Customs Legal Cases
Chapter One:Verbal Process and its Procedures
Seizure reports
Article 184:
The smuggling offenses and customs contraventions shall be confirmed by seizure report prepared in accordance with the provisions specified in this Law.
Preparation of seizure report
Article 185:
A. a seizure report shall be prepared by at least two officers from customs or judiciary or from other official bodies as soon as a contravention or a smuggling offence is discovered. When necessary, the report may be prepared by one officer.
B. The smuggled goods and the goods used to conceal the contravention or the smuggling offence and transport means shall be transferred to the nearest customs house when possible.
Article 186:
The seizure report shall contain the following details:
A. Place, date and time of its preparation in words and figures.
B. The names of those who prepared it along with their signatures, ranks and jobs.
C. The names of the offenders or those responsible for the smuggling and their descriptions, professions, detailed addresses, residence and their selected areas whenever possible.
D. seized goods together with their types, quantities, values, losable duties and taxes when possible.
E. Unseized goods as detected or concluded.
F. Details of events, statements made by the offenders or those responsible for the smuggling and the statements of witnesses if there were any.
G. The legal articles which apply to the violation or the smuggling offence whenever possible.
H. the report shall state that the content thereof was read to the offenders or those responsible for the smuggling who confirmed the report by singing it or those who refused to do so.
I. All other useful events including the presence of the contraveners and the persons responsible for the smuggling at the time of inventory of goods or their refusal to do so.
Article 187:
A. The seizure report prepared in accordance with Articles 185 and 186 of this Law shall be considered confirmed with regard to the physical facts examined by those who prepared it unless proven otherwise.
B. Formal incompletion of the seizure report shall not be considered a reason for its invalidation, as it may be returned to those who prepared it for completion. However, the report shall not be returned for completion if the deficiency was related to physical facts. Seizure reports made in accordance with the previous articles and substantiated by observations, facts and acknowledgements verified in other countries shall have the same probative force.
Verification of smuggling offences
Article 188:38
A. Smuggling crimes may be verified and proven by using all means of proof. It shall not be required to detain goods inside or outside the customs to perform such investigation. Establishing smuggling offences shall not preclude goods presented via customs declarations and were previously inspected and cleared by the Department without any notice or reservation indicating a smuggling offence
B. Smuggling offences may also be verified and proven by all means of proof. The importer shall bear the liability thereof.
C. Notwithstanding the provisions of any other legislation, conducting investigation of Customs violations and offences shall not be required. The Director or his authorized representative may refer to the Customs General Prosecutor to conduct investigations in cases where it is necessary.
Forgery Claims
Article 189:
Whoever claims forgery must submit his claim to the Customs Court of First Instance at the first hearing in accordance with the judicial regulations in effect. If the court sees signs and evidence supporting forgery, it shall refer the investigation to the civil public prosecution and postpone its hearing until such forgery claim is settled. However, if the claimed forged seizure is connected with more than one item, hearing concerning the rest of the items contained in the seizure shall not be postponed, and the court shall proceed with the hearing and a judgment thereof.
Combined Seizure Report
Article 190:
A combined and comprehensive report for number of violations may be prepared when the value of goods for each violation does not exceed 5 dinars and within the limits and instructions set out by the Director. It may be sufficient to confiscate these goods for the Customs Department by a decision from the Director or his deputy. No request for review shall be accepted unless the owners of these goods pay customs duties and other fees and taxes as well as the due fines.
Chapter Two:Precautionary Measures
Precautionary Seizure
Article 191:39
A. Those who execute the seizure report shall have the right to seize the goods involved in the violation or the smuggling offence and means of concealment and conveyance thereof. They shall also have the right to seize all the documents for the purpose of proving the contraventions and smuggling offences and securing the duties fees and fines.
B. The Director may release goods, materials, instruments and means of transport used in any offense or smuggling offence which are reserved pursuant to the provisions of paragraph (A) of this Article in return for providing cash or bank insurance for their estimated value at the date of committing the offense so as to ensure that they will not be undisposed of and that they will be submitted upon request to implement provisions rendered thereunder. As for the Jordanian transport means, the Director may replace the insurance by placing a reservation sign on its records at the concerned agencies.
C. The Attorney General may issue a decision on the provisional attachment of movable and immovable property of any person requested by the Department to pay Customs or tax fines, fees or taxes exceeding (ten thousand Dinars), or any person who committed any act contrary to the provisions of the law until fines imposed on such acts are duly paid, or until a decision thereon is issued within the limits of the amounts claimed if the Customs Department has adequate evidence that such person may smuggle or dispose his money with the intention to prevent enforcement in any way.
D. The decision for provisional attachment pursuant to the provisions of paragraph (C) of this article shall be subject to appeal at the Customs Court of First Instance within (15 days) from the date the respondent became aware of the attachment.40
Detention - Precautionary Detention
Article192:
A. Precautionary detention of persons shall not be allowed except in the following cases:-
1. In cases of an attested smuggling crime.
2. Upon carrying out hindrance acts which obstruct the investigation of the smuggling crime or the like.
3. When it is feared that the persons involved may flee or disappear to evade penalties and indemnities they may be convicted of.
B. The decision to detain in the cases referred to in paragraph (A) of this Article shall be issued by the Public Prosecutor for a period not exceeding seven days, which may be extended for a similar period for one time.41
Travel ban of Violators and Smugglers
Article 193:
A. The Director shall have the right to request the pertinent authorities to ban violators and those responsible for smuggling from leaving the country when the seized items are not sufficient to cover the Customs duties, taxes and fines. The Director shall cancel this request if the violator or the smuggler presented a bank security equivalent to the sums which the respondent may be requested to pay when seized property are deemed insufficient to cover these sums.
B. The Attorney General may shut down the store whose owners or anyone in charge of its administration or any of its employees have– by using the tools belonging to the store or its peripherals or its owners- committed the offense of smuggling of goods which are prohibited, specific prohibited, restricted or subject to excessive fees for more than two times until conciliatory settlement is reached or until judicial rulings issued in respect thereof are executed. The decision shall be subject to appeal at the Customs Court of First Instance within fifteen days from the date of issuance. 42
Chapter Three: Customs Contraventions and Penalties
General Provisions
Article 194:
Customs fines and confiscated goods prescribed in this Law shall be regarded as civil compensation for the Department, hence the provisions of general amnesty laws shall not apply thereto.
Article 195:
In case multiple of contraventions, fines shall be imposed on each contravention individually, and shall be limited to the heaviest fine if the contraventions were closely connected in an inseparable manner.
Article 196:43
A. Fees, wherever it occurs in respect of imposing customs fine at a certain rate therefrom, shall mean Customs duties and other fees and taxes including General Sales Tax and Special Tax.
B. For the purposes of applying this law, Re-export Customs Declarations shall be treated as Transit Customs Declarations.
General Provisions
Article 197:
A customs fine not exceeding the amount of duties shall be imposed on the following:-
A. Goods imported or exported through smuggling whose value does not exceed 100 dinars and which are not listed as specific prohibited goods.
B. Items and objects intended for personal use and the effects and gifts carried by the passengers whose value does not exceed 500 dinars and which are not declared at a customs house upon entry or exit and not exempted from customs duties.
The seized goods may, in both cases, be returned to their owners wholly or partly on the condition that the restrictions prescribed by the provisions in force are observed.
General provisions
Article 198:
A. Except for cases falling under smuggling category covered under Article 204 of this Law, a fine of not more than half the amount of due duties and taxes shall be imposed on the following:
1. The unjustified shortage in cargo listed in the maritime manifest or its equivalent.
2. A declaration in violation in which the real value therein has been proven to be of no more than 10% of the acknowledged value, or 10% of weight or number or measurement, provided that the goods shall not be of those prohibited ones.
3. Import for local consumption (IM4) Declarations which are found to be in violation of value, number or type of none commercial home furniture and household utensils brought by travelers coming to the Kingdom for permanent residence.44
B. Except for cases falling under smuggling category covered by Article 204 of this Law, a fine not more than twice of duties or half the value of goods whichever is less shall be imposed on the following contraventions:
1. The contravening declaration which leads to benefit from refunding duties or taxes or clearing the records of goods under temporary entry or goods imported for processing and export purposes the duties of which exceed 500 JDs, without having the right to do so.
2. The unjustified increase over what has been listed in the cargo manifest or its substitute. If the increase contained parcels bearing the same signs and numbers borne by other parcels, the extra parcels shall be considered as being subject to higher fees or subject to prohibition rules.
3. Import for local consumption (IM4) Declarations which are found to be in violation of value, number or type of none commercial home furniture and household utensils brought by travelers coming to the Kingdom for permanent residence.
