Law 38, 2006 Customs Act

Original Language Title: القانون 38 لعام 2006 قانون الجمارك

Read the untranslated law here: http://parliament.gov.sy/arabic/index.php?node=201&nid=5018&RID=-1&Last=10058&First=0&CurrentPage=10&Vld=-1&Mode=&Service=-1&Loc1=&Key1=&SDate=&EDate=&Year=&Country=&Num=&Dep=-1&

Law 38, 2006 Customs Act the President of the Republic based on the Constitution, approved by Parliament at its meeting on 2/6/1427 Hijri-27/6/2006 a.d.,: part I definitions and general principles



Article 1 terms and expressions shall mean this code meanings: Prime Minister and Minister of finance and customs associated with







The General Customs Directorate Customs Administration represented by Director-General







Director General of Customs Director General who heads customs







Regional customs directorates and customs service affiliate secretariats







Customs tariff schedule containing the labels for goods and the subordinate tariff rates and rules and observations contained therein







Customs sector determined by the Customs Administration to direct actions and customs control at every seaport or joy or anywhere else where the Customs Office







Store location or construction by the Customs Department or approved for others to use to store goods awaiting pulled one customs conditions







The warehouse where the goods are deposited or construction under the supervision of the Customs Department in a pending state charges in accordance with the provisions of this law.







Statement statement by owner or legal representative in accordance with the provisions of this law and customs regulations which includes determining what distinguishes the goods declared







Customs line line corresponding to the political boundaries between the Syrian Arabic Republic and between adjacent States and surrounding seashores







Customs part of land or sea controlled by specific customs procedures in this law and is of two kinds:-Maritime customs zone: the covers located between the beaches and the end boundaries of territorial waters.

-Land customs zone: includes land located between beaches or land border on the one hand and the other hand inline to be determined by decision of the Minister shall be published in the Official Gazette.







The merchandise





Each article or something or a natural product, animal or agricultural or industrial







Type of goods named in the tariff schedule.







Origin of goods producing country, whether of animal products, agricultural or industrial or natural







Source of goods directly imported by country







Restricted goods the import or export of goods restricted by legally authorized contacts







Restricted goods subject goods in the application of this law to special restrictions issued by legally competent







Goods subject to high rates





Goods subject to high fees and the designated Minister for the purpose of customs control, published in the Official Gazette







Prohibited goods all goods the import or export of which is prohibited on the basis of the provisions of this law or other laws







Specific prohibited goods





Some of the prohibited goods which sets the decision of the Director-General for customs control, published in the Official Gazette.







Customs offence any act or omission which is contrary to the provisions of this law and the regulations and decisions based on him







Employee





Is the factor of the first or second category set out in the basic law for State workers and applicable conditions of employment laid down in the customs legislation







Customs Broker is any natural person who flouts customs data preparation, signing and submission of customs and complete procedures for clearance of goods for others







Article 2 a-happening in General Customs Board of Directors consists of:



Customs Director General Associate Director General Customs head.                





A Member







Order of the Customs Brigade General, or designate a member of the representative of the Ministry of Finance Director at least a Member







Representative of the Ministry of economy and trade at least p





             A member of a representative of the Ministry of industry Director at least a member of legislation and Legal Affairs Manager in customs administration as a member of the Board is entitled to be assisted by a representative of any other public or private entity regarding topics specific to that side, and the right to express an opinion without the right to vote. B the Board of Directors shall have the following functions:-strategic policy and planning proposal to promote management level.

-Study topics related to customs legislation and ways to develop them.

-Examine ways to simplify customs procedures and updated.

-Study the transmission mechanism of important character themes.

-Monitor policy implementation strategy and annual plans and follow them.

-Establishment and development programmes in the customs sector.

-Examine the draft annual budget of the customs in preparation for submission to the Minister for approval in accordance with the laws and regulations in force.

-Access to important projects and contracts at customs before submission to the discretionary actors for approval and ratification of the decisions of the Director General of customs that have status continuity and permanence. C-the majority decisions of the Council and presented to the Minister for approval or making the right decision. The Council holds regular meetings-monthly and special meetings held as needed at the invitation of the Chairperson or at the request of a majority of members. E-Board is not true only in the presence of the President and a majority of its members.

Article 3 the provisions of this law on the customs area which includes land subject to State sovereignty and territorial waters.

Article 4


Each commodity customs line passes the input or output to the provisions of this law and customs regulations.

Article 5 principles taken into account in all customs procedures simplification, openness and transparency and applying these principles the Customs Department to introduce modern techniques and advanced and sophisticated systems regarding the conduct of customs formalities and in particular to: 1. accept the payload data (manifest) and declare the goods and all other documents and information electronically.

2. permission to direct delivery of the goods received or allow exporting goods shipped prior to the completion of customs procedures under certain conditions determined by customs.

3. inspection of goods and simplified quickly and selectively, whenever she saw customs need or usefulness of recourse to preview.

4. adoption of the system of checks on goods and documents after release.

5. spread the use of electronic exchange of information and development of customs processes and procedures in paperless electronic environment.

6. simplification and facilitation of customs duty payment methods by credit accounts and bank guarantees and other means of payment that will facilitate and stimulate trade.

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

Article 6 public customs administration sensitive to publish laws, regulations and customs decisions, including decisions on tariff adjustments and other measures and customs procedures through publication in the Official Gazette and when required in the national media, including electronic means.

Part II article 7 customs area having customs services work at customs in the customs zone and also exercise its powers over territorial waters, land, lakes, rivers and channels within the conditions specified in this law.

Article 8 established departments and offices and customs posts and rescind the decision of the Minister.

Article 9 specifies the functions of the departments and offices and customs posts and regulate working time of the decision of the Director General.

Article 10 subject to the provisions of article 78 of this law proceedings required by data or customs formalities competent customs services.

Section III principles of application of article 11 tariff goods have entered the territory of the Syrian Arabic Republic or out of customs duties and other duties and taxes in force, unless excluded or exempt under the provisions of this law or conventions or other legal texts.

Article 12 taking into account the provisions of articles 13 and 14 of this Act apply normal tariff charges on goods of all States.

Article 13 apply preferential tariffs on goods in some States as agreements for this purpose within its provisions.

Article 14 of Decree may maximum tariffs of no more than twice the normal tariffs on some goods.

Article 15 imposes customs duties and amend and repeal by decree upon proposal of tariff Council which consists of: Minister: President-Ministers of economy, trade and industry and the Director-General: members and attend Board meetings the Director in charge of the Affairs of the tariff in customs administration as rapporteur.

Article 16 shall be by decree upon the proposal of the Board of the tariff on imported goods subject to a compensatory fee in the following cases: 1. when enjoying the goods in the country of origin direct subsidies upon export.

2. when goods prices are reduced in a State with the intention of dumping.

Article 17 specifies the decrees relating to tariffs in force date but not previously issued date and only become effective from the date of publication in the Official Gazette.

Article 18 subject goods declared for export or consumption situation, to declare the fees applicable at the date of registration of the detailed data unless otherwise stated in the amended Ordinances for the tariff.

Either the goods declared for export and performed her duties prior to Customs is the part which is not yet customs tariff in force at the time of entry.

Article 19 when the cargo provision fees should be filtered deposited in the repository because the filing deadline and not getting to extend its tariff provisions apply systems window on the filing deadline.

Goods withdrawn from illegal warehouse or warehouse audit has marked shortage of tariffs window at last get him or the date of discovery or the history thereof if selected, top.

Article 20 should outstanding fees in accordance with goods guaranteed commitments data which did not apply to the Customs offices for payment subject to tariffs in force date of registration or date of expiration deadlines have whichever is higher.

Either the goods provided by the stakeholders of the customs service to put in consumption tariff applies the window as set out in article 18 of this law.

Article 21 goods emerging from the free zone to consumption tariffs window as set out in article 18 of this law.

Article 22 subject smuggled goods or similar to tariffs in force date discover smuggling or the history thereof if selected or settlement date of conciliation, the highest if non-judgement concluded before the conciliatory settlement depends the fees contained in this provision.

Article 23 that the goods sold by the customs service consumption situation in accordance with the provisions of this law, the tariff applies the window on sale.

Article 24 a-tariff apply window on goods subject to the relative value of these goods according to a fee in case made to customs for the performance fee. B-in order to apply the provisions of this article the customs can allow for dispatch, separate section of the defective goods or damage by factors got before recording the detailed statement. C-w-stricken cargo or damage to customs duties according to the situation presented, or re-exported or destroyed at the expense of its owner according to assets.


Article 25 the provisions of articles 18 to 24 of all fees and other taxes collected by the Customs Department unless there is a legal provision to the contrary.

Article 26 1-every stakeholder to submit a written request to the Customs Department which customs procedure inquires regarding the classification of certain goods or fees, or the extent of exemption from fees or queries about assessment rules or rules of origin or other measures and customs procedures and regulations in force.

2. the relevant authorities in customs administration, answering the topics and the information required in accordance with the provisions of the preceding paragraph, within a period not exceeding 15 days from the date of registration of the request to the extent that they do not result in the disclosure of confidential information or third party.

Section IV restriction and prevention article 27 all goods enter the territory of the Syrian Arabic Republic or graduated, must be submitted to the competent Customs Office and submit the statement as determined by the Customs Department. Except for the following: n-ships and planes that are subject to registration and cancellation procedures special regime issued by the Ministers of finance and transport. B-the containers contained aktarma referred to in article 53 of this law which licked reloaded by minvist issued.

 Is the Office to which the statement when the input is the nearest border.

Article 28 prohibiting ships to dock in the payload was important but harbors stomach so only in emergency circumstances arising or force majeure and seamanship in this case to know that the nearest customs office without delay.

Article 29 prohibits ships tonnage 200 nautical tonnes transported within the customs zone or prohibited or restricted goods Marine under high rates or prohibited goods referred to in article 1 of this law.

Article 30 prohibits ships tonnage of 200 tons of cargo transported by marine species referred to in article 29 that wander or alter his face moving within marine customs zone except in circumstances arising from maritime emergency or force majeure and seamanship in this case to know the competent authorities to notify the nearest customs office without delay.

Article 31 prohibits planes to traverse the border of specific places or taking off or landing at an airport where customs services except in cases of force majeure and the aircraft in this case to know the nearest civil aviation authority or customs station or other public powers and to submit without delay a report to the customs service supported by who has been notified.

Article 32 does not seize goods prohibited or restricted, which declared the real name, goods declared for entry to the outside and goods declared for output returned to inside unless allowed exemption from prohibition or restriction in either case.

Either the goods designated, the forbidden book and that her real name told unless there is prior authorization to enter or remove them, if you get that license later allowed to enter goods or reformatted after the settlement.

The suspension of the import or export licence or certificate or leave or any other document necessary for the Customs Department not to allow completion of customs treatment before getting these documents.

Article 33 a banned all foreign products are marked with manufacturer (brand) or shop or any name or a sign or indication that the impression that these products were manufactured in the Syrian Arabic Republic, or has it made in the country of origin whether real tags on specific goods or on its casing were or on its companies (its belts). Local products also prohibited are marked with manufacturer (brand) or shop or any name or a sign or indication that the impression that these foreign-made products. B is excluded from the provisions of the preceding paragraph the packages that import of Syrian products packaged by a local factory holds the privilege of bearing the distinguishing mark of the foreign company.

Article 34 prohibits introduction of foreign goods that do not meet the conditions laid down in the conventions and laws and regulations protecting origin or ownership unless the competent authorities to lift the ban under the conditions you specify.

Implement prevention contained in this article and in article 33 on the outstanding conditions for the subject of section VIII.

Article 35 General Manager puts its own decision rules for the packaging of certain goods.

Title v marked items of goods origin-source-type-value article 36 imported goods are subject to proof of origin, prescribed by the Minister approved rules of origin and conditions of proven cases of exemption from this evidence.

Article 37 applicable to imported goods from the country of origin after consumption in that country his country of origin or country of origin, whichever is higher.

And if the goods are not manufactured in the country of origin, subject to the tariff applicable to the country of origin or country back by fabrication and in accordance with the rules prescribed by the Minister.

Article 38 a.l. similar decisions classifying the goods have no stated in tariff schedule from the Director General's decision will be published in the Official Gazette.

2. altbenid warrants classification of goods that can enter in more than one item in the tariff schedule of the General Manager. B-taking into account what is stated in the explanatory annotations to the tariff issued by the Arabic League, additional explanations of tariffs and conditions applied for the Director-General which determines entry decisions.

Article 39 1-the value to be declared in the import of consumption status and outstanding conditions for fees are no transaction value actually paid or payable when buying those goods to export to Syria, the following costs, to the extent that the purchaser and not included in the price: a freight costs until it reaches Syria. B-transportation, loading and unloading, portering and other cargo services until it reaches Syria. C-cargo guarantee costs until it reaches Syria. D-commissions and brokerage, except buying commissions.


                            E-cab or the cost of containers or packages or other packing units which, with the cost of the goods concerned, one unit for customs valuation purposes. And-the cost of packaging, both in terms of work or materials. G-value of the following goods and services provided by the purchaser directly or indirectly, free of charge or at reduced cost for use in the production and sale for export of the imported goods, to the extent that this value is not entered in the price paid or payable, divided proportionally: ·   Materials and components, parts and similar items entered into the composition of goods.

·   Tools and templates and foundries and similar items used in the production of goods.

·   Materials consumed in the production of goods.

·   Engineering, development, artwork, design, layout and graphics are carried out in a country other than the country of the importer and were necessary for the production of imported goods. H-license rights and revenues relating to goods subject to evaluation and committed buyer to pay either directly or indirectly as a condition of the sale of goods when such proceeds and rights embedded in the price paid or payable. I-the value of any benefit to the seller directly or indirectly from any resale or disposal or use of the goods by the buyer.

Customs value does not include the following items provided they are separate from the price actually paid or payable for the imported goods: (a) wages of cargo after arrival in Syria. B expenses relating to the construction and equipment installation and maintenance and technical assistance undertaken after the import process for imported goods as equipment and machinery and industrial equipment. C-interest paid as a result of financing the buyer's site to buy imported goods, whether such funding has been achieved by the vendor or by someone else, the financing contract granted in writing. D-costs relating to the right to reproduce imported goods in Syria. E-procurement commissions paid by the importer to his agent meeting represented the buyer for the purchase of goods to be assessed. F-transfers production quotas and other renderings by the buyer to the seller's interest and not related to the imported goods. G-fees and taxes imposed on Syria.

