Law 9 Of 1975, The Customs Act

Original Language Title: القانون 9 لعام 1975 قانون الجمارك

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Read the untranslated law here: http://parliament.gov.sy/arabic/index.php?node=201&nid=16277&RID=-1&Last=10058&First=0&CurrentPage=13&Vld=-1&Mode=&Service=-1&Loc1=&Key1=&SDate=&EDate=&Year=&Country=&Num=&Dep=-1&



Law 9 of 1975

Customs Act



President

Based on the provisions of the Constitution

And on what passed the People's Assembly in its meeting held on 06/30/1975

Issued as follows:

First door

Definitions and General Principles

Article 1 - - intended words and phrases contained in this Act have the meanings indicated to each of them:

Minister: The Minister of Finance and connected by the Customs Administration.

Department of Customs: Customs Directorate and its departments represented by the Director General.

Director General: The Director General of Customs, who heads the customs services in the state.

Circle - interest - Customs: Executive customs departments associated with the Director General.

Customs Tariff: Table containing the merchandise labels and tariff rates under its rules and notes contained therein.

Customs campus: sector, which is determined by the Customs Administration to direct customs procedures and controls at every seaport, airport, port or in another place where the customs office.

Store: the place or prepared by the Customs Administration or approved for is to be used for storage of goods pending their withdrawal under a customs procedures.

Warehouse: the place or building wherein goods under the supervision of the customs administration in the situation suspending the duties in accordance with the provisions of this law.

Statement: statement provided by the owner of the goods or Imitlh law containing determine what distinguishes the goods declared under the provisions of this law and customs regulations.

Customs line: line conforming to the political boundaries between the Syrian Arab Republic and the bordering countries and the shores of the surrounding seas.

Customs zone: Part of Radi or under the control of specific customs procedures in the law of the sea which is of two types:

1 - marine customs zone:

Includes located between the beaches and the end of the limits of territorial waters Sea region.

2 - land customs zone:

Includes land located between the beaches or land borders on the one hand an internal line of hand determined by the Minister and published in the Official Gazette.

Goods: each or natural or animal, agricultural or industrial product.

Goods type: call in the tariff schedule.

Origin of the goods: the producing country, whether they are animal products, agricultural or natural or industrial.

Source of the goods: the country that directly imported.

Confined goods: goods that restricts the import or export-party legally authorized.

Goods subject to exorbitant fees: goods subject to high fees, which had to be a decision of the Minister for the purpose of customs control, published in the Official Gazette.

Prohibited goods designated: Some of prohibited goods which had to be a decision of the Director General for the purpose of customs control, published in the Official Gazette.

Violation of customs: every act or omission contrary to the provisions of this Act and the regulations and decisions issued on the basis of the reaction.

Article - 2 - the provisions of this Act shall apply to the customs area which includes the subject of state sovereignty and territorial waters, and land may be established in this land, free zones from customs provisions in whole or in part.


Article 3 - - all goods crossing the customs line in the input or output of the provisions of this law are subject to customs regulations.





Part II

Field work of the customs services

Article - 4 - exercise customs departments work in the sanctuary of customs in the customs zone, and it also has to exercise its powers over the territory and territorial waters, lakes, rivers and canals under the conditions specified in this law.

Article - 5 - departments and offices and customs outposts established and canceled the decision of the minister.

Article - 6 - terms of reference of departments, offices and customs outposts define and regulate the work in times of a decision of the Director-General.

Article - 7 - to do the actions required by the data or customs formalities at the customs office competent taking into account the provisions of Article 63 of this Law.

Part III

Principles applied tariff

Article - 8 - goods entered the territory of the Syrian Arab Republic, or removing them to customs duties and other fees and taxes are subject to the window, unless excluded or exempted under the Conventions or the provisions of this law or other legal texts.

Article 9 - - regular tariff duties applied to goods of all countries, taking into account what is set out in Articles 10 and 11 of this Act.

Article - 10 - Preferential Tariff duties applied to goods of some states in accordance with agreements concluded for this purpose.

Article - 11 - identifiable by a decree imposing a maximum fee of not more than twice the normal tariff on goods by some countries on condition that not less than 25% of the value of the goods may be.

Article - 12 - while retaining the provisions of Legislative Decree No. 43 Date 9/1/1971 impose tariffs amended and abandoned by decree on the proposal tariff Council, which consists of:

1 - prime minister

2 - Minister of Economy and Foreign Trade

Industry and Supply & Internal Trade
members
3 - Director General of member

Attend Council meetings competent manager in the affairs of the tariff customs administration as planned.

Article - 13 - decree may, upon the proposal of the Board of subjecting the tariff of imported goods for the countervailing duty in the following cases:

1 - when enjoyed in the country of origin of goods subsidy directly upon export.

2 - When you lower the price of goods in one of the countries with a view to dumping.

Article - 14 - decrees concerning the tariff is determined on the date of entry into force should not be such date is earlier for the issue, or they become effective from the date of publication in the Official Gazette.

Article - 15 - goods declared the situation in consumption or for export, tariff duties under the window in the history of recording detailed data unless otherwise provided for in the revised tariff decrees.


The goods declared for export, which was performed by the fees before all brought into the customs campus undergoes the part that has not yet entered the sanctuary window Customs tariff to the time of entry.

Article - 16 - when the fees should be levied on the goods stored in the warehouse due to the expiry of the warehousing period and lack of access to formal extension thereof, apply the provisions of the window on the tariff filing deadline.

Goods calculated from the warehouse illegally or significant shortages in reviewing the warehouse accounts for fees window tariff in the history of another output thereof or the date of discovery of the shortage or occurrence if applicable, determined whichever is higher.

Article - 17 - The outstanding fees goods is guaranteed in accordance with the commitments that have not submitted to the Customs Service fees are subject to the tariff in force in the history of this data recording or deadlines given to them the higher end of history data.

The goods provided by the stakeholders of the Customs Department in order to put in consumption, which shall be applied by the window tariff according to what is stated in Article 15 of this Law.

Article - 18 - goods coming out of the free zone are subject to put it in the window of consumption fee tariff according to what is stated in Article 15 of this Law.

Article - 19 - smuggled goods subject or the like to the window tariff fees in the history of the discovery of smuggling or occurrence, if possible, be determined, or the date of the amicable settlement, whichever is higher, if the judgment is not settled before the amicable settlement, to resort fees contained in this rule.

Article - 20 - that the goods sold by the Customs Department of the situation in consumption in accordance with the provisions stipulated in this Law shall apply window tariff on the sale.

Article - 21 - applied tariff in force for goods relative to draw (my values) according to the situation that will be it, The goods subject to draw a qualitative (lump) Festuvy reported that drawing full regardless of the status of the Customs did not check the damage hit as a result of force majeure or emergency incident be reduced by the amount of specific drawing the right goods from the damage.

Damage ratio determined by a decision of the Director-General or his representative may be for owners Allafh objection to this decision to the jury mentioned in Article 74 of this Law.

Article - 22 - The provisions of Articles 15 to 21 apply to all other fees and taxes collected by the Customs Administration.






Part IV


Restriction and prevention

Article - 23 - all goods entering the territory of the Syrian Arab Republic or graduated, must be submitted to the competent customs office and to submit the statement as determined by the Customs Administration.

Office to whom the statement when the input is to be nearest office of the border.

Article - 24 - prohibits ships of any tonnage that was docked at the port is the stomach for it, except in emergencies arising from marine or force majeure and the captains in this case to know that the nearest customs office without delay conditions.


Article - 25 - prohibit vessels carrying cargo than two hundred tons nautical be moved within the marine customs zone goods restricted or prohibited or subject to exorbitant fees or prohibited goods designated referred to in the first article of this law.

Article - 26 - prohibit vessels carrying cargo than two hundred tons of sea and transporting goods from the species referred to in Article 25 that roam or change the point of Tagirha within the maritime customs zone, except in emerging from the sea or a force majeure emergency conditions and the captains in the this situation should know that the competent authorities to inform the nearest customs office without delay.

Article - 27 - are prohibited on planes that traverse the border from unspecified places so or to take off or land at an airport where customs offices, except in cases of force majeure and the pilots in this case to know the nearest customs station or the workforce there other and to submit it without delay a report to the customs Service by the supporter who had been informed.

Article - 28 - Do not book the prohibited goods authorized by the actual description, Valdaia them to respond to the introduction of overseas goods declared for output returned to the home only if it is allowed by excluding them from the ban in both cases.

The prohibited goods designated Vthdz though actual description disclosed unless there is prior authorization entered or to remove them if were obtained that license later allowed to enter the goods or reformatted after the settlement of the violation.

The suspension of import or export permit, license, certificate, or other document required the Customs Department not to allow the completion of the customs treatment prior to obtaining these documents.

Article - 29 - are considered banned all foreign products bearing factory mark (brand), shop or any name or sign or indication that would create the impression that these products have been manufactured in the Syrian Arab Republic, or it from a local origin, whether these signs on the goods on the same or Glafadtha or on Asaibha (Ohzmtha).

Article - 30 - prevents the entry of foreign goods in which the conditions stipulated in the agreements and laws and regulations that protect the origin or the property is not available as the competent authorities did not agree to lift the ban under the conditions that you specify.

Ban applies contained in this article and in Article 29 on the outstanding conditions of the fees subject of Part VIII.

Article - 31 - The Director-General's decision to put him especially for packaging in respect of certain goods rules.

Part V

Feature elements of goods

- Source - Type - Value

Article - 32 - imported goods subject to the proof of origin, determined by a decision of the Director-General of the terms of the proof of origin and cases of exemption from proved.

Article - 33 - applied to imported goods is the country of origin after putting them in consumption in that country tariff country of origin or the country of origin whichever is higher.

If Istisnaa the right goods in the country of origin but are subject to a tariff applicable to the country of origin or country Istisna'a Astsnaaha depending on the degree and in accordance with the rules prescribed by the minister.

Article - 34 -


A- issued similar decisions and Notes, Classification of goods not mentioned in the tariff of the Director-General of the agenda, according to the rules contained in that table and publishes these decisions in the Official Gazette.

(B) Subject to the provisions in the explanatory annotations tariff issued by the Arab League, issued additional explanations of tariffs applied and the conditions for its Director-General of the decisions of the entry into force determined.

The decisions issued by the Director General in accordance with the two preceding paragraphs concluded and does not accept any of the means of appeal or review.

Article - 35 -

A. The value should declare them in the import of consumption situation and the situation of the outstanding fees are normal commodity price, determined in accordance with the following bases:

1. taken into account to determine the price at the time of recording the statement of customs office.

2. impose the goods to be a Muslim to a buyer in nearby entered the border.

3. It is assumed that the seller may be part of the price of all what has been agreed to be sold and delivered until the place entered the border.

4. Do not enter into the concept of normal transportation expenses inside the country, the price, fees and taxes owed on goods after introduction.

5. assumed that sales have been in free market competition between char independent vendor from one another, where:

A - have to pay the price of the purchaser only the actual commitment to the seller.

Shall be the price agreed is affected trade relations, financial or other between the seller or his partner on the one hand and between a buyer or a partner on the other hand is emerging relations for itself whether those sales contract or non-contractual relations.

C - not accrues to the vendor or partner to whether a natural person or legal entity, and either directly or indirectly, any part of the proceeds of selling the goods or the subsequent waived or use.

Considered partners in the business of any two people to one another in the interest of the trade, or to both a common interest in a trade or a third person's interest in the trade both of them whether that partners two natural or legal persons.

6. If the goods are made in accordance with the invention, design or model registered or dreamy sign-making or trademark Ojunbatin the average price must include the value of the right to use the invention or design, form, or made-made, form, or mark or trademark to the goods mark.

Customs Service has the right to increase when appropriate declared value in a way that commensurate with the real value in accordance with the provisions of this article.

B-value of the goods when they are expressed in foreign currency should be converted into the local currency on the basis of cutting the price set by the central bank (cutting office) every three months for this purpose, to inform him of perfidious Customs shall take effect from the first day of each quarter.


Article - 36 - attached to each statement list (Bill) original certified by the Chamber of Commerce or any other body determined by the decision of the Director General to the effect substantiate price and origin must also ratify these lists by consular missions when their presence in the city, which issued by the customs Service and the right to demand documents, contracts, correspondence, and other related transaction without adhere to the cases, or in the same menus and without the restriction of the authority vested in them appreciation.

Customs administration the right to waive the certified list or from the above-mentioned provisions in whole or in part as entitled to accept relying separate proof of origin and value under the decision issued by the Director-General for this purpose.

