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Executive Regulations of the Customs Law (issued by the Decree of the Council of Ministers No. 21 of 2004), 卡塔尔

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被取代文本  转至WIPO Lex中的最新版本
详情 详情 版本年份 2005 日期 生效: 2005年4月11日 发布: 2004年7月28日 文本类型 实施规则/实施细则 主题 知识产权及相关法律的执行, 其他 The Decree of the Council of Ministers Council No. 21 of 2004 was published in the Official Gazette on May 11, 2005, and entered into force on the day of its publication, in accordance with its Article 2.
Accordingly, the Executive Regulations of the Customs Law issued by the said Decree entered into force on May 11, 2005.

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主要文本 主要文本 阿拉伯语 قرار مجلس الوزراء رقم (21) لسنة 2004 بإصدار اللائحة التنفيذية لقانون الجمارك      英语 Executive Regulations of the Customs Law (issued by the Decree of the Council of Ministers No. 21 of 2004)        
 Ministers Council Decree No. (21) for the year 2004 In issuing the Customs Law Executive Regulation

Ministers Council Decree No: (21) for the year 2004

In issuing the Customs Law Executive Regulation

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State of Qatar

Council of MinisterÕs

Ministers Council Decree No: (21) for the year 2004

In Issuing the Customs Law Executive Regulation

Ministers Council,

Subsequent to the reviewing of the amended provisional constitution,

particularly the articles (22), (33) and (34) thereof,

The Customs Law issued by the law issued by the law No: (40) for the year 2002,

The Amiri Decree No: (29) for the year 1996 concerning the Ministers

Council Decrees which are raised to the Emir for approval and issuing,

and the Finance Minister Proposal

Have decided the following:

the Customs Law enclosed to

Article (1)

The executive regulation provisions of this decree shall be carried out.

Article (2)

All competent entities shall execute this decree and to be carried out effectively from the date of publishing in the Official Journal.

Abdulla Bin Khalifa Al-Thani We approve this decree and shall be published Prime Minister

Tameem Bin Hamad Al-Thani Deputy Emir of State of Qatar Issued at the Emiri Diwan on 11/6/1425

28 / / 2004

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Customs Law Executive Regulations Issued in Accordance with

The Law No (40)-2002

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duty may protest and appeal against the assessment of the

customs value without being subject to penalty therefor.

4 - The Confidential information or that which have been given on

confidential basis for the customs appraisement purposes shall be

treated as entirely confidential and shall not be disclosed unless to

the extent required in the course of judicial proceedings.

Customs Law Executive Regulations issued in accordance with

Law No. 40 of 2002 Article (1)

In pursuance of the provision of Article (24) of the Customs Law the

value of the goods for the customs purposes shall be in accordance with

the following provisions and basis:-

Firstly: - General Provisions: 1 - The Importer may release the goods thereof after determination the

assessed customs duties with the insurance if the delay in the final

determination of value became clear.

2 - The importer may - upon a written application - receive a written

explanation showing the manner by which the customs value for

the goods thereof was determined.

3 - The importer or any person who bears the payment of the customs

5 - There shall be added to the customs value of the imported goods

the shipment, insurance and other charges till the final port of

123

destination in the Council's States.

6 - Date of payment of the customs duty shall be the same date

adopted for the exchange rate.

7- Neither any decrease in the actual paid value or the value agreed to

be paid which occurred after the goods importation date nor the

credit balances relating to previous consignments shall be taken

3- When the determination of the customs value for the imported goods

become impossible according to the methods mentioned in the

previous basis them the value shall be determined by using logical

means consisting with the general principles and provisions of the

value Agreement by using again the previous basis but with more

into consideration when specifying the transaction value or the

customs duty for the goods pending appraisement.

8- The value Agreement shall be the reference for the purpose of

interpretation or application of this Article.

Secondly:- Customs Appraisement Basis

Imported goods shall be appraised according to the following basis:-

1 - The first base in determining the value for customs purposes is the

imported goods transaction value.

2 - if it becomes impossible to determine the customs value according

to the First base then the determination thereof shall be by the

consecutive application of the following substituted basis:-

a- The transactions value for identical goods

b- The transactions value for similar goods

c- The inferential value (the deductive)

d- Calculated value

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flexibility in application.

