Law No. 10 of 2010 regarding Customs

Law No. 10 of 2010 Regarding Customs

General People's Congress,

• In implementation of the resolutions of the fundamental People's Congresses during their annual sessions of the year 1377 A.H.
• And having reviewed the declaration of the establishment of the authority of the people.
• And the Grand Green Charter of Human Rights in the Mass Era.
• And Law No. 20 of 1991 AD, concerning the enhancement of freedom.
• And Law No. 1 of 1375 A.H., concerning the system of People's Congresses and People's Committees.
• And Law No. 81 of 1970 AD, concerning ports.
• And Law No. 67 of 1972 AD, enacting the Customs Law.
• And Law No. 32 of 1974 AD, regarding the prevention of hoarding and smuggling of rationed goods.
• And Law No. 97 of 1976 AD, regarding the prevention of smuggling of goods outside customs zones.
• And Law No. 2 of 1979 AD, concerning economic crimes.
• And Law No. 9 of 1430 A.H., concerning free zones and transit trade.

Issued the following law:

Section One Definitions and General Provisions

Chapter One Definitions 

Article 1

The terms and phrases mentioned in this law shall have the following meanings, unless the context requires otherwise:

1. State: The Great Socialist People's Libyan Arab Jamahiriya.
2. Secretary: Secretary of the General People's Planning and Financial Committee, or whoever assumes their powers.
3. Administration: General Customs Administration.
4. Director General: Director General of Customs.
5. Competent Director: Director of the geographical area of the Administration as determined by the Secretary.
6. Customs Officer: Any person working in customs service.
7. Customs Territory: Refers to the lands, territorial waters subject to the state's sovereignty, and the airspace above them, as well as the continental shelf. It is permissible to establish free zones in the customs territory where customs provisions do not apply wholly or partially, in accordance with applicable legislation.
8. Customs Control Area: Refers to areas where the Customs Administration takes specific measures to monitor individuals, goods, and means of transportation. The customs control area extends over land and sea within a distance determined by the Secretary, ensuring that the distance at sea does not fall below the specified limit for territorial waters.
9. Customs Line: The political boundaries separating the state from neighboring countries, as well as its coastal areas adjacent to surrounding seas.
10. Customs District: The area defined by the Secretary at each land border, seaport, or airport where a customs center is located to carry out all or some of the customs procedures, as well as any other place designated by the Secretary for the same purpose.
11. Customs Borders: Refers to the Libyan coastline, the borders between the state and neighboring countries, including the airspace above the coast and borders. It also includes any floating bridge and facilities located in economic zones, and any vessel in any port or harbor designated for the transfer of goods or persons from or to a moored ship or from one ship to another.
12. Customs Center or Point: Any place prepared for customs procedures.
13. Outside: Means outside the customs borders.
14. Import: The entry of goods into the state through customs ports.
15. Export: The exit of goods from the state through customs ports.
16. Traveler: Any person entering or leaving the country, whether a resident or non-resident.
17. Customs Declaration: The declaration submitted by the owner of the goods or their legal representative, according to the provisions of this law and customs regulations, regarding the declared goods.
18. Customs Tariff: The schedule containing the names of goods, applicable customs duties, and the rules and notes therein.
19. Goods: Refers to movable assets of all kinds, including any natural, agricultural, industrial, or animal material or product.
20. Type of Goods: Its designation in the customs tariff schedule.
21. Origin of Goods: The country of production, whether it is natural, agricultural, industrial, or animal products.
22. Source of Goods: The country from which it was directly imported.
23. Prohibited Goods: Any goods prohibited from import or export under the provisions of the law.
24. Restricted Goods: Goods subject to import or export restrictions under the law.
25. Bonded Goods: Goods for which import is restricted to a specific entity.
26. Goods Subject to High Duties: Goods subject to higher rates of customs control as determined by the Secretary, published in the Procedures Code.
27. Customs Broker: Any natural or legal person who prepares customs declarations, signs them, submits them to customs, and completes the procedures for clearing goods on behalf of others.
28. Owner: The owner or legal holder, importer, exporter, consignee, representative, or possessor of the goods, as well as any person other than customs officials who has the right to dispose of goods or means of transport or has control over them.
29. Carrier: The owner of the means of transportation or the one acting in their capacity.
30. Means of Transportation: Ships, aircraft, vehicles, trains, animals, and all other vehicles used for the transportation of goods.
31. Warehouse: The place or building prepared by customs or approved for use by others to store goods pending their withdrawal in accordance with customs procedures.
32. Customs Warehouse: The place or building where goods are deposited under the supervision of the customs administration, under suspension to fulfill duties in accordance with the provisions of this law.
33. Customs Violation: Any act or omission contrary to the provisions of this law, regulations, and decisions issued pursuant thereto.
34. Free Market: The licensed place where goods are deposited under suspension of customs duties and taxes for the purpose of display and sale.
35. Smuggling: The import or export of goods contrary to the provisions of applicable laws.
36. Produced Goods: Goods planted, manufactured, or extracted.
37. Matching Goods: Goods that are completely identical, including physical, qualitative, and commercial reputation aspects, with minor differences in appearance.
38. Similar Goods: Goods with similar characteristics and similar material components that allow them to perform the same functions based on the type and commercial reputation of the goods and the presence of a trademark or brand.

Note that clauses 37 and 38 do not apply to goods containing engineering, scientific, artistic, design, schematic, or drawing work that has not been altered.

Goods shall not be considered matching or similar unless they are produced in the same country as the goods to be evaluated.

39. Goods of the same nature or type: Goods classified in a specific category or group of goods produced by a specific production branch or sector. This term includes matching or similar goods.

Chapter Two General Provisions

Article 2

Customs centers and points shall be established, and their jurisdictions shall be determined by a decision of the Secretary. The customs districts and centers designated at the time of the effectiveness of this law shall be considered as if appointed or designated under its provisions. No goods shall be imported into or exported from the country except through the designated customs districts. No means of transportation shall cross the Libyan customs borders except from a customs center unless otherwise authorized by the Director General.

If the decision appointing a customs district does not accurately define its boundaries, goods within the customs district shall be considered as such from the time of their presentation for customs inspection until they are definitively withdrawn with the approval of the Administration.

Article 3

The Secretary shall determine the methods of land transportation between borders and customs centers, as well as the times and conditions under which transportation vehicles are allowed to cross the customs borders for transporting goods. The official working days and hours during which the Administration is open for public transactions shall also be determined.

Article 4

A council called the Customs Tariff Council shall be formed, its formation shall be decided by the General People's Committee* based on a proposal from the Secretary. This council shall be responsible for establishing the general policy of the customs tariff in accordance with its financial, economic, and social objectives.

Article 5

Goods entering Libyan territory shall be subject to the taxes specified in the customs tariff, in addition to other taxes and fees imposed, unless exempted by a decision of the General People's Committee* based on a proposal from the Secretary. The decision issued shall specify the goods and the percentage of reduction or exemption from the applicable customs taxes.

Goods exported from Libyan territory shall not be subject to customs taxes and other fees, except as determined by a decision of the General People's Committee* based on a proposal from the Secretary. Customs duties and other taxes and fees due on imported or exported goods shall be collected in accordance with the applicable laws governing them. No goods shall be released before completing customs procedures and paying the due taxes and fees unless otherwise stipulated in this law.

Article 6

The customs tariff shall be established and amended by a decision of the General People's Committee*, based on a proposal from the Secretary.

Article 7

The Secretary may impose an additional tax not exceeding 5% of the applicable customs tax on certain goods and allocate its proceeds for purposes determined by a decision of the General People's Committee.

Article 8

Imported goods shall be subject to proving their origin, and the Secretary shall determine the approved rules of origin, the conditions for proving it, and cases of exemption from such proof.

Article 9

Goods imported into a country other than their country of origin, after being consumed in that country, shall be subject to the tariff of the country of origin or the country of export, whichever is higher. If manufacturing occurs in a country other than the country of origin, it shall be subject to the tariff applied to the country of origin or the country of manufacture, according to the degree of manufacturing and the rules determined by a decision of the Secretary.

Article 10

Decisions shall be issued classifying goods not mentioned in the customs tariff schedule, by a decision of the Director General, and this decision shall be published in the Procedures Code. Classification decisions for goods that can fit into multiple headings in the customs tariff schedule shall be issued by the Director General. Such decisions shall be in accordance with the explanatory notes to the issued tariff and the applicable conditions, as determined by the Director General. The decisions issued by the Director General according to the above two paragraphs shall be binding and final.

Article 11

The Secretary may, by decision, subject goods originating from countries that have not concluded trade agreements with the state containing the most favored nation clause to an additional tax not exceeding double the regular customs tariff. The purposes for which this tax is allocated shall be determined by a decision of the General People's Committee.

Article 12

Goods may be subject to compensatory tax in the following cases by a decision of the Secretary:

1. When the goods in the country of origin benefit from direct or indirect support upon export.
2. When the prices of goods are reduced in a country with the intent of flooding the market.

Article 13

Decisions amending the customs tariff shall apply from the time of their effectiveness to goods on which customs duties have not yet been paid, unless otherwise stated. Goods ready for export and for which duties have been paid in full before their entry into the customs district shall have the amount paid calculated for the tax they were originally liable for, and the part that has not yet entered shall be subject to the tariff in effect at the time of entry.

Article 14

Customs duties on goods subject to value-added tax shall be calculated according to their status at the time of application of the customs tariff and in accordance with its schedules.

Article 15

The rules for calculating tax on goods subject to taxation based on weight, quantity, or volume shall be determined by a decision of the Secretary. This tax shall also be calculated on the packaging and containers in which the goods are contained.

Article 16

The application of the tariff shall be determined as follows:

1. When assessing customs duties on goods stored in the warehouse due to the expiration of the deposit period or failure to obtain an extension, the provisions of the effective tariff on the day of the deposit period's expiration shall apply.
2. Goods withdrawn from the warehouse illegally or with shortages detected during warehouse account review shall be subject to the effective tariff either on the date of shortage detection or the date of occurrence, whichever is higher.
3. Goods for which duties are suspended based on provided data or guaranteed undertakings, and for which their owners have not settled the dues, shall be subject to the effective tariff either on the date of registration or the date of the specified deadline, whichever is higher.
4. Goods presented by their owners for consumption shall be subject to the effective tariff on the date of registration.
5. Goods exiting the free zone for consumption shall be subject to the effective tariff on the date of registration.
6. Smuggled goods or goods subject to similar conditions shall be subject to the effective tariff on the date of discovery or occurrence if determinable, or the date of settlement, whichever is higher.
7. Goods sold by the Administration in accordance with the provisions of this law shall be subject to the effective tariff on the day of sale.

Article 17

The provisions of Article 16 of this law shall apply to all taxes and other fees collected by the Administration, unless otherwise stipulated by law.

Article 18

If the customs duties and other taxes and fees previously collected are less than the legally owed amount, the person who paid the deficient amount, or to whom an amount was refunded by mistake, must pay the deficient amount or the refunded amount, upon the request of the competent customs officer.

The competent customs officer may withhold any other goods from the mentioned person until the outstanding amount is paid or refunded, and shall not hinder or divert this action without taking the necessary legal measures.

Article 19

If goods are classified, or can be classified, under two or more headings resulting in a difference in the applicable tax rate, the rules outlined in the customs tariff shall be applied based on the coordinated system.

Article 20

Independent taxes shall be imposed on non-ordinary containers of goods unless the Director General determines that these containers are commonly used for packaging the goods they contain, and the value of the container is deemed proportionate to the value of the goods.

Article 21

In the event of a dispute between a customs officer and the owner of the goods regarding the type of goods, their origin, or value, the matter shall be referred to a Dispute Resolution Committee established under the provisions of this law.

Chapter Three Prohibition and Restriction

Article 22

Every commodity entering or exiting the territory of the state must be presented to the nearest customs center at the border. A detailed declaration must be submitted for all imported or exported goods in accordance with customs regulations.

The declaration can be submitted upon or after the arrival of the goods at the customs center. However, the Director-General may permit the submission of declarations before the goods arrive at the places designated for customs clearance, according to the established procedures.

Every traveler must present themselves to the relevant customs center in accordance with the specified procedures.

Article 23

All goods that are prohibited from being imported or exported are considered prohibited. If the import or export of goods is subject to restrictions from any source, they cannot be imported or exported unless they meet the required conditions.

Article 24

In addition to the conditions stipulated in this law, importers and exporters are required to comply with the legislation and agreements to which the state is a party, related to intellectual property rights associated with trade.

Chapter Four Distinguishing Elements of Goods

Article 25

Taking into consideration the criteria of origin of goods mentioned in international agreements to which the state is a party, the country from which the goods originated is considered their origin. The goods are deemed to have been obtained in that country, and it is considered the origin of the goods if they are:

1. Natural products extracted from that country.
2. Plant products harvested therein.
3. Live animals born or raised therein, along with products derived from animals raised therein.
4. Marine catch and other products extracted from seas outside the territorial waters of a country by vessels carrying the nationality of that country.
5. Products extracted from the seabed or subsoil outside the territorial waters, as long as the country holds investment rights in exploiting that seabed and its subsoil.
6. Scrap and remnants resulting from manufacturing operations, provided that they have been collected in that country and can only be used for reassembly of raw materials.

By a decision from the Secretary-General, rules shall be established to determine the origin of goods and the rules to be followed to determine the origin of goods obtained in a country using products specified in the preceding paragraph, when supplied from another country. This shall be done in accordance with the substantial transformation rule, where substantial transformation is defined as the criterion by which the country of origin is determined based on the last substantial transformation or manufacturing process that confers the essential character on the goods.

Methods for submitting documents proving the origin and cases that do not require the submission of such documents shall be determined by a decision from the Secretary-General.

Article 26

The source of the goods is the country from which they were directly imported. Merely passing through, docking, stopping, or storing the goods in an intermediary country is not sufficient to acquire the designation of the source.

Article 27

The type of goods shall be determined by the designation stated in the customs tariff schedule, according to the system for determining and adopting goods. If there is no specific designation for the imported goods, the Director-General shall issue a decision to treat the goods in the same manner as the most similar category, and this decision shall be published in the Procedures Code.

Article 28

The following persons shall be considered related:

1. If one of them is among the directors or members of the Board of Directors of the other person.
2. If they are partners in business according to the law.
3. If one of them is an employee of the other.
4. If any person directly or indirectly owns or holds a share of not less than five percent (5%) of the shares or stakes with voting rights in both institutions.
5. If one of them directly or indirectly monitors the other.
6. If one of them is directly or indirectly subject to the control of another person.
7. If two persons directly or indirectly monitor another person, and a person is considered to monitor another person when that person is legally or practically qualified to exercise compulsion or direction over the other.
8. If they are individuals of the same family who are related by kinship up to the fourth degree. The persons who have a work relationship are considered related if any of these cases applies to them.

Article 29

The customs value of goods imported into the state shall be the contractual value of the transaction, which is the actual amount paid or payable for the sale of goods, adjusted by adding cost elements to the extent borne by the buyer and not included in the price. These costs include the following:

1. Commissions and brokerage fees, excluding buying commissions.
2. The cost of packaging, which is considered one unit with the cost of the goods for customs valuation purposes.
3. The cost of packing and packaging, whether in terms of labor or materials.
4. The value of the following goods and services, directly or indirectly provided by the buyer, free of charge or at a reduced cost, for use in the production of the imported goods, to the extent that this value is not included in the amount actually paid or payable: 

1.  Materials, components, parts, and similar items incorporated into the composition of the imported goods.
2.  Tools, molds, and similar items used in the production of the imported goods.
3.  Materials consumed in the production of the imported goods.
4.  Engineering, development, artistic, design, planning, and drawing work carried out outside the state and necessary for the production of the imported goods.

5. Duties and licensing fees related to the goods subject to valuation, which the importer must pay, either directly or indirectly, as a condition of the sale of goods subject to valuation, unless these duties and fees are already included in the amount actually paid or payable.
6. Any amount that directly or indirectly accrues to the seller from the resale, disposal, or subsequent use of the imported goods.
7. Expenses for the transportation and insurance of the imported goods.
8. Shipping and unloading expenses, and all other expenses related to the transportation of the imported goods until they reach the point of entry in the customs territory.

Article 30

The costs that are added to the actual paid price, or the amount that is payable, must be based on objective and quantifiable data. The expenses related to the reproduction of the imported goods and the expenses in return for the right to distribute or resell the imported goods shall not be added. These latter expenses are only considered when they are a condition for the sale for export of the imported goods to the state.

Article 31

The following shall not be included in the customs value:

1. Expenses incurred after the entry of the imported goods into Libyan territory.
2. Taxes and fees paid in the country.
3. Expenses related to construction, assembly, maintenance, or technical assistance performed after the importation of the goods.
4. Buying commissions.
5. Expenses related to the right of reproducing the imported goods to the country.

Article 32

Customs may estimate the value of the goods if there is doubt about the accuracy of the declared value or the absence of accounting records or audited accounts. The owner of the goods shall be informed of this estimation, and if the owner objects to the estimation, they may appeal to the Director-General within ten days from the date of notification.

Article 33

If it is not possible to determine the customs value by applying the provisions of Article 29, the provisions of Articles 29, 30, 31, and other provisions of this law shall apply sequentially until a fair and objective determination of this value is reached.

Article 34

1. The customs value shall be the contractual value of similar goods sold for export to the state, at the same commercial level and approximately the same quantity as the goods being assessed. In the absence of such sales, the contractual value of similar goods sold at a different commercial level or quantity shall be used, with adjustments taking into account the differences that may occur at the commercial level or in quantity, or both. These adjustments shall be made on the basis of evidence clearly proving the reasonableness and accuracy of these adjustments, whether resulting in an increase or decrease in value.
2. If the expenses for transportation and insurance of the imported goods are included in the contractual value, this value shall be adjusted to take into account significant differences between the costs and expenses related to the imported goods and the costs and expenses related to similar goods. These differences arise from variations in distance and means of transportation.
3. If more than one contractual value exists for similar goods when applying this Article, the contractual value shall be used to determine the customs value of the imported goods.
4. In the application of the provisions of this Article, the contractual value of goods produced by another person shall not be taken into account, except in cases where no contractual value exists for similar goods produced by the same person.

Article 35

1. The customs value shall be the contractual value of similar goods sold for export to the state, which were exported at the same time as the goods being assessed, at the same commercial level and approximately the same quantity as these goods.
2. In the absence of such sales, the contractual value of similar goods sold at a different commercial level or quantity shall be used, with adjustments taking into account the differences that may occur at the commercial level or in quantity, or both. These adjustments shall be made on the basis of evidence clearly proving the reasonableness and accuracy of these adjustments, whether resulting in an increase or decrease in value.
3. If the expenses for transportation and insurance of the imported goods are included in the contractual value, this value shall be adjusted, taking into account significant differences between the costs and expenses related to the imported goods and the costs and expenses related to similar goods. These differences arise from variations in distance and means of transportation.
4. If more than one contractual value exists for similar goods when applying this Article, the contractual value shall be used to determine the customs value of the imported goods.
5. In the application of the provisions of this Article, the contractual value of goods produced by another person shall not be taken into account, except in cases where no contractual value exists for similar goods produced by the same person.

Article 36

1. If imported goods, matching goods, or similar goods are sold within the customs territory in the condition they were in upon importation, the customs value of the imported goods, as per this article, shall be based on the unit price at which the imported goods, matching goods, or similar imported goods were sold in the highest total quantity at the time of importation. This assessment is made approximately by persons not associated with the sellers, taking into account the following deductions:

First: Commissions usually paid or agreed upon, or additions usually made for profit and general expenses in the country of imported goods of the same category or type.

Second: Regular transportation and insurance costs and related expenses in the importing country.

Third: Customs duties and other taxes and fees due in the importing country due to the importation or sale of goods.

