YCA honors finance minister by honor shield         WCO congratulates Abdul Hakim Al-Qubati on his appointment as YCA Chairman         YCA chairman participates in 54 WCO MENA session and the openining of 138 council session         Our country participates in WCO 138 counsil session         Yemen Customs Authority (YCA) and  Land Transport Affair  Authority (LTAA) agree to develop joint cooperation between them.         YCA participating in 12th meeting of the modified agreement on exchanging exemption from taxes and customs duties         YCA Chairman confirms that customs revenues has exceeded 500 billion YR         Free Zone customs officials seized important military tools         Yemen Customs Authority (YCA) participates in 55 MENA meeting,,,,         His Excellency the Minister of Finance inaugurates the Customs Training Center         Shahen Customs Port siezed 52 Kornet Missilles          YCA and UNODC hold joint coordination meeting         The conclusion of the training course for middle leaders at Customs Training Center (CTC).         Yemen Chairs The 42th Meeting of Directors General of Arab Customs   

    Customs-Y Customs Services


Passengers Service

2.1. Personal Possessions:

Service provider: Customs border offices

All ,not frequented, passengers enjoy the ability of entering the personal luggage and gifts with exemption from duties, fees and the other taxes, provided that their value should not exceed 100,000 YR, they should not be similar articles with commercial feature.

  • For the incoming non-resident travelers into the Republic of Yemen who brings special equipment, his work's nature requires, then those equipment should be treated according to the terms of the temporary admission and added to their passports.

Note: This exemption is not applicable on the prohibited goods.

2.2: Admission of private vehicles for Tourism or Visit:

Service Provider: Customs border offices

  1. Vehicles that have the international traffic carnet (treptique

):

  • Vehicles are permitted to enter the country for tourism or visit if their owners have the treptique issued by one of the international clubs accredited by the YCA.

Required Documents:

  • Valid treptique for a period not less than 2 months of the expiry date when submitted.
  • Data of the treptique must be the same as the data of the vehicle ownership document. The vehicle driver must have an authorization from the owner ratified by the official bodies in the country which the driver has come from.
  • The treptique must be stamped and marked by the last customs office in the departure country.
  • A copy of the passport.
  • An ownership document and a valid driving license.

Notes:

  • The allowed period for the vehicle to stay is three months; that can be renewed upon the request from the YCA-HQ or an authorized office or the customs point from which the vehicle entered.
  • The vehicle can not be used for internal transportation. It also cannot be hired to others.
  • The vehicle can not be sold or awarded to others unless the YCA was notified.
  • Vehicles entering the country through the treptique system are subjected to legal penalties and fines if they do not leave in time.
  • The required service fees must be settled.
  1. Vehicles without treptiques
  • Vehicles without treptique may enter the country in return of a financial bond equivalent to the customs duties, taxes and other charges. They are also subjected to the conditions and procedures as in the treptique system.

Time of Service: 30 minutes.

2.3: Dutiable vehicles, machines, and equipment (personal importation).

Service Provider: Customs border offices

It is allowed to clear vehicles, machines and equipment imported for personal use provided that they should be as follows:

  • Vehicles: manufacturing: should not exceed seven years + the year of manufacturing; the steering wheel should not be on the right side or transferred from the right to the left side after production.
  • Equipment and machines: manufacturing: should not exceed 15 years + the manufacturing year.

Service requirements:

  • The delivery order issued by the carrier, and a copy of the bill of lading if the importation is by sea.
  • Declaration of final exportation if it is by land.
  • A copy of the authorized driver's passport.
  • The invoice of purchase or the ownership document when necessary.
  • The chassis and plate numbers should be intact without any change or modification.

Note: If there is more than one vehicle or piece of equipment belonging to the same person, they are subjected to the conditions of commercial importation procedures. All documents mentioned in the general principles of this guide must be available including TIN.

Customs Procedures:

The owner or his/her authorized representative or a clearance office should submit the documents to the reception section.

  • Vehicles and equipment undergo physical inspection and check by the customs officers.
  • Duties, and other charges and taxes are automatically calculated on the basis of the customs valuation guide in the automated system.

Time of Service: one working day.

Service Fees: None.

