Law 1 Of 1980 Unified Tax On Imported Goods

Original Language Title: القانون 1 لعام 1980 الضريبة الموحدة على البضائع المستوردة

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Read the untranslated law here: http://parliament.gov.sy/arabic/index.php?node=201&nid=16387&RID=-1&Last=10058&First=0&CurrentPage=13&Vld=-1&Mode=&Service=-1&Loc1=&Key1=&SDate=&EDate=&Year=&Country=&Num=&Dep=-1&

Law 1 of 1980

Unified tax on imported goods

President

Based on the provisions of the Constitution

And approved by parliament in its session held on 10/02/1400 H corresponding to 12/29/1979 AD's

Issued as follows:

Material -1- replace the unified tax on imported goods called the unified tax on import duties and taxes and the following additions replaced:

Additions of National Defense specified by Law No. 243 Date 05/05/1956 amended by Law No. 373 Date 04/28/1957 15% from customs duties.
Drawing harbor defined by Law No. 87 Date 06.25.1958, as amended by 3% from customs duties plus national defense extras.
Drawing specific schools by Law No. 150 Date 09.18.1958 2% of the customs duty plus national defense additions and 10% of municipal consumption fee on imported goods.
Municipal consumption fee on imported goods specified by Law No. 61 date 12.31.1950 as amended by Law No. 18 of 01.12.1959 4% of the value of goods.
Shipping fee set by Law No. 88 date 26.03.1959 and appointed per the decision of the Minister of Economy and Foreign Trade, No. 6 Date 05/30/1959 by 02% two per thousand of the value of the goods.
Drawing import and export license applications for the specified paragraph 2 of Article 1 of Law No. 176 date 08.04.1959 as amended by Law 193 Date 13.06.1960 2% of the value of the goods imported licensed.
Drawing exact statistics by Law No. 203 Date 04/07/1960 amended by Law No. 30 Date 4/11/1961 4% of the value of goods.

Material -2- This unified tax levied on imports by customs departments in addition to the customs duty on imported goods according to the customs tariff specified in the fee schedule is as follows ratios:

Customs duty rate in the tariff schedule


The unified tax rate of

Import



Exempt


6%



1%


6%



1.1%


11%



2%


11%



3% or 4% or 5% or 6%


12%



7% or 8% or 9% or 10% or 11%


13%



12% or 13% or 14% or 15% or 16% or 17% or 18%


14%



19% or 20% or 21% or 22% or 23%


15%



24% or 25% or 26% or 27% or 28%


16%



29% or 30%


17%



31% or 32% or 33% or 34% or 35% or 36%


18%



37% or 38% or 39% or 40%


19%



41% or 42% or 43% or 44% or 45%


20%



46% or 47% or 48% or 49% or 50%


21%



51% or 52% or 53% or 54% or 55%


22%



56% or 75% or 58% or 59%


23%



60% or 61% or 62% or 63% or 64%


24%



65% or 66% or 67% or 68% or 69%


25%



70% or 71% or 72% or 73% or 74%


26%



75% or 76% or 77% or 78%


27%



79% or 80% or 81% or 82% or 83%


28%



84% or 85% or 86% or 87% or 88%


29%



89% or 90% or 91% or 92% or 93%


30%



31% or 95% or 96% or 97% or 98%



31%



99% or 100%


32%



Above 100%


35%





Material -3- This unified tax levied on imported goods that are subject to draw a qualitative weight or number or size as specified in the tariff schedule tariffs by 15% of the value of goods in addition to tariffs quality.

Material -4 -

A = vehicles transporting people remainder of the item Induction 87/2 / a and bodies of cars of item induction 87/5 / b and frameworks cars transporting people structures (Alencah Jizan or Shashi) of item induction 87/6 / B / 1 / b subject to customs duties and that one relative as defined in the customs tariff schedule of fees in addition to other fees and tax rates.

B = excluded from the provisions of paragraph (a) above and taxed at a relatively uniform set out in Articles 2 or 3 above import cars subject to customs duty qualitative or relative only items 87/2 / B and 87/2 / c and 87/3 || |
Material -5- remaining exemptions from excise duty, statistics and import license applications or export and shipping in effect, reduce the single tax rate on imports as follows:

1% to meet the exemption from the fee for municipal consumption goods exempted tariff and subject to customs duty at the rate of 1%

4% to meet the exemption from the fee for municipal consumption of goods subject to customs duty at the rate of more than 1%

4% to meet the exemption from the fee statistics.

2% to meet the exemption of license fee import and export orders.

02% two per thousand to meet the exemption from the fee shipping.

Material -6- taxed standardized on imports at a rate of 5% of the value of goods exempt or subject to a customs fee of 1% of the value in the tariff schedule tariffs when these goods are exempt from the license fee import requests.

-7- Material is applied to the offenses of smuggling of unified tax on imports repressive provisions applicable to the offense of smuggling from customs duties.

Material -8- distributed from the proceeds of customs duties and tax on imports standardized amounts due to the views set forth below as follows:

10% of municipalities.

4% for education institution buildings.

1% of the municipalities of the port of Latakia and Tartous.

1% of the General Organization for Maritime Transport.

Material -9- this law shall be published in the Official Gazette and shall be effective from the first month following its issuance.

Damascus on 03/03/1400 H corresponding to 20/01/1980 AD's



President

Hafez al-Assad