by the purchaser and have not being included in the
price which was actually paid or due to be paid
a- The amount of commissions and brokerage with the exception of
works executed in a country other than the Council States and
which is necessary for the production of the imported goods.
3- Ownership rights and license's fees relating to the imported goods
pending appraisement and which the importer (the purchaser) shall
pay in a direct or indirect form as a condition for selling the goods
the purchasing commissions
b- Costs of the receptacles treated as one unit with the goods
pending appraisement for customs purposes
c- Cost of the packing whether in respect of the work or materials.
2 - the favorable rate proportion from the goods value and the following
service provided by the purchaser in a direct or indirect manner
free or with a reduced cost - in order to be used in the production of
the imported goods if it is not included in the price actually paid or
due, namely :-
a- The materials, parts and the components of the imported goods
production
b- The materials, moulds and the similar items use in the
production of the imported goods.
c- The materials consumed in the production of the imported goods
d- The engineering, developing technical planning and drawing
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pending appraisement when such goods are not included in the
price actually paid or due to be paid
4- The value of any portion due to the buyer in direct or indirect form
out of the proceeds of a subsequent sale action or disposal or use
of the imported goods.
Thirdly:
The additions mentioned in the preceding clause (1) and (2) should be
identical goods the lesser in value shall be adopted for the determination of
the customs duty of the imported goods.
based upon real statements and viewable quantity.
The second Basis
The Transaction Value for Identical Goods
It means the transaction value for identical goods sold for exportation to
the Council's States, exported at the same time with the goods pending
appraisement or in a short time before or after and it shall be with the same
commercial standard and quantity and if such transaction is not available,
the transaction's value for identical goods sold on different commercial
standard or quantities shall be used with the adjustment thereof subject to
the difference.
In case of the existence of more than one transaction's value for
The Third Basis
The Transaction Value for Similar Goods
It means the transaction value for similar goods sold for exportation to
the Council's States, exported at the same time with the goods pending
appraisement or in a short time before or after and it shall be with the same
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commercial standard and quantity and if such transaction is not available,
the transaction's value for identical goods sold on different commercial
standard or quantities shall be used with the adjustment thereof subject to
the difference.
In case of the existence of more than one transaction's value for similar
goods the lesser in value shall be adopted for the determination of the
customs duty of the imported goods.
The Fourth Basis
The Inferential Value (the Deductive)
The calculation of the customs value according to this basis shall be
based on the unit value by which the imported, or the identical or the similar
goods were sold with the condition thereof when imported in the local
market with the largest total quantity at the time of the importation of the
goods appraisement or within a short time thereto, within ninety days as
from the date of the exportation of goods pending appraisement to
persons not connected with a relation provided that the costs and
expenses resulting after the incoming of the goods to the final destination
port in the Council States shall be deducted, namely:-
1 - The commission normally paid or agreed to be paid or such
additions normally added against the profit and the general
expenses in the Council's States from the selling of the imported
goods of the same category and quality.
2 - The local carriage and insurance costs only and other costs
connected thereto.
3 - The customs duties in case the imported or the identical or similar
goods have not been sold in the local market in the same condition
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of the importation thereof then the customs value shall be based- if
the importer so demand - on the unit price by which the imported
goods sold after the preparation thereof and carrying out of the
additional operations thereon (the industrialization) for the largest
accumulated quantity to persons not connected with relation, within
the Council's States and the carrying out of the reasonable
clause-B) if the value thereof is not added according to paragraphs
(1) and (2) of this Basis, in addition to the packing cost.
The Flexible Assessment
When it becomes impossible to determine the customs value for the
imported goods according to the methods mentioned in the previous basis,
the value shall be determined by using logical methods which conform to
deductions to the value added against such preparations in
addition to the previous deductions mentioned in the clauses from
(1) to (3) of this basis.
