Law 9 of 1975 Customs Code

President

Based on the Constitution

On what was adopted by the People's Assembly at its ongoing session, 30-6-1975

The following are issued:

Section I

Definitions and general principles

Article 1 The words and phrases contained in this Law shall mean the meanings set forth in each of them:

Minister: The Minister of Finance is associated with the Customs Department.

Customs Department: The Customs Directorate and its Chambers are represented by the Director General.

General Manager: General Customs Director, who heads customs agencies of the State.

Department-Customs: Executive customs services associated with the Director-General.

Customs Tariff: The table containing the labels of the goods, the rates of customs duties subject to them and the rules and observations contained therein.

Customs campus: Sector designated by the Customs Department for direct action and customs control at each seaport, air or other location where a customs office is located.

Storeroom: The place or construction prepared by the customs administration or approved by the others for using it to store the goods, pending their withdrawal according to a customs situation.

Repository: Location or construction in which the goods shall be deposited under the supervision of the Customs Department in a suspension of fees in accordance with the provisions of this Law.

Statement: The permit or legal authority provided by the owner of the goods containing the determination of what distinguishes the goods that are authorized in accordance with the provisions of this Law and customs regulations.

Customs line: The line matches the political boundary between the Syrian Arab Republic and the adjacent States and the surrounding seas.

Customs scope: Part of the contour or seas subject to control and customs procedures specified in this Act and is on two types:

1. Maritime customs:

It includes the sea area between the beaches and the end of the territorial waters.

2. Ground customs scope:

It includes the land between the beaches or the land boundary on the one hand and an internal line from a second to be determined by decision of the Minister and published in the Official Journal.

The goods: Every material or product is natural, animal, agricultural or industrial.

Type of goods: It's called a tariff schedule.

Origin of goods: The country of production, whether it is from animal, agricultural, natural or industrial products.

Source of goods: The country directly imported from it.

Trapped goods: Goods that restrict their import or export to legally authorized bodies.

Goods subject to exorbitant fees: Goods subject to high fees, which are appointed by decision of the Minister for the purpose of customs control, shall be published in the Official Journal.

Prohibited goods designated: Some of the prohibited goods, which are appointed by decision of the Director General for Customs Control, are published in the Official Journal.

Customs violation: Every act or omission is contrary to the provisions of this Act and the regulations and resolutions adopted on the basis of it.

Article 2 The provisions of this Law shall apply to the customs area, which includes lands subject to State sovereignty and territorial waters and may arise in such lands as free zones to which the customs provisions shall not be wholly or partly applicable.

Article 3 All goods pass through the customs line shall be subject to the introduction or removal of the provisions of this law and customs regulations.

Part two.

Customs Service field

Article 4 Customs services shall operate on the customs and customs grounds and may also exercise their powers along the lands, territorial waters, lakes, rivers and channels within the conditions set out in this law.

Article 5 Services, offices and customs posts shall be established and repealed by decision of the Minister.

Article 6 The terms of reference of the services, offices and customs posts shall be established and the working times shall be organized by decision of the Director-General.

Article 7 The procedures required by data or customs transactions must be carried out in the competent customs offices, taking into account the provision of the article 63 This is the law.

Section III

Customs tariff application principles

Article 8 In the territory of the Syrian Arab Republic, the goods shall be subject to customs duties, duties and other taxes, except as exempted or exempted by the conventions or the provisions of this law or other legal texts.

Article 9 The standard tariff charges apply to the goods of all States, taking into account the provisions contained in the articles 10 and 11 This is the law.

Article 10 Preferential tariff charges are applied to the goods of some countries according to the conventions held for this purpose.

Article - 11. A decree may impose maximum tariff charges that do not increase the normal tariff on the goods of some countries on the condition that they are not less than 25 % The value of the goods.

Article 12 With the retention of the provisions of Legislative Decree No. 43 Date 1-9-1971 Customs duties are imposed, amended and repealed by decrees on the proposal of the Tariff Board, which consists of:

1. Minister President

2. Ministers of Economy and Foreign Trade

Industry, Supply and Domestic Trade Members

3. General Manager Member

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

Article 13 Under the proposal of the Tariff Board, the imported goods may be subject to a compensation fee in the following two cases:

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

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

Article 14 The customs tariff decrees shall establish the date of effectiveness of the Customs Tariff, which shall not be the date previously issued or become a window from the date of publication in the Official Journal.

Article - 15. Authorized goods shall be subject to the situation in consumption or for export to the fee tariff in the date of the recording of their detailed statements unless otherwise provided in the amended decrees of the definition.

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

Article - 16. When the fee is to be liquidated on the goods deposited in the warehouse because of the expiration of the deposit period and the failure to obtain a regular extension, the tariff texts shall apply on the day of the expiry of the deposit.

The goods calculated from the warehouse are subject to illegal or perceived deficiency in the review of the warehouse accounts for tariff charges in effect on the date of the last removal or date A Discover the shortfall or the date of its occurrence if it can be determined, above.

Article 17 The outstanding goods are charged according to the statements of undertakings guaranteed and which have not been submitted to the Customs Service, subject to the tariff charges in effect at the date of the recording of such statements or the expiration of the deadlines granted to them higher.

As for the goods provided by the owners of the relationship to the Customs Service with a view to putting them in consumption, the tariff applies to them in accordance with the article contained in the article. 15 This is the law.

Article 18 Goods outside the free zone are subject to consumption for tariff charges in accordance with the article. 15 This is the law.

Article - 19. Smuggled goods or in their judgment shall be subject to tariff charges in the date of discovery of smuggling or the date of its occurrence if it can be determined, or the date of settlement settlement, higher and higher. If a judgement is not concluded prior to the reconciliation settlement, the fee guaranteed by this provision shall be bapted.

Article - 20. The goods sold by the Customs Service for the consumption situation in accordance with the provisions set forth in this Law shall be applied to the Customs Tariff on the day of sale.

Article - 21. The window tariff applies to the goods for a relative fee (my values) According to the status of which it is, the goods subject to a qualitative (cut) fee If the customs do not verify the damage caused by force majeure or an emergency incident, the amount of the qualitative fee in proportion to the damage of the goods will be destroyed.

The percentage of damage is determined by decision of the Director General or his or her delegate, and the owners may object to this decision to the Arbitration Committee mentioned in the article. 74 This is the law.

Article 22 Provisions of the articles 15 To 21 to all other fees and taxes that are met by the Customs Department.

Section IV

Restriction and prevention

Article 23 All goods entering or coming out of the territory of the Syrian Arab Republic shall be submitted to the competent customs office and shall be submitted in a statement as determined by the Customs Department.

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

Article 24. Ships are prohibited from any cargo that has been anchored in non-ports, which are designed only in circumstances arising from a maritime emergency or force majeure and, in this case, to inform the nearest customs office without delay.

Article - 25. Ships carrying a cargo of 200 tons of sea shall be prohibited from transporting restricted or prohibited goods, or subject to exorbitant fees or prohibited goods referred to in article 1 of this Law.

Article - 26. The vessels carrying cargo of 200 nautical tons transporting cargo of the types referred to in the article are prohibited 25 To navigate or change its destination within the maritime customs domain except in circumstances arising from a maritime emergency or force majeure. In this case, the competent authorities should know to inform the nearest customs office without delay.

Article - 27. Aircraft are prohibited from crossing the borders without the specified places, or taking off or landing in non-airports where customs offices are located except in cases of force majeure, and the aircraft commanders in this case should know the nearest customs station or other workforces and do so without A report of the Customs Service was delayed in favour of the notified entity.

Article - 28. The prohibited goods that are declared in the real name shall not be reserved for the goods, for which the goods are returned to the outside and the goods that are authorized for the release are returned to the inside unless they are allowed to be exempted from prevention in both cases.

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

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

Article 29 Prohibited for all foreign products bearing the mark of a factory (brand) Or a store, or any name, reference or indication that would be important that these products were made in the Syrian Arab Republic or that they were of a local origin, whether these marks were on the goods, on their packaging, or on their properties (their belts).

Article - 30. The entry of foreign goods that do not meet the conditions set forth in the laws and regulations of the protection of origin or property shall be prohibited unless the competent authorities agree to lift such a ban in accordance with the conditions established by them.

The prohibition applies in this article and in the article 29 On outstanding status of fees under section VIII.

Article 31. By decision of the Director General, he shall establish special rules for packaging in respect of certain goods.

Section V

goods feature objects

Source-Source-Type-Value

Article 32. Imported goods shall be subject to proof of origin and shall be determined by a decision of the Director-General to establish the conditions of proof of origin and exemption from proof of origin.

Article - 33. Non-country imported goods after their consumption status in that country shall be applied to the tariff of the country of origin or the source country whichever is higher.

If the goods are caught up in the country of origin, they shall be used for the definition applied to the country of origin or the country of the taps, depending on the degree of their use, and according to the rules determined by the decision of the Minister.

Article 34

a. Similar and tobacco decisions shall be issued to goods for which there is no mention in the tariff schedule from the Director-General and in accordance with the rules contained in that schedule and shall be published in the Official Journal.

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

The decisions made by the Director-General in accordance with the preceding paragraphs are concluded and do not accept any method of appeal or review.

Article 35.

a. The value to be declared in the import of the consumption situation and the suspended status of fees is the normal price of the goods, and is determined according to the following grounds:

1- It is taken into account to determine this price when the statement is recorded in the customs office.

2- The goods are to be delivered to the buyer at the location of the goods.

3- It is assumed that the seller had guaranteed the price of all that had been agreed to be sold and handed over to the place of the entry of the border.

4- The cost of transportation within the country and the fees and taxes required for the goods shall not be included in the concept of the ordinary price.

5- It is assumed that the sale took place in a free competition market between Char and an independent seller, one about the other where:

The payment of the price from the buyer shall be its sole effective commitment to the vendor.

b. The agreed price is not affected by commercial, financial or other relationships between the seller or its partner on the one hand and the buyer or its partner, on the other hand, other than the relationship arising from the sale itself, whether those relationships are streptococcus or non-streptococcus.

c. The seller or partner of the seller, whether it is a natural or legal person and whether it is directly or indirectly any part of the product of the sale, waiver or use of the goods, shall be of direct or indirect nature.

Two business partners, one for each other's interest in the other's trade or for both a common interest in a business or for a third person in the business of each other, whether this partner is natural or legal, is considered to be a common interest in the business of the other.

6- If the goods are made under an invention, design, registered model, or a dreamer or a foreign trade mark, the average price must include the value of the right to use the invention, design, model, manufacture mark, model, manufacture mark or trademark of the goods.

