Customs Yemen

Republic	: The Republic of Yemen
Minister	The Minister of Finance to whom the customs Authority is subordinated.
Customs Authority	The central customs organ and the executive departments represented by the Chairman of the Authority.
Chairman of the	Chairman of the Customs Authority who heads the customs organs of the state.
Customs Department	The customs executive departments subordinated to the Chairman of the Customs Authority.
Customs Tarrif	The schedule containing the nomenclatures of goods , rates of customs duties they are subject to and the rules and remarks appearing therein. .
Customs Precinct	The sector determined by the Customs Authority in each sea or air port or in any other place wherein a customs department exists , and, in which it is permitted to conclude all or some of the customs procedures
Warehouses	The place or building prepared by the Customs Authority or which it has permitted others to use for the storage of goods in anticipation of drawing them in accordance with one of the customs conditions.
Store	The place or building wherein goods are deposited under the supervision of the Customs Authority in a condition contigent on duties in accordance with the provisions of this law.
Declaration	The declaration made by the owner of the goods or whosoever authorized to do so and containing a determination of the quantities and distinguishing elements of the goods declared in accordance with the provisions of this law and customs regulations.
Customs line	The ling corresponding to the political frontiers separating the Republic and continguous states and the coasts of surrounding seas.
Customs Domain	The part of land or sea subject to customs control and measures determined in this law, and is of two types:- (a) Customs marine Domain – and includes the sea region falling between the shores and the end of the Republic’s frontiers in its waters. (b) Customs Land Domain – and includes the land falling between the shores of land frontiers on the hand and an internal line on the other hand, determined by a resolution of the minister or who- soever he deputes and published in the Official Gazette.
Goods	Every natural , animal , agricultural or industrial matter or product. Type of Goods: Their nomenclatures in the Customs Tarrifs Schedule.
Goods Origin	The country of its manufacture. Source of Goods : The country from which it has been directly imported.
Prohibited Goods	Every goods whose import or export is prohibited in reliance upon the provisions of this law or the other legal provisions in force.
Designated Prohibited Goods	Some of the Prohibited goods that are designated for the purposes of customs control by resolution of the Minister of Supplies and Trade and published in the official Gazette.
Restricted Goods	Goods whose import or export is restricted to special licence or permit from the competent quarter.
Limited Goods	Goods which, by resolution of the competent quarter , cannot be imported or exported except by the quarters legally empowered to do so.
Goods subject to excessive duty	Goods that are so determined for the purposes of customs control by resolution of the Minister of Supplies and Trade and published in the official Gazette.
Services Fees	All that is received in return for rendering a service, such as porterage fees and overtime fees.
Customs Violations	Every act or omission of act in contravention of the provisions of this law and the regulations, resolutions and rules issued in accordance therewith.

Article (2): The provisions of this law shall apply to the customs domain which includes the territory subject to the sovreignity of the state and its territorial waters.

In this territory there may be established free zones in which the customs provisions shall not apply, either wholly or partially.

Article (3) : Every goods that traverses the customs line in entry or exit shall be subject to the provisions of this law and the customs regulations.

Part Two
Customs Department’s sphere of Work

Customs Department’s sphere of Work

Article (4): The Customs Department shall pursue its work within the customs precinct and the customs domain. It may also exercise its powers throughout the territory of the Republic and its territorial waters within the conditions determined in this law.

Article (5): Customs departments, centers and points shall be established and revoked by resolution of the minister upon the proposal of the Chairman of the Authority and published in the Official Gazette.

Article (6) : -The responsibilities of the customs departments, centers and points and work spheres therein shall be determined by resolution of the minister upon the proposal of the Chairman of the Authority.

Article (7):- It shall not be permissible to undertake customs procedures except within the competent customs departments in accordance with the preceding article, with due regard for the provisions of Article (64) of this law.

Part Three
Principle of Application of Customs Tarrifs

Article (8) : -Goods that enter or leave the territory of the Republicin whatsoever form shall be subject to the customs duties determined in the tarrifs and the other fees and taxes that are prescribed , save those that are excepted in accordance with the provisions of this law or in accordance with agreements or other legal provisions.

Article (9) :- The ordinary tarrifs duties shall be applied to the goods of all states, with due regard for the provisions of Article (10) and (13) of this law.

Article (10) :- The preferential tariffs duties shall be applied to some states in accordance with agreements concluded in this respect. In this case it shall be a condition that the economic interests of the Republic and reciprocal treatment are taken into consideration.

Article (11) :- Customs duties shall be imposed , amended or revoked by law. The Presidential Council may issue the customs tarrifs and its amendments upon the proposal of the Tarrifs Council Composed of:-

1- The Minister

2- Minister of Supplies and Trade

3- Ministry of industry

4- Chairman of the Authority

5- Director responsible for Tarrifs affairs at the Authority

Chairman

Member

and that by Resolution on Law with due regard for Article (95) of the Constitution.

