A new  customs law.and redistributing fines between the treasury and customs

President Ahmed Al-Sharaa issued Decree No. 110, which includes the harmonized customs tariff schedule, and it will come into effect as of the beginning of next June.

President Al-Sharia also issued Decree No. 109, which includes the new General Customs Law, to replace the General Customs Law No. 38 of 2006 and its amendments, and the Customs Control Law No. 37 of 2006 and its amendments.

The law, which was published by the General Authority for Ports and Customs on its official documents on Monday, May 18, included 264 legal articles, dealing with administrative organization, the rights of customs workers, the mechanism of appointments, fees, customs tariffs, mechanisms for clearing goods, and fines resulting from smuggling operations.

60% of the fines are for the treasury and 40% for the customs

The new law sets a percentage of 60% for the public treasury of the total amounts of fines collected by the Customs Department and the values of objects, goods and means of transport confiscated or relinquished under a settlement contract , provided that this share is deducted after deducting expenses, taxes and fees.

The new law granted the remaining 40%  to the checkpoints, their superiors, and those who helped in discovering the violation or smuggling operations or completing the procedures related to them, exclusively from the employees of the Authority, and on the anti-smuggling funds and the joint fund of the General Authority for Ports and Customs.

The law stipulates that each fine not exceeding 50,000 Syrian pounds shall be transferred to the joint fund, provided  that the rules of distribution and the percentage allocated to those who benefit from this distribution shall be determined by a decision of the Chairman of the Authority.

Smuggling fines in the new law

The new law stipulates the imposition of a customs fine for smuggling violations at the rate of 6 times the value to 8 times the value of the designated prohibited goods, and a fine of  3 times the value and fees to 4 times the value and duties together for prohibited or confined goods.

The law imposed a fine of 4 times the fees to 5 times the fees for goods subject to duties if they are not prohibited or limited to not less than one and a half of their value, and the value  of 50,000 Syrian pounds to 100,000 Syrian  pounds for goods that are not subject to duties and are not prohibited or restricted.

Powers of the Customs Court

The new customs law specifies what the customs court must rule on in relation to smuggled goods.

The law obliges the customs court to either confiscate the goods that are the subject of smuggling or what is considered as such or to rule on their equivalent value, in addition to customs duties, duties and other taxes that were lost when such goods were not seized or escaped seizure.

According to the law, the Customs Court may order the confiscation of means of transport, tools and materials used in smuggling, except for ships, aircraft and trains, unless they have been prepared or chartered for that purpose, or a judgment of the equivalent value thereof when they are not seized or have escaped seizure.

The law allows the customs court to decide on the confiscation of seized goods and means of transport in the event that smugglers flee or are not identified.

Committee for the Prosecution of Crimes of Customs Workers

The new law entrusts the military judiciary with the jurisdiction to prosecute customs workers for crimes arising out of their employment, provided that such prosecution shall not take place until such prosecution is approved by a committee formed by a decision of the Minister of Justice, in the form  of a Chief Prosecutor, a judge whose rank is not less than that of a preliminary judge as a member, and a representative of the Customs Administration whose rank is not less than that of a director appointed by the head of the Authority as a member.

The law obliges members  of the customs police to wear uniforms, military ranks, distinctive insignia specified by a decision of the head of the Authority and the authorization granted to them, as well as to carry weapons while performing their job duties and to use them when necessary.