President

On the basis of the provisions of the Constitution, as approved by the People's Assembly at its meeting held on the date of 2/6/1427 A.H., 27 /6/2006, the following shall be issued:

Section I

Definitions and general principles

Article 1

The words and phrases contained in this Law shall mean the meanings set forth in each of them:

Article 2

a. It happens. In the General Directorate of Customs, a board of directors consists of:

The Council shall be entitled to use a representative of any other public or private party in respect of the subject matter of that entity and shall have the right to express an opinion without the right to vote.

b. The Governing Council has the following functions:

- Propose strategic and planning policies to improve management level.

- Examination of the topics related to customs legislation and ways to develop them.

- Examine ways to simplify and modernize customs procedures.

- The study of what the Minister refers to is an important topic.

- Monitor and follow up on the implementation of strategic policies and annual plans.

- Approval and follow-up of development programmes in the customs sector.

- To study the draft annual customs budget to be submitted to the Minister for approval in accordance with the laws and regulations in force.

- Access to contracts and important projects in customs prior to their submission to the national authorities for approval and the approval of the decisions issued by the Director General of Customs, which has the status of continuity and permanence.

C) The decisions of the Council shall be taken by the majority and shall be submitted to the Minister for approval or appropriate decision.

d - The Council shall hold its regular meetings on a monthly basis and shall hold its extraordinary meetings whenever the need arises at the invitation of its President or at the request of the majority of the members.

e The holding of the Council shall be valid only in the presence of the President and most of its members.

Article 3

The provisions of this Law shall apply to the customs area, which includes the territory subject to the sovereignty of the State and its territorial waters.

Article 4

All goods pass through the customs line shall be subject to the introduction or removal of the provisions of this law and customs regulations.

Article 5

All customs procedures shall take into account the principles of simplification, public transparency and transparency. In application of these principles, customs administration shall adopt modern methods and advanced and sophisticated systems regarding the operation of customs transactions, especially on the one hand:

1- Acceptance of payload data and authorization of goods and other documents and information relating to them electronically.

2- To authorize direct delivery of the goods received or to allow the shipment of the exported goods prior to the completion of their customs procedures within certain conditions determined by the Customs Department.

3- Quick, simplified and selective inspection of goods, whenever customs see a need or benefit from access to sampling.

4- :: Adoption of the system for the inspection of goods and their documents after release.

5- To mainstream the use of electronic exchange of information and the development of customs processes and procedures in a paperless environment.

6- To simplify and facilitate the payment of customs duties through credit accounts, bank guarantees and other means of payment that would facilitate and revitalize the trade movement.

The application of customs procedures provided for in this article takes into account the principle of the need to facilitate trade without prejudice to the effective control of customs, and is guided by modern methods of risk assessment and management.

Article 6

Public customs administration shall take into account the publication of customs laws, regulations and decisions, including those related to tariff amendments and other customs measures and procedures, by publishing them in the Official Gazette and, where appropriate, in the national media, including the means Electronic.

Part two.

Customs Service field

Article 7

Customs services shall operate on the customs and customs grounds and shall also exercise their powers over the territorial waters, lands, lakes, rivers and channels within the conditions set out in this law.

Article 8

Services, offices and customs posts shall be established and repealed by decision of the Minister.

Article 9

The terms of reference of the services, offices and customs posts shall be established and the working times shall be organized by decision of the Director-General.

Article 10

Subject to the provisions of article 78 of this Law, A for procedures required by data or customs transactions in Chambers Competent Customs.

Section III

Customs tariff application principles

Article 11

Goods in or out of the territory of the Syrian Arab Republic shall be subject to customs duties, fees and other taxes in force, except as excluded or exempted under the conventions or provisions of this law or other legal texts.

Article 12

Taking into account the provisions of Articles 13 and 14 of this Law, ordinary tariff charges shall apply to the goods of all States.

Article 13

Preferential tariff charges are applied to the goods of some States in accordance with the conventions held for this purpose and within the limits of their provisions.

Article 14

Under the decree imposing a maximum tariff, no more than a normal tariff on the goods of some countries may be imposed.

Article 15

Customs duties are imposed, amended and repealed by decrees on the proposal of the Tariff Board, which consists of:

Minister: President

Ministers of Economy, Trade, Industry and Director General: Members

The Board meetings are attended by the Director for Tariff in the Department of Customs as Rapporteur.

Article 16

Under the proposal of the Tariff Board, the imported goods may be subject to a compensation fee in the following two cases:

1- When goods in the country of origin enjoy a direct subsidy upon export.

2- When the price of goods in one State is reduced by means of dumping.

Rule 17

The customs tariff decrees shall establish the date of effectiveness of the Customs Tariff, which shall not be the date previously issued or become a window from the date of publication in the Official Journal.

Rule 18

Authorized goods shall be subject to the situation in consumption or for export to the fee tariff in the date of the recording of their detailed statements unless otherwise provided in the amended decrees of the definition.

As for the goods that are authorized for exportation and which the charges were issued for before they are entered into the customs campus, the part that has not yet entered the customs campus is subject to the definition of the window at the time of its entry into it.

Rule 19

When the fee is to be liquidated on the goods deposited in the warehouse because of the expiration of the deposit period and the failure to obtain a regular extension, the tariff texts shall apply on the day of the expiry of the deposit.

Goods withdrawn from the warehouse are subject to an illegal or perceived deficiency in the review of the warehouse accounts for tariff charges in the date of the last release, the date of discovery or the date of occurrence, if possible, above.

Rule 20

The suspended goods are charged according to the statements of undertakings which are guaranteed and whose owners did not submit to customs services for payment, subject to the tariff fee, which is subject to the date of registration of such data or the expiration date of the deadlines granted to them higher.

The goods provided by the owners of the relationship to the Customs Service with a view to placing them in consumption shall be applied to them in effect in accordance with article 18 of this Law.

Rule 21

Goods outside the free zone shall be subject to consumption for tariff charges in accordance with article 18 of this Law.

Rule 22

Smuggled goods, or in their judgment, are subject to tariff charges in effect at the date of discovery of smuggling or the date of its occurrence if it can be determined or the date of settlement settlement, which is higher. If a judgement is not concluded prior to the reconciliation settlement, the fees guaranteed by this provision shall be adopted.

Rule 23

The goods sold by the Customs Service for the consumption situation in accordance with the provisions set forth in this Law shall be applied to the Customs Tariff on the day of sale.

Rule 24

a. The tariff shall apply to goods subject to a relative fee according to the value of such goods in the case provided to customs for the performance of duties.

b. In order to apply the provisions of this article, customs may permit the separation of the section of the goods that has been defective or damaged by factors acquired prior to the recording of the detailed statement.

C) Goods affected by a defect or damage may be subject to customs duties in accordance with the status provided, or re-exported, or are destroyed at the expense of their owner in accordance with the assets.

Rule 25

The provisions of Articles 18 to 24 shall apply to all other duties and taxes that are met by the customs administration unless there is a contrary legal provision.

Rule 26

1- Every stakeholder is entitled to apply to the Customs Department with a written request to inquire about a customs procedure relating to the classification of certain goods or the rate of fees, or the extent to which they are exempted from fees or to be informed of the rules, rules of origin, or other measures and procedures Customs systems are in force.

2- The relevant subjects and information required in accordance with the provisions of the preceding paragraph shall be answered by the customs administration stakeholders within a period not exceeding 15 days from the date on which the application is registered and to the extent that it does not disclose information of a confidential nature or of a third party.

Section IV

Restriction and prevention

Rule 27

All goods entering or coming out of the territory of the Syrian Arab Republic shall be submitted to the competent customs office and shall be submitted in a statement as determined by the Customs Department. Except for the following:

a. Ships and aircraft whose registration and removal procedures are subject to a special order issued by the Ministers of Finance and Transport.

b. The containers listed above are referred to in article 53 of this Law, which is recharged by recharging them under the Manviste confiscated.

The office to which the statement is submitted at the insertion is the closest office of the border.

Rule 28

Ships are prohibited, whatever their cargo, to dock only in the circumstances arising out of a maritime emergency or force majeure and, in this case, the lifters must know the nearest customs service without delay.

Rule 29

Ships carrying a cargo of 200 tons of sea shall be prohibited from transporting restricted, prohibited or subject to high rates or the prohibited goods referred to in article 1 of this Law within the maritime customs domain.

Rule 30

Ships carrying cargo of 200 tons transporting goods from the types referred to in article 29 are prohibited from navigating or changing their views within the maritime customs domain except in circumstances arising from a maritime emergency or force majeure, and in this case the authorities should know the authorities. Competent to notify the nearest customs service without delay.

Rule 31

Aircraft are prohibited from crossing borders other than designated places, taking off or landing at non-airports that exist In it. Customs services except in cases of force majeure and the aircraft commanders in this case may know the nearest civil aviation authority, customs station or other public forces and do so without delay to a report of the Customs Service, supported by the notified entity.

Rule 32

The prohibited or restricted goods that are declared in real name shall not be reserved for the goods that are authorized to enter abroad and the goods that are authorized to release are returned to the inside unless they are allowed to be exempted from prevention or restricted in both cases.

The prohibited goods are prohibited and if stated in their real name unless there is prior authorization to enter or remove them, if such authorization is obtained later, the goods are allowed to be entered or taken out after the settlement of the violation.

The suspension of import or export on leave, licence, certification or any other document obliges the Customs Service not to permit the completion of customs treatment prior to obtaining such documents.

Rule 33

a. All foreign products bearing the mark of a factory, a store, any name, signal or indication that these products have been manufactured in the Syrian Arab Republic or have been manufactured in the real country of origin, whether such markings on the goods are prohibited, are prohibited. A mother on her shell or on her poems (her belts). Local products bearing the mark of a factory (brand), a store or any name, signal or connotation that are important to the fact that these products are foreign manufactured are also prohibited.

b. Excluded from the provisions of the preceding paragraph are the canisters that are imported for packaging into Syrian products by a local factory, which holds a concession from the foreign company, the label of the foreign margin.

Rule 34

The entry of foreign goods that do not meet the conditions set forth in the laws and regulations of the protection of origin or property shall be prohibited unless the competent authorities agree to lift such a ban in accordance with the conditions established by them.

The prohibition in this article and in article 33 applies to the pending conditions of fees under section VIII.

Rule 35

The Director-General shall, by decision, establish the rules for the packaging of certain goods.

Section V

merchandise tokens

Source-Source-Type-Value

Rule 36

Imported goods shall be subject to proof of origin and shall be determined by decision of the Minister of established rules of origin and conditions of proof and exemption from such evidence.

Rule 37

Non-country imported goods after their consumption status in that country shall be applied to the tariff of the country of origin or the source country whichever is higher.

If the goods are manufactured In the country of origin, the definition applied to the country of origin or the country of the satellite According to the degree of manufacture, according to the rules established by decision of the Minister.

Rule 38

a.

1- Similar resolutions are issued to classify the goods that do not have a mention in the tariff table by a decision of the Director General published in the Official Journal.

2- Bend notes are issued with the classification of goods that can enter into more than one item in the tariff table from the general manager.

b. Taking into account the information contained in the interpretative commentary to the definition issued by the League of Arab States, the additional explanations of the customs definition and the conditions applied to it shall be issued for the general term with resolutions specifying the entry into force of them.

Rule 39

1- The value to be declared in the import of the consumption situation and the outstanding status of fees is the value of the transaction, i.e. the price actually paid or payable upon the purchase of such goods for export to Syria, adjusted to the following costs, to the extent that the buyer has failed to include in the fee. Price:

a. The cost of shipping goods until their arrival in Syria.

b. The costs of transportation, loading, unloading, charges and other services related to the shipment of goods until their arrival in Syria.

C) The cost of securing goods until they arrive in Syria.

d - Commissions and brokerage except purchase commissions.

e fare or the cost of containers, parcels or other packing units which, with the cost of the goods concerned, are considered one unit for customs assessment purposes.

And - The cost of packaging, both in terms of work and materials.

g The value of the following goods and services provided by the buyer directly or indirectly, free of charge or at reduced cost, to be used for the production and sale of imported goods for export, and to the extent that such value has not been made in the price paid or payable, and shall be prorated:

- Materials, components, parts and similar elements entered into the composition of the goods.

- Tools, templates, founds and similar items used in the production of the goods.

- Materials consumed in the production of the goods.

- Engineering, development, artwork, design work, planning and drawings carried out in a country other than the importing country and necessary for the production of imported goods.

h The proceeds and licensing rights of the goods subject to evaluation and which the buyer has committed to pay either directly or indirectly is a condition in the sale of the goods when such proceeds and rights are not included in the price paid or payable.

i The value of any benefit to the seller directly or indirectly from the proceeds of any resale, action or use of the goods by the buyer.

The customs value does not include the following elements provided that they are separate from the price actually paid or payable for imported goods:

a. The goods for transporting goods after their arrival in Syria.

b. The expenses related to construction, processing, installation, maintenance and technical aid, which are carried out after the importation process in respect of imported goods such as equipment, machinery and industrial equipment.

C) Interest paid as a result of a financing contract signed by the buyer for the purchase of imported goods, whether this funding has been achieved by the seller or by another person, with the funding contract being held in writing.

d - Costs related to the right to reproduce imported goods in Syria.

e Procurement commissions paid by the importer to his agent for representation of the buyer in order to purchase the goods to be evaluated.

And - Transfer of production shares and other performance of the buyer to the benefit of the seller, which is not related to imported goods.

g Taxes and taxes imposed in Syria.

2- understands "the price actually paid or payable" in the first paragraph of item 1 of this article, the full price that the buyer or the buyer will do for the seller or for the latter to meet the imported goods and includes payments made or which will be made as a condition for the sale of the goods The buyer was imported by the buyer or by the buyer in favour of a third person against the seller, and the payment could be made in cash or by means of a document or negotiable document, as it could be done directly or indirectly.

3-

a. The value of the transaction for the goods to be disclosed proves that the original purchase bill and other documents relating to the expenses of shipping, warranty, other expenses and the burden of the goods must be highlighted.

b. The invoice must include, in a mandatory form, the name of the seller and the buyer, the price actually paid or payable, and a full description of the goods, including the amount made, and accepted the invoice, whether printed on the typewriter or by computer or by means of a remote transfer. Electronic, whether it carries a live signature or a signature done by means of automatic or electronic means.

The Director General of Customs shall issue executive instructions governing the application of the provisions of this paragraph.

C) The Customs has the right to claim that contracts, correspondence, bank credits and other documents it deems appropriate to prove the value, without restricting their right to doubt the truth of the invoice submitted or the validity of the statement, apply in this case the provisions of article 40.

d - If the value of the goods in the invoice is translated into a foreign currency that is converted to the local currency on the basis of the exchange rate in effect at the date of registration of the detailed statement, which is determined by the Central Bank (s) every three months to this end and communicated it to the customs administration to be effective. Since the first day of every quarter.

e A requirement to determine the customs value (in accordance with item 1) of this article:

a. There shall be no restriction on the conduct or use of goods other than restrictions by the buyer:

- It is imposed by law or public authorities in Syria.

- That determines the geographical areas where the goods can be resold.

- It has no material effect on the value of the goods.

b. The sale or price is not linked to a particular condition or subject to the fact that its value cannot be determined for the goods being assessed.

C) The seller was not entitled to any part of the proceeds of resale, disposal or use at a later stage by the buyer, directly or indirectly, unless the appropriate modification of the value could be made in accordance with the provisions of paragraph 1 (i) of item 1 of this article.

d - To be neither the buyer nor the seller, whether natural or legal persons (moral) associated with one or more of the following:

1- If one of them works for the other.

2- If they are legally recognized as partners at work.

3- If one of them has, directly or indirectly, at least 5 % of the shares and shares that give him the right to vote for the other.

4- If one of them supervises the other directly or indirectly.

5- If both are directly or indirectly subject to the supervision of a third person.

6- If they supervise together, directly or indirectly, a third person.

7- If one of them is a director or an official of a subordinate institution.

8- If they were relatives up to third grade.

