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	welcome to the official web site of yemen customs authority	Fri 30-07-2010

1	Part One DEFINITIONS

2	Part Two Customs Department’s sphere of Work

3	Part Three Principle of Application of Customs Tarrifs

4	Part Four Restrictions and Prohibitions

5	Part Five Distinguishing Elements of Goods (Origin – Source – Type- Value)

6	Part Six Import and export

6.1

Section One
Import

6.1.1

(1) Marine Transportation:-

6.1.2

(2) Land Transportation

6.1.3

(3) Aerial Transportation

6.1.4

General Provisions

6.2

Section Two
Export

6.3

Section three
Transportation by postal Correspondence and Parcels

6.4

Section Four
Common Provisions

7	Part Seven Customs Clearance Stages

7.1

Section One
Customs Declarations

7.2

Section Two
Inspection of Goods

7.3

Section Three
Provisions Concerning Travellers

7.4

7.5

Section Five
Payment of Duties and Taxes and Removal of Goods

8	Part Eight Conditions of Duties in Abeyance

8.1

Section One
General Provisions

8.2

Section Two
Transitory Goods (Transit)

8.2.1

A-General Provisions

8.2.2

B- Ordinary (Transit) Passage

8.2.3

C-Special (Transit) Passage

8.2.4

D- (Transit) Passage on International Documents

8.2.5

E-Transport from Center One to Center Two

8.3

Section Three
Warehouses

8.3.1

A- General Provisions:

8.3.2

B- Genuine warehouses

8.3.3

C- Special Warehouse

8.3.4

D-Pseudo Warehouse

8.4

Section Four
Free Markets and Zones

8.5

Section Five
Temporary Admission

8.6

Section six
Re-Export

8.7

Section Seven
Refund of Duties on Re-Export

9	Part Nine Coastal Shipping and Internal Transport

10	Part Ten Exemptions

10.1

10.2

Section Two
Diplomatic Exemptions

10.3

Section Three
Military Exemptions

10.4

Section Four
Personal Exemptions

10.5

Section Five
Returned Goods

10.6

Section Six
Miscellaneous Exemptions

10.7

Section Seven
Common Provisions

11	Part Eleven Services Fees

12	Part Twelve Customs Clearers

13	Part Thirteen Rights and Duties of Customs Employees

14	Part Fourteen The Customs Domain and Detection Of Smuggling

14.1

Section One
The Customs Domain

14.2

Section Tow
Detection of Smuggling

15	Part Fifteen Customs Litigation

15.1

Section One
Investigation Through a Warrant Of Arrest

15.2

Section Two
Preventive Measures

15.2.1

sub-section One
Preventive Seizure

15.2.2

Sub-section Two
Preventive Arrest

15.2.3

Sub-section Three
Prohibition of Travel of Violators and Those responsible for smuggling

15.3

Section Three
Follow – ups

15.3.1

Sub section One
Administrative Follow – up

15.3.1.1

A –follow – up in accordance with collection resolutions.

15.3.1.2

B – Follow – up in accordance with a find resolution.

15.3.2

15.3.3

Section Three
Lapse of the Right of Follow-up

15.3.3.1

A- Settlement by way of conciliation

15.3.3.2

B- Remission of Smuggling crimes

15.4

Section four
Responsibility and liability

15.4.1

Sub- section One
Civil Responsibility in customs violation And Smuggling crimes

15.4.2

Sub section Two
Liability in Violations and smuggling Crimes

15.5

Section Five
Trial Fundamentals

15.5.1

Sub-section One
The Competent Court

15.5.2

Sub –section Two
Competence of the Court

15.5.3

Sub- section Three
Notification

15.5.4

Sub –section Four
Manner of lmpugnment

15.5.5

Sub –section Five
Miscellaneous Provisions

15.6

Section Six
Enforceability

15.6.1

Sub-section one
Summary Enforeceability

15.6.2

Sub-section Two
Enforcement of Judgements and Collection and Fines Resolutions

15.7

Section Seven
Customs Violations And Their Fines

15.7.1

Sub –Section One General Provisions

15.7.2

Sub- section Tow
Violations of Statements on condition of consumption

15.7.3

Sub-section Three
Violations of Export Statements

15.7.4

Sub- section Four
Violations of Condition Placing Fees in Abeyance

15.7.4.1

A- Common provisions:-

15.7.4.2

B –Transit Goods Violations:-

15.7.4.3

C- Warehouses Violations

15.7.4.4

D- Free Zones Violations:-

15.7.4.5

E- Temporary Admission and Re-Export Violations:-

15.7.5

Sub-section Five
Cargo Manifest Violations

15.7.6

Sub-section Six
Cruise and possession Violations (Land ,sea and Air)

15.7.7

Sub-section Seven
Miscellaneous Violation

15.8

Section Eight
Smuggling and its penalties

15.8.1

Sub- section One
Definition of Smuggling and what is Judged to be smuggling

15.8.2

Sub –section Two
Criminal Liability

15.8.3

Sub – section Three Fines

16	Part Sixteen Sale of Goods

17	Part Seventeen Distribution of Customs Fines and values of Expropriation

18	Part Eighteen Lien of the Customs Authority

19	Part Nineteen Prescription

20	Part Twenty Transitional and Varied Provisions

مصلحة الجمارك - الجمهورية اليمنية - صنعاء - صندوق بريد 2466
Email :	info@customs.gov.ye	Fax :	00-967-1-260383	Phone :	00-967-1-500464: