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Customs Law No. 23 of 1984, as amended
in Federal ,
Customs Posts
Law / Document Number (ID):
23
Type of Law:
Law
Date Issued:
19 Feb 1984
Date Published:
1 Mar 1984
Status:
In force
Summary:
Given the lapse of a long time a law passed customs number (56) for the year 1931, and the introduction of many amendments it led to a breach of the unity of legislation and harmony in the verdicts, and to meet the need for the law of custom in accordance with the plans of the party and the revolution in the development and development, to achieve the shortcut and flexibility in the customs procedures, and includes principles which settled upon comparative legislation, including the documents of the Cooperation Council Alkmarki in Brussels, and a desire to unify Arab Legislation in the scope of the Arab Economic Unity, and the application of the law derives its provisions from the bill Alkmarki unified Arab, which was approved by the customs in the Economic Unity Council and consistent with the provisions of the Convention on the transport transit (transit) between the Arab countries, ratified by Iraq Law No. (35) for the year 1978.
Chapter One
Definitions and general principles
Article 1 of the
Words and phrases contained in this Act shall have the meanings each of them.
First: Minister - Minister of Finance.
Second, the Director General - Director General of Customs.
Third: Customs administration - General Authority for Customs and its departments.
Fourth: The customs department - the Department of customs associated with the Executive Director-General or his nominee.
Fifth: The customs tariff - the table containing the names of goods and the rates of customs duties under its control, rules, and the notes contained therein.
Sixth: Alkmarki campus - the sector determined by the customs administration to work directly Alkmarki and inclusive of customs procedures and controls in every sea port or air, or in another place where custom office.
Seventh: the manifest (manifest) - the list that contains the elements identifying the goods laden vehicle.
Eighth: The store - the place or building prepared by the Customs Administration or approved to others to use it to store goods awaiting withdrawn according to any of the Alaoda customs.
Ninth: the warehouse - the place or building where goods, which are deposited under the supervision of customs administration in limbo fees in accordance with the provisions of this law.
Tenth: Alkmarki statement - the statement provided by the owner of the goods or his legal representative, containing the elements identifying the declared goods under the provisions of this Act and the regulations and customs rules.
Eleventh: Alkmarki line - the line corresponding to the political boundaries between the Republic of Iraq and the countries adjacent to the shores of the surrounding seas.
Twelfth: Alkmarki band - part of the land or sea under the control of Kmarkip and procedures specified in this law which is of two types:
A - Alkmarki maritime domain. Sea, an area located between the beaches and the end of the limits of territorial waters.
B - is Alkmarki land. Includes land located between the beaches or land border point of an internal line on the other hand determined by the Minister and published in the Official Gazette.
Thirteenth: the goods - all substance or natural product or animal, agricultural or industrial.
Fourteenth: the type of goods - the goods named in the table of the customs tariff.
Fifteenth: the origin of goods - a country producing the goods.
Sixteenth: source of the goods - the country which they were imported or shipped the goods.
Seventeenth: restricted goods - goods imported or exported restricts third-party authorized by law.
Eighteenth: the goods subject to high fees - the goods subject to high fees, which had to be for the purpose of customs control of the Minister's decision shall be published in the Official Gazette.
Nineteenth: Prohibited goods - all goods imported or exported to prevent a law on the basis of the provisions of this Law or other laws.
Twenty: specific prohibited goods - goods which had to be prohibited for the purpose of customs control the decision of the Director-General and published in the Official Gazette.
Article 2
First, apply the provisions of this law on the area, which include customs territory under the sovereignty of the Republic of Iraq and the internal waters and territorial sea.
Second, may be created in the area of customs set forth in paragraph (First) of this article or parts of a free market is not subject to the legal provisions of customs wholly or in part.
Article 3
Subject to all goods crossing the line in Alkmarki input or output or transit to the provisions of this law and customs regulations in force.
Part II
Scope of work of the Department of Customs
Article 4
Exercise its customs departments on campus and in the range Alkmarki Alkmarki and it may exercise its powers over the territory and the territorial sea and inland waters, including lakes, rivers and marshes, backyards, and in accordance with the provisions of this law.
Article 5
Arising departments, offices and customs stations and canceled the decision of the Minister.
Article 6
Determine the powers of the departments, offices and customs stations and hours of work in which the decision of the Director-General, taking into account the provisions of applicable laws.
Article 7
Can not do customs procedures only in the competent customs office in accordance with the provisions of Article (6) of this Act taking into account the provisions of Article (63) thereof.
Part III
Application of the principles of the customs tariff
Article 8
Subject goods entering the territory of the Republic of Iraq or get out any way to the fees prescribed in the Customs Tariff Act, fees and other taxes under the laws in force except as exempted by law or agreement.
Article 9
This article was canceled under Article (2) of the Code of third amendment to the Customs Law No. 23/1984, number 56 issued on 01/01/1988 and replaced by the following text:
Imposing customs duties and amended and repealed the law on the proposal of the Minister.
Article 10
Normal tariff charges apply to all States with goods subject to the provisions in Articles (11) and (12) of the Act.
Article 11
Detailed tariff charges apply to goods according to State conventions held in this regard.
Article 12
Permissible by law to apply a maximum tariff of no more than twice the normal tariff duties on goods of some States to be at least (35%) of the price value of the goods.
Article 13
This article was canceled under Article (13) of the Code of third amendment to the Customs Law No. 23/1984, number 56 issued on 01/01/1988 and replaced by the following text:
Permissible by law, on the proposal of the Minister, to subject certain imported goods to draw in additional compensatory following two cases:
First, when has the goods in the country of origin when exporting direct subsidy.
Second: When you lower prices, one of the countries dumping their goods in order.
Article 14
Goods are subject to authorized placing them in consumption or export tariff in force at the date of registration data unless otherwise specified in the amended laws of the tariff, while the goods for export which have been paid fees before they enter full to the Holy Alkmarki undergoing the part that has not yet entered the tariff in force at the time he entered.
Article 15
First: When you should be filtering duties on goods deposited in the warehouse because of the expiration of the term deposit and lack of access to extension systems have applied the provisions of the tariff in force on the expiry of the deposit.
Second: The subject merchandise withdrawn from warehouse illegally or significant deficiency in the audit of the warehouse of the tariff in force in the date of the last out of it or the date of discovery of the shortage or the date of occurrence, O higher.
Article 16
Goods are subject to outstanding fees according to data commitment is guaranteed and that have not been submitted to the Department of customs tariff in force at the date of registration of these data or the date of the end of the periods granted to them, whichever is higher, either the goods provided to the department of customs by the owners of the relationship intended to be placed in consumption are applied to the tariff in force the date of the registration statement by placing them in private consumption.
Article 17
Goods are subject emerging from the region or the free market order and placed in the consumption of the tariff in force in accordance with the provisions of Article (14) of the Act.
