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Republic of Yemen - Ministry of Finance - Customs Authority |
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General Principles
The development of this guide is based on customs law, tariff law, relevant regulations, decrees and instructions, as well as the bilateral and regional agreements in which YCA is a contracting party. |
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- Customs duties, fees and other taxes are collected according to the customs tariff law No.(41) 2005 and the general sales tax (GST) aw No.(42) 2005; moreover the prepaid profit tax, taxes and other fees are collected according to decrees issued by the Minister of Finance.
- According to the regulations, YCA may sell in public auctions goods left in a warehouse or shed, whose owners have not cleared them in 90 days of their arrival. Apart from the period, YCA may sell goods that may damage or affect the installation or safety of other goods.
- Yemen Customs Authority renders its services to arriving and departing passengers in all customs offices 24 hours and the clearance of imported and exported goods through customs border offices can be done throughout the week including Thursdays as well as Fridays for passengers.
- Each importer and exporter should keep all documents and records related to the imported and exported goods for a period not less than 5 years.
- Each importer and exporter should have a tax identity number (TIN) issued by the Yemen Tax Authority (YTA) or one of its authorized branches; excluding the import of goods for personal use.
- YCA operates in an automated environment using ASYCUDA system, and any importer or broker can be connected to the ASYCUDA system by using (EDI) ,Electronic Data Interchange.
- The warehousing and shedding fees are collected at the beginning of the second week upon the arrival of the goods, and they become doubled from the third week and so forth. If the warehouses and sheds are managed by an investing agency, then it collects the fees. The warehousing fees should not exceed in any case half the goods' value.
- In accordance with customs law and ministerial decrees, there shall be additional fees against extra services for goods request to be cleared out of the official work hours.
- In terms of goods need to be protected according to the law of intellectual property rights (IPR), the owner should submit an official letter from the Ministry of Trade and Industry to YCA. The letter should be renewed annually.
- Required documents for customs clearance:-
- The original delivery order issued by the carrier or shipping company when importing by sea or by air, the export declaration issued by a neighboring country from which the goods are imported, or the transit declaration for goods carried by land from Arab or foreign non-neighboring countries.
- A copy of the bill of lading.
- The original commercial invoice certified by the Chamber of Commerce in the country of export and approved by the Yemeni diplomatic missions. In case it was not available, it is enough to get the certification of the Chamber of Commerce and the approval of any Arab diplomatic mission. The goods that are under the terms of the Great Arab Free Trade Zone Agreement (GAFTA) are excluded from the approval
- The certificate of origin of the goods. If the goods are under the terms of GAFTA, then the certificate should be based on the model of the Arab League.
- Packing list that clarifies the number of packages, marks, numbers, and gross and net weight according to the goods' nature.
- Translation of the documents' contents into Arabic, if needed.
- A copy of the insurance policy or document.
- Health, agricultural, veterinary certificates, or the weight or steaming certificates of goods whose quality requires such certificates.
- Acceptance of competent agencies which control certain commodities prior to release, such as:
- Seeds, fertilizers, agricultural-codals, live animals, live poultry, veterinary medicines (from the Ministry of Agriculture or its branches in the governorates).
- Medicines and medical appliances (from the High Authority for Medicines or its authorized branches in the governorates).
- Goods related to security (from the Ministry of Interior).
- Communication equipments for the reception and transmission stations (from the Public Corporation for Communication).
- Books, magazines and newspapers -in hard copies or kept in electronic media-(from the Ministry of Culture, one of its branches, or its representatives in the Customs border offices).
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