President

Based on the Constitution

As approved by the People's Assembly at its meeting held on the date 10-12-1400 A.H. 29-12-979,

The following are issued:

Article 1 A uniform tax on imported goods called the Consolidated Tax on Import replaces the following duties, taxes and additions:

• The national defense additions established by Act No. 243 date 5.5-1596, amended by Act No. 373 of 28.4-1597 with a rate of 15 % of customs duties.
• The port specified by Act No. 87 dated 25-6.958 and its amendments to 3 % of customs duties plus national defence extras.
• The schools defined by Law No. 150, dated 189-9158, were drawn up by 2 % of the customs fee, plus national defense additions and 10 % of the municipal consumption fee on imported goods.
• The municipal property on the goods listed in Act No. 61 of the Act No. 61, No. 61, amended by Act No. 18, No. 18, dated 12-1-1959, with 4 % of the value of the goods.
• The shipping fee defined by Act No. 88 of 26.30-959 and designated by the Minister of Economy and Foreign Trade No. 6 dated 30-5-1959 by 02 % of the value of the goods was set at a rate of 02 %.
• The licensing of import and export applications specified in article 1, paragraph 2, of Act No. 176 dated 4.8-959 and amended by Act No. 193 of 13-6-1960, was set at 2 % of the value of the goods licensed to import.
• The census established by Act No. 203 of 4.7-1960 is amended by Act No. 30 of 11-4-1961, with 4 % of the value of the goods.

Article 2 This standard tax on imports shall be met by customs services in addition to customs duties on imported goods according to the proportions specified in the tariff tariff table, as follows:

Article 3 This unified tax shall be met on imported goods, which are subject to a qualitative, number or area fee, as specified in the tariff tariff schedule of 15 % of the value of the goods, in addition to the specific customs duties.

Article 4.

a = The remaining vehicles of the movement of persons from the tariff line of 87 /2/ or the cars from the tariff line of 87 /5/B and the frameworks of the transport vehicle structures (forgot Gizan or Shaxi) The tariff item 87/6//1/b is subject to both customs and relative duties as defined in the tariff tariff schedule in addition to the rates of fees and other taxes.

b = Excludes from the provisions of the paragraph above and is subject to the standard import tax in articles 2 or 3 above, vehicles subject to a specific or proportional customs levy only of items 87/2/B, 87 /2/c and 87/3

Article 5. Exemptions from consumption fees, statistics and licensing of import or export applications and shipping shall remain in force and shall reduce the ratio of the standard tax on importation as follows:

1 % Exemption from the municipal consumption fee for exempted customs duties and subject to customs duties at a rate of 1 %.

4 % Exemption from municipal consumption fee for goods subject to customs duty at a rate of more than 1 %

4 % for the exemption from the statistics fee.

2 % Exemption from the import and export request fee fee.

02 % Two thousand for exemption from shipping fee.

Article 6 is subject to a standard import tax of 5 % of the value, goods exempted or subject to customs fee of 1 % of the value in the tariff tariff table when these goods are exempt from the licence fee fee.

Article 7 It applies to smuggling tax violations from the standard tax on importation, which are applicable to smuggling violations against customs duties.

Article-8 The amounts owed to the following are distributed from the proceeds of customs duties and the standard tax on importation as follows:

10 % for municipalities.

4 % To the institution of education.

1 % For the municipalities of Latakia and Tartus.

1 % for the shipping public enterprise.

Article-9 This Act is published in the Official Journal and operates from the first month following its publication.

Damascus 3-3-400 A.H., 20-1-1980,

President

Hafez al-Assad

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