‫‪65‬ـ‬ ‫ﻻ ﻴﺠﻭﺯ ﻷﻯ ﺸﺨﺹ ﺃﻥ ﻴﺴﺘﻠﻡ ﺇﻗﺭﺍﺭﹰﺍ ﺒﻤﻭﺠﺏ ﻫﺫﺍ ﺍﻝﻘﺎﻨﻭﻥ ﻴﻜﻭﻥ ﺼﺎﺩﺭﹰﺍ ﻤﻥ ﺸﺨﺹ ﺘﻘل ﺴﻨﻪ ﻋﻥ‬ ‫ﺍﻝﺜﺎﻤﻨﺔ ﻋﺸﺭ ﻤﻊ ﻋﻠﻤﻪ ﺒﺫﻝﻙ ‪.‬‬ ‫ﻭﺠﻭﺏ ﻗﻴﺎﻡ ﻤﺤـﺭﺭ ﺍﻹﻗﺭﺍﺭ ﺒﺎﻻﺠﺎﺒﺔ ﻋﻠﻰ ﻤﺎ ﻴﻭﺠﻪ ﺍﻝﻴﻪ ﻤﻥ ﺃﺴﺌﻠﺔ ‪.‬‬ ‫‪66‬ـ‬ ‫ﻴﺠﺏ ﻋﻠﻰ ﻜل ﺸﺨﺹ ﺤﺭﺭ ﺇﻗﺭﺍﺭﹰًﺍ ﺃﻥ ﻴﺠﻴﺏ ﻋﻠﻰ ﻤﺎ ﻴﻭﺠﻬﻪ ﺇﻝﻴﻪ ﻀﺎﺒﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺍﻝﻤﺴﺌﻭل ﻤﻥ‬ ‫ﺃﺴﺌﻠﺔ ﺘﺘﻌﻠﻕ ﺒﺎﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﺒﻴﻨﺔ ﻓﻰ ﺍﻹﻗﺭﺍﺭ ﻤﺘﻰ ﻤﺎ ﻁﻠﺏ ﻤﻨﻪ ﺫﻝﻙ ‪.‬‬ ‫ﺴﻠﻁـﺔ ﻜﺒﻴﺭ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﻓﻰ ﻁﻠﺏ ﺃﻯ ﺃﺩﻝﺔ ﺃﺨﺭﻯ ﻋﻠﻰ ﺼﺤﺔ ﺍﻹﻗﺭﺍﺭ ﺍﻝﺠﻤﺭﻜﻰ ‪.‬‬ ‫‪67‬ـ‬ ‫ﻴﺠﻭﺯ ﻝﻜﺒﻴﺭ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺃﻥ ﻴﻁﻠﺏ ﻤﻥ ﺼﺎﺤﺏ ﺍﻝﺒﻀﺎﺌﻊ ﺃﻥ ﻴﺜﺒﺕ ﺒﺈﻗﺭﺍﺭ ﻤﺸﻔﻭﻉ ﺒﺎﻝﻴﻤﻴﻥ ﺃﻭ ﺒﺘﻘﺩﻴﻡ‬ ‫ﻤﺴﺘﻨﺩﺍﺕ ﺃﻭ ﺒﻐﻴﺭ ﺫﻝﻙ ﻤﻥ ﺍﻷﺩﻝﺔ ﺃﻨﻪ ﻴﻤﻠﻙ ﺍﻝﺒﻀﺎﺌﻊ ﻋﻠﻰ ﺍﻝﻭﺠﻪ ﺍﻝﺫﻯ ﻴﺩﻋﻴﻪ ﻭﺃﻨﻪ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ‬ ‫ﺒﺎﻝﺭﺴﻡ ﺍﻝﺠﻤﺭﻜﻰ ﺃﻭ ﻤﺎ ﻴﺩﻋﻴﻪ ﻤﻥ ﺍﻹﻋﻔﺎﺀ ﻤﻨﻪ ﻗﺩ ﻭﺼﻔﻬﺎ ﻭﺼﻔﹰﺎ ﺼﺤﻴﺤﹰﺎ ﺃﻭ ﻗﺩﻡ ���ﻗﺭﺍﺭﹰﺍ ﺠﻤﺭﻜﻴﺎ ﺼﺤﻴﺤﹰﺎ‬ ‫ﻭﻴﺠﻭﺯ ﻝﻜﺒﻴﺭ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺭﻓﺽ ﺘﺴﻠﻴﻡ ﺍﻝﺒﻀﺎﺌﻊ ﺃﻭ ﻗﺒﻭل ﺍﻹﻗﺭﺍﺭ ﺍﻝﻤﻘﺩﻡ ﻋﻨﻬﺎ ﺇﻝﻰ ﺃﻥ ﻴﻘﺩﻡ ﺇﻝﻴﻪ ﺫﻝﻙ‬ ‫ﺍﻝﺩﻝﻴل ‪.