Types of Crimes, The Mechanisms
of Their Prosecution, and The Possibility
of Reconciliation or Settlement
with The Customs Department
Import and export procedures
Duties and taxes related to import or export
Fees for services related to import, export, or transit
Rules for the classification and evaluation of goods
Restrictions or prohibitions relating to import, export, or transit
Penalties for violations related to import, export, or transit procedures
Appeal and review procedures
Rules of origin and free trade agreements to which Jordan is bound
Tariff quotas
Action or Precautionary Measure and Its Legal Basis | Cases of Taking This Action and Who Has The Authority | The Possibility of Cancelling It and Who Has The Authority To Do So | Procedures for Objection and Appeal |
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B. Baggage and items intended for personal use, tools and gifts of travelers not exceeding 500 dinars and not declared at the customs center at the time of entry or exit and were not exempt from fees. |
Article 197 | A customs fine of no more than the fee shall be imposed on the following: In both cases, the seized goods may be returned to their respective owners in whole or in part, subject to the limitations of the texts in force. |
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Article 198/A |
Except in cases deemed to be in the smuggling provision and covered by Article 204 of this law, a fine of not more than half of the duties and taxes payable shall be imposed. |
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1. The contrary statement that would result in the benefit of the refund of taxes or payment of restrictions on temporary entered goods or goods entered for the purpose of manufacturing and export whose fees unjustly exceed 500 dinars. 2. Unjustified increase in what is included in the cargo statement or what is in its place. If packages have the same marks and numbers placed on other packages, the excess packages shall be considered those that are subject to higher fees or those dealt with by the Prohibition provisions. 3. Unjustified lack of what is included in the land or air cargo statement or what is in its place, whether in the number of parcels or in their contents or in the quantities of excessive goods. 4. Use the materials covered by the exemption or a reduced tariff without the purpose or purpose for which they were imported, exchange, sell or dispose of them illegally and without the prior approval of the department and without providing the required transactions. 5. Sell the acceptable goods in a suspended position for fees or use them outside the permitted places or in non-special faces for which they were introduced or allocated for the purpose intended for them or exchange or dispose of them - illegally-before informing the department and providing the required transactions. 6. Refund of taxes exceeding the value of 500 dinars unjustly.
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Article 198/B |
Except for the cases considered in the smuggling provision covered by Article (204) of this law, the violators of such acts shall be fined not more than the same fees or less than half of the value of the goods. |
Equivalent to the fees or half the value of the goods whatever is less. |
Transit data in violation of value, type, number, weight, measurement, or origin. |
Article 198/C |
Taking into account the provisions of Article 199 (D) of the law, the perpetrators of such acts shall be fined not less than half of the fees and taxes but not more. |
Minimum charge at least half of fees and taxes |
A. Statement of export violation that leads to the disposal of the export permit. B. The statement that would result in the benefit of the refund of duties or taxes or payment of restrictions of goods under the status of temporary entry or goods entered for the purpose of manufacture and export, the fees of which do not exceed 500 dinars. C. Transportation of passengers or goods within the kingdom by cars accepted in a suspended mode of fees in violation of the provisions of laws and regulations. D. Change the route specified in the transit statement or re-export without the approval of the Department. E. Cut off bullets or buttons or remove customs seals for goods sent in transit or re-export. F. Submission of certificates is required to conclude and data transit or pledged temporary entry or manufacturing procedure on a fee or re-export after Monday's deadline. G. Breach of any of the terms and conditions of transit or manufacturing procedure or temporary entry or re-export the legal or contained in regulations issued under this law H. Violations of the provisions of public and private warehouses and this fine owners or investors warehouses. I. The presence of more than one statement of load or what takes its place in the possession of the stakeholders. J. Possession or transfer within the customs scope of goods subject to the control of this scope illegally or in a manner contrary to the content of the title of carriage. K. Ships with a tonnage of less than 200 nautical tons carry goods that are restricted, prohibited, subject to heavy duties or prohibited designated within the maritime customs scope. Whether or not it is mentioned in the payload statement, or to switch its destination within that range in circumstances other than a maritime emergency or force majeure. L. Docking of ships, landing of aircraft or parking of other modes of transport in places not specified and authorized by the Department. M. Departure of ships, aircraft or other modes of transport to the port or the customs campus without a license from the