Required to be proportional to the invoice date from the date of shipment of the goods, and if different dates being markedly refrain accept the bill unless it justifies the delay acceptable justification.

Article - 37 - that declared in the export value is the time value of the goods in the customs declaration plus all the costs until the goods out of the border.

This value does not include:

1. taxes and fees levied on exports.

2. internal taxes and taxes other than production and recovers when exporting.

Part VI

Import and export

First chapter

Import

1 - transport by sea

Article - 38 - All goods imported by sea if they are sent to the free zones, should be recorded in the cargo manifest (Almannevst).

Must be manifest and lonely, and bears the signature of the ship's captain. And that includes the following information:

· Ship name and nationality registered tonnage.

· Types of cargo, weight and overall weight of the goods Almnfrth if any, and if the goods are prohibited, you must remember the actual description.

· The number of packages and pieces, description of Glafadtha and marks and numbers.

· Name of the shipper and consignee.

· Ports shipped such goods.

The captain of the ship when entering the customs zone, to highlight the first application of customs officials release the original load, visa and deliver them a copy of it and he has to submit to the customs office when the ship enters the harbor:

· Statement only load and, where appropriate initial translated.

· Statement Bman private cargo ship and sailors luggage and goods belonging to them.

· A list of the passengers and all documents and bills of lading that can be required by the Customs Department in order to apply the customs regulations.

· The list of goods to be unloaded in the harbor.

Provide the documents mentioned during the thirty-six hours of the ship enters the harbor does not count toward this limit public holidays.

Form determined by the Director General of the cargo and the number of copies and the duty of providing it.

Article - 39 - If the cargo ships to return does not make regular trips or no maritime agents in ports or if it is a sailboat, you must be an indication of the Customs shipping port.


Article - 40 - may not be unloaded cargo ships and all other modes of transportation and water only on the campus of ports where there are customs offices.

May not be any goods or transferred from one vessel to another without the written consent of the Customs Department and the presence of its staff unloading. The unloading and transport from one vessel to another in the hours and the conditions stipulated by the Customs Administration.

Article - 41 - be masters of vessels or their representatives responsible for the shortage of pieces or packages or their contents, or the amount of goods Almnfrth pending the receipt of goods in customs warehouses or in warehouses or by their owners when they are allowed to do so, taking into account the provisions of Article 64 of this law.

Director-General to determine the resolution thereof ratio tolerance in goods Almnfrth increase or decrease as well as the ratio of the partial shortage of goods resulting from natural or due to poor unwrapped and the flow of contents factors.

Article - 42 - If a shortage in the number of unloaded pieces or packages from what is listed on the manifest or if a shortage in the amount of goods Almnfrth ratio exceeds tolerant them according to the decision of the Director General shall be the master of the ship or his representative to justify this lack of documentation and support fixed significance and if it can not provide these documents in the case may be given a grace period not exceeding six months for the submission of a guarantee ensuring the rights of the customs Department.

2 - overland transport

Article - 43 - should be the face for goods imported by road from the border to the nearest customs office and the carriers that commit the road or lane leading directly to this office and appointed by decision of the Director-General of publication in the Official Gazette.

Prohibits carriers of these goods that exceed the customs office without a license or to put them in homes or elsewhere before they are submitted to this office.

Can, if necessary, by decision of the Director General and after taking the opinion of the Ministry of Economy and Foreign Trade, allow the introduction of certain goods through other routes according to the regulation issued for this purpose.

Article - 44 - Carriers and her companions to present upon arrival at the customs office shipping list or a paper route that serve as the cargo manifest signed by the driver and the mode of transport and a certified transport company, if any, and the organization in accordance with the conditions specified in Article 38 of this law, the be added to the value of the goods.

Minister will issue a decision in which exceptions to this rule sets and published in the Official Gazette.

Attach a list of shipping or paper road supporting documents for content in accordance with the conditions specified by the Customs Administration.





3 - transport by air

Article - 45 - The captain that exhibits since passing the specified routes border.

Article - 46 - must be recorded goods transported by air in the cargo manifest and signed by the leader of the plane and should be regulated by this statement in accordance with the conditions set out in Article 38 of this Law.

Article - 47 - The captain of the cargo that lists highlights provided for in Article 38 of this law to the customs officials at the first request.

And shall submit these documents to the Customs Office of the airport with translation when necessary and that upon arrival of the plane.


Article - 48 - prevents the unloading of the goods and dropped from the aircraft during the road, but it may be for the pilot to order the goods delivered if necessary for the safety of the aircraft that the Customs Department knows it immediately after landing.

4 - General Provisions

Article - 49 - The provisions of Articles 40, 41 and 42 of this law on the transport by road and transport by air connection with the unloading of goods and transfer of a means of transport to another and Drivers, pilots and transport companies responsible for the shortfall in the case of road transport or air in the gallery the application of this law.
Chapter II


Export

Article - 50 - is prohibited on every ship or train, car or plane, or any other means of transport loaded or empty leave the country without being submitted to the Customs Department statement payload identical to the provisions of Article 38 and all documents referred to in the said article and get an authorization Departure , except in cases specified by the customs administration.

Article - 51 - should proceed with the goods for export to the customs office for the specialist told her detailed.

Carriers towards land borders to look beyond customs offices or police stations without a license or other ways to behave with a view to avoiding these offices or police stations to be taken into account on goods subject to customs officer-ranging provisions prescribed by the Customs Administration.


Chapter III


Transport airmail correspondence or postal packages

Article - 52 - imports and exports of goods by mail or e-mailing packages in accordance with the agreements mailing Arab and international legal texts and the window.
Chapter IV


Common provisions

Article - 53 - may not be stated in the cargo manifest or whatever takes its place, several sealed packages and group in any way as a single package.

Taken into account on containers and trailers orders and instructions issued by the Customs Administration started.

Title VII

Stages of customs clearance

First chapter

Customs data

Article - 54 - must be submitted to the Customs Service a detailed statement as to rid any goods if they are exempt from duties and taxes includes all information that enables the application of the regulations in force and collection of fees and taxes owed or for the purposes of statistics.

Article - 55 - Director General shall determine the form of data and information to be copied and the number that must be contained in the documents attached thereto.

Recorded statement mentions the date of registration and the serial number after the annual verification of conformity with the provisions of the articles of this law.

Article - 56 - may not be mentioned in the detailed statement only goods belonging to one statement load, except in cases specified by a decision of the Director-General.

Article - 57 - may not be mentioned in the customs data several sealed packages and the group in any way as one.

Taken into account on containers and trailers orders and instructions issued by the Customs Administration started.

Article - 58 - may not be modified what is stated in the customs declarations after the registration statement is that the provider can apply the patch with respect to number or measurement or weight or value, provided that the request is submitted before transmitting the statement to the preview device and within 24 hours of submission Statement.


Article - 59 - have the right to cancel the customs services data within fifteen days of registration if the duties and taxes due for the goods therein mentioned or did not lead if stages rid of these goods had not been completed because of the providers.

Customs services may agree to cancel the data at the request of the applicants as long as it did not pay fees and taxes owed, and in the event of a violation or otherwise does not allow cancellation only after the termination of the offense or to resolve the dispute.

Entitled to the Customs Department in previous cases that require inspection of goods and that this preview taking place in the presence of the statement submitted after Thblgeh assets in his absence if you fail to appear.

Article - 60 - to the owners of the goods or their representatives may legally examine goods before submitting the detailed statement and take samples where necessary, after obtaining a license from the customs services, provided that this is done under their supervision.

Samples taken for fees and taxes owed subject.

Article - 61 - is not permissible for non-owners of the goods or their representatives legally access to customs data with the exception of the judicial authorities or the competent official.

Article - 62 - after detailed data recording, the Customs Department examine the goods wholly or partially tricks regulatory instructions issued by the Customs Administration started.

Article - 63 -

A - Examination of goods taking place in the sanctuary clearance, and allows in some cases have made outside this campus based on the request of stakeholders and at their own expense in accordance with the rules specified by the Customs Administration.

B - The transfer of goods to the place of examination and the unpacking and repacking of all the other works required for this preview presenter at the expense of the statement and the responsibility.

C - may not be transferred Goods placed in customs warehouses or in specific places for inspection without the consent of the Customs Department.

D - should be working in the transport of goods and submitted for examination shall be acceptable by the Customs Department, nor shall any person entering the customs warehouses and barns, sheds and yards intended for the storage or deposit of goods and to the places of sense, without the approval of the Customs Department.

Article - 64 - sampling conducted in the presence of the statement of the author or his legal representative, and when a shortage in the contents of the packages determine responsibility at stake in the following form:

1. If the parcels had been made in customs warehouses or stores apparently proper condition is confirmed with the occurrence of the shortage in the country of origin before shipment, eliminating the liability.

2. If the parcels entering the customs Khazen or warehouses condition virtual improperly, they must be on the body invested for these warehouses or stores to do with the Customs Department and the carrier to prove this case in the minutes of receipt and verification of Zaha and their contents and the authority invested to take the necessary precautions to ensure safety .

And be responsible carrier is fixed significance documents did not emerge as a receiving packages and their contents, as seen when he entered the stores or warehouses.

3. If the packages were introduced apparently proper condition then became subject of suspicion after the introduction of customs warehouses or stores the body shall be invested in the event of checking for any shortage or switching responsible for that.


Article - 65 -

A Customs Service to open the parcels for inspection on suspicion of the existence of prohibited goods or the fear of what is contained in customs documents if he refuses the applicant or his legal representative for the preview attend on time and when the serious reasons in favor of the wheel excess Vmder to decide sampling procedure before notifying the applicant or his authorized representative of a committee formed for this purpose.

B Commission regulates adjust the outcome preview Minutes.

Article - 66 - to the Customs Department the right to goods analyzed by analyst adopted by the Customs Administration to verify its kind or specifications or compliance with regulations.

Article - 67 - of the Department of Customs and stakeholders may object to the result of the analysis in front of the jury provided for in Article 74 of this law, and to decide on the dispute after seeking the opinion crowned or more chosen by this Committee.

Regulations for these procedures and wage analysis decision of the Minister sets.

Article - 68 -

1. If other legal provisions in force require the availability of certain conditions and specifications and necessitated an analysis or inspection must be done before the release of the goods.

2. The Customs Department is entitled destruction of goods, proved through the analysis or the preview to be harmful at the expense of the owners and their presence or their representatives legally them if they want to re-exported through a parameter defined by the Customs Department.

In case they have failed to attend or re-export after notifying them in writing, the damage done at their expense process is regulated by the record so much.

Article - 69 -

A Different packaging goods with comparative tariff subject (ad valorem) fee for these goods. The Minister may be determined by a decision from cases in which the duties and taxes owed by its specific terms of tariff separately applied to the differences with the goods.

B minister determined by a decision from him Examination of goods subject to the terms of fees based on weight and the method of calculating fees owed them.

Article - 70 - If it is not the Customs Department in a position to ascertain the accuracy of the contents of the statement to inspect the goods and examination of documents submitted, it may suspend inspection and request documents as elements of proof required provides that all measures be taken to shorten the period of suspension without the the statement is submitted to the right of recourse to any review against customs on this suspension.

Article - 71 - must fees and taxes are met, according to the contents of the statement, is that if the inspection result in a difference between them and the statement, shall be subject to duties and taxes on the basis of this result, without prejudice to the right of the Customs Department in the prosecution met fines owed in accordance with the provisions of this is the law.

Article - 72 - of the heads of inspection and other superiors specialists in customs re-inspect in accordance with the provisions of Articles 62 up to 71 of this Law.
Chapter III


Special provisions travelers

Article - 73 - Passengers progress to the competent customs office to declare whether or Astahbonh up to them.

Be declared and inspected at Tojbha duly and rules determined by the Customs Administration.


Chapter IV


Arbitration

Article - 74 -


A. If the disagreement between the Customs Department and stakeholders about the specifications of the goods or their origin or value, the decision of the Director of the Department reasoned categorically except in the following cases:

1. if such Chamber's decision to arrange the responsibility of the applicant to pay a difference in other fees and taxes over 100 SP

2. If the resolution leads to prevent the goods were worth more than $ 500 LS

B prove disagreement in the minutes it shall be referred to the judgment of the jury composed of experienced arbitrators, one appointed Customs and appoints the other owner of the goods or his authorized representative, if the owner of the goods declined to set a court within eight days from the date of the organization of the record considered the Director's decision customs Department, binding him unequivocally.