Persons with a working relationship are considered to be the sole agent, sole distributor or privileged owner of the other, together if applicable to one or more of the above cases.

e The existence of a link between the buyer and the seller in accordance with the provisions of paragraph (d) above does not consider the value of the transaction to be acceptable, unless customs prove that this connection has affected the price and, in this case, customs would inform the importer of the reasons for the impact of the correlation on the price and the availability of the price. It has the scope to respond to it within the time limit set out in article 40 below, and the reporting of such reasons shall be in writing if the importer so requests.

And - The value of the transaction is accepted in a sale between persons associated with the provisions of paragraph (d) above and the goods are assessed according to the provisions of this article when the importer, on his own initiative and for comparison purposes only, proves that this value is very close to one of the following values:

- The value of the transaction for identical or similar goods, respectively, in accordance with articles 41 and 42 below, sold for export to Syria, for other buyers not associated with the seller, within 30 days before or after the date of import of the goods being assessed.

- or the customs value of identical or similar goods, respectively, in accordance with the provisions of Articles 44 and 45 below.

When applying these values, which do not accept any alternative values, take into account various differences in commercial levels, levels of quantities and other elements in item 1 of this article, in addition to the costs to be borne by the seller in respect of which there is no link between it and the buyer, or Costs not borne by the seller in the vendors in which the seller and the Char are associated.

Rule 40

1- If customs indicate that there are reasons to doubt the validity of the statement of customs value in accordance with the provisions of article 39 of this Law, and before applying any other article of this section, to inform the importer in writing of what these reasons are, and the right to respond to it within a period of not more than thirty One day from the reporting date.

2- After the receipt of the return of the goods, or after the expiration of the deadline mentioned in the preceding paragraph, the customs issue a written decision in the disputed case based on the rules for determining the value set forth in article 39 of this Law and informing it to the owner of the goods.

3- In the event that the author rejects the assessment decision referred to in the preceding paragraph 2, the dispute shall be referred to the arbitral tribunal provided for in chapter IV of Part VII of this Law.

4- The importer or any other person who pays the fee shall not be fined for merely objecting to the assessment decision before an authority in the customs administration or to any judicial authority, and shall be informed of the decision of each authority considering the objection.

5- The assets listed in this article shall apply in the event of recourse to the assessment rules specified in the subsequent articles.

Rule 41

1- In the event that the customs value of imported goods cannot be determined in accordance with Article 39 above, the acceptable customs value is the value of the transaction for matching goods exported to Syria within 30 days before or after the date of export of the goods to be evaluated.

2- When applying this article, the value of the transaction is used on matching goods in a sale at the same commercial level and in the same amount as the goods that are assessed primarily to determine the customs value. If there is no such deal, the value of the deal is used for matching goods sold at a different commercial level and/or in different quantities with modification to take account of differences in commercial and/or quantity, provided that such modifications are possible on the basis of proven evidence that clearly demonstrates the reality and accuracy of the amendment. Whether the adjustment has increased or decreased quantity.

3- Where the costs and burdens referred to in items (A, B, c) of paragraph 1 of Article 39 are included in the value of the transaction, this value is adjusted to take into account the significant differences in these costs and burdens between imported goods and goods as a result of differences in distances and means of transportation.

4- If multiple matching goods are found with different values, the lowest of these values is to determine the customs value of the goods to be evaluated.

Rule 42

1- In the event that the customs value of imported goods cannot be determined in accordance with articles 39 and 41 above, respectively, the acceptable customs value is the value of the transaction for similar goods exported to Syria within 30 days before or after the date of export of the goods to be evaluated.

2- When applying this article, the value of the deal is used on similar commodities in a transaction at the same commercial level and roughly the same amount of goods that is being evaluated, to determine the customs value, so if there were no such sales, the value of the deal was used for similar commodities sold at a commercial level. Different and/or in different quantities adjusted for differences in terms of trade and/or quantity, provided that such modifications are possible on the basis of proven evidence to clearly demonstrate the reality and accuracy of the adjustment, whether the adjustment has increased or decreased the quantity.

3- Where the costs and burdens referred to in items (A, B, c) of paragraph 1 of Article 39 are included in the value of the transaction, this value is adjusted to take into account the significant differences in these costs and burdens between imported goods and similar goods as a result of differences in distances and means of transportation.

4- If you find several similar goods with different values, the lowest of these values is to determine the customs value of the goods to be evaluated.

Rule 43

In the event that the customs value of imported goods cannot be determined by the provisions of Articles 39, 41 and 42, above, respectively, the customs value is determined by the provisions of Article 44. If the customs value could not be determined by this article, it would be determined according to article 45 only if the order of application of articles 44 and 45 was reversed at the request of the importer.

Rule 44

In the event that the customs value of imported goods cannot be determined in accordance with the provisions of Articles 39, 41 and 42 above, the acceptable customs value shall be, respectively, as follows:

1- If imported goods or imported goods are sold inside or similar to imported goods in Syria, the customs value of the imported goods is assigned to the unit price in which they are sold to a party that is not associated with the seller, the same imported goods or imported goods or Similar, in the largest total amount within 30 days before or after the date of import of the goods being assessed, following the following deductions:

a. Commissions that are usually paid or agreed to be paid, or additions that are usually added for profit and the general expenses incurred for selling goods of the same brand or type within Syria.

b. Transport and warranty costs and associated costs within Syria.

C) Customs and other duties and taxes due in Syria due to the importation or sale of goods.

d - Where applicable, the costs and burdens referred to in items (A, B, c) of item 1 of Article 39.

2- Taking into account the provisions of item 1 of this article, if the imported goods themselves or the corresponding or similar goods are not sold in Syria within 30 days before or after the date of import of the goods being assessed, the customs value is assigned to the price of the unit with the sale of the same goods Imported or imported goods imported or similar to their status of import, at the earliest date after the importation of the goods being evaluated but 90 days prior to this import.

3- Taking into account the provisions of items 1 and 2 of this article, if the imported goods themselves or the corresponding or similar goods have not been sold in Syria, in their case of import, the customs value, if requested by the importer, shall be assigned to the unit price in which imported goods are sold after processing In the largest total amount, to another party inside Syria not associated with the seller, the requirement to settle the value added as a result of the said processing, as well as the deductions provided for in item 1 of this article.

Rule 45

a. In the event that the customs value of imported goods cannot be determined according to the provisions of Articles 39, 41, 42 and 44 above, the customs value of the imported goods shall be attributed to the "calculated value of the goods".

b. This last value consists of a total of:

1- Cost or value of materials, manufacturing and other processing works used in the production of imported goods.

2- Profit and overhead charges equivalent to the amount usually reflected in sales of goods of the same category or type of cargo being assessed and manufactured by producers in the exporting country to export to Syria.

3- Wages, costs and expenses related to the shipment of imported goods, including transportation, loading, unloading, crowship, warranty and other services related to the shipment of goods until their arrival in Syria.

C) No non-resident person may be required to submit any account or other record for the purposes of determining the calculated value or to permit access to it, but customs may verify the information provided by the goods product for the purpose of determining customs value according to the provisions of this article in another country with the consent of the product Provided sufficient notice is given to the authorities of the country concerned and the latter does not object to the investigation.

Rule 46

a. In order to apply the previous evaluation rules you consider:

1- "Matching goods" goods that correspond to goods that are evaluated in all respects, including physical characteristics, quality and fame, and minor differences in appearance do not exclude goods compatible with the definition of conformity of goods and require the corresponding goods to be of the same origin and source of goods being evaluated.

2- "Similar goods" goods that have properties and physical components similar to goods being assessed and able to perform the same functions and commercial standing, taking into account quality, fame and trademarks in determining whether the goods are similar, and requiring similar goods to be of the same origin and source of goods being evaluated.

b. The expression "conformity goods" and "similar goods", depending on the case, does not include goods that reflect or reflect engineering, development, artwork, design work, plans and fees for which no amendments have been made under the last section of article 39 (g) of paragraph (g).

C) The goods produced by another person are taken into account only when there are no matching goods or similar commodities produced by the same person who produces the goods that are being evaluated.

Rule 47

1- In the event that the customs value of imported goods cannot be determined in accordance with articles 39, 41, 42, 44 and 45, respectively, the value shall be determined based on the data available in rational means consistent with the general principles and provisions of the international conventions in force in Syria.

2- The determination of customs value under the provisions of the preceding paragraph cannot be attributed to the following elements:

a. The sale price inside Syria for the goods produced in it.

b. A system that notes the adoption of the highest value is one of two acceptable values for customs assessment targets.

C) Price of goods in the internal market of the country of export.

d - Production costs other than those calculated and specified for goods that are identical or similar in accordance with the provisions of Article 45 above.

e Prices of goods sold for export to a third country.

And - Minimum custom value.

g The arbitrary or moot values.

3- The importer must be informed in writing, at his request, of the customs value, under the terms of this article and the method adopted to determine each value.

Rule 48

1- The procedures for determining the customs value of imported goods shall not be converted without the right of the importer to receive his goods if sufficient monetary guarantees are provided to be accepted by customs to cover fees that may be imposed for final imposition in addition to the fine, if necessary.

2- Customs shall maintain samples of the goods released prior to the final determination of their value and these samples shall be returned to the owner unless consumed in the examination or analysis.

Rule 49

All information provided to customs with respect to the assessment of the goods, whether such information is confidential in nature or on the basis of confidential, and shall not be disclosed without special permission, except for the answer of requests issued by the competent judicial authorities, shall be fully confidential.

Rule 50

The Director-General of Customs shall determine the assets of the application of the rules for the evaluation of the goods provided for in the preceding articles, as well as the assets relating to special cases not expressly covered by these Rules, taking into account the explanatory notes of the rules of customs evaluation issued by the World Trade Organization.

Rule 51

Each statement shall be annexed to an original list (invoice) certified by the Chamber of Commerce or by any other body designated by the decision of the Director General in order to prove the validity of prices and origin, and such lists must be certified by consular missions when they are in the city to be issued by the Customs Service and to the Customs Service. Claim documents, contracts, correspondence and others relating to the transaction without complying with the same or in the lists themselves and without prejudice to the discretion vested in them.

The Customs Department has the right to waive the certified list or its provisions mentioned above in whole or in part and shall be entitled to accept separate documents of proof of origin and value by a decision of the Director General for that purpose.

The date of the invoice is required to be proportionate to the date of shipment of the goods and, if the dates given vary, the acceptance of the invoice shall not be acceptable unless the delay justifies an acceptable justification.

Rule 52

The authorized value of export is the value of the goods at the time of registration of the customs statement plus all expenditures until the goods are discharged from the border.

This value does not include:

1- Export fees and taxes.

2- Internal taxes, excise taxes and others recovered when exporting.

Section VI

Import and export

Chapter I

Import

1. Transport by sea

Rule 53

a. The maritime carrier shall inform customs and port management more than 24 hours prior to the arrival of the ship in order to make the customs and port management arrangements necessary for the reception of the goods.

b. All goods returned by sea must be registered and if sent to free zones in the statement of tonnage (Manifst).

The statement of tonnage must be lonely, and the signature of the ship's master must be carried out, and include the following information:

-Name, nationality and registered tonnage of the ship.

-The types and weight of the goods and the weight of the caraveets if the goods are present and if the goods are forbidden, they must be remembered for their real name.

The number of parcels and pieces and description of their covers, marks and figures.

-The name of the shipper and the consignee.

-The ports from which the goods were shipped.

C) Upon entering the customs domain, the master of the ship shall stand at the first request by customs officers to indicate the original load of his visa, which must be in conformity with the declaration specified in paragraph (a) of this article and to hand them a copy of it, as it must provide to the customs services upon entering the ship. Harbour as well:

- The single load statement and, if necessary, its initial translation.

- The statement of the cargo of the ship's supplies and the baggage of the seafarers and their goods.

- A list of passengers and all documents and shipping containers that may be required by the Customs Service to apply customs regulations.

- List of goods to be discharged at this port.

- A list of containers to be unloaded at Syrian ports with a view to recharging them by sea from the same port, including container numbers, measurement, bullet numbers, weight, existing weight, port of freight and the port of Tartarma, as an indicator of the maritime detachment.

d - The documents mentioned shall be submitted within thirty six hours of the entry of the port of the ship and shall not be counted within this period of official holidays.

e It can be an electronic payload statement.

The Director-General shall specify the number of copies to be submitted for the statement of tonnage and the procedures to be taken primarily for the reception of the goods.

Rule 54

If the payload statement is for ships that do not have regular flights or have no port navigation agents or are sailboats, it must be an indicator of the customs of the port of lading.

Rule 55

Ships and all other means of water may be unloaded only on the ports where customs are located, and any goods may be unloaded or transferred from one ship to another, except with the written consent of the Customs Service and the presence of its staff.

Unloading and moving from one ship to another during the hours and within the conditions set by the Customs Department.

Rule 56

The shipmasters or their representative from transport companies, maritime agents and others are responsible for the shortage of objects or parcels or their contents, or in the amount of space, until the goods are received at customs stores, warehouses, or by their owners when they are allowed to do so. Take into account the provisions of article 79 of this Law.

The Director-General shall, by decision, set out the proportion of tolerance in goods that are increased or decreased, as well as the partial deficiency in the goods from natural factors or as a result of the weakness and flow of the contents of the goods.

Rule 57

If there is a shortage of the number of pieces or parcels that are not included in the loading statement, or if there is a shortfall in the amount of the goods, which exceeds the percentage that is tolerated in accordance with the decision of the Director General, the master of the ship or the representative of the ship may justify this deficiency and support it with proven documents and, if not, The submission of such documents immediately may give a deadline of not more than six months for the submission of a guarantee that the rights of the customs service will be guaranteed.

2. Transport by land

Rule 58

Imported goods should be driven by land from the border to the nearest customs office, and their carriers must require the road or order leading directly to this office and designated by a decision of the Director-General to be published in the Official Journal.

It is prohibited for carriers of such goods to exceed the customs office without a licence or to place them in houses or other places prior to submission to this office.

If necessary by decision of the Director General and after taking the opinion of the Ministry of Economy and Trade, some goods may be allowed to be entered through other routes according to the regulation issued for this purpose.

Rule 59

Upon arrival at the customs office, upon arrival at the customs office, the shipping list or the road sheet, which shall be signed by the transport driver and approved by the transport company if found and organized according to the conditions specified in Article 53 of this Law, shall be added to the value of the statement. The goods.

The Minister shall issue a decision setting out the exceptions to this rule and shall be published in the Official Journal.

The list of lading or road paper shall be attached to the documents furnished in accordance with the conditions set by the Customs Department.

3. Air transportation

Rule 60

The captain of the plane has to take her since the border crossed the designated air routes.

Rule 61

The goods transported by aircraft shall be carried out in the statement of tonnage and signed by the commander of the aircraft, and this statement should be regulated in accordance with the conditions set out in article 53 of this Law.

Rule 62

The Commander of the aircraft shall highlight the statement of tonnage and the lists provided for in article 53 of this Law to the Airport Customs Service at the first request.

These documents must be submitted to the airport customs service and translated as appropriate upon the arrival of the aircraft.

Rule 63

The unloading of goods and their delivery from aircraft shall be prohibited during the course of the route, but the aircraft commander may order the delivery of the goods if it is necessary for the safety of the aircraft to inform the Customs Service as soon as it has landed.

4. General provisions

Rule 64

The provisions of articles 55, 56 and 57 of this Law apply to transport by land and air in connection with the unloading and carriage of goods from one transport to another, and drivers, aircraft commanders and transport companies are responsible for the lack of ground or air transport in the application of this law.

Chapter II

Exporting

Rule 65

Every ship, train, car, aircraft, aircraft or any other means of transportation are prohibited from leaving the country without providing the Customs Service with a payload statement that complies with the provisions of article 53 and all documents referred to in that article and for the departure permit, except in cases which shall be determined by decision of the Director General.

Rule 66

The goods for export should be referred to a competent customs office for detailed authorization.

It is prohibited for carriers towards land borders to bypass offices or customs posts without authorization or to take other routes in order to avoid such offices or outposts that the goods subject to the customs domain officer take into account the provisions decided by the Customs Department.

Chapter III

Transportation by mail or by mail

Rule 67

The goods are imported and issued by mail or by mail in accordance with the Arab and international postal conventions and the legal texts in force.

Chapter IV

Joint provisions

Rule 68

shall not be mentioned in the statement of tonnage or in his/her place, several parcels locked and set in any manner whatsoever as a single package.