4 - The importer shall have the right to request the reversal of the

application of the fourth basis (the interferential value) and the fifth

basis (the calculated value).

The First Basis : Value of the Goods Bending Appraisement

It means price actually paid or the payment thereof is due for the sale

of goods for exportation to the Council States and making settlements if

necessity so demand.

Firstly:- Conditions of the transactions value

The following conditions must be satisfied in the transaction:-

1 - No restriction whatsoever should be imposed on the purchaser in

disposing the imported goods or the use thereof other than the

regularity restrictions imposed in the council state or that which

specify the Geographical area where the goods may be sold or that

which Does not have great effect on the value of the goods.

2- The sale of the imported goods or the price thereof shall not be

subject to any condition or consideration which the value thereof

can not be determined.

3 - The seller shall not be entitled to any portion from the proceeds of

the re-selling, disposing or using of the goods in subsequent stage

directly or indirectly by the purchaser unless it become possible to

make an appropriate settlement based on objective and quantities

statements.

4- The seller shall not have a relation with the purchaser according to

the definition provided for in Article (1) of the Customs Law which

affects the transaction value.

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Secondly: Settlements of the transactions Value

There shall be added to the price actually paid or due to be paid when

necessary the following:-

1- The costs beard by the purchaser and have not being included in the

price which was actually paid or due to be paid

a- The amount of commissions and brokerage with the exception of

works executed in a country other than the Council States and

which is necessary for the production of the imported goods.

3- Ownership rights and license's fees relating to the imported goods

pending appraisement and which the importer (the purchaser) shall

pay in a direct or indirect form as a condition for selling the goods

the purchasing commissions

b- Costs of the receptacles treated as one unit with the goods

pending appraisement for customs purposes

c- Cost of the packing whether in respect of the work or materials.

2 - the favorable rate proportion from the goods value and the following

service provided by the purchaser in a direct or indirect manner

free or with a reduced cost - in order to be used in the production of

the imported goods if it is not included in the price actually paid or

due, namely :-

a- The materials, parts and the components of the imported goods

production

b- The materials, moulds and the similar items use in the

production of the imported goods.

c- The materials consumed in the production of the imported goods

d- The engineering, developing technical planning and drawing

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pending appraisement when such goods are not included in the

price actually paid or due to be paid

4- The value of any portion due to the buyer in direct or indirect form

out of the proceeds of a subsequent sale action or disposal or use

of the imported goods.

Thirdly:

The additions mentioned in the preceding clause (1) and (2) should be

identical goods the lesser in value shall be adopted for the determination of

the customs duty of the imported goods.

based upon real statements and viewable quantity.

The second Basis

The Transaction Value for Identical Goods

It means the transaction value for identical goods sold for exportation to

the Council's States, exported at the same time with the goods pending

appraisement or in a short time before or after and it shall be with the same

commercial standard and quantity and if such transaction is not available,

the transaction's value for identical goods sold on different commercial

standard or quantities shall be used with the adjustment thereof subject to

the difference.

In case of the existence of more than one transaction's value for

The Third Basis

The Transaction Value for Similar Goods

It means the transaction value for similar goods sold for exportation to

the Council's States, exported at the same time with the goods pending

appraisement or in a short time before or after and it shall be with the same

127

commercial standard and quantity and if such transaction is not available,

the transaction's value for identical goods sold on different commercial

standard or quantities shall be used with the adjustment thereof subject to

the difference.

In case of the existence of more than one transaction's value for similar

goods the lesser in value shall be adopted for the determination of the

customs duty of the imported goods.

The Fourth Basis

The Inferential Value (the Deductive)

The calculation of the customs value according to this basis shall be

based on the unit value by which the imported, or the identical or the similar

goods were sold with the condition thereof when imported in the local

market with the largest total quantity at the time of the importation of the

goods appraisement or within a short time thereto, within ninety days as

from the date of the exportation of goods pending appraisement to

persons not connected with a relation provided that the costs and

expenses resulting after the incoming of the goods to the final destination

port in the Council States shall be deducted, namely:-

1 - The commission normally paid or agreed to be paid or such

additions normally added against the profit and the general

expenses in the Council's States from the selling of the imported

goods of the same category and quality.