B. Except for cases falling under smuggling category as covered under Article 204 of this Law, a fine of not more than two times the duties or half the value of goods, whichever is less, shall be imposed on the following contraventions:
1. Contravening declaration which results in unlawfully benefiting from recovering duties or taxes or closure of goods records under temporary admission or goods imported for processing and export purposes of which duties exceed 500 JDs.
2. Unjustified excess against what has been listed in the cargo manifest or its equivalent. If such excess revealed parcels bearing the same signs and numbers of other parcels, the extra parcels shall be considered as being subject to higher fees or prohibition rules.
3. Unjustified shortage against what has been listed in the land or air cargo manifest or its equivalent, whether in the number of parcels or contents or in the quantities of bulk goods.
4. Use of exempted or tariff-reduced items for a purpose other than that for which they were imported. The same fine shall be imposed on exchange or sale or disposal of these items unlawfully and without the Department's approval and without presenting the required documents.
5. The sale of goods accepted under duty-pending status or the use thereof outside the permitted areas or for purposes other than those for which they were imported, or when utilized for a purpose other than that intended for, or when unlawfully replaced or disposed of before notifying the Department and presenting the required documents.
6. Unlawful recovery of duties and taxes whose value exceeds 500 JDs.
D. Subject to the provisions of paragraph (W) of Article 199 of this Law, a fine of not less than half the fees and taxes and not more than one time thereof shall be imposed on the transit transactions which violate value, type, number, weight, measurement or origin.
Fines
Article 199:45
Except for cases falling under smuggling category covered under Article (204) of this Law, a fine of not less than (100 JDs) and not more than (1000 JDs) shall be imposed on each of the following contraventions:-
A. Contraventions in export declaration that would lead to evading the restrictions of export license.
B. Contravening declaration which results in unlawfully benefiting from recovering duties or taxes or closure of goods under temporary admission or goods imported for processing and export purposes of which duties exceed 500 JDs.
C. Transporting passengers or goods within the country by vehicles entered under pending duties status in violation of the provisions of Laws and regulations.
D. Changing the route specified in the transit or re-export declarations without the Customs Department's approval.
E. Cutting lead seals, or buttons or removal of customs seals off goods dispatched by transit or re-exportation.
F. Presentation of the specified certificates necessary for acquittal and completion of the transit manifests or for the temporary entry undertakings or duty-pending inward processing, or re-exportation after the expiry of the periods specified for that purpose.
G. Breaching any of the legal conditions and provisions of transit or inward processing or temporary entry or re-exportation provided for in the by-laws issued under this law.
H. Violating the provisions related to public and private warehouses. Such fine shall be collected from proprietors or investors of these warehouses.
I. Acquisition of more than one manifest or its equivalent by the concerned persons.
J. Possession or circulation of goods subject to the control of the customs zone unlawfully or in a way that contravenes transport document content.
K. transportation of restricted, prohibited or specific prohibited goods or goods subject to heavy fees by vessels whose load capacity is less than 200 nautical tons within the maritime customs zone, whether the goods were mentioned in the cargo manifest or not. The same applies when such vessel change their course inside that zone under circumstances other than those resulting from maritime emergency or force majeure.
L. Anchoring of ships or landing of planes or parking of other transport means in places other than those specified and authorized therefor by the Customs Department.
M. Departure of vessels, planes and other transport means from the harbor or the customs zone without a permit from the Customs Department.
N. Anchoring of vessels of any load and the landing of planes at harbors and airports other than those specified therefor, either in normal or emergency cases without notifying the nearest customs house thereof.
O. Transshipment of goods from one means of transport to another or re-exportation the goods without an authorized declaration or license.
P. loading and unloading of vessels or trucks or cars and other transport means or withdrawal of goods or unloading the goods at places other than those specified for that purpose without a permit from the Department or in the absence of its personnel or outside the hours set for that, or in violation of the provisions defined by the Department,
Q. Obstructing the Customs Department's officers from carrying out their duties and exercising their right of inspection, verification and examination, besides non-compliance with customs officer and failure to stop upon their request. This fine shall apply to anyone who takes part in such contravention.
R. Failure to keep or present records, documents and similar items during the period prescribed in Article (183) of this Law.
S. Failure by customs clearance agents to abide by the customs regulations which specify their duties and the behavioral miss-conduct penalties in accordance with the provisions of Article (168) of this Law.
T. The verified shortage in goods at the store houses after being delivered in an apparent sound condition.
U. Goods which escaped seizure of which value or quantity or type thereof is not possible to determine. The fine imposed on this offense shall not be less than (500) JD.