2.4: Dutiable Personal Imports

Service Provider: Customs border offices

Service Requirements:

  • Goods or packages should be imported for personal use. They should not be related to the importer’s, exporter’s or agency’s activity; otherwise, they are dealt with TIN.
  • Submitting the delivery order + a copy of the airway bill/ bill of lading if they were imported by sea or air.
  • Invoice or any other document should be submitted when necessary.

Customs Procedures:

1 Submitting the customs declaration (personal import declaration).

2 Finalizing the steps of registering the declaration and customs valuation.

3 Calculating and paying the customs charges and other taxes.

4 Delivering the release order, a copy of the customs declaration, and a receipt signed and stamped by customs.

Time of Service: 2 to 3 hours

Service fees: None.

2.5: Exemption of Used House Furniture and Instruments belonging to Yemeni immigrants:

Service Provider: Customs border offices

Service Requirements:

On arrival, the used house furniture and instruments of the immigrants are exemp ted according to the following conditions:

  • Immigration period should be at least four years.
  • Value of the furniture and instruments should not exceed (500, 000 YR).
  • Quantity of the jewelry should not exceed (350) grams.
  • The immigrants’ belongings or some of them must not be prohibited.
  • The added value over the two specified limits is subject to customs duties and other taxes according to the valid tariff system.
  • Submitting a copy of the passport.

Customs procedures:

1 Submitting the customs declaration (personal import declaration).

2 Finalizing the steps of registering the declaration and customs evaluation, and paying customs duties and other taxes.

3 Delivering the release order, a copy of the customs declaration, and a receipt signed and stamped by the customs.

Time of Service: 2 to 3 hours

Service fees : None.

 

 

 

Imported goods

Clearance of imported goods(Goods for local consumption)

3.1: Dutiable Imported Goods

Service Provider: Customs border offices

Service Requirements:

Submitting the customs declaration by the person concerned or whom he/she authorizes or a broker.

Submitting all customs documents afore-mentioned in the general principles of this guide.

Customs Procedures:

Submitting the declaration and the required documents to the Reception Section.

Checking the documents, and automatically recording the declaration and determining its lane.

If the lane is green, there should be the following:

Receiving a receipt note from the Reception Section.

Paying Customs duties and other charges and taxes.

Receiving the release order of goods, receipt, and a copy of the declaration signed and stamped by the customs.

If the lane is yellow, there should be the following:

Checking and verifying the documents by the verification department.

Paying customs duties, fees and other taxes.

Receiving the release order of the goods, enclosed with the receipt and a copy of declaration signed and stamped by customs.

If the lane is red, there should be the following:

Examining and checking goods by the examination section.

Checking and verifying the documents by the verification department.

Paying Customs duties, fees and other taxes.

Receiving the release order of goods, enclosed with receipt and copy of declaration signed and stamped by customs.

Note:

If the declared goods are of restricted goods, they require a license to be released from the competent authorities at customs point.

Time of Service:

Between 3 to 6hrs, according to the declaration lane and documents completion.

3.2 – Imports exempted from customs duties:

Service provider: Customs border offices

Beneficiary of this service according to laws and agreements:

Oil, gas, and minerals companies.

The Gov. bodies.

Projects funded by international loans and donations.

Diplomatic missions and world organizations.

Charitable and cooperative associations.

Yemeni diplomats returning from abroad.

Grants and donations provided by the international governments and organizations.

Service Requirements:

Lodging of customs declaration from the person concerned, customs broker, or a person officially authorized by the goods owner.

Submitting the customs documents laid down in the general principles of this guide.

Submitting the customs exemption application issued by the competent authority, and approved by customs headquarter or one of its authorized branches.

Customs Procedures:

Lodging of customs declaration enclosed with the required documents to the reception section at customs point.

Corresponding the documents, recording the declaration, and determining its lane automatically.

If the lane is green, there should be the following:

Receiving a receipt note from the Reception Section.

Paying general sales taxes (GST) by the non-exempted bodies.

Receiving the release order enclosed with the receipt and a copy of customs declaration signed and stamped by customs.

If the lane is yellow, there should be the following:

Checking and verifying documents by the Exemption Department.

Paying General Sales taxes (GST) by the non-exempted bodies.

