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Customs Law
Home
Customs Rules & Regulation
Customs Law
Distinguishing Elements of the Goods
Table of Contents
Introduction
Section I: General Provisions and Definitions
Section II: Principles for Application of the Customs Tariff
Section III: Prohibition and Restriction
Section IV: Distinguishing Elements of the Goods
Section V: Importation and Exportation
Chapter I - Importation
i. Marine (sea) Transport.
ii. Land Transport.
iii. Air Transport
Chapter II - Exportation
Chapter III - Postal Traffic
Chapter IV - Common Provisions
SectionVI: Stages of the Customs Clearance
Chapter I - Customs Declarations
Chapter II - Inspection (examination) of Goods
Chapter III - Provisions relating to Passengers
Chapter IV - Adjustment of Prices
ChapterV - Payment of the customs taxes” duties” and the release of goods.
Section VII: Cases where customs duties and taxes are suspended:
Chapter I - General Provisions
Chapter II – Goods in Transit
Chapter III - Warehouses
Chapter IV - Free zones and duty-free shops
Chapter V - Temporary Admission
Chapter VI - Re-exportation
ChapterVII - Drawback
Section VIII: Exemptions
Chapter I - Commodities exempted from customs duties and taxes
Chapter II - Diplomatic exemptions
Chapter III - Military exemptions
Chapter IV - Personal effects and household appliances
Chapter V –Imports of the philanthropic societies (charities)
Chapter VI- Returned goods
Chapter VII - Common provisions
Section IX: Service fees and charges
Section X: Customs brokers
Section XI: Rights and duties of the customs officers
Section XII: Customs Zone (boundary)
Section XIII: Customs matters (cases)
Chapter I: Detection (investigation) of smuggling
Chapter II: Seizure report
Chapter III: Precautionary (provisional) measures
Part 1: Precautionary (provisional) seizure
Part 2: Preventing the offenders and the accused persons from leaving the country.
Chapter IV: Customs offences and penalties thereof
Chapter V: Smuggling and penalties thereof:
Part 1: Smuggling
Part 2: Penal liability
Part 3: Penalties
Chapter VI: Prosecutions (pursuits):
Part 1: Administrative prosecutions
Part 2: Judicial prosecution of the smuggling offences
Part 3: Devolution of the right of prosecution and conciliatory settlement (compromise).
Chapter VII: Liability and Joint liability
Chapter VIII: Rules of Court procedures
Section XIV: Sale of goods
Section XV: Privilege of the Customs Administration
Section XVI: Prescription
Section XVII: Final Provisions
Rules of Implementation of the Unified Customs Regulation “Law”:
I. The value of goods for customs purposes.
II. Temporary admission
III. Re-exportation of goods
IV. Exemption of the personal effects and gifts accompanying the passengers
V. Exemption of the philanthropic societies “charities” from the customs taxes “duties”.
VI. The goods subject to the provisions of the customs zone “boundary” and conditions of transport therein.
VII. Fines imposed on the customs offences
Explanatory Notes to the Unified Customs Regulation “Law”.
Section I:Definitions and General Provisions
Section II:Provisions for Application of the Customs tariff
Section III:Prohibition and Restriction
Section IV:The Distinguishing Elements of the Goods
Section V:Importation and Exportation
Section VI:Stages of the Customs Clearance
Section VII:The cases where the customs taxes “duties” are suspended and Drawback
Section VIII:Exemptions
Section IX:Service Charges
Section X:Customs Brokers
Section XI:The rights and duties of the Customs officers of the Administration
Section XII:Customs Zone (Boundary)
Section XIII:Customs Matters
Section XIV:The Sale of Goods
Section XV:Privilege of the Customs Administration
Section XVI:Prescription
Section XVII:Final Provisions