184ـ ﻴﺠﻭﺯ ﻝﻠﻤﺩﻴﺭ ﺇﻋﻔﺎﺀ ﺍﻷﺸﺨﺎﺹ ﺍﻝﺫﻴﻥ ﻴﺭﻯ ﺇﻋﻔﺎﺀﻫﻡ ﻤﻨﺎﺴﺒﹰﺎ ﻤﻥ ﺘﻨﻔﻴﺫ ﺃﺤﻜﺎﻡ ﻫﺫﺍ ﺍﻝﻘﺎﻨﻭﻥ ﻭﺃﻯ ﻗﻭﺍﻋﺩ ﺃﻭ
ﻝﻭﺍﺌﺢ ﺼﺎﺩﺭﺓ ﺒﻤﻘﺘﻀﺎﻫﺎ ﺒﺸﺄﻥ ﺘﻔﺘﻴﺵ ﺍﻝﺒﻀﺎﺌﻊ ﻭﺘﻘﺩﻴﻡ ﺍﻝﻔﻭﺍﺘﻴﺭ ﻭﺍﻝﻤﻁﺎﻝﺒﺎﺕ ﺒﺭﺩ ﺍﻝﺭﺴﻭﻡ ﻭﺃﻥ ﻴﻤﻨﺤﻬﻡ ﺃﻯ
ﺘﺴﻬﻴﻼﺕ ﺃﺨﺭﻯ ﻹﻨﺠﺎﺯ ﺃﻋﻤﺎﻝﻬﻡ ﻓﻰ ﺍﻝﺠﻤﺎﺭﻙ ﺒﺴﻬﻭﻝﺔ ﻭﺴﺭﻋﺔ ﺤﺴﺒﻤﺎ ﻴﺭﺍﻩ ﻤﻨﺎﺴﺒﹰﺎ ﻋﻠﻰ ﺃﻨﻪ ﻴﺠﺏ ﻓﻰ
ﺠﻤﻴﻊ ﺍﻷﺤﻭﺍل ﻋﻠﻰ ﺫﻝﻙ ﺍﻝﺸﺨﺹ ﺃﻥ ﻴﻜﺘﺏ ﺘﻌﻬﺩﹰﺍ ﺒﺎﻝﺼﻴﻐﺔ ﺍﻝﺘﻰ ﻴﺭﺍﻫﺎ ﺍﻝﻤﺩﻴﺭ ﻤﻨﺎﺴﺒﺔ ﻝﻜل ﺤﺎﻝﺔ ﻜﻤﺎ
ﻴﺠﺏ ﻋﻠﻴﻪ ﺃﻥ ﻴﺩﻓﻊ ﻝﻠﻤﺩﻴﺭ ﻤﺒﻠﻐﹰﺎ ﻤﻥ ﺍﻝﻨﻘﻭﺩ ﻋﻠﻰ ﺴﺒﻴل ﺍﻝﻭﺩﻴﻌﺔ ﺃﻭ ﻴﻘﺩﻡ ﺫﻝﻙ ﺍﻝﻤﺒﻠﻎ ﻀﻤﺎﻨﹰﺎ ﺒﺤﺴﺏ ﻤﺎ ﻴﻁﻠﺒﻪ
ﺍﻝﻤﺩﻴﺭ ﻓﻰ ﻜل ﺤﺎﻝﺔ .ﻓﺈﺫﺍ ﺘﺒﻴﻥ ﻋﻨﺩ ﻓﺤﺹ ﺩﻓﺎﺘﺭ ﺫﻝﻙ ﺍﻝﺸﺨﺹ ﺃﻭ ﻅﻬﺭ ﺒﻐﻴﺭ ﺫﻝﻙ ،ﺃﻥ ﺫﻝﻙ ﺍﻝﺸﺨﺹ ﺃﻭ
ﻤﻥ ﻴﻨﻭﺏ ﻋﻨﻪ ﻗﺩﻡ ﺇﻗﺭﺍﺭﺍﺕ ﻏﻴﺭ ﺼﺤﻴﺤﺔ ﺃﻭ ﻤﺯﻭﺭﺓ ﻋﻥ ﺃﻯ ﺒﻀﺎﺌﻊ ﻓﺘﺼﺎﺩﺭ ﻝﺼﺎﻝﺢ ﺍﻝﺠﻤﺎﺭﻙ ﻜل
ﺍﻝﻭﺩﻴﻌﺔ ﺃﻭ ﺒﻌﻀﻬﺎ ﺃﻭ ﺠﻤﻴﻊ ﺍﻝﻀﻤﺎﻥ ﺍﻝﻤﻘﺩﻡ ﻤﻨﻪ ﺃﻭ ﺒﻌﻀﻪ ﺤﺴﺒﻤﺎ ﻴﺭﺍﻩ ﺍﻝﻤﺩﻴﺭ ﻤﻨﺎﺴﺒﹰﺎ ﻓﻰ ﻜل ﺤﺎﻝﺔ ﻭﻴﺠﻭﺯ
ﻜﺫﻝﻙ ﻝﻠﻤﺩﻴﺭ ﺃﻥ ﻴﺴﺤﺏ ﺃﻭ ﻴﻭﻗﻑ ﻓﻰ ﺃﻯ ﻭﻗﺕ ﻭﺒﺩﻭﻥ ﺇﻨﺫﺍﺭ ﺴﺎﺒﻕ ﺃﻭ ﺇﺒﺩﺍﺀ ﺃﻯ ﺃﺴﺒﺎﺏ ﺃﻯ ﺇﻋﻔﺎﺀ ﺃﻭ
ﺘﺴﻬﻴﻼﺕ ﻤﻤﺎ ﺴﺒﻕ ﺫﻜﺭﻩ ﺴﻭﺍﺀ ﺒﺼﻔﺔ ﻋﺎﻤﺔ ﺃﻭ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺄﻯ ﻤﻌﺎﻤﻠﺔ ﺃﻭ ﻤﻌﺎﻤﻼﺕ ﻤﻌﻴﻨﺔ ﻭﺃﻥ ﻴﻁﻠﺏ ﺘﻨﻔﻴﺫ
ﺃﺤﻜﺎﻡ ﻫﺫﺍ ﺍﻝﻘﺎﻨﻭﻥ ﻭﺠﻤﻴﻊ ﺍﻝﻘﻭﺍﻋﺩ ﻭﺍﻝﻠﻭﺍﺌﺢ ﺍﻝﺼﺎﺩﺭﺓ ﺒﻤﻘﺘﻀ���ﻩ ﺘﻨﻔﻴﺫﹰﺍ ﻜﺎﻤﻼﹰ ﻭﺩﻗﻴﻘﹰﺎ .