C umpires shall issue their decision in the dispute arises in front of them, and this decision is subject to appeal Hilal five days from the date of notification to the jury of appeal.

Article -75 -

Shall constitute the appellate judge committee of permanent commissioner appointed by the Minister's decision to head it, and two members, one representing the customs administration chosen by the Director-General or his delegate, and the other chosen by the Chairman of the Chamber of Commerce in the province.

(B) The Commission shall issue its decision unanimously or by majority concluded the force of the case should be made up.

(C) the right to use the Commission deems technicians and the losing team bear the costs of arbitration.

Article - 76 - The Minister determined by a decision from the number of committees, centers and departments of competence and bonuses paid to its members and the expenses of the arbitration.





Article - 77 -

A customs administration determines arbitration in accordance with the provisions of the law of due process procedures and the procedure to be followed in terms of sampling and examination of the goods at issue and previous pledges assigned to arbitration and organizing documents subsequent to the opinion of experts or the adoption of the Commission.

(B) shall not be arbitration only on goods that are still under the control of the customs administration.

(C) If, however, the presence of goods was not necessary to resolve the dispute, and is a situation in which the goods are liable to prevent, it is permissible for the Customs Service to allow delivery of the goods before the end of arbitration proceedings under the conditions and guarantees determined by the Customs Administration.

Article - 78 - divides the two arbitrators and a member of the Jury of Appeal before the next president of the competent customs court oath:

"I swear by Almighty God that I do for my job impartially and sincerity and the Secretariat of the mystery and save Almmakrat."

The permanent commissioner who is appointed by the Minister shall take his oath before the head of the Civil Court of Appeal in the province.
Chapter V


Perform duties, taxes and withdrawal of goods

Article - 79 - The withdrawal of goods from customs subject to perform her duties and taxes paid or Secretariat or to provide a guarantee by the completion of customs procedures.

Article - 80 - perform duties and taxes in accordance with the provisions of this law.

Taxpayers customs officials the fulfillment of duties and taxes that give them a receipt on behalf of the regulated provider statement provided for in Article 173 of this law, which regulates the delivery as determined by the Customs Administration.


Regulate the disposal of qualifying responded fees and taxes Almtojb replayed as the owner of the goods or his authorized representative after presenting the receipt given to him already and the image of him when necessary and heal so edema customs.

Article - 81 - imported by the state, municipalities, institutions and public sector companies and bodies, people's organizations, or for its own account for the fees and taxes owed goods subject unless special provision exempting itself from them.

Organize detailed data for these goods in accordance with the general rules and can withdraw the license of such goods or immediately after the inspection and before ending the payment of duties and taxes owed and under the conditions specified by the Minister.

Article - 82 - when the declaration of a state of emergency, may take measures for removing the goods against special guarantees and conditions prescribed by the minister.

These goods subject to tariff rates and other fees and taxes in force at the date of withdrawal.

Article - 83 - could allow taxpayers to withdraw their goods before the performance of duties and taxes guaranteed by a bank or cash the rules and conditions determined by the Minister provided that the period does not exceed thirty days started.



Part VIII

Outstanding fees
conditions
First chapter
General provisions


Article - 84 - may be the introduction of goods transported from one place to another in the Syrian Arab Republic or outside with the suspension of the performance of customs duties and other fees and taxes owed.

Required in these situations provide guarantees to secure the fees and taxes in cash or bank guaranteed sponsorships or pledges in accordance with instructions issued by the Customs Administration started.

Article - 85 - discharged guaranteed undertakings are given bank guarantees or duties and taxes based on the insured certificates of release in accordance with the conditions specified by the Customs Administration.




Chapter II


Goods transit (transit)

A = General provisions

Article - 86 - may be the transport of goods of foreign origin in accordance with the jumper put both introduced such goods the border to come out of the limits of others or were sent from a Syrian customs office to another should not be this transport by sea.

Article - 87 - does not allow for transit operations only at the customs office competent.

Article - 88 - goods passing under transit are not subject to comply with the ban and put unless the laws and regulations to the contrary.

B = normal transit

Article - 89 - is the transport of goods in accordance with the ordinary transit on all roads designated by the Department of Customs and different modes of transport on the responsibility of the contractor and the sponsor.

Article - 90 - apply to goods referred to in the previous article on the statement detailed provisions and inspection stipulated in this law.

Article - 91 - goods transported under ordinary transit according to the conditions specified by the customs administration in the process of licensing packages and containers, in the process of transport and provide guarantees and other Alujaib mode.



C = transit private

Article - 92 - according to the transport being put your transit by rail and motor transport companies or entities licensed aircraft decision of the Director General and the responsibility of these bodies and institutions.


License includes warranties and conditions of the decision can be submitted in the Director General that this license suspended for a specific period or to abolish it when breach of legal texts and the conditions and instructions prescribed by the Customs Administration started.

The decision to suspend or cancel the license categorically do not accept any way of review methods.

Article - 93 - determined by a decision of the Director-General of the routes that can transport them according to the terms of this transport, as well as the conditions that must be provided in transportation taking into account the agreements concluded with other countries, the private transit mode.

Article - 94 - provisions of the procedures relating to the detailed statement and detailed preview on goods sent are not applicable according to its own transit status is sufficient for boiling a brief statement and total preview of what the Customs Department did not see the need for a detailed preview.

Article - 95 - apply the provisions of the transit stipulated in this law in order to implement the agreements that include provisions to cross what these agreements did not provide otherwise.

D = international transit documents

Article - 96 - may transport according to transit between states for businesses and institutions put licensed to do so by the Director General after the submission of the license decision guarantees, this transfer is in accordance with the international standard books or documents, and the car where certain specifications are available.

Customs Administration determines international standard documents or books transport models according to international transit documents setting also determines things Altersas and specifications of cars allowed to such transportation.

E = transport from the first office to a second office

Article - 97 - could be in the event of transfer of the first office to a second exemption stakeholders of the organization and detailed statement of the Office of them in this case to highlight and provide the first office:

1. User road or shipping papers and other documents specified by the Customs Administration.

2. a brief statement authenticated by the pledge is guaranteed defines his model by the Department of Customs and may be substituted for this brief statement, a statement on the cargo organizer in the source country in the cases determined by the Customs Administration.

Article - 98 - are entitled to customs officials in the Office of the input sampling procedure to verify the contents of the brief statement.

Article - 99 - can be replaced by summary statement mentioned in Article 97 of this Law attached card regulated by customs officials.
Chapter III


Warehouses - General Provisions

Article Product-100 - can be deposited in the warehouses of goods without payment of duties and taxes in accordance with the provisions set forth in this chapter shall be the warehouses of three types:

Real a-.

B special.

C and placebo.

Article Article - 101. The closure of all allocated warehouses truth and own outlets different places Bakvelin one key remains in the possession of the Customs Department and kept by the second owner of the relationship.

Article Article - 102 - does not accept the goods in all types of warehouses only after the submission of a statement of deposit regulated in accordance with the conditions set out in Article 55 et seq. Of this law, it conducts inspection in accordance with the rules set forth in Article 62 et seq. Of this law.


The Customs Department to hold in order to monitor the movement of goods in warehouses accepted private records recorded in all operations relating thereto, and the reference to match the warehouse on the limitations of the assets.

Article article -103- customs practical application to develop a warehouse on the various types of management determines conditions.

= A real project:

Article Article -104 - authorizes the establishment of a real warehouse decision of the minister and sets in this decision-place warehouse and the agency responsible for its management and investment conditions and storage charges and other expenses, and the royalty to be paid to the Customs Department and the guarantees to be provided and other provisions related to it.

Article article -105- be the duration of the goods in the warehouse real until two years and may be extended for another year if the owner was asking approved the customs administration.

Article - 106 - prohibits the storage of goods set out as follows in the real warehouse:

· Prohibited goods designated.

· Explosives and flammable materials.

· Products bearing marks (brands) false.

· Goods which show signs of corruption.

· Goods that displays its presence in the warehouse or to the dangers that are likely to harm the quality of other goods.

· Goods that require preservation of private construction.

· Goods Almnfrth.

However, it may be deposited with these goods in warehouses true if dedicated to the filing.

Article Article - 107 - for the right to control customs services on the real warehouse without having to be responsible for what happens to the goods from the loss or deficiency or malfunction. And be the repository invested solely responsible for the goods deposited it in accordance with the provisions of the applicable laws.

Article Product-108 - substitute for the real investor of the warehouse to the customs services goods deposited shop owners have all the obligations of the deposit of such goods.

Article Product-109 - are entitled to customs services - when filing deadline to sell the goods deposited in a real warehouse if the owners did not re-exported or placed consumption is this sale a month after the date of the investor and the owner of the relationship warning or his authorized representative if one of them elected domicile in the territory of the Syrian Arab Republic and is filed proceeds of sale after various expenses and fees deductible and tax the secretariat of the customs Service Fund to be delivered to stakeholders and falls right by prescription over-year from the date of sale, and it becomes final is really the public treasury.

Article Article - 110 - Allows real warehouse to conduct the following operations under the supervision of the Customs Department and after agreeing:

1. mixing of foreign products or foreign products other local purpose of re-export only required in this case, put on a private unwrapped signs and allocate a separate place for these products in the warehouse.


2. unwrapped removal and transport of the pot to another and collect parcels or fragmentation and perform all actions that are intended to improve the products or their appearance or to facilitate the marketing of maintenance.

Article Article - 111 - Investment destination warehouse be responsible for duties and taxes on the excess goods and underemployment and lost and switched as well as fines if that happens right by a third party.

Provisions of the preceding paragraph shall not apply if the shortage of goods or loss resulting from any force majeure or emergency accident or the result of natural or subjective reasons.

Article Article - 112 - may be the transport of goods from the warehouse to another real real warehouse or to a customs office in accordance with pledges of data is guaranteed, and my site to highlight these undertakings by the deadlines specified by the perfidious customs certificate confirming the introduction of these goods to the warehouse or to the real customs office.





B = private warehouse

Article Article - 113 - may be authorized to establish a special warehouses in places where customs offices exist if called for by economic necessity or if the deposit has necessitated the establishment of a private construction.

Drain and sentenced work of the Special warehouse when the abolition of the customs office within three months at most.

Article 114. Product-authorizes the establishment of private warehouse decision of the minister, the place that defines the warehouse and the royalty to be paid annually and guarantees to be provided before starting work and other provisions related to it.

Article Article - 115 - must provide the goods deposited in the warehouse with every request from the Customs Department and be the investor of this warehouse is responsible for duties and taxes on all goods deposited it without waive any deficiency occur only what was emerging from natural or subjective reasons as well for fines right.

Article Product-116 - The duration of stay of goods in the warehouse up to one year and may be extended for another year if the owner was asking approved the customs administration.

Article - 117 - provisions of Articles 107, 109 and 112 of this law on private warehouses apply.

Article Product-118 - prevents the deposit of damaged goods in the warehouse, it is not allowed to deposit goods prohibited except with special approval from the Director General.

Article Product-119 - is not allowed in the warehouse only to operations that are intended to save the goods are carried out these operations license from the Customs Department and under its supervision. License some exceptional operations by ministerial decree specifying the conditions for these processes and rules to be followed to subject their products to duties and taxes when placed in consumption can be.

Taken into account in all cases, the rules contained in the tariff and legal texts own fees and other taxes agenda.

C = warehouse placebo

Article Article -120 - may be deposited some goods that prescribed by the minister in accordance with the situation inside the warehouse placebo commercial stores or specialty shops in cities and places where there are no customs office.


Authorizes the establishment of the warehouse placebo decision of the minister determines the place of the warehouse and the conditions that must be provided and the safeguards that must provide annual royalty imposed and business allowed for the conservation of the goods only.

Drain ruled warehouse placebo assets, and repaid his chains when you cancel the customs office during the three months at the most, and the owner of the warehouse to do the required this.

Article - 121. be filing deadline in warehouses phantom up to one year, and can be extended for another year if the owner was asking approved the customs administration.

Article Article - 122 - to the Customs Department the right to control the warehouses, delusional, and be the owners of these warehouses are responsible for the goods deposited therein.

Product-Article 123 - applied to warehouses phantom provisions of Articles 109 and 115 of this law.
Chapter IV


Free zones

Article Article - 124 - may create free zones under license portions of ports and internal places and considered outside the customs area.

Free zones created and invested in accordance with the laws and regulations in force.
Article Article
-125 - Subject to the provisions of Article 126 of this law, all foreign goods of any kind to enter and regardless of origin or source to the free zones and out of the non-tariff area without being subject to import restrictions or re-export or cutting restrictions or prevention or had to duties and taxes is what poses for the benefit of the existing investment services fees.

