PART III
DUTIES
51. (1) Subject to the provisions of this Act, the duties set forth in the Customs Tariff hereto, shall be collected upon goods, when imported into the Sudan, and when declared for export abroad.
(2) The Council of Ministers may, from time to time, amend the rates of the Schedule of the Customs Tariff.
52. (1) The customs fees set forth in column 3(b) of the Schedule of the Customs Tariff hereto shall be collected, on every goods the original source of which is one of states of the Preference Trade Region, or one of the states of the Development and Facilitation of Trade Exchange between Arab States, upon the import of such goods into the Sudan, where the same is accompanied by a proper certificate of origin issued by the competent authority in such state, as the Director may approve.
(2) Notwithstanding the provisions of sub-section (1), The Director may, in implementation of any agreement in this respect, and upon approval of the body concerned in such state, exempt any goods from the certificate of origin, and the duties set forth in column 3(b) of the Schedule of Tariff shall be collected, on such goods, upon import thereof.
53. (1) The Director may apply, upon the imported goods of non-commercial nature accompanying passengers baggage, the value of which does not exceed the limit specified by the regulations, a consolidated duty of 100% of the value of the goods.
(2) The Customs Tariff shall apply to electrical equipment and tobacco accompanying; the passengers baggage.
(3 The Director may accept payment of customs duties in foreign exchange, as to such rates, as may be specified thereby, from time to time, for goods; provided that the amount of customs duties shall not exceed the amount which has to be paid in Sudanese currency.
CUSTOMS EXEMPTIONS
54. (1) Subject to the prescribed conditions and exceptions and the exemptions and reductions granted under the Investment (Encouragement) Act, 1990, there be exempted, from the export and import and transhipment duties the following goods:-
(a) travellers’ baggage, whether accompanied by the traveller or not;
(b) articles subject to duties, where imported as commercial travellers; samples or specimens, whether or not accompanied by the commercial traveller, and intended to be exported to a foreign country, within six months of the date of import thereof;
(c) bona fide trade samples;
(d) (i) provisions and stores for shipment on board any vessel other than a coasting vessel, in a customs port, and intended for use, or consumption on board the vessel, outside the customs boundaries;
(ii) provisions and stores for loading on any aircraft departing from the customs aerodrome, direct to any place situated outside the customs boundaries;
(iii) aircraft spare-parts imported by foreign airlines companies, for the purpose of maintenance of the aircrafts thereof used on international flights;
(iv) ground equipment imported by international civil aviation companies operated by such companies;
(e) goods consigned from foreign countries and pass in transit through the Sudan to foreign countries;
(f) articles belonging to persons who come to the Sudan, to reside therein, imported thereby for their personal use and convenience;
(g) awards granted to those who are of distinction in art, literature, science, sports, public services or otherwise, as a record of such distinction, as they have achieved, whether imported by, or on behalf of them;
(h) seeds imported for the purposes of agriculture by seed, vegetative, or tuber reproduction, such as tubers, nodules, seedlings and roots; provided that a certificate therefore, from the Ministry of Agriculture, Natural Resources and Animal Wealth shall be produced;
(i) any such other matters, as the Government may agree to exempt, in accordance with any treaty ratified or acceded to by the Republic of the Sudan, in accordance with provisions provided for in such treaty.
(2) (a) The articles imported for use in the field of advertising, which can, by reason of the nature thereof, replace similar goods, subject to duties, may be reduced by 30% of the value of the same; on condition that proof which convinces the Chief Customs Officer shall be adduced that they are imported for the purposes of advertising only and not for sale;
(b) the articles imported as advertising models may be reduced by 30% of the value thereof; on condition that they shall not be of the size used in commercial business.
55. Goods exported to a foreign country and subsequently re-imported, into the Sudan, shall be exempted, from import duty; on condition that:-
(a) the same shall be re-imported, within twelve months of the date of export thereof;
(b) the Director shall be convinced that:-
(i) the re-imported goods are identical with the exported goods, and no alteration, repair or renovation has been done thereto;
(ii) where the goods are foreign, the import duty due thereon (where any duty is due thereon) has been paid at the time of original import;
(iii) no drawback, or refund of the duties has occurred, upon exporting the goods;
(c) the import duty due on the goods, at the time of re-import exceeds the duty due thereon, at the time of original import, the excess of the import duty shall be paid, upon import of the goods, into the Sudan;
(d) the Chief Customs Officer may require the owner of the goods to pay, as a deposit, such other duties, as may be due on the goods, or give security for same, as the Chief Customs Officer may deem fit.
56. There shall be exempted, from export duty, every goods exported, in parcels, by post, where the value thereof is less than twenty five pounds.
57. Where goods are exported, to a foreign county, without any drawback, or refund of the duties already paid thereon (if any) being obtained, and be there repaired, altered or renovated, in such country, and a prior notice in writing of such export has been given to the Chief Customs Officer, then upon their re-import, such goods shall only be subject to import duty on the cost of repair, alteration or renovation, and not on the cost of freight, nor on any of the charges outwards and inwards.
58. Vessels, other than vessels kept for permanent use, or for use for an indefinite period, in any port, or in the Sudanese territorial waters, may be brought into dry dock, or on the shore of the Sudan for repair, alteration, or renovation, without payment of import, or export city.
59. The burden of proof that the goods enjoy the exemption set forth in this Chapter, or exemption from the Customs Tariff hereto, shall be upon the person importing, exporting or transhipping such goods.
60. (1) All goods which have been imported, into the Sudan, and exempted from the payment of import duty, in accordance with the provisions of this Act shall, in case of the sale thereof, in the Sudan, be subject to, and be charged with such duties, as are customarily paid thereon.
(2) Notwithstanding to provisions of sub-section (1), in case if sale of an investment project, the duties provided for in the said sub-section shall be paid, as the Investment Public Corporation may prescribe; on the condition of continued enjoyment, by such project, of the exemptions granted thereto under the provisions of the Investment (Encouragement) Act, 1990.
(3) Whoever intends to dispose of the goods mentioned in sub-section (1), shall, before the sale, furnish the Director with the particulars thereof, and shall, on demand, pay the duties due thereon, as well.
(4) Whoever contravenes the provisions of this section shall be punished with fine not exceeding five hundred pounds, or with imprisonment for a term not exceeding two years.