Article (12) :- with due regard for Article (11) of this law, it shall be permissible by resolution of the presidential Council upon the proposal of the Tarrifs Council, to:-

(1) Subject imported goods to a compensatory duty in the following two cases:

When in the country of origin it enjoys direct assistance when exported.
When one of the states lowers prices of its goods in a manner entailing unmarketability of goods of the Republic.

(2) Adoption of measures necessitated by conditions when some states adopt measures that harm the interests of the national economy.

Article (13) :- with due regard for Article (11) of this law, it shall be permissible by resolution of the Presidential Council, to impose utmost tarrifs duties not exceeding two-fold the ordinary tarrifs on goods of some states, provided that it shall not be less than 25% of the value of the goods.

Article (14) : The resolutions referred to in Articles 11,12 and 13 shall have the force of law and must be placed before the legislative authority within a fortnight of their issue. If they are not approved all force of law they enjoyed shall cease and shall remain in force in respect of the preceding period during which they were en-forced.

Article (15):- With due regard for Article (11) of this law, the resolutions and laws related to customs tarrifs shall determine the date of their coming into force, provided that such date shall not be prior to the date of their promulgation.

Article (16):- Goods declared to be placed in the condition of consumption or export shall be subject to the customs tarrifs in force on the date of recording their detailed statements, unless the contrary thereof is stated in the core of the laws amending the tarrifs.

As for goods prepared for export on which duties have been paid in full prior to entry into the customs precinct, the part which has not been so entered, shall be subject to the tarrif in force at the time of entry.

Article(17):- when fees have to be cleared and which have been adjudged on goods deposited in the store by reason of the end of the period of depositing and regulatory extension thereof not having been obtained, the text of the tarrif in force on the day of the end of the period of depositing shall be ap – plied, Goods that have been drawn from the store in an illegal manner, or whose shortage is noticed upon review of store accounts, shall be subject to the tarrif in force on the date of the last draw therefrom or the date of discovery of the shortage or the date of its occurrence if such determination has been possible, whichsoever is the highest.

Article (18) : Goods whose duty is held in abeyance in accordance with article (8) of this law and which have not been submitted to the Customs Department, shall be subject to the tarrif duties in force on the date of recording such details or the date of end of the period granted, whichever is higher.

AS for the goods that are submitted to the Customs Department by their relevant owners with the purpose of placing them for consumption , the tarrif in force in accordance with the provisions of Article (16) of this Law shall be applied.

Article (19): - Goods Leaving the free zone to be placed for consumption shall be subject to the same fundamentals and procedures of import from a foreign origin and the tarrif duty in force in accordance with the provisions of Article (16) of this law.

Article (20) :Goods that are sold by the Customs Department to be placed for consumption in accordance with the provisions of this law shall have the tarrif in force on the day of sale applied to them.

Article (21) : The tarrif in force shall be applied to the goods subject to relative (value) duty according to the condition they are in. As for goods that are subject to a qualitative (determined) duty then such duty shall be collected on them in full regardless of their condition, unless Customs ascertain that they have been damaged by majeure or a sudden accident, when the amount of the qualitative duty shall be lowered in ratio to the damage sustained by the goods.

Article (22) : The provisions of Articles 15,16,17,18,19,20 and 21 of this law shall apply to all other duties and taxes that must be collected by customs, unless there be a provision to the contrary thereof.

Part Four
Restrictions and Prohibitions

Article (23) : Every Goods that enter or leave the Republic must be submitted to the competent customs center and declared in accordance with what is determined by the Customs Authority. The center to which the declaration is given upon entry must be the center nearest to the frontier. By resolution of the Chairman of the Authority a specific customs department may be designated to deal with goods whose types are determined in that resolution.

Article (24) : Vessels of any tonnage whatsoever are prohibited from docking except in the ports prepared for that, save in conditions arising out of a marine emergency, a force majeure or when the higher interest of the state so requires, provided that the Customs Authority is so informed and captains, in such case, must notify the same to the nearest customs center or the nearest police station in the event of the absence of a customs center, and that without delay.

Article (25): Vessels whose tonnage is less than two hundred marine tons are prohibited from transporting within the customs marine domain limited goods published in the official Gazette or prohibited goods or goods subject to excessive duty or designated prohibited goods referred to in the first article of this law.

Article (26) : Vessels whose tonnage is less than two hundred marine tons and transporting goods of the types referred in Article (25) are prohibited from entering the customs marine domain or cruise or change their course therein, except in conditions arising out of a marine emergency or force majeure. In such case, captains must notify the nearest customs point or department or other public force. They must without delay submit a report to the Customs Department thereon supported by the quarter that has been informed.