Article 18
Smuggled goods are subject or which is contraband in the rule of the tariff in force in the history of the discovery of contraband or the date of occurrence, if possible, or specified settlement date, whichever is higher, if the rule was not acquired the degree of the bits before adjustment based fees contained in this provision.
Article 19
Applied tariff in force on the day of sale of goods sold by the customs department in order and placed for consumption in accordance with the provisions of this law.
Article 20
Applied tariffs on goods under the window to draw a relative (my values), according to the situation be. The goods subject to draw a qualitative (cut) Festuvy from that drawing full regardless of the condition is not met circuit customs of the damage hit Ntihh force majeure or accident algebraic be reduced then the amount of the fee qualitative in proportion to the right of the goods from damage and determine the percentage of damage by a decision of the Director-General or from him, and the owners of the relationship may object to this decision with the Authority interceptor referred to in Article (74) of the Act.
Article 21
The provisions of Articles (14) to (30) of this law, all fees and other taxes collected by the customs administration.
Part IV
Restriction and Prevention
Article 22
First, all goods entering the Republic of Iraq and out of, or express them must be submitted to the Office Alkmarki competent and provides a statement by the load as determined by Customs Administration.
Second: The office, which offers him the manifest at the input and in accordance with the provisions of paragraph (First) of this Article the nearest office of the border.
Article 23
Prohibited for ships of any tonnage was to dock in ports is her stomach, but in the circumstances arising from sea emergency or force majeure and the masters in this case to know that the nearest custom office so without delay.
Article 24
Ships may not carrying the load for (200) tons two hundred nautical be moved within the territorial sea of goods prohibited or restricted or subject to high fees or prohibited goods in question.
Article 25
Prohibited to vessels of less tonnage (200) two hundred tons of sea and transporting goods of a kind referred to in Article (24) of the Act that wander or change the point of functioning within the range Alkmarki sea, except in circumstances arising from the contingency freedom or force majeure, and masters in this case to know that the nearest custom office so without delay.
Article 26
Aircraft are prohibited from crossing the border to take off or landing at airports is that there are offices Kmarkip except in cases of force majeure, and the pilots in this case should know this and that without delay submit a report to the Department by the customs in favor of the party that has been pinpointed.
Article 27
First: do not book a prohibited goods is authorized by the specific real name it shall be returned to the outside of the declared goods entry, and shall be returned to the inside of the goods declared out unless allowed in any of the cases mentioned Basttnaúha of prevention.
Second, reserve and prohibited goods designated by the designation, said the real issue a license unless they have entered or taken out. If it was obtained that license later, allowed to enter or remove them after the settlement of the violation.
Third, does not allow the completion of customs treatment of goods imported or exported commentator on a vacation or a license or certificate or other document before submitting the necessary documents to the competent customs department.
Article 28
Are prohibited all foreign products that are marked as factory (brand) or shop, or any name, sign or indication that will create the illusion that these products have been manufactured in the Republic of Iraq or that it originated from a local, whether the marks on the goods or on the same or on the Glafadtha Asaúbha (Ahzmtha).
Article 29
First, prohibits the introduction of foreign goods which do not meet the conditions laid down in laws and regulations of origin and the protection of property, unless the competent authorities agree to lift the ban.
Second, apply the prohibition contained in paragraph (First) of this Article and Article (28) of the Act on the conditions for suspension of the fees provided for in Part VIII.
Article 30
The Director-General determines that the special rules for packing with respect to certain goods.
Part V
Distinctive elements of the goods
Chapter One
Origin and source
Article 31
Imported goods are subject to proof of origin and determine the conditions of proof of origin and proven cases of exemption from a decision of the Director-General.
Article 32
First, apply to goods imported from the country of origin is not yet placed in the consumption in that country, the country of origin or tariff of the exporting country, whichever is higher.
Second, if the right goods in Istisna is the country of origin are subject to the tariff applicable to the country of origin or country according to the degree Istisna Astsnaaha according to the rules prescribed by the minister.
Chapter II
Type
Article 33
First: The Director General shall issue the decisions of the corresponding Notes, Classification, and to determine the type of goods that could not be mentioned in the tariff according to the rules contained therein, and these decisions are published in the Official Gazette.
Second, additional explanations are issued for tariff and the conditions have applied the decisions of the Director-General determines the entry into force, taking into account what is stated in the explanatory annotations to the tariff issued by the League of Arab States.
Third, become decisions issued by the Director-General in accordance with paragraphs (I) and (ii) of this final rule after approval by the minister may not be challenged in judicial and administrative authorities.
Chapter III
Value
Article 34
Of value to declare them in the import of consumption and the conditions for suspension of the normal fee is the price of the goods (cost plus insurance and transport fares), and this value is determined according to the following rules:
First: If the value of the goods editor of foreign currency is being transferred to the Iraqi dinar at the rate of foreign exchange announced by the Central Bank of Iraq, who were paid documents which to the bank, in the case of non-receipt of documents by the bank is the price of foreign exchange on registration statement, mainly to meet the fees customs.
Second, that the goods to the buyer in a Muslim place of demarcation (Alkmarki campus).
Third, the seller may enter the value in the calculation of the expenses of the goods and all other expenses attributable to the sale and delivery of the goods to the place to enter the Haram Alkmarki.
Fourth, do not enter into the concept of value of the goods transportation expenses, fees and taxes after entering the specific delivery agreement between the parties to the transaction beginning.
Fifth, is supposed to be selling in the market has been free competition between the buyer and seller independent from one another so that:
1 - pay the value of the actual commitment by the buyer to the seller only.
2 - agreed value is affected by the trade relations, financial or other between the seller or his partner on the one hand and between the buyer or his partner on the other except for the relations arising from the sale itself, whether those relationships whether contractual or not.
3 - Do not return to the vendor or partner, whether a natural person or legal entity, and whether directly or indirectly holds any part of the subsequent sale of the goods or assign them or use them.
4 - The partners in the money every two people have one interest in the trade of what the other or both had a common interest in business is, or was the third person in the trade interest of what each had two partners, whether natural or juridical persons.
Sixth: If the goods are made to be valued according to the invention carrier registered or sign making foreign or imported foreign brands to be sold under the brand, the value is supposed to include the value of the right to use the invention or design or model or manufacturer or brand for the goods.
Seventh: The exception to the rules contained in the article is the value for goods imported by government departments and the socialist sector, the price of goods at the place of shipment or purchase contained in the lists of processors plus transport fares and insurance to the place of import, in the case of free lists of the price For the entities referred to documents from processors indicate the value of those goods in accordance with the provisions of this Article.
Article 35
Is the value declared in the export value of goods at the time of registering the Alkmarki plus all the costs until the goods out of the contracts do not include this value:
First, fees and taxes on exports.