May also enter the national goods, which have gained this status by placing them in consumption to the Free Zone, and are subject then to export restrictions, prevention, and cutting and fees, customs duties and taxes than those imposed when exporting to foreign country, in addition to those charged for the benefit of the investors from fees for services.

Article - 126 - prevents the entry of these goods to the free zone:

1. prohibited goods for violating the provisions of the boycott of Israel public order that determines the competent contributions.

2. stinking cargo or hazardous exception allowed by the Ministry of Economy and Foreign Trade, under the conditions that you specify.

3. military weapons, ammunition and explosives of all kinds.

4. Goods infringing the laws concerning the protection of commercial and industrial property, literary and artistic.

5. kinds of drugs and their derivatives.

6. Goods originated in an economically boycotted country.

Article Article - 127 - to the point of Investment and Free Zone to provide the Customs Department a list of all what goes into the Free Zone and what comes out of them, during the 36 hours.

Article - 128 - the duration of the goods in the free zone is limited.

Article Product-129 - allowed in the free zone to do all the work on the goods in accordance with the investment system.

Article Article -130 - to the Customs Service in accordance with the inspection window in the free zones regimes for goods prohibited entered it, and may review the documents and examine the goods when suspected smuggling operations.


Article Product-131 - prohibits the landing of goods from the sea to the free zone or entered by road without a license from the invested its assets in accordance with legal and customs regulations and prevents send the goods in a free zone to other free zone, stores or warehouses, but under the relevant data pledges guaranteed to the customs administration.

Article Product-132 - Goods shall be withdrawn from the free zone in accordance with the provisions of this law and regulations in force.

Article Product-133 - Goods taken out from the free zone to the inside treated as foreign goods even if incorporating local raw materials or articles already perform the duties and taxes before her admission into the free area of ​​what were not returned goods provided for in Article 164 from this law.

In the circumstances may the Customs Department in the free zone to know the origin of goods convincingly, the provisions contained in Article 11 of this Law shall apply.

Article -134- article may not be the consumption of foreign goods in the free zones for personal use by the performance of what it must of customs duties and other fees and taxes, may not live in those areas without a special license from the competent authority as required by the need to work with.

Article Product-135 - National and foreign vessels shall be supplied from all marine equipment you need the free zone, also it allows for vessels that increase the load on the 200-ton naval that Taatmon them with food and tobaccos and beverages, fuel and oil needed for its organs driving.

Article Article - 136 - are considered authorities invested free zones responsible for all offenses committed by its officers and leak goods illicitly, and shall remain effective in all laws and regulations relating to security, health and public morals and the suppression of smuggling and fraud.
Chapter V


Temporary entry

Article - 137 - may be suspended on a temporary basis for a period of six months, extendable, performing customs duties and other fees and taxes for foreign goods imported with a view to the manufacturing process, such finishing, that undertakes the owners to re-export or placing them in customs warehouses, stores or region Free, goods that enjoy this situation and industrial processes that can be carried out, or other terms and conditions specified by a decision of the Director-General.

Article - 138 - can the will of the Customs in accordance with the system, which puts him in agreement with the minister of the Ministry of Economy and Foreign Trade prevent temporary exceptionally entry as follows:

1. machines and devices necessary for the completion of the government and public sector projects and equipment and to conduct practical and scientific experiments.

2. Items temporarily imported for playgrounds, theaters, galleries and the like.

3. machinery, equipment, transportation and other items received for repair.

4. vessels and unwrapped contained to fill them.

5. goods required temporarily entered for Astsnaaha or complete the manufacture of exceptionally not covered by the provisions of the preceding article.


6. warbler livestock grazing.

7. Commercial samples.

Re-export of the things mentioned in the previous items or placed in customs warehouses or warehouse during the six months which can be extended at the discretion of the customs administration.

Article - 139 - Customs Administration determines temporary entry conditions with regard to things of any kind were arriving wishing to temporary residency requirement for people re-exported through extendable years.

Article - 140 - temporary entry on cars coming applies to the Syrian Arab Republic for temporary residence accompanied by either received or were bought from the customs warehouses, stores or free zones in accordance with the conditions specified by the Customs Administration.

Article - 141 -

A benefit of registered vehicles in the Arab states and neighboring countries and that the Carriage of Passengers and cargo between the Syrian Arab Republic or other countries, temporary entry, reciprocity clause and re-export in accordance with the provisions of the agreements concluded for this purpose and in accordance with the provisions of this law.

(B) is not entitled to these cars that the internal transport hack.

C Nuts exception of some of the provisions of this article by a decision of the competent authority.

Article Article - 142 - to the owners of cars and motorcycles whose principal place of residence outside the Syrian Arab Republic, belonging to the tourist businesses are accepted by the customs administration to benefit from the temporary admission for their cars and bikes under a tourist bonds or passage covered by these institutions and the bear under which responsibility for tariffs books and other fees and taxes owed, rather than owners.

Article Product-143 - provisions of the international conventions to take into account the temporary admission of cars and customs facilities granted to tourists in accordance with instructions issued by the Customs Administration started.

Article Product-144 - to the customs administration may decide to grant temporary entry for cars staff and experts of the United Nations and its subsidiary bodies of Status of whether these cars accompanied with owners from abroad or purchased from customs warehouses or warehouses and free zones and under the conditions determined by the Director year.

Article Article -145 - may not be used materials and items accepted at the temporary admission or dispose of them develop or customize for any purposes and objectives for which it was imported and declared in the submitted data.

Article Article - 146 - Any shortage when you make the cache entry is subject to fees and taxes owed in accordance with the provisions of Article 17 of this Law.

Product-Article 147 - Customs practical application of methods to determine the management of the temporary admission and guarantees to be provided.

Article article -148- customs department may be authorized by the situation in the domestic consumption of products accepted temporary entry to take into account the legal provisions in force.


Chapter VI


Re-export


Article Product-149 - the goods entering to the Syrian Arab Republic, which was not placed in the consumption can be re-exported to the outside or into a free zone in accordance with the Foreign Trade and assets and procedures specified by the customs management systems applied re-export to the following situation:

1. goods in customs warehouses.

2. goods accepted in a warehouse conditions or temporary entry.

3. goods placed in the duty-free and tax all or some consumption and when the demise of the exemption for some reason.

Article Article -150 - can license in some cases, the transfer of goods from one vessel to another or pull the goods that were not placed into the customs warehouses, from the wharves to the ships under the conditions specified by the Customs Administration.



Chapter VII

Response to the re-export fees

Article Product-151 - customs duties and other fees and taxes unmet contained in whole or in part from some foreign materials used in the making of national products and that when re-exported to overseas.

Appoint these materials a decision issued by the Minister and after taking the opinion of the Ministers of Economy and Foreign Trade and Industry.

Specified in this decision:

1. Conditions to be replayed and the ratio that may be replayed for each material.

2. Types of fees to be refunded ratio that may be replayed for each material.

Article Product-152 - customs duties and other fees and taxes are provided for goods re-exported to the difference in the specifications under the conditions, deadlines and reservations determined by the Customs Administration.



Title IX

Internal transport
coastal navigation
Article Product-153 - are not subject to local or goods that have acquired this trait to pay duties and taxes, which move between the ports of the Syrian Arab Republic to the taxes and fees levied on import or export except for service charges under the conditions specified by the Customs Administration.

Product-Article 154 - Customs Administration meet stakeholder demands by giving them documents proving the performance of duties and taxes, or the completion of the statutory procedures or documents authorizing the transport of goods or walkable or possession and under the conditions that you specify.

Article Product-155 - if necessary transfer of national goods or that have acquired this trait of the internal area to another internal area, traffic through the territory of a neighboring country, the Customs Administration permits under the conditions that you specify.


Part X


First chapter

Exemptions

Product-Article 156. exempt from customs duties and other fees and taxes:

1. What is given to the president in his own name and for the presidency.

2. donations and contributions received by the legislative authority and the ministries, departments and organizations and bodies of the state, municipalities and grassroots organizations.

Customs Administration, defining the terms and procedures to be completed to take advantage of this exemption.
Chapter II



Exemptions diplomatic and consular

Article Product-157 - are exempt from customs duties and other fees and taxes reciprocity within the limits of this treatment and with the subjugation of a preview when appropriate knowledge of the Foreign Ministry.

1. What is given for personal use to the heads and members of the diplomatic and consular non-Syrian Arabs and foreigners working in the Syrian Arab Republic and is honorary listed in the tables issued by the Foreign Ministry and given to the spouses and children of minors.

2. imported by embassies, legations and non-honorary consulates for official use except food and spirits and tobaccos.

Must be of imports, which are exempted pursuant to this disproportionate sentences with actual needs and within a reasonable limit The Minister may limit some types of such imports shall be appointed on the proposal of a committee of representatives from the foreign, finance, economy and foreign customs administration and trade ministries.

3. What is given for personal use in compliance with inspection procedures of personal effects, furniture and household items for administrative staff (non-Syrians) personnel of diplomatic or consular missions, provided that the import duties within six months of the arrival of the beneficiary of the exemption and may extend this period for another six months the approval of Ministry of Foreign Affairs .

They give input timer to put their cars for a period not exceeding three years which can be extended with the consent of the State Department.

Exemptions referred to in this article shall be granted on the basis of a request from the head of the diplomatic mission or consulate as required by the case.

Article Article - 158. may not be disposed exempted things according to the above in the purpose for which it is exempted for, or waived only after notifying the Customs Department.

Not entitled to the customs duties and other fees and taxes if the beneficiary acted as relieved them pursuant to Article 157 after 4 years from the date of withdrawal of customs provided that the principle of reciprocity and if acted out before the expiry of this period entitled to the customs duties and other fees and taxes.

Acceptable cars in the exemption are subject to the following:

1. No one shall waive the car before the lapse of three years from the date of registration statement exemptions except in the following cases:

A- important member of the diplomatic mission or consulate beneficiary of the exemption in the country is finished. In this case, it does not grant any reduction in fees and taxes owed.

B car injury after recording the statement of exemption incident makes it unfit for the use of the diplomatic or consular member in this case, if approved decreased value of the car when the accident because of import by 50% or more specific duties shall be reduced by the equivalent of this percentage.

C - sales from a member of a diplomatic mission or consulate to last and requires in this case that the assignee shall be entitled the right of exemption if the car is in the development of the exemption, and the only public assets shall be applied in this regard.


3. If you were to waive the car after the expiry of three years from the date of registration of the statement of exemption shall be treated as follows:

A. If the waiver was no reason to end the mission in the country, the car is subject to all taxes fees.

B. If the deferral from the car on the occasion of the task owner diplomatic or consular in the country, the end shall be granted exemption from the provisions of Article 21 of this law is relatively a reduction in customs duties quality when its presence by half for the first three years and the rate of one-sixth for each subsequent year or part If more than six months, provided the reduction in all cases, not exceed 75% of the customs duties quality.

The tariffs relative and other fees and taxes, remain at normal rates Mtojbh window.

4. Can the administrative staff who have benefited from the temporary admission to put their cars on the expiry of the deadlines granted or the end of the mission due to transportation or other either waived for those who benefit from the right to the exemption or timer input and either re-exported or to perform full duties and taxes for them.

In all cases, the competent minister may issue a decision that restricts the purchase of cars that are meant waived locally after the end of the reasons for exemption or acceptance of the temporary entry status in one of the public institutions or public sector that the decision includes how to determine the allowances of purchase.

In all cases where entitled to the fees and taxes and what is stated in this article the value of things and rates window fees based on registration of the detailed statement given to the performance of duties or taxes owed them.

To the point of benefiting from the exemption may not deliver ceded things only after the completion of customs procedures and give a license for extradition from the Customs Department.

Article Article -159 - the right of exemption for the individuals benefiting from it under Article 157 of the Act from the date of commencing their jobs at the official duty station in the country.

Article Article - 160 - shall not be granted privileges and exemptions set forth in the articles (157 and 158) of this Act unless the State of which the diplomatic or consular mission or its members legislation that would give privileges same exemptions or better, including the Syrian Arab missions and its members, in this case, the privileges and immunities granted to the extent of which is applied in the country concerned.
Article Product-
161 - on each employee of the diplomatic or consular corps, or those who work in these diplomatic or consular missions and had already benefited from the exemption of what, to submit by the Foreign Ministry when being transferred from the country's list of household and personal needs, and the car with luggage that It has already entered into the customs Department to give a license to draw them and it has to take place in order to detect it when appropriate, provided that this is done to know the State Department.
Chapter III


Military exemptions

Article Article -162 - are exempted from customs duties and other fees and taxes are imported to the army and internal security forces (police - Public Security) of ammunition and weapons, equipment and means of transport and clothing.