Department. N. Docking of ships of any cargo and the landing of aircraft in non-ports or airports prepared for this, whether in normal or emergency cases without informing the nearest Customs Center. O. Transfer goods from one mode of transport to another or re-export them without a statement or original license. P. Loading or unloading ships, trucks, cars or other modes of transport or towing goods without a license from the department or in the absence of its employees or outside the specified hours or contrary to the conditions specified by the department or unloading them in the designated places. Q. Obstruction of Service staff from carrying out their duties and exercising their right to inspect, check and inspect and failure to comply with their request to stop .this fine shall be imposed on anyone who has participated in such violation. R. Failure to keep or refrain from submitting records, documents, documents, etc. within the time limit specified in Article 183 of this act. S. Failure to follow the customs brokers regulations that define their duties in addition to the disciplinary penalties that can be issued in this regard in accordance with the provisions of Article 168 of this act. T. Verified shortage of goods in storage after they have been received in a seemingly intact condition. U. The remaining goods whose value, quantity or type cannot be determined. The fine imposed for such violation shall not be less than (500) dinars. V. Refund of unjustly taxes not exceeding (500) dinars. W. Transit data in violation of the value, number, weight, measurement or origin detected at the exit customs center.. X. Dispose of the goods released before the results of their analysis contrary to the prohibitions and restrictions provided for in this law or in the legislation in force if they violate the standard specifications or technical rules adopted without the effect of such violation on public health and safety, even if they are paid fees and taxes and the fine in this case shall not be less than 500 Dinars. |
Article 199 |
Except for the cases considered in the smuggling provision covered by Article (204) of this law, the perpetrators of such acts shall be fined not less than (100) dinars and not more than (1000) dinars |
1. 100 Dinar 2. Like the fees recovered, provided that the fine is not less than (100) dinars. In case of repetition, the fine becomes like the fees and taxes recovered, but not less than (250) dinars. C. 100 Dinar D. 1. (200) dinars if the contents of the transit or re-export statement of goods or vehicles loaded on a tanker. 2. (100) JD if the contents of the statement of transit or re-export of a car going by engine power E. 1. A minimum fine of 100 dinars shall be imposed if the cut bullet is installed on a place where the goods are not kept or between the locomotive and the trailer when the vehicle is of this type, with confirmation that the trailer is the same by the number of the vehicle belonging to it.2. A fine of (1000) dinars shall be imposed on the violation of the lead parts installed on the places of keeping the goods and after making sure that there is no change in the load. F. A fine of (100) one hundred dinars for every three months but should not exceed (1000) dinarsG. (100) dinars and includes the driving of vehicles entered under the temporary entry mode without authorization to drive by (200) dinars. H. 100 Dinar and is doubled in case of reoccurrence to become 250 Dinar I. 500 dinar J. 100 Dinar K. 100 Dinar L. 100 Dinar M. 100 Dinar N. 100 Dinar O. 1. The transfer of goods from one mode of transport to another (200) dinars. 2. Re-export of goods without a statement or original license without the approval of the Department (500) dinars. P. 100 DinarQ. 1000 Dinar R. 1000 Dinar S. 100 Dinar and doubles to 250 Dinar in case it reoccurs T. 100 Dinar U. 1000 Dinar V. Like fees and taxes that have been recovered, provided that the fine is not less than (100) dinars. In case of reoccurrence, it becomes like fees and taxes recovered but not less than (250) dinars. W. (100) dinars taking but an increase in number or weight or decrease is treated in accordance with the provisions of the relevant texts. X. 500 Dinar and doubles to 1000 Dinar in case it reoccurs |
A. Declaration on the statement contrary to the documents attached thereto and such fine shall be met by the authority. B. Mentioned several sealed packages of the group in any way on data protection or on it's one package, taking into account the provisions of Article (60) of this act concerning containers, pallets and trailers. C. failure to provide data protection, or its documents and the other referred to in Article 43 of this law have input or output. As well as the delay in the submission of data protection or for the period specified in the article itself. D. The absence of an original payload statement or a payload statement that is different from the fact of payload. E. Failure to mark the cargo statement from the customs authorities at the place of shipment in cases where such marking is required in accordance with the provisions of this law . F. Omission of what should be included in the payload statement or what is in its place. G. Import via mail, packaging, locked or can't afford the cards fundamentalist contrary to the provisions of the conventions postal Arab and international acts have domestic legal force. H. Initiating the recovery of duties or taxes without right. I. Any other violation of the provisions of this law and the regulations, decisions and instructions implementing it. J. Disposition of goods released prior to the appearance of the results of their analysis contrary to the prohibitions and restrictions provided for in this law or in the legislation in force, even if the results of the analysis allow such goods to be placed in domestic consumption and paid duties and taxes. |