2. understand the "price paid or payable" provided for in the first paragraph of section 1 of this article, the full price or buyer will perform the seller or for the latter to meet the imported goods and includes payments made or to be as a condition of sale of the imported goods by the buyer to the seller or by the buyer to a third person iffah plus seller and can be met in cash or by means of a documentary credit or negotiable documents, can also be directly or Indirectly.

3. a transaction value of the goods prove declared that highlight the original purchase invoice and other documents related to shipping and warranty expenses and other expenses and burdens on the merchandise. B-the invoice must include, on a mandatory basis, the buyer and seller's name and the price actually paid or payable and a full description of the goods subject of consignment including quantity author, accepts the Bill either typewritten or received by computer or transferred by electronic means, and whether the signature or signatures is a mechanism or electronic.

Director General of Customs issued regulations governing the application of the provisions of this paragraph. C-to customs the right to claim to produce contracts and correspondence, bank credits and other appropriate documents to prove the value, without restricting their right to doubt the fact that the Bill provided health or remark, that in this case the provisions of article 40. D-if the value of the goods listed on the invoice in foreign currency are converted into local currency at the rate applicable to blocks breakdown registration date which is determined by the Central Bank (slash) every three months to this end and communicated to Customs Administration to be effective from the first day of each quarter. -To determine the customs value (according to item 1) of this article: (a) that there are no restrictions on the disposal or use of the goods by the buyer other than: ·       Imposed by law or by the public authorities in Syria.

·       That define geographic areas that can be resold.

·       Which have no substantive impact on the value of the goods. B-not to be sold or the price associated with a particular condition or subject to consideration cannot determine the value of the goods being valued. C-that the seller doesn't deserve any part of the proceeds of the resale of goods or their disposition or use them at a later stage by the buyer, directly or indirectly, unless an appropriate adjustment can be of value in accordance with the provisions of paragraph (I) of section 1 of this article. D-not the buyer or seller, both were two natural or legal person (Corporation) are connected according to one or more of the following cases: 1. If one works for the other.

2. If a legally recognized them as partners in business.

3. If one owns, directly or indirectly at least 5% of the shares and stock that gives him the right to vote in the other.

4. If one oversees other directly or indirectly.

5. If both are liable directly or indirectly for the supervision of third person.

6. If they will attend together, directly or indirectly to a third person.


7. If one manager or responsible in other enterprise.

8. If they were relatives up to the third degree.

Persons who have a business relationship, whereby one is the sole agent or sole distributor or sole concessionaire, bound together if they have one or more of the above situations. -Is not considered a link between the buyer and the seller in accordance with paragraph (d) above a reason in itself to consider the transaction value is unacceptable, unless it is proved that this link has had an impact on the price, and in this case the Customs to inform importer causes an effect on the price and allow him to reply within the time limit laid down in article 40 below, and communicate these reasons in writing if requested by the importer. -Accept the transaction value in a sale between related persons in accordance with the provisions of paragraph (d) above are assessed in accordance with the provisions of this article, goods when imported, on his own initiative for comparison purposes only, that this value is very close to one of the following values: ·       Transaction value of identical or similar goods specified respectively in accordance with the provisions of articles 41 and 42 below, sold for export to Syria, because other buyers were connected to the seller, within 30 days before or after the date of importation of the goods being valued.

·       Or the customs value of identical or similar goods specified respectively in accordance with the provisions of articles 44 and 45 below.

Account when applying these values, which did not accept any alternative values, various differences in commercial levels, quantity levels, and other items in item 1 of this article plus the costs borne by the seller in sales in which a link between him and the buyer, or costs incurred by the seller in sales in which the seller and the buyer.

Article 40 1-if customs finds there are reasons to doubt the validity of declaring customs value in accordance with article 39 of this law, and other article before applying any of the provisions of this section, inform the importer in writing of the reasons, and to respond to it within a time limit of not more than thirty days from the date of the communication.

2. after receipt of the goods, or owner's reply after the deadline mentioned in the preceding paragraph, the Customs issue written decisions disputed situation based valuation rules provided for in article 39 of this law and to inform him of his goods.

3. in case of refusal the applicant of the decision of the assessment referred to in paragraph 2 preceding the dispute to the Arbitration Committee provided for in chapter IV of part VII of the Act.

4. the importer or any other person incurs no fees just fine its objection to the decision of the customs authority assessment or before any judicial authority, and shall inform him of the decision of each authority consider the objection.

5. apply the assets mentioned in this article in the event of recourse to specific valuation rules in subsequent articles.

Article 41 1-if you cannot determine the customs value of the imported goods in accordance with the provisions of article 39 above, the customs value shall be the transaction value is acceptable for conforming goods exported to Syria within 30 days before or after the date of export of goods to be assessed.

2. when applying this article, the transaction value used to match items on sale at the same commercial level and in the same quantities of goods being valued as a basis for determining the customs value. If no such transaction using the transaction value matching items sold at a different commercial level or in different quantities adjusted for differences in level of trade and/or quantity provided that these modifications are possible on the basis of certain evidence clearly demonstrates the reality of the adjustment and accuracy, both amendment to increase or decrease the quantity.

3. where include costs and burdens referred to in items (a, b, c) of paragraph 1 of article 39 in the transaction value, this value was being amended to take account of significant differences in such costs and burdens between imported goods and corresponding goods result from differences in distances and transport.

4. If several different values conforming goods below these values to determine the customs value of the goods to be assessed.

Article 42 1-if you cannot determine the customs value of the imported goods in accordance with the provisions of articles 39 and 41 above, respectively, the customs value shall be the transaction value is acceptable for similar goods exported to Syria within 30 days before or after the date of export of goods to be assessed.

2. when applying this article using the transaction value of similar goods at the same commercial level deal with almost the same quantity of goods being valued, the customs value, if there is no such sales transaction value used for similar goods sold at a different commercial level or in different quantities adjusted for differences in level of trade and/or quantity, provided that these modifications are possible on the basis of certain evidence clearly prove the reality and accuracy of the adjustment, whether the adjustment resulted in increased quantity. Or decreased.

3. where include costs and burdens referred to in items (a, b, c) of paragraph 1 of article 39 in the transaction value, this value was being amended to take account of significant differences in such costs and burdens between the imported goods and the similar goods result from differences in distances and transport.

4. If there are several similar goods with different values, lower based these values to determine the customs value of the goods to be assessed.

Article 43 if unable to determine the customs value of imported goods under the provisions of articles 39, 41 and 42, respectively, the customs value shall be determined under the provisions of article 44. If the customs value cannot be determined under that article, determined in accordance with the provisions of article 45 unless you reverse the order of application of articles 44 and 45 at the request of the importer.

Article 44 if you cannot determine the customs value of the imported goods in accordance with the provisions of articles 39, 41 and 42 above, respectively the customs value shall be accepted as follows:


1. if sold within Syria imported goods themselves or imported goods identical or similar to their import, the customs value of goods imported into the unit price when sold to a party not related to the seller, the same goods imported or matching or similar imported goods, with the largest total amount within 30 days before or after the date of importation of the goods being valued, and after making the following deductions : A-commissions usually paid or agreed to pay, or plugins which usually added for profit and general expenses incurred on the sale of goods of the same class or kind inside Syria. B-costs of transport and insurance and associated costs of similar inside Syria. C-customs fees and other fees and taxes due in Syria because of import goods or sell them. D-when appropriate costs and burdens referred to in items (a, b, c) of item 1 of article 39.

2. taking into account the provisions of paragraph 1 of this article, if the imported goods or the corresponding goods or similar sold in Syria during 30 days before or after the date of importation of the goods being valued, the customs value is assigned to the unit price, which sold him the same goods imported or matching or similar imported goods as import, at the earliest date after the importation of the goods being valued but before 90 days this import.

3. subject to the provisions of items 1 and 2 of this article, if the imported goods or the corresponding goods or similar sold in Syria, their import, customs value, if requested by the importer, to unit price which sold imported goods after processing the largest total quantity, to another party within Syria unrelated to seller, provided value added discount as a result of the said processing as well as the deductions provided for in paragraph 1 of this article.

Article 45 a-if unable to determine the customs value of the imported goods in accordance with the provisions of articles 39, 41 and 42 and 44 above respectively, the customs value of goods imported into the "computed value of the goods". B-final value consists of the sum of: 1. the cost or value of materials and manufacturing and other equipment used in the production of imported goods.

2. amount of profit and general expenses equivalent to the amount that usually reflected in sales of goods of the same class or type of the goods being valued which are made by producers in the exporting country for export to Syria.

3. wages and costs and expenses relating to the shipment of imported goods, including transportation, loading and unloading, portering and security and other cargo services until it reaches Syria. C-it is not permissible to compel any person not resident to submit any account or other record for the purposes of determining the computed value or be allowed to review it, but customs can verify the information provided by the producer of goods for the purposes of determining the customs value under the provisions of this article in another country with the consent of the product and give sufficient time to the authorities of the country concerned and the latter did not object to the investigation.

Article 46 a-in order to apply the rules of the previous evaluation are: 1. "conforming goods" goods which corresponds to the goods being valued in all respects, including physical characteristics, quality and popularity, and does not result in slight differences in appearance to exclude goods compatible with the definition of the corresponding goods and corresponding goods are required to be of the same origin and the source of the goods being valued.

2. "similar goods" are goods which have similar characteristics and physical components of the goods being valued and able to perform the same jobs and prestige, taking into account the quality and fame of trademarks in determining whether goods are similar, and similar goods are required to be of the same origin and the source of the goods being valued. B does not include an expression conforming goods "and" similar goods ", as the case may be, goods that embody or reflect engineering, development, artwork, design work, plans and drawings that have not been any changes under the last section of paragraph (g) of article 39. C-not taken goods produced by someone else into account only when there are no identical goods or similar goods, as the case may be, produced by the same person who produced the goods being valued.

Article 47 1-if you cannot determine the customs value of the imported goods in accordance with the provisions of articles 39, 41 and 42 and 44 and 45, respectively, on the basis of the available data value is determined by means reasonably correspond to the principles and general provisions of international conventions in force in Syria.

2. to determine the customs value under the provisions of the preceding paragraph, cannot be attributed to the following elements: a the sales price within Syria for goods produced. B-the Supreme value of adoption notices system between two values accepted for customs valuation purposes. C-the price in the domestic market of the country of export. D-production costs other than those calculated for matching or similar goods in accordance with the provisions of article 45 above. -Prices of the goods sold for export to a third country. And-the customs value. G-arbitrary values or Essaouira.

3. the importer shall be informed in writing, at his request, the customs value, under the provisions of this article and the method adopted to identify each value.

Article 48 1-do not turn the procedure for determining the customs value of imported goods imported without the right to receive his goods if sufficient cash guarantees accepted by Customs to cover the fees that may be imposed by a final image in addition to the fine, when appropriate.

2. for Customs to keep samples of goods released before the final selection of the samples will be returned to the owner of the goods unless consumed in examination or analysis.

Article 49 kept confidential all information provided to customs with regard to the assessment of the goods whether this information confidential in nature or provided as confidential, and may not be disclosed without special permit who presented except for answering the requests of the competent judicial authorities.

Article 50


Identifies the Director General of customs valuation of goods rules apply assets set forth in previous articles as well as the assets of special cases not covered explicitly by those rules, taking into account the explanatory notes to the customs valuation rules issued by the WTO.

Article 51 encloses each statement list (Bill) genuine certified by the Chamber of Commerce or any other form determined by the Director-General's decision to validate the prices established these lists must be ratified by the consular missions when their presence in the city and the customs service has the right to demand documents, contracts, correspondence and other related transaction without complying with them or in the lists themselves and without restriction of validity of appreciation conferred upon her.

The Customs Administration to waive the approved list or on the above provisions wholly or partly as entitled to accept separate documents to prove the origin and value under the decision of the Director-General for this purpose.

Invoice date must be proportionate to the date of shipment of the goods, if the dates differed markedly reluctant to accept the Bill unless justified delay acceptable justification.

Article 52 that the declared value in the export value of the goods at the time the customs declaration plus all expenses until the exit of goods from the border.

This value does not include: 1. fees and taxes on exports.

2. internal taxes and excise taxes, other than recovering when exporting.

Title vi import and export import Chapter 1-carriage by sea article 53 a-carrier Navy, customs and harbour management notification before 24 hours from the time of arrival of the ship on the Customs Administration to take loads and port management arrangements for the reception of the goods. B-you must register each contained by sea if destined for free zones in manifest (manifest).

Load statement must be lonely, and signed by the master of the ship, and that includes the following information:-name and nationality and registered tonnage.

-Types of goods and the total weight and the weight of goods reaching if any and if the goods are prohibited should remember the real name.

Number of packages and pieces and describe its casing were signs and numbers.

-The name of the shipper and the consignee.

-Ports that shipped goods. C-bridge when entering the customs zone, highlight the first application of customs manifest the original visa which must be identical to the declaration specified in paragraph (a) of this article and to hand them a copy, and must report to customs when entering the ship Harbour also: ·        Manifest only when necessary to translate.

·       A supply ship's manifest and sailors and goods that belong to them.

·       A passenger list and all the documents and bills of lading that can require customs to apply customs regulations.

·       List of goods to be unloaded in this harbor.

·       List of containers to be unloaded in the Syrian port to port sea with reloaded contain numbers and measuring containers and milled lead figures and package weight and shipping port and Harbour marine detachment from its alaktarma. D-submit documentation during the thirty-six hours of entering the port and ship doesn't count under such holidays. -Can be a manifest electronically.

The Director-General shall determine the number of copies to be provided on the manifest and the procedures that are supposed to serve as a basis for receiving the goods.

Article 54 if manifest back to ships do not regularly or have no agents at ports or navigation of a sailboat, should be an indication of Customs port of shipment.

Article 55 shall be unloading ships and all other water transport port campus where the customs services and may not unload any cargo or transferred from a ship to another without the written consent of the customs service in the presence of their staff.

Unloading and transport is transhipment within hours and under conditions determined by the Customs Department.

Article 56 be ship captains or their representatives of transport companies and maritime agents and others responsible for the shortage of pieces or packages or its contents or the amount of goods reaching until receipt of goods in customs warehouses or in warehouses or by their owners when they allowed that taking into account the provisions of article 79 of this law.

The Director-General to determine the percentage tolerance resolution reaching goods increase or decrease as well as partial deficiency in the goods arising from natural factors or due to poor packaging and flow.