The Fifth Basis: The Calculated Basis
It means the total of the different costs in the country of origin of the
goods which include:-
1 - Costs or value of the materials and manufacturing or the other
preparatory works which are part the imported goods production.
2 - An amount against the profit and, general expenses equivalent to
the amount normally appeared in the action of goods selling from
the same category or quality of that pending appraisement and
manufactured by manufacturers in the exporting country for the
purpose of being exported to the Council's States.
3 - Costs of the requirements mentioned in the first basis (in the second
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the principles and rules of the value Agreement by resorting again to these
3 - The minimum, random or fictitious values
4 - Production cost other than the calculated value which was
determined according to the fifth basis
5- The goods exportation price to States other than the Council States.
6 - A system which provides for the appraisement of exported goods
with the higher two alternative values.
Secondly:- Temporary Admission
The temporary Admission in pursuance of the provisions from Article
(88) till Article (93) of the Customs Law, the temporary admission shall be
subject to the following conditions and procedure:-
Article (2) a - The admission of the goods provided for in Article (89-90) of the
Customs Law according to what stated in this Regulations under
the status of the temporary admission for six months subject to
methods but with a reasonable flexibility in application.
The imported goods shall not be appraised on the following basis:-
1 - The sale price in the Councils States for goods manufactured
therein
2 - The goods price in the local market of the exportation country
extension with suspension of payment of the customs duties
thereof.
b - The customs duties other taxes and fees if any shall be guaranteed
by a bank or cash guarantee as the case may be according to the
decision of the General Manger.
c - the status of the temporary admission shall end by re-exportation of
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the a admitted goods abroad or the deposition thereof in the free
Zone or the customs stores or warehouse, or placing therefor the
local consumption and payment of the customs duties therefore in
accordance with the conditions and procedure to be decided by the
General Manager.
The Temporary Admission of Heavy Machines and Equipments
Article (3) a - The admission of heavy machines and equipment not available in
the markets shall be permitted for the execution of the projects or
carrying out of the practical and scientific experiments relating to
such project, for a period of six months subject to be extended for
similar periods with a maximum of three years unless the period
necessary for the execution of the project required a longer period.
b - The project benefiting from the temporary admission in accordance
with these regulations should be one of the projects executed for
the benefit of the state or one of the investment projects, the
execution thereof required the admission of the machines and
equipments necessary for this purpose.
Article (4) a - The temporary admission for spare parts, tires, batteries and other
consumable materials in the projects.
b - The quality and type of the admitted machines and equipments shall
not be changed unless after obtaining the Administration's
approval.
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c - The machines and equipments shall not be used except in the
project for the execution thereof it was admitted.
Article (5)
The entity requesting permission for the temporary admission of
machines and equipments necessary for execution of the projects thereof
shall abide by the following:-
1 - Presenting a copy of the contract or the Agreement concluded with
the governmental authority executing the project for the account
thereof.
2 - Arranging customs declaration according to the from adopted for the
temporary admission, declare all the information and attach the
documents required under the customs law, the declaration shall
be subject to all customs procedure.
3 - Providing a bank guarantee or cash security for the customs duties
due at the date of the registration of the customs declaration
relating to status of temporary admission thereof.
The temporary Admission of goods for completion of
industrialization and re- exportation purpose.
Article (6)
The admission of foreign goods to the State shall be permitted with the
suspension of payment of the customs duties thereon for the purpose of
completion of industrialization for exportation within a time limit not
exceeding one year.
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Article (7) The General Manager shall issue instructions specifying therein the
condition which shall be satisfied for granting the temporary admission for
other kinds of goods provided for in Article (89) of the Customs Law
provided that the admission period shall not exceed six months.
The temporary admission of foreign vehicles
Article (8) The foreign tourist vehicles (other than that registered in a member
State of the Council) shall be granted temporary admission license as
follows:-
1- six month period for vehicles secured by international traffic booklet
2- Three moths for vehicles not secured by international traffic booklet
subject to be extended for a similar period if the concerned person
provided a bank guarantee or cash security equivalent to the
customs duties due on the vehicle.
