Overview of import and export milestones and importer rights
Import and export are among the most important factors contributing to the growth of the economy and the development of States; They are crucial in the progress and development of development at the public and private levels.
The Qatari Customs Code, for reasons of such exclusive importance, devotes sections to the import and export provisions; Starting with their definition and the legal forms in which recovery and export are carried out and other regulatory provisions.
Import and export operations are carried out by road, sea, or air through the maritime ports and ports in the State of Qatar for the import and export of goods to and from Qatari ports, namely, Hamad International Airport, Salwa Land Port, Mesaieed Port; the port of Doha and the port of Ra’s Laffan; Each of those routes has provisions in the Qatari Trade Code relating to contracts of carriage; in addition to the general provisions of contracts that exist in the Civil Code.
The payload statement is considered “Manifest”; One of the most important documents in the process of transport and shipment for import and export and is used by the customs authorities of the designated country to assess the common customs the value contained in the table containing the names of the goods and the categories of customs & duties to which they are subject, and the rules and observations contained therein for the types and types of goods; Manifest is the document containing a comprehensive description of cargo shipped on the three different modes of transport.
It is also an important document in the import and export processes; What is known as the customs statement or declaration made by the owner of the goods or by the person acting in his place, including their data, and identifying in detail the distinctive elements of the declared goods and their quantities.
The Customs Act provided that an importer or exporter was a natural or legal person – possibly one of the companies, entities, or enterprises – who brought or sent the goods from the country of origin or the country of production of the goods; The goods include any natural material or animal, agricultural, industrial, or intellectual product.
Both imported and exported goods are divided into six sections according to the Customs Code:
Section I: Goods subject to high customs duties designated by decision of the Director-General of the General Authority for Customs and Ports for the purpose of imposing customs control.
Second, imported goods undervaluation are valued for customs purposes.
Section III: Identical goods that match each other in all respects, including physical characteristics, quality, and commercial fame; minor differences in appearance do not exclude conformity.
Section IV: Identical goods, which, although not in all respects, have similar characteristics and physical components that enable them to perform their functions and replace each other commercially. The quality, fame, and brand of goods are among the factors to be considered when determining whether the goods are identical and do not include goods embodying or reflecting engineering, development, art, and design work, charts, and drawings implemented in the GCC States.
Section V: Prohibited goods which the State prohibits from importing or exporting based on the provisions of the Qatari Customs Code or other law.
Section VI: Restricted goods whose import or export is restricted by the provisions of the Qatari Customs Code or any other law.
The importer has a range of rights assigned to it by law, the most important of which are:
1. The importer has the right to release its goods, after providing sufficient guarantees in the form of a bank or cash insurance, bank guarantee, insurance, or property encumbered at an equivalent value, to cover the estimated customs duties, if the final determination of the customs value becomes apparent.
2. The importer or any other person who bears the cover of customs duties may also object and appeal against the assessment of customs value without sanction, to the Director of the Customs Service, the Commission for the Determination of Customs Value, or an independent judicial body.
3. Nor may Customs reject the information provided by the importer, buyer, or producer concerning the valuation of the goods, prepared in accordance with “generally accepted accounting principles,” since the computational method used.
4. Based on a written request, the importer is entitled to obtain a written explanation from the Customs Administration as to how to determine the customs value of the imported goods.
5. Information confidential or provided on a confidential basis for customs valuation purposes is treated as strictly confidential and may only be disclosed to the extent that it requires disclosure during judicial proceedings, in accordance with the provisions of the Customs Act.
6. Based on a written request, the importer is entitled to obtain a written explanation from the Customs Administration on how to determine the way the customs value of imported goods has been determined.
To find out more about the controls, requirements and documentation required to complete the commercial or personal import process, please see the link below: –
Author: MR. MOHANAD BABIKER\ Senior Legal Consultant