Article 57 if the decrease in the number of pieces or packages is included in vicious manifest or if the deficiency in the amount of goods reaching beyond for its tolerant according the decision of the Director-General, the master of the ship or his representative shall justify this lack and static documents indicate if submitting these documents immediately notice may not exceed six months they take guarantee rights of the customs service.

2. transport by road article 58 should be heading goods imported by road from the border to the nearest Customs Office, on the road carriers or touch you leading directly to this Office and appointed Director General publication in the Official Gazette.

These carriers are prohibited goods that transcend unauthorized Customs office or to take in homes or elsewhere before being submitted to this Office.

When necessary, the decision of the Director General and after taking the opinion of the Ministry of economy and trade, allow the entry of some goods by other tracks in accordance with the regulation issued for this purpose.

Article 59 on freight carriers and facilities to submit on arrival to the Customs office the manifest or a paper route in lieu of manifest signed by the driver by certified transport transport company to found the Organization in accordance with the conditions set out in article 53 of this law, the added value of the goods.

The Minister shall issue a decision specifying the exceptions to this rule and shall be published in the Official Gazette.

Attach a list of shipping or the paper way documents in favour of their content under conditions determined by the Customs Department.

3. the air transport section 60


The aircraft commander to exhibits since crossing the border selected routes.

Article 61 should codify cargo planes in manifest sign of the pilot, this statement should be organized in accordance with the conditions set out in article 53 of this law.

Article 62 on the plane that brings out the manifest lists provided for in article 53 of this law to airport customs service upon first request.

And must submit these documents to airport customs service with translation if necessary immediately upon arrival.

Article 63 prevents unloading and dropped from aircraft during the road, except that the aircraft commander to order take goods if necessary for the safety of the aircraft that the customs service knows that immediately after landing.

4. General provisions article 64 applies the provisions of articles 55, 56 and 57 of this law on carriage by road and air transport with regard to unloading from transportation to other bikers and aircraft commanders responsible for the shortage of land or air transport situation in the application of this law.

Chapter II export article 65 forbids every ship, train, plane or car, or any other conveyance loaded or empty, leaving the country without offering to customs manifest in conformity with the provisions of article 53 and all documents referred to in the said article and get clearance to leave, except in the cases specified by a decision of the Director General.

Article 66 should go for export goods to the competent Customs Office to declare in detail.

Prohibits carriers toward land border customs offices or to go beyond the outposts without authorization or to take other ways to avoid these offices or stations to take on goods subject to customs officer provisions established by the Customs Department.

Chapter III transport mail mail or parcels article 67 imported goods exported by mail mail or parcels according to Arabic and international postal agreements and legal texts window.

Chapter IV common provisions



Article 68 shall not be mentioned in the manifest or equivalent, several parcels vans and a group in any way as a single package.

Take on the containers and palletized trailers of instructions issued by the Customs Department.

Title VII customs clearance stages first chapter customs data article 69 must submit a detailed customs when you redeem any goods, even if they are exempt from duties and taxes, includes all information that enables to apply the regulations in force and fulfill the duties and taxes due or for purposes of statistics, except the cases specified by a decision of the Director General.

Article 70 the Director-General shall determine the format of the data and the number of copy and information that must be contained in the documents attached.

Register and date registered and the annual serial number after verifying its conformity with the provisions of the articles of this law.

Article 71 shall be mentioned in the detailed statement of goods belonging to more than one manifest according to the instructions issued by the Director General.

Article 72 shall be mentioned in several sealed packages and customs data collection in any way as one.

Take on the containers and palletized trailers the instructions issued by the Director General.

Article 73 shall be amended as indicated in the customs data after registration is that the statement can apply for the correction regarding the number or measurement or weight or value provided that the request before forwarding the statement to your preview and within 24 hours of submission.

Article 74 is entitled to customs data within fifteen days from registration if not led due fees and taxes on the goods or if not completed stages of the goods because of their sponsors.

Customs services shall also be entitled to agree to cancel the request of data providers, as long as you don't pay them fees and taxes owed, and in case of violation or disagreement does not allow cancellation only after the termination of the offence or resolve the dispute.

The customs service is entitled to two previous cases to request inspection of goods and this walkthrough to attend advance statement after reported assets in his absence if he failed to appear.

Article 75 of the cargo owners or their representatives legally examine their goods by providing detailed statement and take samples where appropriate after obtaining a licence from the customs services provided with supervision.

Samples are subject to fees and taxes owed.

Article 76 a non-cargo owners or their customs data law and commends that the competent official or judicial authorities.

Chapter II inspection of goods article 77 after recording detailed data, the customs service inspection of goods wholly or partly by organizational instructions issued by the Customs Department.

Article 78 a-conduct inspection of goods at customs, and allows in some cases made outside this campus based upon the request of the persons concerned and at their expense in accordance with the rules established by the Customs Department. B-to transfer the goods to the place of examination and opened the parcel and repacking and all other acts that require detecting this preview at the expense of the author of the statement and on his responsibility. C-it is not permissible to transfer the goods placed in customs warehouses or in specific places for the preview without the consent of the customs service. D-should be employed in the transportation of goods to preview, who meet the requirements set by the Department of customs, no person shall enter the warehouses and customs warehouses and hangars and arenas designed to store goods or deposited and places intended for preview, without providing GE customs service.

Article 79 the preview takes place in the presence of an applicant or his representative, when the lack of contents of parcels establishes liability Bos out as follows: 1. If a parcel customs warehouses or stores has introduced a sound check with virtual shortage occurs, the source country before shipping there.

2. If the parcel to customs warehouses or warehouses with virtual status improperly, these customs warehouses invested body or with customs warehouses and the carrier to prove that case in the record of receipt and check their weight and their contents in the investing body to take the necessary measures for safekeeping.


And the carrier is liable unless static documents indicate that deliver parcels and their contents as viewed when you enter stores or warehouses.

3. If you entered a sound virtualization packages then became suspicious after the stores or warehouses are investing body verifiably shortage or switch responsible for that.

Article 80 a-customs to open packages to preview when suspicion of prohibited goods or contrary to what is stated in the customs documents if the applicant or legal representative to attend the Preview on time, when serious grounds warranting the extra wheel, the Director decides to conduct his reporting preview relationship or legal representative of a Committee formed for this purpose. B the Committee shall organize the preview result adjust minutes.

Article 81 of the customs service the right to analyze the goods in Customs Administration adopt analyst for verification or specifications or conform to regulations.

Article 82 the customs service to our stakeholders to object to the result of the analysis before the Arbitration Committee provided for in article 89 of this law and the controversy after seeking the opinion of one or more parser of your choice.

Define rules governing these proceedings and compensation analysis, the decision of the Minister.

Article 83 1-if other legal texts window require special terms and this required analysis or preview this must be before the release of the goods.

2. the customs service shall be entitled to destroy goods found to analysis or preview it's harmful, at the expense of their owners in attendance or represented legally and for them if they want to export within a period of time set by the customs service, provided that it is done where you entered it and not from elsewhere via Syrian territory. In case of failure to attend or re-export after being informed in writing, at their expense and destruction process that regulates the necessary record fined at double the damage expenditure. And prosecuted under the law mentioned expenses to carry out the collection of public funds.

If you cannot destroy the goods and show it poses a risk to safety or health or public safety they are certain prohibited goods owners need to be re-exported under Customs and criminal prosecution.

Article 84 under wraps with relative tariff (ad valorem) for these goods. Only if it's repeated use is subject to fees and taxes owed on these tariff items as wrapping for separately from goods.

Article 85 if customs can ascertain the true contents of the statement by previewing the merchandise or examine documents submitted can stop temporarily preview and proof that the transaction provided that the Customs has collected the items needed to make this walkthrough and to take all useful measures to shorten the period of suspension to prevent damaging the interests of stakeholders and may not be exceed bye paused duration of fifteen days from presenting his relationship llthbotiat claimed by Customs And supporting his statement.

Article 86 must satisfy the duties and taxes according to the contents of the statement, however, if the preview result showed the difference between them and that in the statement, meet the fees and taxes on the basis of this result, without prejudice to the right of the customs service in pursuing s tivaa due penalties in accordance with the provisions of this law.

Article 87 of the preview and other heads of customs specialists heads re preview according to articles 77 to 86 of this law.

Chapter III special provisions for travellers article 88 passengers proceed to the competent Customs Office to declare what make sense or return them.

Preview and is declared when it is obligatory according to assets and rules established by the Customs Department.

Chapter IV arbitration article 89 a-if the disagreement between the customs service and our stakeholders about the specifications of the goods, origin or value of the decision of the Director categorically reasoned only in the following cases: 1. If the decision to arrange with the owner and pay the difference in fees and other taxes over 5000 5000 SP.

2. If the above resolution leads to prevent goods were worth more than $25000 twenty five thousand pounds. B demonstrate disagreement in the record shall be referred to arbitration committee composed of arbitrators are experienced specifies one customs administration and the other designates the owner or legal representative, if the owner of the goods set the Court within eight days from the date of the decision record planning Director of customs binding him definitively. C-issued decision arbitrators in dispute before them within ten days from the date of referral, this decision is subject to appeal within five days from the date of the notice before the appellate arbitral Commission.

Article 90 — constitute appellate arbitral Committee of permanent Commissioner appointed by the Minister from the decision of a President and two members, one representing the chosen Customs Department Director-General or his representative, and the other chosen by the owner or legal representative. B-the Committee unanimously or by majority concluded a powerful judicata. (C) the Commission shall not be invoked when the law or regulations and special rules for the specification of the goods or their origin or value. D-use Committee of technicians and the losing team shall bear expenses of the arbitration.

Article 91 the Minister determines by Decree number of committees and positions and jurisdictions and rewards Act implications here and expenses of arbitration.

Article 92-Customs Administration determines the arbitration proceedings in accordance with the provisions of the code of civil procedure as specified assets to be followed in terms of sampling and examination of the goods contested previous arbitration enforcement commitments, organize subsequent documents for expert opinion or decision of the Commission. B-it is not permissible to arbitration only to goods which are still under customs control. C-However, if the goods are required to resolve the dispute, and in the case where the goods are subject to Customs may permit the delivery of the goods before the arbitration proceedings for bail fees and fines.

Article 93 dividing the appeals jury member arbitrators before the competent customs Court President sworn in:


((I swear by Allah the Almighty to do my job impartially and honestly and faithfully, to save the secret reasons)).

Either the Commissioner who is appointed by the Minister, that divides the right in front of the President of the Court of appeal in the province.

Chapter v performance fees and taxes and withdrawal of goods article 94 to withdraw goods from customs is subject to the performance of duties and taxes paid or Secretariat or security and customs procedures.

Article 95 a-duties and taxes in accordance with the provisions of this law and customs officials charged bass tivaa fees and taxes that give them a receipt name regulates the statement provided for in article 188 of this Act regulating the receipt as determined by the Customs Department. -Organize and act fees and taxes refunded qualifiers to be replayed on behalf of the owner of the goods or his representative after highlighting the receipt given to him or his picture when appropriate and clear that customs clearance.

Article 96 goods imported by the State and municipal institutions and public companies and bodies and popular organizations or calculated for fees and taxes owed unless special exemption.

Detailed data for these goods in accordance with the General rules and license can drag these goods immediately or preview post before payment of duties and taxes due under conditions determined by the Minister.

Article 97 when declaring a State of emergency, measures may be taken to withdraw the goods guarantees and special conditions prescribed by the Minister.

These goods are subject to customs duty rates and other fees and taxes applicable at the date of withdrawal.

Article 98 may be permitted to withdraw their goods before performance fees and taxes with cash or a bank guarantee under the conditions and the rules prescribed by the Minister not more than thirty days.

Chapter VIII outstanding conditions for fees chapter I General provisions article 99 shall enter and transfer of goods from one place to another in the Syrian Arabic Republic or abroad with suspension perform customs duties and other duties and taxes owed.

These conditions are required to provide collateral to secure fees and taxes in cash or by bank guarantees or warranties are guaranteed in accordance with the instructions issued by the Customs Department.

Article 100 discharged the commitments are secured bank guarantees or duties and taxes based on secure certificates of discharge under conditions determined by the Customs Department.

Chapter II goods in transit (transit) a-general provisions article 101 may transport goods of foreign origin as passthrough either introduced border goods out of bounds or were sent by Syrian customs to another but this is transport by sea.

Article 102 transit operations are not allowed except in the competent Customs offices.

Article 103 is not subject passing goods under transit mode of restriction and prevention unless laws and regulations provide otherwise.

B-normal transit article 104 cargo transit mode is normal as all roads designated by the Customs Department and the various modes of transport on the responsibility of the contractor and the sponsor.

Article 105 shall apply to goods referred to in the preceding article, the provisions concerning the detailed statement and sampling provided for in law.

Article 106 subject goods transported under the transit mode for normal conditions determined by Customs on stapling parcels and containers in transport and other walogaeb assurances.

C-special transit article 107 transport as passthrough by railway companies and transportation companies with cars or planes licensed by decision of the Director General and the responsibility of these bodies and companies.

Unlike any text becomes motor carriers must licensed or authorized to own a number of lorries registered in Syrian Arabic Republic at least six trucks in accordance with the conditions determined by the Director General.

These companies must also hold constraints and records set by the Customs Department and kept for presentation to each request.

License decision includes warranties and conditions due and subject to annual renewal and the Director General can stop this license for a specific period or to cancel or to refuse to renew when breach of legal provisions and the terms and conditions specified by the Customs Department.

Article 108 defines by decision of the Director General routes that can transport them in accordance with the terms of this special transit mode of transport as well as the conditions of transportation taking into account agreements with other countries.

Article 109 do not apply procedures for breakdown and detailed preview on goods sent as transit mode and for only a brief statement and overall preview unless the Customs Administration the need for detailed preview.

Article 110 special transit provisions provided for in this law for the implementation of the conventions which contain provisions for transit unless such agreements provide otherwise.

D-international documents article 111 according to transport may passthrough for companies and institutions authorized by the Director General after filing the guarantees specified in the licensing decision is that transfer in accordance with the international standard documents or books, cars with certain specifications.

Define international standard forms customs or transport books as passthrough international documents also define staple things and specification cars allowed to this transfer.

-Transfer from the first to the second office desk article 112 can in case of transport of Office first to a second Office to exempt owners of relationship breakdown and organized them in this case to produce and submit to the first Office: 1. road freight lists papers and other documents specified by the Customs Department.

2. a brief statement about his model determines the guaranteed commitment documented by Customs and may be replaced by this load statement summary statement in the source country in cases determined by the Customs Department.