Article 200 |
The perpetrators of these activities shall be punished 50-500 dinars, depending on the degree of the violation, except in situations addressed in the smuggling decision. |
A. (50) dinars shall be met from the authorized and in case of repetition the fine shall be doubled. B. (50) dinars. C. (50) dinars. A. With respect to the goods received, the following fines shall be met: 1. 50 dinars for goods valued at (500) dinars and below. 2. 250 dinars for the goods that are worth more than (500) dinars and not more than (1000) dinars. 3. 500 dinars for goods valued at (1001) dinars and above. B. With respect to goods coming out of the kingdom for the purpose of exoneration, the following fines shall be met: 1. 100 dinars for goods worth (50,000) dinars and below. 2. 200 dinars for goods worth more than (50,000) dinars and not exceeding (100,000) dinars. 3. 300dinars for goods worth more than (100,000) and not exceeding (150,000) dinars. 2. 400 dinars for goods worth more than (150,000) and not exceeding (200,000) dinars. 5. 500 dinars for goods worth more than (200,000) dinars. E. (50) dinars. F. (50) dinars. G. (50) dinars. H. (100) dinars. I. (50) dinars, this provision also applies to the following violations and the fines indicated for each of them: 1. Installation of an extra axis in an informal way, 50 dinars. 2. Change the status of the car without the approval of the official department such as changing the car from a tank to Trilla or from Trilla with sides to a flat car provided that the modification has been done outside the territory of the kingdom, 50 dinars. 3. Equip cars with secret caches and discover empty or equip them with secret doors to be closed or install or modify fuel tanks, 200 dinars. 4. Expiry of the license of the car, bike or truck in case of entry, 50 dinars. 5. Loading Trilla truck cars with exceptional loads and confined to surface cars, 50 dinars. J-250 dinars, and in case of repetition the fine becomes 500 dinars
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Violations of delay in the delivery of goods sent by transit or re-export to the exit office or to the internal destination office after the expiration of the deadlines set in the statements |
Article 201 |
A fine of (10-20) dinars shall be imposed for each day of delay; however, the fine shall not exceed half the value of the goods. |
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Offences of Customs smuggling criminalized by customs law |
Legal Basis of criminalization |
Penalty for committing customs violation according to the provisions of the law |
The penalty imposed upon reconciliation with the Department before a final judicial decision is issued against the perpetrators of the crime |
Smuggling is the entering of goods into or out of the country in contravention of applicable legislation without performing customs fees and other taxes totally, partially, or contrary to the prohibitions and restrictions contained in this law or in other laws and regulations. The goods referred to in Article (197) of this law are excluded from the provisions of this article. |
Article 203 |
Article 206 Smuggling and attempted smuggling shall be punishable by the following:: A-1 - a fine of not less than (1000) dinars and not more than (10000) JD when repetition is subject to imprisonment for not less than one year and a fine not less than (5000) dinars. 2. The provision of imprisonment in cases of repetition provided for in Clause (1) of this paragraph shall exclude cases of judgmental smuggling relating to the concealment of value, number, weight, measurement or origin, provided that the type of goods has been declared by their real name in accordance with the main tariff clause. B. a customs fine as civil indemnity to the department as follows:- 1. Three times the value to six times the value of the goods designated prohibited. 2. from two to three times the value plus fees for prohibited or restricted goods. 3. Like cartoons to four times the fee for the goods, the taxable if not prohibited or limited to not less than half of its value and the minimum fine of three times the fees if the goods are subject to fees prohibitive. 4. From half the value to the same value for goods that are not subject to any duties or taxes and are not prohibited or restricted. C. Confiscation of goods subject to smuggling or judgment equal to their value, including customs duties, taxes on public and private sales, and other duties and taxes when they are not seized or saved from seizure. 1. Provision for the confiscation of means of transport, tools and materials used in smuggling or a fine of not less than (25%) of the value of the contraband, not exceeding the value of the means of transport, except for ships, aircraft and trains, unless they have been prepared or leased for this purpose, or a provision equivalent to their value when they have not been seized or have survived the seizure. 2. If it is not possible to enforce a peremptory judgment by confiscating the means of transport and the tools and materials used in smuggling, or the owner of which is not convicted of the offence of smuggling, the chamber shall meet the equivalent value of any of them according to their market value at the date of the commission of the act. * On the basis of Article 207 of the law, the manager may decide to confiscate the seized goods in the event that the smugglers flee or are not identified.