2 - The local carriage and insurance costs only and other costs

connected thereto.

3 - The customs duties in case the imported or the identical or similar

goods have not been sold in the local market in the same condition

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of the importation thereof then the customs value shall be based- if

the importer so demand - on the unit price by which the imported

goods sold after the preparation thereof and carrying out of the

additional operations thereon (the industrialization) for the largest

accumulated quantity to persons not connected with relation, within

the Council's States and the carrying out of the reasonable

clause-B) if the value thereof is not added according to paragraphs

(1) and (2) of this Basis, in addition to the packing cost.

The Flexible Assessment

When it becomes impossible to determine the customs value for the

imported goods according to the methods mentioned in the previous basis,

the value shall be determined by using logical methods which conform to

deductions to the value added against such preparations in

addition to the previous deductions mentioned in the clauses from

(1) to (3) of this basis.

The Fifth Basis: The Calculated Basis

It means the total of the different costs in the country of origin of the

goods which include:-

1 - Costs or value of the materials and manufacturing or the other

preparatory works which are part the imported goods production.

2 - An amount against the profit and, general expenses equivalent to

the amount normally appeared in the action of goods selling from

the same category or quality of that pending appraisement and

manufactured by manufacturers in the exporting country for the

purpose of being exported to the Council's States.

3 - Costs of the requirements mentioned in the first basis (in the second

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the principles and rules of the value Agreement by resorting again to these

3 - The minimum, random or fictitious values

4 - Production cost other than the calculated value which was

determined according to the fifth basis

5- The goods exportation price to States other than the Council States.

6 - A system which provides for the appraisement of exported goods

with the higher two alternative values.

Secondly:- Temporary Admission

The temporary Admission in pursuance of the provisions from Article

(88) till Article (93) of the Customs Law, the temporary admission shall be

subject to the following conditions and procedure:-

Article (2) a - The admission of the goods provided for in Article (89-90) of the

Customs Law according to what stated in this Regulations under

the status of the temporary admission for six months subject to

methods but with a reasonable flexibility in application.

The imported goods shall not be appraised on the following basis:-

1 - The sale price in the Councils States for goods manufactured

therein

2 - The goods price in the local market of the exportation country

extension with suspension of payment of the customs duties

thereof.

b - The customs duties other taxes and fees if any shall be guaranteed

by a bank or cash guarantee as the case may be according to the

decision of the General Manger.

c - the status of the temporary admission shall end by re-exportation of

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the a admitted goods abroad or the deposition thereof in the free

Zone or the customs stores or warehouse, or placing therefor the

local consumption and payment of the customs duties therefore in

accordance with the conditions and procedure to be decided by the

General Manager.

The Temporary Admission of Heavy Machines and Equipments

Article (3) a - The admission of heavy machines and equipment not available in

the markets shall be permitted for the execution of the projects or

carrying out of the practical and scientific experiments relating to

such project, for a period of six months subject to be extended for

similar periods with a maximum of three years unless the period

necessary for the execution of the project required a longer period.

b - The project benefiting from the temporary admission in accordance

with these regulations should be one of the projects executed for

the benefit of the state or one of the investment projects, the

execution thereof required the admission of the machines and

equipments necessary for this purpose.

Article (4) a - The temporary admission for spare parts, tires, batteries and other

consumable materials in the projects.

b - The quality and type of the admitted machines and equipments shall

not be changed unless after obtaining the Administration's

approval.

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c - The machines and equipments shall not be used except in the

project for the execution thereof it was admitted.

Article (5)

The entity requesting permission for the temporary admission of

machines and equipments necessary for execution of the projects thereof

shall abide by the following:-

1 - Presenting a copy of the contract or the Agreement concluded with

the governmental authority executing the project for the account

thereof.

2 - Arranging customs declaration according to the from adopted for the

temporary admission, declare all the information and attach the

documents required under the customs law, the declaration shall

be subject to all customs procedure.

