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Showing 131–140 of 2166 articles for “Art. 239 bis AB”
…s to the contrary, goods brought before customs under the conditions laid down in Articles 68 to 82 above may be constituted into warehouses or customs clearance areas in accordance with the procedure…
…on which proof is provided, under the conditions and within the time limits laid down in Article 85 above, of the arrival of the goods and provided that the said declarations satisfy the conditions re…
…tory of departure, to carry out Customs operations, to collect the amount of duties and taxes applicable on exit from that territory and to apply, on a general basis, all the legislative or regulatory…
Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…
1. Orders issued by the Director General of Customs and Excise may lay down simplified customs clearance procedures providing, in particular, that certain particulars of itemised declarations are to b…
Where the provisions of Article 173 above are applied, and subject to the provisions relating to value added tax, goods released for consumption in the part of the customs territory of destination are…
…uthorisation to take all appropriate precautionary measures against persons criminally or civilly liable, in order to guarantee customs debts of all kinds resulting from the said reports.2. The judge…
…ions or circulars and that it had not reported at the date of the operations constituting the chargeable event, it may not declare by way of a notice of assessment and recover the duties and taxes col…
The judicial authority shall communicate to the customs administration any information it obtains in the course of any legal proceedings which may give rise to a presumption that a customs offence has…
…s for the application of this provision for each type of goods. The compensation taxes provided for above are collected under the same conditions and according to the same rules as customs duties.
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