2. In the absence of imported, matching, or similar goods sold at the time of importation, the customs value is based on the unit price at which the imported, matching, or similar goods were sold in the condition they were in upon importation, within the nearest time period of ninety days before or after the date of importation of the goods being evaluated, taking into account the deductions referred to in paragraph 1(a) of this article. 
3. Subject to the provisions of subparagraphs (a) and (b) of paragraph 1 of this article, if the imported goods, matching goods, or similar goods have not been sold in the customs territory in their imported condition, the customs value shall be based, if requested by the importer and with the approval of customs, on the unit price at which the imported goods are sold, after processing, in the largest total quantity to another party unrelated to the seller within the customs territory, provided that the value added as a result of the mentioned processing is deducted, in addition to the deductions specified in paragraph 1 of this article.

Article 37

1. If it is not possible to determine the customs value of imported goods in accordance with the provisions of Articles 29 to 33 in sequence, the customs value of the imported goods shall be determined based on the value of the goods calculated as follows:

1. Cost or value of materials, manufacturing, and other processing operations used in producing the imported goods.
2. Amount of profit and general expenses that is usually reflected in the sales of goods of the same category or type that are being valued and are produced by producers in the exporting country.
3. Wages, costs, and expenses related to the shipment of imported goods, including costs of transportation, loading, unloading, insurance, and other services related to the shipment of goods until they reach the customs territory.
4. No person other than a resident may be required to provide any other account or record for the purposes of determining the calculated value, or allow access to it, but customs may verify the information provided by the producer of goods in another country for the purposes of determining the customs value in accordance with the provisions of this article, with the producer's consent and subject to granting sufficient time to the authorities of the country concerned and not opposing the investigation.

Article 38

1. In case it is not possible to determine the customs value of imported goods in accordance with the provisions of Articles 29 to 37 in sequence, the value shall be determined based on the available data by reasonable means that comply with the principles and provisions of the international agreements to which the state is a party.
2. In determining the customs value under the provisions of the preceding paragraph, the following elements shall not be taken into consideration:

1. Selling price within the customs territory of the goods produced therein.
2. Applying a system that provides for the adoption of the higher of two acceptable values for customs valuation purposes.
3. Price of goods in the domestic market of the exporting country.
4. Production costs other than those calculated and specified for matching or similar goods.
5. Prices of goods sold for export to a third country.
6. Customs value in the country.
7. Arbitrary or fictitious values.

Article 39

The procedures for determining the customs value of imported goods shall not prevent the importer from receiving their goods if they provide sufficient cash guarantees accepted by the customs to cover the fees that may be finally imposed in addition to fines, if necessary.

Customs may retain samples of released goods before final determination of their value, and these samples shall be returned to the owner of the goods unless they are consumed in the examination or analysis.

Article 40

The Director-General shall determine the principles and controls for the application of the rules for valuing goods as provided for in the preceding articles, as well as the principles related to special cases not explicitly covered by these rules, taking into account the interpretative notes to the customs valuation rules provided for in international agreements to which the state is a party.

Article 41

Each customs declaration shall be accompanied by an original certified account statement from the Chamber of Commerce or any other relevant official authority accepted by customs to prove the accuracy of the price and origin. Customs have the right to demand documents, contracts, correspondence, and other related materials regarding the transaction without being limited to the information provided in the declaration or the account statement itself, and this does not restrict the authority granted to them for estimation.

Article 42

Upon export, the customs value shall be the value of the goods at the time of customs declaration registration, plus all expenses up to the place of export. This value does not include export tax, production taxes, and other taxes and fees imposed on the goods upon export.

Article 43

If the elements used to determine the customs value of certain goods are specified in a foreign currency, the conversion shall be made according to the prevailing exchange rate on the date of customs declaration registration.

Article 44

Goods imported or exported through the mail shall be subject to international agreements to which the state is a party, and the postal administration shall present parcels, packages, and postal files that are subject to customs duties or are subject to specific restrictions or procedures within the limits of these agreements. The Director-General shall issue by decision the procedures for assessing taxes on exported or imported goods and waived in agreement with the postal administration. Under no circumstances shall the confidentiality of correspondence be violated.

Section Two Customs Work Regulation

Article 45

1. The administration exercises its jurisdiction throughout the customs territory according to the conditions specified in this law. 
2. A surveillance zone is established along the land and sea borders, and this zone constitutes the scope of customs control.

Article 46

Customs employees designated by a decision of the Secretary-General have the authority of judicial control officers in relation to the application of the provisions of this law within their jurisdiction.

Article 47

Customs officials authorized to inspect places, persons, goods, and means of transport within the customs area, as well as places and warehouses under the supervision of the administration. The administration is entitled to take all measures it deems suitable to prevent smuggling within the customs area.

Article 48

Customs officials shall monitor the identity of individuals entering the customs territory or moving within the scope of customs control.

Article 49

Every driver of a means of transport must comply with the orders of customs officials, and customs officials may take all appropriate measures to stop vehicles in case of non-compliance by the driver.

Article 50

Customs officials have the right to access all books, documents, and records related to customs operations within the scope of work of:

1. Maritime shipping companies, maritime agents, ship ports, and maritime brokers.
2. Airline companies.
3. Land transportation companies.
4. Agencies, including express transportation agencies responsible for accepting, collecting, and sending parcels.
5. Customs clearance agents and transit contractors.
6. 6. Maritime warehouses and general warehouses.
7. Warehouses and depots designated for export and import.
8. Railway stations.
9. Any natural or legal persons designated by a decision of the Secretary-General.

The concerned parties shall retain the mentioned documents for a period not less than five years. In case these documents are completed using electronic means, applications, media systems, as well as the necessary information and systems for their operation, customs officials shall provide a list of what has been seized from these individuals and companies.

Article 51

Customs officials authorized have the right to board ships within the scope of customs control to inspect them or request the submission of cargo manifests and other required documents. In case of refusal to provide the documents or their absence, or suspicion of smuggled or prohibited goods, necessary measures, including the use of force if necessary, may be taken to control the goods and bring the ship to the nearest customs center when required.

Article 52

Customs officials have the right to seize prohibited or smuggled goods if their presence contradicts the established rules within the customs territory. In case of strong suspicion of smuggling, they also have the right to inspect places and shops within the scope of control and search for smuggled goods.

Article 53

Customs officials have the authority to inspect all boats within the maritime customs control area.

Article 54

Customs officials have the authority to inspect facilities and equipment established on the continental shelf or within the exclusive maritime zone at any time. They also have the right to inspect means of transportation used or assisting in the exploration, exploitation, or search for natural resources contained within the continental shelf and exclusive maritime zone.

Article 55

Authorized customs officials and cooperating entities have the right to pursue smuggled goods and may continue to do so when they exit the scope of customs control. They also have the right to examine and inspect caravans passing through the desert when there is suspicion of their violation of legal provisions.

In all cases, they have the right to detain individuals, goods, and means of transportation and lead them to the nearest customs center. They have the freedom to travel and pass along the coast or any part of it, beaches, ports, bays, roads, or public lands, as well as passing through private lands within a range of 5 kilometers from the borders in coordination with relevant authorities.

Article 56

In the case of evidence indicating the commission of a crime in violation of the provisions of the law, authorized customs officials may inspect homes where goods or documents related to such crimes are located, after obtaining permission from the public prosecution. The inspection shall be conducted in the presence of witnesses in case the homeowner or a representative is not present.

In cases of being caught in the act, they may inspect homes or shops without adhering to the procedures stipulated in the previous paragraph.

Under no circumstances should home inspections be conducted before 7:00 AM or after 7:00 PM, except that inspections may continue after 7:00 PM if they were initiated before this time.

Article 57

When performing their duties as stipulated in the previous articles, customs officials shall take one of the following measures:

1. They may board and inspect any means of transportation within their jurisdiction. They have the right to open parcels, boxes, and locks, and examine documents related to them.
2. They may detain any goods on board any means of transportation. They have the right to lock doors of warehouses and containers, seal goods and locks, and transport them to warehouses or customs offices.
3. They may interrogate, within their jurisdiction, any persons present on board any means of transportation. Captains of means of transportation must provide customs officials, upon their boarding, with all facilities that enable them to perform their duties. They must also provide suitable accommodation and food to customs officials who are assigned to stay on board a means of transportation by a decision of the Director-General or his authorized representative whenever necessary.

Article 58

Customs officials have the right to enter postal offices, including sorting halls directly connected to foreign countries, in the presence of postal employees, to search for sealed or unsealed envelopes, whether domestic or foreign, containing or suspected to contain prohibited items for import or export, or subject to customs restrictions or duties, except for envelopes subject to the transit system.

Article 59

A customs official shall not be questioned about any seizure made in accordance with the provisions of the law if there is a reasonable cause for such seizure.

If the owner reclaims a means of transportation or seized goods or their equivalent, and the court determines that there is a justifiable reason for the seizure, this decision shall prevent the lawsuit against the customs official regarding that seizure.

Section Three Customs Procedures

Chapter One The Import

Article 60

1. The maritime carrier company or its agent must notify the customs at least 24 hours prior to the arrival of the vessel about its cargo.
2. Every cargo arriving by sea, even if destined for free zones, must be registered in the cargo manifest.
3. Upon entry into the customs control zone, the ship's captain must present the original cargo manifest to customs officials upon their first request, and provide them with a copy.
4. Additionally, upon the vessel's entry into the port, the ship's captain must also provide the customs with:

• The general cargo statement.
• A list of ship provisions and crew members' belongings, including goods for their consumption.
• A list of passenger names and all documents and bills of lading that customs may require for customs enforcement.
• A cargo statement specific to the goods that will be unloaded at this port, translated into the Arabic language.

5. The mentioned documents must be presented within thirty-six hours of the vessel's arrival at the port, excluding official holidays.
6. Electronic cargo manifests are permissible.

• The Director-General determines the required number of copies for the cargo manifest and the procedures to be taken as a basis for receiving the goods.

7. Prohibited or restricted goods must be registered with their true names, types, and descriptions in the bill of lading.

Article 61

Every cargo arriving by sea must be registered in the ship's general cargo manifest.

This list must be signed by the ship's captain and must include the ship's name, nationality, types of goods, number of packages, marks and numbers, shipper's name and consignee, cover description, and the ports from which the goods were shipped.

Article 62

Ship captains or their representatives must submit to the customs center, within 24 hours of the vessel's arrival, at most – excluding official holidays – a list of goods loaded on the ship to the country, in accordance with the conditions stipulated in the previous article.

