Article(151)

a). The director general or his authorized representative may- upon a written request by the person concerned- make a compromise (conciliation), in the smuggling issues, whether prior to the bringing of the action or when the action is being tried and prior to the issuance of the first instant judgment which will be in lieu of all the customs penalties and fines provided for in article 145 herein.

b). The Manual (directory) of the conciliatory settlements is issued by a resolution of the minister or the competent authority.

Article(152)

Subject to the provisions of Article 150, the conciliatory settlement
(Compromise)  shall be as follows:

1. If contraband are goods that are subject to high customs taxes “duties” ,  the penalty shall be a  fine not less than  twice the amount of the customs taxes ‘ duties”  and not exceeding double the value of the goods.
2. 2. As regards the other commodities, the penalty shall be a  fine not less than the amount of the payable customs taxes ‘ duties”  and not exceeding 50% of  the value of the goods.

3. If the smuggled goods are not subject to customs taxes “duties” (exempted), the penalty shall be a fine not less than 10% of the value of the goods and not more than 50% of their value.
4. If smuggled goods are prohibited ones, the penalty shall be a fine not less than the value of the goods and not more than three times their value.
5. Confiscation, release or re-exportation (wholly or partially) of the smuggled goods in question.
6. Confiscation of the means of transport together with the tools and
Materials used for smuggling excluding the public means of transport such as vessels, aircraft and cars unless these are designed or rented for this purpose.

Article(153)

The action shall be relinquished when a reconcilement is reached.