Article (27) : Aircraft are prohibited from crossing the frontiers from other than the places so appointed or to land at to take off from airports where no customs centers exist, except in the case of force majeure. In such case the captains of aircraft must inform the nearest customs point or other public force and they must without delay submit a report thereon to the Customs Department supported by the quarter that has been so informed.

Article (28):- Prohibited goods that are declared in their real nomenclatures shall not be detained. Goods declared for entry shall be returned to abroad and goods declared for taking out shall be returned to within, except if their exception in both cases has been permitted.

As for designated prohibited goods these shall be detained even if declared in their real nomenclatures, unless there is a prior permit for their entry or exit. If such permit is subsequently obtained the goods shall be allowed to be entered or taken out after settling the violation.

Making import or export contingent upon a licence, permit, certificate or any other document obligated the customs department not to allow completion of the customs transaction before obtaining the necessary documents.

Article (29) :- Allow foreign goods that bear the mark of a factory, shop or any other name, sign or indication that entails misguidance that such products were manufactured in the Republic or are of local origin, whether such marks are on the goods themselves or on their wrappings or on their binders shall be deemed prohibited. This prohibition will also apply to conditions in abeyance for duties which are the subject of part eight.

Local products that bear the mark of a factory or shop or any name or sign or indication that entails the misguidance that such products are of foreign manufacture shall also be prohibited from entry and exit.

Article (30) :- The bringing in of foreign goods in which the conditions stipulated for in laws and regulations protecting origin and ownership shall be prohibited from entry, unless the competent quarters agree to remove this prohibition after ascertaining elimination of the reasons for the prohibition.

The Prohibition shall apply to conditions in abeyance for duties being the subject of part eight.

Article (31):- By his resolution the Chairman of the Authority may formulate special rules for wrapping as regards some goods, provided that the same is announced three months before the commencement of application of such rules .

Part Five
Distinguishing Elements of Goods (Origin – Source – Type- Value)

article (32) :- The origin of goods is the country of their production, and the source of goods is the country from which these have been imported directly.

Article (33) :- Imported goods are subject to establishing origin. A resolution of the minister concerned shall determine the conditions for establishing origin and the cases of exemption from establishing such origin.

Article (34) : Coods imported from other than the country of origin after being placed for consumption in that country shall have applied to them the tarrif of the country of origin or the country of source, whichever is higher.

If the goods has had manufacture added to it in other than the country of origin then it shall be subject to the tarrif applied to the country of origin or the country of manufacture according to the degree of manufacture and in accordance with rules established by the resolution of the competent minister based on the proposal of the Chairman of the Authority.

Article (35) : (a) Resolutions on symmetry and itemisation of goods for which there is no there is no mention in the tarrifs schedule shall be issued by the Chairman of the Authority in accordance with the rules appearing in such schedule, and these resolutions shall be published in the official Gazette.

(b) With due regard for the interpretive clarifications of tarrifs issued by the League of Arab States additional clarifications of customs tarrifs and their conditions of application shall be issued by the Chairman of the Authority by resolutions in which he shall determine commencement of implementation, and these shall be published in the official Gazetter.

Article (36):The value that must be declared in imports for the condition of consumption and for conditions in abeyance for duties is the ordinary value of the goods, and this shall be determined according to the following fundamentals:-

1- For determination of this value the time of recording the declaration at the customs center shall be taken into account.

2- It is presumed that the goods have been handed over to the purchaser at the place of its entry at the frontiers.

3- It is presumed that the sellor has incorporated in the value all that has been expended on its sale and handing over at the place of entry at the frontiers.

4- Costs of transportation within the country and the fees and taxes required on the goods after their being entered do not fall within the concept of ordinary value.

5- It is presumed that the sale took place in a free competitive market between a purchaser and sellor independent of each other, whereby:-

Payment of price by the purchaser is his sole real obligation to the sellor.
The agreed upon price is not influenced by commercial, financial or other relations between the sellor and / or his partner on the one hand and the purchaser and / or his partner on the other hand, save for relations arising out of the sale itself, be such relations contractual or otherwise.
Neither the sellor or his partner, be they natural persons or body corporates and whether in a direct or indirect manner shall have revert to them any part of the outcome of the sale of the goods subsequently or its relinquishment or use.

Partners in the business are any two persons one of whom has an interest in the trade of the other or both have a common interest in some trade or a third person has an interest in the trade of each of them, whether these two persons are bodies corporate or incorporate.

6- If the goods are manufactured in accordance with a patented invention or model or bearing a foreign trade or manufacture mark, then the ordinary value must include the value of the right to sue such invention, design, model, manufacture mark or trade mark of such goods.

The customs Department shall have the right when required, to increase the declared value in a manner making it appropriate to the real value and in accordance with the provisions of this article.

