Privileges of Jordan Customs Department
Article 244:
A. For the purposes of collecting all customs duties, other fees and taxes, fines, compensations, confiscations and recoveries with which the Department is mandated, the department shall enjoy a public concession on movable and immovable properties of respondents, even in bankruptcy events. It shall also enjoy preferentiality over all debts except those related to the maintenance of materials and the costs of the judicial proceedings provided by others and debts which have general privilege on movable properties.
B. Any liquidator of any company or estate, and any bankruptcy agent or person responsible for any similar liquidation or settlement of any kind shall notify the director in writing of the commencement of the liquidation or bankruptcy, or shall declare bankruptcy or any other procedures, as appropriate, to declare and confirm the amounts due to the Department. Failure to do so shall result in holding such person directly and personally liable for the payment of due amounts provided that this provision shall not absolve the heirs from paying such amounts from any movable or immovable property transferred thereto from the inheritance. 62
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62 This Article was amended by adding paragraph (B) thereto pursuant to Article (12) of the amending law No. (10) of 2019.