Chapter one: Customs Declarations
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.
Subject to the provisions of sub- Article 27 herein, The Director General 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.
Contents of the Customs Declarations may not be modified after registration; however, the applicant may apply in writing to the Director for correction before the Customs Declaration is referred to inspection.
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”.
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 goodsArticle 51
The designated Customs Administration r shall examine the goods wholly or partially after registering the Customs Declarations according to the instructions of the Director.
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 Director General.
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.
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.
When the Customs Administration suspects the presence of prohibited goods or goods unlike what declared in the customs documents, it shall have the right to open the packages for inspection. Such opening of packages may be authorized in the absence of the owner of the goods or his representative, if he refrains from attending the inspection at the specified time notified thereto.
When necessary, the Customs Administration may inspect the goods before notifying the owner of the goods or his representative. Such inspection may be conducted by a committee formed, for this purpose, by a decision of the Director General and a report of the findings of inspection shall be made.
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 Director General may order that the goods, proved through inspection or analysis to be harmful or not conforming to the approved specifications, be destroyed at the expense and in presence of their owners or their representatives. When necessary, such goods shall be re-exported to the source country in which case a report of the same shall be made.
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.
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.
The Customs Administration may re-inspect the goods under the provisions of Articles 51 - 55 herein.
Chapter Three: Provisions relating to passengers
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 Director General.
Chapter Four: Adjustment of the value
A valuation committee composed of staff from the Competent Authority shall be established by a decision of the Director General to settle the disputes arising between the Customs Administration and the persons concerned about the value of the imported goods. Such committee may seek assistance of experts at its discretion.
Without prejudice to the importer's right to appeal to court, the importer may appeal before the valuation committee against the decisions of increased value within fifteen days following the registration of the Customs Declaration or from the date of the valuation notice sent to him by registered mail. Decisions of this committee shall be taken by majority and shall be effective once approved by the Director General. The importer shall be informed in writing of the decision taken by the committee concerning the complaint thereof. Such decision shall be reasonable.
Should a dispute arises between the respective officer and the owner of the goods about the value of the goods due to discrepancy in description, origin or any other reason, the matter shall be referred to the director for settlement. If the director approves the opinion of the officer but the owner of the goods does not accept such opinion, the matter shall be referred to the Director General for settlement of dispute or for referral to the valuation 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
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 Director General.
The Customs officer assigned to collect customs duties and taxes shall execute an official receipt in the form prescribed by the CPGA.
When a state of emergency is declared, the Department may take precautions for removing the goods against special guarantees and conditions prescribed by the CPGA.
According to the conditions and rules prescribed by the Director General, 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.