Article(161)

First instance customs courts may be established at both the Administration and the customs offices according to the legal instrument applicable in each state.

Article(162)

The first instance customs court shall have the following jurisdictions:

1. Hearing all smuggling offences and the like.

2. Hearing all offences committed against the provisions of this regulation (law) and the Rules of Implementation thereof.

3. Hearing the objections to the collection orders under the provisions of Article 147 herein.

4. Considering the objections submitted against the penalization judgments under the provisions of Article 148 herein.

5. The court may request any person accused under this regulation (law) to bring a sponsor to guarantee his appearance before the court or it may decide to detain him until settlement of the issue.

Article(163)

a). Judgments of the first instance  customs court may be appealed before an ad hoc appeal court formed under the legal instrument applicable in each State.

b). this court shall try the actions brought to it and shall take its decisions by majority.

c) The period of appeal shall be thirty days from the date of notification of the first instance judgment by default and from the date of pronouncement of the judgment in presence of the litigant.

Article(164)

The judgments passed by the court of appeal shall be final.

Article(165)

Collection and penalization orders and the judgments passed in the customs matters shall be carried out by all means of execution, after having the final status, on the movable and unmovable property of the offenders.

The minister or the competent authority may have an order issued to attach a sufficient amount of such property to cover payment of the claimed amounts.