V. unlawful recovery of duties or taxes not exceeding 500 JDs.
W. Transit or re-export declarations in violation of value, number, weight, measurement or origin detected by exit Customs House.
X. Disposal of goods released before the analysis results, contrary to the provisions of prevention and restriction provided for in this Law or the legislations in force if it is in violation of the standard specifications or approved technical rules without affecting public health and safety, even when the fees and taxes thereof are paid, provided that the fine in this case shall not be less than (five hundred dinars).
Article 200:46
Except for cases falling under smuggling category, a fine of 50 - 500 JDs shall be imposed on the following contraventions:-
A. Declare information that contradict with the documents attached to the declaration. Such fine shall be paid by the declarant.
B. List several closed parcels put together in whatever way in the manifest or its equivalent as being one parcel, taking into account Article 60 of this Law regarding containers, pallets and trailers.
C. Failure to present the manifest or its equivalent and other documents referred to in Article 43 of this Law upon entry or exit, and the adjournment in presenting the manifest or its equivalent from the period prescribed in the same Article.
D. Non presence of proper cargo manifest or its equivalent or the presence of a manifest which is inconsistent with the cargo.
E. Failure to endorse the manifest declaration by the customs authorities at the shipping place in circumstances such endorsement is deemed essential in accordance with the provisions of this Law.
F. Omission of whatever required to be listed in the manifest or its equivalent.
G. Mail importation of sealed parcels or unlabeled containers in contradiction with the provisions of Arab and international postal agreements and the national legal provisions in force.
H. The attempt to recover duties and taxes unlawfully.
I. Every other violation to the provisions, statutes, resolutions and instructions of this law.
J. The disposal of released goods prior to the analysis results thereof, contrary to the provisions of prohibition and restriction provided for in this law or in the legislation in force, even when the due duties and taxes on such goods are already paid and results of analysis thereof allow placing the goods for local consumption.
Delay Fines
Article 201:47
A fine between 10 - 20 dinars for each day of delay shall be levied in cases of contraventions involving delay in presenting the goods dispatched by transit or re-export to the exit office or to the destination internal office after the expiry of the periods indicated in the respective declarations. The fine in this case shall not exceed half the value of the goods.
Chapter four: Smuggling and Penalties thereof
Article 202:
A fine of 10 - 20 dinars shall be levied for each week of delay or any part thereof for contraventions of delay in returning the goods entering temporarily for processing purposes after the expiry of the period set out therefor in the declaration, with the exception of cars where the fine shall be from 15-30 JDs. The fine shall not exceed half the value of goods.
Smuggling
Article 203:
Smuggling is the bringing of goods into the country or transferring them out of it in a manner contravening the enforced legislations and without payment of the whole or part of the customs duties and other fees and taxes, or in violation of the rules of prohibition or the restrictions prescribed in this Law or other laws and regulations. The goods referred to in Article (197) of this Law shall not be subject to this Article.
Article 204:49
The following shall be subject to the smuggling provisions:-
A. Failure to direct the goods to the nearest customs house upon entry.
B. Failure to follow the designated routes when entering and exiting goods.
C. Unloading or loading the goods from or on board vessels in a manner contravening the regulations along the coasts where customs houses are not available, or loading or unloading the goods within the customs maritime zone.
D. Unloading or loading the goods from or on board aircrafts in an illegal manner outside the official airport or tossing off the goods during flights. In such cases, provisions of Article (53) of this Law shall be observed.
E. Failure to declare import or export goods at the entrance or exit office without a manifest, including goods carried by the passengers while taking into account the provisions of Article (197) of this Law.
F. Bypassing customs houses without declaring the goods upon entry or exit.
G. discovery of undeclared goods at the customs house hidden in places with the intent to conceal, or goods placed in spaces or compartments that are normally intended to contain such goods.
H. The shortage or excess or exchange in the number of the packages and their contents and which are accepted under pending duties status prescribed in chapter 6 of this Law, and which have been discovered following the departure of the goods from the entry center. This rule shall cover the goods which have entered the country by smuggling or without customs formalities.
I. Failure to produce proofs prescribed by the Department for the acquittal of the declarations of goods which are accepted under suspension of customs duties and which are prescribed in chapter (6) of this Law.
J. The removal of goods from the free zones or the stores or warehouses to the customs area without customs formalities.
K. producing false declarations intended for the importation or exportation of specific prohibited, prohibited or restricted goods, or those intended for the importation of goods illegally by falsifying their value so as to escape the financial apportionments set in the enforced rules.