Customs have the right to access the general cargo list and all documents related to the shipment. If the cargo list pertains to ships that do not make regular trips, or if there are no shipping agents in the country, or if it concerns sailing boats, it must be indicated by the customs authorities at the port of shipment.

Article 63

Ship captains or their representatives must submit, during the specified period in the previous article, lists of passengers' names and all supplies on the ship, including tobacco and alcohol necessary for consumption on board. They must also declare the items held by the ship's crew subject to customs tax. They are required to store quantities exceeding the ship's needs for such items in a dedicated store, sealed by customs.

Article 64

Cargo unloading and transfer from vessels and other water transport means is only allowed in ports where customs centers are present. The unloading or transfer of goods from one vessel to another requires written approval from the administration and the presence of its officials.

Cargo unloading and transfer take place during specified working hours and under conditions determined by the administration.

Article 65

Ship captains or their representatives are responsible for shortages in the number of packages, their contents, or the quantity of goods discharged until the goods are received in customs warehouses or depots, or as per the stakeholders' knowledge. Responsibility for shortages is waived in this case.

The Director-General may, by decision, determine the acceptable tolerance percentage for disintegrated goods, whether in excess or in reduction, as well as for partial shortages arising from natural factors or due to cover breakage and content leakage.

Article 65

Ship captains or their representatives are held responsible for shortages in the number of packages, their contents, or the quantity of goods until the goods are received in customs warehouses, depots, or as confirmed by the stakeholders. Responsibility for shortages is waived in this case.

The Director-General, by decision, determines the acceptable tolerance percentage for disintegrated goods, whether in excess or reduction, as well as for partial shortages arising from natural factors or due to cover breakage and content leakage.

Article 66

If a shortage in the quantity of goods or the number of unloaded packages compared to the information in the bill of lading is verified, the ship's captain or their representative must provide justification for this shortage. If the missing goods or packages were never loaded, or were unloaded elsewhere, the justification must be supported by relevant documents. If presenting these documents is not possible, an extension of up to six months may be granted for their submission, provided a guarantee is provided to safeguard customs rights.

Article 67

International flights are not permitted to land at airports other than those with customs centers or points, unless authorized by the Civil Aviation Authority after notifying the administration.

Article 68

Goods transported by aircraft must be documented in a cargo manifest prepared according to the procedure outlined in Article 61 of this law. The aircraft's commander must present this document to customs officials upon their first request and submit it to the customs center at the airport, with translation if necessary, immediately upon the aircraft's arrival.

Article 69

Unloading or discarding of goods from aircraft during flight is prohibited, except the aircraft's commander may order the disposal of goods if necessary for the safety of the aircraft, provided that the administration is informed immediately upon landing.

Article 70

Provisions related to goods transported by sea apply to goods transported by air.

Article 71

Imported goods transported by land from the borders should be directed to the nearest customs center, and their carriers must follow the route or path leading directly to this center as designated by the Director-General.

Carriers of these goods are prohibited from bypassing the customs center without a permit or placing the goods in other places or homes before presenting them to this center.

In cases of necessity, the Director-General may, by decision, allow the entry of some goods through alternative routes, according to regulations issued for this purpose.

Article 72

Upon arrival at the customs center, carriers of goods and their companions must present the cargo manifest or packing list, which serves as a substitute for the bill of lading. It must be signed by the transport intermediary driver, certified by the transport company's authorized representative if available, and organized according to the conditions specified in this law.

The cargo manifest or packing list must be accompanied by supporting documents confirming its contents, in accordance with the conditions specified by the administration.

The Secretary shall issue a decision specifying exceptions to this rule, which shall be published in the procedures manual.

Article 73

Goods are imported and exported through postal correspondence or parcels according to the prevailing Arab and international postal agreements and legal provisions.

General Provisions

Article 74

Every ship, train, car, aircraft, or other means of transportation, whether loaded or empty, is prohibited from leaving the country without submitting a cargo declaration in compliance with the provisions of Article 61, along with all the referenced documents in the mentioned article, and obtaining an exit permit, except in cases specified by the Director-General.

Article 75

Ships, regardless of their cargo, are prohibited from anchoring in non-designated ports without prior permission from the administration, except in cases arising from maritime emergencies or irresistible force. Ship captains, in such cases, must notify the nearest customs center and promptly provide a report on the ship's cargo.

Article 76

Aircraft are prohibited from crossing borders at non-designated locations or taking off or landing from airports without customs centers, except in cases of irresistible force. Aircraft commanders must provide a report to the administration in these cases and must report incidents resulting from such actions.

Article 77

The cargo manifest or its equivalent shall not list multiple packages as a single package. Special instructions issued by the administration must be followed regarding containers, barrels, and trailers.

Article 78

The provisions of this law apply to transportation by land and air with regard to unloading and transferring goods from one means of transportation to another. Drivers, aircraft commanders, transportation companies, or their representatives are responsible for shortages in the case of land or air transport, under the scope of this law.

Article 79

No person is allowed to board a means of transportation arriving from abroad in a port, airport, or customs center without permission from the administration, except for customs officials, port officials, passport police, and health officers authorized to perform their duties within their respective jurisdictions.

Article 80

Ship captains, aircraft commanders, or their agents or representatives are required to promptly submit a declaration to the nearest customs center regarding the location where goods were lost, damaged, or disposed of in case of the loss of the means of transportation, its wreckage, or its forced anchoring or landing outside the customs jurisdiction.

Chapter Two The Export

Article 81

Goods intended for export must be directed to a designated customs center for detailed declaration.

Article 82

Carriers heading towards land borders are prohibited from bypassing customs centers or points without authorization, or taking alternative routes to avoid these centers or points, in accordance with the provisions determined by the administration.

Chapter Three Customs Declaration

Article 83

A detailed declaration must be submitted to the customs center for any imported or exported goods upon entry into or exit from the country, before commencing customs procedures, even if these goods are exempt from taxes and customs duties. This declaration should include all information, explanations, and elements that enable the application of prevailing customs regulations and the fulfillment of taxes and fees when necessary.

The declaration must be submitted in writing, and electronic submission is permissible according to the guidelines established by the Director-General.

The Secretary shall issue a decision specifying the customs declaration form, the accompanying documents, and the submission period.

The declaration shall be recorded, noting the date of registration and the annual serial number, after verification of its compliance with the provisions of this law.

Article 84

The customs declaration may be canceled after registration upon the request of the goods' owner or their agent in the following cases:

1. Goods presented for export that were not actually exported.
2. Imported goods proven not to comply with prevailing regulations, particularly those related to technical, health, environmental, or consumer protection controls.
3. Goods declared upon import that were not accepted by the concerned party.
4. Any other cases as determined by the Secretary.

Customs may cancel the declaration within fifteen days from its registration if the taxes and fees due on the goods declared are not paid.

Article 85

Owners of goods or their agents may request to inspect and examine their goods and take samples when necessary, under the supervision of the administration, in exchange for a fee determined by the Secretary, not exceeding fifty (50) dinars.

Article 86

Inspection shall take place in the presence of the declarant or their legal representative. In cases where deficiencies are discovered in the contents of packages, liability shall be determined as follows:

1. If the packages were entered into customs warehouses or storage facilities in visibly sound condition, and it is confirmed that the deficiency occurred in the country of origin before shipping, the carrier's liability is waived.
2. If the packages entering customs warehouses or storage facilities are in visibly unsound condition, the managing authority of these customs warehouses or storage facilities must, in conjunction with the customs department and the transporting company, document this condition in the receiving report, verify its weight and contents, and take necessary measures to ensure its safekeeping.

The carrier shall be liable unless they provide supporting documents indicating that they received the packages and their contents in the condition observed upon entry into warehouses or storage facilities.

3. If the packages were initially in sound condition upon entry but became suspicious after being placed in warehouses or storage facilities, the managing authority shall be responsible for verifying any deficiency or substitution.

Article 87

The declaration specified in Article 83 must be submitted by the owners of imported or exported goods or their authorized agents recognized by the administration or licensed customs brokers.

The signatory of the declaration is responsible for the accuracy of the information provided therein, without prejudice to the liability of the goods' owner.

For the purpose of this article, “owner” includes carriers, possessors, and travelers with regard to the goods, items, and materials they transport or possess.

Article 88

Modifications to customs declarations are not permitted after registration, except that the declarant may request corrections related to quantity, measurement, weight, or value, provided that the request is made before the declaration is referred to the inspection department and within 24 hours of submitting the declaration.

Article 89

Persons other than the owners of goods or their legal representatives are not permitted to access customs declarations, except for judicial and regulatory authorities.

Article 90

In cases where submitting a detailed customs declaration is not feasible, a summarized declaration may be submitted under the conditions specified by the Director-General.

Article 91

A customs broker is considered any natural or legal person who prepares, signs, and submits the customs declaration and completes the procedures for goods on behalf of others. They may only engage in customs clearance activities after obtaining a license from the administration, within the boundaries designated for their work. Persons assisting customs brokers in completing clearance procedures must also obtain a license.

Article 92

The General People's Committee, based on a proposal from the Secretary, determines, through a decision, the conditions for licensing, the fees charged for such licenses, the regulations governing customs brokers, the disciplinary body responsible for addressing violations, and the penalties imposed on them, while considering the provisions of this law.

Article 93

After registration of the declaration, the customs center shall inspect the goods, verify their type, value, origin, specifications, and conformity with the declaration and relevant documents. The inspection may involve examining all or some of the parcels, or it may be exempted, according to the rules issued by the Director-General.

Article 94

Goods shall be inspected as quickly as possible, with priority given to live animals and perishable goods, or as deemed urgent by the administration.

Article 95

Inspection may only be conducted in the presence of concerned parties or their representatives. However, customs authorities may, with written permission from the authorized head, open packages suspected to contain prohibited items without the presence of the concerned parties, if they do not appear within a week of being informed. In such cases, a report is prepared by a committee formed for this purpose.

Additionally, the Director-General may decide, in cases of necessity, to open packages without the presence of the concerned parties, using a committee formed for this purpose.