The Customs Service has the right to increase, if necessary, the authorized value in such a way as to make it proportionate to the real value according to the provisions of this article.

b. When the value of the goods is translated into foreign currency, they should be converted to domestic criticism on the basis of the price of the pieces determined by the central bank (the truncation office) Every three months to this end, he reports to the Customs Administration to be effective since the first day of every quarter.

Article 36 Attach each statement to the list (invoice) Original certified by the Chamber of Commerce or by any other body designated by the Director General's decision to prove the validity of prices and origin. These lists must be certified by consular missions when they are in the city to which they are issued and the customs service has the right to claim documents and contracts. Correspondence and other related to the transaction without complying with the same or in the lists themselves and without prejudice to the validity of the discretion vested in them.

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

The date of the invoice is required to be proportionate from the date of shipment of the goods and, if the dates given, the receipt of the invoice varies unless the delay justifies an acceptable justification.

Article 37. The authorized value of export is the value of the goods at the time of registration of the customs statement plus all expenditures until the goods are discharged from the border.

This value does not include:

1- Export fees and taxes.

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

Section VI

Import and export

Chapter I

Import

1. Transport by sea

Article 38. All goods are returned by sea and if they are sent to free zones, they must be recorded in the statement of tonnage (manneste).

The load statement must be lonely, and hold the skipper's signature. It should include the following information:

- The name, nationality and registered tonnage of the ship.

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

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

- Name of the shipper and consignee.

- The ports from which the goods were shipped.

Upon entering the customs domain, the captain of the ship shall stand at the first request by customs officers to indicate the original load, for a visa and to deliver a copy of it and to submit to the Customs Office when entering the port of the port:

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

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

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

- List of goods to be discharged at this port.

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

The Director-General shall determine the form of the load statement and the number of copies to be submitted by the Director.

Article 39. If the payload statement is returned to ships that do not have regular flights or have no navigation agents in the ports or are sailboats, it must be an indicator of the customs of the port of lading.

Article 40 A load of ships and all other means of water may be unloaded only on the port of ports where customs offices are located.

Any goods may be unloaded or transferred from one ship to another, except with the written consent of the Customs Service and the presence of its staff. Unloading and moving from one ship to another during the hours and within the conditions set by the Customs Department.

Article 41. The shipmasters or those representing them shall be responsible for the shortage of objects or parcels or in their contents or in the amount of goods provided until the goods are received at customs stores, warehouses or by owners when they are allowed to do so taking into account the provisions of the article 64 This is the law.

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

Article 42. If there is a shortage of the number of pieces or parcels that are not included in the loading statement, or if there is a shortfall in the amount of the goods, which exceeds the percentage that is tolerated in accordance with the decision of the Director General, the master of the ship or the representative of the ship may justify this deficiency and support it with consistent documents and if it is not possible The submission of such documents immediately may give a deadline of not more than six months for the submission of a guarantee that the rights of the customs service will be guaranteed.

2. Transport by land

Article 43 Imported goods should be faced by land from the border to the nearest customs office and their carriers must require the route or route directly to this office and designated by a decision of the Director-General to be published in the Official Journal.

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

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

Article 44 Upon arrival at the customs office, the cargo carriers and their facilities shall provide the shipping list or the road sheet, which shall be signed by the transport driver and certified by the transport company if they are found and organized according to the conditions specified in the article. 38 From this law, the value of the goods shall be added to it.

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

The list of lading or road sheet shall be attached to documents supporting their content in accordance with the conditions set by the Customs Department.

3. Air transportation

Article 45. The captain of the plane has to take her since the border crossed the designated air routes.

Article 46 The goods transported by aircraft shall be carried out in the statement of tonnage and signed by the pilot of the aircraft and should be regulated in accordance with the conditions set out in the article 38 This is the law.

Article 47. The pilot of the aircraft shall highlight the statement of tonnage and the lists provided for in the article. 38 From this law to customs officers upon the first request.

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

Article 48 The unloading of the goods and their delivery from aircraft shall be prohibited during the course of the route, but the aircraft commander may order the delivery of the goods if it is necessary for the safety of the aircraft to inform the Customs Service as soon as it has landed.

4. General provisions

Article 49. Provisions of the articles 40 and 41 and 42 From this law to transport by land and air transport in relation to the unloading and carriage of goods from one transport to another and the drivers, aircraft commanders and transport companies are responsible for the shortage of ground or air transport in the application of this law.

Chapter II

Exporting

Article 50. Every ship, train, car, aircraft, or any other means of transport loaded or empty is prohibited from leaving the country without providing the customs service with a payload statement that complies with the provisions of the article. 38 All documents referred to in the article in question and to obtain a departure permit, except in cases determined by the Customs Department.

Article 51. The goods for export should be referred to a competent customs office for detailed authorization.

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

Chapter III

Transportation by mail or by mail

Article 52 The goods are imported and issued by mail or by mail in accordance with the Arab and international postal conventions and the legal texts in force.

Chapter IV

Joint provisions

Article 53. shall not be mentioned in the statement of tonnage or in his/her place, several parcels locked and set in any manner whatsoever as a single package.

The instructions issued by the Customs Department are taken into account in respect of the absorbations, orders and trailers.

Section VII

Customs clearance stages

Chapter I

Customs data

Article 54 A detailed statement must be submitted to the Customs Service when any goods are free of charge and tax, including all information that would enable the application of the regulations in force and the fulfilment of fees, taxes, or statistics.

Article 55 The Director-General shall determine the form of the data, the number of copies and the information it must contain and the documents attached to it.

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

Article 56 In the detailed statement, only goods belonging to a single payload statement may be specified, except in cases specified by the decision of the Director-General.

Article 57 The customs statements may not mention several parcels that are closed and set in any way that they have been one.

The instructions issued by the Customs Department are taken into account in respect of the absorbations, orders and trailers.

Article 58 The customs statements may not be modified after registration. However, the applicant can apply for correction in respect of number, measurement, weight or value, provided that the request is submitted prior to the submission of the statement to the inspection device and during the course of the submission. 24 Hour of presentation.

Article 59. Customs services are entitled to cancel data within fifteen days of their registration if the charges and taxes do not result in the goods mentioned in them or if the stages of the clearance of such goods are not completed because of their sponsors.

The customs services may agree to cancel the statements at the request of their sponsors for as long as they do not pay for the fees and taxes, and in case there is a violation or disagreement, the cancellation is allowed only after the termination of the violation or the resolution of the dispute.

The Customs Service has the right to request that the goods be inspected and that such a preview will take place in the presence of the presenter after his or her absence, and in the absence of him, if he fails to attend.

Article 60. The goods owners or those who are represented by law shall examine their goods prior to the submission of the detailed statement and, if necessary, take samples after obtaining a licence from customs services provided that they are carried out under their supervision.

The samples taken are subject to charges and taxes.

Article 61. Non-owners of goods or those represented by law shall not have access to customs data and exclude the competent judicial or official authorities.

Article 62 After the detailed data is recorded, the Customs Service checks the goods in whole or in part the tricks of the regulatory instructions issued by the Customs Department.

Article 63

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

b. The transportation of the goods to the location of the inspection, the opening and repackaging of the parcels and all other works required by this inspection are at the expense of the applicant and its liability.

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

d - The personnel involved in the carriage and delivery of goods should be accepted by the Customs Service, and no one shall enter the stores, customs warehouses, hangars, sheds and yards for the storage or deposit of the goods and the premises prepared for the information, without the approval of the Customs Service.

Article 64 The inspection is carried out in the presence of the presenter or legal representative of the statement, and when there is a shortage of contents of the parcels, the responsibility is determined in the following form:

1- If the parcels have entered the customs stores or the warehouses with a proper prima facie case, the deficiency in the source country prior to shipment is confirmed, which is no longer liable.

2- If the parcels entering the customs house or the warehouses are in a prima facie case, the body invested for these stores or warehouses shall, together with the customs service and the carrier, prove this case in the receipt and verification protocol and its contents and the authority. The investors should take the necessary measures for the safety of their conservation.

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

3- If the parcels were introduced in a proper virtual state and then became a quasi position after they entered the customs stores or warehouses, the invested authority would be in the event of verifying that there was a lack of or change in charge of that.

Article 65.

a. The Customs Service has to open the parcels for inspection when there is suspicion of prohibited goods or for fear of what is contained in customs documents if the owner of the relationship or the person who is legally represented does not attend the inspection at the specified time and when serious reasons warrant the excessive wheel, the manager may decide to act. Preview prior to reporting to the author of the relationship or legal representative of a committee constituting it for this purpose.

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

Article 66 The Customs Service has the right to analyse the goods with an analyst that is adopted by the Customs Administration to verify its type, configuration or conformity with the regulations.

Article 67. The Customs Service and the owners of the relationship may object to the outcome of the analysis before the arbitral tribunal provided for in the article 74 From this law, which takes a decision on the dispute after the appeal is made by a curly opinion or more chosen by this committee.

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

Article 68

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

2- The Customs Service is entitled to destroy goods that are proven to be harmful from analysis or sampling at the expense of their owners, their presence or those who are legally represented, and if they want to be exported during a teacher designated by the Customs Service.

In the event of their failure to attend or re-export after being notified in writing, the destruction shall take place at their expense and shall be governed by the necessary record.

Article 69.

a. Cargo wrappers with relative tariff (value) For the fees of these goods. The Minister may, by decision, determine the cases in which the fees and taxes applicable to the differences according to their special tariff items are applied separately from the goods.

b. The Minister shall, by decision, specify the conditions for the inspection of the goods subject to the weight of the weight and the method of calculating the fee for the fee.

Article 70. If the Customs Service is not able to verify the contents of the statement by inspecting the goods and examining the documents submitted, it may decide to stop the inspection and require the documents to provide the necessary evidence for all measures to be taken to shorten the duration of the suspension without the applicant's right. resort to any review against customs regarding this suspension.

Article 71. Fees and taxes must be met according to the contents of the statement, but if the result of the inspection shows a difference between them and what is stated in the statement, the fees and taxes are met on the basis of this result, without prejudice to the right of the Customs Service to pursue the compliance of the fines in accordance with this provision. The law.

Article 72. Preview heads and other competent heads of Customs will re-preview in accordance with the provisions of the articles of 62 Until ... 71 This is the law.

Chapter III

Passenger Provisions

Article 73. Passengers shall apply to the competent customs office to authorize or return to the customs office.