Second, internal taxes and taxes other than production and restored him to export.
Article 36
Of the customs department the right to increase when appropriate values of the goods declared in such a way commensurate with the real value of each of them according to the provisions of Articles (34) and (35) of this law, except for goods imported by government departments and the socialist sector.
Article 37
First, must accompany each statement a list of original certified by the Chamber of Commerce and Industry or any other party acceptable to the Department of Customs to the effect to validate prices and origin, and must ratify these lists by the competent authorities according to the instructions issued by the Minister in this matter, and the Department of Customs the right to demand documents, contracts, correspondence and other of the deal without being bound by what is stated in or in the menus themselves and without having the restriction of the power vested in them appreciation.
Second, for the management of customs beyond the existing data or certified in whole or in part in accordance with instructions issued for this purpose.
Part VI
Import and export
Chapter One
Import / 1 - Transport by sea
The Article 38
First, all goods imported by sea, even if they are imported to free zones must be recorded in the manifest (manifest).
Second, the Director-General declares a statement form Alnmuja load (manifest) and the number of copies to be provided from it.
Thirdly, we must be per ship manifest (manifest) one, and bears the signature of the ship's captain and stating the name of the ship and its nationality and its registered load and the types of goods and the number of pieces and parcels recipe of packing, marks and numbers and the name of the shipper and consignee and the ports that shipped them.
Fourth, if included on the cargo ship goods Mnfrth must be a male and a weight, but if included on the prohibited goods should be recorded that the real name in the manifest (manifest).
Fifth: The master of the ship that brings out when entering the ship is Alkmarki the manifest (manifest) to the original first application of customs officers and that a visa from them and hand them a copy of it. It must also submit to the Office Alkmarki through thirty-six hours from the ship to enter port, not including public holidays, the following documents:
A - the manifest (manifest) the original and primary translation when necessary.
B - the manifest (manifest) Bmúna your ship and crew's baggage and belongings.
C - a list of passengers and all the shipping documents that can be requested by the customs department for the application of customs rules.
D - the manifest (manifest) of goods to be unloaded at this port.
Article 39
If the manifest (manifest) back to the ships do not make regular voyages or do not have a maritime agents in ports or from the transport of water and the other must be an indication from the department of customs at the port of shipment.
Article 40
First, may not be unloaded cargo ships and all modes of transport of water, but other ports on the campus where there are offices Kmarkip.
Second, may not be unloaded any goods or transferred from one vessel to another only with the written consent of the customs department and the presence of its employees.
Third: The unloading and transport from ship to another during the hours and under the conditions specified by the customs administration.
Article 41
Tadlt paragraph (First) of this Article so that the solution figure (64) replace the number (63) under the statement correct errors in the Customs Law No. 23 of 1984, issued on 1/1/1984:
First, the captain of the ship or his representative responsible for the lack of pieces or packages or their contents or the amount of goods Almnfrth with regard to drawing Alkmarki until the receipt of goods in warehouses or in warehouses Alkhaassah to the control and supervision of the Department of Customs or by the owners, when allowed to do so with Subject to the provisions of Article (64) of the Act.
Second, the Director-General determines that the decision to allow him in the proportion of goods Almnfrth increase or decrease, and the proportion of partial deficiencies in the goods arising from natural factors or due to weak volumes and flow of its contents.
Article 42
First: if a shortage in the number of pieces or parcels circle of what is included in the manifest (manifest) or if a shortage in the amount of goods allowed to exceed Almnfrth set forth in paragraph (ii) of Article (41) of this Act shall ship's captain or his representative to justify this lack of documentation and support are adequate.
Second: If you can not provide the documents stipulated in paragraph (First) of this Article in the case, it may give grace period not exceeding six months to submit a guarantee ensuring the rights of the Department of customs.
2 - transport by road
Article 43
Devt of paragraphs (III and IV) under Article (1) of the Act to amend the Customs Act No. 23 of 1984, number 10 issued on 30/3/2002:
First, you must market the goods imported by road from the border to the nearest custom office and on the carriers that commit the road or the route that leads directly to this office and appointed by decision of the Director-General shall be published in the Official Gazette.
Second: It is forbidden to carrier the goods mentioned in paragraph (First) of this Article may exceed the Office Alkmarki without a license or to put it in homes or elsewhere before its market to that office.
Third: A - necessary goods carrier mentioned in the first paragraph of this article Baasalha to customs warehouses intended for discharge within 48 forty-eight hours from the date of signing the undertaking provided by the private Alkmarki to the office in this matter.
B - When delayed transmission of the goods for delivery within the period provided for in paragraph 1 of this, it imposed a fine of $ 100,000 one hundred thousand dinars for each day of delay.
Fourth: A - The owner of the garage or rented Ahli assistant or any of them not to harbor any vehicle loaded with goods coming from the centers and ports, customs border.
B - after harboring vehicle loaded with goods in the garage mentioned in (a) of this paragraph in the rule of smuggling under the provisions of Article 192 of the Act, and is placing the hand on the vehicle and its cargo and in case the driver for investigation for this crime, and referred the owner of the garage or rented or assistant of any of them, according to conditions, to investigate that crime as a principal actor.
Article 44
First: It is forbidden to carrier the goods and her companions must submit upon arrival to the office Alkmarki list of shipping or a paper route which serves as the manifest (manifest) signed by the driver and mode of transportation and approved transport company, if any, and the Organization in accordance with conditions specified in Article (38) of this law, to be added the value of the goods. The Minister may decide at some appropriate exceptions to this rule.
Second, attach a list of shipping paper or the way the supporting documents for its content in accordance with conditions specified by the customs administration.
3 - transport by air
Article 45
The captain exhibits that since the Republic of Iraq overcome the limits of the specified routes to them.
Article 46
Must be recorded in the goods transported by plane manifest (manifest) signed by the captain, and organized according to the conditions set out in Article (38) of the Act.
Article 47
The captain to submit the manifest (manifest) and the lists provided for in Article (37) of this Act to the office at the airport with Alkmarki initial translation when necessary, as soon as the plane landed.
Article 48
Prohibits the discharge of goods and thrown from the plane during the way. May be an exception to the commander of the aircraft, to order goods to lay down if that was necessary for the safety of the aircraft, the customs department to know that as soon as the plane landed.
Article 49
Tadlt this article should be resolved numbers (40, 41 and 42) replace the numbers (39, 40, 41) under Article (2) of the statement correct errors in the Customs Law No. 23 of 1984, issued on 1/1/1984 and the debugger statement under the correct number an article in the Customs Law No. 23 of 1984:
Apply the provisions of Articles (40) and (41) and (42) of the Act on transportation by land and air transport with respect to discharge and transfer of goods from one means of transport to another, and the provisions of the lack of responsibility when you check in respect of those goods.