3 - Providing a bank guarantee or cash security for the customs duties

due at the date of the registration of the customs declaration

relating to status of temporary admission thereof.

The temporary Admission of goods for completion of

industrialization and re- exportation purpose.

Article (6)

The admission of foreign goods to the State shall be permitted with the

suspension of payment of the customs duties thereon for the purpose of

completion of industrialization for exportation within a time limit not

exceeding one year.

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Article (7) The General Manager shall issue instructions specifying therein the

condition which shall be satisfied for granting the temporary admission for

other kinds of goods provided for in Article (89) of the Customs Law

provided that the admission period shall not exceed six months.

The temporary admission of foreign vehicles

Article (8) The foreign tourist vehicles (other than that registered in a member

State of the Council) shall be granted temporary admission license as

follows:-

1- six month period for vehicles secured by international traffic booklet

2- Three moths for vehicles not secured by international traffic booklet

subject to be extended for a similar period if the concerned person

provided a bank guarantee or cash security equivalent to the

customs duties due on the vehicle.

Article (9) a- The following conditions must be satisfied by the vehicle, to benefit

from the provisions of the temporary admission:-

- The vehicle must be officially registered in the country granting the

license and in accordance with the documents proving such

registration

- The vehicle license must be valid and without exportation plates

- Presentation of insurance from one of the approved companies in the

State covering the existence thereof during the temporary admission

period.

133

-presentation of international traffic booklet as a guarantee for the

customs duties

b- For the purpose of benefiting from the provisions of these

regulations the person desiring to obtain temporary admission for the

vehicle thereof should satisfy the following conditions

- should be the owner of the vehicle or authorized for the driving thereof

b- The subtraction of the special coupon from the traffic booklet

upon entrance and exit

Article (11) the students and delegates other than the nationals of Gulf

co-operative Council States who are studying in one of the universities or

pursuant to special power of attorney issued from the State where

the vehicle was registered and duly authenticated

- He should be a holder of a valid resident visa in the State where the

vehicle was registered if he is not a national of that State

- He should be holding a valid driving license

Article (10) 1 - For the purpose of benefiting from the provisions of this regulations,

the international traffic booklet should be acknowledged by the

customs Administration and the validly of the booklet should cover

the temporary admission period of the vehicle

2- The following procedures shall be followed upon the admission of

the vehicle in accordance with the international traffic booklet.

A- Recording of the temporary admission license number, date and

the time limit granted thereto on the traffic booklet.

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institutes in the State shall be allowed to renew the temporary admission

period of the vehicles thereof during the period of studying or delegation

provided that the same be secured by a valid international booklet.

Article (12) The temporary admission licenses shall be granted by the customs

station according to the provisions herein

Article (13) a - The temporary admission license shall include all the information

relating to the vehicle and the concerned person regarding number

of the vehicle chassis, engine, model, color, and the name of the

concerned person's nationality and the number of passport thereof.

b - The status of the temporary admission for the foreign vehicle ends

by the departure thereof from the State through one of the customs

stations or by the placement thereof in the free zone or by the

clearance thereof locally and payment of the due customs duties

thereon with the approval of the Administration.

Thirdly:-Re-exportation of Goods

Pursuant to the provisions of Article (94) of the Customs Law, the

procedure, conditions and guarantees upon re-exportation of the foreign

goods imported to the state shall be as follow

Article (14) The imported foreign goods for which the customs duties have not

been paid may be re- exported and this includes the following:-

1- The exported goods not being withdrawn from the customs stores

2- The goods exported in order to be re-exported and being temporary

released against cash or bank guarantees covering the customs

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duties within a period not exceeding six months from the date of

the release.

3- The goods imported to the State under the status of temporary

admission and the owners desire the re-expiration thereof

4- The goods deposited in the warehouses as one of the pending

Customs duties status.

Article (15) a-The goods shall be re- exported according to re-exportation

declarations including all the distinguishing elements of the goods

and shall be regulated according to the decision of the General

Manager

b- The person re-exporting the goods may not be the importer thereof

provided that the approval of the customs station shall be obtained

therefor.

c-the number of the customs declaration according to which the goods

were imported should be affixed on the re-expiration's declaration

d- The goods shall be subject to the customs inspection and the

procedure prescribed in accordance with the Customs Law.

