Page 82 - مجلة جمارك عمان العدد 5

Issue (5) January 2023

Cigarettes are prohibited and restricted

North Al Batinah Customs department thwarts a number of operations
to smuggle large quantities of banned and restricted cigarettes at both
Al Wajaja and Khatmat Milaha ports, which were hidden in cavities and
separate parts of vehicles, in order to evade paying taxes and permit
procedures.
Smuggling
Article 7/143 of the Unified Customs Law (discovery of goods not
declared at a customs office placed in caches with the intention of
concealing them or in gaps or spaces that are not usually designated to
contain such goods).
Punishment
- Article 1/145 (If the concerned goods subject to high customs
taxes “duties”, the penalty shall be a fine not less than double the due
customs tax “duties” and not more than double the value of the goods,
and imprisonment for a period of not less than a month and not more
than a year, or either of these two penalties.
- Article 5/145 (confiscation of smuggled goods or a judgment
equivalent to their value if they are not seized).

Electronic cigarettes

Customs officials at the Hatta Customs Department managed to thwart
a smuggling of more than 1,000 electronic cigarettes.

smuggling
Article 7/143 of the Unified Customs Law (discovery of goods not
declared at a customs office placed in caches with the intention of
concealing them or in gaps or spaces that are not usually designated to
contain such goods).
Punishment
- Article 1/145 (If the concerned goods are that are subject to
high customs taxes “duties”, the penalty shall be a fine not less
than double the due customs tax “duties” and not more than
double the value of the goods, and imprisonment for a period of
not less than a month and not more than a year, or either of these
two penalties.
- Article 5/145 (confiscation of smuggled goods or a judgment
equivalent to their value if they are not seized).

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