ﺴﻠﻁـﺔ ﺍﻝﻤـﺩﻴﺭ ﻓﻰ ﺍﻝﺘﺭﺨﻴﺹ ﺒﺎﻻﺴﺘﻴﺭﺍﺩ ﺃﻭ ﺍﻝﺘﺼﺩﻴﺭﻋﺒﻭﺭﺍﹰ)ﺘﺭﺍﻨﺯﻴﺕ(
ﻝﻠﺒﻀﺎﺌﻊ ﺍﻝﻤﻤﻨﻭﻋﺔ ﺃﻭ ﺍﻝﻤﻘﻴﺩﺓ .
185ـ ﻴﺠﻭﺯ ﻝﻠﻤﺩﻴﺭ ﻤﻊ ﻤﺭﺍﻋﺎﺓ ﺍﻝﺸﺭﻭﻁ ﺍﻝﺘﻰ ﻴﺭﺍﻫﺎ ﻤﻨﺎﺴﺒﺔ ﻓﻰ ﻜل ﺤﺎﻝﺔ ﺃﻥ ﻴﺭﺨﺹ ﺒﺎﻹﺴﺘﻴﺭﺍﺩ ﺃﻭ ﺍﻝﺘﺼﺩﻴﺭ
ﻋﺒﻭﺭﹰﺍ )ﺘﺭﺍﻨﺯﻴﺕ ( ﻷﻯ ﺒﻀﺎﺌﻊ ﻤﻤﻨﻭﻋﺔ ﺃﻭ ﻤﻘﻴﺩﺓ ﻴﻜﻭﻥ ﻋﺒﻭﺭﻫﺎ ﻏﻴﺭ ﻤﻤﻨﻭﻉ ﺒﺼﻔﺔ ﻤﺤﺩﻭﺩﺓ .
ﺴﻠﻁﺔ ﺇﺒﺭﺍﻡ ﺇﺘﻔﺎﻗﻴﺎﺕ ﺨﺎﺼﺔ .
186ـ )(1
ﻴﺠﻭﺯ ﻝﻠﻤﺩﻴﺭ ﺒﻤﻭﺍﻓﻘﺔ ﺍﻝﻭﺯﻴﺭ ﺃﻥ ﻴﺒﺭﻡ ﺍﻹﺘﻔﺎﻗﻴﺎﺕ ﺍﻵﺘﻴﺔ :
)ﺃ (
ﺇﺘﻔﺎﻗﹰﺎ ﻤﻊ ﺍﻝﻬﻴﺌﺎﺕ ﺫﺍﺕ ﺍﻝﺸﺨﺼﻴﺎﺕ ﺍﻹﻋﺘﺒﺎﺭﻴﺔ ﻭﻏﻴﺭﻫﺎ ﺒﺸﺄﻥ ﺍﻝﺒﻀﺎﺌﻊ
ﺍﻝﻤﺴﺘﻭﺭﺩﺓ ﺃﻭ ﺍﻝﻤﺼﺩﺭﺓ ﻝﻐﻴﺭ ﺍﻷﻏﺭﺍﺽ ﺍﻝﺘﺠﺎﺭﻴﺔ ﻤﻊ ﻭﻀﻊ ﺸﺭﻭﻁ ﺨﺎﺼﺔ
ﺘﺤﻜﻡ ﺇﺴﺘﻴﺭﺍﺩ ﻭﺘﺼﺩﻴﺭ ﻫﺫﻩ ﺍﻝﺒﻀﺎﺌﻊ ﺃﻭ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻌﺎﺒﺭﺓ ) ﺘﺭﺍﻨﺯﻴﺕ (
ﻭﺇﻋﻔﺎﺀﻫﺎ ﻤﻥ ﺍﻝﺭﺴﻭﻡ ،
)ﺏ(
ﺇﺘﻔﺎﻗﹰﺎ ﻤﻊ ﺴﻠﻁﺎﺕ ﺍﻝﺠﻤﺎﺭﻙ ﻓﻰ ﺃﻯ ﺒﻼﺩ ﻤﺠﺎﻭﺭﺓ ﻝﺘﺴﻬﻴل ﻭﺘﻁﺒﻴﻕ ﻭﺘﻨﻔﻴﺫ
ﺃﺤﻜﺎﻡ ﻫﺫﺍ ﺍﻝﻘﺎﻨﻭﻥ ﻭﻗﻭﺍﻨﻴﻥ ﺍﻝﺠﻤﺎﺭﻙ ﺍﻝﻤﻌﻤﻭل ﺒﻬﺎ ﻓﻰ ﺘﻠﻙ ﺍﻝﺒﻼﺩ 33.
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