Chapter II
Export
Article 50
Prohibited for each ship or train or a car or plane or any mode of transport other loaded or blank to leave the Republic of Iraq without being submitted to the department of customs manifest (manifest) in conformity with the provisions of Article (38) of the Act and all documents referred to in the article mentioned where appropriate and obtain a permit to leave, and except in cases excluded by the customs administration.
Article 51
First, you must market the goods intended for export to the office of the competent Alkmarki statement by statement.
Second: It is prohibited to carriers of goods for export by road that exceed the offices and police stations customs without a license or to walk in ways other than roads designated for this purpose in order to avoid these offices or police stations, to be taken into account on the goods subject to the provisions of scale Alkmarki procedures established by the Department of Customs.
Chapter III
Transport Berad mail or postal parcels
Article 52
Goods are imported or exported via mail correspondence or mailing packages in accordance with agreements Arab and international postal and legal texts in force.
Article 53
First: We can not remember in the manifest (manifest) or its substitute, several sealed packages or group in any way as a single package.
Second, take into account on the containers, pallets and trailers instructions issued by the customs administration.
Part VII
Stages of clearance Alkmarki
Chapter One
Customs data
Article 54
Must submit to the Department of Customs detailed statement at ridding the state of the goods if they are exempt from duties and taxes, including all information that enables the application of the rules in force and meet the fees and taxes due and to create statistics, and if there is a lack of information may file the goods may request inspection under the supervision Alkmarki to install information missing according to the conditions determined by the Director-General.
Article 55
Director General shall determine the data model and the number of copies and the information that must be contained in the documents attached thereto and exceptions to these rules, and records the serial number an annual statement after verification of its conformity with the provisions of this law.
Article 56
May not be mentioned in the statement, but the detailed statement of goods belonging to the load (manifest) and the one exception of the cases determined by the customs administration.
Article 57
First: We can not remember the number of customs data in sealed packages or group in any way as a single package.
Second, take into account on the containers, pallets and trailers instructions issued by the customs administration.
Article 58
May not be modified as stated in the customs data after registration and allows the provider, the statement apply the patch with respect to number or weight or measurement or value, provided it is done before the assignment statement and a preview within 24 hours of submission of the statement.
Article 59
First, the customs department to cancel the data recorded by the customs has not paid her fees and taxes due or that have not completed stages of clearance for some reason goes back to the forefront during a period of fifteen days from the date of registration of such data.
Second, the data providers as long as the request for cancellation fees and taxes due were not paid are not allowed to revocation in the case of a dispute until after the resolution.
Third, the customs department in the cases provided for in paragraphs (I) and (ii) of this Article may request inspection of goods and place in the absence of this preview statement is submitted after the notification should be invited to attend the preview written and failure to do so.
Article 60
First: The owners of the goods or their representatives legally see the goods before submitting the detailed statement and taking samples as appropriate, after obtaining a license from the department of customs, provided it is done under its supervision.
Second, samples are taken of fees and tax implications.
Article 61
No parties other than the owners of the goods or their representatives legally Viewing customs and excluding competent judicial and other competent authorities.
Chapter II
Examination of goods
Article 62
After recording detailed data, the Chamber Customs examine the goods wholly or partly by regulatory instructions issued by the customs administration.
Article 63
First: Examination of goods taking place in the sanctuary Alkmarki, and allows in some cases, it be held outside this campus based on the request of the owners of the relationship and at their own expense, in accordance with the rules set by the customs administration.
Second: The transfer of goods to the place of examination and the unpacking and re-packaging and all other work required by this preview at the expense statement and submitted to his responsibility.
Third, the transport of goods shall not be placed in customs warehouses or in the places specified for the purpose of inspection without the consent of the customs department.
Fourthly, we must be working in the transport of goods and presenting them for examination acceptable for this purpose by the customs department. No person may enter the customs warehouses, warehouses and barns, sheds and yards for the storage or deposit of goods and places allocated for examination without prior approval from the department of customs.
Article 64
Are not only in the presence of inspection a statement or by his legal representative, unless of attendees did not attend. And determine the responsibility for customs fees when a shortage in the contents of the packages as follows:
First: if the packages entering the customs warehouses or stores an apparently proper condition then Tide of a shortage in the exporting country before shipment, Faisrv of such shortage and eliminating the liability at the time.
Second, if the parcel had been introduced to the warehouse customs or warehouses the status of a virtual invalid, then the authority invested in these stores or warehouses or the party responsible for them that are with the department of customs and the carrier and the insurance company if necessary install this situation in the minutes of delivery and verify the weight and contents The Authority invested or who is responsible to take the measures necessary for the proper conservation and responsibility in such case the carrier unless a reservation is indicated on the manifest (manifest) Comerk index of the source country, and then dismissed the prosecution of this shortfall.
Third: If you enter parcels to customs warehouses or stores an apparently proper condition then check then there is suspicion of fraud within those stores or warehouses resulted in a shortage, is located on the responsibility of the investor or the party responsible.
Article 65
First, the Department of Customs to open packages for inspection when goods are suspected illegal or contrary to what is contained in the documents of customs or the failure of the applicant or his representative to attend the preview during the period specified by the department of customs, which must not exceed ten days from the date of reporting and record shall be drawn so.
Second, the customs department at the appropriate re-inspection of goods that have already a preview.
Article 66
The department of customs goods analyzed by analyst is supported by the customs administration to verify the type or specifications or compliance with the established rules.
Article 67
First, the customs department and the owners of the relationship object to the result of analysis of the goods under Article (66) of this law in front of the interceptor provided for in Article (74) thereof. The Commission shall decide on the objection after seeking the opinion of the analysts' choice of specialists.
Second, prescribed by the minister rules concerning the organization of the procedures provided for in paragraph (First) of this Article.
Article 69
First: The subject covers goods tariff relative (value) for the fees of goods contained within them, and the Minister may determine the decision of his cases that apply the fees and taxes due on the covers separately for the goods contained therein and in accordance with terms tariff their own, both for the goods of tariff relative or quality ( broken) or for goods subject to the fee reduced or exempted from customs duties.
Second, determine the decision of the Director-General of the conditions under which Examination of goods are subject to fees based on weight and calculation of duties levied on them.
Article 70
If no customs office can confirm the contents of the statement by checking the goods and the documents submitted that it may decide to stop the preview and request the necessary documents to take such measures during the appropriate period.