Article (9) a- The following conditions must be satisfied by the vehicle, to benefit
from the provisions of the temporary admission:-
- The vehicle must be officially registered in the country granting the
license and in accordance with the documents proving such
registration
- The vehicle license must be valid and without exportation plates
- Presentation of insurance from one of the approved companies in the
State covering the existence thereof during the temporary admission
period.
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-presentation of international traffic booklet as a guarantee for the
customs duties
b- For the purpose of benefiting from the provisions of these
regulations the person desiring to obtain temporary admission for the
vehicle thereof should satisfy the following conditions
- should be the owner of the vehicle or authorized for the driving thereof
b- The subtraction of the special coupon from the traffic booklet
upon entrance and exit
Article (11) the students and delegates other than the nationals of Gulf
co-operative Council States who are studying in one of the universities or
pursuant to special power of attorney issued from the State where
the vehicle was registered and duly authenticated
- He should be a holder of a valid resident visa in the State where the
vehicle was registered if he is not a national of that State
- He should be holding a valid driving license
Article (10) 1 - For the purpose of benefiting from the provisions of this regulations,
the international traffic booklet should be acknowledged by the
customs Administration and the validly of the booklet should cover
the temporary admission period of the vehicle
2- The following procedures shall be followed upon the admission of
the vehicle in accordance with the international traffic booklet.
A- Recording of the temporary admission license number, date and
the time limit granted thereto on the traffic booklet.
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institutes in the State shall be allowed to renew the temporary admission
period of the vehicles thereof during the period of studying or delegation
provided that the same be secured by a valid international booklet.
Article (12) The temporary admission licenses shall be granted by the customs
station according to the provisions herein
Article (13) a - The temporary admission license shall include all the information
relating to the vehicle and the concerned person regarding number
of the vehicle chassis, engine, model, color, and the name of the
concerned person's nationality and the number of passport thereof.
b - The status of the temporary admission for the foreign vehicle ends
by the departure thereof from the State through one of the customs
stations or by the placement thereof in the free zone or by the
clearance thereof locally and payment of the due customs duties
thereon with the approval of the Administration.
Thirdly:-Re-exportation of Goods
Pursuant to the provisions of Article (94) of the Customs Law, the
procedure, conditions and guarantees upon re-exportation of the foreign
goods imported to the state shall be as follow
Article (14) The imported foreign goods for which the customs duties have not
been paid may be re- exported and this includes the following:-
1- The exported goods not being withdrawn from the customs stores
2- The goods exported in order to be re-exported and being temporary
released against cash or bank guarantees covering the customs
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duties within a period not exceeding six months from the date of
the release.
3- The goods imported to the State under the status of temporary
admission and the owners desire the re-expiration thereof
4- The goods deposited in the warehouses as one of the pending
Customs duties status.
Article (15) a-The goods shall be re- exported according to re-exportation
declarations including all the distinguishing elements of the goods
and shall be regulated according to the decision of the General
Manager
b- The person re-exporting the goods may not be the importer thereof
provided that the approval of the customs station shall be obtained
therefor.
c-the number of the customs declaration according to which the goods
were imported should be affixed on the re-expiration's declaration
d- The goods shall be subject to the customs inspection and the
procedure prescribed in accordance with the Customs Law.
Article (16) Pursuant to the provision of Article (96) of the Customs Law the
customs duties paid on the foreign commodities which were re-exported
abroad the Gulf Co-operative Council States shall be refunded according to
the following restrains:-
1- The exporter (the re-exporter) should be the importer in whose name
the foreign commodity has been imported or any other person
whenever he proved to the customs Administration beyond doubt
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that he purchased the goods.
within a period of one year commencing from the date of payment
of the due customs duties thereon when firstly imported from
outside the council state
4- The claim for the refund of the customs duties that have been paid
thereon should take place within a period of six calendar months
commencing from the date of the re-exportation.