Article 113 is entitled to Customs officers in the input preview Action Office to verify the contents of the summary statement.

Article 114 could replace the summary statement provided in article 112 of this Act le100mln card organized by the Customs officers in the first Bureau in cases and within the conditions defined by the Customs Department.

Chapter III General provisions article 115 warehouses


Can upload goods in warehouses without payment of duties and taxes in accordance with the provisions contained in this chapter are warehouses on four kinds: a-real. B-special. C-mind (placebo). D-satellite.

Article 116 closed all ports places reserved for real and warehouses two locks, one key remains in the possession of different customs and preserves the second applicant.

Rule 117 does not accept the goods in all kinds of repositories only after providing a deposit governed in accordance with the conditions set out in article 70 and subsequent articles of this law and are in accordance with the rules laid down in the preview article 77 et seq of this law.

The customs service hold to control the movement of goods in warehouses records recording all related processes, and reference to match the warehouse assets limitations.

Article 118 customs administration determines the conditions of practical application to develop different types of warehouses.

A real warehouse article 119 authorized to create real warehouse by the Minister and specified in this decision and in charge of the warehouse location management and investment conditions and storage fees and other expenses and royalties payable to the customs service and guarantees to be provided and other related provisions.

Article 120 the duration of survival goods in real warehouse until two years and may be extended for another year if requested by its owner and Customs Administration agreed.

Article 121 prohibits storage of goods set out below in real warehouse: ·       Prohibited goods.

·       Explosives and flammable materials.

·       Products bearing marks (brands).

·       Goods which show signs of corruption.

·       The goods in the warehouse to notify or likely to affect the quality of other goods.

·       Goods that require special construction saved.

·       Goods reaching.

However, such goods may be deposited in real stores if dedicated to deposit it.

Article 122 of the customs control over real warehouses without being responsible for what happens to the goods from the loss or shortage or malfunction, be invested sole responsibility for warehouse goods deposited in accordance with the provisions of the laws in force.

Article 123 solve managerial real warehouse before customs replaced the cargo owners deposited with it in all its commitments on the depositing of such goods.

Article 124 is entitled to customs services (when the filing deadline) to sell real goods deposited in the warehouse unless their owners re-export or consumption. This sale is one month after the date of the alert investor and owner or legal representative if one selected Habitat in Arabic Republic of Syria and the original product sale after deducting various expenses and fees and taxes in the customs service box delivered to stakeholders and its entitlement of limitation over one year from the date of sale, and finally becomes really for the public Treasury.

Section 125 allows in real warehouse operations coming under customs control and consent: 1. mixing foreign products foreign products or other local to re-export only in this case requires special markings on packaging and allocate a separate place for these products in the warehouse.

2. remove the packaging and transportation of container to another and collect parcels or fragment and perform all acts intended maintenance products or improve their appearance or facilitate marketing.

Article 126 warehouse investment destination is responsible for duties and taxes on the excess goods and lost or missing and switched as well as fines imposed and if it did right by others.

The previous paragraph does not apply if the shortage of goods or loss resulting from force majeure or a fortuitous event or as a result of natural causes or subjective.

Article 127 may transport goods from genuine real warehouse warehouse or customs office under the data of pledges guaranteed, on my site these undertakings to produce within time limits set by the Customs Department certification that enter these goods to the warehouse Customs office or real.

B-special warehouse article 128 license may create special warehouses in places where there are no customs offices if called for by economic necessity or if filing a special construction.

And describe your warehouse business judgment when the Customs Bureau within three months at most.

Article 129 to authorize special warehouse created by decision of the Minister, specifying the location of this warehouse and the royalties payable annually and guarantees to be provided before starting work and related provisions.

Article 130 shall deliver the goods deposited in the repository with each order of customs and be an investor this warehouse is liable for duties and taxes on all goods deposited therein without waive any shortfall only arises from natural causes or subjective as well as fines.

Article 131 the duration of survival goods in your warehouse even one year and may be extended for another year if requested by its owner and Customs Administration agreed.

Article 132 the provisions of Articles 122 and 124 and 127 of this law on private repositories.

Article 133 prohibits depositing damaged goods in your warehouse, and does not allow the prohibited goods deposit only with the consent of the particular General Manager.

Article 134 is not allowed in your warehouse only processes that are intended to save the merchandise and run these processes with the permission of the Customs authorities and under their control, and some special operations can be authorized by a decision of the Minister which determines the conditions for these processes and rules to be followed in bringing their products to tariffs and taxes when you put it in.

In all cases take into account the rules contained in the tariff schedule and legal texts concerning fees and other taxes.

C-corporate Armory (placebo) article 135 shall deposit certain goods designated by the Minister in accordance with the corporate warehouse mode (placebo) within the commercial stores or stores in cities and places where there are customs services.

Authorized to create legal repository (drowning) by a decision of the Minister which determines the location of the warehouse and the conditions and guarantees must be provided and royalty and annual allowable actions regarding keeping the merchandise only.


Describe the corporate warehouse assets provision (drowning), and pay restrictions when the Customs Bureau within three months and the owner of the warehouse make this requirement.

Article 136 the filing deadline is in corporate warehouses (delusional) one year and can be extended for another year if requested by its owner and Customs Administration agreed.

An inventory of the holdings are in the warehouse and match them with customs restrictions as a prerequisite for each request for extension of a time limit.

Article 137-customs warehouse corporate control right (phantom), and the owners of these warehouses responsible goods deposited. B apply to corporate repositories (phantom) articles 124 and 130 of this law.

D-industrial warehouse article 138 1. Authorizes the establishment of industrial warehouse by a decision of the Minister which determines the location of the warehouse and the end of its creation and the licensee and the conditions and guarantees to be provided and the annual royalties to be performed and other related provisions.

2. the Director-General shall determine the types of raw materials or manufactured half that can be entered into the warehouse, quantity and type of products to be manufactured and quantities are also in light of the licensing decision. And taking into account the input material quantities do not exceed 50% of the manufacturing capacity of annual production warehouse specified by decision of the Ministry of industry.

3. lifetime of the input materials to the warehouse for one year and may be extended for another year at the request of the owner of the warehouse.

4. do not benefit from the industrial warehouse mode: a-materials are exempt from customs duties and other duties and taxes. B-products bearing marks (brands). C-the prohibited goods.

5. the customs service industrial warehouse control and warehouse owner is responsible for the fees and other taxes on all input materials without waiver of any deficiencies unless it arises from natural causes or CVS, as well as fines. On account of the shortage may discover the provisions of article 19 of this law.

6. it is prohibited to dispose of materials entered into the warehouse as well as products as long as this situation under the offences provided for in this law.

7. in principle that the input materials are manufactured and may not, in principle, re-export or local consumption situation made them. However, the General Manager for justified reasons to waive the payment procedure as manufacturing and positive situation where articles introduced into the warehouse.

8. pay warehouse mode after manufacture either consumption or placed re exported or deposited in a real or imaginary warehouse or free zone or enter temporarily must take into account the following: a if product placement with local consumption satisfy the customs duties and other duties and taxes as follows: · Either on the basis of a tariff item of the input materials to the warehouse and value date consumption.

· Or on the basis of a tariff item of the product consumption and status factory when valued at the cost of foreign raw materials in their production without domestic value added.

Either meet when consumption mode fees in force date consumption status.

Manufactured products can benefit in their consumption of the tariff applicable to goods imported similar agreement provided that the beneficiary expressly requested this statement and to present a document issued by the Ministry of industry to prove that the ratio of domestic value added of at least 40% of the total cost of the product in the warehouse. B in the case of payment to re-export or deposit in warehouse or free zone apply regulatory assets specified in this law and in the regulations taking into account the following: ·       You must declare the goods according to the tariff item of the product in accordance with the current status value.

·       Just to re-exports data discharge exit visas.

·       Can facilitate re-export manifest re export total re-export process earlier in accordance with regulation by the Director General.

·        

9. meet the customs duties and other duties and taxes due on the waste from the manufacturing process by its induction and value its history, as the applicant can re exported or destroyed at his expense in the presence of representatives of the Customs Department. Determine the fraction of waste in accordance with regulation by the Director General.

10. when the deadline for the survival of materials in the warehouse become charges on the remaining due immediately on the basis of value and fee rates established expiration date.

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

12. the General Directorate of Customs detailed instructions for implementing this system repository.

Chapter IV free zones



Article 139 free zones may customize parts or outside ports as outside the customs area.

Created free zones and invest in accordance with the laws and regulations in force.

Subject to the provisions of article 140 article 141 of this code, you can enter all foreign goods of any kind, whatever their origin or source to free zones and reformatted them into non-customs area without being subject to import restrictions or limitations re export or pieces or prevention, or that a non-COP duties and taxes imposed for the benefit of the investment-based service charges.

National goods may also be entered and gained such place in consumption to the free zone, then subject to export restrictions and prevention and cutting and customs fees and duties and taxes than when exporting to abroad, in addition to the imposition of interest charges for managerial services.

Article 141 prevents entry of the following goods duty free: 1. prohibited goods is inconsistent with the provisions of the boycott of Israel or of public order that determines the competent authorities.

2. stinky or dangerous goods other than permitted by the Ministry of economy and trade under conditions that you specify.

3. military weapons, ammunition and explosives.


4. goods in violation of laws relating to the protection of commercial and industrial property and literary and artistic works.

5. drugs and their derivatives.

6. goods originating in a country decides to boycott economically.

Article 142 the investment of boroughs to provide to customs a list of all the free zone or what comes out during the thirty-six hours.

Article 143 the lifetime of unlimited free zone merchandise.

Article 144 the free zone allowed to carry all the goods according to the system.

Article 145 of the customs service in accordance with the regulations in force free zone cargo inspection forbidden entered, they may check the documents and the goods on suspicion of smuggling.

Article 146 landings goods from sea to land or free zone introduction without a license from the invested her due and customs regulations and prevent sending goods in a free zone or other free zone stores or warehouses but under data with guaranteed commitments towards the Customs Department.

Article 147 goods are withdrawn from the free zone in accordance with the provisions of this law and the regulations in force.

Article 148 goods emerging from the free zone to treat foreign goods even if it included the local raw materials or items already carry fees and taxes before they entered into a free zone, unless returned goods provided for in article 179 of the Act.

In case you can't see free zone customs origin of goods convincingly, applied the provisions contained in article 14 of this law.

Article 149 a-it is not permissible to consume foreign goods in free zones for personal use before performing what must of customs duties and other fees and taxes except for goods entered into those areas for service activities where established and licensed in accordance with the conditions and controls promulgated by the Minister of finance and economy and trade. (B) the use of building materials for construction in those areas such as personal use. C-it is not permissible to housing in those areas only with special permission from the competent authority in accordance with need.

Article 150 national and foreign vessels allowed to refuel from the free zone to all marine equipment that you need, it also allows for vessels over 200 200 tons of you do to sea food, tobacco and beverages, fuel and oils needed for driving machinery.

Article 151 free zones investors are responsible for all offences committed by its personnel and cargo leak them illegally, and keep a window in which all the laws and regulations concerning security, health and morality and suppress smuggling and fraud.

Chapter v provisional entry



Article 152 may be temporarily suspended for six months, extendable, perform customs duties and other duties and taxes on imported foreign goods with intent to manufacture or finishing, vows to be re-exported or placed in a customs warehouse or free zone or warehouse, and identifies goods enjoying this situation and industrial processes that can run on it or other conditions by decision of the Director General.

Article 153 the Customs Administration can according to the order issued by the Minister granted temporary admission for the following cases: 1. machines and mechanisms, devices and equipment for State projects and public, joint and private sector. And machines and mechanisms, devices and equipment for scientific experiments and operation including maintenance and testing.

2. temporarily imported for stadiums, theaters and galleries or similar, and equipment for film and media music bands and other relevant public authorities informed.

3. machinery, equipment and transport and other items which are repaired.

4. containers and packaging to fill them.

5. goods temporarily required for its manufacturing or finishing exceptionally not covered by the provisions of the preceding article.

6-input livestock to graze.

7. commercial samples.

Re export the things contained in previous items or placed in a customs warehouse or warehouse within six months extendable as assessed by the Customs Department.

Article 154 the Customs Administration determines input requirements regarding things intended for personal use of any kind of people coming who want to temporary residence requirement re exported within a year extension.

Article 155 apply provisional entry on cars coming to the Syrian Arabic Republic for temporary accommodation according to the conditions defined by the Customs Department.

Article 156-benefit cars registered in Arabic countries and neighbouring States and transporting passengers and cargo between them and the Syrian Arabic Republic or other States, from the input buffer, the condition of reciprocity and re-exports in accordance with the provisions of the agreements concluded for this purpose and in accordance with the provisions of this law. B-these cars are not entitled to paid inward. C-some may be an exception to the provisions of this section by order of the Minister of transport.

Article 157 of owners of cars and motorcycles from non-Syrian Arabs or their equivalents who have their domicile outside the Syrian Arabic Republic belonging to tourist institutions accepted by the Customs Administration to benefit from temporary admission for their cars and their bikes under tourist bonds or give this anniversary books and institutions which bear responsibility for customs fees and other fees and taxes instead of their owners.

Article 158 the provisions of international conventions on temporary admission of vehicles and customs facilities given to tourists in accordance with instructions issued by the Customs Department.

Article 159 to Customs Administration to decide to grant temporary entry status for United Nations staff members, experts and the Arabic League and its organs from non-Syrian Arabs and in their judgment whether these cars together with their owners from abroad or purchased from warehouses or customs warehouses or free zones under conditions determined by the Director General.

Article 160


Not be accepted articles and use the temporary admission or disposal or allocated to other purposes and objectives for which the imported data, he told them.

Article 161 all lack appears when input payments is subject to fees and taxes due in accordance with the provisions of article 20 of this law.

Article 162 Customs Administration determines the methods of practical application for temporary entry status and guarantees to be provided.

Article 163 the Customs Department may authorize the situation in domestic consumption of goods accepted in the input buffer to take account of the legal provisions in force.

Chapter vi re-export article 164 the Syrian Arabic Republic to goods that are not placed in consumption can be re-exported to outside or to a free zone in accordance with the foreign trade regulations and procedures defined by the Customs Department.

Export mode applies: 1. the goods are in stock.

2. goods accepted in a warehouse or provisional input modes.

3. goods placed in consumption are exempt from all or part of the duties and taxes upon the demise of the exemption for some reason.

