Ministry of Finance Decree No. 54 of the Year 2024 On Amending Certain Provisions of the Executive Regulations of the Customs Law Promulgated by Minister of Finance Decree No. 430 of the Year 2021 = وزارة المالية قرار رقم 54 لسنة 2024 بتعديل بعض أحكام اللائحة التنفيذية لقانون الجمارك الصادرة بقرار وزير المالية رقم 430 لسنة 2021

Abstract

Article 1: The text of subsection (A/6) of article-73 of the executive regulations of the Customs Law, referred to, shall be replaced with the following text: “Objects bought for personal use from duty-free shops inside the customs houses within 48 hours as of the passenger’s arrival date, the value of which does not exceed US$ 200. The quantity of items of alcoholic beverages the passenger allowed to purchase shall be 3 liters at most, provided that he shall pay (1%) of the customs tax due for the first and second liters, and (25%) of the customs tax due for the third liter, at a minimum of US$ 13 per liter, or its equivalent according to the value and currency of the sales transaction, and 2 cartons of cigarettes. The passenger may substitute only (1) liter of alcoholic beverages for one carton of beer. The passenger holding a seaman’s book and a private passport shall receive the same treatment on any of the two passports. Where one or all members of a family is/are entitled to the exemption provided for in this subsection, the exemption limit shall be granted on a case by case basis, and may not be combined for a single item”.