L. The submission of false, fraudulent, or fictitious documents, or affixing false marks with the intention to evade customs duties or the other fees and taxes in whole or in part, or with the intention to break the rules of prohibition and restriction, provided that Article (198/A/C) of this Law shall be taken into account.
M. Transport or possession of prohibited, restricted or specific prohibited goods without submitting proofs confirming their importation in a legal manner.
N. The transport or possession of the goods which are subject the control of customs jurisdiction zone without presenting legal documents.
O. Failure to re-import export-prohibited goods and goods exported temporarily for whatever purpose.
P. Unloading or loading trains in places where customs houses are not present or loading or unloading the goods in customs zone in a manner contravening the regulations in place.
Q. Disposal of released goods prior to the results of their analysis contrary to the provisions of prohibition and restriction provided for in this law or in the legislation in force if the results of the analysis do not allow to place such goods for domestic consumption for being unfit for human consumption or for constituting a danger to public safety. For penalty purposes, goods in this case shall be treated as prohibited goods, even if duties and taxes due thereon are already paid.
Criminal liability
Article 205:
The penal liability is stipulated by the presence of element of intent. The applicable penal provisions shall be observed in determining this liability. The following shall be considered liable for penalty:-
A. Principal perpetrators.
B. The crime accomplices.
C. Mediators and inciters.
D. Holders of contrabands.
E. Owners of the means of conveyance used for smuggling, drivers and assistants.
F. Owners, tenants or beneficiaries of shops and places where smuggled goods were deposited.
Penalties
Article 206:50
The following sanction shall be imposed on the persons who committed smuggling or equivalent, or attempt to do so:-
A.
1. A penalty of not less than (1000) dinars and not more than (10000) Dinars. If the offence is repeated, the offender shall be punished by imprisonment for a period not less than a year and a fine of not less than (5000) dinars.
2. Imprisonment in cases of recurrence set forth in item (1) of this paragraph shall be excluded from the smuggling-like offences relating to the concealment of the value, number, weight or measurement, provided that types of goods shall have been declared in their real title in accordance with main headings of tariff codes .
B. A customs fine as civil compensation for the Department as follows:-
1. between three times to six times the value of the specific prohibited goods.
2. between two to three times the value in addition to the duties on the prohibited or exclusive goods.
3. Between two to four times the duties due on goods subject to customs duties if not prohibited or restricted, provided that the fine shall not be less than half the value of the goods, and the fine shall not be less than three times the duties if the goods are subject to high duties. 51
4. Between half to one time the value of goods which are not subject to any duties or taxes, and which are not prohibited or exclusive.
C. confiscation of goods involved in the smuggling, or levying the equivalent of their value including the Customs duties, General sales tax, Special sales tax and other fees and taxes if the goods were not seized or escaped seizure.
D.
1. Confiscation of the transportation means, the tools and materials used in the smuggling offence, or imposing a fine not exceeding (25%) of the value of the smuggled goods, provided that the fine shall not exceed the value of the transport means with the exception of vessels, aircrafts and trains unless they were prepared or hired for this purpose, or levying the equivalent of their value if they were not seized or escaped seizure.
2. If it is not possible to enforce the final judicial decision by confiscating the means of transport, tools and materials used in the smuggling offence, or if the owner is not convicted of the smuggling offense, the Customs Department shall have the right to collect the equivalent value of any of them according to their market value at the date of commission of the act.
Article 207:
The Director may decide to confiscate the seized goods if the smugglers fled or were not identified.
Chapter Five: Prosecution
Administrative Prosecution
Article 208:
A. The Director or whomever he authorizes may issue decisions to claim duties, taxes and fines which the Department collects, provided that the amounts shall be fixed and due under guaranteed undertakings or a compromise settlement undertaking or a final court decision. The respondent shall come to the Department to settle the claim within 30 days from the date of notifying him of the decision.
B. the Director may issue a collection order to collect fees, taxes and fines if the respondent fails to appear in the Department during the period referred to in paragraph (A) of this Article.
C. The respondent may object to the collection decisions at the pertinent court within thirty days from the date of notification. This, however, shall not stop execution unless the respondent pays (25%) of the claimed sums as security or presents a bank guarantee therein.
Article 209:
A. The fines set out in section (3) of this chapter shall be imposed by a decision from the Director or whomever he authorizes.