Article 165 in some cases can be authorized to transport cargo from the ship to the other or to withdraw the goods which have not been entered into customs warehouses of berths to vessels under the conditions specified by the Customs Department.

Chapter VII the export duty article 166 (in whole or in part) are customs duties and other duties and taxes levied on some foreign material within the national product when exported to abroad.

Specifies this material in the Minister's decision after taking the opinion of the Ministers of economy, trade and industry.

Identify in that decision: 2. conditions for such fees.

3. the types of fees to be refunded and that may be refunded for each article.

Article 167 are customs duties and other duties and taxes of goods re-exports to the difference in their specifications under the conditions and deadlines and reservations established by the Customs Department.

Title IX coasting and inland transportation article 168 not subject goods or acquired such payment of duties and taxes, which move between the Syrian Arabic Republic to ports fees and taxes levied on import or export except for service charges under the conditions set by the Customs Department.

Article 169 meet customs administration requests for our stakeholders by giving them documents proving performance fees and taxes or completion of statutory procedures or documents allow cargo or wandering through his possession under the conditions you specify.

Article 170, if national goods transport or acquired such inner area to another boarding area, passing through the territory of a neighbouring country, allow Customs among the conditions you specify.

Chapter I, title x exemptions article 171 shall be exempted from customs duties and other duties and taxes: 1. What is the personal name of the President and the Presidency.

2. What is presented to the legislature from grants and donations provided that no donor or donor interest or a personal interest with the prior approval of the President of the Assembly.

3. donations and contributions received from inside or outside the Syrian Arabic Republic of ministries and departments, organizations and bodies of the State and municipalities and grassroots organizations, provided that no donor or donor interest or a personal interest with the donor side or virtuoso and prior approval of the Prime Minister.

4. the Customs Administration determines the conditions and procedures to be completed to take advantage of this exemption.

Chapter II exemptions diplomatic and consular section 172 is exempted from customs duties and other duties and taxes condition of reciprocity and within this transaction with subjection to preview when required by the Ministry of Foreign Affairs: 1. What is for personal use to Presidents and members of the diplomatic and Consular Corps non-Arabs, Syrians and foreigners working in Syrian Arabic Republic honorary and listed in tables published by the Ministry of Foreign Affairs and their spouses and minor children.

2. import of embassies and legations and consulates honorary official non-usable except food and spirits and tobacco.

The imports must be exempt under these provisions commensurate with the actual needs within the reasonable limit for the Minister to designate a maximum of some types of these imports at the suggestion of a Committee of representatives of the ministries of Foreign Affairs, finance, economy and trade, Customs Department.

3. What is for personal use with preview actions of personal belongings, furniture and household appliances for administrative staff (Syrians) the diplomatic or consular missions on condition that the import is done within six months of the arrival of the beneficiary of the exemption period may be extended another six months with the approval of the Ministry of Foreign Affairs.

4. these temporary entry status to their cars for a period not exceeding three years, extendable upon approval of the Ministry of Foreign Affairs.

Exemptions referred to in this article is based on a request from the head of the diplomatic mission or Consulate, as the case may require.

Article 173 franchises not be disposed according to the above in the other purpose for which exempted, or waived only after informing the customs service.

I had no customs duties and other duties and taxes if the beneficiary was relieved pursuant to article 172, four years after the date of withdrawal from customs provided that the principle of reciprocity and if this term before acted had customs duties and other duties and taxes.

Accepted vehicles exemptions are subject to the following: 1. waiver of the car before three years after the date of registration statement of exemption only in the following cases: a the end of the diplomatic or consular mission member function benefits from an exemption in the country. In this case does not grant any reduction in fees and taxes. B-car injury after recording a statement waiving the incident makes her ill-suited to the requirements of the use of the diplomatic or consular member and does not grant any reduction in customs duties and other taxes. C-sale of a member of a diplomatic or consular mission to another in this case requires that the licensee enjoys the right of exemption if the car on exempt status. Otherwise, apply the General assets.


2. administrative staff who have benefited from the temporary admission to their cars at the expiration deadlines or job is finished because of transport or other either waived the right to benefit from the exemption or temporary admission or re-exported or perform full duties and taxes.

In all cases where the fees and taxes as stated in the article relies worth stuff rates window is dated log breakdown to perform duties and taxes owed.

The recipient may not deliver relief stuff ceded only after completion of customs procedures and give authorization to the delivery of the customs service.

Article 174 starts right of exemption for people beneficiaries under article 172 of this act as of the date of commencement of work at the official duty station in the country.

Article 175 no privileges and exemptions provided for in articles 172 and 173 of this Act unless the legislation of the State which belong to diplomatic or consular mission or members of the same privileges and exemptions granted or better for the Syrian Arabic missions and their members, in this case the privileges and exemptions within applied in the country.

Article 176 on every employee from the diplomatic or consular corps or working in the diplomatic or consular missions and had already benefited from an exemption to submit via the Foreign Ministry when transported from the country list of household and personal needs and the vehicle has previously entered into the customs service to give authorization to remove them and have to run detection for it when appropriate, provided that it is done by the Ministry of Foreign Affairs.

Chapter III military exemptions article 177 shall be exempted from customs duties and other fees and taxes imports of army and internal security forces (public security police) and the Customs Brigade of ammunition and weapons, equipment, vehicles and clothes.

Sold free of customs duties and other fees and taxes and sales of these imports or waived after use or in case of non-suitability for use according to the conditions established by the Minister of finance in agreement with the competent Minister and succeeds the sales price to the public Treasury.

Chapter IV CPHO article 178 except cars, exempt from customs duties and other fees and taxes: 1. the personal effects, tools and furniture for people coming for permanent residence.

2. gifts and personal effects and tools for travelers and intended for personal use.

3. furniture and personal effects that have already been exported when they returned with their owners who considered the original residence is the Syrian Arabic Republic.

To be determined by decision of the Prime Minister's proposal on building coverage exemption contained in this article, reservations, conditions for grant.

Chapter v returned goods article 179-exempt from customs duties and other fees and taxes: 1. goods returned which explicitly demonstrates local and former originating fixed export to meet the fees and taxes that have already been refunded upon exportation.

2. goods and local characteristics acquired unwrapped performance fees and taxes that issued temporarily and then be imported. B-goods exported temporarily for finishing or repair or for any other work, her other duties and taxes in accordance with the decree issued in this regard. C-could benefit the goods mentioned in paragraph 1 of this article to recover fees and other taxes already paid when exported under the provisions of the laws in force. D-define the customs administration by agreement with the Ministry of economy and trade conditions and reservations and time limits for the benefit of the provisions of this article.

Chapter six different exemptions article 180 shall be exempt from customs duties and other duties and taxes under the conditions and reservations set by the Customs Administration: 1. commercial samples.

2. publicity materials and items intended for advertising.

3. personal stuff DMZ any commercial basis as sporting and scientific honours and awards.

4. means of qualification and mobility of the disabled within the terms of the Ministry of health.

5. the Ministry of local administration and environment imports of machinery and equipment and hygiene regarding environmental protection and sanitation with the approval of the Prime Minister.

Article 181 a-may be exempt from customs duties and other fees and taxes and donations donations and gifts to the following, which are construction kits, processing facilities and exercise its functions: ·       Mosques, mosques, churches and monasteries.

·       Universities, colleges, schools, kindergartens and nurseries.

·       Orphanages and shelters and hospices and charities as well as the updated associations without profit intention and publicized in accordance with the provisions of the private associations and institutions Act No 93 of 1958, where rural communities development objectives or improve infrastructure in these communities or economic projects to enhance employment opportunities for the residents of these communities which genuinely active in any of these areas. Eligible associations defines these terms by the Minister of Social Affairs and labour.

·       Hospitals, clinics and public health centers or charity providing services for free.

·       Institutions and State firefighting regiments and municipalities.

It may be exempt all or some of these imports for the purposes of customs duties and other duties and taxes if there is no local production similar to those imports.

Some may also benefit from these exemptions hospitals, clinics and health centers for treatment or hospitalization or rehabilitation or special education or health or cooperative societies or of popular organizations.

Identify products that are equivalent in domestic production by a decision of the Prime Minister and subject imports of construction supplies and equipment to draw control equivalent to 5% of their value. B-Decree determines the extent of exemption provided for in the preceding paragraph and the procedures and conditions for the bonus. (C) be granted exemption decision of the Prime Minister.

Article 182 shall be exempt from customs duties and other fees and taxes and a requirement of reciprocity:


-Officially licensed aircraft replacement parts, tools, parts and hardware needed. B provisions and fuel and lubricants and spare parts and necessary gear for high seas vessels, planes, trains and restaurants to use foreign passengers flying consumed or supplied within reciprocity.

Customs Department in coordination with the Ministry of transport the comprehensiveness of this exemption and conditions and reservations for grant.

Chapter VII common provisions article 183 the provisions contained in this section breaks things covered by exemption whether imported these things directly or purchased from customs warehouses or warehouses or free zones taking into account the conditions laid down by the Customs Administration regarding baggage and personal tools and furniture and cars.

Article 184 apply exemptions issued separate pieces about this law as contained in these texts.

At all events, not be disposed of with things that are exempt under the legislative texts referred to in the preceding paragraph or under this Act or under the provisions in article 173 of this Act unless there is a specific provision to the contrary.

Section XI article services allowances 185 a-goods that are placed in squares and warehouses under customs control for storage allowances portering and other services allowances insurance required by the cargo storage operations and preview. B-bye case shall not exceed the storage allowance to be half the value of the goods at customs exit date. Meet these suits, you specify text window for this purpose in accordance with the rates and rules established by these texts. C-cargo can be subject, as appropriate, to staple and seal waltzrir allowance and analysis. Prescribed by the Minister the above allowances rates and conditions and situations of reduction or exemption amount commensurate with these services. D-prescribed by the Minister some prints values provided by the Customs Administration to our stakeholders and the price must be parallel to the real cost of publications.

Article 186 prescribed by the Minister on the proposal of the Director General: 1. remuneration for work carried out for the account of our stakeholders outside the hours and places of work specified in the customs regulations, as well as the wages of Customs officers who are assigned to regulate data stakeholders in places where there is no dedicated customs have been licensed.

2. allowance for other customs services performed by Customs officers upon import and export and re-export and transit conditions when previewing traveler.

3. the updated amounts distributed assets in accordance with the provisions of this article.

These amounts are not subject to compensation limits provided for in the laws and regulations in force on the monthly wage shall not exceed the applicable grant date harvested.

Article 187 don't enter values and wages and allowances provided for in the preceding two articles in scope of the exemption or refund the fees referred to in sections 8 and 10 of this Act.

Section XII dedicated customs article 188 accepts declare goods at customs and customs procedures both for import or export or other customs conditions of: 1. the owners of the goods or their Commissioners before them and who meet the requirements set by the Customs Department.

2. licensed brokers.

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

4. the State workers who called for that purpose in accordance with the regulation issued by Decree.

Article 189 shall make delivery of goods by persons mentioned in the preceding article.

To decrypt a delivery to customs or loyal user name the owner of the goods is authorized to complete customs formalities and deliver the goods unless the authorization includes otherwise and no responsibility on Customs by delivered goods to his afternoon delivery.

Article 190 sincerely is any natural person who flouts customs preparation and signing and submission of customs and complete procedures for clearance of goods for others.

Article 191-no person practicing customs clearance only after obtaining a licence from the Director General and under the following conditions: 1. to have Syria five years ago with his civil rights, or who is in the rule.

2. drive Bachelor or economics or equivalent, with the exception of customs personnel who are in the first category.

3. be condemned bye a major or a felony.

4. not to be State employees terminated for disciplinary reasons or dismissal.

5. to succeed in written competition advertised and conditions of materials determined and successful names Declaration of the decision of the Director General, the Director General has the right to exempt from the requirement to contest Customs officers holding University vacations who have served five years in the first category that don't say their services in customs administration for ten years and not practiced these for three years working in the provinces where they worked during the two years preceding the date of leave the Customs Department.

6. the Minister determines by Decree: ·       Conditions of work and remuneration of customs transactions.

·       The disciplinary Commission consider breaches of disciplinary brokers. B-have particular brokers, real or moral everyone effected for the account of others customs transactions in General, under pain of penalties provided for in article 272 of the Act to hold a register wherein daily summary of these transactions, particularly required to log in this record, the tariffs paid wages and maintain a clearance, and correspondence and documents relating to the transactions performed by five years from the date of registration of these transactions has yet accomplished. C-the brokers impose offenders commensurate with the offence committed a disciplinary penalties: § alert.

§ Blame.

§ Warning.

§ Provisional agenda listing brokers for up to two years.

§ Prevention of practising permanently.

All without prejudice to the provisions of civil or customs dedicated a penalty according to the provisions of this law and the laws in force.


D-disciplinary penalties except for temporary cancellation penalty for over a year and prevention of practising permanently by decision of the Director-General on the report of the Director and head of surveillance and competent Secretary.

Either the provisional cancellation penalty for over a year as well as preventive punishment from practising, impose disciplinary body decisions and accept the decisions of the disciplinary appeals Civil Appeals Court Damascus within ten days from the date of the reach or its explanation if adversarial.

The appeals court decision is issued. E-delete by decision of the Director-General of the Customs Broker name write permanently from brokers and schedule prohibited practicing clearance in the following cases: 1. loss of nationality Syrian Arabic.

2. loss of eligibility.

3. an offence prejudicial to him.

4. expresses in writing his desire to leave the profession.

5. snapped about practising for two connecting rooms without the approval of the Director General.

6. an interruption from practising for four years offline without the approval of the Director General.

7. to lend his name and signature to any person.

And-continue practising customs duty profession dedicated to the effective date of this Act and apply to them all.

Section XIII. rights and duties of Customs officers article 192 Customs officers is with respect to their law enforcement officers and men of the Customs Brigade of General powers of law enforcement officers within their specialty.

Men are not liable to prosecution in court Customs Brigade for offences arising from the job only after approval by the Minister of justice are as follows: ·       A judge on behalf of no less than his rank of General Counsel Chairman ·       Judge not less than its degree of primitive Member judge ·       A representative of the Customs Department not below the rank of a member designated by the Director-General Manager if the Act is direct persecution, and gives the Director General of customs and the Customs Brigade men upon their appointment and authorization to carry him when they work and ybrzoh at first request.

Customs officers and men divided Customs Brigade when starting their appointment the following oath before the Court of first instance or the district magistrate were appointed: ((I swear by Allah the Almighty to do my job duties honestly and impartially and honestly)).