Receiving the release order of goods enclosed with the receipt and a copy of customs declaration signed and stamped by customs.

If the lane is red, there should be the following:

Examining and checking goods by the examination section .

Checking and verifying documents by the Exemption Department.

Paying General Sales taxes (GST) by the non-exempted bodies.

Receiving the release order of goods enclosed with the receipt and a copy of customs declaration signed and stamped by customs.

Note:

If the declared goods are of restricted, then they require a license to release from the competent authorities.

General Sales taxes (GST) should be paid by the taxable Gov bodies and institutions at the customs point, or submit an official letter from YTA addressing the matter.

Time of service : 3-6 hrs, according to the lane of declaration and documents completion

Service fees: None.


 

 

3.3 – Getting the Exemption Application Form (EAF):

Service Provider: General Department of Exemption at YCA-HQ or its authorized branches.

Oil and Gas Companies related-EAF:

To get the EAF for the first time, there must be enclosed a translated approved copy of the agreement between the YCA and beneficiary having all statutory procedures, providing explicitly for exemption as well as an accredited copy of the contract of sub-contracting companies, if the agreement states that; the agreement and contract must be valid at the demand.

The beneficiary should fill the EAF based on the assigned module.

Endorsement of the Oil Exploring and Production Authority on the articles relating to petroleum companies; and endorsement of the Yemen Gas Company on the articles relating to gas.

Then, the EAF should be submitted to the Reception Section (Department of Administration) at YCA or one of its authorized branches, enclosed with documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after the YCA or its authorized branch approval.

Governmental organs related-EAF:

The beneficiary should fill the EAF based on the assigned module.

Endorsement of the Ministry of Finance (Revenue Sector) or one of its authorized office on the EAF (Except: national institutions for water and sanitation).

The EAF should be submitted to the Reception Section (Department of Administration) at YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

Funded Projects with loans and International Assistances related-EAF:

The beneficiary should fill the EAF based on the assigned module, and approve it.

Then, the EAF should be submitted to the Reception Section (Department of Administration) at YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

The Diplomatic Missions and World Organizations related-EAF:

The beneficiary should fill the EAF based on the assigned module

 

Endorsement of the Ministry of Foreign Affairs (Protocol Department) on the EAF

Then, the EAF should be submitted to the Reception Section (Administration Department) at YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

The Charitable and Cooperative Association related-EAF:

Obtain the EAF endorsed by the Ministry of Social affairs ministry or one of its authorized office regarding the charitable associations; or General Union of cooperative regarding cooperative associations.

Endorsement of the Ministry of Finance (Revenue Sector) or one of its authorized office on the exemption application

The EAF should be submitted to the Reception Section (Department of Administration) at YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

The Returning Yemeni Diplomatist related-EAF:

Obtain the EAF endorsed by the Ministry of Foreign Affairs based on the assigned module.

Approval of the Ministry of Finance (Revenue Sector) on the EAF.

The EAF should be submitted to the Reception Section (Department of Administration) at the YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

The Gov and World Organizations' Grants and Assistances related-EAF:

The beneficiary should fill the EAF based on the assigned module.

Endorsement of the Ministry of Finance (Revenue Sector) or one of its authorized offices on the EAF.

The EAF should be submitted to the Reception Section (Department of Administration) at the YCA or one of its authorized branches, enclosed with all documents laid down in the general principals, excluded the delivery order.

Obtain the EAF after YCA or its authorized branch approval.

Time of Service at the YCA: within 24 hrs provided the documents completion.

Service Fees: None


 

3.4 – Imported Goods Relieved According to Investment Law:

Service provider: Customs border offices

Service requirements:

Lodging of the customs declaration from the person concerned, customs broker or a person officially authorized by the goods owner.

Submit all documents laid down in the general principals of this guide.

Lodging of investment decision issued by the General Investment Authority (GIA) or one of its authorized offices.

Release memorandum issued by the Customs Office at the GIA or any authorized customs office, with approval on the attached documents.

If the exemption is related to production requirements, then a release memorandum issued by YTA or one of its authorized offices should be enclosed regarding delay of the sales tax collection, in addition to the conditions mentioned above.