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

Chapter IV

Arbitration

Article 74.

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

1- If the Chamber's decision is to arrange for the owner of the relationship to pay a difference in fees and other taxes more than 100 S.

2- If the said decision resulted in the prevention of the goods and were worth more than the amount 500 S.

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

C) The arbitrators shall issue their decision in the dispute before them, and this decision shall be subject to an appealable crescent of five days from the date of communication before an arbitral tribunal.

Article 75.

a. The Appeals Committee shall be composed of a Permanent Commissioner appointed by the Minister with a decision of the President, two members representing the Department of Customs selected by the Director General or his or her delegate, and the other selected by the President of the Chamber of Commerce in the county.

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

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

Article 76. The Minister shall decide by decision the number of committees, their centres, their competence, the remuneration of their members and the expenses of the arbitration.

Article 77

a. The Customs Administration shall establish arbitration procedures in accordance with the law of due process, specifying the assets to be followed in the taking of samples, the requirements for examination of the different goods and the obligations of the previous arbitration holders and the organization of the subsequent documents of the expert opinion or the approval of the Committee.

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

c. However, if the presence of the goods is not required to resolve the dispute, and in other cases where the goods are subject to prevention, the Customs Service may permit the delivery of the goods prior to the termination of the arbitration proceedings under the conditions and safeguards established by the Customs Department.

Article 78. The two arbitrators and members of the Appeals Arbitration Committee shall be divided before the President of the competent customs court to be sworn in:

??? I swear to God, to do my job with every impartiality, honesty and honesty, and to preserve the secret of the study. ??? .

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

Chapter V

Fees, taxes and the withdrawal of goods

Article 79. The withdrawal of goods from customs is subject to the performance of duties, taxes, payments by a secretariat or a guarantee and the completion of customs procedures.

Article 80. fees and taxes are performed according to the provisions of this Act.

Customs officials charged with importing duties and taxes shall be provided with a receipt organized on behalf of the applicant provided for in the article. 173 From this law, the receipt is regulated in the form determined by the Customs Department.

The qualifying for the reimbursement of fees and taxes shall be regulated and acted upon by the name or delegate of the goods, following the presentation of the receipt originally given and, where appropriate, a photo of it, which shall be exonerated by customs.

Article 81. Goods imported by the State, municipalities, enterprises, public sector companies, corporations and public organizations are subject to fees and taxes, unless a special provision is provided for their exemption.

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

Article 82. In declaring a state of emergency, measures may be taken to withdraw goods for special guarantees and conditions determined by decision of the Minister.

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

Article 83. The holders of their goods may be allowed to withdraw their goods prior to the performance of duties and taxes on them with a bank or monetary guarantee within the conditions and rules set by the Minister, provided that the period does not exceed thirty days.

Section VIII

Suspended Conditions of Fee

Chapter I

General provisions

Article 84. Goods may be entered and transported from one place to another in the Syrian Arab Republic or abroad, with the suspension of customs duties and other fees and taxes.

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

Article 85 The guaranteed pledges are received and bank guarantees or insurance fees and taxes are received on the basis of the certificates of discharge in accordance with the conditions set by the Customs Department.

Chapter II

Transit cargo (Transit)

a = General provisions

-Article 86. Goods of foreign origin may be transported in accordance with the status of transit. Whether such goods are entered or sent out of the borders of others or sent by one Syrian customs office to another, such carriage is not carried out by sea.

Article 87. Transit operations are allowed only in the competent customs offices.

Article 88. Goods passing by transit status are subject to compliance and prevention only if the laws and regulations in force otherwise provide for them.

b = Regular crossing

Article-89. The goods are transported by normal transit on all routes designated by the Customs Department and various modes of transport on the responsibility of the contractor and the sponsor.

Article 90. The goods referred to in the preceding article shall apply to the provisions of the detailed statement and preview provided for in this Law.

Article 91. The goods transported under the normal transit status shall be subject to conditions established by the Customs Department in connection with the licensing of the parcels, the containers, the means of transport and the provision of collateral and other garages.

C = Special transit

Article 92. Transportation is carried out in accordance with the status of private transit by railway authorities and transport companies, or by authorized aircraft, by decision of the Director General and the responsibility of such bodies and institutions.

The licence decision includes the guarantees and conditions to be submitted and the Director-General may discontinue this licence for a specified period or revoke it upon breach of the legal texts, conditions and instructions prescribed by the Customs Department.

The decision to discontinue or revoke the licence is not acceptable to any of the audit methods.

Article 93. By decision of the Director General, the routes and routes that may be transportable in accordance with the status and conditions of this transfer shall be determined by decision of the Director, as well as the conditions to be provided in the means of transport, taking into account the conventions held with the other States.

Article 94. The provisions of the procedures relating to the detailed statement and detailed inspection shall not apply to the goods sent in accordance with the special transit status and shall be processed in a concise statement and a total inspection, unless the Customs Service does not consider the necessity of a detailed inspection.

Article 95. We apply the special transit provisions provided for in this Act in order to implement the conventions which contain provisions for transit unless otherwise provided for in these conventions.

d = Transit with international documents

Article 96. Transport may be carried out in accordance with the status of transit between States for companies and institutions authorized to do so by the Director-General following their submission of the safeguards specified in the licence decision, which shall be carried out in accordance with books or consolidated international documents, and on vehicles with specific specifications.

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

e = Transfer from first office to second office

Article 97. In case of transfer from the first office to a second office, the relationship owners are exempted from organizing a detailed statement and, in this case, they should highlight and submit to the first office:

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

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

Article 98. Customs officers in the Office of the Introduction are entitled to perform the inspection to ensure that the contents of the summary statement are correct.

Article 99. The attached summary statement may be replaced by the article 97 of this Act with an accompanying card organized by customs officers.

Chapter III

Warehouse-General provisions

Article 100 Goods can be deposited in warehouses without payment of duties and taxes in accordance with the provisions in this chapter and these warehouses shall be on three types:

a. Real.

b. Special.

C) They are me.

Article 101 All ports assigned to the real warehouse are closed with two different locks, one of which remains in the possession of the customs service and the second one retains the owner of the relationship.

Article 102 Goods in all types of warehouses shall be accepted only after the submission of a deposit statement organized according to the conditions specified in the article 55 The following articles are from this law, and the preview takes place according to the rules set forth in the article. 62 And the materials that follow it from this law.

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

Article Article 103 The Customs Administration sets out the conditions for the practical application of the storage of different types of warehouses.

a = real project:

Article Article 104 The real warehouse is authorized by decision of the minister and in this decision, the location of the warehouse, its administrator, investment conditions, storage fees, other expenses, and the fees to be performed by the Customs Service, the guarantees to be submitted and other related provisions are set out in this decision.

Article Article 105 The duration of the goods stay in the real warehouse is up to two years, and may be extended by another year if the owner requests and approves the customs administration.

Article 106 The storage of the goods shown below in the real warehouse is prohibited:

- Prohibited goods designated.

- Explosives and inflammatory materials.

- Carrier Products (brands) Liar.

- The goods in which the signs of corruption appear.

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

-Goods that require special construction.

-The freefall goods.

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

Article Article 107 Customs departments have the right to control real warehouses without being responsible for the loss, lack or failure of the goods. The investor of the pool shall be solely responsible for the goods deposited in it in accordance with the provisions of the laws in force.

Article Article 108 The investor of the real warehouse in front of the customs services shall replace the owners of the goods deposited with them in all their obligations for the deposit of such goods.

Article Article 109 When the deadline expires, customs services are entitled to sell the goods deposited in the real warehouse if their owners do not re-export them or put them in consumption. This sale takes place one month after the date of the notice of the investor and the owner of the relationship, or who is legally represented, if one of them is home Mokhtar in the territory of the Syrian Arab Republic, after the deduction of various expenses, charges and taxes, a secretariat is deposited in the customs service box to be handed over to the owners of the relationship and the right to be subject to a statute of limitations in one year from the date of sale, and becomes a truly final image of the public treasury.

Article Article 110. The real warehouse is allowed to perform the following operations under the control of the Customs Service and following its approval:

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

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

Article Article 111 The repository's investment is responsible for duties and taxes on excess, missing, lost and fair goods, as well as fines imposed on them, even if it is done by others.

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

Article Article 112 The goods may be transported from a real warehouse to another real warehouse or to a customs office by data with commitments that are guaranteed, and on the website of these undertakings, they shall highlight within the time limits established by the Customs Service a certificate confirming the introduction of such goods to the real warehouse or to the customs office.

b = Private pool

Article Article 113 Special warehouses may be licensed in places where customs offices are located if they call for economic necessity or if the deposit is required to establish special construction.

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

Article 114. The establishment of the private warehouse is authorized by the Minister, in which the location of such a warehouse, the basis of which must be performed annually, and the guarantees to be submitted prior to the commencement of the work and other provisions relating to it shall be determined.

Article Article 115 The goods deposited in the private warehouse must be provided at each request from the Customs Service and the investor is liable for duties and taxes for all the goods deposited in the warehouse without any excess to occur except for natural or subjective reasons, as well as the fines imposed Her right.

Article Article 116 The duration of the goods stay in the private warehouse is up to one year and may be extended by another year if the owner requests and approves the customs administration.

Article 117 Provisions of the articles 107 and 109 and 112 From this law on private warehouses.

Article Article 118 The deposit of damaged goods is prohibited in the private warehouse, and the deposit of prohibited goods is allowed only with the special approval of the Director General.

Article Article 119 Only operations intended for the preservation of the goods are allowed in the private depot and are conducted under the licence and supervision of the Customs Service. Some exceptional operations may be licensed by a decision of the Minister setting out the conditions for conducting such operations and the rules to be followed in subjecting their products to duties and taxes when they are put into consumption.

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

C = dummy pool

Article Article 120 Some of the goods that are determined by decision of the minister may be deposited according to the position of the fictitious warehouse within commercial stores or private shops in the cities and places where the customs office is located.

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

The assets of the fictitious warehouse are to be sentenced and will be restricted when the customs office is abolished within a period of three months at most and the owner of the warehouse has to do what it requires.

Article 121. The period of deposit in the fictitious warehouses is up to one year, and may be extended for another year if requested by the owner and approved by the Customs Department.

Article Article 122 The Customs Service has the right to control imaginary warehouses, and owners of these warehouses are responsible for the goods deposited in them.

Article Article 123 The provisions of the articles are applied to the fictitious repositories 109 and 115 This is the law.

Chapter IV

Free Zones

Article Article 124 Free zones may be established by licensing parts of ports and inland places and being considered outside the customs area.

