Law & Regulation
Council of Ministers Decision No. 21 of 2004 Issuing the Executive Bylaw of the Customs Law
The executive bylaw of Law No. 40 of 2002, supplying procedural and operational detail — temporary admission, warehousing and customs suspension, transit, clearance/inspection/release procedure, and the role of customs representatives and brokers — supporting the parent Customs Law. Appears in force and amended; current consolidation required for live reliance.
Legal Significance
What This Instrument Does
Council of Ministers Decision No. 21 of 2004 supplies the executive bylaw and procedural detail operationalising the parent Customs Law — the documentary and operational requirements through which declarations are processed, goods are admitted, warehoused, moved in transit and released, and through which authorised representatives and brokers act.
Why It Matters
The Bylaw is the practical procedural layer beneath the parent Law: it determines how a customs broker or representative may act, how temporary admission and warehousing procedures operate for construction plant and testing equipment, and how clearance, inspection and release are actually processed. Programme-critical import timing depends on this procedural layer, not the parent Law’s framework provisions alone.
Key Provisions
- Temporary admission
A procedure potentially relevant to construction plant, testing equipment or other goods intended for re-export, subject to conditions, security and time controls.
- Warehousing and customs suspension
Procedures allowing goods to remain under customs control or duty suspension in authorised circumstances. Commercial storage alone is not customs warehousing.
- Transit
Movement of goods under customs control through the territory or between customs points, with documentation and security requirements where applicable.
- Clearance, inspection and release
Authority procedures for document review, inspection, assessment and release. Operational forms and portal steps remain administrative material unless legally incorporated.
- Customs representation and brokers
Roles and responsibilities in using authorised representatives or customs brokers. Private appointment does not change statutory accountability where the Law assigns it.
- Executive Bylaw functions
Procedural implementation under this Decision, including documentary and operational requirements supporting the parent Law.
When You Would Use This
Temporary import of construction plant
Determine eligibility, security, permitted period, use conditions and re-export closeout.
Using a customs broker
Allocate document preparation and liability contractually while confirming statutory responsibility.
Warehousing or transit planning
Select the correct customs procedure and maintain control, records and discharge evidence.
InfraLex Relevance
The Bylaw connects the parent Customs Law’s legal concepts to the actual clearance process a project must run. InfraLex should keep the procedural detail here distinct from tariff schedules, declaration forms and broker guidance, which remain administrative/operational material outside the law record.
Legal Framework Position
- Trade / CustomsImplementing Instrument
Primary / Parent Instrument
Instrument Overview
- Official Citation
- Council of Ministers Decision No. 21 of 2004
- Instrument Type
- Regulation
- Source Language
- Arabic
- Last Verified
- 4 September 2026