Shall be sold from customs duties and other fees and taxes, and are being sold these imports or waived after use or condition not fit for use under the conditions set by the Minister of Finance in agreement with the competent minister and interpreted the sales price to the public treasury.
Chapter IV


Personal pleasure and furnishing

Article - 163 - excluding autos, are exempted from customs duties and other fees and taxes.

1. personal effects and tools and furnishing, private persons arriving for permanent residence.

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

3. furniture and personal belongings that were previously exported when they returned with the owners, who is the original place of residence is the Syrian Arab Republic.

Decree determines the extent of the inclusion of the exemption contained in this Article, reservations and conditions that must be provided to him.
Chapter V


Returned goods

Article - 164 -

Shall be exempted from customs duties and other fees and taxes:

1. returned goods, proved explicitly local originating and former hard-exported, provided it meets the fees and taxes that have already refunded upon export.

2. goods and unwrapped gained local capacity to perform duties and taxes, which are issued temporarily and then re-imported.

(B) The goods exported temporarily for finishing or repair or for any other business, it leads other fees and taxes in accordance with the fees to be issued in this regard.

C can benefit goods mentioned in paragraph 1 of this article to recover the duties and other taxes that have already been paid when they are exported as part of the provisions of the laws in force.

Customs Administration determines in agreement with the Ministry of Economy and Foreign Trade, conditions, reservations and deadlines that must be provided to benefit from the provisions of this article.
Chapter VI


Different exemptions

Article Product-165 - are exempt from customs duties and other fees and taxes under the conditions and reservations specified by the Customs Administration.

1. Commercial samples.

2. supplies and materials, fuels and lubricants and spare parts and equipment necessary for the ships on the high seas and aircraft and what is required for the use of passengers and crew on foreign trips every so treatment limits likewise.

3. advertising materials and items intended to advertise.

4. Personal things naked from any commercial character Kaloosmh sports and scientific awards.

5. means of rehabilitation and movement of the disabled within the stomach of the Ministry of Health Conditions.

Article - 166 -

Shall be exempted from customs duties and other fees and taxes grants, donations and gifts received by the following entities, which are the construction of facilities and processing requirements and the exercise of their functions.

v mosques, churches and monasteries.

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


v orphanages and shelters, nursing homes and charities.

v hospitals, clinics and health centers, government or third-party charity providing services for free.

v institutions and firefighting regiments of the state and municipalities.

As imports of these entities are exempt for the purposes described from customs duties and other fees and taxes if there is no local production similar to those imports. Also benefit from some of these exemptions hospitals, clinics and health centers intended for treatment or hospitalization or rehabilitation or special health education or health belonging to associations or cooperative, or the popular organizations.

Determine the products for which there is an equivalent in domestic production decision of the minister and subject imports from construction kits and equipment to draw Adel control 5% of their value.

B decree determines the extent of the inclusion of the exemption provided for in the preceding paragraph of this article and exceptions to it and the conditions that must be provided to him.

Article Article - 167 - are exempt from customs duties and other fees and taxes and the requirement of reciprocity:

A Spare parts officially licensed aircraft parts, tools and the necessary hardware.

B supplies and fuel consumed or supplied by ships, trains and restaurants from abroad, aircraft officially licensed.

Customs Administration determine the extent of coverage of this exemption and the conditions for granting and reservations.

Chapter VII

Common provisions

Material - 168 - provisions of the exemptions set forth in this section apply to the things covered by the exemption, whether imported these things directly or purchased from customs warehouses, stores or free zones subject to the requirements laid down by the customs administration in the process of luggage and tools of personal and household furniture and automobiles .

Material - 169 - exemptions issued independent legislative provisions of this law are applied in accordance with the contents of these texts. In all cases, it may not be disposed things that are exempted under the legislation referred to in the preceding paragraph or under this law only within the provisions contained in Article 158 of this law, unless there is a special provision to the contrary.



Door atheist ten

Service charges

Material - 170 -

A cargo placed in the yards and warehouses subject to customs control for storage and porterage fees, insurance fees and other services required by the storage of goods and Mayantha operations are subject.

Shall not in any way that the storage fee Almtojb exceed half the value of the goods on exit from the customs.

Meet these fees, authorities designated by the window texts for this purpose in accordance with the rates and rules set forth in these texts.

B can also be subject merchandise, as appropriate, to draw Altersas, forgery and sealing and analysis.

Determined by a decision of the Minister, the charges referred to above rates and conditions met and cases reduced or exemption and the amount of fees commensurate with the services.


C - determined by a decision of the Minister, some of the publications provided by the Customs stakeholder management values.

Material - 171 - prescribed by the minister overtime carried out by customs officers and men Dhabttha and users in non-working hours wages.

This resolution contains rules to meet what it's worth on the stakeholders and determine compensation of employees outside of working hours.

Material - 172 - do not enter values ​​and wages fees set forth in the preceding two articles within the scope of the exemption or refund the fees referred to in Chapters VIII and X of the Act.

Section XII
Customs brokers

Article
material - 173 - accept the declaration of goods in the Customs Department and do customs procedures, either for import or export or other customs of the situation of:

1. The owners of the goods or their employees authorized by them and who meet the conditions specified by the Customs Administration.

2. licensed customs brokers.

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

4. workers in the state who have called for this purpose in accordance with the regulation issued by decree.

Article - 174 - must submit permit delivery of the goods by the persons mentioned in the previous article.

The endorsement and delivery to the name of the Savior of customs user or owner of the goods, then considered a mandate to complete the customs procedures and the responsibility of the customs as a result of the delivery of goods to the delivery appeared to him permission.

Article - 175 - A customs broker is any natural person humiliate the preparation of the customs declarations, signing and submission of Customs and the completion of the special clearing the goods for the account of others actions.

Article - 176 -

(A) No person may naturally practicing customs clearance only after obtaining a license from the Director-General and to the following conditions:

1. it is Syria five years ago enjoy full civil rights, or is in the Syrian government.

2. be a campaign degree in law or business or economic sciences with the exception of the customs officers who are in the first episode.

3. have not convicted of any misdemeanor or felony.

4. would not be working in the state who ended their services for disciplinary reasons.

5. To succeed in a written contest unannounced and identifies materials and conditions and the declaration of successful where the names of the decision of the Director-General, entitled The Director-General excluded from the contest customs of those who staff the condition they are in the first episode, except that no less for their services in the customs department for five years.

6. The Minister determined by a decision from him:

1. terms of practicing the profession and determine the customs transactions wages.

2. Disciplinary Commission considering disciplinary infractions customs brokers.

(B) imposes the right of customs brokers offenders and commensurate with the offense committed one of the following disciplinary sanctions:

v alarm.


v blame.

v warning.

v temporary cancellation of customs brokers schedules for a period not exceeding two years.

v prevented from practicing the profession altogether.

All without prejudice to the exposed Customs brokers from civil or criminal provisions in accordance with the provisions of this law and the laws in force.

C impose disciplinary sanctions, with the exception of temporary capital write-off for more than a year and the death prohibition from practicing a final decision from the Director General on the report from the department director and head of surveillance specialist and Secretary.

The penalty temporary write-off for more than a year as well as the prohibition of the death of practicing the profession imposes final decisions of the disciplinary body and accept the decisions of the disciplinary body appeal to the Civil Court of Appeal in Damascus within ten days from the date notified Tfahimha or whether prima facia.

And issued appeals court decision concluded.

D Ergn decision of the Director-General of the customs broker from customs brokers table name and is prohibited from practicing the profession of clearance in the following cases:

1. has the Syrian Arab citizenship.

2. lost civil capacity.

3. judged outrageous offense.

4. writing to express a desire to leave the profession.

5. absence from practice for a period of two years disjoint. Without the written consent of the Director-General.

6. absence from practice for a period of four years is connected without the written consent of the Director-General.

E continue to practice the profession Customs brokers who practice the profession on the entry into force of this Act and all its provisions apply to them.

Section XIII

Customs officials the rights and duties

Article - 177 - is the customs officers with respect to their work of the Judicial Police, is also the men customs department of public powers and the Judicial Police and within the limits of their competence.

Men are not being prosecuted criminally customs officer before the courts for crimes arising from the post only after the approval of a committee formed by the Minister of Justice in the following form:

· A judge on behalf of the grade not less than a year as President lawyer






· Judge his degree at least a rudimentary judge member






· A representative of the Customs Administration rank of at least director named general manager member








In the case of flagrante delicto is up prosecution directly. And it gives the Director General of Customs officials and the customs officer, when appointed, a mandate to serve and they have to carry him when they work and Abrsoh the first request.

Customs and police officers Dhabttha divided at the start of their appointment the following oath:

Before the Court of First Instance or the Magistrate's Court in the region that have been appointed in:

"I swear by Almighty God that I job duties honestly and impartially and secretariat"


Article Product-178 - the civil and military authorities and the Internal Security Forces to provide for customs officers and men Dhabttha all the help to do their job whenever they ask for it, as must the customs administration lend their support to other departments.

Prosecute men party may not be before the courts penal offense arising out of Occupation in the gallery acting on anti-smuggling, according to the provisions of Article 177 of this law.

Article Article -179 - are allowed to carry weapons to the men of customs control and customs officers who require that the nature of their business.

Define these categories of staff from non Men customs officer's decision to the Director-General after the approval of the Minister of the Interior.

Article Product-180 - on each employee in the customs or the customs officer position for any reason was leaving to return promptly once in the custody of the mandate and the records and equipment and others to the competent authority.



Door fourteenth

First chapter

Customs zone

Article Article - 181 - subject to the provisions of the customs zone, and the specific prohibited goods and goods subject to exorbitant fees and others appointed by the Director-General of the decision published in the Official Gazette.
Article Product-
182 - The goods subject to the provisions of the customs zone is required to move them inside to be attached to a bond transfer give the Customs Department in accordance with the conditions specified by the Department of Customs and can also limit the acquisition of goods subject to the provisions of the customs zone at certain places the decision of the Director-General, It is prohibited with the exception of these places there is no store of goods mentioned.

Is by virtue of the store's whereabouts packages (large and small) or other parcels when the bales can not justify its existence legal documents.

Customs Administration determines ordinary needs that can be acquired within the customs zone for consumption purposes.

Article Product-183 - is the transfer of goods subject to the provisions of the customs zone or possession or circulation within the Almtaq unsystematically as import or export of smuggled goods as may be subject to the provisions of the scale in the import or export directory money to the contrary.
Chapter II


Investigation of smuggling

Article - 184 -

A customs officers and men Dhabttha entitled for application of this law and the fight against smuggling that they inspect the goods and means of transport as part of the regular border drawn by the Customs Administration in accordance with the provisions of this Act and laws.

(B) The screening of people are on the border in case of entry or exit, in accordance with rules set by laws and regulations, and otherwise there may be investigated bodied persons except in the case of flagrante delicto or installer initial minutes of news.

(C) The driver of Transportation to implement commands put to them by Customs officers and men Dhabttha who are entitled to use all necessary measures to arrest and transport means when their drivers does not respond to their orders, and take into account the texts and regulations in force.


Product-Article 185 - for customs officers and men Dhabttha right to get aboard the ships in local ports, or those entering or leaving such. And remain there until the entire campaign emptied and order to open the windows of their rooms and the ship and its coffers and packages loaded therein and affix stamps under the lead of goods restricted or subject to exorbitant fees and banned specific and demand shipmasters highlight list of such goods when entering the harbor.

Article Article -186 - Customs officers and men Dhabttha right onto vessels in the customs zone for inspection or presentation of the cargo (manifest) and other required documents under the provisions of this law and have the right in the case to refrain from providing documents and they do not exist or suspected the presence of contraband or prohibited certain goods, to take all necessary measures, including the use of force to control goods and lead the vessel to the nearest port customs measures.

Article Product-187 - can be made to investigate smuggling and seizure of goods and customs offenses on all goods within the following conditions:

1. In brokers land and sea range.

2. campus in customs and in harbors and airports, and in general, all subject to customs control, including real and fictitious own warehouses places.

3. bands outside brokers land and sea when the follow-up of smuggled goods and hunt chase continuously if within the range seen in the development of inferred that they are intended to smuggle.

