Chapter Two : Abatement of the Right to Pursuit and Repression in Customs Cases
1- The customs administration
may make reconciliation with violators, before or during legal pursuit
and following the issuance of the decision of the customs court mentioned
in Article 391 of the present Law. Hence, the customs administration may
substitute regulatory sanctions (fix or modifiable monetary penalties,
forfeiture of means of transport and articles used to conceal smuggling)
by a monetary penalty, which varies according to seizure conditions and
which should be paid, whenever a need so arises, in addition to the charges
due on goods imported or exported by fraud.
The customs Administration shall also be authorized to disregard violations
discovered by the customs officials, if the circumstances that led to
such violations justify so.
Reconciliation may not lead to the abatement of the duties due the Government
3- The Customs Administration shall not have the right to make reconciliation
after the decision of the court is rendered.
made between the customs administration on one hand and the violators and
their partners on the other hand shall lead to the abatement of the personal
action and the common-law actions, whenever such actions involve monetary
customs violations not incurring physical sanctions. However, the reconciliation
made with violators does not deter the pursuit of partners and parties to
the violation, unless otherwise provided for in the text of reconciliation.
Such reconciliation may not also deter the action brought by the public
prosecution or any other administration in order to repress the ordinary
misdemeanors or other crimes, committed simultaneously with the customs
The right of reconciliation in cases relating to the violation of customs
laws and regulations shall be attributed as the case may be to the Higher
Council of customs or to the Director General of Customs or to Heads of
Heads of department shall implement the right of reconciliation as follows:
1- Heads of Departments shall take final decisions concerning the violations
falling under the provisions of Article 425.
2- Heads of Departments, upon approval of the Director General, shall make
decisions governing the following:
A- Violations falling under the provisions of Articles 426 and 432.
B- Other violations when the value of goods does not exceed 25.000 000 L.B.P,
and cases relating to smuggled charges or charges that may result in a loss,
even if the value of such goods exceeds 25.000 000 L.B.P and provided that
the amount of such charges does not exceed 6. 000 000 L.B.P.
The Director General of Customs shall make decisions concerning the following
A- Violations set forth in paragraph 4 of Article 361.
B- Violations set forth in the last paragraph of Article 423
(Goods of unknown type and value).
C- Other Violations, if the value of goods exceeds 25. 000 000 L.B.P, and
cases relating to smuggled charges or charges that may result in a loss,
even if the value of goods exceeds 100. 000 000 L.B.P and provided that
the amount of the charges does not exceed 25. 000 000 L.B.P.
The Higher Council of Customs shall resolve cases other than those mentioned
here above on the proposal of the Director General of customs.
Smuggled duties and duties that may result in a loss include customs duties
and all other charges and taxes the collection of which is entrusted to
the customs administration.
The limitation period concerning customs actions and penalties is as follows:
10 years for the collection of the duties that the taxpayer disengaged himself
from by means of fraudulent maneuvers or false or incomplete declarations.
This period of time becomes effective as from the date of the fraud discovery.
10 years for the execution of any sentence or decision that may concern
the administration, including collection of duties pursued by virtue of
compulsory notes according to Article 171.
5 years for the collection of duties unsettled due to the administration
mistake, and for the collection of monetary penalties and forfeitures.
||2- With the exception
of cases leading to the interruption of the prescription period in ordinary
rights, the prescription regarding customs cases is interrupted by claiming
a registered letter or by initiating investigation before the customs court.
The party concerned shall be informed about the investigation.
||The right to
claim duty drawback from the customs administration is barred 3 years after
the payment of such duty.
Securities of all kinds are decisively added to duties and proceeds within
the conditions and terms prescribed by the customs administration, if the
parties concerned do not submit, within the allotted period, evidence securing
the settlement of such securities. In any all cases it is not possible to
claim back duties paid in excess to due duties 3 years after the settlement
of the trusts unless the delay of payment is caused by the administration..
With regard to trusts resulting from tariff amendments, the three-years
prescription period becomes effective as of the date of ratification of
the amendments decisions by the relevant authority.
|| The customs
administration is, five years after the end of each year, no more liable
for keeping records of revenues or any other records or documents pertaining
to the said year. Customs may not be obliged to submit such documents and
records in case of pending actions, even if the records and documents are
of great significance for investigation and for the pronouncement of the