Customs Procedures:

Lodging of the customs declaration enclosed with the required documents to the Reception Section at the customs point.

Corresponding the documents, recording a declaration and identifying its lane automatically.

If the lane of declaration is “Green”, there should be the following:

Receiving a receipt from the Reception Section.

Paying customs duties, fees and other taxes related to the production appliances only.

Receiving the release order of goods, enclosed with voucher and a copy of the customs declaration signed and stamped by the customs.

If the lane of declaration is “Yellow”, there should be the following:

Checking and verifying documents by the Exemption Department.

Paying customs duties, fees and other taxes related to the production appliances only.

Obtain the release order of goods, enclosed with voucher and a copy of the customs declaration signed and stamped by the customs.

If the lane of declaration is “Red”, there should be the following:

Examining and verifying the goods by the Examination Section.

Checking and verifying documents by the Exemption Department.

Paying customs duties, fees and other taxes related to production appliances only.

Obtain the release order of goods enclosed with voucher and a copy of the customs declaration, signed and stamped by the customs.

Notice:

If the declared goods are of restricted, it requires a declaration to be released by the competent authorities.

Time of Service: 3- 6 hrs according to the lane, and documents completion.

Service fees: None

Getting the Investment License and Release Memorandum for Investment Projects:

Getting the investment license from GIA or one of its authorized branches at governorates based on investment law and its regulations.

Obtain the release memorandum of fixed assets and production equipment from the customs office at GIA or any customs branches at authorized governorates based on the investment license


 

4.1 – Imported goods clearance (Temporary admission):

Service Provider: Customs border offices

Beneficiaries:

Oil and gas companies

Funded projects with loans and international assistances

Gov projects implemented through foreign companies.

Diplomatic missions, world organizations and agencies.

Equipments, which have a special feature and imported temporarily to implement investment projects.

Service Requirements:

Lodging of customs declaration from the person concerned, a broker or person officially authorized by the goods' owner.

Submit the customs documents laid down in the general principals of this guide.

Submit the application form of temporary admission (AFTA) issued by the competent authority, and approved by the YCA, or one of its authorized branches.

Submit financial guarantees in equivalence to customs duties, fees and other taxes; in case of not submitting the AFTA, laid down above, for the beneficiaries, after obtaining a prior acceptance from the YCA or any authorized branch.

Customs Procedures:

Lodging of customs declaration enclosed with required documents, to the Reception Section at the customs

Corresponding the documents, recording the declaration, and identifying its lane automatically

If the lane of declaration is “Green”, there should be the following:

Receiving the payment receipt from the Reception Section

Obtain the release order of goods enclosed with the receipt and a copy of the declaration signed and stamped by the customs

If the lane of declaration is “Yellow”, there should be the following:

Check and verify the documents by the Exemption Department

Obtain the release order of goods enclosed with the payment receipt and a copy of the declaration signed and stamped by the customs

If the lane of declaration is “Red”, there should be the following:

Check and examine goods by the Examination Section

Check and verify the documents by the Exemption Department

Obtain the release order of goods enclosed with the payment receipt and a copy of the declaration signed and stamped by the customs

Notice: collecting the financial guarantees instead of customs duties, fees and other taxes in case of not submitting the AFTA or guaranteed contract for the YCA according to the release conditions.

Time of Service:

3-6hrs, according to the lane of declaration and documents completion

Service fees: None

4.2 – Having the AFTA for the beneficiaries:

Oil and gas companies

For having the AFTA for the first time, there must be enclosed a translated approved copy of the agreement between the YCA and beneficiary having all statutory procedures, providing explicitly for temporary admission as well as an accredited copy of the contract of sub-contracting companies, if the agreement states that; the agreement and contract must be valid at the demand.

The beneficiary should fill the AFTA based on the assigned module.

Endorsement of the Oil Exploring and Production Authority on the articles relating to petroleum companies; and endorsement of the Yemen Gas Company on the articles relating to gas.

Then, the AFTA should be submitted to the Reception Section (Department of Administration) at YCA or one of its authorized branches, enclosed with documents laid down in the general principals, excluded the delivery order.

Obtain the AFTA after the YCA or its authorized branch approval.