The containers, topplets and trailers are taken into account with instructions issued by the Customs Department.

Section VII

Customs clearance stages

Chapter I

Customs data

Rule 69

A detailed statement must be submitted to the Customs Service when any goods are free of charge and tax, including all information that enables the application of the regulations in force and the fulfilment of fees and taxes or for statistics, except for those specified by decision of the Director General.

Rule 70

The Director-General shall determine the form of the data, the number of copies and the information it must contain and the documents attached to it.

The statement records and mentions the date of its registration and the annual serial number after verification of the conformity of the provisions of this law.

Rule 71

In the detailed statement, goods for more than one load statement may be mentioned in accordance with instructions issued by the Director-General.

Rule 72

The customs statements may not mention several parcels that are closed and set in any way that they have been one.

The instructions on containers, tablets and trailers shall be taken into account by the Director General.

Rule 73

The customs statements may not be amended after their registration. However, the applicant can apply for correction in respect of number, measurement, weight or value, provided that the application is submitted prior to the referral to the inspection device and within 24 hours of submission of the statement.

Rule 74

Customs services are entitled to cancel data within fifteen days of their registration if the fees and taxes due to the goods mentioned do not result in them or if the stages of the clearance of the goods are not completed because of their sponsors.

The customs services also have the right to agree to cancel the statements at the request of their sponsors, as long as they have not paid the fees and taxes due to them, and in the case of a breach or disagreement that would allow cancellation only after the termination of the violation or the resolution of the dispute.

In the previous two cases, the Customs Service has the right to request the inspection of the goods and that this inspection will take place in the presence of the presenter after he has been informed of assets and in his absence if he fails to attend.

Rule 75

The goods owners or those who are represented by law shall examine their goods prior to the submission of the detailed statement and, if necessary, taking samples after obtaining a licence from customs services provided that they are carried out under their supervision.

The samples taken are subject to fees and due taxes.

Rule 76

Non-owners of goods or those who are represented by law shall not have access to customs data and shall be discouraged by the competent judicial or official bodies.

Chapter II

Commodities Preview

Rule 77

After the detailed data is recorded, the Customs Service checks the goods in whole or in part according to the customs instructions issued by the Customs Department.

Rule 78

a. The goods are inspected on the customs campus, and in some cases they are allowed to be conducted outside this campus on the basis of a request from the owners of the relationship and at their expense according to the rules set by the Customs Department.

b. The transfer of the goods to the location of the inspection, the opening and repackaging of the parcels and all other work carried out by this inspection are at the expense of the applicant and his or her responsibility.

C) Goods that have been placed in customs stores or in designated locations shall not be transported without the approval of the Customs Service.

d - Personnel should be in the transportation and supply of goods, who meet the requirements set by the customs administration, and no person may enter warehouses, customs warehouses, hangars, sheds and yards for the storage or deposit of goods, and places prepared for the crossing, without any resources. Customs Service.

Rule 79

The inspection is carried out in the presence of the presenter or legal representative of the statement, and when there is a lack of content in the parcels, the following is the responsibility of the following:

1- If the parcels have entered the customs stores or the warehouses with a proper prima facie case, the deficiency in the source country prior to the shipment shall be confirmed by the absence of liability.

2- If the parcels entering customs stores or warehouses are in a prima facie case, the body invested for these customs stores or warehouses shall, together with the Customs Service and the carrier, prove the case in the receipt record and verify its weight, contents and on the basis of the case. The invested body shall take the necessary measures for the safety of its preservation.

The carrier is liable unless it emerges in evidence that it is receiving the parcels and their contents, as they were seen when they entered warehouses or warehouses.

3- If the parcels are put in a proper virtual state and then have become a quasi position after they have entered the warehouses or warehouses, the investor should be in a position to verify that there is a lack of or change in charge of that.

Rule 80

a. The Customs Service has to open the parcels for inspection when there is suspicion of prohibited goods or violations of what is contained in customs documents if the owner of the relationship or the person who is legally represented does not attend the inspection at the specified time, and when serious reasons warrant the excess wheel, the manager may decide. The conduct of the inspection prior to the communication of the author or legal representative of the Committee constitutes a commission for that purpose.

b. The Committee holds a record of the adjustment result.

Rule 81

The Customs Service has the right to analyse the goods with an analyst that is adopted by the Customs Administration to verify its type, configuration or conformity with the regulations.

Rule 82

The Customs and Relation Service may object to the outcome of the analysis before the arbitral tribunal provided for in article 89 of this Law, which decides on the dispute after the appeal of an analyst's opinion or more chosen by this Committee.

The rules governing such procedures and analysis are determined by decision of the Minister.

Rule 83

1- If other legal texts in force require special conditions and specifications and required analysis or sampling, this must be done prior to the release of the goods.

2- The Customs Service has the right to destroy goods that are proven to be harmful at the expense of their owners and for their presence or those who represent them legally and if they want to be exported at a time limit specified by the Customs Service, provided that this is done from where they entered, and not from elsewhere. To the Syrian territories. In case of their failure to attend or re-export after being notified in writing, the destruction shall take place at their expense and shall be carried out with the necessary record and shall be fined for the impairment of the expenses of the destruction. They are prosecuted for the expenses mentioned in accordance with the law on the collection of public funds.

If the goods cannot be destroyed and found to pose a threat to security, health or public safety, they are considered to be prohibited goods and require their owners to re-export them under penalty of customs and penalty.

Rule 84

The cover of goods with relative (value) tariff is subject to the fees of these goods. Unless they are found to be reusable, they are subject to the fees and taxes applicable to these casings according to their own tariff items separately from the goods.

Rule 85

If customs cannot confirm the authenticity of the contents of the statement by inspecting the goods or studying the documents submitted, the inspection may be temporarily suspended and proof of the treatment provided that the customs have collected the necessary elements for conducting this inspection and that all measures shall be taken Useful for shortening the period of suspension to prevent damage to the interests of the owners of the relationship. In any case, the suspension may in no way exceed fifteen days from the submission of the relationship owner to the barracks claimed by the customs and in support of his statement.

Rule 86

Fees and taxes must be met according to the contents of the statement, but if the result of the inspection shows a difference between them and the statement, the fees and taxes are met on the basis of this result, without prejudice to the right of the Customs Service to prosecute the appropriate fines in accordance with this provision. The law.

Rule 87

In accordance with the provisions of articles 77 to 86 of this Law, the heads of the inspection and other competent customs officials shall re-preview in accordance with the provisions of articles 77 to 86.

Chapter III

Passenger Provisions

Rule 88

Passengers shall apply to the competent customs office to authorize or return to the customs office.

Permit and preview when due to the assets and rules set by the Customs Department.

Chapter IV

Arbitration

Rule 89

a. If a disagreement between the Customs Service and the owners of the relationship on the specifications, origin or value of the goods is made, the decision of the Director of the Service shall be exempted, except in the following cases:

1- If this decision is to arrange for the owner of the relationship to pay a difference in fees and taxes, the other taxes will increase to 5000 thousands of Syrian pounds.

2- If the decision was to prevent the goods, they would have been worth more than 255,000 Syrian pounds.

b. The dispute is established in a record that is referred to an arbitral tribunal consisting of two experienced arbitrators, one of whom is appointed by the customs administration and the other by the goods or from the law. If the owner of the goods fails to appoint an arbitrator within eight days of the date of the organization of the record, the decision of the Director of the Service shall be considered Customs is strictly binding.

C) The two arbitrators shall issue their decision in the dispute before them within ten days of the date of the transmission of the file to them, and this decision shall be subject to appeal within five days of the date of communication before an arbitral tribunal.

Rule 90

a. The Appeals Commission shall be composed of a Permanent Commissioner appointed by the Minister, by decision of the President and two members, one representing the customs administration of the Director General or his/her delegate, and the other selected by the owner of the goods or legal representative of the goods.

b. The Committee shall issue its resolution unanimously or by the majority with the power of the case.

C) The Commission shall not be invoked when the law or regulations contain specific provisions and rules to determine the specifications, origin or value of the goods.

d - The Committee shall be entitled to the use of its professionals and the losing team shall bear the expenses of the arbitration.

Rule 91

The Minister shall, by decision, establish the number of committees, their centres, their jurisdiction, the remuneration of their members and the expenditure of arbitration.

Rule 92

a. The Customs Administration shall determine the arbitral proceedings in accordance with the provisions of the Code of Civil Procedure and shall determine the assets to be followed in the taking of samples, the requirements for examination of the different goods and the obligations of the previous arbitration holders, and the organization of the subsequent agreements for the opinion of the experts or the Committee's decision.

b. Arbitration may be made only for goods that are still under the control of the customs administration.

C) However, if the presence of the goods is not required to resolve the dispute, and in other cases where the goods are subject to prevention, the Customs Service may permit the delivery of the goods prior to the termination of the arbitration proceedings for the provision of cash bail covering possible fees and fines.

Rule 93

The two arbitrators and members of the Appeals Arbitration Committee shall be divided before the President of the competent customs court to be sworn in:

(((I swear to God Almighty, to do my job with every impartiality, honesty and honesty, and to preserve the secret of the broadcasts).)

The Commissioner, appointed by the Minister, is sworn in by the President of the Civil Appeal Court of the Province.

Chapter V

Fees, taxes and the withdrawal of goods

Rule 94

The withdrawal of goods from customs is subject to the performance of duties, taxes, payments by a secretariat or a guarantee and the completion of customs procedures.

Rule 95

a. Fees and taxes in accordance with the provisions of this Law and customs officers assigned to the duties and taxes shall be given a receipt regulated by the name of the applicant provided for in Article 188 of this Law and shall regulate the receipt in the form prescribed by the Customs Department.

b. The return of the letter and the taxes payable on behalf of the owner of the goods or of those authorized to do so shall be regulated and acted upon, following the production or image of the receipt, if necessary, of the receipt of the receipt, which shall be exonerated by customs.

Rule 96

The goods imported by the State, municipal authorities, enterprises, public sector companies, bodies and organizations are subject to duties and due taxes, unless a special provision is provided for their exemption.

The detailed data of these goods shall be regulated by general rules and the withdrawal of such goods may be authorized immediately or after the completion of the inspection and before the payment of fees and due taxes, within the conditions established by the Minister.

Rule 97

In declaring a state of emergency, measures may be taken to withdraw goods for special guarantees and conditions determined by decision of the Minister.

These goods are subject to customs duty rates and other duties and taxes in effect at the date of withdrawal.

Rule 98

The holders of their goods may be allowed to withdraw their goods prior to the performance of duties and taxes on them with a bank or monetary guarantee within the conditions and rules specified by the Minister, provided that the period shall not exceed thirty days.

Section VIII

Suspended Conditions of Fee

Chapter I

General provisions

Rule 99

Goods may be entered and transported from one place to another in the Syrian Arab Republic or abroad, with the suspension of customs duties and other duties and taxes.

In these circumstances, guarantees are required to secure fees and taxes in cash or bank guarantees or obligations granted in accordance with instructions issued by the Customs Department.

Rule 100

The guaranteed pledges are received and bank guarantees or insurance fees and taxes are received on the basis of the certificates of discharge in accordance with the conditions set by the Customs Department.

Chapter II

Transit cargo (Transit)

a. General provisions

Rule 101

Goods of foreign origin may be transported in accordance with the status of transit whether these goods are entered into the border to exit the borders of others or have been sent from one Syrian customs service to another, but such carriage shall not be carried out by sea.

Rule 102

Transit operations are allowed only in the competent customs services.

Rule 103

Goods passing by transit status shall not be restricted and restricted unless otherwise provided by laws and regulations in force.

b. Regular transit

Rule 104

The goods are transported by normal transit status on all routes designated by the Customs Department and various modes of transport on the responsibility of the contractor and the sponsor.

Rule 105

The goods referred to in the preceding article shall apply to the provisions of the detailed statement and preview provided for in the law.

Rule 106

The goods transported in accordance with the normal transit status shall be subject to conditions established by the Customs Department in connection with the allocation of packages and containers, the means of transportation and the provision of collateral and other impurities.

c. Special transit

Rule 107

Transportation is carried out in accordance with the status of the private transit through the companies, railway companies and transport companies, or by authorized aircraft, by decision of the Director General and the responsibility of such bodies and companies.

In contrast to any applicable text, licensed or licensed car carriers must have a number of cars registered in the Syrian Arab Republic with no less than six trucks under conditions established by the Director-General.

These companies must also adhere to the restrictions and records established by the Customs Administration and maintain them for submission upon each request.

The license decision includes the guarantees and conditions to be submitted and subject to renewal annually, and the Director General may discontinue this license for a specified period, revoke it or refuse to renew it when the legal texts, conditions and instructions determined by the Customs Department are violated.

Rule 108

By decision of the Director-General, the routes and routes that may be transportable in accordance with the status of the private transit and the conditions of such transfer shall be determined by the conditions to be provided in the means of transport, taking into account the conventions held with other States.

Rule 109

The provisions of the procedures relating to the detailed statement and detailed inspection shall not apply to the goods sent in accordance with the special transit status and shall be made available to them in a brief statement and overview, unless the Customs Department has the need to conduct a detailed inspection.

Rule 110

The special transit provisions provided for in this Law shall apply for the implementation of the conventions which contain provisions for transit unless otherwise provided for in these conventions.

d. Transit with international documents

Rule 111

Transport may be carried out in accordance with the status of transit between States for companies and institutions authorized to do so by the Director-General following their submission of the safeguards specified in the licence decision, which shall be carried out in accordance with books or consolidated international documents, and in cars with certain specifications.

The Customs Administration shall determine the forms of international standard documents or transfer books according to the status of transit with international documents, as well as the specifications and specifications of the cars allowed for such transport.

e. Transportation from first office to second office

Rule 112

In case of transfer from the first office to a second office, the relationship owners are exempted from organizing a detailed statement and, in this case, they should highlight and submit to the first office:

1- Road papers or shipping lists and other documents identified by the Customs Department.

2- A summary of which is documented by a secured undertaking that is set out by the Customs Department and that this summary statement may be replaced by the statement of organized load in the source country in cases determined by the Customs Department.

Rule 113

Customs officers in the Office of the Introduction are entitled to perform the inspection to ensure that the contents of the summary statement are correct.

Rule 114

The summary statement noted in article 112 of this Law may be replaced with a sober card organized by the Customs officers of the First Office in cases and within the conditions established by the Customs Department.

Chapter III

Repositories

General provisions

Rule 115

Goods can be deposited in warehouses without payment of duties and taxes according to the provisions in this chapter and these warehouses are on four types:

a. Real.

b. Special.

C) Legal (imaginary).

d - Industrial.

Rule 116

All ports assigned to the real and private pools are closed by two different locks, one of which remains in the possession of the customs service and the second one retains the relationship.

Rule 117

Goods in all types of warehouses shall be accepted only after the submission of a deposit statement organized in accordance with the conditions specified in article 70 and the following articles of this Law and shall be carried out in accordance with the rules set forth in article 77 and the following articles of this Law.

The Customs Service must adhere to the control of the movement of goods accepted in the warehouses, in particular, without all related processes, and serve as a reference for matching the assets of the warehouse to its limitations.

Rule 118

The Customs Administration sets out the conditions for the practical application of the storage of different types of warehouses.

a. The real warehouse

Rule 119

The real warehouse is authorized by decision of the minister and in this decision, the location of the warehouse, its administrator, investment conditions, storage fees, other expenses, and the fees to be performed by the Customs Service, the guarantees to be submitted and other related provisions are set out in this decision.

Rule 120

The duration of the goods stay in the real warehouse is up to two years, and may be extended by another year if the owner requests and approves the customs administration.

Rule 121

The storage of the goods shown below in the real warehouse is prohibited:

- Prohibited goods designated.

- Explosives and inflammatory materials.

- Carrier products are false marks.

- The goods in which the signs of corruption appear.

- Goods that present their presence in the warehouse to hazards or are likely to be detrimental to the quality of other goods.

- Goods that are required to be saved in private creation.

- Freifert goods.

However, such goods may be deposited in real warehouses if they are intended for deposit.

