قانون الجمارك

[:en] Privilege of customs and statute of limitations Article (173) The administration shall have the right to collect customs duties , fees and other taxes to be collected, as well as fines, compensation, confiscations and refunds on general privileges on movable and immovable property of the taxpayers until bankruptcy and in preference to all debts other than expenses . […]

[:en] Sale of goods (Article 166) (a ) The Department may sell seized goods that are perishable, deficient, spilled or in a condition which would affect the safety of other goods and installations therein. (B) With the authorization of the Director General or his authorized representative, the seized goods which are subject to a significant decrease in

[:en] Customs issues 27.13.1 – Investigation of smuggling (122 – 128) Article 122 (A) Employees of the Department shall combat smuggling and shall, for this purpose, inspect goods and means of transport and inspect persons in accordance with the provisions of this Law and other applicable laws. (B) Women may only be self-searched by customs inspectors. (C)

[:en] Customs scope Article 121 Prohibited and restricted goods subject to high customs duties, as well as other goods designated by a decision of the Director General, shall be subject to the provisions of the Customs Scope. [:ar] النطاق الجمركي المادة رقم 121 تخضع لأحكام النطاق الجمركي، البضائع الممنوعة والمقيدة والخاضعة لضرائب “الرسوم” جمركية مرتفعة

[:en] Rights and duties of management personnel Article 116 (A) The staff of the Department, while performing their duties, shall be considered judicial officers within the limits of their competences. (B) The staff of the Department shall, upon their appointment, be given a card proving the nature of their work. (C) Employees of the Department shall wear

[:en] Customs brokers Article 108 A customs broker shall be deemed to be a natural or legal person engaged in preparing, signing and submitting customs declarations to the customs office and completing the customs procedures for clearing the goods for the account of others. Article 109 GCC nationals (natural and legal) shall have the right

[:en] Service fees Article 107 Goods placed in the yards and warehouses of the Customs Department shall be subject to storage and handling fees, insurance and other services required by the process of storing and inspecting the goods in accordance with the prescribed rates. In no case shall the storage fee exceed half the estimated

[:en] Exemptions 27.8.1 – Goods exempted from taxes – duties – customs (98 – 98) Article 98 The goods agreed to be exempted in the unified customs tariff of the GCC States shall be exempted from customs taxes “duties” under this Law. 27.8.2 – Diplomatic exemptions (99 – 101) Article 99 The customs taxes “duties”

[:en] Pending status of taxes – duties – customs and refund of taxes – duties – customs – General Provisions (67 – 68) Article 67 Goods may be entered and locked to any other place inside the State without paying customs taxes “duties” provided that a cash guarantee or a bank guarantee equivalent to the