Article 193 on Civil and military authorities and internal security forces to provide for customs and its police officers every support to do their jobs whenever they ask for it and the customs service to lend to other services on request.

It is not permissible to prosecute those men listed in court by a penal offence resulting in job doing work against trafficking in accordance with the provisions of article 192 of this Act.

Rule 194 allows the arms to the Customs Brigade and customs officers who require their nature.

These categories are not men of Palestinian customs Director General after approval by the Minister of the Interior.

Article 195 on all customs officer or customs officer leaves a job for any reason to turn off the custody of authorization, records, and other equipment to the competent authority.

Section XIV Chapter 196 article customs zone are subject to the provisions of the customs zone, prohibited goods and goods subject to high rates and others appointed by the Director-General the decision published in the Official Gazette.

Article 197 to goods subject to customs provisions require move inside to be attached to the transport document give the customs service under conditions determined by Customs and also can restrict the possession of goods subject to customs provisions in certain places the Director General's decision and prohibited except these places there is no cargo storage.

De is the warehouse where the packages (large and small bales) or other parcels when it doesn't justify its existence formal document.

Customs determines the normal requirements that can be acquired within the customs zone for the purpose of consumption.

Article 198 carriage is subject to the provisions of the customs zone or possession or inside irregular domain as import or export smuggling as goods subject to the provisions of the range in import or export unless evidence to the contrary.

Chapter II investigation of smuggling and impose access records and papers and documents belonging to the customs charges operations article 199 a-customs officers and its police officers to apply this law to combat smuggling to the goods and means of transport within the statutory limits set by the customs in accordance with the provisions of this law and the laws in force. B-either people are screening at the border in case of entry or exit along the lines prescribed by laws and regulations, except that it cannot investigate the physical persons only in case of flagrante delicto or confirmer news minutes of my assets. C-media drivers transport to carry out the orders to them its police officers and customs officials who are entitled to use all necessary means to arrest transportation when not responding drivers for their orders and taking into account the provisions and regulations in force.

Article 200 entitled to Customs officers and its police officers boarding all ships in local ports and entering or emerging from a fully loaded dump control and demand open qui ship and its and its coffers and parcels tee and put under the prohibited goods lead seals and ship captains to claim to produce documentation for these goods upon entry to ports after the approval of the competent Director.

Article 201 of the Customs officers and its police officers right onto vessels within Customs to inspect or make manifest (manifest) and other appropriate documents in accordance with the provisions of this law, and they have the right in case of failure to provide documents or lack thereof or suspicion of contraband or forbidden, to take all necessary measures, including the use of force to adjust the ship's cargo and taken to the nearest Customs port.

Article 202 be an inquiry about smuggling and cargo and bring customs violations on all goods under the following conditions: 1. in both land and maritime Customs.


2. the Customs and ports and airports in particular in all places subject to customs control, including real and corporate and private repositories (the phantom) and industrial.

3. out of both land and maritime Customs when pursuing smugglers and chasing chasing streak if viewed within the range in the status inferred intent of smuggling.

Dutiable goods either from non-prohibited goods prohibited goods and non-specific and other goods subject to high rates required to conduct investigation and seizure of goods and bring irregularities outside specified in paragraphs 1, 2, 3 Customs officers to have evidence of smuggling in accordance with laws and regulations in force are required to prove that the record of my assets.

Either the goods or prohibited goods prohibited or subject to high rates and their holders cannot transmit relevant or establish formal means of various imported proof specified by the customs administration, seen as an importing contraband unless proven otherwise.

This article excludes personal stuff used and secondhand furniture including electrical appliances used in homes and specified by a decision of the Director General.

Article 203 first entitled Customs officers and its police officers when they entrust the investigation or subsequent import controls to keep the shipping documents and lists and business correspondence, contracts, records and all papers and documents of any kind relating directly or indirectly to customs operations and to put the hand on it when appropriate to the need to investigate any entity related to customs operations and to investigate:-offices and railway stations to air, land and sea transport or its agencies (invoices, download documents, transport manifstat, bills of lading, Notices to shipping, delivery orders, dispatch tables and papers, notes and delivery schedules, records warehousing, delivery records, notebooks recording packages, delivery books, paper route, shipping papers. Etc). B-the agencies interested in receiving or collecting or sending all sorts of packages by other types of transport (detailed tables for the overall mission, receipts, delivery books. Etc). C-the intermediaries and brokers (papers and records maintained in accordance with the provisions of articles 107 and 191 of this Act). D-warehouse and investors have sidewalks and public stores (deposit files, books and records the entry and exit of goods. Etc). E-shops and traders sent them the goods declared in customs or to the sender. And-the institutions related to the Trade Commission. G and in General to all persons and entities who are directly or indirectly related to regular or irregular operations within the jurisdiction of the customs.

II. other real and legal persons mentioned in paragraphs (a, b, c, d, e, f, g) of the first item above, to keep all documents and records that could be passed in connection with the customs operations have nothing to do with her, for five years from the date of sending parcels regarding senders and intermediaries from received concerning consignees or intermediaries or brokers.

III. Customs officers referred to in paragraph (I) above to hold during the inspection or investigation that they do have companies and people listed pass all documents and records of any kind (accounting books, invoices, correspondence and copied, checkbooks, bills, bank accounts. Etc) that would make it easier for them to do their job, and that meet the reserved, stuff receipt to be returned to their owners upon completion of the investigation.

IV. the failure to keep the documents and records referred to in this article and in article 191, refuse delivery, as well as keeping records provided for in the latter according to assets and requirements thereunder constitute infringements to suppress customs penalty stipulated in article 272 of the Act.

V is also entitled to customs officials when their duties require access to laboratories and factories to stand on the fact that current manufacturing processes and their adequacy to give Syrian origin of goods produced and determining production and cost ratio of domestic value added. And for them to see the factory books and accounts and invoicing and any documents or other records useful to carry out the duties entrusted to them.

Section XV of customs issues chapter I achieving breach article 204 check smuggling offences and customs violations record duly regulated settings specified in this law.

Article 205 regulates exactly two minutes at least from customs or its police officers or other public powers.

The exact date of record must be organized to discover the offense or crime of smuggling, there was a liability to this initiative is required for its removal.

You must also move contraband and goods used to conceal the offense or crime of smuggling and transportation to the nearest office or customs station as possible.

Article 206 in the seizure report: ·       The place, date and hour organized by letters and numbers.

·       The names of the organizers and their grades and their works.

·       The names of the offenders or those responsible for smuggling and their attributes and their professions and their address detail and selected homes whenever possible.

·       The reserved goods and types and their descriptions, quantities and value of the fees and taxes are prone to getting lost whenever possible.

·       Survivor of cargo reservation within what might know or inferred.

·       Facts and detail views and testimonies of sensual offenders or those responsible for smuggling and witness in the case.

·       Legal articles that apply to the offense or crime of trafficking whenever possible.

·       Presence of the offenders or those responsible for smuggling when inventory goods or refrain.

·       Wheatley seizure report on offenders or those responsible for smuggling present and prove that the record supports signing or imprint their thumbs the Defund referred to that on the record. If their absence pastes on the Office door.

·       Date and hour finished organizing the seizure report.

Article 207


Seizure is the regulator according to the preceding two articles consistent until proven forged with regard to material facts wadding organizers themselves, in the application of this law.

What exactly is contained in the records of testimony and representations and information from others, such records are not installed but the fact it happened and left testimonies and statements and the information contained therein is verifiable proof to the contrary.

Not considered a formal deficiency in the seizure report a reason to kill it unless the deficiencies related to material facts.

If the breach or fact checking smuggling procedures or get any other information from outside the country, who exactly regulates this previous process have probative amenable to prove legally accepted means.

Article 208 can investigate customs offences and smuggling by all means of proof and not required to be in that book the goods within or outside the customs zone and does not prevent you from achieving the infringement and smuggling of goods presented to customs data that have been detected and cleared without any comment or reservation of customs indicates the offense or crime of smuggling.

Article 209 forgery claim submitted written declaration to the Customs Court no later than the first meeting completed adversarial court begins to consider the merits of the case or to challenge the decision of the fines.

If a prosecutor can make his writing ignorant forgery orally to the Court and its author set and signed with her boss.

Customs court claim fraud possible speed and when necessary refer the allegation of fraud to the competent judicial authority to decide when the Customs issue Charter.

If exactly forger wholly or partly control the Court cancelled or corrected.

If the alleged fraud lost his suit. Sentenced to a monetary compensation for customs varies from 15000 fifteen thousand SP and 25000 twenty five thousand SP and governs the monetary compensation of 7500 seven thousand five hundred SP to 12500 twelve thousand and five hundred SP every time prosecute voter fraud and then waived the defendant before sentencing.

Article 210 bogus may adjust the total number of uniform infractions when not exceeding the value of the goods in each 2500 2500 SP within the limits and instructions laid down by the Customs Department and the confiscation of the goods may be simply to calculate the Customs Director-General or his designee, and don't accept any method of review unless those goods owners prefer to pay customs duties and other fees and taxes and fines.

Chapter II precautionary measures section one pretrial article 211 organizers are entitled to exactly record seizure of goods subject of the offence or the offence of smuggling and things that used to hide and transport, as they are entitled to get their hands on all the documents to prove irregularities or crimes of smuggling and ensure that fees and taxes and fines.

The Director-General may deliver the reserved goods transport and the regular stuff reserved used to hide the smuggled goods for an amount equivalent to the value of this media and merchandise and stuff or equivalent due fines as appropriate.

The Minister may upon proposal of the Director General reserve funds of offenders and those responsible for smuggling kept up movable and immovable security for fees and taxes and fines in accordance with the texts in force and that the case of the principal customs court right within one month from the date of implementation of reservation.

Article 212 shall when necessary for Customs Department Director General (to ensure the rights of the Treasury) to put insurance payers or their sponsor on auctioning under the conditions established in the laws in force.

Section II detention article 213 reserve a reserve shall not be arrested except in the following cases: 1. If the offence of smuggling or what is the wisdom of one of the cases provided for in articles (277, 278).

2. when acts of resistance which impede the achievement of the offense or crime of smuggling.

3. when people fleeing feared or absconding vented penalties and fines and damages can be governed by them, and identify cases by decision of the Minister shall be published in the Official Gazette. B-the decision to arrest the Director General or his representative, and inform the competent public prosecutor and anyone arrested to the Customs court within a maximum period of 24 hours, do not fall within this period and holidays begin to notice of arrest from his arrest by customs.

The Director-General or his representative after the approval of the public prosecutor to extend the duration of detention several times for another 24 hours if the need to investigate it for a maximum of seven days.

For the Court to decide arrest referred to or leave him or release him after his arrest bail not less than the amounts specified in the law or without ensuring a reasoned decision.

Can a detainee or the Customs Administration may appeal the decision of this Court within forty-eight hours from the date of notification and no detainee released before acquiring deterministic class appellate judge.

Appeals to the Court which issued the decision to allocate it to the Court of appeal (Criminal Chamber) located in the Center Court.

Before the Court of appeal decision appealed without spending his opponents and be her decision. C-the Authority decided to arrest reserve terminated before applying to customs court bail not exceeding amounts that had judged her or without her reasoned resolution.

The third section of the travel ban violators and those responsible for smuggling article 214 General Manager or manager shall be entitled to ask the competent authorities to prevent violators and those responsible for smuggling from leaving the country in the event of insufficient reserved stuff to cover fees and taxes and fines.

Eliminates demand or ban: a-if the offending or responsible for smuggling cash bail or immovable accepted by Customs Department equal amounts that may be claimed. B-If the monies sufficient to cover these payments.

Chapter III section I administrative prosecution proceedings-prosecution under article 215 collection decisions the Director-General or the Director to issue resolutions to collect to fulfill the duties and taxes and fines that the Customs Administration collects whatever these taxes and fines. In order to make the collection to be religion:


1. fixed amount due to commitments or customs data adjustment or instruments.

2. to limit the charge about his performance after being warned to pay over a period of ten days.

Article 216 of the charged object to the collection of customs court decisions within fifteen days from the date of the communication, but that doesn't stop the execution unless the Court decides otherwise.

B-prosecution under fines article 217 of the Director-General or his representative and help you select the Customs Administration issuing fines and confiscation decisions according to the manual adjustments regarding customs violations that do not warrant a custodial sentence.

Not exceed the specified minimum fine of seized items together in this Bill $25000 twenty five thousand pounds.

Communicate these decisions to the offenders or their due, if no objections before the Customs court within fifteen days become contracts and have the power of judicial decisions and get the guaranteed amounts by all legal means.

Section II prosecution article 218 shall suit in customs offences except upon written request from the Director General or Director.

The Director-General on important issues, hiring a lawyer to prosecute unlike any other text.

The Minister determines the terms of the contract and the amount of the fee and wages of contracted lawyer.

Section III prosecution forfeiture a settlement by reconciliation article 219 of the Director-General or his representative according to the manual adjustments to hold a settlement before instituting proceedings or during or after the verdict before acquiring their peremptory class by totally or partially replaced by sanctions and fines customs duties provided for in this law, a fine of not less than 50% of the statutory minimum fines customs offences stipulated in articles 277 and 278 of this Act.

Other infractions either its fines can be reduced by reducing irregular conditions mentioned in all cases result in fines plus the amount of the fees and taxes.

Settlement agreement may include re seized goods and means of transport and objects that were used to hide the irregularity in whole or in part this must take into account the limitations of the text window.

Subject to adjustments that increase the value of the goods on the 250000 two hundred and fifty thousand SP or surcharges are prone to getting lost on a hundred thousand 100000 SP for the Minister's approval.

The Minister shall issue the decision of manual adjustments shall be published in the Official Gazette.

Article 220 of the Director-General or his representative to hold settlement talks with all those responsible for the offence or with each other, and in the latter case to determine what belongs to each of the customs penalty payable by responsible and keep all the penalties and the remainder of the fine customs arising from those not covered by the settlement agreement.

Article 221, taking into consideration the implications of the settlement provided for in laws have to settle in the application of this law legal customs penalty drop.

B waiver of infringement of article 222 of the Director-General or his representative to exceed about irregularities when there are justified reasons either before the case before the Court or during consideration at all stages of the proceedings or after the verdict and totally excluding imprisonment emergence as the ruling concluded.

Either to waive irregularities that increase value to 250000 two hundred and fifty thousand SP or surcharges are prone to getting lost 100000 100000 SP, which requires the approval of the Minister.