Rule 122

Customs is the right of control over real warehouses without being responsible for the loss, shortage or failure of the goods, and the investor of the warehouse is solely responsible for the goods deposited in it in accordance with the provisions of the laws in force.

Rule 123

The investor of the real warehouse in front of customs services shall replace the owners of the goods deposited with it in all of its obligations for the deposit of such goods.

Rule 124

Customs services (at the end of the deposit deadline) are entitled to sell the goods deposited in the real warehouse if their owners do not re-export them or put them in consumption. This sale takes place a month after the date of the alert of the investor and the owner of the relationship or who is legally represented if one of them has a chosen home in the territory of the Syrian Arab Republic and deposits the sale after various expenses, charges and taxes have been deducted in the Customs Service to be handed over to the owners. Relationship and limitation of the right to the statute of limitations by one year from the date of sale, and becomes a truly final image of the public decorate.

Rule 125

The real warehouse is allowed to perform the following operations under the control of the Customs Service and following its approval:

1- Combines foreign products with other foreign or domestic products with intent to re-export only and, in this case, require special marks on the packaging and an independent location for these products in the warehouse.

2- Discover and transfer from one vessel to another, collect parcels or divide them and perform all work intended to maintain or improve the appearance of products or to facilitate marketing.

Rule 126

The repository's investment is responsible for duties and taxes on excess or missing goods, lost and lost, as well as fines imposed on them, even if it is done by others.

The provision of the preceding paragraph shall not apply if the shortage of goods or loss is caused by force majeure or emergency or as a result of natural or subjective reasons.

Rule 127

The goods may be transferred from a real warehouse to another real warehouse or to a customs office under statements with guaranteed undertakings, and on the signatories to the deadlines established by the Customs Department to demonstrate certification of the introduction of such goods to the real warehouse or to the customs office.

b. Special repository

Rule 128

Special warehouses may be licensed in places where customs offices are located if they call for economic necessity or if the deposit is required to establish special construction.

The ruling of the private warehouse works at the cancellation of the customs office in three months at most.

Rule 129

The establishment of the private warehouse is authorized by the Minister's decision, in which the location of such a warehouse, the basis of which must be performed annually, and the guarantees to be submitted prior to the commencement of the work and the provisions relating to it shall be determined.

Rule 130

The goods deposited in the private warehouse must be provided at each request from the Customs Service and the investor is liable for duties and taxes for all the goods deposited in the warehouse without any excess to occur except for natural or subjective reasons, as well as the fines imposed Her right.

Rule 131

The duration of the goods stay in the private warehouse is up to one year and may be extended by another year if the owner requests and approves the customs administration.

Rule 132

The provisions of Articles 122, 124 and 127 of this Law apply to private warehouses.

Rule 133

The deposit of damaged goods is prohibited in the private warehouse, and the deposit of prohibited goods is allowed only with the special approval of the Director General.

Rule 134

Only operations intended to preserve the goods are allowed in the private warehouse to be licensed by the Customs Service and under their supervision, and some exceptional operations may be authorized by a decision of the Minister to determine the conditions for conducting such operations and the rules to be followed in subjecting their products to their products. For fees and taxes when placed in consumption.

In all cases, the rules set out in the tariff schedule and the legal texts on fees and other taxes shall be taken into account.

c. Legal services (imaginary)

Rule 135

Some of the goods which are determined by decision of the minister may be deposited according to the status of the legal warehouse (delusional) within commercial stores or private shops in the cities and places where customs services are located.

The establishment of the fictitious repository shall be authorized by a decision of the Minister to determine the location of the repository, the conditions to be provided, and the guarantees that must be provided and the annual force imposed and permitted in respect of the preservation of the goods only.

The assets of the legal (fictitious) repository are considered and shall be restricted when the customs office is abolished within a period of three months at most and the owner of the warehouse has to do what this requires.

Rule 136

The period of deposit in the legal repositories (phantom) is one year, and may be extended for another year if requested by the owner and approved by the Customs Department.

A general inventory of warehouse assets is carried out and matched with customs restrictions as a precondition for each extension request for a warehouse deadline.

Rule 137

a. The Customs Service has the right to control legal (fictitious) warehouses, and the owners of these warehouses are responsible for the goods deposited in them.

b. The provisions of Articles 124 and 130 of this Law shall apply to legal persons (fictitious).

d. Industrial warehouse

Rule 138

1- The establishment of the industrial warehouse is authorized by a decision of the Minister to determine the location of the warehouse, the purpose of its establishment, the licensee, the conditions to be provided, the guarantees to be provided, the annual duty to perform and other provisions relating to it.

2- The Director-General shall determine the types of raw or semi-processed materials that can be entered into the warehouse and their quantities and the types of products to be manufactured and quantities also in the light of the licence decision. It should be taken into account that the quantities of the input materials for manufacturing should not exceed 50 % of the annual production capacity defined by the decision of the Ministry of Industry.

3- The duration of the survival of the materials entered into the repository shall be one year and may be extended by another year upon the request of the repository owner.

4- Do not benefit from Industrial Repository status:

a. Exempexempted materials from customs duties, fees and other taxes.

b. Carrier products are false marks.

C) Prohibited goods designated.

5- The Customs Service has the right to control the industrial warehouse and the owner of the warehouse is responsible for fees and other taxes for all materials entered into without any shortage unless it arises from natural or subjective reasons, as well as fines. The deficiency that may discover the provisions of article 19 of this Law shall be taken into account.

6- The conduct of materials entered into the warehouse, as well as products as long as it is in accordance with this situation, shall be prohibited under the offences set forth in this Act.

7- In principle, the input material must be manufactured and should not, in principle, be re-exported or put into domestic consumption in the case in which it was introduced. However, the Director-General may, for justifiable reasons, be waived under the manufacture and reimbursement procedure according to the situation in which the material has been entered into the warehouse.

8- The status of the repository shall be reimbursed after the manufacture of the materials, either by consumption, re-export, deposit in a real or imaginary warehouse or free zone, or by temporary introduction, bearing in mind the following:

a. If the product is put into domestic consumption, customs duties, duties and other taxes shall be met in detail as follows:

- Either based on the identification of the materials entered into the warehouse and their value in the date of the consumption situation.

- Or based on the identification of the factory product when the situation is consumption and its value is determined by the cost of foreign raw materials in its production without introducing the local added value.

In both cases, in the case of consumption, the fee is met in effect at the date of the recording of the statement of consumption.

Products manufactured in their consumption status can benefit from the agreement applicable to imported similar goods, provided that the beneficiary expressly requests the statement and provides a document issued by the Ministry of Industry to prove that the local added value is not less than 40 % of the Total cost of the product in the repository.

b. In case of payment of re-export or deposit in a warehouse or free zone, the regulated assets specified in this Law and in the regulations in force shall apply, bearing in mind the following:

- The goods must be authorized according to the product's identification and value in their current status.

- They are writing to release re-export data on exit visas from the border.

- Reexport operations can be facilitated by the regulation of a reexport of a previous re-export operation, according to the organization established by the Director-General.

-

9- Customs and other duties and taxes on wastes generated by the process are met according to their definition and value to the date of their consumption status, and the owner can re-export or destroy them at his expense in the presence of representatives of the Customs Department. The percentage of waste is determined by organization established by the Director-General.

10- Upon completion of the time limit for the remaining material in the pool, the resulting fee shall be immediately payable on the basis of the value and fee rates applicable to the expiration date of the deposit.

11- Provisions of the articles (122, 124 and 127) From this law on the industrial warehouse.

12- The Directorate General of Customs provides detailed instructions for applying the system of this warehouse.

Chapter IV

Free Zones

Rule 139

Free zones may be established by allocating parts of or outside ports and being considered outside the customs area.

Free zones are created and invested in accordance with the laws and regulations in force.

Rule 140

Taking into account the provisions of article 141 of this Law, all foreign goods of any kind, originating from or exporting to free zones, may be entered and removed from the customs area without subject to import restrictions, export restrictions, blocks or prohibitions, or necessity Fees and taxes are not imposed for the interest of an investee based on service charges.

National goods, which have acquired such status, may also be introduced in consumption to the free zone, and are subject to export restrictions, bans, customs duties, duties and taxes, which are imposed when exporting to the outside, in addition to what is required for the interest of the investor. Service charges.

Rule 141

The following goods shall be prohibited from entering the free zone:

1- Goods that are prohibited for violating the provisions of the province of Israel or to public order that are determined by the competent authorities.

2- Stinky or dangerous goods other than those allowed by the Ministry of Economy and Trade within the conditions specified by the Ministry of Economy and Trade.

3- War weapons, ammunition and explosives.

4- Goods in violation of laws relating to the protection of commercial, industrial, literary and artistic property.

5- Drugs and their derivatives.

6- The goods originating from a country decided to boycott it economically.

Rule 142

The free zone's investment authority should submit to the Customs Service a list of all that enter the free zone or what comes out of it, within thirty-six hours.

Rule 143

The duration of cargo stay in the free zone is unlimited.

Rule 144

In the free zone, all goods are allowed to be carried out according to their investment system.

Rule 145

In accordance with the regulations in force, the Customs Service has inspected free zones for prohibited goods. It may also check documents and detect cargo on suspicion of smuggling operations.

Rule 146

It is prohibited to drop goods from the sea to the free zone or to enter the free zone by land except under the authorization of the legal assets and customs regulations, and to prevent the dispatch of goods in an area. Free. to another free zone or warehouses or warehouses except under statements with commitments to the Customs Department.

Rule 147

The goods are withdrawn from the free zone in accordance with the provisions of this law and the regulations in force.

Rule 148

Goods outside the free zone shall treat foreign goods even if they include domestic raw materials or items previously performed and taxes on them prior to their introduction to the free zone unless it is the returned goods provided for in the article 179 This is the law.

In circumstances where the Customs Service in the free zone cannot find out the origin of the goods convincingly, the provisions of article 14 of this Law shall apply.

Rule 149

a. Foreign goods shall not be consumed in free zones for personal use prior to the performance of customs duties, charges and other taxes, except for the goods entered into those areas in favour of the service activities in which they are licensed and in accordance with the conditions and regulations issued by the Minister of Finance. Economy and trade.

b. The use of building materials for installation in such areas is not considered to be personal use.

C) In such areas, accommodation may be made only with a special licence from the competent authority in accordance with the requirement that it is required to work.

Rule 150

National and foreign vessels are allowed to be supplied from the free zone with all the maritime equipment they need, and vessels exceeding 200 nautical tons are allowed to be made of food, bog, drinks, fuel and oil required for their driving devices.

Rule 151

Free zone investors shall be held responsible for all offences committed by their staff and for the illegal leaking of goods, and shall remain in force in all laws and regulations relating to security, health and morals, as well as for the suppression of smuggling and fraud.

Chapter V

Temporary entry

Rule 152

may be temporarily suspended for a period of six months, subject to extension, duties and other duties and taxes on foreign imported goods intended to be manufactured or completed, with the owners pledged to re-export them or to place them in customs stores, warehouses or the area Free, and specifies the goods that enjoy this situation and the industrial processes on which they may be conducted or other conditions by decision of the Director General.

Rule 153

The Customs Administration may, in accordance with the regime issued by decision of the Minister, grant temporary admission to the following cases:

1- Machinery, mechanisms, devices and equipment for the completion of state, public, joint and private projects. The machinery, mechanisms, devices and equipment required to conduct scientific and practical experiments, including maintenance and testing devices.

2- This is a temporary import of manipulators, theaters, exhibitions, or similar items, and equipment for film, musical, media and other teams to share with the relevant public bodies.

3- Machinery, devices, transportation and other items that are returned with intent to repair.

4- The vessels and the incoming wrappers to fill.

5- Goods required to be temporarily entered for use or completion of exceptional manufacture not covered by the provisions of the preceding article.

6- My grazing cattle.

7- Commercial samples.

The items listed in the preceding items are re-exported or placed in customs or warehouse stores within six months, subject to extension, as estimated by the Customs Department.

Rule 154

The conditions for temporary introduction in respect of objects intended for personal use of any kind for incoming persons wishing to be re-exported during a renewable year shall be determined by the Customs Department.

Rule 155

The temporary introduction of vehicles coming into the Syrian Arab Republic applies to temporary residence in accordance with conditions established by the Customs Department.

Rule 156

a. Vehicles registered in the Arab States and neighbouring States that transport passengers and cargo between them and between the Syrian Arab Republic or other States benefit from temporary introduction, condition of reciprocity and re-export, in accordance with the provisions of the conventions held for this purpose and in accordance with the provisions This law.

b. These cars do not have the right to conduct domestic paid transport.

C) Exceptions may be made from certain provisions of this article by decision of the Minister of Transport.

Rule 157

For car owners and motorbikes without Syrian Arabs or in their rule whose main residence is outside the Syrian Arab Republic and from tourist institutions accepted by the customs administration to benefit from the temporary introduction of their cars and bicycles under tourist bonds or Passbooks give them these institutions and assume responsibility for customs duties and other fees and taxes due rather than their owners.

Rule 158

The provisions of international agreements regarding the temporary introduction of cars and customs facilities granted to tourists are taken into account in accordance with instructions issued by the Customs Department.

Rule 159

To the Customs Department to decide to grant temporary admission status to the vehicles of the staff and experts of the United Nations and the Arab League and its subsidiary organs other than the Syrian Arabs, and in their judgment whether these cars are accompanied by their owners from abroad or purchased from customs stores or Repositories or free zones within the conditions established by the Director-General.

Rule 160

Items and acceptable items may not be used in the status of temporary entry, disposal or allocation for non-purposes and targets for which they have been imported and stated in the statements submitted.

Rule 161

Every deficiency shown in the payment of temporary admission shall be subject to fees and taxes due to the provisions of article 20 of this Law.

Rule 162

The Customs Administration sets out the practical application modalities for the temporary introduction and the guarantees to be submitted.

Rule 163

The Customs Administration may authorize the situation in the domestic consumption of goods accepted in the provisional introduction that the legal provisions in force shall be taken into account.

Chapter VI

re-export

Rule 164

Goods entering the Syrian Arab Republic that were not placed in consumption could be re-exported abroad or to a free zone in accordance with foreign trade regulations, assets and procedures established by the Customs Department.

The status of re-exports applies to:

1- Goods in customs stores.

2- Goods accepted in a warehouse position or temporary input.

3- The goods placed in consumption are exempt from duties and taxes all or some of them when the exemption is removed for a reason.

Rule 165

In some cases, it can be authorized to move goods from one ship to another or to withdraw goods that have not been entered into customs stores from docks to ships within the conditions established by the Customs Department.

Chapter VII

Return fee for re-export

Rule 166

Customs duties, fees and other taxes updated on certain foreign materials in the manufacture of national products are received (in whole or in part) when they are re-exported abroad.

These materials shall be appointed by a decision issued by the Minister and after taking the opinion of the Ministers of Economy, Trade and Industry.

In the present resolution:

2- The conditions to be provided for the reimbursement of these fees.

3- The types of fees to be returned and the percentage that may be returned for each article.

Rule 167

Customs duties, duties and other taxes on re-exported goods are reimbursed for different specifications within the requirements, deadlines and reservations established by the Customs Department.

Section IX

Coastal navigation and inland transport

Rule 168

Domestic goods, which have acquired the payment of fees and taxes, are not subject to duties and taxes that are transferred between the ports of the Syrian Arab Republic to duties and taxes imposed in import or export, except for service charges, within the conditions established by the Customs Department.

Article 169

The Customs Administration requests the owners of the relationship to give them documents proving the performance of fees, taxes or the completion of formal procedures or documents authorizing the carriage, navigation or possession of the goods and within the conditions set by them.

Rule 170

If the transfer of national goods or that have acquired such status from an inland area to another inland area requires passage through the territory of a neighbouring country, the Customs Administration allows it within the conditions established by it.

Section X

Chapter I

Exemptions

Rule 171

is exempt from customs duties and from other duties and taxes:

1- What is returned to the President of the Republic in his personal name and for the presidency of the Republic.

2- The donations and donations are made available to the legislative authority, provided that there is no interest or personal interest of the benefactor or a personal interest with the prior approval of the President of the People's Assembly.

