65ـ
ﻻ ﻴﺠﻭﺯ ﻷﻯ ﺸﺨﺹ ﺃﻥ ﻴﺴﺘﻠﻡ ﺇﻗﺭﺍﺭﹰﺍ ﺒﻤﻭﺠﺏ ﻫﺫﺍ ﺍﻝﻘﺎﻨﻭﻥ ﻴﻜﻭﻥ ﺼﺎﺩﺭﹰﺍ ﻤﻥ ﺸﺨﺹ ﺘﻘل ﺴﻨﻪ ﻋﻥ
ﺍﻝﺜﺎﻤﻨﺔ ﻋﺸﺭ ﻤﻊ ﻋﻠﻤﻪ ﺒﺫﻝﻙ .
ﻭﺠﻭﺏ ﻗﻴﺎﻡ ﻤﺤـﺭﺭ ﺍﻹﻗﺭﺍﺭ ﺒﺎﻻﺠﺎﺒﺔ ﻋﻠﻰ ﻤﺎ ﻴﻭﺠﻪ ﺍﻝﻴﻪ ﻤﻥ ﺃﺴﺌﻠﺔ .
66ـ
ﻴﺠﺏ ﻋﻠﻰ ﻜل ﺸﺨﺹ ﺤﺭﺭ ﺇﻗﺭﺍﺭﹰًﺍ ﺃﻥ ﻴﺠﻴﺏ ﻋﻠﻰ ﻤﺎ ﻴﻭﺠﻬﻪ ﺇﻝﻴﻪ ﻀﺎﺒﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺍﻝﻤﺴﺌﻭل ﻤﻥ
ﺃﺴﺌﻠﺔ ﺘﺘﻌﻠﻕ ﺒﺎﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﺒﻴﻨﺔ ﻓﻰ ﺍﻹﻗﺭﺍﺭ ﻤﺘﻰ ﻤﺎ ﻁﻠﺏ ﻤﻨﻪ ﺫﻝﻙ .
ﺴﻠﻁـﺔ ﻜﺒﻴﺭ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﻓﻰ ﻁﻠﺏ ﺃﻯ ﺃﺩﻝﺔ ﺃﺨﺭﻯ ﻋﻠﻰ ﺼﺤﺔ ﺍﻹﻗﺭﺍﺭ ﺍﻝﺠﻤﺭﻜﻰ .
67ـ
ﻴﺠﻭﺯ ﻝﻜﺒﻴﺭ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺃﻥ ﻴﻁﻠﺏ ﻤﻥ ﺼﺎﺤﺏ ﺍﻝﺒﻀﺎﺌﻊ ﺃﻥ ﻴﺜﺒﺕ ﺒﺈﻗﺭﺍﺭ ﻤﺸﻔﻭﻉ ﺒﺎﻝﻴﻤﻴﻥ ﺃﻭ ﺒﺘﻘﺩﻴﻡ
ﻤﺴﺘﻨﺩﺍﺕ ﺃﻭ ﺒﻐﻴﺭ ﺫﻝﻙ ﻤﻥ ﺍﻷﺩﻝﺔ ﺃﻨﻪ ﻴﻤﻠﻙ ﺍﻝﺒﻀﺎﺌﻊ ﻋﻠﻰ ﺍﻝﻭﺠﻪ ﺍﻝﺫﻯ ﻴﺩﻋﻴﻪ ﻭﺃﻨﻪ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ
ﺒﺎﻝﺭﺴﻡ ﺍﻝﺠﻤﺭﻜﻰ ﺃﻭ ﻤﺎ ﻴﺩﻋﻴﻪ ﻤﻥ ﺍﻹﻋﻔﺎﺀ ﻤﻨﻪ ﻗﺩ ﻭﺼﻔﻬﺎ ﻭﺼﻔﹰﺎ ﺼﺤﻴﺤﹰﺎ ﺃﻭ ﻗﺩﻡ ���ﻗﺭﺍﺭﹰﺍ ﺠﻤﺭﻜﻴﺎ ﺼﺤﻴﺤﹰﺎ
ﻭﻴﺠﻭﺯ ﻝﻜﺒﻴﺭ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺭﻓﺽ ﺘﺴﻠﻴﻡ ﺍﻝﺒﻀﺎﺌﻊ ﺃﻭ ﻗﺒﻭل ﺍﻹﻗﺭﺍﺭ ﺍﻝﻤﻘﺩﻡ ﻋﻨﻬﺎ ﺇﻝﻰ ﺃﻥ ﻴﻘﺩﻡ ﺇﻝﻴﻪ ﺫﻝﻙ
ﺍﻝﺩﻝﻴل .