The foreign commodities required to be re- exported should consist
of one consignment for the purpose of identification and correspondence
thereof with the exportation documents and the consignment may be
re-exported in parts whenever it was proved to customs Administration
beyond any doubt that it is part of the same consignment.
5- The claim should be for the refund of the customs duties on foreign
goods not being used locally after the exportation thereof from
abroad the Council States and with the same condition thereof
2- The value of the foreign commodity, the re-exportation, and refund of
the paid duties thereof is intended shall not be less than five
thousand American Dollar (or the local currency equivalent
thereto).
3- The re-exportation of the foreign commodity shall be carried out
upon exportation
6- The refund of the customs duties shall be limited to the duties
actually paid on the foreign commodities when imported
7- The customs duties shall be refunded after the re-exportation of the
foreign commodities of which the customs duties paid thereon is
intended to be refunded and the ascertaining of all the documents
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necessary for re-exportation.
8- The Unified Customs Declaration agreed upon shall be used upon
re-exportation of the foreign commodities of which the customs
duties paid thereon is intended to be refunded abroad the Council
States.
9- The above mentioned restrains shall come into force upon the
commencement of the application of the one entrance station, joint
collection and the distribution of the customs duties imposed on the
foreign commodities.
10- The above mentioned restrains shall be revised after the expiration
of three years from the application thereof or whenever necessity
so demand upon a request by one of the members states and the
financial and Economic Co-operative committee shall have the
right to construe and amend these restrains
11- The priority in the application shall be given to these restrains in
case of conflict thereof with the regulations, laws and the
procedure applied in any member State.
Article (17) a- The land means of conveyance which carry the re-exported goods
shall be subject to the provisions relating to impaction, putting of
seals and safety of coverings and ropes and the other provisions
applied on the transit.
b- The goods shall be re-exported within the period prescribed therefor.
c- The customs duties due on the goods intended to be re-exported
shall be guaranteed by a cash or bank guarantee
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Article (18) the re-exportation declaration shall be discharged and the records
thereof shall be settled and the guarantees provided shall be restituted
after presenting one of the following proves:-
- Copy of the re-exportation declaration sealed and signed by the
competent customs official in the customs exit center stating that the
goods have been exported.
- Copy of the re-expiration declaration sealed and signed by the
competent customs official stating that the goods have entered the
free zone.
- Discharge certificate sanctioned by the competent authority in the
country of destination stating the admission of the goods re-exported
thereto.
Fourthly: Exemption of the personal Baggage's and Gifts Accompanied by
the passengers
Pursuant to the provisions of the second paragraph of Article (103) of
the Customs Law, the restrains and conditions relating to the exemption of
the passenger's personal baggage's and gifts accompanied by the
passengers are as follows:-
Article (19) The passenger's personal baggages and gifts, the value thereof not
exceeding (3000) three thousand Qatari Riyal shall be exempted from
customs duties.
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Article (20) For benefiting from the exemption, the following conditions should be
satisfied:-
1- The baggage and gifts should be of a personal nature and not of
commercial quantities
2- The passenger should not be one the frequent passengers at the
customs station or one of the professional traders in the materials
in the possession thereof.
3- The cigarettes on which the exemption applied should not exceed
(400) four hundred cigarettes
Article (21) The baggage and gifts on which the exemption provided for in articles
(18 and 19) herein shall be subject to the provisions of the prohibition and
restrictions provided for in the Customs Law and other legislations.