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Replacement of penal, Customs and confiscation fines by: 1. Designated prohibited goods A customs fine equal to the same value as the confiscation and in case of non-seizure or escape from the seizure the sentence equal to its value including customs duties, general and private sales tax and other fees and taxes 2. Goods Prohibited or Restricted. A customs fine equal to the same value in addition to half of the fees and other taxes with confiscation and in case of non-seizure or escape from the seizure shall be judged equal to its value including customs duties, general and private sales tax and other duties and taxes. 3. Goods Subject to Duties. A customs fine equivalent to such duties and other taxes including sales tax, provided that not less than (25%) of the value of the goods and the goods shall be returned after payment of customs duties, general and special sales tax and other duties and taxes. 4. Goods Subject to Heavy Duty A customs fine equivalent to such other duties and taxes, including sales tax, provided that the goods are returned after payment of customs duties and general and special sales tax and other duties and taxes. 5. Goods That Are Not Subject to Any Duties or Taxes and Are Not Prohibited or Restricted Fine customs equivalent to half the value of the goods.
Substitution of forfeiture or forfeiture of the mode of transport by:
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The smuggling provision particularly includes: A. Not to drive goods when entering the first customs post. B. Failure to follow the specified methods in the introduction and exit of goods. C. Unloading cargo from ships or download them in different systems on the beaches where there are no customs posts or loaded or unloaded at Marine customs zone D. Illegal unloading or loading of goods from aircraft outside official airports or dumping of goods during air transport, subject to the provisions of Article 53 of this law . E. Failure to permit the entry or removal of goods received or issued without a cargo statement, including those accompanied by passengers, subject to the provisions of Article (197) of this law. F. Bypassing the goods in the entry or exit customs centers without declaring them. G. Detection of unauthorized goods at the customs post placed in caches with the intention of concealing them or in gaps or voids that are not normally intended to contain such goods. H. Increase, decrease or change in the number of parcels and their contents accepted in a suspended status for the fees provided for in Title VI of this law and discovered after the goods leave the entry Centre. This provision includes goods that have crossed the country for smuggling or without treatment. I. Failure to provide the evidence determined by the department to exonerate the outstanding status data for the fees provided for in Title VI of this law. J. The removal of goods from free zones, customs warehouses or warehouses to the customs zone without customs treatment. K. Making false statements that are intended to import or export certain prohibited, prohibited or restricted goods or that are intended to import or import goods by manipulating the value to exceed the amounts of the monetary allocations specified in the texts in force. L. Submitting false, falsified or artificial documents or lists or placing false marks with a view to getting rid of the performance of customs duties or other duties and taxes in whole or in part or with a view to exceeding the prohibition or limitation provisions, subject to Article 198 / a / C of this law . M. Transport or possession of certain prohibited, prohibited or restricted goods without evidence supporting their formal import. N. Transfer or possession of goods subject to the customs domain officer within this domain without a formal document. O. Not to re-import goods that are temporarily prohibited from exporting and exported for any purpose. P. Unloading or loading goods from trains in a manner other than the regulations in places where there are no customs posts, loading or unloading goods in the customs area. Q. The disposal of goods released before the results of their analysis appear in contravention of the prohibitions and restrictions provided for in this act or in the legislation in force if the results of the analysis do not permit the placement of such goods for domestic consumption because they are unfit for human consumption or pose a risk to public safety. The goods in this case, for the purpose of imposing a fine, are treated as prohibited goods, even if they are paid duties and taxes. |
Article 204 |