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Law

Customs Law

The primary customs code: powers of the authority, declaration obligations, valuation and classification rules, prohibited goods, penalties and appeal rights.

Reference
Law No. 1 of 2020
Year
2020
In force from
1 April 2020

Overview

The customs law is the foundation of every customs obligation. It establishes the authority, defines the customs territory, and sets out when a customs debt arises, who is liable for it, and how it is assessed and collected.

It codifies the declaration obligation, the valuation hierarchy applied where a transaction value cannot be accepted, and the classification of goods under the national tariff. It also defines prohibited and restricted goods, the powers of search, seizure and detention, and the offences and penalties that attach to non-compliance.

Crucially for traders, the law guarantees procedural rights: written reasons for decisions, the right to request an advance ruling, release against guarantee where a dispute is pending, and the right to appeal to an independent administrative committee before any recourse to the courts.

What it covers

  • Scope and definitions

    Defines the customs territory, customs areas, the goods subject to control and the persons who may act before customs.

  • The declaration obligation

    Who must declare, when, in what form, and the consequences of an incomplete or inaccurate declaration.

  • Valuation and classification

    The transaction-value rule and the successive alternative methods, plus classification under the Harmonized System.

  • Exemptions and suspensive arrangements

    Legal bases for exemption, temporary admission, transit and warehousing, and the conditions attached to each.

  • Offences, penalties and appeals

    Customs offences, the penalty scale, seizure and abandonment, and the administrative appeal route.

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