When the value of the goods is written in a foreign currency it must be exchanged into the local currency on the basis of the exchange rate set by the Central Bank and notified to the Customs Authority.

Article (37) : In principle each declaration must be accompanied by an original invoice endorsed by the chamber of commerce or any other body accepted by the Customs Authority and which establishes the correctness of the prices and origin. Such lists must also be endorsed by the consular missions when present in the city from which they are issued: The Customs Department has the right to demand documents, contracts, correspondence, etc. related to the transaction without being limited by their contents or by the lists themselves and without there being any limitation of the powers of assessment granted to it. The Customs Authority has the right to accept two separate documents to establish origin and value.

Article (38): The value declared in export is the value of the goods at the time of registering the customs declaration to which are added all costs until the goods leave the frontiers. Such value does not include:-

1- Fees and taxes imposed on exports.

2- Internal fees and taxes and production taxes and others that are refunded upon export.

Part Six
Import and export

Section One
Import

(1) Marine Transportation:-

Article (39): Every goods that arrives by way of sea, even if sent to the free zones, must be recorded in the shipment statement (mainfest).

The Shipment statement must be single and must carry the signature of the vessel’s captain.

The shipment statement must include the following information:-

- Name of the vessel and its registered tonnage.

- Types of goods and their gross weight and weight of excess goods, if any.

- If the goods are prohibited their real nomenclature must be mentioned.

- Number or parcels and parts and description of their wrappings , markings and numbers.

- Name of shipper and name of addressee.

- Ports from which the goods have been shipped.

When entering the customs precinct the vessel’s captain must produce, on first demand of customs employees, the original shipment statement for endorsement, and hand over a copy thereof.

When the vessel enters the harbour he must also submit to the Customs Department:-

- The sole shipment state and when necessary a preliminary translation thereof.

- The shipment statement related to the vessel’s supplies, sailors’ effects and their commodities.

- A list of the names of passengers and all documents and shipment policies that may be required by the Customs Department for the sake of applying customs regulations.

- A list of the goods to be disembarked at the harbour.

- The statements and documents shall be submitted within thirty six hours of the vessel’s entry into the harbour. Official holidays shall not be entered within this period. The Chairman of the Authority shall define the form of the shipment statement and the mumber of copies that must be submitted.

Article (40) :- if the shipment statement is that of a vessel that does not undertake regular trips or does not have shipping agents at ports or is a sailing vessel, that must be indicated by the customs of the shipping port. In exceptional cases at the discretion of the director of the department the shipment statement may be accepted from the captain of the vessel.

Article (41) :- In principle it shall not be permissible to unload the vessel’s cargo and that of all other water transport means except in the precinct of the harbour in which the customs center is present.

It shall not be permissible to unload any goods or transport them to another vessel except with the written permission of the Customs Department and in the presence of its employees.

Unloading and transfer from one vessel to another shall take place during hours and within the Conditions determined by the Customs Authority. Fishing vessels and transporters of fish products shall be allowed to load and unload at sea outside the harbours, provided that a prior annual permit is obtained from the minister.

Article (42) : - Vessels’ captains of their representatives shall be responsible for shortage in pieces or parcels or their contents or the quantity of excess cargo until the goods are received into the customs warehouses or stores or by their owners when they are so permitted, with due regard for the provisions of Article (65) of this law.

The executive regulation shall determine the ratio of allowance permitted in excess cargo by increase or decrease, as well as the ratio of partial shortage in goods arising out of natural factors or as a result of the weakness of wrappings and the outflow of their contents.

Article (43) : If a shortage in the number of pieces or parcels unloaded from that entered in the cargo statement is established or a shortage in the amount of excess goods surpassing the ratio of allowance permitted by resolution of the Chairman of the Authority is established, then the vessel’s captain or his representative must justify such shortage and support it with documents of established relevance. If the submissions of such documents is not possible immediately a period of six months grace may be granted for their submissions after taking such surety as guarantees the rights of the Customs Department.

(2) Land Transportation

Article (44) : -Goods imported by land must be taken from the frontiers to the nearest customs center and its transporters must follow the road or route that leads directly to such center determined by resolution of the Chairman of the Authority published in the Official Gazette.

The transporters of such goods are barred from surpassing them beyond the customs center without a permit or place them in houses or other places before taking them to such center.

When necessary and by resolution of the Chairman of the Authority the entry of some goods by other routes may be permitted.

Article (45) : Goods transporters and their companions must upon arrival at the customs center submit a lading list or road voucher that takes the place of a cargo statement signed by the driver of the transport means and endorsed by the transport company, if any, and organized in accordance with Article (39) of this law, provided that the value of the goods shall be added. When necessary the Chairman of the Authority may decide some exceptions to this rule. The lading list or road voucher must be accompanied by documents in support of its contents in accordance with the conditions determined by the Customs Authority.

(3) Aerial Transportation

Article (46): The aircraft’s captain must steer the craft from the moment it crosses the frontiers the aerial ways that have been determined for it.

Article (47) : The goods carried by aircraft must be recorded in the cargo statement signed by the captain of the aircraft and such statement must be organized in accordance with the conditions set in Article (39) of this law.

Article (48): The captain of the aircraft must produce the cargo statement and the lists provided for in Article (39) of this law to the employees of the customs on first demand.

He must submit these documents to the airport customs center, along with their translation when necessary, and that immediately upon the aircraft’s arrival.

Article (49) : -In principle the inloading and casting away of goods from aircraft while in flight is prohibited. However, the captain of the aircraft may order the casting away of goods if that is necessary for the safety of the aircraft, provided that he informs the Customs Department thereof immediately upon its landing.

General Provisions

Article (50) : -The Provisions of Articles 41,42 and 43 of this law shall be applied to land and aerial transportation in respect of unloading and transportation of goods from one means of transport to another. Drivers , captains of aircraft and transport companies shall be responsible for any shortage in the event of land or aerial transportation in the course of application of this law.

Section Two
Export

Article (51) : Every Vessel, train, motor car, aircraft or any other means of transport, whether loaded or empty, shall be prohibited from leaving the Republic without its having presented to the Customs Department a cargo statement in accordance with the provisions of Article (39) and all the documents referred to in the said article, and having obtained a departure permit, unless there is some exception determined by the executive Regulation of this law.

Article (52): Goods prepared for export must be taken to be declared in detail to the nearest Customs Department. It is prohibited for transporters towards the land frontiers to cross customs centers or point without permit or to follow other roads with the intent of avoiding such centers and points, provided that as regards goods subject to the control of the customs precinct the provisions determined by the Customs Authority in accordance with the provisions of this law taken into due consideration.

Section three
Transportation by postal Correspondence and Parcels

Article (53) :- Goods may be imported and exported by way of postal parcels or correspondence in accordance with the Arab and international postal agreements and the internal legal provisions in force.

Section Four
Common Provisions

Article (54): it shall not be permissible to state in the cargo statement or whatever takes its place several closed parcels and grouped in any manner whatsoever as being one parcel.

As regards containers, drums and trailers the regulations issued by the Customs Authority shall be taken into consideration.

Part Seven
Customs Clearance Stages

Section One
Customs Declarations

Article (55) :- When clearing any goods, even if exempt from fees and taxes, a detailed declaration must be presented to the Customs Department containing all information that enables application of customs regulations and the collection of fees and Taxes due and for the purposes of statistics.

Article (56) :- The Chairman of the Authority shall determine the form of the detailed declarations, the number of copies and the information that must be contained in the documents that are appended thereto and the exceptions to this rule.

The detailed declaration shall be recorded under an annual serial number following ascertainment of its being compatible with the provisions of the articles of this section.

Article (57) : It shall not be permissible to mention in the detailed declaration except goods related to a single cargo statement, with the exception of cases that are determined by the Customs Authority.

Article (58) : It shall not be permissible to mention in the declaration several closed parcels and grouped in any manner whatsoever as being a single parcel.

As regards containers, drums and trailers the regulations issues by the Customs authority shall be taken into due consideration.

Article (59) :- It shall not permissible to amend the contents of the Customs declaration after its being recorded. However, the declarer can apply to effect a correction regarding the number, measurements, weight or value, provided that such applications is submitted before the declaration is referred to the inspection organ.

Article (60): The Customs Department shall have the right to cancel the declarations that have been recorded and on which the fees and taxes due have not been settled or whose stages of clearance have not been completed for reasons owed to those who submitted it and that within a period of fifteen days from the date if recording such declarations.

The Customs Department may agree to cancel the declarations at the request of their submitters so long as the fees and taxes due on them have not been paid.

In the event of there being a dispute cancellation shall not be permitted until such dispute has been settled.

In the preceding cases the Customs Department shall have the right to demand inspection of the goods and to carry out such inspection in the absence of the submitter of the declaration after notifying him of his attending the inspection by a written invitation and his failing to attend.

Article (61) :- Owners of goods or their legal representatives have the right to inspect their goods before submitting the detailed declaration, and taking samples when necessary, and that after obtaining a permit from the Customs Department. It shall be a condition that such inspection shall take place under its supervision. The samples taken shall be subject to the fees and taxes due.

Article (62) :- It shall not be permissible for other than the owners of goods or their legal representatives to peruse customs declarations. The judicial and competent official quarters are excepted from this.

Section Two
Inspection of Goods

Article (63) : After recording the detailed declarations the customs Department shall undertake a full or partial inspection of the goods or except them therefrom according to the organizational in- structions issued by the Customs Authority.

