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Part 5 - Importation and Exportation

​Chapter One: Importation

(1) Sea transportation

Article 28
28-1- Any goods imported into the State by sea shall be registered in the Manifest.
28-2- A single Manifest for the whole load signed by the shipmaster shall be made which shall contain the following information:
Name and nationality of the ship and its registered tonnage.
Types of the goods, total weight thereof and the weight of bulk goods, if any .If goods are prohibited, their actual description shall be mentioned.
Number of packages and pieces, description of packing, marks and numbers thereof.
Names of the consignor and consignee.
The seaports of loading.

Article 29
When the ship enters the Customs Zone, the shipmaster shall produce the original Manifest to the competent authorities. When the ship enters the harbor, the shipmaster shall furnish the Customs Administration with the following:
The cargo Manifest
The Manifest of the ship's supplies logistics and the crew's baggage and belongings.
A list of the passengers' names.
A list of the goods to be unloaded at this port.
Shipping Documents.
All the shipping documents which the Customs Administration may require for the application of the customs Laws.
Data and documents must be submitted before the arrival of the ship at the port, and they may be submitted after its arrival, in accordance with the deadlines and conditions determined by the Chairman.​​

Article 30
If the Manifest belongs to a ship that does not make regular voyages or that does not have a forwarder at the port, or if it is a sail ship, then the Manifest must be endorsed by the customs authorities at the shipping port.  

Article 31
A cargo of the ships and all other marine means of transportation may be unloaded only within the Customs Administration at the port. Any shipment may be unloaded or transshipped only under supervision of the customs Administration.
Unloading and transshipment shall be completed according to the conditions laid down by the Chairman.  

Article 32
Subject to provisions of Article 53 herein, the shipmaster, forwarder or representative thereof, shall be held responsible for any decrease in the number of pieces or packages or content therein, and the amount of the bulk goods until delivery of the goods to the customs warehouses or storehouses or acceptance of the goods by the owners, if so allowed.

Article 33
If a shortage in the number of unloaded pieces or packages or in the amount of bulk goods, compared to those mentioned in the Manifest, is found out, the shipmaster or representative thereof shall justify such shortage and prove, with documents that it has occurred outside the marine Customs Zone. If such documents cannot be submitted at once, a time period not exceeding six months may be given to submit the same against a guarantee ensuring the Competent Authority's rights.​

(2) Land transportation

Article 34
Customs procedures of the goods imported by land shall be completed at the first Customs Administration and may be, mutatis mutandis referred to another inland customs Administration, under a decision by the Chairman Assistant.

Article 35
A Manifest of the total cargo of the land means of transportation shall be prepared and signed by the carrier or his representative and shall contain adequate information on the means of transportation, cargo thereof and all other details according to the conditions prescribed by the Chairman.
Carriers or their representatives shall submit the Manifest to the Customs Administration immediately upon arrival therein.  
​Customs authorities may request from the driver to provide evidence of delivering the imported goods to their owners upon leaving the country.​

(3) Air transportation

Article 36
Subject to the provisions of Article 19 herein, aircraft crossing the State borders shall follow the specified routes and shall land only at the airports where Custom Administrations exist

Article 37
A Manifest of the airplane's cargo shall be prepared and signed by the captain according to the conditions set forth in Article 28 and sub-articles 29- 1, and 29-2 herein.  

Article 38
The captain or his representative shall submit the Manifest and the lists mentioned in the preceding Article to the Customs Administration rs and shall deliver such documents to the customs Administration upon arrival of the aircraft.  

Article 39
Goods may not be unloaded or dropped out of the aircraft during flight unless it is necessary to do so for safety purposes, provided that the customs Administration is notified of the same.

Chapter Two: Exportation

Article 40
Owners of the means of transportation of goods, loaded or unloaded, shall- when leaving the State- submit to the Customs Administration the Manifest according to the provisions of Chapter I of this Part and shall obtain exit permission. However, the Director, may, in certain cases, make an exception to this condition.

Article 41
Exporters of goods shall proceed with the goods to be exported to the competent Customs Administration and declare them in detail. Carriers towards land borders may not overpass the Customs Administrations.

Chapter Three: Postal traffic

Article 42
Goods are imported or exported by mail according to the provisions of this Law and subject the other applicable international postal agreements and local Laws in force. 

Chapter Four: Common provisions

Article 43
Several sealed packages, assembled in any way whatsoever, may not be stated in the Manifest as a single package. Containers, palettes and trailers shall be subject to the instructions given by the Chairman.
A single consignment may not be split. However, for acceptable reasons, the Chairman Assistant​​ may allow such splitting, provided that such splitting shall not result in a loss to the Treasury.  

Article 44
Provisions of Articles 31, 32, and 33 herein shall apply to the land and air transport in respect to the unloading and transshipment of goods. Drivers, captains of aircraft and carriers shall be responsible for any shortage in case of land and air transport.  

Article 45
The authority may exchange information using electronic information technology or any other means of communication for customs clearance purposes.​​

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