3- Voluntary contributions and donations from within or outside the Syrian Arab Republic for ministries, departments, institutions, State bodies, municipalities and grassroots organizations, provided that the benefactor, donor, or personal interest does not have a benefit or personal interest, and with the prior approval of the President of the Council Ministers.

4- The Customs Administration sets out the conditions and procedures to be completed in order to benefit from this exemption.

Chapter II

Diplomatic and consular exemptions

Rule 172

Customs duties and other duties and taxes shall be exempted from the condition of reciprocity, within the limits of such treatment and with the subject matter, where appropriate, with the knowledge of the Ministry of Foreign Affairs:

1- Personal use is provided to the heads and members of the diplomatic and consular corps, non-Syrian Arab and foreign nationals working in the Syrian Arab Republic and those who are not honorary in the tables issued by the Ministry of Foreign Affairs and what is received by their spouses and minor children.

2- What is imported by embassies, commissariats and non-honorary consulates for official use except food, spirits and tobacco.

Importers that are exempted according to these provisions shall be proportionate to the actual needs and within the reasonable limit and to the Minister to appoint the maximum number of such imports upon the proposal of a committee of representatives of the Ministries of Foreign Affairs, Finance, Economy and Trade, and Customs Administration.

3- Personal use of personal effects, furniture and household items for administrative (non-Syrian) administrative staff in diplomatic or consular missions provided that the exemption is made within six months of the arrival of the recipient and may be extended by six months Other months with the approval of the State Department.

4- These shall be granted temporary admission status to their vehicles for a period not exceeding three years, subject to extension upon approval by the Ministry of Foreign Affairs.

The exemptions referred to in this article shall be granted on the basis of the request of the Head of the diplomatic or consular mission, as appropriate.

Rule 173

The exempted objects shall not be disposed of in accordance with the foregoing other than the purpose for which they were exempted, or waived only after the information of the Customs Service.

Customs duties, fees and other taxes shall not be required if the beneficiary has acted in accordance with Article 172 four years after the date of withdrawal from customs, provided that the principle of reciprocity is provided and, if it is acted upon before this period, customs duties, fees and other taxes shall be required.

The cars accepted for the exemption are:

1. A car may not be surrendered three years before the date of registration of a statement of exemption except in the following cases:

a. The mission of the member of the diplomatic or consular mission to the country has expired. In this case, no reduction in fees and due taxes is granted.

b. After registering a statement, the car was hit by an accident that makes it unsuitable for the use of diplomatic or consular staff, and does not grant any reduction in customs duties and other taxes.

C) Sale is from a member of a diplomatic or consular mission to another and, in this case, a waiver is required to have the right of exemption if the vehicle is in an exemption position. Otherwise, public assets are applied in this regard.

2. Administrative staff who have benefited from the temporary introduction of their vehicles upon expiry of the deadlines for transfer or other assignment may either be waived to those who benefit from the right of exemption or temporary admission, re-export or full fees and taxes.

In all cases where fees and taxes are required according to this article, the value of the objects and the rates of fees are based on the date of registration of the detailed statement for the performance of fees and taxes for which they are due.

Only after customs procedures have been completed and the licence to be delivered by the Customs Service may be surrendered by the beneficiary of the waiver.

Rule 174

The right of exemption for persons benefiting from it under Article 172 of this Law shall begin from the date of their direct employment at their official duty station in the country.

Rule 175

The privileges and exemptions provided for in articles 172 and 173 of this Act shall not be granted unless the State legislation of the diplomatic or consular mission or its members grants the same or better privileges and exemptions to the Syrian Arab missions and their members, and in others The situation gives privileges and exemptions within the limits of what they apply to the country with a relationship.

Rule 176

Every employee of the diplomatic or consular service, or who works in these diplomatic or consular missions, has previously benefited from an exemption from what was provided through the Ministry of Foreign Affairs when he was transferred from the country to a list of household effects, his personal needs, and the car that he had already entered into a circle. Customs give permission to remove them and they may be disclosed for this if necessary provided that this is done by the knowledge of the Ministry of Foreign Affairs.

Chapter III

Military exemptions

Rule 177

It is exempted from customs duties and other duties and taxes, which are imported for the army, internal security forces (police, public security), and customs officers from ammunition, weapons, equipment, transport, and clothing.

They are sold free of customs duties, fees and other taxes. These imports are sold or abandoned after they are used or if they are not authorized to use in accordance with the conditions laid down by the Minister of Finance in agreement with the competent minister, and the price of selling to the public treasury.

Chapter IV

Personal effects and household furniture

Rule 178

Except for cars, exempted from customs duties and other fees and taxes:

1- Personal effects, tools and household furniture for persons arriving for permanent residence.

2- Gifts, personal effects and tools for passengers and stomach for personal use.

3- The furniture and personal effects that were previously exported when they are returned with their owners whose original residence is the Syrian Arab Republic.

To be determined by a decision of the Prime Minister upon the Minister's proposal, the extent to which the exemption contained in this article and the reservations and conditions to be granted shall be granted.

Chapter V

Returned goods

Rule 179

a. Excexempted from customs duties and other duties and taxes:

1- Refunned goods that explicitly prove their domestic origin and constant export have to be exported fees and taxes that have already been returned upon export.

2- Goods and casings that have acquired the local capacity to perform duties and taxes that are issued temporarily and then to be imported.

b. Goods that are issued temporarily for completion, repair or other work shall be performed by other fees and taxes in accordance with the Decree issued in this regard.

C) The goods mentioned in paragraph 1 of this article may benefit from the recovery of fees and other taxes that have already been paid upon export within the provisions of the laws in force.

d - The Customs Department, in agreement with the Ministry of Economy and Trade, determines the conditions, reservations and deadlines that are required to benefit from the provisions of this article.

Chapter VI

Different exemptions.

Rule 180

is exempt from customs duties and other duties and taxes within the conditions and reservations established by the Customs Department:

1- Commercial samples.

2- Publicity materials and advertising items.

3- abstract personal objects of any commercial adjective as accolades and sports and scientific awards.

4- The means of qualification and mobility of the impotent are within the conditions established by the Ministry of Health.

5- The imports of the Ministry of Local Administration and the Environment from public cleanliness mechanisms, mechanisms and equipment related to environmental protection and sanitation, and with the approval of the Prime Minister.

Rule 181

a. Customs duties, charges and other taxes may be exempted from donations, donations and gifts received from the following destinations, which are requirements for the construction, processing and exercise of their functions:

- mosques, mosques, churches and monasteries.

- Universities, institutes of education, schools, kindergartens and nurseries.

- Miyatum, shelters, the role of inhospitable and charitable societies, as well as the updated associations without intent to profit, in accordance with the provisions of the Law of Associations and Private Institutions No. 93 of 1958, whose objectives are to develop rural populations or improve the infrastructure at these gatherings or Develop economic projects to enhance employment opportunities for the population of these communities and which exercise real activity in any of these areas. Associations qualifying for these conditions are determined by decision of the Minister of Social Affairs and Labour.

- Hospitals, dispensaries and government health centres or affiliates of charitable organizations provide services free of charge.

- State and municipal fire establishments and regiments.

All or some of these importers may be exempted for the purposes mentioned from customs duties and other duties and taxes if there is no local production similar to those imported.

Hospitals, dispensaries and health centres for treatment, hospitalization, rehabilitation, special health education, health associations, cooperatives or grass-roots organizations may also benefit from some of these exemptions.

Products that are similar to the local production are determined by the decision of the Prime Minister, and imports are subject to construction and processing requirements for a monitoring fee equivalent to 5 % of their value.

b. The extent to which the exemption provided for in the preceding paragraph and the procedures and conditions to be granted shall be determined by decree.

C) The exemption is granted by decision of the Prime Minister.

Rule 182

is exempt from customs duties, fees, other taxes and reciprocity requirement:

a. The replacement of officially licensed aircraft and the tools, parts and devices required for them.

b. Supplies, fuel oil and lubricants, and parts of the high seas, aircraft, train restaurants and what is required for the use of passengers on their foreign trips, which are consumed or supplied within the limits of reciprocity.

The Customs Department, in coordination with the Ministry of Transport, shall determine the comprehensiveness of the exemption and the conditions and reservations necessary for granting it.

Chapter VII

Joint provisions

Article 183

Exemption provisions in this section apply to the items covered by the exemption, whether these items are imported directly or purchased from customs stores, warehouses or free zones, and the conditions established by the customs administration with respect to baggage, personal equipment and furniture shall be taken into account. Home, cars.

Rule 184

Exemptions issued shall apply to legislative texts independent of this law, as contained in these texts.

In any event, the objects that have been exempted pursuant to the legislative texts referred to in the preceding paragraph or under this Act may be acted upon only within the provisions of article 173 of this Law unless there is a specific provision to the contrary.

Section XI

Service allowances

Rule 185

a. Goods placed in the fields and stores subject to customs control shall be subject to the allowances of storage, dependency, insurance and other service allowances required by the storage and inspection of the goods.

b. In any case, the duty store allowance shall not exceed half of the value of the goods on the date of their departure from customs. These allowances shall meet the entities designated by the texts in force for this purpose in accordance with the rates and rules established by these texts.

C) Goods may also be subjected, as appropriate, to allowance, creaking, sealing and analysis. The rates of the allowances referred to above and the conditions for their fulfilment, reduction or exemption, as appropriate, shall be determined by decision of the Minister and the amount of the allowances referred to above.

d - As determined by the Minister's decision, the values of some of the publications provided by the Customs Department to the relationship owners And the print price must be parallel to the real cost. .

Rule 186

To be determined by decision of the Minister on the proposal of the Director General:

1- The remuneration of work for owners of the relationship outside the hours and work places assigned to customs regulations, as well as the remuneration of customs officers who are assigned to regulate the data of the owners of the relationship in places where there are no licensed customs agents.

2- Allowances for other customs services performed by customs officers in import and export and in transit and re-export conditions and in the inspection of passengers' baggage.

3- The assets of the distribution of completed amounts according to the provisions of this article.

These amounts shall not be subject to the maximum compensation limits provided for in laws and regulations in force that shall not exceed the monthly lump-sum payment in effect on the date of grants.

Rule 187

The allowances, values and wages provided for in the preceding two articles shall not enter the scope of the exemption or reimbursement of fees referred to in sections VIII and X of this Law.

Section XII

Customs faithful

Rule 188

The permit shall be accepted for customs duties and customs procedures, whether for importing or exporting, or for other customs conditions.

1- Owners or users of the goods shall be authorized by them and those who meet the requirements set by the Customs Department.

2- Licensed Customs Savior.

3- Customs officers in cases determined by the Customs Department.

4- Workers in the State are called for this purpose according to a decree issued by decree.

Rule 189

The delivery of the goods must be provided by the persons mentioned in the preceding article.

An authorization for the name of a dedicated customs or the owner of the goods shall be authorized to complete customs procedures and for the delivery of the goods unless the authorization includes otherwise and no customs liability from the delivery of the goods to those who have returned to the goods.

Rule 190

Faithful customs are considered to be a natural person who is prepared to prepare, sign and submit customs data to customs and complete procedures for the clearance of goods to the detriment of others.

Rule 191

a. A person may engage in a customs clearance profession only after obtaining a licence from the Director General and under the following conditions:

1- For five years Syria has been enjoying its civil rights, or who is in Syrian rule.

2- be from the leave campaign in rights, economy or similar, and exclude customs officers who are in the first category.

3- To be unbound by any heinous misdemeanor or felony.

4- not to be employed in the state who a We have taken care of their services for disciplinary or service reasons.

5- To succeed in a written contest to be announced and to specify its articles and conditions and to declare the names of the successful candidates by decision of the Director-General, and the Director-General is entitled to exclude from the competition the customs officers who hold university holidays who have spent five years in the first category for not carrying out their services in the first category. The Customs Administration is ten years old and must not serve for three years working in the governorates where they worked during the previous two years of the date of their departure from customs administration.

6- The Minister shall be determined by decision:

- Conditions of occupation and determination of the wages of customs transactions.

- The disciplinary body that looks at irregularities in the faithful customs of customs.

b. In particular, the customs faithful, and everyone who is real or moral, must be done for the non-transaction of customs in general, and under the penalties provided for in article 272 of this law, a daily register shall be held in the conclusion of these transactions and, in particular, require that they be convicted in the form of such transactions. This register, customs duties paid and clearance fees and their holding, and correspondence and documents relating to transactions that have been completed for five years from the date of the recording of such transactions after completion.

C) The customs of offenders in conflict and in proportion to the offence committed by the following shall be imposed on the following:

§ Alert.

§ Blame.

§ The alarm.

§ Interim removal from the table of customs faithful for a term not exceeding two years.

§ Prevention is a final profession.

All this without prejudice to the civil or penal provisions of the Customs faithful in accordance with the provisions of this Law and the laws in force.

d - The penalties are imposed, with the exception of the penalty for the temporary write-off of more than one year and the penalty for the ban from the profession to be final by decision of the Director General, based on a report by the Director of the Chamber, the Chief of Control and the competent Secretary.

The penalty for the temporary removal of more than one year, as well as the penalty for the ban from the profession, is imposed by decisions of the disciplinary body and the decisions of the disciplinary body accept appeals before the civil appeals court in Damascus within ten days of the date it is reported or understood if it is undone.

The decision of the Court of Appeal is issued.

e A decision by the Director-General shall be written off by the name of the Customs Savior permanently removed from the schedule of the customs faithful and shall be prohibited from engaging in the clearance profession in the following cases:

1- His loss of Syrian Arab nationality.

2- Losing his civilian eligibility.

3- He was sentenced to an outrageous offence.

4- His written expression of his desire to leave the profession.

5- He interrupted his career for two years, connected without the approval of the Director General.

6- His break. For four years, the profession is not connected without approval by the Director-General.

7- He lent him his name and his autograph to anyone he was.

It shall continue to practise and apply to all its provisions the customs of customs who practise the profession on the date of entry into force of this law.

Section XIII

Rights and duties of customs officers

Rule 192

Customs officers are considered for their work by the officers of the judicial officer, as are the customs officers of the public forces and the officers of the judicial officer, within their jurisdiction.

Customs officers are not prosecuted in court. About the crimes arising from the job only after approval. A committee formed by a decision of the Minister of Justice in the following form:

- A judge on behalf of no less than a public defender.

- Judge not less than a primitive judge

- Representative About Administration of customs is not less than a manager designated by the Director-General as a member

In the case of the alleged offence, the prosecution is directly prosecuted, and Gives. The Director General Customs officers and officers of the Customs Brigade when they are assigned a mandate for service and must carry it when they do work and to highlight it at the first request.

Customs officers and customs officers are divided upon the commencement of their appointment as the following legal right Before the start court or The Magistrate's Court in the area where they were appointed:

(((I swear to God, I will perform the duties of the job in all honesty, impartiality and honesty).)

Rule 193

Civil and military authorities and internal security forces must provide customs officers and officers of their officers every Support To do their job whenever they ask, and the Customs Service must provide its support to other constituencies upon request.

Only in accordance with the provisions of article 192 of this Law shall men be prosecuted for criminal offences arising from the function in the conduct of anti-smuggling proceedings.

Rule 194

The weapons are allowed to be carried by customs officers and customs officers who require the nature of their work.

The categories of these employees are determined by non-Customs officers by decision of the Director General following the approval of the Minister of the Interior.

Rule 195

Each customs officer or customs officer shall leave the post for any reason that would immediately return the authority, records, equipment, and others to the competent authority.

Section XIV

Chapter I

Customs scope

Article 196

Subject to customs provisions, designated prohibited goods and controlled goods High rates A decision to be published in the Official Journal shall be made by the Director-General.

Rule 197

The goods subject to the provisions of the customs domain are required to be transferred within it to be attached to a transport document that is given by the Customs Service according to the conditions established by the Customs Department and that the possession of goods subject to customs provisions in certain locations may be restricted to the decision of the Director General, and prohibited in Except for these places there is no storeroom for the goods mentioned.

The location of the packages (large and small bales) or other parcels is considered by the storeroom as the location of the package when it does not justify its existence of a regular document.

The Customs Administration sets out the standard requirements that can be acquired within the customs domain for the purpose of consumption.

Rule 198

The transfer, possession or navigation of the goods subject to the provisions of the customs domain in an irregular manner amounts to the import or export of smuggling as the goods are subject to the provisions of the scope in import or export unless the evidence is contrary to the Guide.