Article 71
Must be completed in fees and taxes according to the contents of the statement only if the inspection result in a difference between them and the statement Vtstopy fees and taxes then on the basis of this result, with no prejudice to the right department of customs in the pursuit of fulfillment fines where appropriate and in accordance with the provisions of this law.
in Federal ,
Customs Posts
Law / Document Number (ID):
23
Type of Law:
Law
Date Issued:
19 Feb 1984
Date Published:
1 Mar 1984
Status:
In force
Summary:
Given the lapse of a long time a law passed customs number (56) for the year 1931, and the introduction of many amendments it led to a breach of the unity of legislation and harmony in the verdicts, and to meet the need for the law of custom in accordance with the plans of the party and the revolution in the development and development, to achieve the shortcut and flexibility in the customs procedures, and includes principles which settled upon comparative legislation, including the documents of the Cooperation Council Alkmarki in Brussels, and a desire to unify Arab Legislation in the scope of the Arab Economic Unity, and the application of the law derives its provisions from the bill Alkmarki unified Arab, which was approved by the customs in the Economic Unity Council and consistent with the provisions of the Convention on the transport transit (transit) between the Arab countries, ratified by Iraq Law No. (35) for the year 1978.
Chapter One
Definitions and general principles
Article 1 of the
Words and phrases contained in this Act shall have the meanings each of them.
First: Minister - Minister of Finance.
Second, the Director General - Director General of Customs.
Third: Customs administration - General Authority for Customs and its departments.
Fourth: The customs department - the Department of customs associated with the Executive Director-General or his nominee.
Fifth: The customs tariff - the table containing the names of goods and the rates of customs duties under its control, rules, and the notes contained therein.
Sixth: Alkmarki campus - the sector determined by the customs administration to work directly Alkmarki and inclusive of customs procedures and controls in every sea port or air, or in another place where custom office.
Seventh: the manifest (manifest) - the list that contains the elements identifying the goods laden vehicle.
Eighth: The store - the place or building prepared by the Customs Administration or approved to others to use it to store goods awaiting withdrawn according to any of the Alaoda customs.
Ninth: the warehouse - the place or building where goods, which are deposited under the supervision of customs administration in limbo fees in accordance with the provisions of this law.
Tenth: Alkmarki statement - the statement provided by the owner of the goods or his legal representative, containing the elements identifying the declared goods under the provisions of this Act and the regulations and customs rules.
Eleventh: Alkmarki line - the line corresponding to the political boundaries between the Republic of Iraq and the countries adjacent to the shores of the surrounding seas.
Twelfth: Alkmarki band - part of the land or sea under the control of Kmarkip and procedures specified in this law which is of two types:
A - Alkmarki maritime domain. Sea, an area located between the beaches and the end of the limits of territorial waters.
B - is Alkmarki land. Includes land located between the beaches or land border point of an internal line on the other hand determined by the Minister and published in the Official Gazette.
Thirteenth: the goods - all substance or natural product or animal, agricultural or industrial.
Fourteenth: the type of goods - the goods named in the table of the customs tariff.
Fifteenth: the origin of goods - a country producing the goods.
Sixteenth: source of the goods - the country which they were imported or shipped the goods.
Seventeenth: restricted goods - goods imported or exported restricts third-party authorized by law.
Eighteenth: the goods subject to high fees - the goods subject to high fees, which had to be for the purpose of customs control of the Minister's decision shall be published in the Official Gazette.
Nineteenth: Prohibited goods - all goods imported or exported to prevent a law on the basis of the provisions of this Law or other laws.
Twenty: specific prohibited goods - goods which had to be prohibited for the purpose of customs control the decision of the Director-General and published in the Official Gazette.
Article 2
First, apply the provisions of this law on the area, which include customs territory under the sovereignty of the Republic of Iraq and the internal waters and territorial sea.
Second, may be created in the area of customs set forth in paragraph (First) of this article or parts of a free market is not subject to the legal provisions of customs wholly or in part.
Article 3
Subject to all goods crossing the line in Alkmarki input or output or transit to the provisions of this law and customs regulations in force.
Part II
Scope of work of the Department of Customs
Article 4
Exercise its customs departments on campus and in the range Alkmarki Alkmarki and it may exercise its powers over the territory and the territorial sea and inland waters, including lakes, rivers and marshes, backyards, and in accordance with the provisions of this law.
Article 5
Arising departments, offices and customs stations and canceled the decision of the Minister.
Article 6
Determine the powers of the departments, offices and customs stations and hours of work in which the decision of the Director-General, taking into account the provisions of applicable laws.
Article 7
Can not do customs procedures only in the competent customs office in accordance with the provisions of Article (6) of this Act taking into account the provisions of Article (63) thereof.
Part III
Application of the principles of the customs tariff
Article 8
Subject goods entering the territory of the Republic of Iraq or get out any way to the fees prescribed in the Customs Tariff Act, fees and other taxes under the laws in force except as exempted by law or agreement.
Article 9
This article was canceled under Article (2) of the Code of third amendment to the Customs Law No. 23/1984, number 56 issued on 01/01/1988 and replaced by the following text:
Imposing customs duties and amended and repealed the law on the proposal of the Minister.
Article 10
Normal tariff charges apply to all States with goods subject to the provisions in Articles (11) and (12) of the Act.
Article 11
Detailed tariff charges apply to goods according to State conventions held in this regard.
Article 12
Permissible by law to apply a maximum tariff of no more than twice the normal tariff duties on goods of some States to be at least (35%) of the price value of the goods.
Article 13
This article was canceled under Article (13) of the Code of third amendment to the Customs Law No. 23/1984, number 56 issued on 01/01/1988 and replaced by the following text:
Permissible by law, on the proposal of the Minister, to subject certain imported goods to draw in additional compensatory following two cases:
First, when has the goods in the country of origin when exporting direct subsidy.
Second: When you lower prices, one of the countries dumping their goods in order.
Article 14
Goods are subject to authorized placing them in consumption or export tariff in force at the date of registration data unless otherwise specified in the amended laws of the tariff, while the goods for export which have been paid fees before they enter full to the Holy Alkmarki undergoing the part that has not yet entered the tariff in force at the time he entered.
Article 15
First: When you should be filtering duties on goods deposited in the warehouse because of the expiration of the term deposit and lack of access to extension systems have applied the provisions of the tariff in force on the expiry of the deposit.
Second: The subject merchandise withdrawn from warehouse illegally or significant deficiency in the audit of the warehouse of the tariff in force in the date of the last out of it or the date of discovery of the shortage or the date of occurrence, O higher.
Article 16
Goods are subject to outstanding fees according to data commitment is guaranteed and that have not been submitted to the Department of customs tariff in force at the date of registration of these data or the date of the end of the periods granted to them, whichever is higher, either the goods provided to the department of customs by the owners of the relationship intended to be placed in consumption are applied to the tariff in force the date of the registration statement by placing them in private consumption.
Article 17
Goods are subject emerging from the region or the free market order and placed in the consumption of the tariff in force in accordance with the provisions of Article (14) of the Act.
Article 18
Smuggled goods are subject or which is contraband in the rule of the tariff in force in the history of the discovery of contraband or the date of occurrence, if possible, or specified settlement date, whichever is higher, if the rule was not acquired the degree of the bits before adjustment based fees contained in this provision.