ﺤﻅـﺭ ﺘﻌـﺩﻴل ﺍﻹﻗﺭﺍﺭ ﺍﻝﺠﻤﺭﻜﻰ .
68ـ
ﻻ ﻴﺠﻭﺯ ﺒﻌﺩ ﺘﻘﺩﻴﻡ ﺍﻹﻗﺭﺍﺭ ﺍﻝﺠﻤﺭﻜﻰ ﺇﺠﺭﺍﺀ ﺃﻯ ﺘﻌﺩﻴل ﻓﻴﻪ ﺇﻻ ﺒﻤﻭﺍﻓﻘﺔ ﻤﻜﺘﻭﺒﺔ ﻤﻥ ﻜﺒﻴﺭ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ .
ﺘﺴﻠﻴﻡ ﺍﻝﺒﻭﻝﻴﺼـﺔ..ﺍﻝﺦ ﻤﻊ ﺍﻹﻗﺭﺍﺭ ﺍﻝﺠﻤﺭﻜﻰ .
69ـ
)( 1
ﻴﺠﺏ ﺃﻥ ﺘﻘﺩﻡ ﻤﻊ ﺍﻹﻗﺭﺍﺭ ﺍﻝﺠﻤﺭﻜﻰ ﻋﻥ ﺍﻝﺒﻀﺎﺌﻊ ﺠﻤﻴﻊ ﺍﻝﻔﻭﺍﺘﻴﺭ ﺍﻝﺨﺎﺼﺔ ﺒﻬﺎ ﻜﻤﺎ ﻴﺠﺏ
ﺃﻥ ﺘﻘﺩﻡ ﺒﻭﺍﻝﺹ ﺍﻝﺘﺄﻤﻴﻥ ﻭﺒﻭﺍﻝﺹ ﺍﻝﺸﺤﻥ ﻭﺒﻭﺍﻝﺹ ﺍﻝﻁﺭﻭﺩ ﻭﺍﻝﺨﻁﺎﺒﺎﺕ ﻭﺍﻝﻤﺴﺘﻨﺩﺍﺕ ﺍﻷﺨﺭﻯ
ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺈﺭﺴﺎل ﻭﻁﻠﺏ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﻭﻀﺤﺔ ﻝﻘﻴﻤﺘﻬﺎ ﻓﻰ ﺍﻝﻤﻜﺎﻥ ﺍﻝﺫﻯ ﺃﺸﺘﺭﻴﺕ ﻤﻨﻪ ﻭﻤﻌﻬﺎ ﺍﻝﻨﻭﻝﻭﻥ
ﻭﺍﻝﺘﺄﻤﻴﻥ ﻭﺍﻝﺘﻜﺎﻝﻴﻑ ﺃﻭ ﺍﻝﺭﺴﻭﻡ ﺍﻷﺨﺭﻯ ﻤﺘﻰ ﻁﻠﺏ ﻀﺎﺒﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺍﻝﻤﺴﺌﻭل ﺘﻘﺩﻴﻡ ﻫﺫﻩ ﺍﻻﻭﺭﺍﻕ
،ﺃﻤﺎ ﻓﻰ ﺤﺎﻝﺔ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﻌﺩﺓ ﻝﻺﺴﺘﻴﺭﺍﺩ ﺃﻭ ﺍﻝﺘﺼﺩﻴﺭ ﺃﻭ ﺍﻝﻨﻘل ﺃﻭﻤﻥ ﺴﻔﻴﻨﺔ ﺇﻝﻰ ﺃﺨﺭﻯ ﺃﻭ ﻝﻠﻌﺒﻭﺭ
)ﺘﺭﺍﻨﺯﻴﺕ( ﻭﺍﻝﺘﻰ ﻴﻠﺯﻡ ﻝﻬﺎ ﺇﺫﻥ ﺃﻭ ﺭﺨﺼﺔ ﻓﻴﺠﺏ ﺘﻘﺩﻴﻡ ﺍﻹﺫﻥ ﺃﻭ ﺍﻝﺭﺨﺼﺔ ﻤﻊ ﺍﻹﻗﺭﺍﺭ .
Select target paragraph3