Article 96

Goods are inspected within the customs jurisdiction. In some cases, inspection may be conducted outside this jurisdiction based on a request from concerned parties and at their expense, according to rules determined by a decision from the Director-General. The administration retains the authority to re-inspect the goods as long as they are under its control.

Individuals involved in the transportation and presentation of goods for inspection must meet the conditions determined by the Director-General. No person is allowed to enter customs warehouses, storage facilities, barns, or areas designated for storing or inspecting goods without the administration's consent.

Article 97

Customs authorities have the right to take samples of materials and analyze them to verify their type, specifications, or conformity with applicable regulations. Analysis may be conducted upon the request of concerned parties and at their expense. Concerned parties have the right to object to the analysis results, demand a re-analysis at their expense, and the rules governing these procedures are determined by a decision from the Secretary.

Article 98

1. If other prevailing legal texts require specific conditions and specifications, necessitating analysis or inspection, this must be done before releasing the goods. 
2. The administration has the right to destroy goods proven to be harmful through analysis or inspection, at the expense of their owners, in their presence or the presence of their legal representatives.Owners have the option to re-export the goods within a period set by the administration, provided it is from the place they entered and not from another location within Libyan territory. 

In case of failure to attend or re-export after being notified in writing, the destruction process is carried out at their expense, and a fine is imposed on them equal to double the cost of destruction. They will be pursued for the mentioned expenses according to prevailing legislation. If destruction is not possible and the goods are found to pose a danger to security, health, or public safety, they are considered prohibited goods, and owners must re-export them.

Article 99

Goods may not be removed from the customs jurisdiction before paying the customs taxes and other applicable fees.

However, in some cases, goods may be released based on special conditions and guarantees determined by a decision from the Secretary.

Article 100

Fees and taxes must be paid based on the declaration's contents. If the inspection results reveal discrepancies between the declaration and the actual goods, fees and taxes are calculated based on the inspection results, without infringing upon the administration's right to pursue the payment of applicable fines according to the provisions of this law.

Chapter Four Special Provisions for Travelers, Provisions, and Consumable Goods

Article 101

Travelers are allowed to carry their personal luggage in accordance with the conditions and regulations specified in the executive regulations of this law. It is the responsibility of the traveler to declare the items they are carrying or returning to the competent customs center.

Article 102

Provisions and consumable goods refer to commodities intended for consumption by passengers and crew members aboard ships, aircraft, or trains, as well as goods intended for sale to passengers.

Article 103

Food and provisions brought by ships, aircraft, or trains from abroad are exempt from taxes and customs duties, provided that they remain on board.

Article 104

A declaration of the food and provisions on board ships, aircraft, or trains must be submitted to customs. These provisions cannot be transferred from one mode of transportation to another without the approval of the customs administration.

Article 105

Petroleum products and spare parts intended for the supply of ships, aircraft, or trains are exempt from paying taxes and customs duties.

Section Four Special Customs Systems

Chapter One General Provisions

Article 106

Goods may be imported or transported from one place to another within the customs territory with the suspension of payment of customs duties and other taxes and fees imposed on them. This is subject to the provision of necessary guarantees to ensure the payment of taxes and fees in cash, through a bank guarantee, or a written undertaking, according to the conditions, requirements, guarantees, and periods determined by the Secretary-General.

Article 107

Goods specified in the preceding article are subject to the prevailing tax rate on the date of tax payment and fees due, as a trust, or on the date of registration of undertakings, in case the periods referred to in that article are not adhered to.

Article 108

It is permissible to transport both national and foreign goods for which taxes have been paid from one port to another within the country without passing through foreign ports, according to the conditions specified by the administration.

Article 109

Foreign goods for which customs duties have not been paid and which are not subject to any of the special systems mentioned in this law may be re-exported or transported from one port to another within the country, provided that necessary guarantees are provided and the procedures determined by the Director-General are followed.

Chapter Two Customs Transit System

Article 110

Foreign goods originating under the transit system may be transported within the country using all means of land, sea, and air transport. They may also be imported and exported from the country through all approved ports, provided that they pass through specified routes in accordance with the prevailing laws.

Article 111

Procedures related to transit goods shall only be carried out at customs centers designated for this purpose, after depositing the value of customs duties and other fees due on the goods as a trust, or after providing secured undertakings to deliver the goods to their destination within the specified period, taking into account the provisions of agreements concluded or acceded to by the country.

Article 112

The administration shall specify the standardized international document models or transport records in accordance with the transit system. It shall also define the specifications for marking and the specifications for means of transport allowed to carry transit goods.

Article 113

Transit goods shall not be subject to any customs duties or other taxes and fees, except for the prescribed transit service fees according to the prevailing laws.

Article 114

Transit goods shall not be stored, assembled, or subject to related procedures except within free zones.

Article 115

Transit goods shall be transported under the responsibility of the transit declarant, and these goods shall be subject to the provisions regarding customs declaration and inspection as specified in this law.

Article 116

The exit of goods to their destination shall be confirmed by presenting a certificate from the customs center at the exit point of the goods. The certificate shall indicate the integrity of the seals and the conformity of the number of parcels. If the goods are transported in containers, it is sufficient to confirm the integrity of the seals on the container.

Article 117

Upon arrival at the entry point, the customs center shall inspect transit goods, compare them with the related documents, and inspect all parcels or some of them according to the rules issued by the Customs Authority. In all cases, the inspection at entry and exit points must be completed within 24 hours from the date of document submission.

Article 118

Transit goods shall not be subject to restriction or prohibition unless otherwise stipulated by prevailing laws and regulations.

Article 119

Transit goods or their means of transport shall be sealed in the manner determined by the customs. The transit declarant shall be responsible for any tampering with these seals. If such tampering is proven, the goods shall be inspected and compared with the documents, and the owner of the goods shall be obliged to pay all prescribed customs duties for any shortage in the goods, along with the fines stipulated by this law. An equivalent fine shall also be imposed on the transit declarant.

Chapter Three Warehouses

Article 120

Warehouses refer to storage facilities where goods are accepted under continuous customs supervision while their duties are suspended for periods defined by this law. These warehouses are divided into two types:

• Public Warehouse:

This type is used for storing goods on behalf of others.

• Private Warehouse:

This type is used for storing the importer's goods, authorized for storage, and licenses for establishing private warehouses are only granted to individuals residing in the country.

Article 121

All warehouses are subject to customs supervision, and the owner shall bear the obligations arising from customs supervision and perform other customs procedures within the warehouses. The managing entity of the warehouse alone is responsible for the deposited goods in accordance with the provisions of this law. The executive regulations of this law shall regulate the operation of these warehouses, including the following:

1. Special conditions and specifications for warehouses.
2. Warehouse management procedures.
3. Maximum duration for goods to remain in the warehouse.
4. Documents and data required for depositing goods.
5. Designation of necessary forms, records, and models for deposited goods.
6. Mechanism for inspecting goods in warehouses.
7. Guarantees required to be paid to customs.
8. Annual fee payable to customs.
9. Allowable percentages of loss and damage.
10. Types of goods acceptable for deposit in warehouses.
11. Inventory and accounting deposit system.
12. Licensing mechanism for depositors of goods to perform minor operations aimed at preserving and improving the display quality or enhancing their quality.
13. Goods allowed to be deposited in warehouses.
14. Storage fees.

Article 122

The owner of the goods or their authorized agent with the administration has the following rights:

1. Inspecting the goods deposited with the administration.
2. Taking samples against payment of fees, and also paying import duties if the withdrawn samples have commercial value.
3. Carrying out normal handling operations necessary to improve packaging, improve the presentation, or enhance the quality of the goods.

Article 123

For commercial purposes, ownership of goods in warehouses can be transferred from one person to another, and depositors remain responsible towards the administration in case of transfer of the deposited goods. They are only relieved of responsibility after they provide evidence that the new owner is committed to the obligations towards the administration, accepts the liabilities resulting from that, and the administration approves it.

Article 124

The individual or entity managing a warehouse is responsible for the deposited goods within it in accordance with the provisions of the current laws.

Article 125

The person or entity managing the warehouse stands in place of the owners of the goods before the administration.

Article 126

A public warehouse is considered a specialized warehouse:

1. When it is equipped to accept goods that pose certain risks or can cause damage to the quality of other products.
2. When the warehouse is used to store items and materials that inherently require special facilities.

Article 127

Goods may be transferred from one warehouse to another or under a statement of guaranteed commitments, and the provisions applicable to the transit system shall apply to this situation.

Article 128

In the event of the closure of a warehouse, the owners of the goods are granted a period of one month to transfer their goods to another warehouse or place them under another customs system, provided they comply with the customs regulations issued in this regard.

Branch One General Warehouse Regulations

Article 129

Operating under the public warehouse system is permitted by a decision of the Secretary based on a proposal from the Director-General. The decision shall specify the conditions, specifications of the public warehouse, its management, storage fees, and other relevant matters.

Article 130

The duration of goods staying in a public warehouse shall not exceed six months, and this period may be extended further if necessary upon a specific request approved by the Director-General. For perishable or deteriorating goods, the duration shall not exceed 24 hours. In exceptional circumstances, the duration may be reduced or extended by a decision from the Director-General.

Article 131

Goods shall not be admitted to customs warehouses for reasons related to the following:

1. Protecting morals, public order, and public security.
2. Preserving the health and lives of individuals and animals.
3. Safeguarding the environment and plants.
4. Protecting national heritage.
5. Respecting intellectual property rights.
6. Goods showing signs of decay or those that might cause damage to other goods.
7. Considerations related to the lack of specialized facilities in customs warehouses or the requirement for specialized warehouses due to their nature or condition.

Article 132

Goods shall not be accepted in a public warehouse unless accompanied by a deposit document. Inspection of the goods shall be carried out according to conditions set by the administration. The administration shall maintain special records for monitoring the goods within the warehouse, recording all operations related to the goods. These records shall serve as a reference for reconciling the warehouse's inventory against its records.

Article 133

If public warehouses are managed by a public entity or institution, that entity or institution shall be responsible for the deposited goods within the warehouses in accordance with the current provisions.