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

Article Article 125 Subject to the provisions of article 126 From this law, all foreign goods of any kind, originating from or exporting to free zones, may be entered and taken out of the customs area without being subject to import restrictions, export restrictions, blocks, bans, duties, taxes, and taxes are not imposed. It is in the interest of the investee based on the service fee.

National goods, which have acquired this status, may also be introduced in consumption to the free zone and are subject to export restrictions, bans, customs duties, duties and taxes, which is imposed when exporting to the foreign country, in addition to what is in the interest of the party. Invested from service charges.

Article 126. The following goods shall be prohibited from entering the free zone:

1- Goods that are prohibited for violating the provisions of Israel's boycott of public order, which are determined by the competent contributions.

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

3- War weapons, ammunition and explosives.

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

5- Drugs and their derivatives.

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

Article Article 127 On the free zone investment destination, the customs service will provide a list of all that goes into the free zone and what comes out of it. 36 An hour.

Article 128. The duration of cargo stay in the free zone is unlimited.

Article 129 In the free zone, all goods are allowed to be carried out according to their investment system.

Article Article 130 In accordance with the regulations in force, the Customs Service has inspected free zones for prohibited goods. It may also check documents and detect cargo on suspicion of smuggling operations.

Article Article 131 It is prohibited to drop goods from the sea to the free zone or to enter the free zone by land unless authorized by the legal assets and customs regulations, and to prevent the dispatch of goods in a free zone to another free zone or warehouses or warehouses except under statements of pledges. is guaranteed towards customs administration.

Article 132. The goods are withdrawn from the free zone in accordance with the provisions of this law and the regulations in force.

Article Article 133 Goods outside the free zone shall treat foreign goods even if they include domestic raw materials or items previously performed and taxes on them prior to their introduction to the free zone unless it is the returned goods provided for in the article 164 This is the law.

In circumstances where the customs service in the free zone can convincingly know the origin of the goods, the provisions in the article shall apply 11 This is the law.

Article Article 134 Foreign goods shall not be consumed in free zones for personal use before they perform customs duties, duties and other taxes, and they may not be housed in such areas except with a special licence from the competent authority in accordance with the requirement that they are required to work.

Article Article 135 National and foreign vessels are allowed to be supplied from the free zone with all the maritime equipment they need, and vessels with more cargo are allowed to 200 Sea ton to be done with food, bog, drinks, fuel and oil needed for its driving devices.

Article Article 136 Free zone investors shall be held responsible for all offences committed by their staff and for the illegal leaking of goods, and shall remain in force in all laws and regulations relating to security, health and morals, as well as for the suppression of smuggling and fraud.

Chapter V

Temporary entry

Article 137 may be temporarily suspended for a period of six months, subject to extension, duties and other duties and taxes on foreign imported goods intended to be manufactured or completed, with the owners pledged to re-export them or to place them in customs stores, warehouses or the area Free, and specifies the goods that enjoy this situation and the industrial processes on which they may be conducted or other conditions by decision of the Director General.

Article 138 The will of customs according to the regime established by the minister in agreement with the Ministry of Economy and Foreign Trade can prevent the temporary introduction in an exceptional manner as follows:

1- Machinery, equipment and equipment required for the completion of government and public sector projects and for conducting practical and scientific experiments.

2- This is a temporary import of manipulators, theaters and exhibitions-and what is similar to them.

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

4- The vessels and the incoming wrappers to fill.

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

6- The income cattle for the grazing.

7- Commercial samples.

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

Article 139. The Customs Administration sets out the conditions for temporary entry in respect of objects of any kind that would have been for incoming persons wishing to reside in temporary residence on condition that they would be re-exported within a year that could be extended.

Article 140. The temporary admission applies to vehicles coming to the Syrian Arab Republic for temporary accommodation, either accompanied by their company or purchased from customs stores, warehouses or free zones in accordance with the conditions established by the Customs Department.

Article 141.

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

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

C) The exception to certain provisions of this article may be made by a decision of the competent authority.

Article 142. For car owners and motorbikes whose main residence is outside the Syrian Arab Republic and from tourist institutions accepted by the Customs Department to benefit from the temporary introduction of their cars and bicycles under tourist bonds or passbooks covered by these institutions. By virtue of which they are responsible for customs duties and other duties and taxes due rather than their owners.

Article Article 143. The provisions of international agreements regarding the temporary introduction of cars and customs facilities granted to tourists are taken into account in accordance with instructions issued by the Customs Department.

Article Article 144 To the Customs Department to decide to grant temporary admission status to the vehicles of staff and experts of the United Nations and its organs, whether these vehicles are accompanied by their owners from abroad or purchased from customs stores, warehouses or free zones, within the conditions established by the Director Year.

Article Article 145 Items and acceptable items may not be used in the status of temporary entry, disposal or allocation for non-purposes and targets for which they have been imported and stated in the statements submitted.

Article Article 146 Every deficiency shown in the payment of temporary entries is subject to fees and taxes that are subject to the provisions of the article. 17 This is the law.

Article Article 147 The Customs Administration sets out the practical application modalities for the temporary introduction and the guarantees to be submitted.

Article Article 148 The Customs Administration may authorize the situation in the domestic consumption of products accepted in the temporary introduction that the legal provisions in force shall be taken into account.

Chapter VI

re-export

Article Article 149 Goods entering the Syrian Arab Republic that have not been placed in consumption can be re-exported abroad or to a free zone in accordance with foreign trade regulations, assets and procedures established by the Customs Administration applying the status of re-export to the following:

1- Goods in customs stores.

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

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

Article Article 150 In some cases, it can be authorized to move goods from one ship to another or to withdraw goods that have not been entered into customs stores from docks to ships within the conditions established by the Customs Department.

Chapter VII

Return fee for re-export

Article 151 The customs duties, fees and other taxes that are updated on certain foreign materials in the manufacture of national products are partly or partly reimbursed when they are exported abroad.

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

In the present resolution:

1- The conditions to be returned and the percentage that may be returned for each article.

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

Article 152. Customs duties, duties and other taxes on re-exported goods are reimbursed for different specifications within the requirements, deadlines and reservations established by the Customs Department.

Section IX

Coastal navigation and inland transport

Article 153 Domestic goods, which have acquired the payment of fees and taxes, are not subject to duties and taxes that are transferred between the ports of the Syrian Arab Republic to duties and taxes imposed in import or export, except for service charges, within the conditions established by the Customs Department.

Article Article 154 The Customs Administration requests the owners of the relationship to give them documents proving the performance of duties, taxes or the completion of formal procedures or documents that permit the carriage, navigation or possession of the goods and within the conditions set by them.

Article Article 155 If the transfer of national goods or that have acquired such status from an inland area to another inland area requires passage through the territory of a neighbouring country, the Customs Administration allows it within the conditions established by it.

Section X

Chapter I

Exemptions

Article Article 156 Excexempted from customs duties and from other duties and taxes:

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

2- Grants and contributions received by the Legislature, ministries, departments, institutions, State bodies, municipalities and grassroots organizations.

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

Chapter II

Diplomatic and consular exemptions

Article 157 Customs duties and other duties and taxes shall be exempted from the requirement of reciprocity and within the limits of such treatment and, if necessary, subject to the knowledge of the Ministry of Foreign Affairs.

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

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

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

3- What is received for personal use with adherence to preview procedures from personal baggage, furniture and home appliances for administrative staff (non-Syrians) Staff members in diplomatic or consular missions are required to be imported within six months of the arrival of the beneficiary. This deadline may be extended by another six months with the approval of the Ministry of Foreign Affairs.

This grants the temporary introduction of their cars for a period not exceeding three years, which can be extended on the basis of the approval of the Ministry of Foreign Affairs.

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

Article 158. The exempted objects shall not be disposed of in accordance with the foregoing other than the purpose for which they were exempted, or waived only after the information of the Customs Service.

No customs duties, fees and other taxes shall be required if the beneficiary is to be exempted from the material in accordance with the article 157 After 4 Years from the date of withdrawal from customs provided that the principle of reciprocity is provided and if it is acted upon prior to this period, customs duties, fees and other taxes shall be required.

The cars accepted for the exemption are:

1- The car may not be abandoned before. 3 Years on the date of registration of a statement of exemption except in the following cases:

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

b. Car injury after recording a statement that was exempted from an accident that makes it unsuitable for the use of diplomatic or consular member, and in this case, if the value of the car adopted at the time of the accident is lacking due to the incident, 50 % More and more, the quality fee is reduced by the equivalent of this ratio.

c. Sale from one member of a diplomatic or consular mission to another and, in this case, a waiver is required to have the right of exemption if the vehicle is in the status of exemption, otherwise the public assets are applied in this regard.

3- If the car is surrendered three years later on the date of the registration of the statement of exemption, it shall be treated as follows:

a. If the waiver is made, other than the end of the mission in the country, the car is subject to all taxes.

b. If the car is ceded to the end of the mission of its diplomatic or consular owner in the country, an exception is granted to the provisions of the article. 21 From this law, a relative reduction in the quality customs duties when they are at a rate of half for the first three years and the rate of one-sixth for each subsequent year or part if they exceed six months, provided that the reduction in all circumstances is not more than 75 % Of specific customs duties.

Relative customs duties, fees and other taxes remain, depending on their normal window rates.

4- Administrative staff who have benefited from the temporary introduction of their cars may be able to waive the deadlines or the expiration of the assignment because of the transfer or other reasons. The waiver is for those who benefit from the right of exemption or temporary admission, and either to re-export them or to perform full fees and taxes.

In any case, the competent minister may issue a decision restricting the purchase of cars to be surrendered locally after the reasons for their exemption or acceptance in the temporary admission status of a public institution or the public sector must be included in the decision on how to determine the purchase allowances.

In all cases where fees and taxes are required and what is stated in this article, the value of the objects and fee rates in effect shall be based on the date of registration of the detailed statement submitted for the performance of the fees or taxes.

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

Article Article 159. The right of exemption begins for persons benefiting from it under the Article 157 of this law as of the date of their direct action at their official duty station in the country.

-Article 160. The privileges and exemptions provided for in the articles are not granted 157 and 158 . of this law only if the state legislation of the diplomatic or consular mission or its members grants privileges and exemptions themselves or better to the Syrian Arab missions and their members, and in this case, privileges and exemptions are granted within the limits of what is applied in the country. Same relationship.

