‫ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻝﺠﻤﺭﻜﻴﺔ‬ ‫ﺍﻻﻋﻔﺎﺀ ﻤﻥ ﺭﺴﻭﻡ ﺍﻝﺼـﺎﺩﺭ ﻭﺍﻝﻭﺍﺭﺩ ﻭﺍﻝﻨﻘل ﻤﻥ ﺴﻔﻴﻨﺔ ﻷﺨﺭﻯ ‪.‬‬ ‫‪ 54‬ـ )‪(1‬‬ ‫ﻤﻊ ﻤﺭﺍﻋﺎﺓ ﺍﻝﺸﺭﻭﻁ ﻭﺍﻹﺴﺘﺜﻨﺎﺀﺍﺕ ﺍﻝﻤﻘﺭﺭﺓ ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﻭﺍﻝﺘﺨﻔﻴﻀﺎﺕ ﺍﻝﻤﻤﻨﻭﺤﺔ ﺒﻤﻭﺠﺏ‬ ‫ﻗﺎﻨﻭﻥ ﺘﺸﺠﻴﻊ ﺍﻹﺴﺘﺜﻤﺎﺭ ﻝﺴﻨﺔ ‪ 1999‬ﺘﻌﻔﻰ ﻤﻥ ﺭﺴﻭﻡ ﺍﻝﺼﺎﺩﺭ ﻭﺍﻝﻭﺍﺭﺩ ﻭﺍﻝﻨﻘل ﻤﻥ ﺴﻔﻴﻨﺔ‬ ‫ﻷﺨﺭﻯ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻵﺘﻰ ﺫﻜﺭﻫﺎ ‪14:‬‬ ‫ (‬ ‫)ﺃ‬ ‫ﺃﻤﺘﻌﺔ ﺍﻝﻤﺴﺎﻓﺭﻴﻥ ﺴﻭﺍﺀ ﻜﺎﻨﺕ ﺒﺼﺤﺒﺔ ﺍﻝﻤﺴﺎﻓﺭ ﺃﻡ ﻝﻡ ﺘﻜﻥ ﻤﻌﻪ ‪،‬‬ ‫)ﺏ(‬ ‫ﺍﻷﺸﻴﺎﺀ ﺍﻝﺨﺎﻀﻌﺔ ﻝﻠﺭﺴﻭﻡ ﺇﺫﺍ ﻜﺎﻨﺕ ﻤﺴﺘﻭﺭﺩﺓ ﻜﻌﻴﻨﺎﺕ ﺃﻭ ﻨﻤﺎﺫﺝ ﻝﻠﺘﺠﺎﺭ‬ ‫ﺍﻝﻤﺴﺎﻓﺭﻴﻥ ﺴﻭﺍﺀ ﻜﺎﻨﺕ ﺒﺭﻓﻘﺔ ﺍﻝﺘﺎﺠﺭ ﺍﻝﻤﺴﺎﻓﺭ ﺃﻭ ﻝﻡ ﺘﻜﻥ ﻤﻌﻪ ﻭﻴﺭﺍﺩ ﺘﺼﺩﻴﺭﻫﺎ‬ ‫ﺇﻝﻰ ﺒﻠﺩ ﺃﺠﻨﺒﻰ ﺨﻼل ﺴﺘﻪ ﺃﺸﻬﺭ ﻤﻥ ﺘﺎﺭﻴﺦ ﺇﺴﺘﻴﺭﺍﺩﻫﺎ ‪،‬‬ ‫ﺍﻝﻌﻴﻨﺎﺕ ﺍﻝﺘﺠﺎﺭﻴﺔ ﺍﻝﺤﻘﻴﻘﻴﺔ ‪،‬‬ ‫)ﺝ (‬ ‫) ﺩ()ﺃﻭﻻ(‬ ‫ﺍﻝﻤﻭﺍﺩ ﺍﻝﻐﺫﺍﺌﻴﺔ ﺍﻝﺘﻤﻭﻴﻨﻴﺔ ﺍﻝﺘﻰ ﺘﺸ��ﻥ ﻋﻠﻰ ﻅﻬﺭ ﺃﻯ ﺴﻔﻴﻨﺔ ﻏﻴﺭ ﺍﻝﺴﻔﻥ‬ ‫ﺍﻝﺴﺎﺤﻠﻴﺔ ﻓﻰ ﻤﻴﻨﺎﺀ ﺠﻤﺭﻜﻰ ﻭﺍﻝﻤﺭﺍﺩ ﺇٍﺴﺘﻌﻤﺎﻝﻬﺎ ﺃﻭ ﺇٍﺴﺘﻬﻼﻜﻬﺎ ﻋﻠﻰ ﻅﻬﺭ‬ ‫ﺍﻝﺴﻔﻴﻨﺔ ﺨﺎﺭﺝ ﺍﻝﺤﺩﻭﺩ ﺍﻝﺠﻤﺭﻜﻴﺔ ‪،‬‬ ‫ﺍﻝﻤﻭﺍﺩ ﺍﻝﻐﺫﺍﺌﻴﺔ ﻭﺍﻝﺘﻤﻭﻴﻨﻴﺔ ﺍﻝﻤﺭﺍﺩ ﺸﺤﻨﻬﺎ ﻓﻰ ﺃﻯ ﻁﺎﺌﺭﺓ ﺘﻐﺎﺩﺭ ﻤﻁﺎﺭ‬ ‫)ﺜﺎﻨﻴﺎ (‬ ‫ﺍﻝﺠﻤﺎﺭﻙ ﻤﺒﺎﺸﺭﺓ ﺇﻝﻰ ﺃﻯ ﻤﻜﺎﻥ ﻴﻘﻊ ﺨﺎﺭﺝ ﺍﻝﺤﺩﻭﺩ ﺍﻝﺠﻤﺭﻜﻴﺔ‪،‬‬ ‫ﻗﻁﻊ ﻏﻴﺎﺭ ﺍﻝﻁﺎﺌﺭﺍﺕ ﺍﻝﺘﻰ ﺘﺴﺘﻭﺭﺩﻫﺎ ﺸﺭﻜﺎﺕ ﺍﻝﻁﻴﺭﺍﻥ ﺍﻷﺠﻨﺒﻴﺔ ﺒﻐﺭﺽ‬ ‫)ﺜﺎﻝﺜﺎ (‬ ‫ﺍﺼﻼﺡ ﻁﺎﺌﺭﺍﺘﻬﺎ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻓﻰ ﺍﻝﻁﻴﺭﺍﻥ ﺍﻝﺩﻭﻝﻰ ‪،‬‬ ‫)ﺭﺍﺒﻌﺎ (‬ ‫ﺍﻝﻤﻬﻤﺎﺕ ﺍﻷﺭﻀﻴﺔ ﺍﻝﺘﻰ ﺘﺴﺘﻭﺭﺩﻫﺎ ﺸﺭﻜﺎﺕ ﺍﻝﻁﻴﺭﺍﻥ ﺍﻝﻤﺩﻨﻰ ﺍﻝﻌﺎﻝﻤﻴﺔ ﺍﻝﺘﻰ‬ ‫ﺘﻨﻅﻤﻬﺎ ﺘﻠﻙ ﺍﻝﺸﺭﻜﺎﺕ ‪،‬‬ ‫)ﻫـ (‬ ‫ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﺭﺴﻠﺔ ﻤﻥ ﺒﻼﺩ ﺃﺠﻨﺒﻴﺔ ﻭﺍﻝﻤﺎﺭﺓ ﻋﺒﻭﺭﹰﺍ )ﺘﺭﺍﻨﺯﻴﺕ ( ﻋﻥ ﻁﺭﻴﻕ‬ ‫ﺍﻝﺴﻭﺩﺍﻥ ﺇﻝﻰ ﺒﻼﺩ ﺃﺠﻨﺒﻴﺔ ‪،‬‬ ‫)ﻭ (‬ ‫ﺍﻷﺸﻴﺎﺀ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻷِﺸﺨﺎﺹ ﺍﻝﻘﺎﺩﻤﻴﻥ ﻝﻠﺴﻭﺩﺍﻥ ﻝﻺﻗﺎﻤﺔ ﻓﻴﻪ ﺍﻝﺘﻰ ﻴﺴﺘﻭﺭﺩﻭﻨﻬﺎ‬ ‫ﻹﺴﺘﻌﻤﺎﻝﻬﻡ ﺍﻝﺸﺨﺼﻰ ﻭﺭﺍﺤﺘﻬﻡ ‪،‬‬