Table of Contents

• ii. Land Transport.

• iii. Air Transport

• Chapter II - Exportation

• Chapter III - Postal Traffic

• Chapter IV - Common Provisions

• 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.

• 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

• 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

• 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