Article Article 161 Every employee of the diplomatic or consular service or who works in these diplomatic or consular missions and has previously benefited from an exemption may be provided through the Ministry of Foreign Affairs when he is transferred from the country. A list of household effects, personal needs and the car that he has already entered into a circle. Customs give permission to remove them and they may be disclosed for this if necessary provided that this is done by the knowledge of the Ministry of Foreign Affairs.

Chapter III

Military exemptions

Article Article 162 is exempt from customs duties and other duties and taxes imported for the army and the internal security forces (police-public security) Ammunition, weapons, equipment, transportation and clothing.

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

Chapter IV

Personal pleasure and home furnishings

-Article 163. Except for cars, they are exempt from customs duties and other fees and taxes.

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

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

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

Specifies by decree the extent to which the exemption contained in this article and the reservations and conditions to be granted shall be granted.

Chapter V

Returned goods

Article 164.

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

1- Refunned goods that explicitly prove their domestic origin and constant export, meet the fees and taxes that have already been returned upon export.

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

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

c. The goods mentioned in the paragraph may benefit 1 This article is from the recovery of fees and other taxes that have already been paid when exported, within the provisions of the laws in force.

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

Chapter VI

Different exemptions.

Article Article 165 is exempt from customs duties and other duties and taxes within the conditions and reservations established by the Customs Department.

1- Commercial samples.

2- Supplies, fuel materials and lubricants, and parts of the high seas and aircraft required for the use of their passengers and navigation in their foreign flights all within the limits of reciprocity.

3- Publicity materials and advertising items.

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

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

Article 166

a. Customs duties, fees and other taxes are exempted from donations, donations and gifts received from the following destinations, which are requirements for the construction, equipping and exercise of their functions.

v mosques, mosques, churches and monasteries.

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

v Miyatum, shelters, hospitable homes and charities.

v Hospitals, dispensaries and health centres, government or charity, provide services free of charge.

v State and municipal fire establishments and regiments.

These importers are exempted from customs duties and fees and other taxes if there is no domestic production similar to those imported. Hospitals, clinics, health centres for treatment, hospitalization, rehabilitation, special health education, health or cooperative associations, or popular organizations, are also benefiting from some of these exemptions.

The products that are similar to the local production are determined by the minister's decision, and imports are subject to construction requirements and processing for a fair control fee. 5 % It's worth it.

b. The extent to which the exemption provided for in the preceding paragraph of this article and the exceptions to it and the conditions to be granted shall be determined by decree.

Article 167 is exempt from customs duties, fees, other taxes and reciprocity requirement:

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

b. Supplies and fuel that are consumed or supplied by ships, and train restaurants from abroad and licensed aircraft are officially licensed.

The Customs Administration shall determine the comprehensiveness of the exemption and the conditions and reservations necessary for granting it.

Chapter VII

Joint provisions

Article 168. Exemption provisions in this section apply to the items covered by the exemption, whether these items are imported directly or purchased from customs stores, warehouses or free zones, taking into account the requirements of the customs administration for baggage, personal tools and furniture Home, cars.

-Article-169. Exemptions issued shall apply to legislative texts independent of this law, as contained in these texts. In any event, the objects that have been exempted pursuant to the legislative texts referred to in the preceding paragraph or by this law shall not be disposed of except within the provisions of the article 158 of this law unless there is a special provision to the contrary.

Section XI

Service fees

-Article 170.

a. Goods placed in the fields and stores subject to customs control shall be subject to storage fees, leanings, insurance, and other service charges required by the operations of the storage of the goods and with their intention.

In no case may the storage fee exceed half of the value of the goods at the date of their departure from customs.

These fees shall be fulfilled by the bodies designated by the texts in force for this purpose according to the rates and the rules set out by these texts.

b. The goods may also be subjected, as appropriate, to the fee, forgery, seal and analysis.

By decision of the Minister, the rates of fees referred to above shall be determined by decision rates, conditions of completion, reduction or exemption, and the amount of fees commensurate with these services.

c. Some publications provided by the CRM are determined by decision of the Minister.

-Article-171. shall be determined by decision of the Minister to pay the additional work of customs officers and officers of their officers and their employees at non-permanent times.

This decision includes the rules of fulfillment for the owners of the relationship and the determination of compensation for workers outside the time of time.

Article 172. The fees and remuneration provided for in the preceding two articles shall not fall within the scope of the exemption or reimbursement of fees referred to in sections VIII and X of this Law.

Section XII

Customs faithful

Article Article 173 The permit shall be accepted for customs duties and customs procedures, whether for import or export, or for other customs conditions, from:

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

2- Licensed Customs Savior.

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

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

-Article 174. The delivery of the goods must be provided by the persons mentioned in the preceding article.

An authorization for the name of a dedicated customs or the owner of the goods is an authorization for the completion of customs procedures and no customs responsibility for the delivery of the goods to the back of the delivery of the goods.

Article - 175. Faithful customs are considered to be a natural person who is prepared to prepare, sign and submit customs data to customs and complete procedures for the clearance of goods to the detriment of others.

Article - 176.

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

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

2- be from the leave campaign in rights, trade or economic sciences and exclude customs officers from those who are in the first episode.

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

4- Do not be a worker in the state whose services are terminated for disciplinary reasons.

5- To succeed in a written contest to be announced, to specify its articles and conditions and to declare the names of the successful candidates by decision of the Director-General, and the Director-General shall be entitled to exclude from the requirement of the contest the customs officers who are in the first episode, except that the duration of their services in the Customs Department is not less than five years.

6- The Minister shall be determined by decision:

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

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

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

v Alert.

v Blame.

v The alarm.

v Interim removal from the Customs faithful tables for a term not exceeding two years.

v Prevention is a final profession.

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

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

The penalty for the temporary removal of more than one year, as well as the penalty for banning from the profession, is imposed by decisions of the disciplinary body and the decisions of the disciplinary body are accepted before the civil appeals court in Damascus within ten days of the date of communication or execution if they are found to be present.

The decision of the Court of Appeal is issued.

d - By decision of the Director General, they shall name the customs of the faithful from the schedule of the customs faithful and shall be prohibited from practising the profession of clearance in the following cases:

1- He lost Syrian Arab citizenship.

2- Civil eligibility has been lost.

3- He was sentenced to an outrageous offence.

4- To express in writing the desire to leave the profession.

5- The break out of the profession for two years is connected. No written approval by the Director General.

6- The break out of the profession for four years is not connected without the written approval of the Director General.

e. Customs and customs officers who perform the profession on the date of entry into force of this law shall continue and shall apply to all its provisions.

Section XIII

Rights and duties of customs officers

Article 177. Customs officers are considered for their work by the officers of the judicial officer, as are the customs officers of the public forces and the officers of the judicial officer, within their jurisdiction.

Criminal prosecution officers are prosecuted for the elimination of offences arising from the post only after the approval of a committee formed by a decision of the Minister of Justice in the following form:

- Judge on behalf of not less than one general counsel
- A judge is no less than a primitive judge.
-A representative of the Customs Department whose salary is not less than a manager designated by the Director-General as a member

In the case of the offence, the prosecution is prosecuted. The Director General gives customs officers and customs officers when they are assigned a mandate for service and they must carry it when they work and to show them at the first request.

At the commencement of their appointment, customs officers and officers are sworn in as follows:

Before the Magistrate's Court or the Magistrate's Court in the area where they were appointed:

??? I swear by God, I shall perform the duties of the job in all honesty, impartiality and honesty."

Article Article 178 The civil and military authorities and the internal security forces must provide customs officers and officers with all assistance to do their work whenever they request, and customs administration must provide support to other services.

The men of those who are mentioned before the courts are not prosecuted for criminal offences arising from the function in carrying out anti-smuggling acts in accordance with the provisions of the article. 177 This is the law.

Article Article 179 The weapons are allowed to be carried by customs officers and customs officers who require the nature of their work.

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

Article 180. Each customs officer or customs officer shall leave the post for any reason that would immediately return the authority, records, equipment, and others to the competent authority.

Section XIV

Chapter I

Customs scope

Article Article 181 Subject to the provisions of the customs scope, the prohibited goods and the goods subject to exorbitant fees and others, which are designated by the Director-General by a decision to be published in the Official Journal.

Article 182. The goods subject to the provisions of the customs domain are required to be transferred within it to be attached to a transfer title given by the Customs Service according to the conditions established by the Customs Department, as well as to limit the possession of goods subject to customs provisions in certain places by decision of the Director General, and prohibited in Except for these places there is no storeroom for the goods mentioned.

The stored procedure is the location of the packages (large and small bales). or other parcels when their presence does not justify a regular document.

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

Article Article 183. The transfer, possession or navigation of the goods subject to the provisions of the customs domain in an irregular manner is considered to be an import or export of smuggling, as the goods are subject to the provisions of the scope in import or export, the evidence of which is contrary to that.

Chapter II

Investigation of smuggling

Article 184.

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

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

C) The driver of the transport media shall carry out the orders addressed to them by customs officers and officers of their officers who are entitled to use all means necessary to arrest the means of transport when their drivers do not respond to their orders, and take into account the texts and regulations in force.

Article Article 185 Customs officers and officers of their officers have the right to rise to all vessels in or out of or out of local ports. They stay there until they complete their full campaign and order the opening of the ship, its rooms, tanks and parcels loaded in it, and to put under the conclusion of bullets, goods that are restricted or subject to exorbitant fees, and that they should ask the shipmasters to produce a list of these goods when entering. Ports.

Article Article 186 Customs officers and officers of their officers have the right to board vessels within the customs domain for inspection or to claim the submission of the payload statement (mannefst) and other documents that are required in accordance with the provisions of this Law and have the right to refrain from submitting documents and their absence or suspected of having smuggled or prohibited goods, to take all necessary measures, including the use of force to control the goods and to take the ship closer. Customs port.

Article 187. The investigation of smuggling, seizure of goods and customs offences for all goods may be carried out under the following conditions:

1- In the land and sea customs.

2- At the customs campus, at ports, airports, and in general, all places subject to customs control, including real, private and imaginary warehouses.

3- Outside the land and sea customs, when the smuggled goods are pursued, they are chased by a continuous manhunt if they are seen within the range in a situation where they are found to be smuggled.

Goods subject to charges other than prohibited goods and illicit goods and other goods that are subject to exorbitant fees are required for investigation, the carriage of goods and the achievement of offences outside the places specified in the paragraphs (s). 1 , 2 , 3 . Customs officials have evidence of smuggling in accordance with the laws and regulations in force and requires that this be established in a preliminary record.

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

Excluded from the provision of this article is the personal objects used and issued by the decision of the Director General.

