President

On the basis of the provisions of the Constitution, and as adopted by the People's Assembly at its meeting held on 18/9/1436 A.H., 5/7/2015, the following is issued:

Article 1

Customs infractions provided for in Articles 277, 278 Customs Act No. 38 of 2006 of the fines imposed on it in article 279 of this law in case the customs settlement is carried out during the period of operation of this law and provided that customs duties and other charges and taxes are paid according to their due rates on the date of the violation of interest. The legal consequence of the settlement contract is a fine of only 40 % of the value of the goods, which is the subject of the offence.

Article 2

Fines provided for in Articles 253 to 276 are substituted Customs Act No. 38 of 2006 A reduced fine is equivalent to only 10 percent of the fine imposed in the Customs Settlement Guide in effect on the date of the violation and with a ceiling not exceeding 100 thousand Syrian pounds if the customs settlement is carried out during the period of operation of this law and provided that customs duties and other charges are paid. Their taxes are due to their due rates on the date of the violation, with the legal benefits thereof up to the date of the settlement contract.

Article 3

Marry the customs duties and other taxes and other taxes that are completed under the provisions of this law, with their legal benefits for the public treasury, and the fines are lost 90 % of them to the public treasury and the remaining 10 % in the joint fund account. For workers in the General Customs Directorate to be subsequently distributed to eligible workers in accordance with the provisions governing the funds of this fund.

Article 4

The provisions of this law benefit from the violations achieved prior to the date of 9/07/2013, provided that no judicial rulings have been issued for which the power of the case may have been granted, except that the customs administration may accept a pledge by the student of the settlement contract that the lawsuit did not have a judicial ruling that has been granted a categoric degree under penalty. The settlement contract shall be considered null and void, and the content of the judgement shall be executed if the contrary

Article 5

Those sentenced under judicial decisions are exempted from the absolute degree of penalty fines imposed if this fine does not exceed ten thousand Syrian pounds only.

Article 6

The offences covered by the provisions of this Act, which shall be settled in accordance with its provisions, shall be exempted from the fine of the office of the truncation and that the equivalent of the value shall be ratified by foreign exchange.

Article 7

applying materials Customs Act No. 38 of 2006 The Manual for the Settlement of the Receipt or Confiscation of Goods in the Procedure of Settlement of the Violations covered by this Law except that the fine, which is to be waived, shall be reimbursed " reserved and surviving in custody and without the right to return to customs administration in case of The allowed goods have been sold or destroyed.

Article 8

This Act does not cover offences and customs offences related to:

a. Guns and their parts.

b. Drugs and what is considered by virtue of their judgment.

c. Prohibited goods designated Customs Act No. 38 of 2006 .

Dr. Oil derivatives and provisions supported by provisions Legislative Decree No. 42 of 2008 .

Article 9

The provisions of this Act shall not apply to customs offences to which settlement has been held prior to the date of its promulgation.

Article 10

The Ministry of Finance issues the executive instructions for the provisions of this Act.

Article 11

This Act is published in the Official Journal and operates for a period of six months from the date of publication.

Damascus on 20/9/1436 A.H., 7/7/2015, Birth

President

Bashar al-Assad

Lawyer Naam Al-Masri