B. The contravener himself or his representative shall be notified of the fine imposed on him by a written notice or registered mail.
The contravener must pay the fines within (30) days from the date of notification or the date of the refusal to sign the notification.
Article 210:
A. Fining decisions referred to in Article (209) may be challenged at the Minister's under article (209) within the period set out therein. The Minister may confirm the fining decision or reduce or cancel it if justified.
B. the Minister's decision, issued under paragraph (A) of this Article shall be appealable before the Customs Court when the imposed fine plus the value of the confiscated goods (if present) exceed 500 JDs. The Appeal should be submitted within (30) days from notification of the Minister's decision. The court may confirm the fine, amend, or cancel it.
Legal Prosecution of Smuggling Offences
Article 211:
Actions of smuggling offences shall be set in motion only upon written order from the Director or the official who acts on his behalf during his absence.
Abatement of Prosecution
Compromise settlement
Article 212:
A. The Minister or the person he authorizes may conduct compromise settlement in respect of smuggling crimes or the like with all parties involved in smuggling act, or with some of them for the whole crime and within the conditions mentioned in the settlement contract, either before filing the lawsuit or during hearing thereof, and before rendering the final judicial ruling thereof.
B. The Minister, upon recommendation by the Director, may waive any violation or smuggling crime or the like before or during prosecution and before the issuance of the judgment of first instance under justifiable reasons when the fines do not exceed (500) JDs. In all cases, justifiable reasons shall not apply unless they are connected with travelers and their personal use.
C. the Minister, upon recommendation by the Director, may waive the Customs cases relating to issues of official parties.
Article 213:
A. Upon making a compromise settlement, The Minister or the person he delegates may replace penalties and customs fines stated in Article (206) of this Law by the following:-
1. A customs fine of not less than (50) % of the minimum civil compensation.
2. Confiscating the specific prohibited goods and goods whose importation or exportation is prohibited.
3. The compromise settlement contract may provide for returning the seized goods, and the fulfillment of customs duties and other fees and taxes on goods allowed for importation or exportation, or goods of exclusive importation, subject to the approval of the excluding party.
4. The compromise settlement contract may provide for returning means of transport and the materials used in smuggling against a fine not less than (20%) of the value of smuggled goods and not more than 50% of the value of the transportation means.
B. The Minister shall issue a guide for compromise settlements provided that such guide shall be promulgated in the Official Gazette.
Article 214:
The legal action shall come to an end when the settlement is finalized.
Chapter Six: Liability and Joint Liability
Article 215:
A. The offence and the consequent civil liability in smuggling offences shall arise by availability of the offence elements. However, persons who have proven that they were victims of force Majeure shall be exempted from liability, as well as those who have proven that they have not commit any part of the offence or smuggling or caused it to occur or to be committed.
B. The civil liability shall include, In addition to the contraveners and smugglers as active subjects, interveners, owners of the infringing goods, accomplices, financers, agents, brokers, donors, carries, holders, beneficiaries and consignors of goods; each within the confines of his liability in the occurrence.
Article 216:
Investors of the private shops and places where the goods involved in the contravention or the smuggling offence were placed shall be responsible for the goods.
Investors of public shops, premises and their employees as well as the owners of the transportation means and their drivers and assistants shall be held responsible unless they prove their unawareness of the presence of goods which are involved in the infringement or the smuggling offence and that they had no direct or indirect interest therein.
Article 217:
Guarantors shall be responsible, within the limits of their guarantees, for the payment of customs duties, charges fines and other amounts payable to the Authority by the principal payers.
Article 218:
Customs Agents shall be fully responsible for the offences they or their authorized employees commit concerning customs declarations. If such offenses lead to smuggling, the court may decide thereon and determine liability. However, customs agents shall not be responsible for the undertakings submitted in the customs declarations unless such undertakings are made by them or that they have guaranteed the undertakers.
Article 219:
The owners of goods, the employers and the carriers of the goods shall be responsible for the actions of their employees and all those working on their behalf in respect of the duties and taxes which the department collects, as well as the subsequent fines and the confiscated goods prescribed in this Law.
Article 220:
Heirs shall be responsible for the payments due on the deceased person within the limits of each share of heritage.
Article 221:
Payable customs duties, taxes and fines or those under joint liability shall be paid by the offenders or those responsible for smuggling in accordance with the provisions of the Law for collecting state funds. The goods and the transportation means, when available or seized shall serve as a guarantee for the payment of the due amount.