Article 188. Customs officers and officers of their officers are entitled when they are assigned to investigate the documents of lading, lists, commercial correspondence, contracts, records and all documents and documents of any kind, directly or indirectly related to customs operations, and to put the hand on them at the time of the investigation. The need for investigation is necessary for any party that has a connection to customs operations.

These bodies shall maintain records, documents and documents for a period of five years.

Section XV

Customs issues

Chapter I

Violation investigation

Article Article 189 The investigation of smuggling and customs offences is carried out in accordance with the assets set out in this law.

Article Article 190 The minutes are organized by at least two customs officers, officers of their officers or other labour force officers.

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

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

-Article 191. In the exact minutes:

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

v Names of the organizers, ranks and works.

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

v Seized goods, types, descriptions, amounts, value, fees and taxes are fair to the guests whenever possible.

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

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

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

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

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

v Date and hour of completion of the seizure record.

Article 192 The minutes of the regulations established pursuant to the preceding articles are consistent with the fact that they have been proven to be fraudulent in respect of the physical facts of which the organizers themselves have examined in the application of this law.

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

A formal shortage of attendance is considered a reason to invalidate it unless the lack of material facts is concerned.

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

Article Article 193 Customs offences may be investigated for smuggling offences by all means of evidence and do not constitute the basis for the seizure of goods within or outside the customs domain and does not prevent the investigation of offences and smuggling offences on the goods of which customs data have been provided to have been disclosed To rid them, without any notice or reservation from customs customs, refers to the offence or the offence of smuggling.

Article 194. The forgery allegation is filed with a written statement to the Customs Court no later than the first session in which the adversarial proceedings are formed and the court begins to consider the issue of the case and to challenge the decision to fine.

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

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

If the seizure is proven to be wholly or partly falsified, the court rules that its cancellation or correction should be corrected if the prosecutor loses his claim, judging by a monetary penalty for the benefit of customs, ranging from between 200 200 and 2000 2,000 Syrian pounds.

Article 195. A consolidated aggregate control record may be organized with a number of irregularities when the value of the goods is not exceeding each of them 100 No, within the limits and instructions set by the Customs Administration, such goods may be confiscated to the customs account by a decision of the Director General or if he does not, and shall not accept any method of review unless the owners of such goods prefer to pay customs duties and other taxes. The fines are a meal.

Chapter II

Backup measures

Section I

Reserve booking

Article 196. The organizers are entitled to seizure the goods of the offence, the smuggling offence, the objects used to conceal them and the means of transport, and they are entitled to put the hand on all documents in order to prove irregularities or smuggling offences and to guarantee fees, taxes and fines.

A decision may be made by the Minister on the proposal of the Director General to reserve the funds of violators and those responsible for movable and immovable smuggling in order to ensure fees, taxes, fines and sources according to the texts in force.

Article 197. When necessary to manage customs by decision of the Director General-to guarantee the rights of the treasury-to place an insurance on the funds of the holders or their fluency within the conditions set out in the laws in force.

Section II

Pretrial arrest

Article Article 198

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

1- In the case of a memorable smuggling or what is in its judgment.

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

3- When people fear their escape or their war, they will be rid of sanctions, fines and compensation that may be sentenced to them, and the cases are determined by a decision of the minister published in the official gazette.

b. The decision to arrest the Director General or his/her delegate shall be issued and notified to the competent prosecution service and shall be submitted to the Customs Court during the course of the arrest. 24 An hour.

The Director-General may extend a similar period of time and one time following the approval of the Public Prosecutor's Office if it is necessary to investigate, provided that the detainee is referred to the Customs Court if the investigation of the court ends until the court decides to arrest, leave or release the assignee after his arrest for bail set by or Without bail.

This Court can be appealed in 24 hours starting with the arrest and customs administration from the date of the notification to the Court, which issued the decision to refer it to the Court of Appeal -- the Penal Chamber of which the Customs Court is in the position of the Customs Court.

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

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

Section III

Travel of offenders and those responsible for smuggling

Article 99. The Director General or the Director of the Chamber shall be entitled to request the competent authority with violators and those responsible for smuggling to leave the country in the event that the reserved objects are insufficient to cover fees, taxes and fines.

a. Medical or preventive decision shall be abolished if the offender or the person responsible for smuggling is to ensure that the customs administration accepts the amounts that may be claimed.

b. The funds retained are subsequently found to be sufficient to cover these amounts.

Chapter III

Prosecutions

Section I

Prosecution

a = Prosecution under collection decisions.

-Article 200. The Director General or the Director of the Chamber may issue collection decisions to meet the fees, taxes and fines collected by the Customs Department, regardless of the type of such taxes and fines, and a requirement for the issuance of collection decisions to be debt:

1- The fixed amount is due of performance with pledges or adjustment coke.

2- The person in charge of his performance shall be limited after warning of payment within ten days.

Article Article 201 The author has an objection to the collection decisions before the Customs Court within fifteen days of the reporting date, but this does not stop the execution unless the amounts claimed are to be secured.

b = Prosecution under penalty decisions:

Article 202 The Director General or his delegate may, within the instructions set by the Customs Department, issue fine and forfeited decisions in accordance with the Manual for Reconciliations with respect to customs offences that do not require the penalty of imprisonment, requiring that the value of the confiscated objects and the fine specified for them do not exceed the value of confiscation. This law is an amount. 500 . S.

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

Section II

Prosecution

Article 203 A call for customs offences may be raised only at the written request of the Director General or the Director of the Chamber.

Chapter III

Fall of prosecution

(a) Reconciliation in a reconciliation manner

Article Article 204 The Director General or the Director of the Chamber, in accordance with the Manual for the Reconciliation, may hold a settlement of the offences prior to the proceedings, during their consideration or after the judgement and prior to their acquisition, by replacing, in whole or in part, the penalties and customs fines provided for in the present law With a fine of no more than 5 % in cases of good faith and at least as much as 25 % In other cases, from the minimum amount of customs fines, in addition to the amount of fees and taxes.

A settlement contract may include the return of the reserved goods, the means of transportation and the objects used to conceal the breach both or a part and shall take into account the limitations of the texts in force.

Adjustments to or above the value of goods are subject to 25,000 Syrian pound or increase the fees at which it is exposed to the weak 10,000 Syrian pound for Minister's approval.

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

Article 205. The Director General or the Director of the Chamber may hold the settlement with all those responsible for the violation, if, in the latter case, they have to determine, in the latter case, the amount of the customs fine to be paid by their responsibility, and all the penalties and the remaining penalty shall be imposed upon them. They were not included in the settlement contract.

Article Article 206. Taking into account the implications of the settlement provided for in the laws in force, the settlement in the application of this law shall have the following effects:

a. Drop the customs fine.

b. Drop the monetary penalty provided for in other window laws.

(b) Excess of offences

Article Article 207 The Director General or the person authorized to do so shall go beyond irregularities when there are justifiable reasons, whether prior to the examination of the case before the Customs Court or during the consideration of it at all stages of litigation, or after the judgement and judgement are issued, except for the penalty of imprisonment imposed by a judgement concluded.

In excess of the offences in which the value of the goods exceeds the 25,000 Ace or increase the fees at which they are exposed to the weak. 10,000 Under the Minister's consent, in all cases, the Minister's consent is justified only if it is related to good faith in the cases of travellers in relation to their personal use or the public interest in public, public and joint affairs and popular organizations.

Chapter IV

Responsibility and solidarity

Section I

Civil liability

Article Article 208 Civil liability in the application of this law shall be the availability of the material elements of the offence and shall not be payable in good faith.

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

Article 209. Civil liability includes the addition of perpetrators as original actors, interveners and owners of the goods, and partners, financiers, sponsors, intermediaries, intermediaries, followed, carriers, holders, beneficiaries and the consignee of the goods, within the limits of their responsibility for the violation.

-Article 10. Subject to the provisions of article 208 It is from this law that owners and investors of shops and private places where the goods are placed in the offending subject are responsible for the owners, public places, investors or employees, as well as the owners, drivers and collaborators of the public passengers, as well as their collaborators, unless they prove it. The lack of knowledge of the presence of the goods in violation and the absence of direct or indirect interest in them.

Article 211. Employers or cargo carriers shall be responsible for the work of their employees and all employees for their interest in respect of fees that are met by the Customs Service and the fines and the sources provided for in this Act.

Article 212. The sponsors are responsible in the same capacity as the original ones, by paying fees, taxes, fines and other sums of money within their bail limits.

Article Article 213 Customs faithful are responsible for the offences they commit in customs statements and for violations committed by their authorized users. The commitments made in the customs statements do not ask for them unless they are committed to them or to ensure that they are ready.

Article 214. Parents are asked about offences committed by minors within the limits of what is stipulated by the Civil Code, and those who are reserved for and recommended are responsible for what they are and represent them or their guardians.

Article Article 215 The heirs are responsible for the performance of the amounts resulting from the deceased within their respective share of the estate.

Article Article 216 Those affected by the provisions of this chapter shall return to the cause of harm in accordance with the general rules.

Section II

Solidarity

Article Article 217 The fees, taxes and fines prescribed or sentenced shall receive solidarity and solidarity from the violators or those responsible for smuggling, in accordance with the assets used in the collection of public funds and the goods and means of transport when they exist or hold them to ensure that the required amounts are met.

Chapter V

Trial assets

Section I

Customs Court

-Article 218.

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

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

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

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

Section II

Jurisdiction of Court

Article 219. The Customs Court shall have jurisdiction over the following:

1- Consideration of differences resulting from the application of the provisions of this Law.

2- Consideration of cases involving customs offences, including customs duties, fees and other taxes that are met by the customs administration, as well as fines and related sources.

3- Consideration of objections to collection decisions pursuant to article 201 This is the law.

4- Consideration of objections to fine decisions pursuant to the provisions of the article 202 This is the law.

b. It remains within the jurisdiction of this Court to consider urgent matters also in all matters within its jurisdiction and to apply in this case the urgent assets contained in the Trial Assets Act in force.

Section III

Communications

Article 220. Customs officers and officers of their officers shall organize and report to themselves the invitation notes and all papers related to customs issues, including collection decisions, fining and communication of sentences.

Article 221. The assets specified in the Trial Assets Act shall be duly reported taking into account the following cases:

1- If he is not required to be notified of the place of his chosen residence or place of work after the exact date of the seizure record, without informing the customs service in writing, or if he gave a contrary address, he would be reported to be attached to his residence, the last place of his work, or the address, and in the customs office bulletin board. The competent and prove it with a record of restraint.