Article (64): -Inspection of goods shall take place within the customs precincts and inspection outside such precincts shall not be permitted except for necessity dictated by the nature and type of the goods themselves. This shall be upon the request of those concerned and at their expense in accordance with the rules that are established by the Customs Authority.

The goods shall be transported to the place of inspection. The parcels shall be opened and re-wrapped and all other acts required by such inspection shall be done at the expense and responsibility of the submitter of the declaration.

It shall not be permissible to transport goods that have been placed in customs warehouses in the places specified for inspection without the permission of the Customs Department.

Those engaged in the transport and submission of goods for inspection must be acceptable to the Customs Department. It shall not be permissible for any person to enter the customs warehouses and stores, sheds covered places and squares prepared for the storage of goods or their being deposited in the places specified for inspection without the permission of the Customs Department.

Article (65) : -Inspection shall not be permissible to carry out an inspection without the presence of the submitter of the declaration or his legal representative. When a shortage appears in the contents of the parcels responsibility therefore shall be determined in the following manner:-

if the parcels were entered into the customs warehouses or stores in an apparently sound condition establishing that the shortage occurs in the source country before shipment then the responsibility is nullified
If the parcels entering the customs warehouses or stores were in an apparently unsound condition, then the body exploiting such warehouses or stores must, along with the Customs Department and the transport company when necessary establish such condition in receipt minute and ascertain their weight and contents. The exploiting body should then take the measures necessary for their safe preservation.

The transporters shall be responsible unless he produces documents of established relevance that he received the parcels and their contents in the manner they were seen in when entered into the warehouses or stores.

If the parcels were entered in an apparently sound condition and then became the subject of suspicion after having been brought into the customs warehouses or stores, then the responsibility shall fall upon the exploiting body in the event of the existence of a shortage or a change being established.

Article (66): -The customs Department may open the parcels for inspection, in the event of suspicion of the presence of prohibited goods or a contravention of what is stated in the customs documents, if the person concerned or his legal representative refuses to attend the inspection at the specified time and a minute shall be recorded of the outcome of the inspection.

Article (67) :- The Customs Department has the right to re-inspect the goods when necessary.

Article (68) :- The Customs Department has the right to have the goods analysed by an approved analyst of the Customs Authority to ascertain their type or specifications or their being compatible with regulations.

Article (69) :- The Customs Department and those concerned may object to the outcome of the analysis before the arbitration committee provided for in Article (77) of this law which shall decide upon the dispute after into consideration the views of the analyst (s) chosen by this committee.

The rules regulating such measures and analysis wages shall be determined by resolution of the minister upon the proposal of the Chairman of the Authority.

Article (70) : 1- If the other legal provisions in force require the presence of special conditions and specifications necessitating analysis and inspection, then this must be accomplished before the goods are released.

2- Goods which are established through inspection and analysis to be harmful may be destroyed by the Customs Department and that at the expense of and in the presence of their owners or their legal representative. They may, if they wish , re-export them within a period specified by the Customs Department. If they fail to attend or re-export after being informed in writing the destruction operation shall be carried out at their expense and the necessary minute thereon shall be recorded.

Article (71) : 1- The wrappings of goods of relative tarrifs (value) shall be subject to the fees of the goods contained therein. The minister may, by his resolution issued upon the proposal of the Chairman of the Authority, determine the cases when the fees and taxes due on the wrappings shall be levied separately from the goods that are contained therein and according to their tarrifs items, be that in respect of goods of relative or qualitative tarrifs or those that are subject to lowered duties or are exempt of customs duties.

2- By resolution of the minister, upon the proposal of the Chairman of the Authority, the conditions by which the inspection of goods subject to duties on the basis of weight shall be determined and the duties due calculated.

Article (72) :- If the Customs Department cannot ascertain the correctness of the

declaration through examination of the goods or the documents submitted, it may decide to halt the inspection and demand such documents as provide the necessary elements of proof, provided that all measures shall be taken to shorten the period of stoppage.

Article (73) :- Duties and taxes must be levied according to the contents of the declaration . However, if the outcome of the inspection shows a disparity between them and what is stated in the declaration, duties and taxes shall be levied on the basis of such outcome, without prejudice to the right of the Customs Department to follow-up levy of the fines due, when necessary, in accordance with this law’s provisions.

Article (74):- Heads of inspection and other relevant heads of customs may re-inspect at the customs centers from which the goods were entered and by resolution of the head if such center, provided that this takes place prior to the collection of customs duties in accordance with the provisions of articles form (63) till (73) of this law.

Section Three
Provisions Concerning Travellers

Article (75): -Travellers must present themselves to the customs center to declare what they accompany or what belongs to them.

Declaration and inspection must take place in accordance with the rules and fundaments determined by the Customs Authority.