Article 134

Goods deposited in public warehouses shall be sold according to the provisions stipulated in Chapter Eight of this law if the owner does not return them abroad or pay the customs duties due upon the expiration of the deposit period. This sale shall occur within a period not exceeding two months from the date of notice by the relevant entity and the owner of the goods.

Article 135

Customs may grant permission for simple operations to be conducted within public warehouses to secure the preservation of deposited goods, enhance their presentation, or improve their commercial quality. These operations include removing coverings, transferring from one container to another, assembling or dividing parcels, performing maintenance on products, or enhancing their appearance. The executive regulations shall determine the conditions and procedures for these operations allowed in public warehouses, including engaging in routine handling necessary to improve their packaging, presentation, or quality enhancement.

Article 136

Customs duties and fees for goods that have been stored in the warehouse shall be assessed based on their weight and quantity at the time of storage. The person managing the warehouse shall be responsible for these duties and fees for any shortage, loss, or alteration in these goods.

These duties and fees shall not be payable if the shortage, loss, or alteration is due to natural causes, force majeure, or reasons related to the nature of these goods, as determined by the executive regulations of this law.

Branch Two Private Warehouse

Article 137

Permission may be granted to any natural or legal person engaged in economic and commercial activities to establish a private warehouse for storing goods intended for resale, manufacturing, or consumption upon exiting the warehouse. The operation in private warehouses shall be limited to storage only.

Article 138

The license to establish a private warehouse shall be issued by a decision from the Secretary based on a proposal from the Director-General. The decision shall specify the location of the warehouse, the annual fee to be paid, the required guarantees, and other provisions.

Article 139

Deposited goods must be presented at every request from the administration. Customs duties and fees shall be calculated on the entire quantities of the deposited goods without exceeding any shortage that occurs for any reason, except for shortages resulting from natural causes such as evaporation, drying, leakage, etc., in addition to fines imposed by the administration.

Article 140

Deposit warehouses, managed by the Customs Authority, shall be established for depositing the following goods:

• Goods, means of transport, and materials that have become the property of the administration as a result of seizure, reconciliation, or relinquishment.
• Goods and materials that have not been withdrawn from warehouses within the legal periods or deadlines specified by this law.
• Abandoned goods and materials for which the owners have not been identified.

Article 141

Customs auction procedures for the goods specified in the previous article shall be conducted in accordance with the provisions of Chapter Eight of this law.

Chapter Four Temporary Admission

Article 142

Certain goods may be allowed to enter under the regime of temporary admission, with the suspension of paying customs duties, fees, and other taxes and charges. These goods must be imported for a specific purpose with the intention of re-exporting them within a specified period without undergoing any changes except for normal consumption in value due to their use. To implement this provision, the importer must deposit financial security, bank guarantee, or written undertaking with the administration.

Article 143

Without affecting import regulations, temporary admission may be granted for goods in the following cases:

1. Equipment necessary for conducting practical, scientific, industrial, and agricultural experiments and tests.
2. Goods temporarily imported for stadiums, theaters, exhibitions, festivals, and similar purposes.
3. Containers, covers, and empty packaging imported for filling with goods for the purpose of re-exportation, either empty or filled.
4. Commercial samples with value imported for the purpose of trade display.
5. Professional equipment.
6. Goods imported for educational, scientific, or cultural purposes.
7. Special devices for installation, testing, trial operation, control, maintenance, or repair of equipment.
8. Press, audiovisual, and cinematographic equipment.
9. Goods imported for tourism, sports, relief, or other humanitarian purposes.
10. Machinery, devices, and other items imported for repair.
11. Special-use machinery, equipment, vehicles, floating drilling platforms, tractors, for executing state projects.
12. Commercial or personal transport means.
13. Other categories that the Secretary issues a decision for.

The items specified in this article must be re-exported or deposited in a free zone, customs centers, or warehouses within the temporary admission period. The goods must be owned by a person who is not a resident of the country.

Article 144

Temporary admission is not allowed for goods and other consumable materials used in projects.

Article 145

Provisions of international agreements relating to temporary admission of commercial and personal transport means shall be observed.

Article 146

Temporary admission is allowed for machinery, equipment, materials, and supplies for companies contracted to implement projects within the country for a period of six months, extendable for an equal period, with a maximum of three years, unless the execution period requires more than this duration.

Article 147

The right of temporary admission may be transferred to another person, provided that the conditions and obligations of the original beneficiary are fulfilled, and after obtaining the approval of the administration.

Article 148

The use of materials and items temporarily admitted, allocated, or disposed of for purposes other than those for which they were imported is not allowed.

Article 149

The administration may refuse to grant the temporary admission regime when it is impossible to identify the goods intended for monitoring.

Article 150

Temporary admission and export are permitted for all goods sent as gifts or imported for the relief of those affected by natural disasters, including cars and other means of transportation, food items, clothing, tents, and similar goods. Also, all equipment, means of transportation, trained animals, provisions, supplies, and personal luggage of disaster relief personnel are exempt from customs duties, fees, and charges, as well as any other goods necessary for basic needs.

The executive regulations of this law shall specify the customs clearance procedures for these goods.

Article 151

The Director-General determines the regulations that include the periods, cases, and conditions under which the importer may benefit from the temporary admission regime.

Article 152

Raw materials imported for the purpose of manufacturing within the country, as well as items imported for repair or completion of their manufacturing, are temporarily exempted from paying customs duties and taxes. This provision also applies to the items imported for the purpose of repair or completion of their manufacturing.

To apply this provision, the importer must deposit a security or a bank guarantee with the administration for the amount of the applicable duties and fees. The manufactured products and items must be transferred, either by the importer or through a third party, to a free zone or exported within one year from the date of import. If this period passes without fulfilling these conditions, the duties and fees become payable.

The Secretary-General may extend this period or exempt from providing the security or guarantee, based on conditions specified in a decision issued by the Secretary-General.

Using the imported materials and items for purposes other than those intended for import is considered smuggling and is subject to penalties stipulated by the law, except in cases where the use is in accordance with conditions specified in a decision issued by the Secretary-General.

Chapter Five Temporary Exemption

Article 153

The materials and items subject to the temporary allowance system, the industrial operations performed on them, the permissible emissions rate from industries, and the necessary conditions are determined by a decision from the Secretary-General, in coordination with relevant sectors.

Article 154

If the industrial operations performed on the items mentioned have altered their characteristics to the extent that it becomes difficult to identify their nature, it suffices that the exported products are made primarily from the same items as those imported, according to a decision issued by the Secretary-General in coordination with relevant sectors.

Chapter Six Free Zones

Article 155

Free zones are areas where goods can be imported and various economic and industrial activities can be conducted without any restrictions. They are exempt from all taxes and customs duties. A portion of any port may be designated as a free maritime zone where all commercial and economic activities can be carried out. The establishment of free zones and free maritime zones and the determination of their scope shall be done by a decision of the General People's Committee.

Article 156

All goods entering the infrastructure of the free zone are exempt from all taxes and customs duties.

The consumption of foreign goods for personal use within the free zone is not allowed before paying customs duties and other taxes and fees.

Article 157

The consumption of foreign goods for personal use within the free zone is not allowed before paying customs duties and other taxes and fees.

Article 158

The investing entity in the free zone is required to provide the administration with a list of all items entering or leaving the zone within 36 hours.

Article 159

The administration has the right to inspect goods stored in the free zones at any time, and it may review documents and inspect goods when there is suspicion of smuggling.

Article 160

Goods from the local market may be imported into the free zones, and their ownership belongs to the contracting party.

Article 161

All types of goods may enter the free zone, except those prohibited or restricted for reasons related to public morality, public order, public health, animal or plant health, goods that are subject to economic boycott, weapons, explosives, ammunition of any kind, drugs, and narcotics.

Article 162

The ownership of goods entering the free zones may be transferred.

Article 163

Goods entering the free zone or produced therein may be exported to another free zone, partially or entirely, or placed under another customs regime, subject to compliance with the conditions and procedures applicable in each case and providing guarantees to the administration.

Article 164

The type of activity for the contracting party in the free zones and the operations that goods may be subject to generally or in detail shall be determined by a decision from the Secretary-General of the General People's Committee.

Article 165

When exporting goods abroad or introducing them into the local market from the free zone, the treatment of foreign goods supplied by the state in terms of tax payment or document submission shall apply.

Article 166

The provisions of the applicable customs tariff shall apply at the time of paying the due tax, and its value shall be determined at this date.

Article 167

In the event of the closure of the free zone, the contracting party is granted a period of six months to transfer their goods to another free zone or place them under another customs regime, provided that they comply with the conditions and procedures applicable in each case.

Article 168

The managing authorities of the free zones shall be responsible for any violations committed by their employees and for any unauthorized leakage of goods. Penalties stipulated in this law shall be applied to them.

Chapter Seven Temporary Export

Article 169

Temporary export is permissible for the following:

1. Equipment, machinery, and animals for temporary use outside the country.
2. Personal belongings, including personal or commercial transportation.
3. Ships, aircraft, machinery, equipment, vehicles, and their spare parts for maintenance and repair purposes.
4. Raw materials and semi-finished goods for manufacturing abroad.
5. Machinery, equipment, and trucks for the execution of projects outside the country.

Article 170

Customs shall determine the granted period for each case, provided that it does not exceed three years.

Article 171

Temporarily exported goods are exempt from taxes and customs duties when reimported in the same condition in which they were temporarily exported, except for normal consumption.

Article 172

In the case of manufacturing abroad, customs duties and taxes shall be determined according to the regulations and conditions set by the Secretary-General in coordination with the relevant sectors for the resulting goods.

Article 173

The Secretary-General, in coordination with the relevant sectors, shall determine the mandatory conditions for identifying goods exported for manufacturing abroad, including their nature and the required processes.

Article 174

Customs duties and taxes shall be payable on the value of repaired or manufactured goods based on the original documents presented.

Article 175

Marks and numbers shall be specified for temporarily exported goods, and the administration has the right to place marks if commercial means of identifying goods are insufficient.

Article 176

Guarantees required for export

The Secretary-General shall issue regulations regarding the export and import of goods imported during the guarantee period specified in the contract, not exceeding one year, provided that they are imported without payment to the supplying party.

