‫ﺍﻝﺠﻭﺍﺌﺯ ﺍﻝﺘﻰ ﺘﻤﻨﺢ ﻝﻠﻨﺎﺒﻐﻴﻥ ﻓﻰ ﺍﻝﻔﻥ ﻭﺍﻷﺩﺏ ﻭﺍﻝﻌﻠﻭﻡ ﺃﻭ ﺍﻝﺭﻴﺎﻀﺔ ﺃﻭ ﺍﻝﺨﺩﻤﺎﺕ‬

‫)ﺯ
	(‬

‫ﺍﻝﻌﺎﻤﺔ ﺃﻭ ﺨﻼﻓﻬﺎ ﺇﻋﺘﺭﺍﻓﹰﺎ ﺒﻤﺎ ﺤﻘﻘﻭﻩ ﻤﻥ ﺘﻔﻭﻕ ﺴﻭﺍﺀ ﺃﺴﺘﻭﺭﺩﻭﻫﺎ ﺒﺄﻨﻔﺴﻬﻡ ﺃﻭ‬
‫ﺃﺴﺘﻭﺭﺩﺕ ﻨﻴﺎﺒﺔ ﻋﻨﻬﻡ ‪،‬‬
‫ﺍﻝﺘﻘﺎﻭﻯ ﺍﻝﻤﺴﺘﻭﺭﺩﺓ ﻷﻏﺭﺍﺽ ﺍﻝﺯﺭﺍﻋﺔ ﺒﺎﻝﺘﻜﺎﺜﺭ ﺍﻝﺒﺫﺭﻯ ﺃﻭ ﺍﻝﺨﻀﺭﻯ ﺃﻭ‬

‫)ﺡ(‬

‫ﺍﻝﺩﺭﻨﻰ‪ ،‬ﻜﺎﻝﺩﺭﻨﺎﺕ ﻭﺍﻝﻌﻘل ﻭﺍﻝﻔﺴﺎﺌل ﻭﺍﻝﺠﺫﻭﺭ ﻋﻠﻰ ﺃﻥ ﺘﻘﺩﻡ ﺸﻬﺎﺩﺓ ﺒﺫﻝﻙ ﻤﻥ‬
‫ﻭﺯﺍﺭﺓ ﺍﻝﺯﺭﺍﻋﺔ ﻭﺍﻝﻐﺎﺒﺎﺕ ‪،‬‬
‫ﺃﻯ ﻤﻭﺍﺩ ﺃﺨﺭﻯ ﺘﻭﺍﻓﻕ ﺍﻝﺤﻜﻭﻤﺔ ﻋﻠﻰ ﺇﻋﻔﺎﺌﻬﺎ ﻭﻓﻘﹰﺎ ﻷﻯ ﻤﻌﺎﻫﺩﺓ ﺘﺼﺎﺩﻕ ﺃﻭ‬

‫)ﻁ
	(‬

‫ﺘﻨﻀﻡ ﺇﻝﻴﻬﺎ ﺤﻜﻭﻤﺔ ﺠﻤﻬﻭﺭﻴﺔ ﺍﻝﺴﻭﺩﺍﻥ ﻭﻓﻘﹰﺎ ﻝﻠﺸﺭﻭﻁ ﺍﻝﻤﻨﺼﻭﺹ ﻋﻠﻴﻬﺎ ﻓﻰ‬
‫ﺘﻠﻙ ﺍﻝﻤﻌﺎﻫﺩﺓ ‪،‬‬
‫)‪( 2‬‬

‫ﺍﻷﺸﻴﺎﺀ ﺍﻝﺘﻰ ﺘﺴﺘﻭﺭﺩ ﻹﺴﺘﻌﻤﺎﻝﻬﺎ ﻓﻰ ﻤﺠﺎل ﺍﻹﻋﻼﻥ ﻭﺍﻝﺘﻰ ﻴﻤﻜﻥ ﺒﺴﺒﺏ‬

‫) ﺃ(‬

‫ﻁﺒﻴﻌﺘﻬﺎ ﺃﻥ ﺘﺤل ﻤﺤل ﺒﻀﺎﺌﻊ ﻤﻤﺎﺜﻠﺔ ﺨﺎﻀﻌﺔ ﻝﻠﺭﺴﻭﻡ ‪ ،‬ﻴﺠﻭﺯ ﺃﻥ ﺘﺨﻔﺽ ﺒﻨﺴﺒﺔ ‪%30‬‬
‫ﻤﻥ ﻗﻴﻤﺘﻬﺎ ﺒﺸﺭﻁ ﺇﻗﺎﻤﺔ ﺍﻝﺩﻝﻴل ﺍﻝﺫﻯ ﻴﻘﺘﻨﻊ ﺒﻪ ﻜﺒﻴﺭﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺒﺄﻨﻬﺎ ﻗﺩ‬
‫ﺃﺴﺘﻭﺭﺩﺕ ﻷﻏﺭﺍﺽ ﺍﻹﻋﻼﻥ ﻓﺤﺴﺏ ﻭﻝﻴﺴﺕ ﻝﻠﺒﻴﻊ ‪،‬‬
‫)ﺏ
	(‬