2- If the required communication is unknown or unknown, the property value of the goods is not more than the value of the goods. 2000 The Syrian pound is reported to be attached to the bulletin board of the Customs Court and the competent customs service. This is proved by a record of restraint.

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

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

Section IV

Methods of appeal

Article 222. The provisions of the Customs Courts within their jurisdiction shall be subject to the appeal procedures provided for in the Law on the Assets, Methods and Dates of the Courts, bearing in mind the following:

1- It is concluded if it spends no more than 500 Syrian pounds, including the value of all sources.

2- In the first instance, the appeal is accepted on appeal without a veto if it spends more than 500 Syrian pounds and does not exceed three thousand Syrian pounds. The appeal judgement in this case is issued.

3- All appeal methods provided for in the Civil Trial Assets Act are applicable only.

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

Article 223. In addition to the fees and insurance provided by the texts in force, the officials may not appeal the rulings issued by the court if they relate to prohibited or prohibited items, except after the deposit of a sum equal to ten of the value of the goods, which is the subject of the offence, not exceeding the amount of the amount. Insurance 25000 Lce shall not accept the appeal unless it is accompanied by a receipt that proves the deposit of this amount.

If the claimant loses its claim, the insured amount shall be calculated from the origin of the amounts sentenced or charged under the settlement contract.

Article 224. The appeal judgement of the Court of Appeal is always considered to be an appeal.

Section V

Miscellaneous Provisions

Article 225. The Customs Administration remains a beneficiary of the exemptions provided for in the Stamp Act, the Fees Act and the Judicial Insurance Act and is also exempted from the advance of the sponsorship, regardless of its cause.

Chapter VI

Implementation

Section I

Accelerated access

Article 226. The Customs Court shall control the expedited entry into force in the following cases:

1- If the perpetrator is caught in a proven offence and the value of the goods is greater than 1000 Syrian pound.

2- If the contraband is drugs, weapons of war or ammunition, whatever it is worth.

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

However, an expedited entry into force may appeal to the Court of Appeal (the Civil Chamber) The requirement to ensure that the judgement of the Tribunal is implemented.

Article 227. The expedited enforcement clause eliminates the deadline to notify the debtor and the court promptly considers the cases in which this law and other laws provide for expedited entry into force.

Article 228. The Customs Court applies the rudimentary tariff contained in the Law on Fees and Judicial Insurance promulgated by Legislative Decree No. 105 A year. 1953 and its amendments.

Section II

Enforcement of sentences, collection decisions and fine

Article Article 229 Implementation of collection and fining decisions as the provisions of customs offences are carried out after all means of implementation have been concluded for the funds of the movable and immovable property in accordance with the legal assets in force.

Article 230. When the amounts assessed or sentenced in favour of customs from the transferred and immovable property cannot be collected, they may be used to collect such sums by one day for every ten Syrian pounds that have not been received. The duration of such imprisonment in any case may not exceed one year for each judgement or decision.

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

Article 231. The customs are entitled to request within the limits set forth in the preceding article the re-incarceration of sentenced persons in the absence of a settlement or the performance of a decision or sentence.

The periods of imprisonment shall not in any case exceed the limits set forth in the article. 230 This is the law.

Article 232. The custody of the stipulated in the article. 230 shall not affect the customs right to fees and taxes, and in the remaining amounts of customs fines and to the prescribed sources.

Article Article 233 Detention decisions, subpowarrants issued by the competent authority and notification of executive notices may be carried out by customs officers and officers of their officers.

Chapter VII

Customs offences and fines

Section I

General provisions

Article Article 234 Customs fines and sources provided for in this Act are considered as civil compensation for customs.

Article 235. At the time of multiple violations, fines are required for each irregularity and only the most severe if the offences are linked to some of them in a manner that does not accept retail.

Article Article 236 The duties, where the text is received, are intended to impose a customs fine in a certain proportion of them, customs duties, duties and other taxes, which are met by customs, which have been lost to the weak.

Article Article 237 Except for cases that are considered in the smuggling provision and covered by the substance. 263 From this law, the offences set forth in the following sections of this chapter shall be imposed for fines.

Section II

Consumption data irregularities

Article 238. A fine of three times the fee is charged to four times the fee for breaches of the situation data in the following consumption:

1- The offending statement of the type, origin, or source.

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

Article 239. A fine from 100 Syrian pound to 205 Syrian pounds for each of the other breaches of the situation data in consumption not covered by the provisions of the preceding article.

Section III

Export data violations

Article 240. A fine of three times the fee is charged to four times the fee for the following export data violations:

1- The offending statement is of the kind.

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

b. A fine of half to value is imposed for export data violations that would result in the disposal of the export and return leave restriction in the following two cases:

1- The offending statement is of the kind.

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

Article 241. Three-to-four-fold fines for export data violations that would result in the benefit of the recovery of fees without a right exceeding the amount 50 Syrian pound.

-Article 242. A fine from 100 liras to 250 To see for each of the violations of export data not covered by the provisions of the preceding two articles.

Section IV

Suspended status violations

A. Joint provisions:

Article 243. The violations of the outstanding data for fees under section VIII of this Law shall apply to the provisions applicable to violations of the data of the situation in the same consumption referred to in the article. 238 This is the law.

-Article 244. A similar fine is imposed for what is specified in the article 264 of this law for violations of the sale of goods accepted in a fee-pending situation, for use outside or without special faces for which they have been entered, assigned to the non-purpose, replacement or disposal of them in an irregular manner and prior to the information of the Customs Service Provision of regular transactions.

-Article 245. A fine from 250 liras to 1000 The movement of passengers or goods to be transported by the country to the cars accepted in a suspended fee is in violation of the rulers of the laws and the regulations in force.

b = Transit cargo (Transit) offences:

Article 246. The delays in the delivery of goods sent by transit to the exit office or to the office of internal destination after the expiration of the deadlines in the statements are imposed fine from 50 liras to 100 The delay or part of each week of delay shall mean that the fine shall not exceed the value of the goods.

Article 247 A fine from 250 liras to 1000 Liras for the following crossing violations:

1- Specific certifications (required) To release and pay the crossing data after the deadlines are passed.

2- Bullets and buttons and removal of customs seals on transit goods without preventing this from applying the provisions of the article 263 of this law in case of verification of a shortage of goods.

3- Change the routes specified in the transit cargo statement without the approval of the Customs Service.

4- To breach any of the provisions and conditions of legal passage contained in customs regulations that are not mentioned in the preceding paragraphs.

C = Warehouse violations:

Article 248. In contravention of the provisions of real, private and placebo, a fine from 250 liras to 1000 The fine is received from the owners and investors of the warehouses.

D = Free zone violations:

Article 249 Violations of the violations of the laws and customs regulations of the free zones are imposed on a fine of 250 liras to 1000 liras.

e = Temporary entry and re-export offences:

-Article 250. The provisions applicable to infringements of the consumption data are applicable to the following two offences:

1- Substitution of goods entered temporarily or re-exported in whole or in part with other goods.

2- Non-provision of accepted goods in the temporary entry status at each request from the Customs Service.

-Article 251. (a) The delays in the temporary return of goods shall be imposed on the expiration of the deadlines for expiration of the deadlines. 50 liras to 100 The delay or part of each week of delay shall mean that the fine shall not exceed the value of the goods.

-Article 252. A fine from 250 liras to 1000 Liras for the following temporary admission violations:

1- Provide the specific certification required to release and remake pledges or re-exports after the statutory deadlines.

2- Cut the bullets and buttons or remove the customs stamps of the goods sent in the re-export data without preventing this from applying the punishable punishment for smuggling and what is in its judgment if there is a lack of goods.

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

4- Change the routes specified in the re-export statement without the approval of the Customs Service.

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

Section V

Payload statement irregularities (Manifist)

Article 253. A fine of such value and fees is charged to three times the value of the goods and charges together for the following offences:

1- Unjustified lack of what is included in the statement of tonnage or its place in the number of parcels, in their contents, or in the quantities of cargo provided. In cases where the determination of value and fee is not possible, each expulsion shall be imposed on a fine of 250 Not to me. 2000 S.

2- Unjustified increase of what is included in the statement of tonnage or its place, and if the increase appears in parcels bearing the markings and the same figures as other parcels, the excess parcels are those that are subject to a higher fee or those covered by the provisions of the prohibition.

-Article 254. applicable to irregularities in the statement of tonnage or to the value in respect of the value when they exist, or by type or location, the provisions applicable to violations of the situation data by consumption referred to in the article 238 This is the law.

-Article 255. A fine from 250 Not to me. 1000 Syrian pound for violations of the following load statement:

1- Several closed parcels, a collection in any way that was in the payload data or what it was acting on as a single package, taking into account the substance 53 of this law regarding the stables, the orders, and the trailers.

2- Failure to submit the statement of cargo or its standing and other documents referred to in the article 38 of this law when entering and directing, as well as the delay in the submission of the statement of tonnage or its status as provided for in the article itself.

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

4- The absence of a system load statement or the status of a payload or a different payload statement.

5- A statement of cargo from customs authorities at the place of carriage is not included in the circumstances in which this visa must be made in accordance with the provisions of this Act.

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

7- Importation by mail for closed packages or cans that do not carry regular cards, contrary to the provisions of the Arab and international postal conventions and the legal texts in force.

Section VI

Navigation and tenure violations

(Land-Navy-Air)

-Article 256. A fine from 250 Not to me. 1000 Syrian pound for the following offences:

1- Possession or transfer within the customs domain of goods that are subject to such an order in an irregular manner or in violation of the content of the transport bond.

2- The carrying out of ships carrying cargo 200 . Sea tonnage by carriage of restricted or prohibited goods subject to exorbitant or prohibited charges within the maritime customs domain, whether or not they are mentioned in the statement of tonnage, or have not been mentioned or altered within the scope in the circumstances other than the circumstances arising from a maritime emergency or force majeure.

3- Fees for ships, aircraft landing or other modes of transport in the guberland of their designated places, which are authorized by customs.

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

5- The docking of ships from any payload and landing of aircraft at non-ports or airports prepared for and in the absence of maritime emergencies or force majeure or in such circumstances without being informed of the nearest customs office.

Section VII

Miscellaneous infractions

-Article 257. A fine is imposed by 250 . Liras to 2000 . The following irregularities have been reported:

1- Failure to submit the original invoice described in the article 36 . of this law or the submission of documents or dissenting documents.