Chapter Eight Customs Duties Refund

Article 177

Customs duties and other taxes and fees previously collected on certain imported foreign goods used in the production of nationally exported products can be fully or partially refunded, provided that the products are transferred, either by the importer or by others, to a free zone or re-exported within one year from the date of payment of those duties. This refund requires sufficient documentation indicating the use of imported items in the production of the required export products. The duration can be extended by a decision from the Secretary-General.

Article 178

By a decision from the Secretary-General in coordination with the relevant sectors, the products eligible for customs duties and other taxes and fees refund, along with the industrial processes and materials involved, the percentage of refund, and necessary conditions, shall be determined.

Article 179

Refund of customs duties is permissible according to the rules and conditions specified by a decision from the Secretary-General in the following cases:

1. If it is proven that the goods were damaged during transportation or while under customs control.
2. If it is proven that the goods were mistakenly sent to the importer and were re-exported within six months of importation.
3. If it is confirmed that the tax is not legally due.
4. If customs duties were collected on goods declared but never actually arrived.

Article 180

Customs duties and other taxes and fees can be refunded, fully or partially, when exporting foreign goods imported with no equivalent in national products, subject to verification of the sample, and the export is done within one year from the date of paying the tax. This is subject to conditions and regulations set by a decision from the Secretary-General in coordination with the relevant sectors.

It is also possible to refund customs duties and other taxes and fees, fully or partially, when exporting equipment, items, or goods that were previously imported but were completely rejected for any reason, provided that they are exported within one year from the date of payment of the tax.

Article 181

Customs duties and fees, previously collected, can be refunded, fully or partially, when re-exporting foreign goods and materials from abroad or withdrawing them from the free zone in the same condition as they were at the time of export, import, or entry into the free zone. This is subject to the conditions and regulations specified by a decision from the Secretary-General.

Section Five Customs Exemptions

Article 182

Exemption from customs duties, taxes, fees, and inspection is granted, provided for equal treatment and within the limits of this treatment, and after coordination in the External Communication and International Cooperation sector, for the following:

1. Goods intended for personal use of foreign non-honorary members of the political and consular corps, as well as members of the United Nations body registered in the lists issued by the competent authority. The same applies to their spouses and minor children.
2. Goods imported by embassies, missions, non-honorary consulates, and United Nations missions and international organizations of which the state is a party, for official use.
3. Personal-use goods, subject to inspection, such as personal belongings, furniture, household items, and one vehicle per non-political, non-locally appointed staff member sent to work in political and non-honorary consular missions. The import must occur within six months of the beneficiary's arrival, and this period can be extended by the Director-General with the approval of the relevant sector. These exemptions are granted after approval of exemption requests by the head of the political or consular mission, as applicable.
4. Used personal belongings imported by members of the political and consular corps, and other state employees joining Libyan missions abroad when they are transferred from their workplace to the country. Conditions and regulations necessary for applying this article shall be specified by a decision from the Secretary-General.

Article 183

The Secretary-General can, by a decision, exempt the items mentioned in paragraph 1 of the previous article from the taxes and fees referred to therein for certain non-nationals of special status for the purpose of international courtesy.

Article 184

Without violating the exemptions stipulated by virtue of laws or in implementation of agreements in which the state is a party, the following items can be exempted from customs duties and other fees and taxes, subject to inspection:

1. Personal belongings used by foreigners coming to the country for the first time with the intention of residing for at least one year. Personal belongings of travelers are also included, subject to the conditions and regulations specified by a decision from the Secretary-General.
2. Medals, medals, sporting, scientific, and similar awards.
3. Furniture, tools, personal belongings, and cars that were temporarily exported from the country, belonging to individuals whose original residence is in the country.
4. Goods exported and then re-imported, subject to conditions and regulations specified by a decision from the Secretary-General.
5. Used personal belongings imported by national students and individuals returning from abroad for the purpose of settlement, subject to conditions and regulations specified by a decision from the Secretary-General.
6. Gifts, donations, and aids received by trusts and their institutions.
7. Goods mentioned in the previous paragraph imported for the public interest, general bodies, and institutions, subject to a decision from the Secretary-General.
8. The supplies that are imported from abroad without the value of a replacement for damaged or missing materials for supplies that were previously supplied or refused to be accepted and for which customs taxes were collected in a timely manner, provided that the administration verifies this.
9. Items needed for commercial operations with foreign countries, subject to exporting goods of the same value and type from local production. Each case shall be specified by a decision from the Secretary-General in coordination with the relevant sectors.
10. Goods imported for the purpose of contributing to agricultural, industrial, or economic development, determined by a decision from the Secretary-General in coordination with the relevant sectors.
11. Fresh fish, crustaceans, and raw sponges caught and unloaded by locally registered boats.
12. Provisions, fuel, and necessities necessary for ships on the high seas and aircraft on their external flights, as well as what is necessary for the use of their passengers and crew, except for spare parts.

Article 185

While considering the previous article, exemption from customs duties and other taxes and fees can be granted by special decisions issued by the Secretary-General.

Article 186

If a commodity is exempted from paying customs duties for a specific purpose, the Director-General may, as he sees fit, request the importer to deposit an amount equal to the value of the customs duties or provide a guarantee for that amount. The deposit shall be returned, or the guarantee shall be refunded, depending on the circumstances, when it is verified by the administration that the commodity has been used for the purpose for which it was imported.

Article 187

Imports by funded entities of the public treasury are exempt from customs duties, fees, and other taxes and fees. The Secretary-General determines the regulations that specify cases and conditions for exemption.

Article 188

It is not permissible to dispose of items that have been exempted according to the previous articles to a person who is not entitled to the exemption before notifying the administration and paying the customs duties, fees, and other taxes and fees due according to the status of these items, their value, and the time of payment of these taxes and fees, according to the customs tariff in effect on the date of payment.

Article 189

No one is allowed to supply ships or aircraft with provisions, fuel, and necessary supplies for their external flights, as well as what is necessary for the use of their passengers and crew, without obtaining a license from the administration.

The Secretary-General determines the rules and procedures for regulating the activities of ship and aircraft suppliers and the conditions under which licenses can be granted to engage in these activities in accordance with the provisions of this law. The fees paid for such licenses are also determined by the Secretary-General.

Section Six Service Fees

Article 190

Goods deposited in yards, warehouses, and storage areas subject to customs control are subject to storage fees and other additional fees required by the operations of storing and inspecting goods, as well as all other services provided by customs. Under no circumstances should these fees exceed half the value of the goods when they exit customs. Goods deposited in free zones are subject only to service fees for the zones where they are deposited and the service fees provided to them.

Article 191

The prices of publications provided by the administration to interested parties are determined by a decision from the Secretary-General, with the price being commensurate with the actual cost of those publications.

Article 192

Goods imported, exported, or transited may be subject to service fees for scanning, sealing, and analysis as required by the situation. Customs service fees may also be charged for the services provided by customs officials during import, export, transit, re-export operations, and inspection of travelers' baggage.

Article 193

The service fees mentioned in the previous articles are not subject to exemptions or fee refunds.

Article 194

A decision from the Secretary-General specifies the financial compensation due to the customs authority for the work and services performed by customs officials and workers outside official working hours, outside customs areas, or in warehouses and storage areas.

Article 195

No entity is exempted from paying the compensation stipulated in the previous article.

Section Seven Customs Violations

Chapter One Customs Violations

Article 196

Owners of ships, aircraft, and other means of transportation are subject to a fine of no less than 1,000 Libyan Dinars and no more than 5,000 Libyan Dinars under the following circumstances:

1. Failure to submit or provide a shipping manifest, listing or declaring it, delaying its submission, or refusing to provide any other documents when requested by the administration.
2. Omission of items that should be included in the shipping manifest.
3. Docking ships, aircraft, or other means of transportation within the customs zone in places not designated by the administration.
4. Loading or unloading goods or transferring them from one means of transport to another without permission from the administration or without the presence of the concerned party.
5. Unloading goods within the customs zone in places not designated for that purpose.
6. Departing ships, aircraft, or other means of transportation from the customs zone without authorization.

Article 197

A fine of no less than 1,000 Libyan Dinars and no more than 10,000 Libyan Dinars is imposed under the following circumstances:

1. Failure by customs brokers to follow the regulations determining their duties.
2. Failure to enable customs officials to carry out their duties and exercise their right to inspect, review, and request documents.
3. Failure by ship and aircraft suppliers to follow the rules and procedures governing their activities.
4. Failure to maintain customs seals on packages or means of transportation without causing any shortage or alteration in the goods.

Article 198

A fine of 1,000 Libyan Dinars or the value of the goods, whichever is higher, is imposed in the following circumstances if the customs duties exposed to loss do not exceed 1,000 Libyan Dinars:

1. Possession or transportation of goods within the customs zone contrary to the administration's regulations.
2. Importing goods into or exporting them from the country or initiating such activities without a customs declaration or through channels or customs centers other than those stipulated.
3. Postal importation of sealed packages or boxes without proper cards contrary to postal agreements.
4. Violation of transit systems, warehouses, free zones, temporary permits, temporary releases, or exemptions.
5. Providing false information about the origin or nature of the goods.
6. Failure to retain or provide papers, documents, records, or documents in violation of the provisions of this law.

Article 199

Owners of ships or aircraft and leaders of other means of transportation are subject to a fine not less than the value of the customs duties exposed to loss and not exceeding twice that amount, in addition to the payable taxes, in case of unjustified shortage in relation to the number of parcels, their contents, or the scattered goods listed in the shipping manifest.

Article 200

A fine not less than the value of the goods, plus the value of the customs duties, and with the confiscation of the goods, is imposed in case any unannounced goods are discovered. The goods may be returned to their owner upon payment of their value plus customs duties and the fine, unless they are prohibited goods for importation.

Article 201

Fines stipulated in the previous articles are imposed by a decision from the competent director. They must be paid within fifteen days from the date of notification of the violators with this decision by a registered letter accompanied by a return receipt or through any other technological means of notification, unless the concerned parties appeal through regular correspondence or a technological method to the General Director within the fifteen days following the notification. In this case, the General Director has the authority to approve, modify, or cancel the fine.

These fines are collected on the basis of joint liability from the actors and partners, and the goods are liable for the payment of those fines.