Fifthly : Exemption of the Charitable Organizations from Customs Duties
Pursuant To the provisions of Article (104) of the customs Law the
conditions and restraints upon the exemption of the requirements of the
charitable organizations from the customs duties shall be as follows:-
Article (22) a - The charitable organizations benefiting from the exemption should
be registered in the competent governmental authority in the State
and the purpose for the establishment thereof shall be the
provision of services in the human, social, cultural, scientific and
religious fields and any other charitable objects without having the
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object of achieving financial profit.
b - The organizations which have poli|ical aclivity sxall not(benefit8from
thu exemptyon from0customs8duties
Article (23) The materials and requirements imported by a charitable organization
in order to be exempted from customes duties should satisfy the following
conditions:
1- The materials and requirements should be of a nature consistent
with the objects of the organization and lhe activity practiced
thereby in accordance with the basic ordinance thereof.
2- The size and quantity of the materials and requirements required to
be exempted should consist with the actual needs to enable the
charitable organization to practice the charitable activity thereof.
3- The organization shoukd import such materials and requirements in
the name of the charitable organization directly.
Article (24) a- The organization shall not dispose of the materials and requirements
exempted from the customs duties except for the purpose for which
it was exempted and the organization a management shall be
responsible thereof before the Authority.
b- In case the organization desires to sell the consumed or utilized
materials or requirements which were exempted from the customs
duties, a written application thereby should be submitted to the
Authority for obtaining the approval for sale after carrying out the
necessary inspection thereof.
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Article ( 25 ) The competent government authority shall address the Authority to
exempt the materials and requirements of the charitable organization from
the customs duties in respect of each case.
Sixthly : Goods subject to the provisions and condition of conveyance
within the customs zone
Pursuant to the provisions of article (22) of the Customs Law, the
goods subject to the provisions of the customs zone shall be dealt with as
follows
Article ( 26 ) A conveyance license should be attached with the goods that are
subject to the provisions of the customs zone containing the following
particulars
1- Name of the concerned person
2- The distinguishing elements of the goods such as the type, quality,
number, weight, origin and value.
3- Name, type and number of the means of conveyance and the name
of the commander thereof.
4- The place from which the goods is intended to be conveyed and the
destination thereof.
Article ( 27 ) a- The possession of goods inside the customs zone is prohibited
except in the places to be specified by the Authority.
b- The normal requirement for goods which may be acquired within the
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customs zone for consummption purpose shall be determined by a
resolution of the Authority.
Article (28) The conveyance or possession of goods which are subject to the
provision of the customs zone or movement thereof inside the zone in a
manner contravening the provisions of the customs Low, or these
regulations shall be considered as smuggling (ipso facto)
Seventhly: Without prejudice to the provisions of Articles (142), (143), and (144)
and pursuant to the provision of Article (141) of the Unified Customs Law,
the rules for imposing financial fines for the customs offences shall be as
follows.
Article (29) A Fine not exceeding double the customs duties, and not less than the
equivalent thereof, for any of the following offences.
1- The Customs (export re-exportation) declaration which may lead to
the benefiting from refunding of customs duties or settlement of
records of goods admitted under the temporary admission status
without being entitled to.
2- The unjustified increasing or decreasing in the particulars of the
manifest or any substitute therefore.
3- Using the materials covered by the exemption or by a reduced
customs tariff for a purpose or object other than that for which it
has been imported or replacement, selling or disposal thereof
without the consent of the corporation and payment of the customs
duties due therein according to articles (98-99-100 and 104) of the
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Customs Law and the provisions.
4- The disposal of goods which are in pending customs duties status,
in purposes other than that for which it has been admitted or the
replacement thereof without the consent of the corporation and
payment of customs duties due thereon.
5- Refunding or starting
Article (30) Fine not less than (500) five hundred and not exceeding (5000) five
thousand Qatari Riyal for any of the following customs offence
- The violating customs declarations which may lead to the escaping
from any condition or restriction relating to import or export.
- The violating customs declaration in the value number, weight,
measure or origin which may lead to the exposure of the customs duties to
loss by stating in the customs declaration particulars contravening
contravention with the attached document therewith, which are identical to
the condition of the goods according to the provisions of Article (46) of the
Customs Law.
