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
.
Statute of limitations: –
(Article 174 |)
No claim or claim for refund of customs taxes “duties” shall be accepted
for more than three years.
(Article 175)
The Department may destroy records, receipts, declarations and
other customs documents belonging to each year after the lapse of five years from the completion of its
customs procedures , and shall not be obliged to present them after the expiry of that period to any of the authorities
or to provide any copy or copy thereof.
(Article 176)
Without prejudice to systems and other laws in force state, the limitation period
with respect to the management of the Customs if you have not been prosecuted on them as follows:
1 – fifteen years for the following two cases:
– a smuggling or equivalents from the date of the commission Offense.
(B) Execution of smuggling provisions and the like from the date of the judgment.
2. Five years for the following cases, unless a claim is made:
(a) Investigating violations from the date of occurrence;
(B) to collect fines and confiscations imposed on the offenses as a result of the
issuance of the fine ;
(C) for the collection of customs taxes “duties” and other charges that have not been
mistakenly received by the Customs Department from the date of registration of the declaration
. Customs
Final Provisions:
(Article 177)
a- The Director General may exclude ministries, government departments and
public official institutions from certain procedures to facilitate. Workers do not
– by the Director General of the sale of goods and objects confiscated or abandoned ministries and
official departments and public institutions of the State of the amount that it deems appropriate ,
if they express their need for me to e ha, or waived without charge by the minister or
the competent authority.
(Article 178)
The Financial and Economic Cooperation Committee of such countries shall be approved by this Law
“Law” is the system and is promulgated in accordance with the legal instrument of each State.
(Article 179)
“Law” The unified customs system in the GCC States shall, after its entry into force, replace the
customs regulations and laws in force in the Member States, and within the limits of the
constitutional rules, regulations and statutes in force in each State, and without prejudice to them.