Chapter Seven: Establishment of Customs Courts and Principles of Trials
The Customs Court of First Instance
Article 222:53
A. A Court of First Instance called (the Customs Court of First Instance) shall be established and shall consist of a President and several judges appointed by the Judicial Council of judges serving in the judiciary system.
B. The Customs Court of First Instance shall be competent to hear the following cases:
1. Smuggling offences and the like pursuant to the provisions of this law
2. Offences and violations committed in contravention of the provisions of this Law, import and export laws, investment promotion act, general sales tax law and the by-laws and instructions issued thereunder.
3. Disputes arising from the application of the international trade agreements in which the Kingdom is a contracting party, and in any dispute of any kind whatsoever relating to the application of the laws and by-laws mentioned in item (2) of this paragraph.
4. Objections filed against collection orders pursuant to the provisions of Article (208) of this law.
5. Appeals filed against fine orders pursuant to the provisions of Article (210) of this law.
6. The detention and release of perpetrators charged with the offenses and violations referred to in items (1) and (2) of this paragraph. In instances the case has not been brought before the Court yet, the President of the Court may request any person charged with an offence under this law to provide bail to ensure his presence at the court. Otherwise, the president may decide to detain him until the case is concluded.
7. The release of the goods seized in the pending cases against a bank guarantee that equals the value of these goods, as well as the release of the seized means of transport after placing garnishment order thereon by the competent agencies.
C. Notwithstanding any other legislation, the Customs Court of First Instance shall have the jurisdiction to hear cases of civil compensation and fines levied on the perpetrators regardless of their capacities or affiliation. They shall be subject to the penalties provided for in this Law.
D. The Customs Court of First Instance shall sit with a single judge.
E. The Customs Court shall sit in Amman or elsewhere in the Kingdom.
Article 223:
A. A Court of Appeal, called (the Customs Court of Appeal), shall be established, consisting of a President and a number of judges appointed by the Judicial Council from the judges serving in the judicial system.
B. The Customs Court of Appeal shall be competent to hear appeals against decrees or judgments issued by the Customs Court of First Instance.
C. The Customs Court of Appeal shall sit by a panel of three judges and shall issue its decrees or judgments unanimously or by majority.
D. The Customs Court of Appeal shall hold its sittings in Amman or elsewhere it deems appropriate in the Kingdom.
D. The Customs Court of First Instance shall sit with a single judge.
E. The period to appeal the decree or judgment issued by the Customs Court of First Instance shall be thirty days from the day following the date reading thereof if it was in-presence, and from the day following the date of notification thereof if it was an ex parte or virtually in-presence decree.
Hearing of Appeals
Article 224:
The Customs Court of Appeal shall hear appeals filed therein by auditing cases of which value does not exceed ten thousand Dinars, and plead in other cases. The Customs Court of Appeal may, nevertheless, plead in any case of any value and for any reason via an order issued therefor.
Cassation
Article 225:
A. Judgments and decisions issued by the Customs Court of Appeal in penal and civil rights actions shall be challengeable at the Court of Cassation in the following two cases:
1. If the value of the legal action or the Customs fines and confiscation charges is not less than five thousand Dinars.
2. If the dispute in the other litigations concerns a new arising legal issue or complication or general importance that was permitted by the Customs Court of Appeal or the Court of Cassation pursuant to the provisions of paragraphs (b, c, d) of this article.
B. A request for permission of cassation shall be submitted to the Court of Appeal within ten days starting from the day following the date of the issuance of the appeal judgment thereof if it was in-presence, and from the day following the date of notification thereof if it was an ex parte or virtually in-presence decree.
C. If the Customs Court of Appeal declined granting the permission for cassation, the applicant may submit the permission request to the President of the Court of Cassation within ten days from the day following the date of notification of the declination decision.
D. In case of granting permission for cassation by the Customs Court of Appeal or by the President of the Court of Cassation, the applicant shall file cassation motion within ten days of the day following the date of his notification of the permission decision.
Cassation period
Article 226:
The period of cassation of the ruling or the appeal judgment is (thirty days) from the day following the date of the judgment if it is present and from the day following the date of notification thereof if it is present-like or legally present.
Miscellaneous Provisions
Article 227:54
The Customs Public Prosecution shall be constituted under the law of Civil Courts constitution.55
Article 228:
Claim dismissal cases shall not be accepted at the Customs Courts with regard to the customs duties and other fees and taxes due on goods still in Customs custody pending clearance.