Article 19
Applied tariff in force on the day of sale of goods sold by the customs department in order and placed for consumption in accordance with the provisions of this law.
Article 20
Applied tariffs on goods under the window to draw a relative (my values), according to the situation be. The goods subject to draw a qualitative (cut) Festuvy from that drawing full regardless of the condition is not met circuit customs of the damage hit Ntihh force majeure or accident algebraic be reduced then the amount of the fee qualitative in proportion to the right of the goods from damage and determine the percentage of damage by a decision of the Director-General or from him, and the owners of the relationship may object to this decision with the Authority interceptor referred to in Article (74) of the Act.
Article 21
The provisions of Articles (14) to (30) of this law, all fees and other taxes collected by the customs administration.
Part IV
Restriction and Prevention
Article 22
First, all goods entering the Republic of Iraq and out of, or express them must be submitted to the Office Alkmarki competent and provides a statement by the load as determined by Customs Administration.
Second: The office, which offers him the manifest at the input and in accordance with the provisions of paragraph (First) of this Article the nearest office of the border.
Article 23
Prohibited for ships of any tonnage was to dock in ports is her stomach, but in the circumstances arising from sea emergency or force majeure and the masters in this case to know that the nearest custom office so without delay.
Article 24
Ships may not carrying the load for (200) tons two hundred nautical be moved within the territorial sea of goods prohibited or restricted or subject to high fees or prohibited goods in question.
Article 25
Prohibited to vessels of less tonnage (200) two hundred tons of sea and transporting goods of a kind referred to in Article (24) of the Act that wander or change the point of functioning within the range Alkmarki sea, except in circumstances arising from the contingency freedom or force majeure, and masters in this case to know that the nearest custom office so without delay.
Article 26
Aircraft are prohibited from crossing the border to take off or landing at airports is that there are offices Kmarkip except in cases of force majeure, and the pilots in this case should know this and that without delay submit a report to the Department by the customs in favor of the party that has been pinpointed.
Article 27
First: do not book a prohibited goods is authorized by the specific real name it shall be returned to the outside of the declared goods entry, and shall be returned to the inside of the goods declared out unless allowed in any of the cases mentioned Basttnaúha of prevention.
Second, reserve and prohibited goods designated by the designation, said the real issue a license unless they have entered or taken out. If it was obtained that license later, allowed to enter or remove them after the settlement of the violation.
Third, does not allow the completion of customs treatment of goods imported or exported commentator on a vacation or a license or certificate or other document before submitting the necessary documents to the competent customs department.
Article 28
Are prohibited all foreign products that are marked as factory (brand) or shop, or any name, sign or indication that will create the illusion that these products have been manufactured in the Republic of Iraq or that it originated from a local, whether the marks on the goods or on the same or on the Glafadtha Asaúbha (Ahzmtha).
Article 29
First, prohibits the introduction of foreign goods which do not meet the conditions laid down in laws and regulations of origin and the protection of property, unless the competent authorities agree to lift the ban.
Second, apply the prohibition contained in paragraph (First) of this Article and Article (28) of the Act on the conditions for suspension of the fees provided for in Part VIII.
Article 30
The Director-General determines that the special rules for packing with respect to certain goods.
Part V
Distinctive elements of the goods
Chapter One
Origin and source
Article 31
Imported goods are subject to proof of origin and determine the conditions of proof of origin and proven cases of exemption from a decision of the Director-General.
Article 32
First, apply to goods imported from the country of origin is not yet placed in the consumption in that country, the country of origin or tariff of the exporting country, whichever is higher.
Second, if the right goods in Istisna is the country of origin are subject to the tariff applicable to the country of origin or country according to the degree Istisna Astsnaaha according to the rules prescribed by the minister.
Chapter II
Type
Article 33
First: The Director General shall issue the decisions of the corresponding Notes, Classification, and to determine the type of goods that could not be mentioned in the tariff according to the rules contained therein, and these decisions are published in the Official Gazette.
Second, additional explanations are issued for tariff and the conditions have applied the decisions of the Director-General determines the entry into force, taking into account what is stated in the explanatory annotations to the tariff issued by the League of Arab States.
Third, become decisions issued by the Director-General in accordance with paragraphs (I) and (ii) of this final rule after approval by the minister may not be challenged in judicial and administrative authorities.
Chapter III
Value
Article 34
Of value to declare them in the import of consumption and the conditions for suspension of the normal fee is the price of the goods (cost plus insurance and transport fares), and this value is determined according to the following rules:
First: If the value of the goods editor of foreign currency is being transferred to the Iraqi dinar at the rate of foreign exchange announced by the Central Bank of Iraq, who were paid documents which to the bank, in the case of non-receipt of documents by the bank is the price of foreign exchange on registration statement, mainly to meet the fees customs.
Second, that the goods to the buyer in a Muslim place of demarcation (Alkmarki campus).
Third, the seller may enter the value in the calculation of the expenses of the goods and all other expenses attributable to the sale and delivery of the goods to the place to enter the Haram Alkmarki.
Fourth, do not enter into the concept of value of the goods transportation expenses, fees and taxes after entering the specific delivery agreement between the parties to the transaction beginning.
Fifth, is supposed to be selling in the market has been free competition between the buyer and seller independent from one another so that:
1 - pay the value of the actual commitment by the buyer to the seller only.
2 - agreed value is affected by the trade relations, financial or other between the seller or his partner on the one hand and between the buyer or his partner on the other except for the relations arising from the sale itself, whether those relationships whether contractual or not.
3 - Do not return to the vendor or partner, whether a natural person or legal entity, and whether directly or indirectly holds any part of the subsequent sale of the goods or assign them or use them.
4 - The partners in the money every two people have one interest in the trade of what the other or both had a common interest in business is, or was the third person in the trade interest of what each had two partners, whether natural or juridical persons.
Sixth: If the goods are made to be valued according to the invention carrier registered or sign making foreign or imported foreign brands to be sold under the brand, the value is supposed to include the value of the right to use the invention or design or model or manufacturer or brand for the goods.
Seventh: The exception to the rules contained in the article is the value for goods imported by government departments and the socialist sector, the price of goods at the place of shipment or purchase contained in the lists of processors plus transport fares and insurance to the place of import, in the case of free lists of the price For the entities referred to documents from processors indicate the value of those goods in accordance with the provisions of this Article.
Article 35
Is the value declared in the export value of goods at the time of registering the Alkmarki plus all the costs until the goods out of the contracts do not include this value:
First, fees and taxes on exports.
Second, internal taxes and taxes other than production and restored him to export.
Article 36
Of the customs department the right to increase when appropriate values of the goods declared in such a way commensurate with the real value of each of them according to the provisions of Articles (34) and (35) of this law, except for goods imported by government departments and the socialist sector.