Section Four

Article (76) :- If a dispute ensues between the Customs Department and those concerned on the goods’ specifications, origin or value, the decision of the Department shall be final, except in the following two cases:-

1- If The Department's decision entails for the person concerned a difference in customs duties and other fees and taxes of not less than (15) dinars or (390) riyals.

2- if the said decision leads to non-release of the goods and whose value is not less than (300) dinars or (7.800) riyals.

The dispute shall be recorded in a minute to be referred or two experts, one of them ap pointed by the Customs Department and the other by the owner of the goods or his legal representative. If the owner of the goods refrains from appointing an expert within eight days of the date of the minute, the view of the Customs Department shall be considered final.

Article (77) :- If the two experts are in agreement their view shall be final. If they disagree the dispute shall be referred to a committee made up by a permanent commissioner appointed by the minister and two- members, one of whom represents the Customs Department and is selected by the Chairman of the Authority or whosever represents him, and the other representing the Chamber of Commerce and Industry selected by the Chairman of such Chamber.

The Committee shall issue its decision unanimously or by a majority vote after perusing the views of the two experts and whosoever technical persons it may desire to consult.

The Decision of such committee shall be final and binding and un-impugnable in any manner whatsoever and the losing side shall bear the costs of arbitration.

Article (78) : The minister shall determine the number of committees, their centers, spheres of competence and the bonuses to be expended to its members and the costs of the arbitration.

Article (79) : -

1- The Customs Authority shall determine the arbitration procedures, the fundamentals to be adopted in the collection of samples, conditions of the inspection of goods disagreed upon the prior undertaking of those charged with arbitration and the writing of the documents following the decision of the two experts or the decision of the committee.

2- Arbitration shall not be permissable except as regards the goods that are still under the control of the Customs Department.

3- If the presence of the goods is not necessary and not in the condition in which the goods are subject to prohibition, the Customs Department may permit handing over of the goods before the conclusion of arbitration procedures under terms and guarantees set by the Customs Authority.

Article (80) : -

1- The two experts and members of the arbitration committee shall render the legal oath before the competent director, while the permanent commissioner who is appointed by the minister renders the legal oath upon appointment before the minister. The Executive Regulation shall determine the text of the legal oath.

2- The courts shall adhere to the provisions of this section when considering disputes regarding the value, origin or specifications of goods.

Section Five
Payment of Duties and Taxes and Removal of Goods

Article (81) : coods are deemed to be collateral for duties and taxes and may not be removed from customs except after completion of customs measures in respect thereof, and payment of duties and taxes, or payment of a surety or submission of collateral therefor.

Article (82) : Duties and taxes shall be paid in accordance with the provisions of this law. Customs employees charged with collection of duties and taxes must give receipts therefore in the name of the submitter of the declaration for the owner of the goods. The receipt shall be in the form determined by the Customs Authority.

The settlement of refundable duties and taxes shall be in the name of the owner of the goods or his legal representative, after the original receipt given to him or a copy thereof, when necessary, is produced, and frees customs from any obligation the moment such amounts are paid.

Article (83) : Goods that are imported by the state and the public sector organisations and companies and bodies or to their account shall be subject to the duties and taxes due, unless there is a special legal provision exempting them there-from.

Detailed declarations as regards such goods shall be made according to general rules. Permission may be given to draw such goods immediately or after completion of inspection and before payment of duties and taxes due and that within the conditions determined by the minister upon the proposal of the Chairman of the Authority.

Article (84) : When a state of emergency is declared it may be possible to draw goods against special guarantees and conditions determined by resolution of the minister. Such goods shall be subject to the rates of customs duties and other fees and taxes in force on the date of their being removed.

Article (85): Those subject to taxation, maybe permitted to draw their goods before payment of duties and taxes thereon against a banker’s or cash guarantee within the conditions and rules determined by the minister.

Part Eight
Conditions of Duties in Abeyance

Section One
General Provisions

Article (86): -Goods may be brought into the Republic and transported from one place to another inside it or through it with placing the payment of customs duties and other fees and taxes thereon in abeyance.

In such cases it shall be a condition that guarantees in cash, banker’s guarantees or guaranteed undertakings ensuring the fees and taxes are presented in accordance with the regulations issued by the Customs Authority.

Article (87): -Guaranteed obligations are disclaimed and the banker’s guarantees or insured fees and taxes are returned against disclaimer certificates in accordance with the conditions determined by the Customs Authority.

Section Two
Transitory Goods (Transit)

A-General Provisions

Article (88) : Goods of foreign origin may be transported in accordance with the transitory system (transit), whether such goods have entered the frontiers to leave from other frontiers or are sent from one customs center to another, provided that the last transportation is not by sea except by guarantees ensuring customs rights.

Article (89) : Transit operations may not be undertaken except in the customs centers that are permitted to do so.

Article (90) : Goods passing through in accordance with the transit system are not subject to restriction or prohibition unless there is provision to the contrary thereof in the laws and regulations issued by the competent authorities.