The goods subject to the fees of non-prohibited goods designated Pollack prohibited goods and other goods subject to fees prohibitive conditions shall be met for an investigation of the stone of goods and irregularities outside the places specified in paragraphs (1, 2.3) to be among customs officials evidence of smuggling, according to the laws The regulations in force are required to prove that the minutes of the initial.

The specific prohibited goods or goods prohibited or subject to the exorbitant fees that are not able or Haisoha Nagulwha prove imported regulars various means of proof determined by the Customs Administration, are considered as imported smuggling, unless the contrary is proved.

Exempted from the provision of this article personal things used to be determined by a decision of the Director-General.

Article Product-188 - the right for customs officers and men Dhabttha when assigned the investigation to familiarize themselves with the shipping documents, lists, correspondence, commercial contracts and records and all documents of any kind, relating directly or indirectly to the customs operations, and to put their hand out when necessary, the need to the investigation, at any point was linked to customs operations.

On these bodies to keep records and documents for a period of five years.

Section XV

Customs issues

First chapter

Achieve objectionable

Article Product-189 - the achievement of smuggling and customs violations minutes of crimes adjust the regulated according to the specific assets in this law.


Article Product-190 - regulates two seizure report at least from customs or from men Dhabttha or other workforce.

Must organize seizure report on the offense or crime of smuggling discovered there was a barrier and traveled the initiative immediately after its removal.

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

Article - 191 - The seizure report:

v place, date and hour organized letters and figures.

v organizers and the names and ranks of their business.

v offenders or those responsible for smuggling and characteristics, occupations detailed addresses and places of selected names whenever possible.

v Seized goods, kinds and descriptions, quantities, value, fees and taxes are prone to loss whenever possible.

v goods survivor of the booking to the extent possible to know or inferred.

v Detailed facts and views sensory and testimonies of violators or those responsible for smuggling and witness statements in the event of their presence.

v legal materials that are applicable to the offense or crime of smuggling whenever possible.

v presence of the violators or those responsible for smuggling when making inventory of the goods or unwillingness to do so.

Recited seizure report violators or those responsible for smuggling present and proves it in the record supports the signing or the footprint thumbs refrained referred to in the record. In their absence pasted on the door of the customs office.

v date and time of the completion of the organization of the seizure report.

Article Product-192 - is a seizure report prepared according to the two preceding articles steady until proven forgery of the material facts inspected by organizers themselves, in the application of this law.

What is contained in the minutes of a disciple of the statements and representations and information issued by third parties not this be a lecturer installed except for the fact that they occur and remain affidavits and declarations and information contained therein are to prove the opposite.

Not considered a formal deficiency in the seizure attended a reason to kill it unless the shortfall relates to the material facts.

If necessary investigation of the violation or incident of smuggling performing procedures or get any other information from outside the country, the disciple who regulates it according to the former assets have probative force are to prove the contrary means legally admissible.

Article Product-193 - can investigate the smuggling of customs violations by all means of proof and must not be the rub that part of the basis for that book of goods within the customs or outside the scale does not prevent the achievement of the offenses and the smuggling of goods provided by the customs data that have been detection and clearance, without any note or reservation of the customs of the customs refers to the violation or crime of smuggling.


Article Product-194 - makes an allegation of forgery written statement to the customs court no later than the first session, which formed the litigation and begin the court to consider the merits of the case and in objection to the decision of fines.

If the plaintiff is unaware of forgery writing can estimate the oral statement to the court and the author set it and signed with the President.

Customs court consider the allegation of fraud, including possible speed and it if necessary to transmit the prosecution of fraud to the competent judicial authority to decide where and when it considers the issue of customs Mstokhrh.

If it is proved exactly Annan forged in whole or in part, the court shall rescind or correct it if the plaintiff lost his claim of fraud, sentenced to a monetary sanction in favor of the customs ranges between 200 and 2000 two hundred thousand Syrian pounds.
Product-article
195 - may regulate the minutes of adjusting Total consolidated a number of irregularities when they do not exceed the value of the goods in each SP 100 as part of the border and instructions laid down by the Department of Customs and may be sufficient to confiscate these goods for calculating customs decision of the Director-General or mourn, nor accept any way of review methods are the owners of these goods did not prefer to pay customs duties and other fees, taxes and penalties owed.
Chapter II


Precautionary measures

First section

Custody

Article Product-196 - is entitled to the organizers of the seizure seizure of goods subject of the offense Minutes or offense of smuggling and things used for concealment and transport, as they are entitled to put the hand over all documents in order to prove the offenses or smuggling and to ensure that duties, taxes and fines.

Decision of the Minister based on the proposal of the Director General reserve funds violators and those responsible for the smuggling of movable and immovable property to secure the duties, taxes and fines and forfeitures according to the applicable provisions may be.

Article Product-197 - may, if necessary, to the customs administration's decision to the Director-General - to ensure the rights of the Treasury - to put insurance on algebraically payers or their sponsors funds under the conditions specified in the applicable laws.
Section II


Remand

Article Product-198 -

(A) shall not remand only in the following cases:

1. In the case of smuggling or what is known in his reign.

2. When do reluctance that hinder the achievement of the offense or crime of smuggling.

3. When feared the escape of persons or Twaarham vented penalties and fines and compensation that can be judged by them, and determine cases by ministerial decree published in the Official Gazette.

(B) issued arrest decision of the Director-General or his authorized representative of the public prosecutor and competent Anyone arrested a customs court within 24 hours.

The Director-General may be extended for a similar notice and for once after the approval of the public prosecutor if the need for the investigation so require, provided that referred to the detainee to the customs court once the investigation of the Court to decide the arrest referred to it or leave or to release him after his arrest on bail determined or without bail.


Can be appealed to the Court within twenty-four hours to start against the detainee and the Customs Administration of the date of the notification Iqk appeal to the court which issued the decision to allocate it to the Court of Appeal - Criminal Chamber - its customs court center.

Court of Appeal in the decision appealed consider without eliminate rivalry and the decision shall be concluded.

(C) The authority decided to remand terminated before applying to the customs court on bail does not exceed the amounts that may be ruled out with or without a reasoned decision.
Section III


A travel ban on violators and those responsible for the smuggling

Article Article -199 - are entitled to the Director General or the Director of the department to ask the competent authority with offenders and those responsible for the smuggling from leaving the country in case of insufficient reserved to cover the fees, taxes and fines of things.

A medicine or repealed the ban if the offender or responsible for ensuring smuggling accepted by the customs administration equivalent amounts that may be claimed by.

(B) if it is found later that retention money is enough to cover these amounts.
Chapter III


Pursuits

First section



Prosecution administratively

A = prosecution under collection orders.

Article - 200 - The Director-General or the Director of the department to issue a collection of collection of fees, taxes and fines by the Customs Administration collects no matter what kind of these taxes, fines and required to issue collection orders to be religion: decisions

1. a fixed amount owed performance pledges or instruments settlement.

2. That charge falls short of its performance after being warned payment within ten days.

Article Product-201 - the taxpayer to object to the collection orders before the customs court within fifteen days from the date of notification, but that does not stop the execution, unless performed the claimed amounts insurance.

B = prosecution under fining decisions:

Article Product-202 - The Director-General or his authorized representative and within your specified by the Customs Administration to issue decrees a fine and confiscation, according to the BIS concerning customs offenses that are not punishable with imprisonment requires that does not exceed the value of things confiscation and fines specified together in this guide the amount of law (500) SP

Of these decisions to the offenders or their representatives in accordance with the due process of law if it did not object to the customs court within a period of fifteen days become concluded and have the power of judicial decisions and get the amounts included in these decisions all legal means.
Section II


Prosecution

Article Product-203 - may not be to raise the call in customs offenses only upon the written request of the Director-General or department manager.
Chapter III


Fall right of prosecution

A - the settlement in a way reconciliation


Article Article -204 - Director-General or department director according to the manual adjustments to hold settlement irregularities before instituting proceedings or during the consideration or after the verdict and before the acquisition of capacity concluded and it completely or partially replacing the sanctions and customs fines stipulated in this Law a cash fine of not more than 5% in cases of bona fide and not less than the proportion of 25% in the other cases, the minimum total customs fines lead in addition to the amount of fees and tax implications.

May include re-settlement contract goods reserved transport, objects and media that have been used to conceal the offense in whole or in part and should take into account the limitations required by the window texts.

Compromises made, or which increase the value of the goods where the 00,025 Syrian pounds, or more than the fees prone to loss on 00,010 Syrian pounds to the Minister's approval is subject.

Minister shall issue a decision by him to guide adjustments shall be published in the Official Gazette.

Article Product-205 - the general manager or director of the department to hold a settlement with all those responsible for the violation that with Some of them get, and in the latter case to determine with respect to both of them of the amount of customs fine to be paid by their responsibility and keep all the sanctions and what remains of the fine customs owed the responsibility of the settlement were not covered by the contract.

Article Product-206 - taking into account the implications of the settlement set forth in the applicable laws to be settled in the application of this law, the following effects:

A drop customs fine.

(B) drop the monetary penalty provided for in other laws in force.

B - to waive irregularities

Article Product-207 - The Director-General or his authorized representative to exceed irregularities when there are justifiable reasons, either before the case was before the customs court or during consideration at all stages of litigation or after the verdict and becoming a totally with the exception of the prison sentence that was issued by final judgment.

In waive irregularities that increase the value of the goods for which 00 025 SP or increase fees exposed them to loss on 00 010 SP require title approval of the minister. In all cases not be justifiable reasons only what was connected to bona fide cases travelers regarding personal use, or to the public interest in issues of public bodies and the public sector and the common and popular organizations.




Chapter IV


Responsibility and solidarity

First section

Civil liability

Product-Article 208 - have civil liability in the application of this law, the availability of the material elements of the offense may not be in good faith payment.

However, it relieved of the responsibility of proved that he was the victim of force majeure or a sudden accident and also proved he did not commit any of the acts that made up the offense or was the cause of their occurrence or led to the commission.


Article Article - 209 - include civil liability in addition to the offenders as actors native, interveners and the owners of the goods infringing partners, financiers and guarantors and mediators clients and Almtbuaan and carriers, possessors and users and senders of goods both within the limits of its responsibility to the occurrence of the violation.

Article Article -210 - Subject to the provisions of Article 208 of this law that the owners and investors, shops and private places where the goods are placed the subject offense officials by the shop owners and public places or Msttmroha or workers where, as well as modes of public passenger transportation and drivers and assistants owners understand Officials unless they prove not aware of the presence of goods subject of the offense and lack of interest, directly or indirectly them to do so.

Article Article - 211 - be employers or carriers of goods responsible for the acts of their employees, and all employees for their interest in respect of fees collected by the Customs Department, fines and forfeitures provided for in this law.

Product-Article 212 - have guarantors officials themselves judged for asking them committed people and so to pay fees and taxes, fines and other amounts owed by the limits of their guarantees.

Article Article - 213 - Customs brokers responsible for the irregularities that have committed in the customs declarations and the offenses committed by them Mstkhaddmohm commissioners. The pledges made in the customs declarations do not ask them only if they made or guaranteed the Mtaadiha.

Article Product-214 - guardians asking for offenses committed by minors limits stipulated by the Civil Code, The interdicted them and recommended him Vttertb responsibility in them and they are represented by the custodians or guardians.

Article Article -215 - The heirs are responsible for the performance of the amounts of the deceased within the limits of the share of each of them from the estate.

Article Product-216 - to those affected by the provisions of this chapter Go to the cause of the damage to them in accordance with the general rules.
Section II


Solidarity

Article Product-217 - you get the fees, taxes and fines or sentenced them jointly and severally from offenders or those involved in smuggling, according to the assets used in the collection of public funds and be goods and means of transport when they exist or booked a guarantee to meet the required amounts.
Chapter V


Due process

First section
Customs court


Article - 218 -

A while retaining the authority competent criminal courts in accordance with the provisions of the applicable laws and customs courts shall consider the customs offenses, and consists of a full-time judge, the arbitrator grade not less than primitive judge named by the Minister of Justice.

(B) These courts occur and determines the place and the circle of competence by the Minister of Justice after the approval of the Minister of Finance based on the proposal of the Director General to bring about.

(C) customs court considered highly Court of First Instance.


(D) of Civil Procedure followed this Court applied in the Court of First Instance in everything not provided for in this law.


Section II


Jurisdiction of the Court

Article - 219 - A - specializes in customs dismissal Court as follows:

1. Consideration of the disputes arising from the application of the provisions of this law.

2. Consider the cases related to customs offenses, including getting customs duties and other fees and taxes collected by the customs administration, as well as fines and forfeitures related to them.