Article 37
First, must accompany each statement a list of original certified by the Chamber of Commerce and Industry or any other party acceptable to the Department of Customs to the effect to validate prices and origin, and must ratify these lists by the competent authorities according to the instructions issued by the Minister in this matter, and the Department of Customs the right to demand documents, contracts, correspondence and other of the deal without being bound by what is stated in or in the menus themselves and without having the restriction of the power vested in them appreciation.
Second, for the management of customs beyond the existing data or certified in whole or in part in accordance with instructions issued for this purpose.
Part VI
Import and export
Chapter One
Import / 1 - Transport by sea
The Article 38
First, all goods imported by sea, even if they are imported to free zones must be recorded in the manifest (manifest).
Second, the Director-General declares a statement form Alnmuja load (manifest) and the number of copies to be provided from it.
Thirdly, we must be per ship manifest (manifest) one, and bears the signature of the ship's captain and stating the name of the ship and its nationality and its registered load and the types of goods and the number of pieces and parcels recipe of packing, marks and numbers and the name of the shipper and consignee and the ports that shipped them.
Fourth, if included on the cargo ship goods Mnfrth must be a male and a weight, but if included on the prohibited goods should be recorded that the real name in the manifest (manifest).
Fifth: The master of the ship that brings out when entering the ship is Alkmarki the manifest (manifest) to the original first application of customs officers and that a visa from them and hand them a copy of it. It must also submit to the Office Alkmarki through thirty-six hours from the ship to enter port, not including public holidays, the following documents:
A - the manifest (manifest) the original and primary translation when necessary.
B - the manifest (manifest) Bmúna your ship and crew's baggage and belongings.
C - a list of passengers and all the shipping documents that can be requested by the customs department for the application of customs rules.
D - the manifest (manifest) of goods to be unloaded at this port.
Article 39
If the manifest (manifest) back to the ships do not make regular voyages or do not have a maritime agents in ports or from the transport of water and the other must be an indication from the department of customs at the port of shipment.
Article 40
First, may not be unloaded cargo ships and all modes of transport of water, but other ports on the campus where there are offices Kmarkip.
Second, may not be unloaded any goods or transferred from one vessel to another only with the written consent of the customs department and the presence of its employees.
Third: The unloading and transport from ship to another during the hours and under the conditions specified by the customs administration.
Article 41
Tadlt paragraph (First) of this Article so that the solution figure (64) replace the number (63) under the statement correct errors in the Customs Law No. 23 of 1984, issued on 1/1/1984:
First, the captain of the ship or his representative responsible for the lack of pieces or packages or their contents or the amount of goods Almnfrth with regard to drawing Alkmarki until the receipt of goods in warehouses or in warehouses Alkhaassah to the control and supervision of the Department of Customs or by the owners, when allowed to do so with Subject to the provisions of Article (64) of the Act.
Second, the Director-General determines that the decision to allow him in the proportion of goods Almnfrth increase or decrease, and the proportion of partial deficiencies in the goods arising from natural factors or due to weak volumes and flow of its contents.
Article 42
First: if a shortage in the number of pieces or parcels circle of what is included in the manifest (manifest) or if a shortage in the amount of goods allowed to exceed Almnfrth set forth in paragraph (ii) of Article (41) of this Act shall ship's captain or his representative to justify this lack of documentation and support are adequate.
Second: If you can not provide the documents stipulated in paragraph (First) of this Article in the case, it may give grace period not exceeding six months to submit a guarantee ensuring the rights of the Department of customs.
2 - transport by road
Article 43
Devt of paragraphs (III and IV) under Article (1) of the Act to amend the Customs Act No. 23 of 1984, number 10 issued on 30/3/2002:
First, you must market the goods imported by road from the border to the nearest custom office and on the carriers that commit the road or the route that leads directly to this office and appointed by decision of the Director-General shall be published in the Official Gazette.
Second: It is forbidden to carrier the goods mentioned in paragraph (First) of this Article may exceed the Office Alkmarki without a license or to put it in homes or elsewhere before its market to that office.
Third: A - necessary goods carrier mentioned in the first paragraph of this article Baasalha to customs warehouses intended for discharge within 48 forty-eight hours from the date of signing the undertaking provided by the private Alkmarki to the office in this matter.
B - When delayed transmission of the goods for delivery within the period provided for in paragraph 1 of this, it imposed a fine of $ 100,000 one hundred thousand dinars for each day of delay.
Fourth: A - The owner of the garage or rented Ahli assistant or any of them not to harbor any vehicle loaded with goods coming from the centers and ports, customs border.
B - after harboring vehicle loaded with goods in the garage mentioned in (a) of this paragraph in the rule of smuggling under the provisions of Article 192 of the Act, and is placing the hand on the vehicle and its cargo and in case the driver for investigation for this crime, and referred the owner of the garage or rented or assistant of any of them, according to conditions, to investigate that crime as a principal actor.
Article 44
First: It is forbidden to carrier the goods and her companions must submit upon arrival to the office Alkmarki list of shipping or a paper route which serves as the manifest (manifest) signed by the driver and mode of transportation and approved transport company, if any, and the Organization in accordance with conditions specified in Article (38) of this law, to be added the value of the goods. The Minister may decide at some appropriate exceptions to this rule.
Second, attach a list of shipping paper or the way the supporting documents for its content in accordance with conditions specified by the customs administration.
3 - transport by air
Article 45
The captain exhibits that since the Republic of Iraq overcome the limits of the specified routes to them.
Article 46
Must be recorded in the goods transported by plane manifest (manifest) signed by the captain, and organized according to the conditions set out in Article (38) of the Act.
Article 47
The captain to submit the manifest (manifest) and the lists provided for in Article (37) of this Act to the office at the airport with Alkmarki initial translation when necessary, as soon as the plane landed.
Article 48
Prohibits the discharge of goods and thrown from the plane during the way. May be an exception to the commander of the aircraft, to order goods to lay down if that was necessary for the safety of the aircraft, the customs department to know that as soon as the plane landed.
Article 49
Tadlt this article should be resolved numbers (40, 41 and 42) replace the numbers (39, 40, 41) under Article (2) of the statement correct errors in the Customs Law No. 23 of 1984, issued on 1/1/1984 and the debugger statement under the correct number an article in the Customs Law No. 23 of 1984:
Apply the provisions of Articles (40) and (41) and (42) of the Act on transportation by land and air transport with respect to discharge and transfer of goods from one means of transport to another, and the provisions of the lack of responsibility when you check in respect of those goods.
Chapter II
Export
Article 50
Prohibited for each ship or train or a car or plane or any mode of transport other loaded or blank to leave the Republic of Iraq without being submitted to the department of customs manifest (manifest) in conformity with the provisions of Article (38) of the Act and all documents referred to in the article mentioned where appropriate and obtain a permit to leave, and except in cases excluded by the customs administration.
