ﻴﻨﺸﺄ ﻤﻌﻤل ﻴﺴﻤﻰ ) ﻤﻌﻤل ﺍﻝﺠﻤﺎﺭﻙ ( ﺘﻜﻭﻥ ﻤﻬﻤﺘﻪ ﻓﺤﺹ ﻋﻴﻨﺎﺕ ﺍﻝﺼﺎﺩﺭ ﻭﺍﻝﻭﺍﺭﺩ ﺒﻐﺭﺽ
217ﺃـ )(1
ﺍﻝﺘﺄﻜﺩ ﻤﻥ ﻓﺌﺔ ﺍﻝﺭﺴﻡ ﺍﻝﺠﻤﺭﻜﻰ ﺍﻝﺼﺤﻴﺢ ﻭﻓﻘﹰﺎ ﻝﻤﻜﻭﻨﺎﺕ ﺍﻝﺒﻀﺎﻋﺔ ﺍﻝﺤﻘﻴﻘﻴﺔ.
)( 2
ﻤﻊ ﻤﺭﺍﻋﺎﺓ ﻗﺎﻨﻭﻥ ﺍﻝﻤﻭﺍﺼﻔﺎﺕ ﻭﺍﻝﻤﻘﺎﻴﻴﺱ ﻝﺴﻨﺔ 2008ﺘﻌﺘﺒﺭ ﻨﺘﻴﺠﺔ ﺍﻝﻔﺤﺹ ﺍﻝﻤﻌﻤﻠﻰ ﺍﻝﺫﻯ ﻴﺘﻡ
ﻭﻓﻘﹰﺎ ﻝﻠﺒﻨﺩ) (1ﻫﻰ ﺍﻝﺘﺤﺩﻴﺩ ﺍﻝﺼﺤﻴﺢ ﻝﻔﺌﺔ ﺍﻝﺭﺴﻡ ﺍﻝﺠﻤﺭﻜﻰ ﻭﺍﻝﻌﻭﺍﺌﺩ ﺍﻝﺼﺤﻴﺤﺔ ﻋﻠﻰ ﺘﻠﻙ ﺍﻝﺒﻀﺎﻋﺔ
41.
)( 3
ﺇﺫﺍ ﻗﺎﻡ ﻨﺯﺍﻉ ﺒﺸﺄﻥ ﻨﺘﻴﺠﺔ ﺍﻝﻔﺤﺹ ﺍﻝﻤﻌﻤﻠﻰ ﺃﻭ ﺒﺸﺄﻥ ﺘﻘﺩﻴﺭ ﺍﻝﺭﺴﻡ ﺃﻭ ﺍﻝﻌﻭﺍﺌﺩ ﺍﻝﻤﺴﺘﺤﻘﺔ ﻋﻠﻰ ﺘﻠﻙ
ﺍﻝﺒﻀﺎﻋﺔ ﺍﻝﻤﺘﺭﺘﺒﺔ ﻋﻠﻰ ﻨﺘﻴﺠﺔ ﺍﻝﻔﺤﺹ ﺍﻝﻤﻌﻤﻠﻰ ﺘﻁﺒﻕ ﺍﻻﺠﺭﺍﺀﺍﺕ ﺍﻝﻤﻨﺼﻭﺹ ﻋﻠﻴﻬﺎ ﻓﻰ ﺍﻝﻤﺎﺩﺓ
. 90
ﺤﺭﺱ ﺍﻝﺠﻤﺎﺭﻙ .
218ـ ﺘﺤﺩﺩ ﺍﻝﻠﻭﺍﺌﺢ ﺍﺠﺭﺍﺀﺍﺕ ﻭﺸﺭﻭﻁ ﺘﻌﻴﻴﻥ ﻭﺘﺩﺭﻴﺏ ﻭﺘﺄﻫﻴل ﺤﺭﺱ ﺍﻝﺠﻤﺎﺭﻙ ﻭﻏﻴﺭ ﺫﻝﻙ ﻤﻥ ﺍﻝﻤﺴﺎﺌل ﺍﻝﻤﺘﻌﻠﻘﺔ
ﺒﺎﻝﺤﺭﺱ .
ﺍﺸﺭﺍﻙ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﻓﻰ ﺍﻝﺘﺤﺭﻯ
��219ـ ﻴﺠﺏ ﺇﺸﺭﺍﻙ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﻓﻰ ﺍﻝﺘﺤﺭﻯ ﻜﻠﻤﺎ ﻜﺎﻥ ﺫﻝﻙ ﻀﺭﻭﺭﻴﹰﺎ
ﻭﻤﻤﻜﻨ ﹰﺎ ﻜﻤﺎ ﺘﺠﺏ ﺇﺤﺎﻁﺔ ﺍﻝﻤﺩﻴﺭ
ﺒﻜل ﻤﺴﺎﺭ ﺍﻝﺘﺤﺭﻯ ﺃﻭ ﺍﻝﺘﺤﻘﻴﻕ ﺃﻭ ﺍﻝﻤﺤﺎﻜﻤﺔﺒﻭﺴﺎﻁﺔ ﻀﺎﺒﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺍﻝﻤﺸﺎﺭﻙ ﻓﻰ ﺍﻝﺘﺤﺭﻯ ﺃﻭ ﺍﻝﺘﺤﻘﻴﻕ .
ﺃﻴﻠــﻭﻝﺔ ﺍﻷﻤــﻭﺍل ﺍﻝﻤﺼﺎﺩﺭﺓ ﻓﻰ ﺍﻝﻐﺭﺍﻤﺎﺕ ﻝﻤﺎل ﺍﻝﺨﺩﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺎﻝﺠﻤﺎﺭﻙ .
220ـ )(
1
ﺘﺅﻭل ﻨﺴﺒﺔ %50ﻤﻥ ﻗﻴﻤﺔ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﺼﺎﺩﺭﺓ ﻏﻴﺭ ﺍﻝﻨﻘﺩ ﻭﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺼﺎﻝﺢ ﺼﻨﺩﻭﻕ
ﺍﻝﺨﺩﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺎﻝﺠﻤﺎﺭﻙ ﻋﻠﻰ ﺃﻥ
42
)( 2
ﺘﺨﺼﺹ ﻨﺴﺒﺔ %20ﻤﻥ ﺫﻝﻙ ﻝﻠﺤﻭﺍﻓﺯ ﺍﻝﺸﺨﺼﻴﺔ .
ﺘﺅﻭل %10ﻤﻥ ﻗﻴﻤﺔ ﺍﻝﻨﻘﺩ ﻭﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﺼﺎﺩﺭﺓ ﻝﺼﺎﻝﺢ ﺍﻝﺸﺨﺹ ﺃﻭ ﺍﻷﺸﺨﺎﺹ ﺍﻝﺫﻴﻥ
ﻴﻘﻭﻤﻭﻥ ﺒﺎﻝﻀﺒﻁ 43.
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