Article (16) Pursuant to the provision of Article (96) of the Customs Law the

customs duties paid on the foreign commodities which were re-exported

abroad the Gulf Co-operative Council States shall be refunded according to

the following restrains:-

1- The exporter (the re-exporter) should be the importer in whose name

the foreign commodity has been imported or any other person

whenever he proved to the customs Administration beyond doubt

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that he purchased the goods.

within a period of one year commencing from the date of payment

of the due customs duties thereon when firstly imported from

outside the council state

4- The claim for the refund of the customs duties that have been paid

thereon should take place within a period of six calendar months

commencing from the date of the re-exportation.

The foreign commodities required to be re- exported should consist

of one consignment for the purpose of identification and correspondence

thereof with the exportation documents and the consignment may be

re-exported in parts whenever it was proved to customs Administration

beyond any doubt that it is part of the same consignment.

5- The claim should be for the refund of the customs duties on foreign

goods not being used locally after the exportation thereof from

abroad the Council States and with the same condition thereof

2- The value of the foreign commodity, the re-exportation, and refund of

the paid duties thereof is intended shall not be less than five

thousand American Dollar (or the local currency equivalent

thereto).

3- The re-exportation of the foreign commodity shall be carried out

upon exportation

6- The refund of the customs duties shall be limited to the duties

actually paid on the foreign commodities when imported

7- The customs duties shall be refunded after the re-exportation of the

foreign commodities of which the customs duties paid thereon is

intended to be refunded and the ascertaining of all the documents

137

necessary for re-exportation.

8- The Unified Customs Declaration agreed upon shall be used upon

re-exportation of the foreign commodities of which the customs

duties paid thereon is intended to be refunded abroad the Council

States.

9- The above mentioned restrains shall come into force upon the

commencement of the application of the one entrance station, joint

collection and the distribution of the customs duties imposed on the

foreign commodities.

10- The above mentioned restrains shall be revised after the expiration

of three years from the application thereof or whenever necessity

so demand upon a request by one of the members states and the

financial and Economic Co-operative committee shall have the

right to construe and amend these restrains

11- The priority in the application shall be given to these restrains in

case of conflict thereof with the regulations, laws and the

procedure applied in any member State.

Article (17) a- The land means of conveyance which carry the re-exported goods

shall be subject to the provisions relating to impaction, putting of

seals and safety of coverings and ropes and the other provisions

applied on the transit.

b- The goods shall be re-exported within the period prescribed therefor.

c- The customs duties due on the goods intended to be re-exported

shall be guaranteed by a cash or bank guarantee

138

Article (18) the re-exportation declaration shall be discharged and the records

thereof shall be settled and the guarantees provided shall be restituted

after presenting one of the following proves:-

- Copy of the re-exportation declaration sealed and signed by the

competent customs official in the customs exit center stating that the

goods have been exported.

- Copy of the re-expiration declaration sealed and signed by the

competent customs official stating that the goods have entered the

free zone.

- Discharge certificate sanctioned by the competent authority in the

country of destination stating the admission of the goods re-exported

thereto.

Fourthly: Exemption of the personal Baggage's and Gifts Accompanied by

the passengers

Pursuant to the provisions of the second paragraph of Article (103) of

the Customs Law, the restrains and conditions relating to the exemption of

the passenger's personal baggage's and gifts accompanied by the

passengers are as follows:-

Article (19) The passenger's personal baggages and gifts, the value thereof not

exceeding (3000) three thousand Qatari Riyal shall be exempted from

customs duties.

139

Article (20) For benefiting from the exemption, the following conditions should be

satisfied:-

1- The baggage and gifts should be of a personal nature and not of

commercial quantities

2- The passenger should not be one the frequent passengers at the

customs station or one of the professional traders in the materials

in the possession thereof.

3- The cigarettes on which the exemption applied should not exceed

(400) four hundred cigarettes

Article (21) The baggage and gifts on which the exemption provided for in articles

(18 and 19) herein shall be subject to the provisions of the prohibition and

restrictions provided for in the Customs Law and other legislations.