3. Consideration of the objections to the collection orders pursuant to the provisions of Article 201 of this law.

4. Consideration of objections to the decisions of fines pursuant to the provisions of Article 202 of this law.

B - also remains the prerogative of the court to consider the urgent matters at all that is within their competence and are applied in this case urgent assets contained in the Code of Procedure of the window.
Section III

Notifications


Article Product-220 - being for customs officers and men Dhabttha to organize themselves and to attain the invitation and all papers relating to memorandums of customs issues, including the collection of fines and sentences and communicate decisions.

Article Article - 221 - are reported in accordance with the specified in the Code of Procedure of assets subject to the following conditions:

1. If the non-required notification venue chosen residence or place of work after the date of seizure right Minutes without informing the Customs Service in writing or if it gave the dissenting title being reported Balalsaq on the place of residence or place of work the last two or address in the panel competent customs office announcements and proves that the minutes Adjust.

2. If the required notification unknown or undisclosed home and the value of the goods subject of customs violation of not more than 2,000 Syrian pounds being reported Balalsaq in the board of the Court customs tariff specialists and department and prove that the minutes of tuning.

If the value of the goods exceeds the amount mentioned is being reported Balalsaq on the board of the Court and the customs department and advertising in the daily newspaper and prove it also adjust the minutes.

Prove incident reported Balalsaq minutes of the site of two customs officers or men Dhabttha.


Section IV



Ways to appeal
Article - 222 - A - judgments of the customs courts within its jurisdiction be subject to the appeal procedures set forth in the Code of Criminal Procedure, and his ways and his appointments taking into account the following:

1. If concluded sentenced to no more than five hundred of SP including all forfeitures value.

2. In the first-class and accepted the appeal by way of appeal without veto if ruled by more than five hundred pounds and not exceeding three thousand pounds. The issue of Appeals ruled in this case is concluded.

3. The subject of all the remedies provided for in the Code of Civil Procedure, with less than that.


B - If you do not submit the appeal within deadlines judgment becomes concluded.

Article Product-223 - in addition to the fees and insurance required by the window texts are not responsible for the offense may be challenged in the judgments of the court if they are related to prohibited substances or prohibited assigned only after the deposit of an amount equivalent to one tenth the value of goods subject of the offense that does not exceed the amount of insurance 25000 SP does not accept the appeal unless it is accompanied by the receipt proving the deposit of this amount.

If the plaintiff lost his lawsuit calculates the sum insured of the principal amounts of sentence or owed under the settlement agreement.

Article Article - 224 - The judgments of the Court of Appeal on the appeal submitted to it are always considered prima facia.




Section V


Miscellaneous Provisions

Article Article - 225 - Customs Administration remains a beneficiary of the exemption provided by the Stamp Act, the judicial fees and insurance are also exempt from the sponsorship provided howsoever caused.
Chapter VI


Implementation

First section

Force accelerated

Article - 226 - A - customs access accelerated in the following cases the court shall:

1. If you adjust the perpetrator red-handed smuggling and the value of the goods more than 1,000 Syrian pounds.

2. If the goods Almehrbah drugs or weapons of war or ammunition whatever their value.

B - The court may control access accelerated at the request of the Director-General or his authorized representative in cases where people fear the escape or smuggle their money, or when there is no fixed residence for them.

However, it can access the accelerated doomed to appeal urgent self before the Court of Appeal (Civil Chamber) requirement to provide guarantees to ensure the implementation of the judgment of the Court.

Article Article - 227 - The ruling eliminates accelerated access to notify the debtor notice and consider overall speed court in cases provided for this law and other laws on sentencing where urgent self.

Article Article - 228 - primitive customs court applied tariff contained in the judicial fees and insurance, issued by Legislative Decree No. 105 of 1953 and its amendments.






Section II


Implementation of decisions and collection of fines and

Article Product-229 - Implementation of collection orders and fines, as implemented in the judgments of the customs offenses after becoming concluded all means of execution on the charge of movable and immovable funds according to the legal origins of the window.

Article Article - 230 - if you can not collect the amount assessed or adjudged in favor of the customs enamored movable and immovable funds can resort to imprisonment to collect those amounts with a rate of one day for every ten pounds of Syria did not get. It shall not in any case exceed the duration of the imprisonment of one year for each rule or decision on the unit.

Reduce the fine customs owed the equivalent of actual period of confinement.


Product-Article 231 - the right of Customs to ask the limits laid down in the previous article re-imprisoned convict who was released, and in the case of non-settlement contract or the performance as scheduled or doomed him.

Shall not exceed the extended confinement in all cases, the limits laid down in Article 230 of this law.

Article Product-232 - The imprisonment provided for in Article 230 does not affect the right of customs duties and taxes owed in the remaining amounts of the customs fines and Balmassadarat scheduled.

Article Article - 233 - may be executed in custody decisions and subpoenas issued by the competent authorities and inform the executive notifications by customs and police Dhabttha staff.

Chapter VII

Customs offenses and Gramadtha

First section
General provisions


Product-Article 234 - Fines and forfeitures tariff stipulated in this Law, a civil compensation of Customs.

Article Product-235 - when multiple offenses entitled to the fines for each violation separately and only the severest fine if the offenses are linked to each other does not accept retail.

Article Product-236 - is intended graphically wherever it appears the text on the imposing customs fines given by them, customs duties and other fees and taxes collected by the customs, which are exposed to loss fad.

Article Product-237 - with the exception of cases which are deemed as smuggling and covered by Article 263 of this law, imposed for violations set forth in the following sections of this chapter fines specified.
Section II


Situation in the consumption data breaches

Article Article - 238 - impose a fine of three times the fees to four times the fees for infractions situation data in the following consumption:

1. offending statement in the type or origin or source.

2. offending statement, which verifies that the true value of more than ten percentage exceed one tenth of what is unauthorized or 1/20 of the weight or number or measurement.

Article Product-239 - a fine of 100 Syrian pounds to impose 205 Syrian pounds for each of the other offenses to the data situation in consumption is covered by provisions of the preceding article.
Section III


Export data breaches

Article - 240 - A - impose a fine of three times the fees to four times the fees for the following offenses export data:

1. offending statement in kind.

2. offending statement, which verifies that the real value increase by more than ten-tenth of what is unauthorized or 1/20 of the weight or number or measurement.

B - a fine of half the value to be imposed, such as the value of the export data breaches that could lead to the elimination of export and re-running the pieces and leave it in the following cases:

1- offending statement in kind.


2- offending statement, which verifies that the real value increase by more than ten-tenth of what is unauthorized or 1/20 of the weight or number or measurement.

Article - 241 - impose a fine of three to four times the fees for the likes of the recovered data export violations that would lead to benefit from the recovery of fees without the right amount exceeding 50 Syrian pounds.

Article - 242 - a fine of 100 pounds to 250 to impose see all of the irregularities export data are not covered by the provisions of the two preceding articles.
Section IV


Irregularities outstanding fees
conditions
A = Common Provisions:

Article - 243 - applies to irregularities outstanding conditions of the fees subject of Part VIII of the Act applicable provisions of data on irregularities in the same situation data consumption referred to in Article 238 of this law.

Article - 244 - to impose a similar fine as specified in Article 264 of the Act for violations of the sale of goods accepted the suspension of fees mode, or use outside the permitted or non-specific faces that have been made for her places, or customize to an end, stomach her or replaced or disposed of in an irregular manner by the media and the customs Department and provide regular transactions owed.

Article - 245 - a fine of 250 pounds levied to 1000 pounds for transporting passengers or cargo Samn country's automotive accepted commentator duties placed in violation of the rulers of the laws and regulations in force.

B = irregularities goods in transit (transit):

Article - 246 - imposed for violations of the delay in the provision of goods sent in transit to the office of exit or to the inner office of destination after the expiry of the deadlines in a fine of 50 pounds of data to 100 pounds for every delay or part of a week that does not exceed a fine the value of the goods.

Article - 247 - impose a fine of 250 pounds to 1000 pounds for the following transit infractions:

1. Provide specific certificates (necessary) for the discharge and the payment of transit data after the deadlines for it.

2. Cut bullets, buttons, removing the customs seals for goods in transit without preclude the application of the provisions of Article 263 of this law in the case of verification of the existence of a shortage of goods.

3. The change specified in the statement of goods in transit tract without the approval of the Customs Department.

4. breach any of the terms and conditions contained in the legal transit customs regulations that was not mentioned in the preceding paragraphs.

C = irregularities warehouses:

Article - 248 - imposed for violation of the provisions of the true and own warehouses and phantom fine of 250 pounds to 1000 pounds and get these fine of owners and investors warehouses.

D = infractions free zones:

Article - 249 - imposed for irregularities prejudice to the texts contained in the customs laws and regulations on the free zones, a fine of 250 pounds to 1000 pounds.

E = irregularities temporary entry and re-export:

Article - 250 - applicable provisions applicable to the situation irregularities in data consumption on the following Almkhafattan:


1. modify or temporarily admitted goods re-exported in whole or in part, of other goods.

2. failure to provide goods accepted temporary entry status of each request from the Customs Department.

Article - 251 - imposed for violations of the delay in the return of goods to be temporarily entered the expiry of the deadlines in a fine of 50 pounds of data to 100 pounds for every delay or part of a week that the fine does not exceed the value of the goods.

Article - 252 - impose a fine of 250 pounds to 1000 pounds for the following temporary admission irregularities:

1. Provide specific certification required discharge and settlement of temporary entry commitments or re-export after the statutory deadlines.

2. Cut bullets, buttons or the removal of customs seals of goods sent in re-export data without preventing it from applying punishable by penalties for smuggling and the like in the case of verification of the existence of a shortage of goods.

3. The temporary change specific to the presence of input goods places without the approval of the Customs Department.

4. Change the specific tract in a statement re-export without the approval of the Customs Department.

5. breach of any provision of temporary entry or re-export conditions other than those mentioned.
Section V


Irregularities manifest (manifest)

Article - 253 - impose a fine of twice the value of fees to three times the value of the goods and fees together for the following violations:

1. shortage unwarranted what listed on the cargo manifest or whatever takes its place both in the number of the packages or the contents or the quantities of goods Almnfrth. In cases where the value can not be determined and fees, levied for each package a fine of 250 to 2,000 SP SP

2. unjustified increase what is listed on the cargo manifest or whatever takes its place, and if it appears to increase packages that bear the marks and numbers themselves placed on other parcels considered the parcels in excess of those that are subject to a higher fee, or those covered by the provisions of prohibition.

Article - 254 - applies to irregularities manifest or whatever takes its place in relation to the value when their existence or gender or place of shipping provisions applicable to the situation irregularities consumption data referred to in Article 238 of this law.

Article - 255 - impose a fine of 250 to 1,000 SP SP irregularities statement following payload:

1. mentioned several sealed packages, a group in any way in the payload data or whatever takes her place as one parcel, taking into account Article 53 of this Law and Orders on containers and trailers.

2. Non-submission of cargo manifest or its substitute and other documents referred to in Article 38 of this Law, the input and output as well as the delay in the submission of the cargo or its substitute for the period stipulated in the same article.

3. there is more than one statement payload or whatever takes its place in the possession of stakeholders.


4. The absence of a regular cargo statement or whatever takes its place or the presence of cargo statement contrasting to the fact that the load.

5. Not having the manifest of the customs authorities in the place of shipment in the circumstances in which this notation must be according to the provisions of this law.

6. overlooked what should be included in the cargo manifest or whatever takes its place not mentioned in the two preceding articles.

7. postal import of closed packages or cans not afford regular cards contrary to the provisions of Arab and international postal agreements and legal texts of the window.






Section VI


Curfew violations and possession

(Wild - Navy - Air)

Article - 256 - impose a fine of SP 250 to 1,000 Syrian pounds for the following violations:

1. possession or transport within the customs territory of goods subject to this officer irregularly or in contravention of the content of the transport support range.

2. the ships carrying cargo for 200 tons maritime transport of goods restricted or prohibited under the exorbitant fees or prohibited assigned within the marine customs zone whether Ozkrt in the cargo manifest or did not remember, or switch the point of functioning within range is arising from the emergency freely or circumstances Force majeure.

3. ships or aircraft landing and parking or other modes of transport Pollack in their designated places and authorized by the customs fees.

4. leave the ships, aircraft or other modes of transport port or customs of the campus without authorization from the Customs Department.

