Rules for the classification and evaluation of goods

First: After the leak of the statement is submitted to the competent unit and according to the tariff clause and the subject matter of value is studied by the unit and in case the value is acceptable the statement is signed and the procedures are completed assets. If the unit finds that the authorized value is not acceptable and does not represent the goods received, commercial correspondence is requested to prove the price of the transaction and according to the form described below. In case the owner of the relationship is unable to prove the price of the transaction the value is included and adjusted according to the sequence of previous estimation methods (identical, similar,...).

Second: After that, in the event of objection of the owner of the relationship, the matter will be submitted to the local committee consisting of the Assistant Director of Value and two heads of units, one of whom is the head of the competent unit, according to communication No. 3 of 2001, and the subject matter of value is examined by the committee and a decision is taken.

Third: Then, the person concerned , if he wishes to object, shall submit the transaction to the Department's Value Affairs Directorate with samples and commercial correspondence, where the matter is examined and a decision is made either by accepting or including the authorized value.

Fourth, in the case of a continuing dispute over value, the dispute will be submitted to the Special Committee, which is mandated by his Excellency the Minister of Finance, in support of article (80) of the Customs Act and consists of three senior officials of the Department headed by the highest rank to consider the dispute and decide to do so, and the Special Committee may use whatever experts and technicians it deems appropriate.

Fifth, if a decision is taken by the Special Committee not to accept the authorized value and the relevant person objects to this, the matter will be brought to court within (30) days of the date of notification of the decision of the special committee, where the matter is examined and a decision is issued.

- According to article (80) of the Customs Act,the owner of the relationship may withdraw his goods subject to the dispute over the value of the customs sanctuary after he pays for cash insurance or bank guarantee covering the difference in fees and taxes on the value of annexation until the issue of annexation is decided and this insurance is transferred to the general revenue if the owner of the goods does not submit his objection in writing to the Special Committee within 60 days of payment and the dispute is considered to be over.