Funded projects with loans and international assistances:

For having the AFTA for the first time, there must be enclosed a translated approved copy of the agreement between the YCA and beneficiary having all statutory procedures, providing explicitly for temporary admission as well as an accredited copy of the contract of sub-contracting companies, if the agreement states that; the agreement and contract must be valid at the demand.

The beneficiary should fill the AFTA based on the assigned module, which is approved by the competent body.

Endorsement of the Ministry of Finance (Revenue Sector) or one of its authorized offices on the filled AFTA (except, national institutions for water and sanitation)

Then, the AFTA should be submitted to the Reception Section (Department of Administration) at YCA or one of its authorized branches, enclosed with documents laid down in the general principals, excluded the delivery order.

Obtain the AFTA after the YCA or its authorized branch approval.

Gov projects implemented by foreign companies.

The beneficiary should fill the AFTA based on the assigned module, which is approved by the competent body.

Endorsement of the Ministry of Finance (Revenue Sector) on the filled AFTA

Then, the AFTA should be submitted to the Reception Section (Department of Administration) at the YCA or one of its authorized branches, enclosed with documents laid down in the general principals, excluded the delivery order.

Obtain the AFTA after the YCA or its authorized branch approval.

Diplomatic missions, authorities and world organizations:

The beneficiary should fill the AFTA based on the assigned module.

Endorsement of the Ministry of Foreign Affairs (Protocol Dept.) on the AFTA.

Then, the AFTA should be submitted to the Reception Section (Department of Administration) at the YCA or one of its authorized branches, enclosed with documents laid down in the general principals, excluded the delivery order.

Obtain the AFTA after the YCA or its authorized branch approval.

Equipments having a special features imported temporarily to implement investment projects:

Request YCA or one of its authorized branches through the Reception Section (Department of Administration) for a temporary admission for machines and equipments having a special feature and not exist locally to implement the project. The documents laid down in the general principles should be enclosed, excluded the delivery order.

Receive the YCA approval of the temporary admission through an official letter directed to the customs point.

Time of Service at the YCA:- During (24) hours provided documents' completion.

Service fees:- None.

Important notes:

No agency has the right to have any conduct with the imports under the terms of the temporary admission unless after returning to the YCA.

No company or agency is voided from responsibility of the temporary admission unless it clarifies its situations with YCA.

Any violation of the above two notes is subjected to forfeits according to Customs Law.

4.3: Requesting the customs approval to obtain the temporary admission bulletins and renew them.

Service provider: YCA HQ (General Department of Exemptions)

Service Requirements:

The applicant agency should be one of the agencies subjected to the temporary admission system.

The project's or the company's contract should be valid.

An official letter of requesting from the supervising agency towards YCA to grant the bulletins.

A copy of the AFTA of the car.

The original customs declaration + a copy of it.

Customs Procedures:

Revising the application by the General Department of Exemption according to the customs regime,

Collecting the customs forfeits as of the date not renewing the period,

Editing an official letter to the General Department of Traffic to grant or renew the temporary admission bulletins.

Time of Service:- One day if documents are complete.

Service fees:- None.

4.4: Clearance of goods under the terms of customs deposit:

Warehouses: (Genuine – Special – Pseudo)

Service Provider: Customs border offices

Service Requirements:

A decision of establishing a warehouse that fits the nature of the goods requested to be deposited.

Availability of the customs warehouse established according to the decree of the Finance Minister and instructions of the YCA chairman.

Attaching the customs documents laid down in the general principles of this guideline.

Submitting a financial guarantee of the customs duty, fees and other taxes identified according to the deposit decision.

The deposit period is one year for the pseudo and special warehouse, and two years for the genuine warehouse, subject to renewing by the YCA HQ and an authorized branch according to the presentation of the customs point.

Storing goods under a customs officer's supervision excepting vehicles and equipments.

Closing the warehouse with two different locks (for the genuine and special warehouses and one of the keys remains with the customs and the other with the person concerned).

Paying the fees of the deposit services.

Customs Procedures:

Submitting a customs deposit declaration (w) enclosed with the customs documents,

Submitting the declaration to the Reception Section or the warehouse Dept. at the customs point,

Conforming the documents and recording the declaration,

Examining and checking goods by the Examining Section,

Checking and verifying the documents by the warehouse Dept in coordination with the Auditing Dept,

Receiving the import statement from the warehouse Dept.

