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Part 13 - Sale of The Goods

Article 161
The Authority may sell the perishable seized goods and those subject to shortage or leakage or if the goods are in a condition that might endanger the safety of the other goods and the facilities therein.
Seized goods which are subject to a considerable depreciation may be sold by authorization from the Chairman Assistant​ or his representative. The sale of the goods shall be based on a report showing the condition of the goods and the justifications of sale without having to get an order from the competent court, provided that the owner of the goods shall be notified of such sale.
The sale shall be conducted based on a report that verifies the condition of the goods and the reasons for their sale without waiting for a ruling from the competent court. The owner of the goods shall be notified of this. If a subsequent ruling is issued that orders the return of these goods to their owner, the price of the sold goods, after deducting customs duties, taxes, fees, and expenses, shall be paid to the owner.

Article 162
Upon expiry of the period specified, the Authority may sell the goods placed in the customs warehouses, those existing in the yards or wharves or left out goods at the Customs Administrations.

Article 163
The Authority shall sell the following:
  1. The goods and means of transport that have become property of the Authority under a confiscation judgment, a compromise or a written waiver.
  2. The goods not withdrawn from the customs warehouses within the legal period specified according to Article 74 herein.
  3. The goods and items whose owners are unknown and which have not been claimed within the storage period specified by the Authority.  

Article 164
 The Authority assumes no responsibility for any damage caused to the goods being sold under the provisions herein unless it is proved that the Authority had committed an obvious default in the procedures of the sale process.  

Article 165
The sales provided for in this Part shall be effected in an auction according to the rules and conditions prescribed by the Chairman.
The goods, items and the modes of transport shall be sold without the customs taxes “duties” and other taxes excluding the commission that shall be borne by the buyer during the sale procedures.  

Article 166

​The following amounts shall be deducted from the proceeds of the sale, in the following order:

  1. Customs duties.
  2. Expenses related to the sale.
  3. Expenses incurred by the authority of any kind.
  4. Transportation costs when necessary.
  5. Any other fee.​

The balance remaining from the proceeds of selling the goods, the importation of which is permitted on the day of sale, after deducting the aforesaid sums, shall be deposited with the Authority as a deposit. The persons concerned may claim refund within one year from the sale date otherwise such balance will be transferred to the Treasury.
As for the goods that are prohibited or not allowed to be imported on the day of sale, the remaining balance shall be property of the Treasury.
As for the goods that are prohibited, restricted or not allowed to be imported and those sold under a compromise, penal order or a court judgment relating to smuggling, the remaining balance shall be distributed according to the provisions of article 167 herein after deducting the taxes, duties and costs.  

Article 167

The portion allocated to the treasury from the proceeds of customs fines, the value of confiscated goods, and confiscated or relinquished transportation shall be determined at a rate of fifty percent (50%) after deducting customs duties and expenses. The remaining percentage of the proceeds shall be deposited in the Customs Rewards Fund at the authority or any other customs-related account and the rules for the disbursement and distribution of these rewards and the beneficiaries thereof shall be determined by a decision from the Chairman.

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