B- Ordinary (Transit) Passage

Article (91) : Goods may be transported according to the ordinary passage system on all roads appointed by the Customs Authority and by various means of transport at the responsibility of the signatory of the undertaking and the guarantor.

Article (92) : The provisions concerning detailed declaration and inspections provided for in this law shall apply to the goods referred to in the preceding article.

Article (93) : The goods that are transported in the condition of ordinary passage shall be subject to the conditions that are determined by the Customs Authority as regards the compressing of parcels and containers and as regards the means of transport and the submission of guarantees and other undertakings.

C-Special (Transit) Passage

Article (94) : Transportation in accordance with the special passage system shall take place by means of railroads and by transport companies on licensed motor cars and aircraft by resolution of the Authority and that at the responsibility of such bodies and establishments.

Transport companies shall be licensed according to numbers, conditions and specifications determined by the Chairman of the Authority in a manner that does not contravene any other law.

The resolution on the licence shall include the guarantees that must be submitted and all the other conditions. The Chairman of the Authority may halt such licence for a specified period or revoke it when the conditions and instructions determined by the Authority are impaired or in the event of misuse of the condition of special passage by committing acts of smuggling on licensed means of transport.

The resolution halting the licence or revoking it shall be final and not admitting any form of review whatsoever.

Article (95) : By resolution of the Chairman of the Authority the roads and routes on which transportation can take place in the condition of special passage shall be determined along with the conditions of such passage, with due regard for agreements concluded with other states.

Article (96) : The provisions of procedures related to detailed declaration and detail inspection shall not apply to goods sent according to the condition of special passage. In this regard a brief statement and overall inspection shall suffice, unless the Customs Department considers the carrying out of detailed inspection necessary.

Article (97) : The provisions of special passage provide for in this law shall be applied for the purposes of implementing agreements that incorporate provisions on passage, unless the contrary thereof is provided for in such agreements.

D- (Transit) Passage on International Documents

Article (98) : Transport in accordance with the interstate passage system is permitted to companies and organizations so licensed by the Chairman of the Authority after submission of the guarantees determined in the licensing resolution. Such transport shall take place according to unified international books or documents and on motorcars of specific specifications.

The customs Authority shall determine samples of the unified international documents or transport books according to the system of passage on international documents, matters of compressing and the specifications of motor cars that are permitted to undertake such transportation.

E-Transport from Center One to Center Two

Article (99) : In the event of transport from center one to center two the persons concerned may be exempted from making a detailed declaration. In such case, they must produce to the first center:-

1- Road papers or cargo lists and other documents that are determined by the Customs Authority.

2- Submit a brief statement thereon endorsed by a guaranteed undertaking whose sample is determined by the Customs Authority. Such brief statement may be replaced by a shipment statement prepared in the country of source in the cases that are determined by the Customs Authority.

Article (100) : Customs employees at the entry center have the right to carry out an inspection to ascertain the correctness of the contents of the brief statement.

Article (101) : The brief statement referred to in Article (99) of this law maybe replaced by an accompanying memorandum prepared by the customs employees at the first center, and that in the cases and according to conditions that are determined by the Customs Authority.

Section Three
Warehouses

A- General Provisions:

Article (102) : Goods may be deposited in warehouses without the payment of duties and taxes in accordance with the provisions of this section. Such warehouses shall be of three types:

Genuine 2. Special 3. Pseudo

Article (103) : All accesses to the places reserved for genuine and special warehouses shall be locked with two different locks, the keys of one of them remaining in the possession of the person concerned.

Article (104) : goods shall not accepted at all types of warehouses except after production of a deposit statement prepared in accordance with the terms set in Article (56) and the articles thereafter of this law and inspection shall take place in accordance with the rules that are provided for in Article (63) and the articles thereafter of this law.

The Customs Department may, for control of movement of goods accepted into the warehouses, hold special registers in which all operations related to them are recorded and these shall be a reference for the tallying of warehouses sets against the entries.

Article (105) : The customs Authority shall determine the conditions of practical implementation of the condition of various types of warehouses.

B- Genuine warehouses

Article (106) : The establishment of a genuine warehouses shall be permitted by resolution of the minister upon the proposal of the Chairman of the Authority. In this resolution the place of the warehouse, the body charged with its management, the conditions of investment, storage fees and other expenses, the porterage due to the Customs Authority, the guarantees that must be submitted and other provisions related thereto shall be determined.

Article (107) : Goods may remain in the genuine warehouses for two years and may be extended by another year, when necessary, on the basis of an application approved by the Customs Authority.

rticle (108) : In the genuine warehouse the storage of designated prohibited goods, explosives and similar materials, inflammable materials , products bearing false markings and goods that appear to be damaged and those whose pres