Fifthly : Exemption of the Charitable Organizations from Customs Duties

Pursuant To the provisions of Article (104) of the customs Law the

conditions and restraints upon the exemption of the requirements of the

charitable organizations from the customs duties shall be as follows:-

Article (22) a - The charitable organizations benefiting from the exemption should

be registered in the competent governmental authority in the State

and the purpose for the establishment thereof shall be the

provision of services in the human, social, cultural, scientific and

religious fields and any other charitable objects without having the

140

object of achieving financial profit.

b - The organizations which have poli|ical aclivity sxall not(benefit8from

thu exemptyon from0customs8duties

Article (23) The materials and requirements imported by a charitable organization

in order to be exempted from customes duties should satisfy the following

conditions:

1- The materials and requirements should be of a nature consistent

with the objects of the organization and lhe activity practiced

thereby in accordance with the basic ordinance thereof.

2- The size and quantity of the materials and requirements required to

be exempted should consist with the actual needs to enable the

charitable organization to practice the charitable activity thereof.

3- The organization shoukd import such materials and requirements in

the name of the charitable organization directly.

Article (24) a- The organization shall not dispose of the materials and requirements

exempted from the customs duties except for the purpose for which

it was exempted and the organization a management shall be

responsible thereof before the Authority.

b- In case the organization desires to sell the consumed or utilized

materials or requirements which were exempted from the customs

duties, a written application thereby should be submitted to the

Authority for obtaining the approval for sale after carrying out the

necessary inspection thereof.

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Article ( 25 ) The competent government authority shall address the Authority to

exempt the materials and requirements of the charitable organization from

the customs duties in respect of each case.

Sixthly : Goods subject to the provisions and condition of conveyance

within the customs zone

Pursuant to the provisions of article (22) of the Customs Law, the

goods subject to the provisions of the customs zone shall be dealt with as

follows

Article ( 26 ) A conveyance license should be attached with the goods that are

subject to the provisions of the customs zone containing the following

particulars

1- Name of the concerned person

2- The distinguishing elements of the goods such as the type, quality,

number, weight, origin and value.

3- Name, type and number of the means of conveyance and the name

of the commander thereof.

4- The place from which the goods is intended to be conveyed and the

destination thereof.

Article ( 27 ) a- The possession of goods inside the customs zone is prohibited

except in the places to be specified by the Authority.

b- The normal requirement for goods which may be acquired within the

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customs zone for consummption purpose shall be determined by a

resolution of the Authority.

Article (28) The conveyance or possession of goods which are subject to the

provision of the customs zone or movement thereof inside the zone in a

manner contravening the provisions of the customs Low, or these

regulations shall be considered as smuggling (ipso facto)

Seventhly: Without prejudice to the provisions of Articles (142), (143), and (144)

and pursuant to the provision of Article (141) of the Unified Customs Law,

the rules for imposing financial fines for the customs offences shall be as

follows.

Article (29) A Fine not exceeding double the customs duties, and not less than the

equivalent thereof, for any of the following offences.

1- The Customs (export re-exportation) declaration which may lead to

the benefiting from refunding of customs duties or settlement of

records of goods admitted under the temporary admission status

without being entitled to.

2- The unjustified increasing or decreasing in the particulars of the

manifest or any substitute therefore.

3- Using the materials covered by the exemption or by a reduced

customs tariff for a purpose or object other than that for which it

has been imported or replacement, selling or disposal thereof

without the consent of the corporation and payment of the customs

duties due therein according to articles (98-99-100 and 104) of the

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Customs Law and the provisions.

4- The disposal of goods which are in pending customs duties status,

in purposes other than that for which it has been admitted or the

replacement thereof without the consent of the corporation and

payment of customs duties due thereon.

5- Refunding or starting

Article (30) Fine not less than (500) five hundred and not exceeding (5000) five

thousand Qatari Riyal for any of the following customs offence

- The violating customs declarations which may lead to the escaping

from any condition or restriction relating to import or export.