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

3- Load or unload trucks, cars or other modes of transport, without authorization from the Customs Service, in the absence of its staff or outside the prescribed hours, or in contravention of the requirements established by the customs administration or offloading in the designated place.

4- He mentioned several closed packages and a set in any way that the statement was a unit. Subject to the provisions of the article 53 . of this law regarding the stables, the orders, and the trailers.

5- To obstruct customs officers from carrying out their duties and to exercise their right to inspect, inspect, inspect and comply with their request to stand, or insult, threaten and insult them without preventing this from moving the criminal proceedings against violators in accordance with the laws in force, and imposing such measures. The fine is for everyone who participated in this offence.

6- Failure to maintain records, documents, documents and their judgement within the time limit specified in the article 188 of this law or refrain from presenting it.

7- Failure to follow the customs faithful regulations that identify and impose their provisions in addition to the applicable sanctions that may be issued in this regard in accordance with the provisions of the article. 176 . This is the law.

8- The shortage of goods in customs stores after having received a proper prima facie case.

9- The goods that are survivors of a reservation whose value, quantity or type cannot be determined without preventing this from prosecution for the offence of smuggling.

b. A fine is imposed by 1000 . Liras to 5000 . A departure from the loading or unloading of ships or the withdrawal of goods without the authorization of the Customs Service, the absence of its staff or outside the prescribed hours, or in contravention of the requirements established by the customs or by unloading them in the non-designated place.

-Article 258. A similar fine is imposed for what is specified in the article ( 264 . From this law, violations of the use of exempted or low-tariff objects or of the purpose for which they were imported, altered, sold or disposed of in an irregular situation and without the consent of the prior customs service and without the provision of regular transactions It is in an irregular way and without the consent of the PIC and without the provision of statutory statutory transactions.

-Article 259. Other than the situation in the article 241 . From this law, a fine is imposed from three times to four times the amounts of fees and taxes that have been recovered or begun to be recovered without the right.

-Article 260. A fine is imposed by 250 . Liras to 1000 . Pounds of the following irregularities if they are not covered by the preceding articles of this chapter.

1- Evasion or attempt to evade customs transactions.

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

-Article 261. A fine is imposed from 100 . To the 1000 . Liras for each other contravention of the provisions of this Act and the decisions implemented have not been provided for the imposition of a fine.

Chapter VIII

Trafficking and fines

Section I

Definition of smuggling and what is in its judgement

-Article 262. smuggling is the introduction or removal of goods from the country, contrary to the provisions of this law and the texts in force through customs offices.

Article 263. The smuggling of this law in particular is considered to be the following:

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

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

3- Unload or load goods from ships differently to the systems on the beaches where they do not require customs offices or in the maritime customs domain.

4- Dumping of goods from aircraft or illegally loading them outside of regular airports or meeting cargo during air transport contrary to the provision of article 48 . This is the law.

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

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

7- Discover unauthorised goods in the customs office placed in bunkers specially adapted to hide them or in gaps or voids that are not usually reserved for containing such goods.

8- Increase, decrease or exchange without justifiable reason in the parcels or in their acceptable contents in a pending fee for the subject of section VIII of this Law discovered after the departure of the goods from the customs entry office.

9- Failure to provide evidence to be determined by the Customs Department to release pending case data fees under section VIII of this Act.

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

11- Violation data intended to import or export prohibited, prohibited or restricted goods by fraudulent or manufactured documents or intended to import and export goods by rigging in value, circumventing the amounts of cash allocations specified in the texts The matter is in the case of forged documents or fabricated documents.

12- To submit false or fabricated documents or lists or to place false signs in order to eliminate the performance of customs duties, fees and other taxes in whole or in part or in order to exceed the provisions of prevention or limitation.

13- Transfer and possession of prohibited, prohibited or restricted goods without providing proof of order to be imported on a regular basis.

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

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

Section II

fines for smuggling and what is in his judgment.

-Article 264. A customs fine is imposed for smuggling offences or, as such, as follows:

1- Four times the value of six times the prohibited goods.

2- For example, the value and fees are three times the value and the fee for the prohibited or restricted goods.

3- From three times the fee to four times the fee for the goods subject to the fee if they are not restricted or limited to the fact that they are not as valuable as their value.

4- From 100 . Liras to 250 . Pounds for non-fee-free goods that are not restricted or restricted.

-Article 265. The Customs Court controls the confiscation of goods, the subject of smuggling, or what is considered to be the equivalent of their value when these goods are not held or survived in detention. The confiscation of transport, tools and materials used in smuggling, except for ships, aircraft and trains, may be ordered. Unless they have been prepared or hired for this purpose or sentenced to the equivalent of their value when they have not been booked or survived in custody.

-Article 266. Customs wisdom decides to confiscate seized goods in case of smugglers' escape or lack of inference.

Section XVI

Sale of goods

Article 267. The Customs Service may sell the seized goods from animals and goods that are perishable or seperable or in a condition that affects the safety of other goods or the facilities in which they are located.

b. The sale of seized goods, whose value is significantly reduced, may be authorized by the Director General or authorized by the Director General.

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

If this verdict is acquitted and resale to its owners, it would have to pay the rest of the bestseller after deducts the sums spent on it for its preservation.

Article 268. Goods owners have to withdraw their goods stored in customs stores or in the fields of the customs campus and sidewalks within a maximum period of six months.

The Customs Service may sell the goods on which the statutory preservation period has been provided.

b. The provision of paragraph ( a . From this article on deposits left by travelers at customs offices.

C) The Customs Service has to sell the goods of the types mentioned in the paragraph ( a . From Article 267 When they are present on the customs campus during the period of preservation, if they are shown signs of illness, corruption, or damage to the safety of other goods or installations, they shall be established by a record.

The owners of the goods or their representative shall be prohibited in all cases mentioned above and if that is not possible, the declaration shall be made public at the Customs Service.

-Article 269. The Customs Department also sells the following:

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

2- Goods that have not been withdrawn from real, private and fictitious warehouses within the statutory deadlines specified in the provisions of the articles: 105 and 116 and 121 This is the law.

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

-Article 270. The raw materials carried out in accordance with the provisions of the preceding articles could not lead to any proceedings for failure and damage to customs, except for the situation in which they had made a gross error.

Article 271. Provisions of the articles 267 , 268 , 269 From this law on restricted or restricted goods.

b. The raw material provided for in the preceding articles shall be auctioned and in accordance with the terms and conditions established by decision of the Minister.

Goods, objects and transport cushions are sold exclusively from customs duties, fees and other taxes, except for the indication of the buyer's evidence.

Article 272. The sale is distributed according to the following order:

1- Sales process expenses.

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

3- Customs duties.

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

5- The preservation fee in customs stores and warehouses is from opening, packaging, transporting, lever and others.

6- Drawing the storage.

7- External transfer fees when directed.

The remaining amount shall be determined as follows:

a = Metroalloy:

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

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

b = Imported goods are regular and mutually exclusive to manage customs:

The remaining amount is recorded in the public treasury.

c = Mutually exclusive goods for customs administration under a reconciliation instrument or issued by the confiscation of a sentence:

Distribudistributes the remaining amount according to article 274 .

d = Reserved goods:

The remaining amount shall be taken by a secretariat pending return to its beneficiaries or distribution in accordance with the provisions of the article. 274 . According to the customs violation.

-Article 273. An exception to the selling provisions set out in this section is the sale of prohibited, restricted or restricted goods to be imported to the few or other public bodies and the public sector or to be accounted for in accordance with the conditions set by the minister's decision in agreement with the Minister of Economy and Foreign Trade.

Section XVII

Distribution of customs fines and source values

Article 274. The share of the public service is determined by the Customs Service from the amounts of fines and the values of goods, goods and modes of transport confiscated or removed under a settlement contract, by 60 % This deduction is made after deducting expenses, taxes and fees, either before deducting the share of the informers or afterwards, as specified in the regulations decided by the minister.

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

b. A fine does not exceed the common fund. 25 . Syrian pound.

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

-Article 275. Exception from rule of article / 272 From this Act, the Minister may, by decision, regulate the distribution of confiscated goods and modes of transport in cases where the fines are not received or are considered to be minor, and it is not possible to reward the informers and the diviers.

Section XVIII

Customs management privilege

-Article 276. The demands of the customs administration, regardless of their origin or type of excellent debt, shall be considered and obtained prior to any other right of the principal debtor, sponsor or third person, in accordance with the law on the collection of public funds.

Section XIX

Statute of limitations

Article 277. No one has the right to require customs to recover duties or taxes for four years following the financial year during which they are performed.

b. Insurance of different types is converted to customs duties, fees and other taxes within the deadlines and conditions set by the Customs Department for customs documents, if the owners of the relationship do not submit documents and meet the conditions for determining the status of customs documents. This insurance. In all cases the surplus section may not be claimed for the conversion to customs duties, fees and other taxes (remaining balance) After the deadline referred to in paragraph / a /From this article on the date of payment of the insurance payments only if the delay is due to the customs administration or due to lawsuits filed before the courts.

-Article 278. The Customs Administration and the customs services associated with it shall be free after five years after each expired year that records, receipts, and other documents and documents of the year in question must be preserved and cannot be required to produce such records, receipts, statements and documents unless they are there. Cases still under consideration.

-Article 279. Unless the existing legal texts set out the window for longer periods of limitation, the rights of the customs administration are outdated:

a-15 A year in the investigation of smuggling offences or what is considered as such as from the date of their occurrence.

B-5 Years in the realization of other customs offences from the date of their occurrence.

C-15 A year for the execution of the referees for smuggling offences or what is considered as such, or the collection of fines and sources imposed for other customs offences from the decision of the fine.

d-15 A year for fees and taxes that didn't get for any reason.

Section XX

Transitional and different provisions

-Article 280. The Director-General shall be entitled to exclude public authorities, public sector and grassroots organizations from certain procedures in order to facilitate their work, including by accepting the value of goods imported by them as shown in the invoices (lists) In addition, the transfer, insurance and any other expenses required by the import process shall be restricted, provided that this exception does not prejudice the decree and taxes applicable in accordance with the laws in force, whether by exemption or by impact in proportion to which they are required.

-Article 281. The Minister shall issue instructions to implement the provisions of this Act.

-Article 282. This Act is published in the Official Journal and takes effect one year after the date of publication and removes all provisions that are contrary to it, in particular the Customs Act issued by resolution No. 137/L Date 15-6-1935 and its amendments.

Damascus in: 8-7-1395 Approved 16-7-1975 M

The President of the Republic.

Hafez al-Assad

mz

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