5. docking of any load was and landings at ports or airports is prepared for that and in the non-marine emergency or force majeure or in these conditions without so they can be to inform the nearest customs office to do so.
Section VII


Sporadic irregularities

Article - 257 - A - impose a fine of 250 pounds to the (2000) pounds for the following violations:

1. Non-submission of the original invoice described in Article 36 of this Law or provide documents or documents in violation.

2. The transfer of goods from one means of transport to another or re-exported without a statement or a regular license.

3. Load trucks, cars or other modes of transportation or unloading cargo or withdrawn without authorization from the Customs Department or the absence of its staff or outside the specified hours disciplined or contrary to the conditions determined by the Customs Administration or discharged in designated areas.

4. mentioned several sealed packages and the group in any way the statement as a unit. Subject to the provisions of Article (53) of the Act on the orders of containers and trailers.


5. disability customs officers from carrying out their duties and exercise their right to inspection and audit, inspection and failure to comply with a request by standing, or insults, threats and humiliation to them without preventing it from moving the criminal case against violators in accordance with applicable laws, and imposed the fine against all those who participated in this offense .

6. Not keeping records and documents and the like during specified in Article 188 of this Act or refrain from submission deadline.

7. Failure to follow customs brokers regulations that define and Jaibhm addition to disciplinary sanctions that can be issued in this regard in accordance with the provisions of Article 176 of this law.

8. earned him the shortfall in goods in customs warehouses after they have received an apparently proper condition.

9. goods survivor of the booking, which can not be identified value, quantity or kind without preventing the prosecution of the offense of smuggling.

B - impose a fine of 1,000 pounds to 5,000 pounds for violation ship loading or unloading or removing the goods without a license from the Customs Department or the absence of its staff or outside the specified hours a disciplined, or contrary to the conditions specified by the Customs or discharged in non-places allocated to it.

Article - 258 - impose a fine similar to what is specified in Article (264) of the Act for violations of the use of the things covered by the exemption or low tariff in the end or goal that imported from him or altered, sold or disposed of in an irregular and without prior approval of the customs Department and without providing regular transactions owed to dispose of them in an irregular and without prior approval of the customs Department and irregular transactions without providing positive.

Article - 259 - Except in the case mentioned in Article (241) of the Act, impose a fine of three times to four times the amount of duties and taxes recovered or attempts to recover without the right.

Article - 260 - impose a fine of 250 pounds to 1000 pounds for the following offenses if were not included in previous articles of this chapter.

1. evasion or attempted evasion of customs conduct transactions.

2. Failure to maintain the seals or buttons or lead topic on the parcel or transport or containers without leading to a shortage of goods or change them.

Article - 261 - impose a fine of from 100 to 1000 pounds for every other violation of the provisions of this law and implementing decisions did not want the text to impose a fine for them.
Chapter VIII


Smuggling and Gramath

First section

Definition of smuggling and the like

Article - 262 - Smuggling is to bring goods into the country, or removing them contrary to the provisions of this Act window and texts by the customs offices.

Article - 263 - considered smuggling exhibition application of this law, in particular the following:

1. not to proceed with the goods at the entry to the first customs office.


2. Failure to follow the specific legal and regulatory texts in the introduction of goods and reformatted roads.

3. Unloading or loading the ships contrary to the regulations on the beaches where not oblige customs offices or in the maritime customs zone.

4. unloading or loading of aircraft illegally outside the regular airports or for goods during air transport as opposed to the provision of Article 48 of this Law.

5. Not declaring at the Office of the input or output for incoming or outgoing goods without cargo statement including accompanied by passengers of these goods.

6. Customs offices exceeded without declaring the goods, which in the input and output.

7. goods unauthorized discovery in the customs office placed in caches that are specially fitted to hide them or in the gaps or spaces not usually designed to contain such goods.

8. Increase, decrease or switch without justifiable reason in the packages or the contents accepted in the situation suspending the duties the subject of Chapter VIII of this law discovered after the departure of the goods customs entry office.

9. lack of evidence determined by the Customs Administration to justify suspensions fees data subject of Part VIII of the Act.

10. Taking the goods from the free zones or customs warehouses or stores to the customs area without tariff treatment.

11. objectionable statements that are intended to import or export of certain banned or prohibited goods or restricted by false or fictitious or that are intended to import goods and export by way of manipulating the value to cheat on the amounts of cash specific provisions in the texts issued in this regard, and by forged or fictitious documents documents.

12. documents or forged or fictitious lists or affixing false marks intended to get rid of the performance of customs duties or other fees and taxes in whole or in part, or to bypass the provisions of prohibition or limitation.

13. The possession of prohibited goods designated or prohibited or restricted without providing evidence to prove their legal importation transfer.

14. The acquisition of goods subject to customs officer within this scale without a regular document-scale transfer.

15. Not re-importation of prohibited goods exported temporarily exported for any purpose whatsoever.
Section II


Fines smuggling offenses and the like

Article - 264 - impose a fine for violations of customs smuggling or what is also significant as follows:

1. four times the value to a six-fold for prohibited goods designated.

2. than twice the value of fees to three times the value and fees sins of the goods, prohibited or restricted.

3. than three times the fees to four times the fee for goods subject to the fee if were not prohibited or restricted to not less uncle of such value.


4. from 100 pounds to 250 pounds for goods that are subject to fees which are not prohibited or restricted.

Article - 265 - Customs confiscated goods Court governing the subject of smuggling or what it is considered as well as the control or the equivalent value when it is not booked these goods or survives a booking and may confiscate the means of transport, tools and materials used in smuggling, with the exception of ships, planes and trains what they were not designed or rented for this purpose or imposing a fine equivalent value when it is not booked or her survival in custody.

Article - 266 - decide wisdom customs confiscation of seized goods in flight smugglers or not to be inferred.

Section XVI

Sell goods

Article - 267 - A - to the Customs Department to sell the seized goods from the animals and perishable goods or leakage or was in a condition that affects the safety of other goods or facilities therein.

B - it may be licensed by the Director-General or his authorized representative selling reserved goods which are subject to a considerable depreciation.

The sale is based on a report showing the condition of the goods and the justifications to be sold without the need to notify the owners of the relationship, or waiting for a verdict from the customs court.

If a judgment of acquittal was issued for the return of the sales to the owners paid her remaining from the proceeds of Sales, after deducting the amounts spent them for safekeeping.

Article - 268 - A - on cargo owners to withdraw their goods stored in customs warehouses or in the backyards of the Customs campus and sidewalks during the maximum period of six months.

And the Customs Department to sell the goods that have passed the conservation statutory deadline.

B - apply the provision of paragraph (a) of this article on the deposits left by the passengers at the customs offices.

C - to the Customs Department to sell the goods of the species mentioned in paragraph (a) of Article 267 when present in the sanctuary customs through conservation set deadline if they exhibit signs of disease, corruption or harm the safety of other goods or facilities to prove it under record.

Prohibits owners of goods or their representatives in all the above cases, if not-announcing the Customs Department.





Article - 269 - The customs administration also sells the following:

1. goods, objects and means of transport which devolved administration of customs as a result of a judgment or settlement or written waiver or according to the provisions of this Act confiscation.

2. goods not withdrawn from the real and imaginary own warehouses within the statutory time limits specified provisions of Articles 105, 116 and 121 of this law.

3. goods and things meager value, which did not know the owners have not claimed by one during the storage period.

Article - 270 - can not result in sales that take place in accordance with the provisions of the previous articles to stay any proceedings holidays and damage to the Customs with the exception of a situation where an error has been committed obscene.

Article - 271 - A - The provisions of articles 267 268 269 of this Law shall apply to goods prohibited or restricted.


B - conducting sales set forth in the preceding articles auction and in accordance with the rules and conditions prescribed by the minister.

Goods, objects and pillows transport shall be sold from customs duties and other fees and taxes except drawing significance endures buyer.

Article - 272 - distributing and selling in the following order:

1. the sale expenses.

2. The expenses incurred by the Customs Department of any kind.

3. tariffs.

4. other fees and taxes according primacy in the history of the issuance of its own legislation.

5. conservation fees in customs warehouses of open and packaging, transport and porterage and others.

6. storage fee.

7. external transport fares when directed.

Determines the fate of the remaining amount as follows:



A = goods abandoned:

1. If the merchandise sold allowed to be imported on sale types construed remaining amount to stakeholders provided that demand it and fall of this right by prescription over-year from the date of sale, and it really becomes the public treasury and restricts its revenue.

2. If the goods sold of prohibited species or banned imported restricts the amount remaining revenue in the central treasury.

B = goods imported disciplined and ceded management of Customs:

Restricts the amount of residual income in the public treasury.

C = goods ceded to the customs administration under an instrument of reconciliation, or which shall be forfeited final judgment:

Distributes the remaining amount in accordance with the provisions of Article 274.

D = seized goods:

Taken the remaining amount secretariat awaiting return to those who deserve it or distribute it in accordance with the provisions of Article (274) depending on the fate of the customs violation.

Article - 273 - an exception to the Conditions of Sale set forth in this section are being sold goods prohibited or confined or restricted goods to destinations exclusively or other public entities and public sector entities or calculated in accordance with the conditions specified by the Minister's decision in agreement with the Minister of Economy and Foreign Trade.

Door seventeenth

Distribution of customs fines and forfeitures values ​​

Article - 274 - A - The share belonging to the public treasury than earned by the Customs Department of the amounts of fines and the values ​​of things, and goods and means of transport seized or abandoned under a contract settlement with a rate of 60% and deduct this share after the deduction of expenses, taxes and charges but before deduction of the share informants or thereafter as it determines in regulations prescribed by the Minister.

Distributes the rest to the checkpoints and their bosses and who assisted in the discovery of the offense or smuggling operations or complete the related procedures, and the existing anti-smuggling and social cooperation and savings and mutual fund activity and sports and cultural own customs management funds.

B - devolve to the Common Fund for a fine not exceeding 25 Syrian pounds.

C - prescribed by the minister of distribution rules assigned to those who benefit from this distribution and percentage.


Article - 275 - Notwithstanding the provisions of article / 272 / of the Act, the Minister may decision from him to organize the distribution of the proceeds of selling goods and means of transport confiscated in cases that do not get the fines or considered under regulation referred to slim and can not because of that reward informants and checkpoints .

Door eighteenth

Customs Administration privilege

Article - 276 - considered the demands of the Customs Administration from whatever source or type of outstanding debts and get by any other right of the debtor's principal or the sponsor or persons Aiian squatters under the law of the collection of public funds.

Door nineteenth

Obsolescence

Article - 277 - A - for one has no right to demand the recovery of customs duties and taxes before performed on the four years following the fiscal year during which he performed.

B - The insurance of all kinds turned to customs duties and other fees and taxes within the deadlines and conditions determined by the Department of Customs on customs documents, if stakeholders not through deadlines submission of documents and the completion of the conditions that enable the determination of this insurance mode. In all cases, may not claim the department surplus than was converted to customs duties and other fees and taxes (balance) after the period referred to in paragraph / a / of this article on the date of payment of deposits unless the delay is because of the customs administration or because of lawsuits filed before the courts.

Article - 278 - liberated customs administration and customs departments associated Five years later, on a year-finished, keeping records and receipts and evidence and other documents belonging to the years mentioned can not be obligated to highlight these records, receipts, statements and documents unless there are issues still under look.

Article - 279 - What did not result in legal texts window select leisurely obsolescence longer, out of date, the customs administration rights:

A 15-year-smuggling offenses in achieving or what is significant as well as from the date of occurrence.

(B) five years in achieving the other customs offenses, starting from the date of occurrence.

(C) 15 years for the implementation of the smuggling offenses rulers or what is significant as well, or the collection of fines and forfeitures imposed in other customs offenses, starting from the issuance of the penalization.

(D) 15 years for fees and taxes that have not received for any reason.

Door twenty

Transition and various provisions

Article - 280 - are entitled to the Director General that excludes public entities and public sector entities and grassroots organizations from certain procedures in order to facilitate its work, including the acceptance of the value of goods imported by it set out in the bill (the lists) plus transportation and insurance fees and any other expenses required for the import process that restricts provided that this exception does not prejudice the decree and taxes owed in accordance with applicable laws, either exemption or to influence the proportion Tojbha.

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


Article - 282 - This law shall be published in the Official Gazette and shall become effective one year after the date of its publication and canceled all his objectionable provisions, particularly the Customs Act promulgated by Decree No. 137 / t for the date of 06.15.1935, as amended.



Damascus: 8-7-1395h approved for 16-7-1975m



President

Hafez Assad