Submitting a deposit guarantee to the accounts Dept,

Obtaining the release license of the goods from the customs domain to the warehouse and

Paying the fees of deposit services (Al-Jualah) according to the specified percentage in the deposit decision.

Time of Service: 3 - 6 hrs on provided the documents completion.

Service Fees: based on the percentage specified in the deposit decision

Request of clearing, exempting, or re-exporting stored goods:

Customs procedures of clearance, exemption or re-exportation should be done in the customs point in which the deposit declaration is registered.

When re-exporting from another customs point, then a transit declaration should be registered from the customs point in which the deposit declaration was registered and from which the goods will be re-exported.

The same customs procedures are followed (steps of having the declaration) when requesting for clearance, exemption or re-exporting, for those situations, as mentioned in this guide.

4.5:- Having a decision of establishing warehouses:

Submitting an official application by the applicant agency which should be a trader or commercial institution.

A copy of the commercial authorization record of goods under deposit, when specifying certain goods for deposit.

A copy of an applicable commercial record.

A copy of the warehouse rent contract or a copy of the property document.

A copy of the insurance contract of the warehouse and its contents.

Forwarding the application to the General Dept of warehouses at the YCA HQ to revise the required documents.

Visiting the warehouse's location with a representative from the supervising customs point to check up its availability and competence for deposit and presenting the opinion to the YCA HQ.

Informing the Minister of Finance to make a decision of establishing the warehouse.

Rendering the YCA Chairman's decision on enforcing the ministerial decision.

Informing the supervising customs point to carry out the decision of warehouse establishment.

4.6: Temporary admission for goods, machines and equipments participating in commercial exhibitions:-

Service's Provider: YCA (General Dept of Exemptions).

Service Requirements:

Submitting an official letter of approval from the competent agency to hold exhibitions.

Submitting a statement of goods, machines and equipments that will be imported with all documents laid down in the general principles, except the delivery order.

No entering for the prohibited articles or designated prohibited goods.

Paying the customs duties, fees and other taxes for goods being sold.

Customs Procedures:

Submitting an official letter from the beneficiary, enclosed with an approval of the competent authority and the customs documents to the Administrative Affairs (Reception Section).

Forwarding the application to the General Dept of Exemptions for auditing and making decision.

Directing an official letter to the customs point to allow temporary admission based on the period YCA identifies.

The financial guarantee is collected with the customs duties, fees and other taxes at the customs point according to the customs declaration and deposit statement.

Registering a customs declaration of the temporary admission in the assigned customs point according to the letter of YCA as mentioned in the requirements and procedures of the temporary admission in the Customs border offices.

Time of Service: During one day provided documents completion.

Service fees: None.

4.7: Temporary admission for production's imported requirements for the purpose of industrialization and re-exporting

Service Provider: YCA (General Dept of Exemptions)

Service Requirements:

Submitting an official letter from the Ministry of Industry & Trade about the production's requirements, their quantities and the kind of the final product.

Existence of an industrial establishment owned by the applicant and its license.

Preparing the industrial equation by the joint technical committee (Customs– Industry – Investment).

Submitting a statement of the production's requirements, needed to be imported.

Customs Procedures:

Submitting the approval letter of the Ministry of Industry & Trade to the General Dept of Exemptions through the Administrative Affairs.

Assigning the joint technical committee to visit the industrial establishment to prepare the standard equation of the final product.

Forwarding the application to the General Dept of Exemptions for auditing and making decision after preparing the industrial equation.

Directing an official letter to the customs point to allow a temporary admission for a period not less than 6 months subject to renewing by the YCA HQ.

Collecting the financial guarantee instead the customs duties, fees and other taxes in the customs point according to the customs declaration and deposit statement.

Registering a customs temporary admission declaration for the production's requirements in the assigned customs point according to the YCA's letter as mentioned in the requirements and procedures of the temporary admission service in the Customs border offices.

Time of Service: During one day provided documents completion.

Service fees: None.