Article 51
First, you must market the goods intended for export to the office of the competent Alkmarki statement by statement.
Second: It is prohibited to carriers of goods for export by road that exceed the offices and police stations customs without a license or to walk in ways other than roads designated for this purpose in order to avoid these offices or police stations, to be taken into account on the goods subject to the provisions of scale Alkmarki procedures established by the Department of Customs.
Chapter III
Transport Berad mail or postal parcels
Article 52
Goods are imported or exported via mail correspondence or mailing packages in accordance with agreements Arab and international postal and legal texts in force.
Article 53
First: We can not remember in the manifest (manifest) or its substitute, several sealed packages or group in any way as a single package.
Second, take into account on the containers, pallets and trailers instructions issued by the customs administration.
Part VII
Stages of clearance Alkmarki
Chapter One
Customs data
Article 54
Must submit to the Department of Customs detailed statement at ridding the state of the goods if they are exempt from duties and taxes, including all information that enables the application of the rules in force and meet the fees and taxes due and to create statistics, and if there is a lack of information may file the goods may request inspection under the supervision Alkmarki to install information missing according to the conditions determined by the Director-General.
Article 55
Director General shall determine the data model and the number of copies and the information that must be contained in the documents attached thereto and exceptions to these rules, and records the serial number an annual statement after verification of its conformity with the provisions of this law.
Article 56
May not be mentioned in the statement, but the detailed statement of goods belonging to the load (manifest) and the one exception of the cases determined by the customs administration.
Article 57
First: We can not remember the number of customs data in sealed packages or group in any way as a single package.
Second, take into account on the containers, pallets and trailers instructions issued by the customs administration.
Article 58
May not be modified as stated in the customs data after registration and allows the provider, the statement apply the patch with respect to number or weight or measurement or value, provided it is done before the assignment statement and a preview within 24 hours of submission of the statement.
Article 59
First, the customs department to cancel the data recorded by the customs has not paid her fees and taxes due or that have not completed stages of clearance for some reason goes back to the forefront during a period of fifteen days from the date of registration of such data.
Second, the data providers as long as the request for cancellation fees and taxes due were not paid are not allowed to revocation in the case of a dispute until after the resolution.
Third, the customs department in the cases provided for in paragraphs (I) and (ii) of this Article may request inspection of goods and place in the absence of this preview statement is submitted after the notification should be invited to attend the preview written and failure to do so.
Article 60
First: The owners of the goods or their representatives legally see the goods before submitting the detailed statement and taking samples as appropriate, after obtaining a license from the department of customs, provided it is done under its supervision.
Second, samples are taken of fees and tax implications.
Article 61
No parties other than the owners of the goods or their representatives legally Viewing customs and excluding competent judicial and other competent authorities.
Chapter II
Examination of goods
Article 62
After recording detailed data, the Chamber Customs examine the goods wholly or partly by regulatory instructions issued by the customs administration.
Article 63
First: Examination of goods taking place in the sanctuary Alkmarki, and allows in some cases, it be held outside this campus based on the request of the owners of the relationship and at their own expense, in accordance with the rules set by the customs administration.
Second: The transfer of goods to the place of examination and the unpacking and re-packaging and all other work required by this preview at the expense statement and submitted to his responsibility.
Third, the transport of goods shall not be placed in customs warehouses or in the places specified for the purpose of inspection without the consent of the customs department.
Fourthly, we must be working in the transport of goods and presenting them for examination acceptable for this purpose by the customs department. No person may enter the customs warehouses, warehouses and barns, sheds and yards for the storage or deposit of goods and places allocated for examination without prior approval from the department of customs.
Article 64
Are not only in the presence of inspection a statement or by his legal representative, unless of attendees did not attend. And determine the responsibility for customs fees when a shortage in the contents of the packages as follows:
First: if the packages entering the customs warehouses or stores an apparently proper condition then Tide of a shortage in the exporting country before shipment, Faisrv of such shortage and eliminating the liability at the time.
Second, if the parcel had been introduced to the warehouse customs or warehouses the status of a virtual invalid, then the authority invested in these stores or warehouses or the party responsible for them that are with the department of customs and the carrier and the insurance company if necessary install this situation in the minutes of delivery and verify the weight and contents The Authority invested or who is responsible to take the measures necessary for the proper conservation and responsibility in such case the carrier unless a reservation is indicated on the manifest (manifest) Comerk index of the source country, and then dismissed the prosecution of this shortfall.
Third: If you enter parcels to customs warehouses or stores an apparently proper condition then check then there is suspicion of fraud within those stores or warehouses resulted in a shortage, is located on the responsibility of the investor or the party responsible.
Article 65
First, the Department of Customs to open packages for inspection when goods are suspected illegal or contrary to what is contained in the documents of customs or the failure of the applicant or his representative to attend the preview during the period specified by the department of customs, which must not exceed ten days from the date of reporting and record shall be drawn so.
Second, the customs department at the appropriate re-inspection of goods that have already a preview.
Article 66
The department of customs goods analyzed by analyst is supported by the customs administration to verify the type or specifications or compliance with the established rules.
Article 67
First, the customs department and the owners of the relationship object to the result of analysis of the goods under Article (66) of this law in front of the interceptor provided for in Article (74) thereof. The Commission shall decide on the objection after seeking the opinion of the analysts' choice of specialists.
Second, prescribed by the minister rules concerning the organization of the procedures provided for in paragraph (First) of this Article.
Article 69
First: The subject covers goods tariff relative (value) for the fees of goods contained within them, and the Minister may determine the decision of his cases that apply the fees and taxes due on the covers separately for the goods contained therein and in accordance with terms tariff their own, both for the goods of tariff relative or quality ( broken) or for goods subject to the fee reduced or exempted from customs duties.
Second, determine the decision of the Director-General of the conditions under which Examination of goods are subject to fees based on weight and calculation of duties levied on them.
Article 70
If no customs office can confirm the contents of the statement by checking the goods and the documents submitted that it may decide to stop the preview and request the necessary documents to take such measures during the appropriate period.
Article 71
Must be completed in fees and taxes according to the contents of the statement only if the inspection result in a difference between them and the statement Vtstopy fees and taxes then on the basis of this result, with no prejudice to the right department of customs in the pursuit of fulfillment fines where appropriate and in accordance with the provisions of this law.
of the statement correct errors in the Customs Law No. 23 of 1984, issued on 1/1/1984:The rules applicable to the crimes Palmtalqh the situation in the consumption data on the following:First, replace the goods entered temporarily or re-exported in whole or in part by other goods.Second, refrain from providing goods accepted in the temporary entry status at the request of customs department. 
