‫ﺍﻝﺠﻭﺍﺌﺯ ﺍﻝﺘﻰ ﺘﻤﻨﺢ ﻝﻠﻨﺎﺒﻐﻴﻥ ﻓﻰ ﺍﻝﻔﻥ ﻭﺍﻷﺩﺏ ﻭﺍﻝﻌﻠﻭﻡ ﺃﻭ ﺍﻝﺭﻴﺎﻀﺔ ﺃﻭ ﺍﻝﺨﺩﻤﺎﺕ‬ ‫)ﺯ (‬ ‫ﺍﻝﻌﺎﻤﺔ ﺃﻭ ﺨﻼﻓﻬﺎ ﺇﻋﺘﺭﺍﻓﹰﺎ ﺒﻤﺎ ﺤﻘﻘﻭﻩ ﻤﻥ ﺘﻔﻭﻕ ﺴﻭﺍﺀ ﺃﺴﺘﻭﺭﺩﻭﻫﺎ ﺒﺄﻨﻔﺴﻬﻡ ﺃﻭ‬ ‫ﺃﺴﺘﻭﺭﺩﺕ ﻨﻴﺎﺒﺔ ﻋﻨﻬﻡ ‪،‬‬ ‫ﺍﻝﺘﻘﺎﻭﻯ ﺍﻝﻤﺴﺘﻭﺭﺩﺓ ﻷﻏﺭﺍﺽ ﺍﻝﺯﺭﺍﻋﺔ ﺒﺎﻝﺘﻜﺎﺜﺭ ﺍﻝﺒﺫﺭﻯ ﺃﻭ ﺍﻝﺨﻀﺭﻯ ﺃﻭ‬ ‫)ﺡ(‬ ‫ﺍﻝﺩﺭﻨﻰ‪ ،‬ﻜﺎﻝﺩﺭﻨﺎﺕ ﻭﺍﻝﻌﻘل ﻭﺍﻝﻔﺴﺎﺌل ﻭﺍﻝﺠﺫﻭﺭ ﻋﻠﻰ ﺃﻥ ﺘﻘﺩﻡ ﺸﻬﺎﺩﺓ ﺒﺫﻝﻙ ﻤﻥ‬ ‫ﻭﺯﺍﺭﺓ ﺍﻝﺯﺭﺍﻋﺔ ﻭﺍﻝﻐﺎﺒﺎﺕ ‪،‬‬ ‫ﺃﻯ ﻤﻭﺍﺩ ﺃﺨﺭﻯ ﺘﻭﺍﻓﻕ ﺍﻝﺤﻜﻭﻤﺔ ﻋﻠﻰ ﺇﻋﻔﺎﺌﻬﺎ ﻭﻓﻘﹰﺎ ﻷﻯ ﻤﻌﺎﻫﺩﺓ ﺘﺼﺎﺩﻕ ﺃﻭ‬ ‫)ﻁ (‬ ‫ﺘﻨﻀﻡ ﺇﻝﻴﻬﺎ ﺤﻜﻭﻤﺔ ﺠﻤﻬﻭﺭﻴﺔ ﺍﻝﺴﻭﺩﺍﻥ ﻭﻓﻘﹰﺎ ﻝﻠﺸﺭﻭﻁ ﺍﻝﻤﻨﺼﻭﺹ ﻋﻠﻴﻬﺎ ﻓﻰ‬ ‫ﺘﻠﻙ ﺍﻝﻤﻌﺎﻫﺩﺓ ‪،‬‬ ‫)‪( 2‬‬ ‫ﺍﻷﺸﻴﺎﺀ ﺍﻝﺘﻰ ﺘﺴﺘﻭﺭﺩ ﻹﺴﺘﻌﻤﺎﻝﻬﺎ ﻓﻰ ﻤﺠﺎل ﺍﻹﻋﻼﻥ ﻭﺍﻝﺘﻰ ﻴﻤﻜﻥ ﺒﺴﺒﺏ‬ ‫) ﺃ(‬ ‫ﻁﺒﻴﻌﺘﻬﺎ ﺃﻥ ﺘﺤل ﻤﺤل ﺒﻀﺎﺌﻊ ﻤﻤﺎﺜﻠﺔ ﺨﺎﻀﻌﺔ ﻝﻠﺭﺴﻭﻡ ‪ ،‬ﻴﺠﻭﺯ ﺃﻥ ﺘﺨﻔﺽ ﺒﻨﺴﺒﺔ ‪%30‬‬ ‫ﻤﻥ ﻗﻴﻤﺘﻬﺎ ﺒﺸﺭﻁ ﺇﻗﺎﻤﺔ ﺍﻝﺩﻝﻴل ﺍﻝﺫﻯ ﻴﻘﺘﻨﻊ ﺒﻪ ﻜﺒﻴﺭﻀﺒﺎﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺒﺄﻨﻬﺎ ﻗﺩ‬ ‫ﺃﺴﺘﻭﺭﺩﺕ ﻷﻏﺭﺍﺽ ﺍﻹﻋﻼﻥ ﻓﺤﺴﺏ ﻭﻝﻴﺴﺕ ﻝﻠﺒﻴﻊ ‪،‬‬ ‫)ﺏ (‬ ‫ﺍﻷﺸﻴﺎﺀ ﺍﻝﻤﺴﺘﻭﺭﺩﺓ ﻜﻨﻤﺎﺫﺝ ﻝﻺﻋﻼﻥ ﻴﺠﻭﺯ ﺃﻥ ﺘﺨﻔﺽ ﻗﻴﻤﺘﻬﺎ ﺒﻨﺴﺒﺔ ‪% 30‬‬ ‫ﺒﺸﺭﻁ ﺃﻻ ﺘﻜﻭﻥ ﺒﺎ���ﺤﺠﻡ ﺍﻝﻤﺴﺘﻌﻤل ﻓﻰ ﺍﻷﻋﻤﺎل ﺍﻝﺘﺠﺎﺭﻴﺔ ‪15.‬‬ ‫ﺤﺎﻻﺕ ﺍﻋﻔﺎﺀ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﺘﻰ ﻴﻌﺎﺩ ﺍﺴﺘﻴﺭﺍﺩﺍﻫﺎ ﻤﻥ ﺭﺴﻡ ﺍﻻﺴﺘﻴﺭﺍﺩ‬ ‫‪55‬ـ ﺘﻌﻔﻰ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﺼﺩﺭﺓ ﺇﻝﻰ ﺒﻼﺩ ﺃﺠﻨﺒﻴﺔ ﺍﻝﺘﻰ ﻴﻌﺎﺩ ﺇﺴﺘﻴﺭﺍﺩﻫﺎ ﺒﻌﺩ ﺫﻝﻙ ﻝﻠﺴﻭﺩﺍﻥ ﻤﻥ ﺭﺴﻭﻡ ﺍﻹٍﺴﺘﻴﺭﺍﺩ ﺒﺸﺭﻁ ‪:‬‬ ‫)ﺃ (‬ ‫ﺃﻥ ﻴﻌﺎﺩ ﺇٍﺴﺘﻴﺭﺍﺩﻫﺎ ﺨﻼل ﺍﺜﻨﻰ ﻋﺸﺭ ﺸﻬﺭﹰﺍ ﻤﻥ ﺘﺎﺭﻴﺦ ﺘﺼﺩﻴﺭﻫﺎ ‪،‬‬ ‫)ﺏ (‬ ‫ﺃﻥ ﻴﻘﺘﻨﻊ ﺍﻝﻤﺩﻴﺭ ‪:‬‬ ‫)ﺃﻭﻻ (‬ ‫ﺒﺄﻥ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﻌﺎﺩ ﺇﺴﺘﻴﺭﺍﺩﻫﺎ ﻤﻁﺎﺒﻘﺔ ﻝﻠﺒﻀﺎﺌﻊ ﺍﻝﺘﻰ ﺼﺩﺭﺕ ﻭﻝﻡ ﻴﺤﺩﺙ‬ ‫ﻓﻴﻬﺎ ﺃﻯ ﺘﻐﻴﻴﺭ ﺃﻭ ﺇﺼﻼﺡ ﺃﻭ ﺘﺠﺩﻴﺩ ‪،‬‬ ‫)ﺜﺎﻨﻴﺎ (‬ ‫ﺇﺫﺍ ﻜﺎﻨﺕ ﺍﻝﺒﻀﺎﺌﻊ ﺃﺠﻨﺒﻴﺔ ‪ ،‬ﺒﺄﻥ ﺭﺴﻡ ﺍﻹٍﺴﺘﻴﺭﺍﺩ ﺍﻝﻤﺴﺘﺤﻕ ﻋﻠﻴﻬﺎ )ﺍﻥ ﻜﺎﻥ‬ ‫ﻤﺴﺘﺤﻘﹰﺎ ﻋﻠﻴﻬﺎ ﺭﺴﻡ( ﻗﺩ ﺩﻓﻊ ﻓﻰ ﻭﻗﺕ ﺍﻹﺴﺘﻴﺭﺍﺩ ﺍﻷﺼﻠﻰ ‪،‬‬