‫ﺍﻷﺸﻴﺎﺀ ﺍﻝﻤﺴﺘﻭﺭﺩﺓ ﻜﻨﻤﺎﺫﺝ ﻝﻺﻋﻼﻥ ﻴﺠﻭﺯ ﺃﻥ ﺘﺨﻔﺽ ﻗﻴﻤﺘﻬﺎ ﺒﻨﺴﺒﺔ ‪% 30‬‬
‫ﺒﺸﺭﻁ ﺃﻻ ﺘﻜﻭﻥ ﺒﺎ���ﺤﺠﻡ ﺍﻝﻤﺴﺘﻌﻤل ﻓﻰ ﺍﻷﻋﻤﺎل ﺍﻝﺘﺠﺎﺭﻴﺔ ‪15.‬‬

‫ﺤﺎﻻﺕ ﺍﻋﻔﺎﺀ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﺘﻰ ﻴﻌﺎﺩ ﺍﺴﺘﻴﺭﺍﺩﺍﻫﺎ ﻤﻥ ﺭﺴﻡ ﺍﻻﺴﺘﻴﺭﺍﺩ‬
‫‪55‬ـ ﺘﻌﻔﻰ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﺼﺩﺭﺓ ﺇﻝﻰ ﺒﻼﺩ ﺃﺠﻨﺒﻴﺔ ﺍﻝﺘﻰ ﻴﻌﺎﺩ ﺇﺴﺘﻴﺭﺍﺩﻫﺎ ﺒﻌﺩ ﺫﻝﻙ ﻝﻠﺴﻭﺩﺍﻥ ﻤﻥ ﺭﺴﻭﻡ ﺍﻹٍﺴﺘﻴﺭﺍﺩ ﺒﺸﺭﻁ ‪:‬‬
‫)ﺃ
	(‬

‫ﺃﻥ ﻴﻌﺎﺩ ﺇٍﺴﺘﻴﺭﺍﺩﻫﺎ ﺨﻼل ﺍﺜﻨﻰ ﻋﺸﺭ ﺸﻬﺭﹰﺍ ﻤﻥ ﺘﺎﺭﻴﺦ ﺘﺼﺩﻴﺭﻫﺎ ‪،‬‬

‫)ﺏ
	(‬

‫ﺃﻥ ﻴﻘﺘﻨﻊ ﺍﻝﻤﺩﻴﺭ ‪:‬‬

‫)ﺃﻭﻻ
	(‬

‫ﺒﺄﻥ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﻌﺎﺩ ﺇﺴﺘﻴﺭﺍﺩﻫﺎ ﻤﻁﺎﺒﻘﺔ ﻝﻠﺒﻀﺎﺌﻊ ﺍﻝﺘﻰ ﺼﺩﺭﺕ ﻭﻝﻡ ﻴﺤﺩﺙ‬
‫ﻓﻴﻬﺎ ﺃﻯ ﺘﻐﻴﻴﺭ ﺃﻭ ﺇﺼﻼﺡ ﺃﻭ ﺘﺠﺩﻴﺩ ‪،‬‬

‫)ﺜﺎﻨﻴﺎ
	(‬

‫ﺇﺫﺍ ﻜﺎﻨﺕ ﺍﻝﺒﻀﺎﺌﻊ ﺃﺠﻨﺒﻴﺔ ‪ ،‬ﺒﺄﻥ ﺭﺴﻡ ﺍﻹٍﺴﺘﻴﺭﺍﺩ ﺍﻝﻤﺴﺘﺤﻕ ﻋﻠﻴﻬﺎ )ﺍﻥ ﻜﺎﻥ‬
‫ﻤﺴﺘﺤﻘﹰﺎ ﻋﻠﻴﻬﺎ ﺭﺴﻡ( ﻗﺩ ﺩﻓﻊ ﻓﻰ ﻭﻗﺕ ﺍﻹﺴﺘﻴﺭﺍﺩ ﺍﻷﺼﻠﻰ ‪،‬‬

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