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Part 6 - Customs Clearance Stages

Chapter one: Customs Declarations

Article 46
When clearing any goods, even if exempted from customs taxes and duties, a detailed customs declaration, conforming to the approved forms, shall be submitted to the Customs Administration containing all the information that enable application of the customs rules and levying applicable customs taxes and duties and for statistical purposes.

Article 46 Repeated

Customs clearance may be allowed for goods before their arrival at the customs zone, according to the conditions and regulations set by the Chairman.


Article 46 Repeated

The Authority shall archive customs data and documents submitted in paper form and retain them electronically after processing. They shall have the authenticity of the original for the purpose of proof, provided that the concerned party retains the original and presents it upon request within the period specified by this law, in accordance with the instructions issued by the Chairman.

Article 47
Subject to the provisions of sub- Article 27 herein, The Chairman shall specify the documents to be attached with the Customs Declarations and the information to be contained therein and may allow the completion of the clearance procedures in the absence of any of the required documents against cash or bank guarantees or a written undertaking to submit such documents according to the stipulated conditions.  

Article 47 Repeated
The Authority may accept the required electronic documents for customs clearance, according to the conditions and regulations specified in the executive regulations of this law. Electronic documents and data shall have the authenticity of the original for the purpose of proof.​​​

Article 48
A - It is not permissible to modify what is stated in the customs declaration after its registration, and the declarant must submit a written request for correction to the director before referring the declaration for examination.
B - The Chairman, or his delegate, may settle the customs declaration records for goods after their registration through any other customs procedure that the goods have undergone.
C - Customs declarations that have not completed their processing stages may be canceled for a reason attributable to the declarant or based on their request, in accordance with the conditions, regulations, and provisions determined by the Chairman for this purpose, while retaining the information of the canceled customs declaration in the electronic system. 

Article 49
Owners of the goods or their representatives may check their goods before submitting the Customs Declaration and may take samples thereof, when necessary, after obtaining permission from the Director and under supervision of the Customs Administration. Such samples shall be subject to the prescribed customs taxes “duties”.

Article 50
No parties other than the owners of the goods or their representatives may have access to the Customs Declarations excluding competent judicial or official entities.  

Chapter Two: Examination/Inspection of goods

Article 51
Goods shall be examined after the registration of customs declarations according to the risk management department criteria and any other criteria determined by the administration, in accordance with the regulations and conditions specified by the Chairman or his delegate.

Article 52
Examination of goods shall take place at the customs Administration; however in certain cases such examination may be conducted outside the Customs Administration according to the rules laid down by the Chairman.
Transferring the goods to the place of examination, the unpacking and repacking of packages and all the other works required for examination shall be at the expense of the owner of the goods who shall be held responsible until arrival of the goods at the place of examination.
Goods placed in the customs warehouses or at the places intended for examination may not be removed without approval of the Customs Administration.
The individuals working in carrying the goods and presenting them for examination shall be acceptable to the Customs Administration. Access to the customs stores, and warehouses, hangars, sheds and yards intended for the storage or deposit of goods and to the places allocated for examination may not be authorized to any person without approval of the Customs Administration.  

Article 53
Examination shall be conducted only in the presence of the owner of the goods or his representative. Should a shortage in the contents of the packages develops, responsibility for such shortage shall be determined as follows:
53-1- If the goods had been placed in the customs warehouses in packages that are in an apparently proper condition from which it can be ascertained that the shortage in their contents had occurred at the exporting State prior to shipping, then such shortage shall be disregarded.
53-2- If the goods entering the customs warehouses or stores are in packages that are not in an apparently proper condition, the entity in charge of these warehouses or stores shall , together with the carrier , record this occurrence in the delivery report and verify the weight, contents and number of packages. It shall also take the necessary precautions to ensure safety of the goods. In this case the carrier shall be held responsible unless a reservation is indicated on the Manifest and endorsed by the Customs Administration of the exporting State in which case the shortage will be disregarded and the pursuit shall be discontinued.
3- If the goods have been admitted into the customs warehouses and stores in packages that are in an apparently proper condition then they became subject of suspicion, the entity in charge of the warehouses shall be held responsible for any shortage.

Article 54
The customs zone has the right to open packages for inspection in the absence of the owner of the goods or his representative if they refuse to attend the inspection at the specified time, despite being notified. When necessary, the customs zone shall conduct the inspection before notifying the owner of the goods or his representative, through a committee established for this purpose by the decision of the chairman's assistant, and a report shall be prepared regarding the results of the inspection.  

Article 55
The Customs Administration may have the goods analyzed by specialized agencies to verify the kind and specifications of the goods or their conformity to the applicable Laws and regulations.
Goods requiring the availability of certain conditions and specifications to be released shall be subject to analysis testing and inspection; however the Director may release them against an appropriate undertaking ensuring that they are not to be disposed of until the analysis result has come out.
The chairman’s assistant or his delegate may order the destruction of goods proven to be harmful or non-compliant with approved specifications during the inspection or analysis, at the expense of the owner and in their presence or the presence of their representatives. The goods shall be re-exported to their source if necessary, and the necessary report shall be prepared in accordance with the conditions and regulations specified by the Chairman.

Article 56
If the Customs Administration cannot verify the contents of the Customs Declaration through inspection of the goods or the documents submitted, it may suspend inspection and request necessary supporting documents.  

Article 57
Customs taxes “duties” shall be levied according to the contents of the customs declaration. Should physical inspection result in a difference discrepancy between the goods and what is stated in the customs declaration, customs taxes and duties shall be levied on the basis of this finding without prejudice to the customs' right to levy the applicable fines, when necessary, under the provisions of this law.

Article 58
 The Customs Administration may re-inspect the goods under the provisions of Articles 51 - 55 herein.

Chapter Three: Provisions relating to passengers

Article 59
Items or belongings accompanying the passengers shall be declared and inspected at the competent Custom Administrations according to the rules and practices laid down by the Chairman.

Chapter Four: Adjustment of the value

Article 60
A committee shall be formed to settle disputes over the value of imported goods between the customs zone and concerned parties, composed of employees of the authority by a decision of the Chairman or his delegate. Its task is to resolve disputes arising over the value of imported goods and it may seek the assistance of experts. Without prejudice to the importer's right to resort to the judiciary, the importer may appeal the decisions to increase the value of goods before the Value Determination Committee within (15) fifteen days from the date of registering the customs declaration or from the date of being informed by the value estimated by the administration, at his national address or through any means that provide evidence of knowledge. The decisions of this committee shall be issued by majority vote and shall not be effective until approved by the Chairman or his delegate. The importer must be notified in writing of the committee's decision in his appeal, and its decision is reasoned. 

Article 61
If a dispute arises between the authorized employee and the owner of the goods regarding the value of the goods due to differences in type, origin, or any other reason, the matter shall be referred to the Director. If the employee's opinion is not accepted  by the owner of the goods, the matter shall be referred to the Chairman or his delegate for settlement of the dispute or its referral to the Value Determination Committee.
The director may release the goods in dispute, if not prohibited, after collecting a deposit in an amount equivalent to the sum of the customs duties and taxes determined by the Customs Administration. Samples of the goods shall be temporarily maintained for reference when necessary; such samples shall be returned to the owner of the goods unless they are consumed for inspection and analysis purposes.  

Chapter Five: Payment of customs taxes “duties” and other charges and the Release of goods

Article 62
Goods shall be subject to customs taxes “duties” and may not be released unless after completion of their customs procedures and payment of customs duties and taxes according to the provisions herein.
Goods shall be delivered to the owners or their duly authorized representatives according to the procedures prescribed by the Chairman.  

Article 63
The Customs officer assigned to collect customs duties and taxes shall execute an official receipt in the form prescribed by the CPGA.

Article 64
In case of emergencies, measures may be taken to withdraw goods against special guarantees and conditions determined by a decision of the Chairman.​

Article 65
According to the conditions and rules prescribed by the Chairman, goods may be released prior to payment of the customs duties and taxes and after completion of the customs procedures against bank, monetary or documentary guarantees.

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