At all events not only justified reasons connected with passenger issues regarding their personal or public interest or public issues and the public sector and the common people's organizations and members of the diplomatic and consular corps and international bodies and organizations in Syria.

Chapter IV responsibility and solidarity section 1 civil liability article 223 civil liability in the application of this law to provide the material elements of the offence, and may not pay in good faith.

It relieves responsibility proved that he was a victim of force majeure or a sudden accident and also proved he did not commit any of the acts that make up the offense or reason or were led to commit.

Article 224 liability include adding to the perpetrators as actors, actors and owners of goods infringing theme, partners and funders and sponsors, brokers and clients and prominent, carriers, holders and users and consignors of goods both within his responsibility in the offense.

Article 225, taking into account the provisions of article 223 of the Act that owners and investors of special shops and premises where contravention responsible goods, shop owners and public places or its investors or workers as well as public passenger transport media owners and drivers and assistants understand unless officials demonstrate lack of knowledge of the goods subject of violation and not having a direct or indirect interest.

Article 226 be cargo owners or employers or carriers of goods including licensed carriers in accordance with the provisions of article 107 of the Act are responsible for irregularities and acts of their employees licensed by the Directorate General of customs and all employees for their benefit in respect of fees collected by the Customs Department and the fines and forfeitures stipulated in this law.

Article 227 guarantors the same adjective officials asking her who the original order to pay fees and taxes, fines and other due amounts within the limits of their guarantees.

Article 228 dedicated customs are responsible for infractions committed customs data about offences committed by the Commissioners by their employers. Either pledges in customs data, don't ask about them unless they made or sponsored operators.

And be carriers of goods including licensed transport carriers in accordance with the provisions of article 107 of the Act are responsible for irregularities in the customs data adduced in addition to responsibility for the implementation of the commitments contained in this data.

Article 229


Ask tutors for offences committed by minors limits stipulated by civil law, and they recommended interdicted liability arises in goud and represented by bloggers or concluded.

Article 230 the heirs are responsible for performing the amounts arising from the deceased within their respective share of the estate.

Article 231 of those affected by the provisions of this chapter to return from injury due to them in accordance with the General rules.

The second section of solidarity article 232 get fees and taxes and fines assessed or imposed jointly and severally from offenders or those responsible for smuggling in accordance with procedures in the collection of public funds and goods and means of transport when they seized a guarantee to meet the required amounts.

Chapter v section one customs court procedure article 233 a-while maintaining the validity of criminal courts competent in accordance with the provisions of the laws in force customs courts consider customs violations, the Court consists of a judge free don't say his level of primitive judge designated by the Minister of Justice. B the courts and determine the location and competence by a decision of the Minister of Justice after the approval of the Minister of Finance upon proposal of the Director General. C customs Court is a court degree beginning. D-apply this Court civil procedure followed in the Court of first instance at all unless it contained text in this law.

Section II jurisdiction article 234 – a customs Court chapter are as follows: 1. consideration of disputes arising from the application of the provisions of this law.

2. consider claims relating to customs offences, including the collection of customs duties and other duties and taxes collected by customs as well as fines and confiscations.

3. consideration of objections to collection decisions pursuant to article 216 of the Act.

4. consideration of objections to enforcement of decisions pursuant to article 217 of the Act. B-stay from this Court's jurisdiction to consider urgent matters also in all that is within its jurisdiction, applied in this case summary assets contained in the code of procedure in force. C in cases where the Court deliver the goods import permitted regular transportation or reserved to the owner or to a third person bail in cash or equivalent goods or banking real estate or by the estimated transport by Customs Administration nor unzip booked only after depositing bail is received by the customs service responsible for civilians and punishing if breach of trust. (D) in cases where a dispute about the value of smuggled goods or their specifications or origin of the arbitral tribunal shall transmit to the Commission provided for in article 89 et seq of this law. Unlike any other text.

Section III communications article 235 may be for customs and its police officers to organize and inform all the customs paperwork including collection decisions and fines.

Article 236 being reported are duly identified in the procedure code, taking into account the following two cases: 1. If the chosen place of residence notice is required or place of business subsequent to the date of the seizure report Organizer the right without notification in writing to the customs service or give an address against reporting being pasted on the place of residence or place of business, at the competent Customs Office Notice Board and prove that record set.

2. If the required notice is unknown or of unknown origin was the value of the goods subject to customs offence not exceeding 100000 100000 SP being pasted in reporting Billboard competent customs and customs Court and prove that the record set.

3. If the value of the goods exceeds the amount is reported on the Court's notice board and affixing the customs declaration in a daily newspaper and also adjust record proves it.

Proving the fact of reporting affixing minutes signed by two of its police officers or customs officers.

Section 4 appeals article 237 a customs court rulings within its competence subject to the appeal procedures set out in the code of procedure, methods and timetables taking into account: 1. contracts if no more than 10000 10000 SP including the value of all seizures.

2. in the first instance and contested by appeal in cassation if ruled over 10000 10000 SP 25000 shall not exceed twenty five thousand SP and the judgement of the appeal in this case. Always be of appeal before the Court of appeal in customs Court Center menu.

3. applicable to all remedies provided for in law with just that. B-If an appeal within the prescribed deadlines becomes totally rule.

Article 238 plus fees and insurances under the scripts window dissenting officials may not challenge the judgments of the Court if it concerns the contraband or prohibited or restricted assigned only after depositing an amount equivalent to five value contravening that does not exceed $50000 50000 insurance SP and without appeal unless attached to the receipt that proves this amount.

If he loses his case Prosecutor computes the sum insured of awards or under a contract settlement.

Article 239 that the judgments of the Court of appeal in the appeal are always adversarial.

Section v miscellaneous provisions



Article 240 benefit customs exemptions enshrined in law and judicial and insurance law also exempted from the provision of the bond whatsoever.

Chapter vi implementation section I accelerated access article 241-customs Court expedited entry into force in the following cases: 1. If the perpetrator in the Act of smuggling and the value of the goods exceeds 20000 20000 SP.

2. If the goods smuggled drugs or weapons or ammunition or certain Israeli goods or goods prohibited however.

3. If the goods smuggled sheep or cows.


B to court to force expedited at the request of the Director-General or his representative in cases where flight of persons or smuggling their money or when there are no fixed residence.

However, the convict access expedited Appeal expedited access to the Court of appeal (room) provided ensure that implementation of the judgment of the Court.

Article 242 a speedy Court considers cases in which this law and other laws on sentencing by expedited access. B-the accelerated access provision repeals Executive notice to debtor.

Article 243 of customs tariffs applied in the law of primitive graphics and primitive judicial insurance issued by Legislative Decree No 105 of 1953, as amended.

Section two sentences and decisions and fines article 244 collection and fine resolutions like sentences in customs offences becoming concluded by all means of execution on movable and immovable taxpayers due window.

Article 245 when you cannot collect amounts assessed or adjudged in favour of customs money enamored of movable and immovable property, you can resort to imprisonment to collect those amounts by one day for every 200 200 ls. And may not exceed the length of imprisonment in any case one year for each sentence or decision.

Reduce fines due customs equivalent of actual imprisonment.

Article 246 Customs is entitled to request the limits prescribed in the preceding article re imprisoning a convict who released in the absence of a contract settlement or perform scheduled or doomed.

And imprisonment may not exceed in any case limits stipulated in article 245 of the Act.

Article 247 detention provided for in article 245 does not affect the right of the customs duties and taxes due on outstanding amounts of customs fines and forfeitures.

Article 248 shall implement the decisions of custody and warrants issued by the competent authorities and communicate operational notifications by Customs officers and its police officers.

Chapter VII customs violations and its penalties section one General provisions article 249 customs fines and forfeitures are provided for in this law, civil compensation to the Customs Department.

Article 250 multiple irregularities had fines for each violation separately and only the most fine if irregularities linked to each other by indivisible form.

Article 251 fee means wherever provided fine by a certain percentage, customs duties and other duties and taxes collected by Customs and are lost.

Article 252-except in smuggling and sentenced under article 278 of the Act imposes on the infringement described in the following sections of this chapter the fines. B-control customs Court maximum fines stipulated in this law the following aggravating circumstances: 1. commit offending precedent fall under articles 277 and 278 of this code and the previous one is the repetition of the acts referred to in the articles mentioned above within a period of two years from the date of Commission of the Act.

2. discover the goods packed in bunkers ready to hide, or in gaps or spaces not be customized usually to contain these goods.

3. function of the crime of smuggling or other breach or non-compliance violation to stand.

4. status data breaches in consumption in type, origin and source, which lead to the importation of goods are prohibited or restricted or restricted.

5. prohibited goods export violations if the value exceeds 50000 50000 SP.

6. the delay in submitting the selected certificate to discharge payment of outstanding data for a fee if the delay exceeds more than a year.

7. breaking load statement regarding the shipping place of the provincial States economically.

8. If booking survivor goods by truck transport.

Section II-consumption mode data breaches article 253 a fine three times the fees quadrupled fees irregularities following the status data in consumption of goods allowed to be imported: 1. the offending statement type.

2. the offending statement in which the real value increase by more than 1/10 what is authorized or 1/20 of weight or count or measurement. B-fine like half the value to me and half the value of the consumption mode data breaches lead to import goods are prohibited or restricted or restricted both offered a fee for lost or never displayed. (C) impose a fine of like value to twice the value of irregularities of origin or source of data consumption situation both offered a fee for lost or never displayed. D-fine like a value to me the value of status data in irregular consumption conditions of import permits if they lead to the import of goods are prohibited or restricted or restricted. -A fine of twice the value and to triple the value and charges of irregularities established in the consumption mode data intended to benefit from the advantages of bilateral and multilateral agreements for evasion of duties and taxes and from economic constraints.

Article 254 fine 2000 LS 2000 to 5000 five thousand pounds for each of the other violations of status data on consumption are not covered by the provisions of the preceding article.

Section III export data breaches Article 255 a-fine like a value to me the value of export cargo manifest irregularities allowed to be exported are: 1. the offending statement type.

2. the offending statement in which the real value increase by more than 1/10 what is authorized or 1/20 of weight or count or measurement.

3. the offending statement in which the real value of carrying more than 1/10 what is authorized or 1/20 of weight or count or measurement. B-fine like half the value to me and half the value of the export type offences that lead to try to export goods are prohibited or restricted or restricted. (C) impose a fine of half value to export data irregularities value like that would lead to getting rid of export or re-leave the pieces in the following cases: 1. the offending statement type.


2. the offending statement in which the real value increase by more than 1/10 what is authorized or 1/20 of weight or count or measurement. D-only apply the provisions of this article on the offending part of the exported goods.

Article 256 fine three times to four times the fees recovered from the export data that will lead to benefit from the recovery of fees without the right amount exceeds 500 500 SP.

Article 257 fine 2000 LS 2000 to 5000 five thousand pounds for each of the export data breaches are not covered by the provisions of the preceding two articles.

Section 4 cases where irregularities charges first-common provisions: article 258 apply to breaches of duty pending conditions data subject section VIII of this law the applicable provisions on data breaches at the same consumption situation referred to in articles 253 and 254 of this Act, as the case may be.

Article 259 a fine is comparable to what is specified in article 279 of the law about wrongdoing sell goods accepted in a pending state, or used outside the permitted areas or in other special faces made for her, or customized to not end her stomach or replaced or dispose of (irregular) before notifying customs and provide regular transactions.

Article 260 fine 2000 LS 2000 to 4000 4000 SP on passenger or freight within the country by car in a pending state charges contrary to the provisions of the laws and regulations in force.

II. transit cargo transit offences article 261 imposes a fine of 2000 LS 2000 to 4000 4000 SP for each day of delay or unjustified delays irregularities segment in delivering goods sent in transit to Office of exit or the Office internal destination set deadlines in the fine may not exceed half of the data value of the goods declared in the statement.

Article 262 fine of 10000 10000 to 20000 20000 SP SP crossing violations: 1. provide the necessary certificates of discharge and payment deadlines after crossing data.

2. cut the bullets and buttons and Customs seals on goods in transit without preclude application of article 278 of this code if you check for shortages of goods.

3. change the empty trucks transit routes without the consent of the customs service.

4. bye breach of terms and conditions legal crossing or contained in the customs regulations that did not come out in the previous paragraphs.

III. violations warehouses: article 263 imposed on violation of real and corporate and private repositories (the phantom) and industrial fine of 4000 4000 SP to 8000 8000 SP and you get this fine from owners or investors of warehouses.

IV. free zones offences: article 264 exacted from the breach of the provisions contained in the customs laws and regulations, free zones and free markets a fine of 10000 10000 to 20000 20000 SP SP.

V input and re-export offences: article 265 fine is comparable to what is specified in article 279 of this Act the following offenses: 1. replacement of goods entered temporarily or completely or partially re-exported goods.

2. failure to submit the goods accepted in the provisional input mode in specific places without justifiable cause.

3. obtain temporary entry.

Article 266-imposed delays irregularities in export goods entered temporarily and transportation of different types (including a car) as well as irregularities delay in re-export data access specific deadlines have a fine of 1000 1000 to 2000 2000 SP SP about a week delay or its part. B-the delay in re-export tourist cars entered temporarily exceeding the full year, by virtue of import smuggling and suppressing infringement fines provided for in article 279 of this Act.

Article 267 a fine of 10000 10000 to 20000 20000 SP SP input from the following: 1. provide the necessary certificates of discharge and payment of temporary entry commitments or export statutory deadlines later.

2. cut the bullets and buttons or customs seals to goods sent in re-export data without the penalty of punishment forbidden by the smuggling and the wisdom is verifiably a lack of goods.

3. change the specific spaces for a temporary entry of goods without customs approval.

4. change the input empty truck routes temporarily without the consent of the customs service.

5. bye breaches a condition of temporary admission or non-re-export.

Section 5 offence manifest (manifest) article 268 fine of twice the value and charges to three times the value of the merchandise and cartoons together for the following offenses: 1. unjustified lack of what was listed in the manifest or equivalent in either the number of packages or its contents or the quantities of goods reaching, in cases where valuation fees, levied on every package of fine 5000 ls 5000 to 10000 10000 SP.

2. increase unexplained what was listed in the manifest or equivalent if appeared in marked packages and increase the numbers themselves on other parcels are parcels in excess of those that are subject to higher fees or those covered by the prohibitions.

Article 269-apply to manifest irregularities or equivalent in terms of value (if any) or type the applicable provisions on data breaches in the situation provided for in article 253 of the Act. B-cargo manifest irregularities concerning the shipping place fine of 10000 10000 to 20000 20000 SP SP.

