The Authority to exclude Ministries and Agencies
Article 248:63
A. The Minister may exclude ministries, government agencies and public official institutions from certain procedures in order to facilitate their work, including the acceptance of the value of the imported goods cited in the respective invoices (lists) plus the transport and insurance fees and any other expenses required by the import process, provided that this exception, pursuant to the applicable laws, shall not prejudice with the fees and taxes due by exempting goods or altering rates thereof.
B. The Minister may, upon the recommendation by the Director, sell the goods that have become treasury's property to the ministries, official agencies and public institutions of the Government in the amount he deems appropriate or to renounce them without exchange by a decision from Council of Ministers approving his recommendation thereto.
C.
1- The Minister shall have the right to delegate any of his powers provided for herein to the Director, provided that such delegation shall be specific and in writing.
2. The Director shall have the right to delegate any of his powers provided herein to any of the concerned and competent employees of Department, provided that the delegation shall be specific and in writing.
The Authority to issue executive by-laws
Article 249:64
The instructions issued pursuant to the provisions of this Law shall continue to apply until the issuance of the by-laws provided for in the amending law.
Article 250:64
A service charge shall be collected for each passenger and for each vehicle that leaves the Kingdom by road or sea. The amount and of such charge, conditions of exemption therefrom, terms of collection thereof and the party authorized to collect it shall all be specified in a by-law issued pursuant thereto.
Miscellaneous Provisions
Article 251:
Notwithstanding the provisions of the General Sales Tax Law No. 6 of 1994 and its amendments:
A. The provisions of this law shall apply to the goods, which constitute a Customs offence or smuggling offense or the like prescribed in this law, and which results in any loss of general tax or special sales tax.
B. The Customs Department shall perform all procedures relating to any Customs offence, smuggling offense and the like in terms of conciliation settlement, legal or administrative pursuance, and any other powers and procedures provided for in this Law.
C. The Customs Court of First Instance and the Customs Court of Appeal shall have the jurisdiction to hear all cases established pursuant to the provisions of paragraph (a) of this Article, including those in which the Customs Department is a party, as they used to fall within the jurisdiction of the Tax Court of First Instance and the Tax Court of Appeals before entering into force the provisions of this law.
D. pursuant to the provisions of paragraph (a) of this article, all cases in action heard on the effective date of the provisions of this law and in which the Income and Sales Tax Department is a party shall be referred as follows, unless otherwise prepared for judgment:
1. Those with the Tax Court of First Instance to the Customs Court of first instance to follow with proceeding thereof from the point last reached.
2. Those with the Tax Court of Appeal to the Customs Court of Appeal to follow proceedings thereof from the point last reached.
E. The provisions of this Article shall come to effect from the date of enactment of the Law amending the General Sales Tax Law No. (29) for the year 2009.
Article 252:
A. The Council of Ministers shall have the right to issue the necessary by-laws to implement the provisions of this law.
B. The instructions issued under the provisions of this Law shall be promulgated in the Official Gazette.
Abrogation
Article 253:
A. The Customs and Excise Law No. (1) for the year 1962 and its amendments shall be abrogated, provided that the by-laws and instructions issued thereunder as well as the by-laws and instructions issued under the Temporary Customs Law No. (16) of 1983 shall remain in effect until they are repealed or amended under the provisions of this Law within a maximum period of six months.
B. The decisions issued by the Council of Ministers under the provisions of the Customs and Excise Law No. 1 of 1962 and the Temporary Law No. 16 of 1983 shall remain in force until they are repealed or renewed within a maximum period of six months from the effective date of the Law.
C. The provisions of any other legislation shall be abrogated to the extent of inconsistency with the provisions of this law.
Persons tasked with the implementation of the provisions of the law
Article 254:
The Prime Minister and the Ministers shall be tasked with the implementation of the provisions of this law.
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63 This Article was amended pursuant to Article (52) of the amending law No. (33) of 2018.
64 This Article was added pursuant to Article (53) of the amending law No. (33) of 2018.