‬‬ ‫ﺤﻅـﺭ ﺘﻌـﺩﻴل ﺍﻹﻗﺭﺍﺭ ﺍﻝﺠﻤﺭﻜﻰ ‪.‬‬ ‫‪68‬ـ‬ ‫ﻻ ﻴﺠﻭﺯ ﺒﻌﺩ ﺘﻘﺩﻴﻡ ﺍﻹﻗﺭﺍﺭ ﺍﻝﺠﻤﺭﻜﻰ ﺇﺠﺭﺍﺀ ﺃﻯ ﺘﻌﺩﻴل ﻓﻴﻪ ﺇﻻ ﺒﻤﻭﺍﻓﻘﺔ ﻤﻜﺘﻭﺒﺔ ﻤﻥ ﻜﺒﻴﺭ ﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ‪.‬‬ ‫ﺘﺴﻠﻴﻡ ﺍﻝﺒﻭﻝﻴﺼـﺔ‪..‬ﺍﻝﺦ ﻤﻊ ﺍﻹﻗﺭﺍﺭ ﺍﻝﺠﻤﺭﻜﻰ ‪.‬‬ ‫‪69‬ـ‬ ‫)‪( 1‬‬ ‫ﻴﺠﺏ ﺃﻥ ﺘﻘﺩﻡ ﻤﻊ ﺍﻹﻗﺭﺍﺭ ﺍﻝﺠﻤﺭﻜﻰ ﻋﻥ ﺍﻝﺒﻀﺎﺌﻊ ﺠﻤﻴﻊ ﺍﻝﻔﻭﺍﺘﻴﺭ ﺍﻝﺨﺎﺼﺔ ﺒﻬﺎ ﻜﻤﺎ ﻴﺠﺏ‬ ‫ﺃﻥ ﺘﻘﺩﻡ ﺒﻭﺍﻝﺹ ﺍﻝﺘﺄﻤﻴﻥ ﻭﺒﻭﺍﻝﺹ ﺍﻝﺸﺤﻥ ﻭﺒﻭﺍﻝﺹ ﺍﻝﻁﺭﻭﺩ ﻭﺍﻝﺨﻁﺎﺒﺎﺕ ﻭﺍﻝﻤﺴﺘﻨﺩﺍﺕ ﺍﻷﺨﺭﻯ‬ ‫ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺈﺭﺴﺎل ﻭﻁﻠﺏ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﻭﻀﺤﺔ ﻝﻘﻴﻤﺘﻬﺎ ﻓﻰ ﺍﻝﻤﻜﺎﻥ ﺍﻝﺫﻯ ﺃﺸﺘﺭﻴﺕ ﻤﻨﻪ ﻭﻤﻌﻬﺎ ﺍﻝﻨﻭﻝﻭﻥ‬ ‫ﻭﺍﻝﺘﺄﻤﻴﻥ ﻭﺍﻝﺘﻜﺎﻝﻴﻑ ﺃﻭ ﺍﻝﺭﺴﻭﻡ ﺍﻷﺨﺭﻯ ﻤﺘﻰ ﻁﻠﺏ ﻀﺎﺒﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺍﻝﻤﺴﺌﻭل ﺘﻘﺩﻴﻡ ﻫﺫﻩ ﺍﻻﻭﺭﺍﻕ‬ ‫‪ ،‬ﺃﻤﺎ ﻓﻰ ﺤﺎﻝﺔ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﻌﺩﺓ ﻝﻺﺴﺘﻴﺭﺍﺩ ﺃﻭ ﺍﻝﺘﺼﺩﻴﺭ ﺃﻭ ﺍﻝﻨﻘل ﺃﻭﻤﻥ ﺴﻔﻴﻨﺔ ﺇﻝﻰ ﺃﺨﺭﻯ ﺃﻭ ﻝﻠﻌﺒﻭﺭ‬ ‫)ﺘﺭﺍﻨﺯﻴﺕ( ﻭﺍﻝﺘﻰ ﻴﻠﺯﻡ ﻝﻬﺎ ﺇﺫﻥ ﺃﻭ ﺭﺨﺼﺔ ﻓﻴﺠﺏ ﺘﻘﺩﻴﻡ ﺍﻹﺫﻥ ﺃﻭ ﺍﻝﺭﺨﺼﺔ ﻤﻊ ﺍﻹﻗﺭﺍﺭ ‪.‬‬