Article 229:56
A. If, during the investigation of any Customs cases, the Customs Public Prosecutor finds that there is an act relating to money-laundering offense, he shall investigate it to complete procedures thereof. His investigations in this regard shall be deemed as if they have been issued by a competent Public Prosecutor.
B. If it is decided to dismiss the case at the Customs Court for absence or for any other reason, and if the case has not been renewed within (90) days from the date of the plaintiff's notification of the decision, the dismissal ruling shall be deemed final and unchallengeable by any means.
C. Unless otherwise provided for in this Law, the Customs General Prosecutor, the Customs Court of First Instance, the Customs Court of Appeal and the Court of Cassation shall apply the provisions of both Code of Criminal Procedure and Code of Civil Procedure, in a manner which does not contradict the provisions of this Law.
Notifications
Article 230:
Subject to the special provisions of this Law, the judicial papers and all the papers and rulings issued thereunder shall be prepared, organized and communicated by the employees of the Customs Department and the Customs judicial officers in accordance with the procedures provided for in the Civil Procedure code and the penal Procedure code.
Article 231:
A. Fees shall be collected for civil action lawsuits filed before the Customs courts at all levels and types of trial pursuant to the provisions of court fee statute in effect as if they were civil lawsuits in the sense set out in the mentioned statute.
B. Notwithstanding any other law, no claim against the Treasury shall be heard at the Customs courts unless the plaintiff deposits a cash or a bank guarantee equivalent to (25%) of the requested amounts, including fees and fines, or the amount he acknowledges, whichever higher.
Chapter Eight: Execution of Judgments, collection orders and Fining
Article 232:
A. Decisions related to collection, fining and judgments issued in customs cases, when final, shall be implemented by all means of execution on the movable and immovable assets in accordance with the law of state fund collection. The Minister shall order seizure of enough funds to fulfill the amount owed.
B. The Director shall exercise the powers entrusted to the Administrative Governor and the state fund collection committee provided for in the above-mentioned Law.
Non-payment of Monetary penalties
Article 233:
Enforcement of imprisonment shall not affect the right of the Customs Department for fees and fines imposed on the offenders or those responsible for the smuggling or the established confiscations. Awarded customs fines shall, in all cases, be deemed civil compensation for the Department and shall be collected in the same manner the public funds are collected.
Execution of imprisonment decisions
Article 234:
Canceled.59
Exemption from execution expenses
Article 235:
The Customs Department shall be exempted from all costs of implementation and from furnishing any security or guarantee in all cases where the Law so requires.
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38 This article was amended pursuant to Article (38) of the amending Law No. (33) of 2018
39 This Article was amended pursuant to Article (39) of the amending law No. (33) Of 2018.
40 This Article was amended by adding paragraph (c) and (d) pursuant Article (3) of the amending law No. (10 ) of 2019.
41 This paragraph was amended pursuant to Article (40) of the amending law No. (33) of 2018.
42 This article was amended by adding paragraph (B) thereto pursuant to Article (4) of the amending law No. (10) of 2019
43 This Article was amended pursuant to Article (41) of the amending law No. (33) of 2018.
44 This paragraph was amended by deleting the words "used" cited therein pursuant to article (6) of amending law No.(10) of 2019
45This Article was amended pursuant to Article (42) of the amending law No. (33) of 2018.
46 This Article was amended pursuant to Article (43) of the amending law No. (33) of 2018.
47 This Article was amended pursuant to Article (44) of the amending law No. (33) of 2018.
48 This Article was amended pursuant to Article (45) of the amending law No. (33) of 2018.
49 This Article was amended pursuant to Article (46) of the amending law No. (33) of 2018.
50 This Article was amended pursuant to Article (47) of the amending law No. (33) of 2018
51 This Paragraph was amended pursuant to Article (7) of the amending law No. (10 ) of 2019.
52 This Paragraph was amended pursuant to Article (8) of the amending law No. (10) of 2019.
53 This Article was amended pursuant to Article (48) of the amending law No. (33) of 2018.
54This Article was amended pursuant to Article (49) of the amending law No. (33) of 2018
55 This Article was amended pursuant to Article (9) of the amending law No. (10) of 2019.
56 This Article was amended pursuant to Article (50) of the amending law No. (33) of 2018.
57 This paragraph was amended pursuant to article (10) of the amending law No.(10) of 2019.
58This article was amended pursuant to article (11) of the amending law No.(10) of 2019
59 This article was canceled pursuant to article (11) of the amending law No.(10) of 2019