Chapter II

Investigation of smuggling and the right to obtain access to records, papers and documents for customs operations

Article 199

a. Customs officers and officers in order to apply this law and combat smuggling shall be entitled to detect goods and means of transport within the statutory limits set by the Customs Department in accordance with the provisions of this law and the laws in force.

b. In the case of persons investigating the border in the case of entry or exit according to the grounds established by laws and regulations, otherwise, persons may be physically investigated only in the case of the proven offence or the telling of a fundamentalist record.

C) Transport drivers must execute orders directed by customs officers and officers of their officers who are entitled to use all means necessary to stop the means of transport when their drivers do not respond to their orders. A That's the text and the systems in the window.

Rule 200

Customs officers and officers are entitled to rise to all vessels in or out of the local ports and to control a full load and demand to open the ship, its rooms, cabinets and parcels and to put under the seals of lead the prohibited goods. They should ask the shipmasters to highlight the documents for these goods when entering the ports after taking the approval of the competent manager.

Rule 201

Customs officers and officers of their officers have the right to board vessels within the customs domain for inspection or to demand that the statement of tonnage and other due documents be submitted in accordance with the provisions of this law, and that they have the right to refrain from submitting documents a Their lack of presence or suspicion of contraband or contraband is that they take all necessary measures, including the use of force to control the goods and take the ship to the nearest customs port.

Rule 202

The investigation of smuggling, seizure of goods and customs offences for all goods may be carried out under the following conditions:

1- In the land and sea customs.

2- At the customs campus and at ports and airports, especially in all places subject to customs control, including real, private and legal (imaginary) and industrial ones.

3- Out of the customs, the land and sea customs when pursuing the contraband and chasing it. A manhunt. Continuous if seen within the range in a position to be inferred from the intent of smuggling them.

Goods subject to charges other than prohibited goods, prohibited goods and other prohibited goods High rates are required In order to investigate and hold the goods and to investigate violations outside the places specified in paragraphs 1, 2, 3, customs officers have evidence of smuggling in accordance with the laws and regulations in force and requires that this be established by a fundamentalist record.

The prohibited goods or goods that are forbidden or subject to high rates and whose holders or transporters are unable to prove their regular import by various means of proof set by the Customs Department are considered to be smuggled in the form of smuggling unless proven otherwise.

An exception to the provision of this article is used personal objects. The household furniture used including the used electrical appliances located in the houses and issued by a decision of the Director General .

Rule 203

I. Customs officers and officers of their officers when charged with investigation or subsequent import control shall be entitled to access to documents of lading, lists, commercial correspondence, contracts, records and all documents and documents of any kind directly or indirectly related to operations Customs and, if necessary, put a hand on them to the need to investigate and investigate any party that has a connection to customs operations:

a. In railway stations and stations and to air, land and sea transport companies or their agencies (invoices, loading documents, freight forwarding, shipping), delivery orders, delivery orders, transmission sheets, notes, delivery schedules, warehouse records, delivery records, registry books parcels, delivery notebooks, road papers, shipping sheets, etc.).

b. Agencies that are interested in receiving, collecting or sending all types of parcels are provided by other types of transport (detailed schedule of the overall attribution, receipts, delivery books, etc.).

C) Customs and customs officers (papers and records are held in accordance with the provisions of Articles 107 and 191 of this Law).

d - Investors have warehouses, sidewalks and public warehouses (records, filing files, checkbooks, merchandise exit, etc.).

e Merchants and shops sent to them have the goods that are authorized by customs or by their rightful owners.

And - I have institutions that are connected to the business mission.

g In general, all real persons and individuals who have direct or indirect links to regular or irregular operations are within customs jurisdiction.

II. The other real and moral persons in paragraphs (A, B, d, e, and g) of item I above must retain all documents, documents and records in connection with the operations to which customs are related, for a period of five years from date Sending parcels in relation to the senders and intermediaries and as of the date of receipt with respect to the consignee, intermediaries or customs faithful.

III. The customs officers referred to in paragraph (I) above shall be entitled to book during the inspection or investigation of companies and persons who have stated all documents, documents and records of any kind (books of accounting, invoices, correspondence and copies of cheque books). Fattage, bank accounts, etc.) that would make it easier for them to carry out their mission, for a receipt of the reserved objects, to be returned to their owners as soon as the investigation is completed.

IV. Failure to maintain or deny documents, documents and records referred to in this article and in article 191, as well as the failure to maintain the records provided for in this latter article according to the assets and conditions contained therein constitute customs offences that suppress the penalty provided for in the article Article 272 of this Law.

V. Customs officials are also entitled when their duties require entry into laboratories and factories to determine the reality of their ongoing manufacturing operations and their adequacy of the Syrian origin of the goods produced in them, the production stages and the cost of the local value. Added. They shall therefore have access to the books, accounts and invoices of the factory and any other documents or records that are useful for the execution of their assigned duties.

Section XV

Customs issues

Chapter I

Violation investigation

Rule 204

The offences of smuggling and customs offences are carried out in accordance with the assets set out in this law.

Rule 205

The minutes are organized by at least two customs officers, officers of their officers or other public forces.

The exact record of the discovery of the offence or the crime of smuggling must be organized. If there is an obstacle, the initiative must be taken to that end immediately after its demise.

Smuggled goods and used goods must also be transported to conceal the offence or the crime of smuggling and transportation to the nearest customs office or station wherever possible.

Rule 206

In the exact minutes:

- Place, date and hour organized with letters and numbers.

- Names of the organizers, ranks and works.

- Names of offenders or those responsible for smuggling, their characteristics, professions, detailed addresses and selected citizens whenever possible.

- Seized goods, types, descriptions, amounts, value, fees and taxes are liable to be lost whenever possible.

- The surviving goods are from the reservation within the limits of what may have been identified or inferred.

- Detail the facts, sensory views, statements of the offenders or those responsible for smuggling and witness statements in the event of their existence.

- Legal materials that apply to the offence or the offence of smuggling whenever possible.

- Attend offenders or those responsible for smuggling when the goods are stripped or abstaining.

- The exact record of the violators or those responsible for the smuggling is followed and established on the record. In support of their signature or thumbprint, they are not referred to in the minutes. In the case of their absence, they are stuck on the door of the customs office.

- Date and hour of completion of the seizure record.

Article 207

The minutes of the regulations established pursuant to the preceding articles are consistent with the fact that they have been proven to be fraudulent in respect of the physical facts of which the organizers themselves have examined in the application of this law.

As for the exact records of statements, statements and information issued by others, such records are only substantiated by the fact that they have occurred and the statements and disclosures in which they are received are contrary to the contrary.

A formal deficiency in the exact record is not a reason to invalidate it unless the lack of material facts is concerned.

If the verification of a violation or smuggling incident is required to take action or to obtain any further information from outside the country, the seizure in accordance with previous assets has a probative force that is capable of proving the contrary to legally accepted methods.

Rule 208

Customs offences and smuggling offences can be investigated by all means of evidence and do not require the basis for the seizure of goods within or outside the customs domain and does not prevent the investigation of offences and smuggling offences on the goods of which customs statements have been provided to have been disclosed Ridding her without any notice or reservation from customs refers to the offence or the offence of smuggling.

Article 209

An allegation of forgery shall be submitted by written statement to the Customs Court no later than the first session in which the adversarial proceedings are completed and the court begins to consider the case or to challenge the decision to fine.

If the forgery prosecutor is unaware of the writing, his statement can be given orally to the court, and its writer will adjust it and sign it with its president.

The Customs Court considers the prosecution for forgery to the extent possible and, if necessary, to refer the prosecution for forgery to the competent judicial authority for determination and when the customs case is considered to be considered as a matter of choice.

If the seizure is proven to be wholly or partly falsified, the court rules that it will be repealed or corrected.

If the fraud prosecutor loses his claim. He is sentenced to monetary compensation in favor of customs. 15000 Fifteen thousand Syrian pounds, 25,000 pounds, 20,000 liras. SYRIA He rules with monetary compensation from 7,500. Seven thousand five Syrian pounds. To 12500, twelve thousand and 500 liras. SYRIA Every time a fraud is filed and then the plaintiff has waived it before the judgement is rendered.

Article 210

A consolidated statement of control may be organized with a number of offences when the goods in each of them do not exceed 2,500 Syrian pounds, within the limits and instructions set by the customs administration. Such goods may be confiscated to the customs account by a decision of the general manager or from the general manager. It does not accept any method of review unless the owners of those goods prefer to pay customs duties, fees, other taxes and due fines.

Chapter II

Backup measures

Section I

Reserve booking

Article 211

The organizers are entitled to seizure the goods of the offence, the smuggling offence, the objects used to conceal them and the means of transport, and they are entitled to put the hand on all documents in order to prove irregularities or smuggling offences and to guarantee fees, taxes and fines.

The Director-General may deliver the reserved means of transport, goods and regular items reserved for the concealment of goods smuggled in an amount equivalent to the value of such media, goods and objects or the equivalent of due fines as appropriate.

By decision of the Minister on the proposal of the Director-General to book the funds of violators and those responsible for smuggling and immovable smuggling Reserve reservations In order to ensure fees, taxes and fines in accordance with the texts in force, the proceedings must be filed with the right to the customs court within a month starting from the date of execution of the reservation.

Article 212

When necessary to manage customs by decision of the Director General (guarantee of the rights of the Treasury), they may place forced insurance on the funds of the holders or their bankruptcy within the conditions set out in the laws in force.

Section II

Pretrial arrest

Article 213

a. A preventive arrest may only be made in the following cases:

1- In the case of the alleged smuggling offence or what is in its judgement for one of the cases provided for in articles 277, 278.

2- When doing acts of resistance that impede the investigation of the offence or the crime of smuggling.

3- When people are feared to flee, they may escape penalties, fines and compensation that may be imposed upon them, and the cases are determined by a decision of the minister published in the official gazette.

b. The decision to arrest the Director General or his/her delegate shall be issued and notified to the competent public prosecution service. The arrest shall be submitted to the Customs Court within a maximum of 24 hours, and no official holidays shall be entered within this deadline and the period of arrest shall commence from the arrest by customs.

The Director General or his/her delegate may, after the approval of the Prosecutor's Office, extend the duration of the arrest several times for 24 hours. a -Last. I If it is necessary to investigate and for a maximum of seven days.

The court may decide to arrest, leave or release the assignee after an arrest for bail that is not less than the amounts specified in the law or without a reasoned decision.

The court or customs administration may appeal the decision of this court within forty-eight hours of the date of notification and shall not be held before the appeal of the final judgement.

The appeal is submitted to the Court, which issued the decision to be referred to the Court of Appeal (Criminal Chamber) at the Centre of the Customs Court.

The Appeals Tribunal shall consider the appellant's decision without a liability and its decision shall be concluded.

C) To the Authority, which decided to arrest the reserve before submission to the Customs Court for bail, it shall not exceed the amounts that may be ruled by or without a reasoned decision.

Section III

Travel of offenders and those responsible for smuggling

Rule 214

The Director General or the Director of the Chamber shall be entitled to request the competent authorities to prevent violators and those responsible for smuggling from leaving the country in the event that the reserved objects are insufficient to cover fees, taxes and fines.

The request or prevention decision shall be cancelled:

a. If the offender or the person in charge of the smuggling is to ensure cash or real estate that is accepted by the customs administration, the amounts that may be claimed may be equal.

b. If the funds withheld are found to be sufficient to cover these amounts.

Chapter III

Prosecutions

Section I

Prosecution

a. Prosecution under collection decisions

Article 215

The Director General or the Director of the Chamber may issue collection decisions to meet fees, taxes and fines Which the customs department collects, no matter what kind of these taxes and fines. The issuance of collection decisions is required to be:

1. The amount shall be fixed by undertakings or by a settlement or customs statements.

2. That the person in charge of his or her performance shall be limited after warning of payment within ten days.

Article 216

The author has an objection to the collection decisions before the Customs Court within fifteen days of the reporting date, but that does not stop the execution unless the court decides otherwise.

b. Prosecution under penalty decisions

Rule 217

To the Director General or his/her delegate, and within the instructions determined by the Customs Department to issue fines and forfeited decisions in accordance with the Guide to Settlements in respect of customs offences that do not require the penalty of imprisonment.

The value of the confiscated objects and the minimum fine specified for them together in this law shall not exceed 255,000 Syrian pounds.

Such decisions shall be communicated to the violators or their legal representative. If they do not object to them before the Customs Court within fifteen days, they become concluded and have the power of judicial rulings and the amounts contained in these decisions shall be obtained by all legal means.

Section II

Prosecution

Article 218

An application for customs offences may be filed only upon written request of the Director General or the Director of the Chamber.

In important cases, the Director-General may contract a private lawyer to initiate proceedings contrary to any other text.

The Minister shall specify the contractual conditions and the amount of fees and wages charged by the contracted lawyer.

Section III

Fall of prosecution

a. Reconciliation through reconciliation

Rule 219

In accordance with the Settlement Guide, the Director General or his/her delegate may hold a settlement for the offences prior to the establishment of the proceedings, during their consideration or after the judgement is issued and before it has been acquired, by replacing, in whole or in part, the penalties and the customs fines provided for in this Act with a fine Cash not less than 50 % of the legal minimum for total customs fines for offences set forth in Articles 277 and 278 of this Law.

Other offences may be reduced by fines under the circumstances of the offence, and in all cases these fines are performed in addition to the amount of fees and taxes incurred.

A settlement contract may include the return of the reserved goods, the means of transportation and the objects used to conceal the violation either or a part and shall be taken into account in the restrictions of the texts in force.

Settlements with a value of more than 250,000 Syrian pounds or higher fees are subject to the loss of 100,000 Syrian pounds for approval by the minister.

The Minister shall issue a decision of the Guide published in the Official Journal.

Rule 220

The Director General or his/her delegate may hold the settlement with all those responsible for the offence or with some of them, and in this latter case it shall determine the corresponding amount of the customs fine. Due to their responsibility, all penalties remain and the remaining fine is a customs fine. It is the responsibility of those who have not been covered by the settlement contract.

Article 221

Taking into account the implications of the settlement provided for in the laws in force, the settlement in the application of this law shall have the effect of dropping the legal customs fine.

(b) Excess of offences

Article 222

The Director General or the person authorized to do so shall go beyond irregularities when there are justifiable reasons, whether prior to the examination of the case before the Customs Court or during the consideration of it at all stages of litigation, or after the judgement and judgement are issued, except for the penalty of imprisonment imposed by a judgement concluded.

As for the violation of violations that increase the value of the goods in excess of 250,000 Syrian pounds or the fees at which they are liable to exceed 100,000 thousand thousand Syrian pounds, they require the Minister's approval.

In all cases, there is no justifiable reason except for those travelling with regard to their personal use, public interest or issues of public interest, the public sector, the common and popular organizations, members of the diplomatic and consular corps, and international bodies and organizations Trust in Syria

Chapter IV

Responsibility and solidarity

Section I

Civil liability

Article 223

Civil liability in the application of this law shall be subject to the availability of material elements of the offence and shall not be payable in good faith.

However, he was relieved of responsibility for proving that he had been a victim of force majeure or a sudden incident, as well as who had proven that he had not committed, or had led to, any of the acts that had taken place in violation of the offence.

Article 224

Civil liability includes the addition of perpetrators as original actors, interveners and owners of the goods, including partners, partners, funders, sponsors, intermediaries, clients, followed, carriers, holders, beneficiaries and consignee of the goods, within the limits of their responsibility for the violation.

Article 225

Taking into account the provisions of article 223 of this Law, the owners and investors of the shops and private places where the goods are placed are liable to the contrary, and the owners Stores, public places, investors or employees, as well as owners The transportation of public passengers and their drivers and their collaborators are officials, unless they are not found to be unaware of the presence of the goods in violation and the absence of a direct or indirect interest in them.

Article 226

The owners of goods, employers or cargo carriers, including carriers licensed under article 107 of this Law, shall be responsible for the offences and for the work of their licensed users by the General Administration of Customs and all employees for their interest in respect of the fees they meet. Department of Customs, Fines and Sources provided for in this Act.