Article 202

Challenging decisions of the General Director can be made within fifteen days from the date of notification before the judiciary in the decision to impose fines stipulated in this law. The judgment of the court is final and not subject to appeal.

Chapter Two Customs Smuggling Crimes

Article 203

Any of the following actions shall be considered smuggling:

1. Illegally importing any type of goods into or exporting them from the country without paying all or some of the due customs duties.
2. Illegally importing goods into or exporting them from the country in violation of the regulations in force concerning prohibited goods.
3. Exceeding the required disclosure amount for currency upon entry or exit from the country without submitting the appropriate declaration.

Considering the provisions of Article 197, any of the following actions shall be deemed smuggling:

1. Failure to provide statements, declarations, or any other related documents regarding the shipment.
2. Failure to provide declarations regarding means of transportation to the responsible parties.
3. Providing forged, incorrect, or fabricated documents or invoices.
4. Refusing to present any statement, decision, or document.
5. Providing false information about the origin or nature of the goods.
6. Giving false information, placing false marks, or concealing marks.
7. The presence of goods on board a means of transport that were not properly declared, after unloading the cargo and while they are within the customs borders.
8. The absence of goods on board a means of transport that were previously listed in the shipment manifest while they are within the customs borders, excluding goods that were lawfully unloaded.
9. Failure to present any goods to the customs officer that are subject to customs duties and are listed in the manifest, declaration, or report, unless the person responsible for the means of transport provides sufficient convincing clarification to the customs officer regarding those goods.
10. Omission of items that should be included in the shipping manifest.
11. Loading goods subject to customs control, or unloading or transferring them from any means of transport, regardless of their type, or from a dock, warehouse, customs area, or any other place, to another means of transport or outside the customs zone, without obtaining permission from the administration in accordance with the provisions of this law.
12. Transporting or assisting in the transportation of goods subject to customs control from one of the means of transport for which no statement or other document has been provided, or from one of the means of transport that did not mention such goods in its statement or any other document, without obtaining permission from the administration in accordance with the provisions of this law.
13. Possession or transportation of goods within the customs control area contrary to the administration's regulations.
14. Concealing smuggled goods, accepting their deposit, preserving them, or assisting in any way to achieve that, if the person committing this act knows that the goods are smuggled.
15. Violating transit systems, warehouses, free zones, temporary permits, temporary releases, or exemptions.
16. Failure to retain or provide papers, documents, records, or documents in violation of the provisions of this law.

Proof of smuggling is not prevented by the absence of goods.

Article 204

Smuggling or attempting to commit it shall be punished by a fine, the maximum of which is the exclusion of three times the customs duties, in addition to three times the value of the goods, or an amount of 1,000 Libyan Dinars, whichever is greater.

And imprisonment for a period not exceeding six months, along with confiscation of the smuggled goods. In all cases, the court, in addition to the mentioned penalties, may rule for the confiscation of means of transportation, tools, and materials used in smuggling, except ships and aircraft, unless they have actually been prepared or used for this purpose.

Smuggling cases, when evaluated by the public prosecution, shall be expedited and referred to the courts.

Article 205

Without prejudice to any more severe penalty stipulated in the Penal Code or other laws, any customs officer who misuses his position by himself or in collusion with others to seize goods or means of transport in violation of the law, unlawfully release confiscated goods, fails to seize goods or means of transport that are legally required to be confiscated, colludes with any person in smuggling goods, overlooks it, or participates in any of the mentioned actions, shall be punished with imprisonment for a period not exceeding five years and a fine not exceeding 3,000 Libyan Dinars.

Article 206

All amounts ruled by the court, whether as due taxes or fines for customs crimes and violations, shall be transferred to the General Treasury, after deducting the expenses of the lawsuit and procedures.

Article 207

Ship captains, aircraft commanders, and other means of transportation operators shall be civilly liable for any violation related to the crew of the ship, aircraft, or means of transportation. They are required to provide sufficient financial guarantees to cover the due taxes and fines legally. In the case of not providing the financial guarantee, ships, aircraft, and other means of transportation are considered guarantees for fulfilling the taxes and fines. Cargo owners shall be civilly liable for all acts of their employees and for acts of their customs brokers related to preparing the data and customs procedures. Customs brokers shall be held accountable for their actions and shall be civilly liable for the actions of their employees in this regard.

Article 208

Modern electronic means of communication may be used for notifications regarding matters related to this law, in addition to other legal methods.

Article 209

A means of transportation or goods shall be considered confiscated if its owner or the person in possession does not object before the competent court within two months from the notification of the confiscation. The court may order the confiscation of the goods, means of transportation, or both.

Article 210

Criminal proceedings or any actions in smuggling crimes and violations committed or suspected to be committed under the provisions of this law and the regulations issued pursuant to it cannot be initiated except upon a written request from the General Director or the person authorized by the Secretary in this regard.

Article 211

The General Director or the person authorized by the Secretary may, instead of taking the actions mentioned in the previous article, negotiate reconciliation before the issuance of the primary judgment by the court of first instance, except for the crimes stipulated in Article 204. They have full authority to accept from the offender an amount not exceeding the maximum fine imposed, in addition to confiscation if required.

Article 212

Reconciliation results in the expiration of the effects arising from the smuggling crime or violation, provided that the prior customs record is maintained against the accused, and a comparison form is issued for them.

Article 213

The Customs Administration shall form a committee for settling customs disputes related to value, origin, and tariff, chaired by a judge with a rank not less than that of a court of first instance judge. The committee shall include a representative from the Customs Authority and the concerned party or their representative. The executive regulation of this law shall specify the committee's working system, and its formation shall be by a decision from the Secretary.

Section Eight Sale of Goods

Article 214

The administration may sell goods under the following conditions:

1. Goods for which the legal deadlines in customs warehouses have expired.
2. Items left by travelers at customs centers.
3. Seizable goods liable to spoilage, leakage, or items that are hazardous to other goods or facilities within 24 hours. An official report shall be drawn up to document the situation, and the aforementioned items may be sold without a public auction.
4. Goods, various means of transportation, and items that have come into the possession of the administration as a result of reconciliation, written waiver, or confiscation.
5. Goods deposited in customs warehouses and located in yards and on docks that owners have not returned abroad or have not paid the prescribed customs duty within the deposit period.
6. Residual goods and low-value items whose owners are unknown or have not claimed them within two months from the date of importation. The sales stipulated in the previous paragraphs shall be conducted through public auction according to the conditions and rules set by the Secretary.

Article 215

With the Director-General's authorization, the sale of confiscated goods and means of transportation may occur after three months, regardless of the reason for the confiscation. They can be sold before this period if their value is decreasing. The sale is based on a report confirming the condition of the goods and the reasons for their sale without the need to notify their owners or wait for a court ruling. If a ruling is issued to return the goods to their owners, they shall be paid the remaining amount from the sale proceeds after deducting any customs duties, fees, and other expenses.

Article 216

The sales procedures specified in the preceding articles shall be subject to the conditions and terms set forth in a decision issued by the Secretary. The goods shall be sold free of customs duties and other taxes and fees.

Article 217

The proceeds of the sale shall be distributed in the following order:

1. Expenses of the sale and any expenditures incurred by the administration, regardless of their type.
2. Customs duties.
3. Other taxes and fees.
4. Expenses incurred by the warehouse owner.
5. Storage fees.
6. Transport charges (“haulage”).

The remaining sale price for goods that were granted an import license shall be deposited after deducting the aforementioned amounts into the administration's treasury. Concerned parties must claim it within three years from the date of sale; otherwise, it becomes the property of the general treasury.

Article 218

If it becomes impossible to sell the goods after two successive auctions, they can be destroyed with the Director-General's authorization. A record of the destruction incident shall be drawn up. Alternatively, the goods can be handed over to charitable institutions if they are suitable for their needs, provided their safety, usability, and consumption can be confirmed. This alternative can be employed in lieu of destruction, and the conditions shall be determined by the Director-General.

Section Nine Final Provisions

Article 219

The rewards granted to guides or those who made arrests related to a crime, or assisted in its detection, arrest, or the completion of the procedures related to it, shall be determined by a decision from the Secretary.

Article 220

Debts owed to the administration arising from customs duties and other fees collected by it for penalties, compensation, confiscations, and imports shall be a general privilege on the debtors' funds, except for alimony and judicial expenses.

Article 221

Amounts paid as guarantees and insurance of various types shall be converted to customs duties and other taxes within the periods and conditions specified by the administration if the goods' owners do not provide the required documents and fulfill the conditions to settle the status of these guarantees and insurances during the designated periods. In this case, the grace period may not exceed six months, except for guarantees paid in connection with temporary importation regulations. In all cases, the remaining balance cannot be claimed after three years from the date of payment of the guarantees and insurances, unless the delay is caused by the administration.

Article 222

The Customs Authority shall establish a fund called the “Social Welfare Fund.” A decision from the Secretary shall determine its name, organization, scope of activities, resources, and methods of fund investment, in a manner consistent with prevailing laws.

Article 223

Except in cases of flagrante delicto, it is not permissible to interrogate customs officers without written permission from the Secretary.

Article 224

The Secretary is authorized to conclude any agreements with customs authorities in neighboring countries to facilitate the implementation of the provisions of this law and the prevailing customs laws in that country.

Article 225

The executive regulations of this law shall be issued by a decision from the General People's Committee based on a proposal from the Secretary.

Article 226

Law No. 67 of 1972 Christian Era and its amendments, Law No. 32 of 1974 Christian Era concerning the combat of hiding and smuggling of subsidized goods, Article 5 of Law No. 2 of 1979 Christian Era concerning economic crimes, and Law No. 97 of 1976 Christian Era concerning combating the smuggling of goods outside customs jurisdictions and its amendments shall be repealed.

The regulations and decisions issued in accordance with the Customs Law and its complementary laws shall continue to be in effect to the extent that they do not contradict the provisions of this law, until they are amended or repealed.

Article 227

This law shall be published in the Legislative Register and shall be effective from the date of its publication.

• General People's Congress
• Issued in: Sirte
• Date: 13th Safar 1378 AH
• Corresponding to: 28th August 2010 AD