- The violating customs declaration in the value number, weight,

measure or origin which may lead to the exposure of the customs duties to

loss by stating in the customs declaration particulars contravening

contravention with the attached document therewith, which are identical to

the condition of the goods according to the provisions of Article (46) of the

Customs Law.

- Changing the routes and passageways specified in the transit

declaration without the approval of the corporation according to article (70)

of the Customs Law.

- Non- existence of the manifest of the goods, or the existence of more

than one manifest for the goods according to articles (28-35-37) of the

Customs Law.

- Presentation of the necessary discharge certificates and payment of

the transit declarations or the temporary admission or the re-exportation in

contravention to the conditions specified by the General Manager

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according to the provisions of Article (67) of the Customs Law.

- Contravention of the rules and conditions issued by the General

Manager according to the provisions of Articles (73,74) or the Customs law

regarding the organization of depositing goods in the warehouses.

- Anchoring of vessels or landing of aircrafts and other means of

conveyance in places other than specified therefor and licensed by the

Authority according to the provisions of Articles (17, 18, 19, and 39) of the

Customs Law.

- Departure of the vessels, aircrafts and other means of conveyance

from the ports or the customs zone without permission from the

Administration according to the provisions of Article (40) of the Customs

Law.

- Removal of goods from means of conveyance to another without the

approval of the Administration according to the provisions of articles (31

and 44) of the Customs Law.

- Unloading the goods from the vessel or other means of conveyance

or the withdrawal of goods without authorization of the Administration or in

the absence of the official thereof or not within the time specified therefor

according to the provisions of Articles (31,39,44)of the Customs Law

- Hindrance of the Administration officials from performing duties and

exercising the right thereof in searching, auditing and inspection according

to part twelve of the Customs law and this fine shall be imposed on any

person participating in the offence

- Not keeping the records, instruments and documents and the like

within the period specified in Articles (114, 125) of the customs Law.

- Cutting the lead or removing the customs seals from the goods.

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Article (31) A Fine not less than (500) five hundred and not exceeding (1000) one

thousand Qatari Riyals for any of the following customs offences:-

1- Non presentation of the manifest or the substitute therefor and other

documents upon importation or exportation and the delay in

presenting of the manifest or the substitute thereof for the specified

to the provision of Article (42) of the Customs Law.

6- Any other contravention to the provisions of the Ministerial orders

and the instructions given according to the Customs law.

time limit according to Articles (28, 35, 38, and 40) of the customs

Law.

2- Non marking of the loading declaration from the customs authorities

in the shipping port in case where such marking is mandatory,

according to the provision of Article (30) of the Customs Law.

3- Stating several seal packages assembled in any way whatsoever in

the manifest or the substitute thereof as a single package

according to the provisions of article (43) of the Customs Law

subject to instructions given by the General Manager in relation to

the containers, closets and trailers.

4- Omission of inserting information which should be inserted in the

manifest or the substitute thereof.

5- Importing by mail of closed packs or boxes without bearing the

adopted cards contrary to the provisions of the Arab and

international postal agreements and the local legislations according

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Article (32) A Fine of (200) two hundred Qatari Riyal for each day of delay provided

that the fine shall not exceed half of the goods value for the contraventions

delay in producing the goods sent by transit or re-exportation to the

customs station from which the goods shall be exported or to the customs

station to which the goods is sent after the expiration of the period specified

therefore in the customs declarations

Article (33) A Fine of (200) two hundred Qatari Riyal or the equivalent thereto for

each day of delay on the public transportation vehicles or taxis arriving to

the State provided that the fine shall not exceed (10000) ten thousand

Qatari Riyal.

Article (34) A Fine of (1000) one thousand Qatari Riyal for each week of delay or

any part thereof provided that the fine shall not exceed (20%) twenty

percent out of the goods value for the contraventions of delay in

re-exportation of goods admitted under temporary admission after

expiration of the period specified therefor in the customs declarations as in

relation to the tourist vehicles, fine (20) twenty Qatari Riyal shall be

imposed thereon for each day of delay provided that the fine shall not

exceed (10%) ten percent out of the tourist vehicle value after the

expiration of the period specified therefor in the temporary admission

license.

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