Article 227

The sponsors are responsible in the same capacity as the original ones, by paying fees, taxes, fines and other due amounts within their bail limits.

Article 228

Customs faithful are responsible for the violations they commit in customs data and for violations committed by their authorized users. The commitments made in the customs statements ask for them only if they are pledged or committed by their contractors.

Cargo carriers, including transport companies authorized to transport in accordance with article 107 of this Law, shall be responsible for violations committed in the customs statements submitted by them, in addition to their responsibility for the implementation of the obligations contained in such statements.

Article 229

Parents are asked about offences committed by minors within the limits of what is stipulated by the Civil Code, and those who are reserved for and recommended are responsible for their money and represent them or their guardians.

Rule 230

The heirs are responsible for the performance of the amounts resulting from the deceased within their respective share of the estate.

Article 231

Those affected by the provisions of this chapter shall return to the cause of harm in accordance with the general rules.

Section II

Solidarity

Rule 232

Fees, taxes and fines are collected a In accordance with the assets followed in the collection of public funds and the goods and modes of carriage when they are present or held in order to ensure that the required amounts are met, the convicts or those responsible for smuggling shall be subject to the solidarity and solidarity of those responsible for smuggling.

Chapter V

Trial assets

Section I

Customs Court

Article 233

a. With the jurisdiction of the competent penal courts in accordance with the provisions of the laws in force, customs courts shall consider customs offences, and shall consist of a full-time judge whose salary is not less than that of a rudimentary judge designated by the Minister of Justice.

b. These courts take place and determine their place and jurisdiction by decision of the Minister of Justice following the approval of the Minister of Finance on the basis of the Director General's proposal to bring them into effect.

C) The Customs Court is a court of first instance.

d - This court shall apply the assets of the civil trials of the Court of First instance in all those that have not been provided for in the present law.

Section II

Jurisdiction of Court

Article 234

a. The Customs Court shall have jurisdiction over the following:

1- Consideration of differences resulting from the application of this provision The law.

2- Consideration of proceedings for customs offences, including collection of customs duties, fees and other taxes that are met by the Customs Department, as well as fines and related sources.

3- Consideration of objections to collection decisions pursuant to article 216 of this Law.

4- Consideration of objections to fine decisions pursuant to article 217 of this Law.

b. It remains the prerogative of this court to consider urgent matters as well in all that is within its jurisdiction, and in this case the urgent assets contained in the law of due process are applicable.

C) In cases where the court decides to deliver the goods The import is allowed. or regular transfer media reserved for the owner or third person To ensure cash, real estate or banking equal to the value of the goods or through the transfer, which is estimated by the customs administration. It shall be held only after the sponsorship is deposited by the Customs Service and shall be regarded as being received by a civil and penal official in case of abuse by the Secretariat.

d - In cases where a dispute over the value, specification or originator of the goods is obtained, the court shall refer the matter to the arbitral commission provided for in article 89 and the following of this law. Unlike any other text.

Section III

Communications

Article 235

Customs officers and officers of their officers may organize and inform all customs, including collection and fining decisions.

Article 236

Under the assets specified in a law a Trials shall be prosecuted taking into account the following cases:

1- If he is not required to be notified of his or her place of residence or place of work after the date of the minutes of the seizure, without informing the customs service in writing of this or if he gave an address to the contrary being reported, Unless To attach to his place of residence or to his last place of work and to the competent customs office bulletin board and prove it with a record of restraint.

2- If the home is unknown or unknown, the value of the goods is not more than 100. 0 100,000 Syrian pounds are being reported. No Spit in the bulletin board of the Customs Court and the competent customs service and prove it with a record of restraint.

3- If the value of the goods exceeds that amount, the bulletin board, customs service and advertising are reported to be attached to a daily newspaper and it is also established with a record of restraint.

The incident of reporting shall prove to be attached to a record of two customs officers or officers of the officer.

Section IV

Methods of appeal

Article 237

a. The provisions of the Customs Courts within their jurisdiction shall be subject to the appeal procedures provided for by law a The trial proceedings, methods and dates, taking into account the following:

1. It is concluded if it spends no more than 10,000 thousand Syrian pounds, including the value of all sources.

2. In the first instance, the appeal is accepted on appeal without a cassation appeal if it spends more than 10,000 thousand Syrian pounds and does not exceed 25,000 Syrian pounds, and the appeal judgement in this case is issued. It's always the appeal. a The Court of Appeal is in the position of the Customs Court.

3. All appeal methods provided for in the Trial Assets Act are applicable in other cases.

b. If the appeal is not filed within the deadlines, the judgement becomes concluded.

Article 238

In addition to the fees and insurance provided by the texts in force, the officials may not appeal the judgments of the court if it relates to prohibited, restricted or prohibited substances. f No after deposit. Equates Five value of the goods, the subject of the violation, that the insurance amount does not exceed 50,000 Syrian pounds and does not accept the appeal unless it is accompanied by the receipt that proves it. f That amount is farewell.

If the plaintiff loses its claim, the insured amount is calculated from a Onion of the amounts ordered or due under the settlement contract.

Article 239

The appeal judgement of the Court of Appeal is always considered to be an appeal.

Section V

Miscellaneous Provisions

Rule 240

The Customs Administration benefits from exemptions set out in the Stamp Act and the docking law. M and judicial insurances are also exempted from providing bail for whatever reason.

Chapter VI

Implementation

Section I

Accelerated access

Rule 241

a. The Customs Court shall control the expedited access in the following cases:

1. If the perpetrator was caught in flagrante delicto, the value of the goods was more than 200 0 20 thousand Syrian pounds.

2. If smuggled goods are drugs, weapons of war, ammunition, Israeli goods, or prohibited goods, whatever their value.

3. If the goods are either smuggled or cows.

b. The Court may have an expedited access control at the request of the Director General or authorized by the Director-General in cases where persons are feared to flee or to smuggle their money or when there is no fixed residence.

However, the accelerated entry into force of an expedited entry before the Appeals Tribunal (the Civil Chamber) can provide for the provision of bail to ensure the execution of the judgement delivered by the Tribunal .

Rule 242

a. The Court shall give prompt consideration to cases in which this law and other laws provide for expedited entry into force.

b. The expedited entry into force eliminates the deadline for the executive notification of the debtor.

Rule 243

The Customs Court applies the rudimentary tariff set out in the Law on Fees and Judicial Insurance. Primitive. promulgated by Legislative Decree No. 105 of 1953 and its amendments.

Section II

Enforcement of sentences, collection decisions and fine

Article 244

Execution and fining decisions are implemented as the provisions of customs offences are carried out after all means of implementation for the funds of the movable and immovable property are concluded in accordance with the legal assets in force.

Rule 245

When the amounts assessed or sentenced in favour of customs cannot be collected from the money of movable and immovable property, they can be used to collect such sums by one day for every 200 hundred Syrian pounds that have not been received. The duration of such imprisonment in any case may not exceed one year for each judgement or decision.

The fine customs penalty is reduced by the equivalent of the actual duration of imprisonment.

Article 246

The customs are entitled to request within the limits set forth in the preceding article the re-incarceration of sentenced persons in the absence of a settlement or the performance of a decision or sentence.

The length of imprisonment in all circumstances shall not exceed the limits set forth in article 245 of this Law.

Rule 247

The confinement provided for in article 245 does not affect the right to customs duties and taxes and the remaining amounts of customs fines and the prescribed sources.

Rule 248

Detention decisions, subpowarrants issued by the competent authority and notification of executive notices may be carried out by customs officers and officers of their officers.

Chapter VII

Customs offences and fines

Section I

General provisions

Rule 249

Customs fines and sources provided for in this Act are considered as civil compensation for customs administration.

Rule 250

In multiple cases, fines should be fines for each irregularity and the most severe penalty if the infractions are related to some of them in a manner that does not accept retail.

Article 251

Fees where the text is received are intended to impose a customs fine in a certain proportion of them, customs duties, fees and other taxes that are met by customs and are subject to loss.

Rule 252

a. Except for cases which are considered to be smuggling and covered by Article 278 of this Law, the offences set forth in the following sections of this chapter shall be imposed on the fines specified for them.

b. The Customs Court rules the maximum fines provided for in this Act in the following aggravating circumstances:

1. The commission of a prior violation falls under the provisions of articles 2.7 and 278 of this Act and considers the precedent of repetition of one of the acts provided for in those articles a His treatment within two years of the date of the act.

2. Discover goods placed in bunkers for concealment, gaps or voids that are not usually reserved for the containment of these goods.

3. Coupled with the crime of smuggling or what's in his judgment of disability. a Failure to comply with the stand.

4. Data irregularities in consumption in the type, origin and source that lead to the importation of prohibited, restricted or restricted goods.

5. The ban on the export of prohibited goods if the value exceeds 50,000 Syrian pounds.

6. Delay in the submission of specific certificates to release outstanding charges for fees if the delay exceeds more than one year.

7. The contravention of the cargo manifest in respect of the shipping place from the States economically.

8. The surviving goods are from the reservation if the transport is a truck vehicle.

Section II

Consumption data irregularities

Article 253

a. A fine of three times the fee is charged to four times the fee for the following offences of the consumption situation data for the goods allowed to be imported:

1. The statement is of type.

2. The dissenting statement in which the real value is greater than 1/10 of what is authorized or 1/20 of the weight, number or measurement.

b. A fine of one and a half of the value is imposed for example of irregularities in consumption data that lead to the importation of prohibited, restricted or restricted goods, whether or not they have been offered a fee for the noise or not.

C) A fine from such value to the value of the value of violations of origin or source shall be imposed in the data of the situation in consumption Whether you offer a fee for the noise or not.

d - A fine from the value of the value to the value of the status data is imposed for consumption in violation of conditions f Import credits if they lead to the importation of prohibited, restricted or restricted goods.

e A fine of value and fee is charged to three times the value and fee for infractions in the consumption situation data intended to benefit from the benefits of bilateral and collective agreements without the right to avoid fees, due taxes and economic constraints.

Rule 254

A fine from 2000-2000 Syrian pounds to 5,000 Syrian pounds for each of the other breaches of the situation data in consumption not covered by the provisions of the preceding article.

Section III

Export data violations

Rule 255

a. A fine from the value of the value to the value of the export statement violations is imposed for the goods allowed to be exported as follows:

1. The statement is of type.

2. The dissenting statement in which the real value is greater than 1/10 of what is authorized or 1/20 of the weight, number or measurement.

3. The dissenting statement in which the real value is less than 1/10 of what is authorized or 1/20 of the weight Or number or Measurement.

b. A fine of like and half of the value is imposed for example of export irregularities in the type that lead to an attempt to export restricted, restricted or restricted goods.

C) impose a ger A A half of the value to the value of export data violations that would lead to disposal of the export leave constraint or exemption d The pieces in the following two cases:

1. The statement is of type.

2. The dissenting statement in which the real value is greater than 1/10 of what is authorized or 1/20 of the weight, number or measurement.

d - The provisions of this article shall be limited to the contrary part of the exported goods.

Rule 256

impose a ger A Three times as many as four times the fee for the export data violations that would be made. a 2. Take advantage of the recovery of fees without a right beyond the amount of 5 0 500 Syrian pounds.

Article 257

A fine from 2000-2000 Syrian pounds to 5,000 Syrian pounds for each of the violations of export data not covered by the provisions of the previous two articles.

Section IV

Suspended status violations

I. Joint provisions

Article 258

The provisions applicable to violations of data violations in the same consumption referred to in articles 2 5 3 and 254 of this Law are applicable to infringements of the data irregularities pending in Part VIII of this Law.

Rule 259

A similar fine is imposed for what is specified in article 279 of this Law for violations of the sale of goods accepted in a fee-pending status, or for use outside of permitted places or in non-special faces a I entered for her. a And assign her to the end of her stomach or ... f Replace or act (in an irregular manner) and before f The mark of customs service and the provision of due process.

Rule 260

A fine from 2000 thousand Syrian pounds to 4,000 thousand Syrian pounds is imposed on the transportation of passengers or goods within the country with cars acceptable in a suspended charge of fees in violation of the provisions of laws and regulations in force.

II - Transit cargo (Transit) offences

Article 261

A fine from 2000 thousand Syrian pounds to 4,000 thousand Syrian pounds for each day or part of the delay violations. Other justified in the provision of goods sent by transit to the exit office or to the office of internal destination following the expiration of their deadlines in the statements, with a fine not exceeding half of the value of the goods authorized in the statement.

Rule 262

A fine is imposed from 10,000 Syrian pounds to 20,000 Syrian pounds for the following transit violations.

1- :: Provision of certification for the release and payment of transit data after the deadlines.

2- The cutting of bullets and buttons and the removal of customs stamps from the passing cargo without preventing it from applying a The rulers of Article 278 of this Law are in check of the existence of a shortage of goods.

3- Change of transient empty truck routes without the approval of the Customs Service.

4- To breach any of the terms and conditions of legal transit or contained in customs regulations that have not been mentioned in the preceding paragraphs.

III -Warehouse irregularities:

Rule 263

-No offense. a Real and private warehouse governors and Legal The delusional. . And industrial. A fine of 4,000 thousand Syrian pounds to 8,000 thousand Syrian pounds, and this fine gets from a The companions or investors of the warehouses.

IV. Free zone violations

Rule 264

For violations of the laws and customs regulations of free zones And free markets. A fine of 10,000 liras. f 20,000 Syrian pounds.

V. Temporary entry irregularities and f Export habit:

Rule 265

A similar fine is imposed for what is specified in Article 279 of this Law for the following offences:

1- f Badal of goods temporarily entered or re-exported a And partly with other goods.

2- Non-provision of accepted goods in the temporary entry position in the places specified for them without justifiable reason.

3- Access to temporary admission without a right.

Rule 266

a. There are violations of delays in the re-export of temporary goods and modes of transport, including tourist cars, as well as irregularities in the delay in access to re-export data after the expiration of the deadlines, which have a fine of 1000 thousand Syrian pounds. To 2,000 thousand Syrian pounds per week of delay or its part.

b. Delay in f The export of temporarily entered tourist cars, which exceeds a full year, is usually considered smuggling and suppressing the offence of fines provided for in article 279 of this Law.

Rule 267

A fine is imposed from 10,000 Syrian pounds to 20,000 Syrian pounds for the following temporary admission violations.

1- :: Provision of certification for release and payment of pledges or re-exports after regular deadlines.

2- Cutting bullets and buttons or removing customs stamps for goods sent in reexport data without a This prevents it from applying the punishable punishment to smuggling and what is in its judgement if there is a lack of goods.

3- Change the locations specified for the presence of temporary input goods without the approval of the Customs Service.

4- Changing temporary input truck routes is empty without the approval of the Customs Service.

5- The breach of any condition of temporary introduction or re-export is not mentioned.

Section V

Payload statement irregularities (Manifist)

Rule 268

You impose a fine from me the value and the fee to three. a Example of value of goods and fees for the following offences:

1- Unjustified lack of what was included in the payload statement and Whether in the number of parcels, in their contents or in quantities of cargo, and in cases where the value and fee cannot be determined, is imposed for each fine from 5,000 Syrian pounds to 10,000 thousands of Syrian pounds.

2- Unjustified increase from what was included in the statement of tonnage a And what he's doing and f So Back. In the increase, packages with markings and the same numbers placed on packages a Other, the excess parcels are those that are subject to charges. a On a And those you eat. a Governors of prevention.

Article 269

a. applicable to cargo manifest violations a And what he does in terms of value (when she exists) a The provisions applied to violations of the status of consumption in the consumption provided for in article 253 of this Law are of the same nature.

b. A fine from 1010,000 Syrian pounds to 20,000 Syrian pounds is imposed for violations of the cargo manifest relating to the shipping place.

Rule 270

A fine from 5000 5000 Syrian pounds to 10,000 Syrian pounds for the violations of the following load statement shall be imposed:

1- Several closed parcels, a collection in any way, were stated in the payload data or what it was acting as a single package, taking into account article 68 of the Act on Containers, Trabbles and Trailers.

2- Failure to submit a statement of tonnage or act and other documents referred to in article 53 of this Law in the entry into a and the decommissioning as well as the delay in submitting the payload statement. a and his place shall be based on the duration provided for in the same article.