Article 270 fine of 5000 ls 5000 to 10000 10000 SP manifest irregularities: 1-several parcels vans, a group in any way, in the payload data or substitutes as one package, taking into account article 68 of this law on containers and palletized trailers.


2. failure to submit manifest or equivalent and other documents referred to in article 53 of this law have input or output as well as the delay in the submission of manifest or equivalent for the period provided for in article itself.

3. There is more than one manifest or equivalent in possession of our stakeholders.

4. no formal manifesto or substitute or a different manifest reality behemoth.

5. uncheck manifest of cargo customs authorities in cases where this notation by the provisions of this law.

6. the omission of what should be included in the manifest or equivalent is not mentioned in the preceding two articles.

7. import by mail or by the competent organs of Kiss locked or packages don't carry cans regular cards unlike Arabic and international postal conventions and legal texts window.

8. load data breaches other than mentioned in previous articles.

Section vi infractions and tenure (land-air-sea) section 271 fine of 10000 10000 to 20000 20000 SP SP blower: 1. transportation within the range of goods subject to customs officer scope contrary content transfer document and possession of goods subject to the provisions of the range officer in violation of the provisions of the last paragraph of article 197.

2. the ships tonnage 200 200 ton marine cargo or prohibited or restricted under high rates or specific prohibited within the range mentioned in both maritime Customs manifest or not remember or switch his face moving within that scope in other circumstances arising from an emergency or force majeure.

3. docking or landing of aircraft or other modes of transport parking in specific places and be authorized by customs.

4. departure of vessels, aircraft or other modes of transport to port or customs without a license from the customs service.

5. anchorage of any load was landing and other ports or airports prepared for that and other cases of maritime accidents or force majeure or circumstances without to notify the nearest customs office.

Section seven sporadic breaches Article 272-fine of 10000 10000 to 20000 20000 SP SP blower: 1. failure to submit the original invoice that is described in article 51 of this law or submit documents or documents.

2. load the trucks or cars or other means of transport or unloading or pull the goods without license from the Department of customs or absent employees or outside the specified hours unlike formal requirements set by the customs service if such acts within Customs.

3. obstructing the Customs officers from carrying out their duties and exercising their right to inspection and audit, inspection and failure to comply with their request to stand or insults, threats and insults them without that preclude criminal proceedings against offenders in accordance with the laws in force. The fine levied against everyone involved with this ticket.

4. not to catch or keep records and documents and the like within the time limit specified in article 203 of this Act or to refrain from submitting.

5. failure to follow regulations that specify duties of brokers in addition to disciplinary penalties that can be issued in this regard in accordance with the provisions of article 191 of the Act.

6. not to keep carriers licensed in accordance with article 107 of this Act restrictions and records provided for in the said article and keep them filed with each request.

7. lack of verified in goods in customs warehouses after they have received proper virtual case if you cannot determine the quantity. B-fine of 20000 20000 to 30000 30000 SP SP breach: survivor of the reservation goods cannot determine their value, quantity or kind without preclude prosecution for the offence of smuggling. (C) impose a fine of LS 100 thousand 100000 to 200000 200000 SP breach loading or unloading ships and aircraft or dragging the goods without license from the customs service or the absence of employees or outside of regular hours or contrary to the conditions determined by customs or discharged in other places.

Article 273 fine is comparable to what is specified in article 279 of the law: a irregularities using things covered by exemption or declare non-discounted or target imported or altered or sold or disposed of by irregular and without the consent of the customs service and without regular transactions. B-change car specifications or mechanisms of cargo cars or vehicles with special uses to transport vehicles. C-import pieces interpreted or parts of varieties of goods constitutes a whole complete items or both received full name imported one or several importers or customs office concluded one or several Customs offices simultaneously or at different times in lead to enter restricted or prohibited goods or lead to take advantage of the full fees on items teams or by virtue of or contrary to the laws and regulations in force.

Article 274 except in the case mentioned in article 256 of this Act, a fine of three times to four times the amounts of the fees and taxes that are recovered or retrieved.

Article 275 fine of 10000 10000 to 20000 20000 SP SP on the following offences not covered by the preceding articles of this chapter: 1. evasion of customs transactions.

2. failure to maintain the seals or buttons or lead topic on packages or means of transport or containers without leading to shortages of goods or change.

3. lack of commitment by the stakeholders implementing their commitments or their guarantees adduced to customs, taking into account the provisions of article 278 of this Act.

Article 276 fine of 5000 ls 5000 to 10000 10000 SP every other violation of the provisions of this law, decisions and instructions issued pursuant to the provisions of the text had been fine.

Chapter VIII smuggling and fines section 1 definition of trafficking and what is the wisdom of article 277


Smuggling is the introduction of goods into or out of the country in contravention of the provisions of this law and non-window texts by Customs offices.

Article 278 of smuggling is the application of this law in particular: 1. not to go with the goods at the entry to the first Customs Office.

2. failure to follow specific routes and roads of legal and statutory texts in the entry and transit of goods and ejected.

3. unload cargo from ships or downloaded them differently for regulations on beaches where there are no customs offices.

4. the unloading of aircraft or downloaded it illegally outside airports or dumping goods in air transport, contrary to the provisions of article 63 of this law. As well as unloading cargo from other modes of transport outside Customs offices differently window systems.

5. do not permit the input or output Office for incoming or outgoing goods without manifest including accompanying passengers of these goods.

6. Customs offices exceeded without declaring the goods at the input and output.

7. the discovery of unauthorized goods at the Customs Office in specially equipped hide caches or in gaps or spaces not be customized usually to contain such cargo.

8. increase or decrease or toggle without justified reason in parcels or its contents are acceptable in a pending state charges subject title VIII of this law, discovered after the departure of the goods the Customs Office.

9. failure to submit evidence identified by Customs Administration to discharge the outstanding conditions for the data subject fees section VIII of this law.

10. take out goods from customs warehouses or free zones or warehouses to the customs area without customs treatment.

11. irregular data intended to import or export certain prohibited goods or prohibited or limited by forged documents or to truth or intended to import and export goods by manipulating the value of specific amounts of cash allocations circumvention in texts about it with forged documents or otherwise undeclared or real name.

12. submitting false documents or lists or not truth or false markings in order to get rid of performing customs duties or other taxes and fees in whole or in part or to override prohibitions or restriction.

13. transfer and possession of prohibited goods or prohibited or restricted without providing evidence proving imported regularly.

14. the transfer and possession of goods subject to customs officer within this range without formal document.

15. not to import goods temporarily exported and exporting prohibited for any purpose.

16. specific prohibited goods declared real name before getting authorization to enter or remove them.

17. changing lanes cars loaded in goods in transit and data in the database.

18. transfer of goods by transfer to another or re-exported without a statement or formal authorization.

19. several parcels vans and a group in any way the statement as a unit with regard to article 68 of this law on containers and palletized trailers.

20. the offence provisions of Legislative Decree No 175 5/8/1969 date.

21. the increase is authorized in the re-export data that would lead to refunds in cases where the data are not true.

22. transit of goods smuggling or without treatment.

23. the non-payment of domestic trade data and what similar customs documents under conditions determined by the Customs Department.

Smuggling offences and fines section II what is the wisdom of article 279 fine irregularities customs smuggling or what is considered are as follows: 1. six times the value to eight fold on the prohibited goods.

2. three times value and value quadrupled fees and fees together on goods prohibited or restricted.

3. from four times to five times the fees for goods subject to fees if you are not banned or restricted to at least like half their value.

4.10000 10000 to 20000 20000 SP SP on dutiable goods which are prohibited or restricted.

Article 280 customs court confiscated goods smuggling or what is considered as controller or equivalent in addition to customs duties and other duties and taxes lost when booking these goods or surviving seizure and confiscation may be transportation, tools and materials used in smuggling except for ships, aircraft and trains unless you had prepared or were rented for this purpose or equivalent when not booked or escape from custody.

Article 281 the Court decides the reserved goods seized customs and transportation on the run or not to infer them.

Sale of goods section XVI article 282-customs to sell seized goods from animals and goods are perishable or leakage or if other goods or affect the safety of existing installations. B-with the permission of the Director General or his representative to sell the reserved goods and means of transport, nine months after the date of seizure and could be sold before this long if its value is under decrease.

Are based on the record of proving the reasons to sell merchandise without having to notify stakeholders or pending the judgment of the Court.

If the acquittal and was re-sales to their owners pay them the remaining sales holds the deductions for conservation.

Article 283-cargo owners pulling their goods stored in customs warehouses or customs yards and docks within a maximum of six months. And customs service to sell merchandise that they went out of regular saving. B apply the provision of paragraph (a) of this article on deposits left by passengers at Customs offices. C-the customs service that sells goods from species mentioned in the preceding paragraphs when present in customs conservation notice shown if developed signs of the disease, corruption or damage to other goods or safety installations to prove that under the record set the sign by the discovery and searchlight.

Notify the owners of the goods or their representatives in all the above cases and failing that you advertise in the customs service.

Article 284


The Customs Administration also sold: 1. goods, objects and modes of transport which devolved to the Customs Department as a result of a judgment or settlement or written waiver or confiscation in accordance with the provisions of this law.

2. goods that were not drawn from real and corporate repositories (the phantom) and industrial and private within the regular limits specified in articles 120, 131, 136, 138 of this Act.

3. goods and low value stuff that didn't know their owners and unclaimed memorization notice.

Article 285 cannot lead sales are conducted in accordance with the provisions of the preceding articles to establish any claim in tort to customs, except where erred grievously.

Article 286 a-apply the provisions of articles 282 and 283 and 284 of the Act prohibited goods or confined. B-sales are provided for in the preceding articles auctioned according to the conditions and rules prescribed by the Minister.

Goods are sold and stuff and exclusive transportation of customs fees and duties and taxes other than draw the significance of the buyer. C-if unable to sell goods after two successive approaches can be destroyed with the permission of the Director General, governs record set fact duly destruction, destruction can be replaced by delivering them to public hospitals or clinics or charity to ensure their safety and their possible use and consumption is done by decision of the Director General.

Article 287 distributed product sales in the following order: 1. port storage fees and allowances payable to the port company for services rendered by her to the goods.

2. the expenses of the sale.

3. the issuing Customs expenses of any kind.

4. customs duties.

5. fees and other taxes in accordance with precedence in the history of its own legislation.

6. save in customs warehouses and warehouses of open packaging and transport weatalh and others.

7. remuneration of external transport when it becomes due.

The remaining amount of money determined as follows: a-abandoned goods: 1. If the goods sold species allowed to be imported on sale succeeds remaining amount to our stakeholders provided that assert this right falls and barred the passage of one year from the date of sale and truly becomes the public Treasury and restricts its revenue.

2. If the goods sold from the forbidden or confined species imported in revenue balance restricts the public Treasury. B-goods imported are systematically and ceded to the Customs Administration: restricts the amount remaining revenue in the Treasury. C-cargo customs administration ceded by the instrument of reconciliation or confiscated by final judgement: the remaining amount distributed in accordance with the provisions of article 289. D-seized goods: balance taken faithfully awaiting him back to consolidate or distribute it in accordance with the provisions of article 289 by irregular money.

Article 288 may sell goods or confined or restricted import of prohibited or permitted to import into your contacts limited to public authorities or other public or private views to calculated in accordance with the conditions determined by the Minister's decision.

Chapter XVII distributing fines and forfeitures values article 289 a-Specifies the share of the public Treasury, which earned the customs service of the amounts and values of objects and goods and means of transport or ceded under a settlement by 60% and deduct this share after deducting expenses and taxes and fees, either before or after the deduction of the share of informants as defined in the regulations established by the Minister.

The rest is distributed on two checkpoints and their bosses and aided in the discovery of irregularity or smuggling or complete related procedures of customs management personnel exclusively, in existing anti-trafficking funds and social cooperation and mutual fund savings and sport and cultural activity for the Customs Department. B-the common fund each fine not exceeding 2500 2500 SP. C-the rules prescribed by the Minister for distribution to those who benefit from this distribution.

Article 290 the exception rule of article 287 of the Act, the Minister may, at his discretion, the product distribution planning the sale of confiscated goods and means of transport in situations where it does not receive fines or considered under regulation referred to slim and therefore cannot reward informants and two checkpoints.

Section XVIII customs privilege article 291 customs administration demands are, whatever their origin or type of debt outstanding and before any other genuine debtor or guarantor or third persons according to the law on hand makers collecting public funds.

Section XIX prescription article 292-no one has the right to demand the recovery of customs duties or taxes had performed four years after the fiscal year during which he performed. B-the kinds of insurance transferred to customs duties and other duties and taxes within the deadlines and conditions determined by Customs on customs documents unless the stakeholders within the deadlines to submit documents and completion of the conditions that enable the determination of the status of this insurance. And in all cases shall not claim the surplus section what is converted to customs duties and other duties and taxes (balance) after the time limit referred to in paragraph (a) of this article on the history of the insurance payments unless the delay due to customs or because of lawsuits brought before the courts.

Article 293 free customs management and customs associated with them five years after the year of that record keeping and receipts and other documents and statements for the year and cannot be obliged to produce such records, receipts, statements and documents unless there were issues still under consideration.

Article 294 unless eliminated legal texts in force longer aging limits, subject to the rights of the Customs Administration: a-15 fifteen years to achieve significant or smuggling offences as well as from the date of occurrence. B-5 five years in achieving other customs offences from the date they occur. C-15 fifteen years for the implementation of the provisions concerning the offence of smuggling or what is considered as well or collection of fines and confiscations levied on other customs offences from the decision fines. D-15 fifteen years of fees and taxes that did not receive for any reason.


Section 20 transitional provisions and different article 295 the General Manager shall be entitled to exclude the general public views bodies and grassroots organizations of certain procedures to facilitate its work including the acceptance of the value of goods imported by her listed in invoices (menus) plus freight and insurance and any other expenses required for the import charge provided that this exception does not prejudice the due fees and taxes according to the laws in force whether exemption or by influencing the rate of obligatory.

Article 296 is permissible by resolution of the Council of Ministers upon proposal of the Minister modify amounts and penalties provided for in this law increase or decrease as appropriate and shall be published in the Official Gazette.

Article 297 eliminates Customs Act number 9 of 1975 and its amendments and all provisions contrary to this law.

Article 298 this law shall be published in the Official Gazette and become effective three months after the date of publication.

Damascus//1427 Hijri-Gregorian 6/7/2006 President Bashar Al-Assad, Egyptian populate Attorney