ﻭﺠﻭﺏ ﺃﺨﺫ ﻓﺌﺔ ﺍﻝﺭﺴﻡ ﺇﺫﺍ ﺍﺨﺘﻠﻔـﺕ ﺍﻝﺭﺴـﻭﻡ ﺒﺈﺨﺘﻼﻑ ﻤﻜﺎﻥ ﺍﻷﺼل
ﻤﺎ ﻝﻡ ﻴﺜﺒﺕ ﺃﻥ ﺍﻝﺒﻀﺎﺌﻊ ﺘﺨﻀﻊ ﻝﻔﺌﺔ ﺃﻗل .
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ﺇﺫﺍ ﻜﺎﻥ ﺭﺴﻡ ﺍﻹﺴﺘﻴﺭﺍﺩ ﻴﺨﺘﻠﻑ ﺒﺈﺨﺘﻼﻑ ﺍﻝﻤﺼﺩﺭ ﺍﻷﺼﻠﻰ ﻝﻠﺒﻀﺎﻋﺔ ﻓﻴﺠﺏ ﺃﻥ ﻴﺅﺨﺫ ﻋﻠﻴﻬﺎ ﺍﻝﺭﺴﻡ
ﺍﻷﻋﻠﻰ ﻤﺎ ﻝﻡ ﻴﻘﺘﻨﻊ ﻀﺎﺒﻁ ﺍﻝﺠﻤﺎﺭﻙ ﺍﻝﻤﺴﺌﻭل ﺒﺸﻬﺎﺩﺓ ﺍﻷﺼل ﺍﻝﺘﻰ ﺘﻘﺩﻡ ﺇﻝﻴﻪ ﺃﻭ ﺃﻯ ﺸﻬﺎﺩﺓ ﺃﺨﺭﻯ ﻋﻥ
ﺍﻝﺒﻼﺩﺍﻝﺘﻰ ﺼﺩﺭﺕ ﻤﻨﻬﺎ ﺍﻝﺒﻀﺎﺌﻊ ﺍﻝﻤﻁﻠﻭﺏ ﻋﻨﻬﺎ ﺍﻝﺭﺴﻡ.
ﺘﺤﺼﻴل ﺃﻋﻠﻰ ﺭﺴﻡ .
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ﺇﺫﺍ ﻜﺎﻨﺕ ﺍﻝﺒﻀﺎﺌﻊ ﺘﺩﺨل ﺃﻭ ﻴﻤﻜﻥ ﺃﻥ ﺘﺼﻨﻑ ﺘﺤﺕ ﺍﺴﻤﻴﻥ ﺃﻭ ﻋﻨﻭﺍﻨﻴﻥ ﺃﻭ ﻭﺼﻔﻴﻥ ﺃﻭ ﺃﻜﺜﺭ ﻤﻥ ﺫﻝﻙ ﻤﻤﺎ
ﻴﺘﺭﺘﺏ ﻋﻠﻴﻪ ﺨﻼﻑ ﻓﻰ ﺍﻝﺭﺴﻡ ﻭﻜﺎﻥ ﻫﺫﺍ ﺍﻝﺨﻼﻑ ﺒﺸﺄﻥ ﺍﻝﺨﻀﻭﻉ ﻝﺭﺴﻡ ﺃﻭ ﻋﺩﻡ ﺍﻝﺨﻀﻭﻉ ﻝﻪ ﻓﻴﺠﺏ
ﺘﺤﺼﻴل ﺍﻝﺭﺴﻡ ،ﻓﺈﺫﺍ ﻜﺎﻥ ﺍﻝﺨﻼﻑ ﺒﺸﺄﻥ ﺭﺴﻤﻴﻥ ﺃﻭ ﺃﻜﺜﺭ ﻓﻴﺠﺏ ﺃﻥ ﻴﺤﺼل ﻋﻨﻬﺎ ﺍﻝﺭﺴﻡ ﺍﻷﻋﻠﻰ .
ﺘﺤﻭﻴل ﺍﻝﻘﻴﻤﺔ ﺇﺫﺍ ﻝﻡ ﺘﻜﻥ ﻤﻭﻀﺤﺔ ﺒﺎﻝﻌﻤﻠﺔ ﺍﻝﺴﻭﺩﺍﻨﻴﺔ )ﻭﺍﻝﻌﻤﻼﺕ ﺍﻷﺨﺭﻯ( .
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ﺇﺫﺍ ﻝﻡ ﺘﻜﻥ ﻗﻴﻤﺔ ﺍﻝﻔﺎﺘﻭﺭﺓ ﻤﻭﻀﺤﺔ ﺒﺎﻝﻌﻤﻠﺔ ﺍﻝﺴﻭﺩﺍﻨﻴﺔ ﺃﻭ ﺍﻝﻌﻤﻠﺔ ﺍﻝﺤﺭﺓ ﺍﻝﻤﻌﺘﻤﺩﺓ ﻓﻴﺠﻭﺯ ﻝﻠﻤﺩﻴﺭ ﺃﻥ ﻴﺤﺩﺩ
ﺍﻝﻔﺌﺔ ﺍﻝﺘﻰ ﺘﺤﻭل ﺒﻬﺎ ﻗﻴﻤﺔ ﺍﻝﻔﺎﺘﻭﺭﺓ ﻷﻏﺭﺍﺽ ﻫﺫﺍ ﺍﻝﻘﺎﻨﻭﻥ ﻭﺫﻝﻙ ﻭﻓﻘﹰﺎ ﻝﻠﻤﻨﺸﻭﺭﺍﺕ ﺍﻝﺼﺎﺩﺭﺓ ﻤﻥ
ﺒﻨﻙ ﺍﻝﺴﻭﺩﺍﻥ ﺍﻝﻤﺭﻜﺯﻱ.
ﺍﻝﻔﺼل ﺍﻝﺜﺎﻝﺙ
ﺩﻓﻊ ﺍﻝﺭﺴﻭﻡ
ﺩﻓـﻊ ﺍﻝﺭﺴـﻭﻡ ﻓﻰ ﺍﻝﺤﻅﻴﺭﺓ ﺍﻝﺠﻤﺭﻜﻴﺔ.
Select target paragraph3