4.8: Regaining the customs duties for production's imported requirements for industrialization and re-exporting:

Service Provider: General Dept of Exemptions through the Administrative Affairs.

Service Requirements:

Attaching the industrial equation of production's requirements.

Attaching an official letter from the customs point that the temporary admission declaration is registered.

Attaching an official request from the beneficiary enclosed with the temporary admission data and all required documents.

Export data and all required documents with the receipt signed and stamped by the customs point.

Certificate of arrival from the country of destination (final customs declaration) in case of land freight or means of transportation used in sea, their load is less than (200) tones.

A copy of the insurance form.

Customs Procedures:

Submitting the official letter with the attachments to the Administrative Affairs.

Forwarding the application to the General Dept of Exemptions for auditing and making decision.

Editing an official letter about returning the collected duties from the guarantee put in the customs point.

Time of Service: One week provided documents completion.

Service fees: None.

4.9: Internal Transit (transporting goods from customs point to another):

Service provider: Customs border offices.

Service Requirements:

There should be an acceptable justification for the customs point to request the transmission of goods to another customs point, such as:

If the entry customs point in the manifest is another customs point.

If the transit request is through the carrier company due to acceptable justifications without leading to customs or tax fraud.

For the imports of the investment projects, if the investment license is issued by the governorate in which the customs point that the goods required to be transmitted to is located.

Submitting all customs documents mentioned in the general principles of this guide, or a copy of them.

Customs Procedures:

Submitting a transit declaration enclosed with all customs documents.

Checking up goods if needed according to the nature of goods or the exception from that if they are sealed containers.

Estimating the value and duties in the transit declaration.

Making leaden stamps on the transportation vehicles, or making customs seals for the containers if the agency seal was opened.

Editing a covering letter to the last customs point with an official employee or security legate in the customs.

Goods in the last customs point are treated according to the required customs situations mentioned in this guide, and the original documents are completed in the last customs.

Time of Service: 2 – 3 hrs.

Service Fees: The cost of the leaden stamps and wages of attachments are on the goods' owner.


 

Exportation & Re-exportation Services

5.1. Exporting Locally Produced and Manufactured Goods:

Service Provider: Customs border offices

Service Requirements:

Submitting a copy of the customs documents (invoice, packing list, Arab certificate of origin, a copy of Manifest, health certificate for food articles and a certificate from the fish authorities for fish exports).

A copy of the freight policy in case of exporting by sea or air, after freight.

Goods should not be prohibited goods from exportation.

There should be TIN on all the commercial imports as registering the declaration.

Customs Procedures:

Submitting a customs re-export declaration model (EX) to the Reception Section, or to the Imports Section for initial auditing and recording.

Examining goods.

Checking up and auditing the documents in the Imports Section, and issuing the statement.

Obtaining freight permission, attached to it a copy of the customs declaration and the receipt (for prints) signed and stamped by the customs.

In case of delaying the submission of freight policy, then the permission is granted to load the goods and export them after completing the audition of the documents and examination and paying the declaration when submitting the policy.

Note: For locally manufactured goods that have been already exported and returned to the country from abroad they are subjected to collection of customs duties and sales tax that were regained upon their return (subjected to the drawback system).

Time of service: 2-3 hours

Service fees: None

 

5.2.: Re-exporting goods not used for consumption:

Service Provider: Customs offices

Service Requirements:

Submitting an official letter to the manager of the customs point from the concerned person, or broker or an officially authorized person.

Attaching the delivery order, a copy of the customs documents (for the imports by sea or air) and a copy of the export declaration and documents (for the imports by land).

If a customs declaration is already registered for the imported goods, and a dispute occurs between the customs and the person concerned about the value, tariff heading or origin, then it is not allowed to cancel the declaration and re-exporting unless the dispute is settled.

Customs Procedures:

Submitting a customs re-export declaration model (EX) to the Reception Section, or the Imports Section for initial auditing and recording.

 

 

Examining goods if needed.

Checking up and verifying the declaration and documents, paying it and receiving a copy of it and the receipt (value of prints) signed and stamped by the customs.

Paying the entry declaration that has been already registered for the same goods (if available).

Receiving the release order to load goods from the Manifest Section or Imports Section.

Time of service: 2-3 hours.

Service fees: None.

