Simplification of Customs Procedures
Article 148:23
(A) Notwithstanding Article 69 of this law, and for the purpose of simplifying procedures, the Minister may waive procedures of goods inspection and be satisfied with the presented documents for the purposes of direct clearance of those goods under provisions and terms he lays down in line with by-laws issued and promulgated in the Official Gazette.
B.
1- The owners of goods imported to the Kingdom shall submit a brief statement before the goods leave the loading port or before arrival in the Kingdom. Such statement shall include the necessary information to reduce the customs risks and apply the provisions of prevention and restriction prescribed in the legislation in force, and organize storage procedures under by-laws issued for this purpose.
2- In case of violation of the provisions of article (1) of this paragraph and the instructions issued thereunder, the owners of the goods shall be subject to a customs fine of not less than (100) JD and not more than (500) JD
3- The goods of personal use, gifts and samples that have no commercial value and which are brought by the passengers or received via postal parcels shall be excluded from the provisions of items (1) and (2) of this paragraph.
C.
1. Taking into account the provisions of Article (78) of this Law, pre-arriving processing of the goods imported to the Kingdom may be allowed by registering the customs declaration and proceeding with the customs procedures and collecting their due duties and taxes prior to their arrival in the Kingdom.
2. The duties and taxes incurred on such goods shall be final based on these determined prior to goods arrival in the Kingdom. Any difference shall be collected before the goods are released from Customs Center.
3. Notwithstanding the provisions of Article (66) of this Law, the customs declaration provided for in item (1) of this paragraph shall be canceled if the goods do not enter the customs zone within 90 days from the date of registering the customs declaration.
4. Any fees or taxes which have been collected in accordance with the provisions of this Article, including the general sales tax and the special tax on canceled customs declaration in accordance with the provisions of this law shall be refunded.
5. The terms, conditions and procedures necessary for the application of the provisions of this paragraph shall be identified by instructions issued for this purpose.
D.
1. The Customs Department may, upon a written request by any relevant person, make preliminary rulings concerning the classification of the customs tariff, the percentage of customs duties, duties and taxes due, rules of origin and methods of determining the customs value to deal with any goods for the purposes of import or export thereof.
2. The conditions, provisions and documents required for the issuance of preliminary rulings and the charge to be collected in this case shall be identified by instructions issued for this purpose.
23 This article was amended pursuant to Article (23) of the amending Law No. (33) of 2018