3- The presence of more than one payload statement or the status of the owners of the relationship.

4- No payload statement My system, what's standing, or there's a statement. A load. It's different from the payload.

5- No visa indication from Customs authorities at the shipping place in the circumstances where this visa must be made according to the provisions of this Act.

6- The omission of what must be included in the statement of tonnage or what is in place other than those mentioned in the preceding two articles.

7- Import by post Or through those authorized by him. A locked pound or a pack does not carry regular cards, contrary to the provisions of the Arab and international postal conventions and the legal texts in force.

8- Other load data violations not mentioned in the preceding articles.

Section VI

Navigation and tenure violations

(Land-Navy-Air)

Article 271

A fine is imposed from 10,000 thousand Syrian pounds to 20,000 Syrian pounds for the following offences:

1- Transfer within the customs domain of goods subject to an officer of scope in violation of the content of the transport title and possession of goods subject to the provisions of the scope officer in violation of the provisions of the latter paragraph of Article 197.

2- Ships carrying cargo of 200 200 tons of cargo transported, prohibited or subject to high rates or prohibited within the maritime customs domain, whether they are reminded in the statement of cargo or not to be mentioned or altered within that scope in the circumstances other than the circumstances arising from A maritime emergency or force majeure.

3- The docks. a The landing of aircraft or the parking of other modes of transport other than those specified for them and which are authorized by customs.

4- Leave ships, aircraft or other modes of transport to the beater or customs duty without a licence from the Customs Service.

5- The docking of ships from any cargo and landing of aircraft at non-ports or airports prepared for that and in other cases of maritime accidents a and force majeure or in these circumstances without becoming a f mark the nearest customs office with that.

Section VII

Miscellaneous infractions

Rule 272

a. A fine is imposed from 10,000 thousand Syrian pounds to 20,000 Syrian pounds for the following offences:

1. Failure to submit the original invoice described in article 51 of this Law or submit documents or dissenting documents.

2. Load or unload trucks, cars or other modes of transport, without authorization from the Customs Service or without its employees or outside the prescribed hours, contrary to the requirements set by the Customs Service if such acts are carried out within the customs campus.

3. Obstruction of customs officers from carrying out their duties and exercising their right to inspection, inspection, inspection and failure to comply with their request to stand or guide insults, threats and insults f They have no reason to prevent this from moving the criminal case against violators in accordance with the laws in force. This fine is imposed on everyone who has participated in this offence.

4. Failure to maintain or maintain records, documents, documents and their judgment within the time limit specified in article 203 of this Law or to refrain from presenting them.

5. Customs faithful do not follow the regulations that set out their duties in addition to the applicable penalties that may be issued in this regard in accordance with article 191 of this Law.

6. In accordance with article 107 of the present Code, the restrictions and records provided for in the article are not maintained, maintained and submitted by the transport companies authorized by article 107 of this Law.

7. The shortage of goods in customs stores after they have been received on a prima facie case if the quantity cannot be determined.

b. A fine shall be imposed from 20,000 thousand Syrian pounds to 30,000 Syrian pounds for the following violation: the surviving goods of the reservation whose value, quantity or type cannot be determined without preventing this from prosecuting the smuggling offence.

C) A fine from 100000 thousand Syrian pounds to 200,000 Syrian pounds for the violation of the loading or unloading of ships and aircraft or the withdrawal of goods without authorization from the Customs Service or the absence of its employees or outside the prescribed hours or in contravention of the conditions established by customs or their discharge. Other than assigned locations.

Article 273

A similar fine is imposed for what is specified in Article 279 of this Law:

a. infractions of the use of exempted or reduced tariffs at the end of the target or the target for which it was imported, altered, sold or disposed of in an irregular situation and without the consent of the Chambers h Prior customs and without due process.

b. Change the specifications of cars or mechanisms from a car transporting goods or cars with special uses to vehicles transporting people.

C) Importation of replacement parts or parts for items of goods that are all complete or complete items, either in the name of one importer or in the name of several importers, or at a single customs office or in several customs offices at the same time or at various times, resulting in the introduction of trapped goods or Prohibited or resulting in the benefit of the fee difference of complete or complete items or in contravention of the laws and regulations in force.

Rule 274

Apart from the status contained in article 256 of this Law, a fine is imposed from three times to four times the amounts of fees and taxes that have been recovered or initiated without the right.

Article 275

A fine is imposed from 10,000 Syrian pounds to 20,000 Syrian pounds for the following offences not covered by previous articles of this chapter:

1- Evasion of customs transactions.

2- Failure to maintain seals, buttons or lead subject to parcels, modes of transport or absorbations without resulting in a lack of or change in the goods.

3- The owners of the relationship are not obliged to implement their obligations or guarantees submitted by them to customs, taking into account the provisions of Article 278 of this Law.

Article 276

A fine of 5000 5,000 Syrian pounds is imposed for 10,000 Syrian pounds for each other violation of the provisions of this law and the decisions and instructions issued pursuant to its provisions, for which the provision did not impose a fine.

Chapter VIII

Trafficking and fines

Section I

Definition of smuggling and what is in its judgement

Article 277

The smuggling is the introduction or removal of goods from the country, contrary to the provisions of this law and the texts in force other than customs offices.

Article 278

In particular, smuggling in the application of this law is considered to be the following: :

1- Non-orientation of goods when entering the first customs office.

2- Failure to follow the routes and methods specified in legal and regular texts in the entry, removal and transit of goods.

3- Unload or load cargo from ships differently to the systems on the beaches where there are no customs offices.

4- Unlegitimate discharge or loading of cargo from aircraft outside regular airports or the delivery of goods during air transport contrary to the provisions of article 63 of this Law. Also, the unloading of goods from other modes of transport outside the customs offices in a different manner to the systems in force.

5- Not authorized in the office of entry or removal of goods received or issued without a statement of cargo, including those taken by passengers from such goods.

6- The customs offices went beyond the permission of the goods in the entry and out.

7- Discover of unauthorized goods in customs office placed in bunkers Custom Specially to hide them or in gaps or spaces that are not usually reserved for containing such goods.

8- Increase, decrease or replacement without justifiable reason in the parcels or in their acceptable contents in a fee pending section VIII of this Act discovered after the departure of the goods The office. Customs.

9- Failure to submit evidence determined by the Customs Department to release outstanding case data for the charges under Title VIII of this Law.

10- The removal of goods from free zones, customs stores or warehouses to the customs area without customs treatment.

11- Violation data intended to import or export prohibited goods, prohibited or restricted by fraudulent or otherwise fraudulent documents or intended to import and export goods by rigging in value, circumventing the amounts of cash allocations specified in the texts issued In this regard, and by means of forged documents or other documents of truth or otherwise, they are not authorized by the real name.

12- :: Submission of false or different documents or lists of truth or false marking in order to eliminate the performance of customs duties, fees and other taxes in whole or in part or in order to exceed the provisions of prevention or limitation.

13- Transfer and possession of prohibited, prohibited or restricted goods without providing f Steady proof of import .

14- Transfer and possession of goods subject to an officer's customs scope within this scope without a regular document.

15- Non-import of goods that are not exported and exported temporarily for any purpose.

16- Prohibited prohibited goods authorized by their real name prior to being licensed to enter or take out .

17- Changing car routes loaded in transit cargo data and in re-export data.

18- Transfer of goods by means of transfer or re-export without a statement or a regular licence.

19- Several closed parcels and packages were mentioned in any manner in the statement as a unit, taking into account article 68 of the Act on Containers, Trabbles and Trailers.

20- infractions of the provisions of Legislative Decree No. 175 of 5/8/1969.

21- Increase in what is authorized in the re-export data that would lead to unreal repayments in the outstanding conditions data for the bribe M .

22- Transit of goods smuggling or without treatment.

23- Non-payment of domestic trade data and the provision of customs documents in accordance with conditions established by the Customs Department.

Section II

fines for smuggling and what is in his judgment.

Article 279

A customs fine is imposed for smuggling offences or, as such, as follows:

1- Six times a value of eight times than the prohibited goods.

2- Three times the value and the fee to four times the value and anchoring. M Together for the goods that are forbidden or restricted.

3- From four times the fee to five times the fee for the goods subject to the fee if it is not restricted or limited to at least one and half of its value.

4- 10,000 Syrian pounds to 20,000 Syrian pounds for goods that are not subject to charges, which are not restricted or restricted.

Rule 280

The Customs Court controls the confiscation of goods, the subject of smuggling, or what is considered or controlled in the equivalent of their value. In addition to customs duties, fees and other taxes, which were exposed to the weak. When these goods are not booked or survived, the modes of transport, tools and the mu may be confiscated. A Which was used in smuggling, except for ships, aircraft and trains, unless they were prepared or hired for this purpose or sentenced to the equivalent of their value when they were not booked or survived.

Article 281

The Customs Court decides to confiscate seized goods and means of transport in case of smugglers' escape or inference.

Section XVI

Sale of goods

Article 282

a. The Customs Service may sell the seized goods from animals and goods that are perishable or seperable or in a condition that affects the safety of other goods or the facilities in which they are located.

b. Under the authorization of the Director-General or the person authorized to sell the seized goods and modes of carriage, nine months after the date of their seizure, they may be sold prior to this period if their value is subject to a decrease.

The sale is based on a record of the condition of the goods and the reasons for selling them without the need to notify the owners of the relationship or to await a judgement from the Customs Court.

If such an acquittal was issued, it would have required the reseller to pay the rest of the bestseller after deducts the sums it had spent in order to preserve it.

Article 283

a. Goods owners have to withdraw their goods stored in customs stores or in the fields of the customs campus and sidewalks within a maximum period of six months. The Customs Service may sell the goods on which the statutory preservation period has been provided.

b. The provision of paragraph (a) of this article applies to deposits left by travellers at customs offices.

C) The Customs Service may sell the goods of the types mentioned in the preceding two paragraphs when they are located on the customs campus during the period of preservation, if they are shown signs of illness, corruption or damage to the safety of other goods or facilities, and that this will be proven by a protocol of restraint signed by them. Chief Scout.

Notify the goods owners or their representative in all of the above cases and if that is not possible to declare in the Customs Service.

Article 284

The Customs Department also sells the following:

1- Goods, objects and modes of carriage owned by the Customs Department as a result of a judgement, settlement, written waiver or confiscation in accordance with the provisions of this Act.

2- Goods not withdrawn from real warehouses Legal (placebo) And private. And the industrial within The statutory deadlines set out in articles 120, 131, 136 and 138 of this Act.

3- Goods and tiny objects of value that have not been identified and claimed by no one during the period of preservation.

Article 285

The raw materials carried out in accordance with the provisions of the preceding articles could not lead to any proceedings for failure and damage to customs, except for the situation in which they had made a gross error.

Article 286

a. The provisions of Articles 282, 283 and 284 of this Law apply to prohibited or restricted goods.

b. The raw materials provided for in the preceding articles are auctioned and in accordance with the conditions and rules determined by the Minister's decision .

Goods, objects, and means of transportation are sold free of customs duties, fees and other taxes other than the significance of the buyer's fee.

C) If the goods cannot be sold after two consecutive proposals, they can be destroyed under the authority of the Director General, and the minutes of seizure are regulated according to the assets, and the destruction can be replaced by delivery to government hospitals, government dispensaries or charities to be assured of safety. The possibility of their use and consumption is made by the decision of the Director General.

Article 287

The sales shall be distributed according to the following order:

1- Port allowances and storage fees due to the General Company for Warmer meet the services provided by them to the goods.

2- Sales process expenses.

3- The expenditure incurred by the Customs Service of any kind.

4- Customs duties.

5- charges and other taxes according to their families as of the date of the enactment of their legislation.

6- Conservation allowances in customs stores and warehouses from opening, packaging, transportation, leitages and others.

7- External transfer fees when required.

The remaining amount shall be determined as follows:

A. Metroalloy:

1- If goods sold out of the types allowed to be imported on the day of sale, the remaining amount shall be transferred to the owners of the relationship provided that they claim it, and this right is subject to a statute of limitations by a year from the date of sale and becomes a right for the general treasury and restricts its revenue.

2- If the goods sold from the prohibited or restricted species are imported, the remaining amount shall be restricted to the amount in the public treasury. .

b. Imported goods are regular and disapproved for customs administration: the remaining amount is recorded in the public treasury.

C) Mutually exclusive goods for customs administration under a reconciliation instrument or issued by forfeit provision: The remaining amount shall be distributed according to the provisions of Article 289.

d - Reserved goods: The remaining amount shall be taken by a secretariat pending return to its beneficiaries or distribution in accordance with the provisions of Article 289 depending on the custom of the customs offence.

Article 288

Prohibited, restricted or restricted goods may be sold or allowed to be imported or permitted to be imported into the public or other public sector destinations or to account in accordance with the conditions established by the Minister's decision.

Section XVII

Distribution of customs fines and source values

Article 289

a. The quota returned to the public service shall be determined from the amounts of fines, value of things, goods and transport confiscated or removed under a settlement contract, by 60 %. This share is deducted after deducting expenses, taxes and fees, either before deducting the informer's quota or after the deduction of the informations. This is in accordance with the regulations established by the Minister.

The rest will be distributed to the obstacles and their superiors and to those who have been assisted in detecting the violation or smuggling operations or completing the related procedures exclusively from the customs administration personnel, as well as the funds for combating smuggling, social cooperation, savings, the joint fund and sports activity. The culture of customs administration.

b. Each fine shall be transferred to the Common Fund, not exceeding 2,500 Syrian pounds.

C) The distribution rules and the percentage allocated to those who benefit from this distribution are determined by decision of the Minister.

Article 290

An exception to the provision of article 287 of this Law, the Minister may, by decision, regulate the distribution of confiscated goods and modes of transport in cases where the fines are not received or are considered to be minor, and it is not possible to reward the informers and the diviers.

Section XVIII

Customs management privilege

Article 291

The demands of the Customs Administration are considered to be of any source or type of excellent debt and to obtain prior to any other right from the original debtor, sponsor or third person, in accordance with the Public Funds levy law.

Section XIX

Statute of limitations

Article 292

a. No one has the right to require customs to recover duties or taxes for four years following the financial year during which they are performed.

b. Insurance of different types is converted to customs duties, fees and other taxes within the deadlines and conditions set by the Customs Department for customs documents if the owners of the relationship do not submit documents and meet the conditions to determine the status of such documents. Insurance. In all cases, the surplus section may not be claimed for the conversion to customs duties, fees and other taxes (the remaining balance) after the deadline referred to in paragraph (s) A . From this article on the date of payment of the insurance payment only if the delay is due to the administration of the customs or due to cases brought before the courts.

Article 293

The Customs Department and its associated customs services shall be free after five years after each expired year that records, receipts, statements and other documents of the year in question must be preserved and cannot be required to produce such records, receipts, statements and documents unless they are there. Cases still under consideration.

Article 294

Unless the legal texts in force have established a longer statute of limitations, the rights of customs administration are outdated:

a. 15 15 years in the investigation of smuggling offences or what is considered as such as from the date of their occurrence.

b. 5. Five years in the investigation of other customs offences as of the date of their occurrence.

C) 15 15 years in order to implement the provisions on smuggling offences or what is considered as such or the collection of fines and sources of other customs offences from the decision of the fine.

d - 15 fifteen years of fees and taxes that didn't get for any reason.

Section XX

Transitional and different provisions

Article 295

The Director-General shall be entitled to exclude public authorities, public sector and grassroots organizations from certain procedures in order to facilitate their work, including by accepting the value of goods imported by them in invoices (lists), as well as transportation and insurance, and any other expenditures required by a process Importation shall be restricted on the condition that this exception does not prejudice the fees and taxes applicable according to the laws in force, whether or not the exemption shall have an effect in the proportion of their obligation.

Article 296

In accordance with the Minister's proposal, the amount of amounts and fines provided for in this law may be increased or decreased according to the case and published in the Official Journal.

Article 297

The Customs Act No. 9 of 1975 and its amendments and all provisions in contravention of this Act shall be repealed.

Article 298

This Law is published in the Official Journal and takes effect three months after the date of publication.

Damascus/1427 A.H., 6/7/2006

President

Bashar al-Assad

Lawyer Naam Al-Masri