Procedures of Special Customs Systems

Procedures of Special Customs Systems

(a) Rules of Transit Trade:

1. Approval of the Ministry of Foreign shall be obtained in order to allow goods to cross borders, provided that transit goods shall be specified.

2. Presenting a declaration from the concerned person, in accordance with Article (63) of the Customs Act, 1986. The Declaration shall include name; type, weight and origin of goods; means of transport; as well as the name and address of the assignee.

3. Invoices of transit goods shall be presented.

4. A deposit shall be paid as a guarantee, in the entry point of transit goods in the Sudanese territories, provided that this deposit shall be reimbursed after proving entry into the country of destination.

5. Goods shall be labeled “transit” in the shipment Manifesto.

6. Transit period shall not exceed 6 months, at most, as of the date of transit notice issued by the entry point.

7. Customs office, through which transit goods pass, shall be specified, in accordance with the specified route.

8. Transit certificate shall be issued by the exit point and the deposit mentioned in (3) shall not be released unless this certificate is presented.

9. A contract signed by the foreign transportation company or its accredited agents in the Sudan and stamped by one of the Sudanese commercial bank shall be submitted.

10. Goods which are banned in the Sudan shall not be allowed to pass Sudanese territories.

11. All transit goods of which a release permit is issued shall be transported outside the customs warehouse (حظيرة) within one week as of the date of issue of such permit.

(b) Provisional Entry

Some goods shall be allowed to enter provisionally in accordance with Article (93) of the Act. These goods include, for instance equipments and machines used in infrastructure projects, rare machines and devices which are not available in the Sudan…etc. Entry of such goods shall take place subject to guarantees specified by the Director, provided that they shall be re-exported after elapse of the specified period and payment of fees as a percentage of consumption.

(c) Financial guarantees imposed on provisionally released vehicles:

Financial guarantees are levied in order to cover the customs duties and other fees payable on vehicles which are released provisionally in accordance with the Customs Act, 1986 (????????).

After repeal of Provisional release regulations, guarantees and other rules:

First: Guarantees:

1. Individual Guarantees:

(a) Either by a cheque the value of which equates the customs duties and the other payable fees, provided that the cheque shall be certified and issued by the expatriate or a guarantor inside the country, to the order of the Assistant Director General of the Customs Corporation.

(b) A letter of guarantee payable to the Customs Administration issued by the person or his/her guarantor and equates the customs duties and the other fees.

2. Guarantees of Companies and Public Corporations:

(a) A letter of guarantee to be agreed upon covering the custom duties payable for vehicles provisionally released shall be lodged.

(b) Insurance companies shall insure provisionally released vehicles in order to ensure payment of the payable customs duties in case such vehicles are not re-exported.

Second: Rules:

(a) Companies shall not oblige owners of provisionally released vehicles to submit guarantees from their sponsors or the organization where they work.

(b) Extension fees shall not be imposed by the guarantors companies of provisionally released vehicles exceeding three months and of which owners wish to extend for a similar period.

(d) Extension shall be affected in Smuggling Control Administration.

(e) Individual guarantees shall be presented to Customs Authority HQ or the port of arrival.