5.3.: Re-exporting goods already used for consumption: Service provider: Customs border offices

Service Requirements:

Goods should have been already used for consumption and its customs duties, fees and other taxes already paid.

Submitting a copy of the entry declaration and a copy of goods documents.

Requesting to export goods in their original and there should be no similar goods in the local production.

Goods requested to be re-exported, and their owners want to regain their paid customs duties, there should be an approval of YCA prior to re-exportation.

Customs Procedures:

Submitting an official letter from the goods' owner, broker, or an officially authorized person requesting re-exportation.

Submitting a customs re-export declaration (EX) to the Reception Section, or Imports Section, enclosed the needed documents above.

Examining goods.

Checking up and verifying the documents by the Imports Section.

Obtaining the customs loading permission, attached to it a copy of the customs declaration and the receipt signed and stamped by the customs.

Time of service: 2-3 hours.

Service fees: None.

5.4.: Re-exporting the damaged goods or not corresponding to the specifications.

Service Provider: Customs border offices

Service Requirements:

Submitting a certificate from the competent section at the custom point confirming goods are damaged, expired or not corresponding to the specifications. If goods are dismissed by the importer, then his/her letter is enough

Submitting an official letter by the person concerned, broker or an officially authorized person concerning goods re-exporting

In case of paying the customs declaration, the re-exporting request should be developed to YCA within one month of the release date upon drawback request

Customs Procedures:

Applying the same procedures mentioned above in the re-exportation of good s

Time of service: 2-3 hours

Service fees: None

5.5.: Re-exporting goods under temporary admission system.

Final re-exportation.

Re-exportation for replacement.

Rented equipments re-exportation.

Service Provider: YCA (General Dept. of Exemptions, or one of its authorized branches)

Required conditions:

The applicant agency should be one of beneficiaries of the temporary admission.

Submitting a re-exportation application from the beneficiary agency approved by the supervising agency, with clarification of the re-exportation's purpose.

Attaching the temporary admission declaration (or a copy of it) for machines, equipments, and the pieces need to re-exportation, with a copy of the purpose-confirming documents.

Customs Procedures:

Submitting the application to the General Dept of Exemptions through the Administrative Affairs, or to one of the authorized braches.

Completing to examine the application with the attachments and making decision.

Approving the re-exportation form or editing an official letter to the Customs border offices according to the situations of re-exportation.

If the request includes means of transportation or mobile equipment with plates of temporary entrance, the beneficiary must have irresponsibility letter from the relevant traffic authorities which issued the plates before the re-exportation.

Based on the YCA approval or the authorized branch to re-export, a re-exportation declaration is registered at the concerned Customs point. Customs procedures of the declaration are finalized according to re-exportation steps.

Time of Service:One working day, provided completing all documents.

Service Fees: None

5.6.: Re-exportation for Repair and Return:

Service Provider: Customs border offices

Service Requirements:

Presenting an official request of re-exportation to the customs director, by the goods' owner or broker, or presenting an official authorization letter on behalf of the goods owner.

Presenting a copy of the entrance declaration, and copy of the documents, if necessary.

Regarding goods under the terms of temporary admission, an official approval from the YCA or one of its authorized branches to re-export must be presented as well.

Customs Procedures:

Presenting a re-exportation declaration model (EX) to the Reception or Exports Section for initial review and record.

Inspection of goods.

Checking and verifying the declaration and documents, paying the duties, and receiving copies of the declaration and receipt signed and stamped by the Customs.

Receiving the release order from the Manifest or Exports section.

Time of Service: 2-3 hrs

Service Fees: None

5.7.: Clearance of Returned Goods once Repaired:

When the re-exported machines and pieces for the purpose of repair are returned, they are released at the customs point as follows:

Presenting a re-exportation Customs declaration by the goods' owner or broker, or presenting an official authorization letter on behalf of the goods owner.

Presenting the delivery order and the invoice of repair add up to the cost of repair and freight, and the re-exportation declaration.

Customs Procedures:

The customs declaration shall be presented along with the customs documents to the Reception section to record.

Physical inspection of goods to correspond it with the information on the re-exportation declaration.

The Review and Amendment Dept reviews and checks the documents. &