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Showing 31–40 of 3085 articles for “Art. 28 juin 2016”
The President, if the investigation appears to him to be incomplete or if new information has come to light since its closure, may order any acts of information that he deems useful. This is done eith…
The type of goods is the designation assigned to them by the Common Customs Tariff. Decrees issued by the Minister for the Economy and Finance may prescribe the use of the coding elements of the nomen…
1. On the joint proposal of the Minister for the Economy and Finance and the Minister(s) concerned, after consultation with the local authorities and public establishments concerned, the free zone is…
Goods placed in free zones may be subject to:1° Loading, unloading, transhipment or storage operations ;2° Handling as provided for in article 153-1 above;3° Processing, working or additional labour,…
(1) (Repealed)2. In the case of imports of a non-commercial nature, the customs administration may levy flat-rate import duties other than value added tax and internal taxes on goods sent in small con…
A free zone is any territorial enclave established for the purpose of treating goods therein as not being in the customs territory for the application of customs duties and taxes to which they are lia…
1. Subject to the provisions of 2, 3 and 4 below, goods of any kind, irrespective of their quantity and irrespective of their country of origin, provenance or destination, are admitted to free zones.…
…carries out supplies of goods and services not giving rise to invoicing in accordance with Article 289 of this Code and records these transactions by means of software or a cash register system, use…
…xpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
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