- Changing the routes and passageways specified in the transit
declaration without the approval of the corporation according to article (70)
of the Customs Law.
- Non- existence of the manifest of the goods, or the existence of more
than one manifest for the goods according to articles (28-35-37) of the
Customs Law.
- Presentation of the necessary discharge certificates and payment of
the transit declarations or the temporary admission or the re-exportation in
contravention to the conditions specified by the General Manager
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according to the provisions of Article (67) of the Customs Law.
- Contravention of the rules and conditions issued by the General
Manager according to the provisions of Articles (73,74) or the Customs law
regarding the organization of depositing goods in the warehouses.
- Anchoring of vessels or landing of aircrafts and other means of
conveyance in places other than specified therefor and licensed by the
Authority according to the provisions of Articles (17, 18, 19, and 39) of the
Customs Law.
- Departure of the vessels, aircrafts and other means of conveyance
from the ports or the customs zone without permission from the
Administration according to the provisions of Article (40) of the Customs
Law.
- Removal of goods from means of conveyance to another without the
approval of the Administration according to the provisions of articles (31
and 44) of the Customs Law.
- Unloading the goods from the vessel or other means of conveyance
or the withdrawal of goods without authorization of the Administration or in
the absence of the official thereof or not within the time specified therefor
according to the provisions of Articles (31,39,44)of the Customs Law
- Hindrance of the Administration officials from performing duties and
exercising the right thereof in searching, auditing and inspection according
to part twelve of the Customs law and this fine shall be imposed on any
person participating in the offence
- Not keeping the records, instruments and documents and the like
within the period specified in Articles (114, 125) of the customs Law.
- Cutting the lead or removing the customs seals from the goods.
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Article (31) A Fine not less than (500) five hundred and not exceeding (1000) one
thousand Qatari Riyals for any of the following customs offences:-
1- Non presentation of the manifest or the substitute therefor and other
documents upon importation or exportation and the delay in
presenting of the manifest or the substitute thereof for the specified
to the provision of Article (42) of the Customs Law.
6- Any other contravention to the provisions of the Ministerial orders
and the instructions given according to the Customs law.
time limit according to Articles (28, 35, 38, and 40) of the customs
Law.
2- Non marking of the loading declaration from the customs authorities
in the shipping port in case where such marking is mandatory,
according to the provision of Article (30) of the Customs Law.
3- Stating several seal packages assembled in any way whatsoever in
the manifest or the substitute thereof as a single package
according to the provisions of article (43) of the Customs Law
subject to instructions given by the General Manager in relation to
the containers, closets and trailers.
4- Omission of inserting information which should be inserted in the
manifest or the substitute thereof.
5- Importing by mail of closed packs or boxes without bearing the
adopted cards contrary to the provisions of the Arab and
international postal agreements and the local legislations according
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Article (32) A Fine of (200) two hundred Qatari Riyal for each day of delay provided
that the fine shall not exceed half of the goods value for the contraventions
delay in producing the goods sent by transit or re-exportation to the
customs station from which the goods shall be exported or to the customs
station to which the goods is sent after the expiration of the period specified
therefore in the customs declarations
Article (33) A Fine of (200) two hundred Qatari Riyal or the equivalent thereto for
each day of delay on the public transportation vehicles or taxis arriving to
the State provided that the fine shall not exceed (10000) ten thousand
Qatari Riyal.
Article (34) A Fine of (1000) one thousand Qatari Riyal for each week of delay or
any part thereof provided that the fine shall not exceed (20%) twenty
percent out of the goods value for the contraventions of delay in
re-exportation of goods admitted under temporary admission after
expiration of the period specified therefor in the customs declarations as in
relation to the tourist vehicles, fine (20) twenty Qatari Riyal shall be
imposed thereon for each day of delay provided that the fine shall not
exceed (10%) ten percent out of the tourist vehicle value after the
expiration of the period specified therefor in the temporary admission
license.
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