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Part 15 - Prescription

Article 169
Any claim or action for refunding the customs taxes “duties” paid since over three years shall not be accepted.  

Article 170
The Authority may destroy the records, receipts, declarations and the other customs documents upon the expiry of five years following finalization of the customs procedures. The Authority shall not be bound to present such documents or give copy thereof to any entity upon the elapse of that period.

Article 171
The prescription period for the Authority dues, if not claimed, shall be as follows:
1- Fifteen years (15) for the following two cases:
a) Acts of smuggling and the like effective from the date of committing the offence.
b) Execution of the smuggling judgments and the like effective from the date of passing the judgment.
2- Five years (5) for the following two cases:
a) Investigation of the offences from the date of occurrence.
b) Collection of the fines and the confiscations imposed on the offences with effect from the issuance of the penalisation order.
c) Collection of the customs taxes ”duties” and the other charges that have not been collected due to a mistake by the Customs Administration effective from the date of lodgment of the Customs Declaration
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