Customs duties

Normal rates and notification requirements

Where are normal customs duty rates for your jurisdiction listed? Is there an exemption for low-value shipments, if so, at what level? Is there a binding tariff information system or similar in place? Are there prior notification requirements for imports?

Customs duty rates are listed in the Harmonized Tariff Schedule published annually in the Official Gazette at the outset of each year. Also, modifications of tariff rates are published regularly in the same Gazette. The complete tariff schedule can be found at the Customs Directorate’s website: www.customs.gov.jo.

Normally under Jordanian customs law only non-commercial shipments of foodstuff, children’s toys, footwear and apparel that are valued at or below a monthly threshold of US$140.80 (per individual) are excluded from the requirement to provide a certificate of origin, and hence exempted from customs duties and taxes. Low-valued commercial shipments are not excluded under the customs law.

The Customs Directorate has an information system for Jordanian companies to assess the tariff classification of products, which can be accessed at www.customs.gov.jo/ar/e_services.aspx (currently in Arabic, as the English version is under construction). The information system, however, is not binding.

Certain types of imports are subject to non-automatic licensing under Imports and Exports Law No. 21 of 2001 for reasons of protection of health, safety, the environment, national security, public order and morals, and the conservation of natural resources. Importers of products subject to non-automatic licensing are required to obtain prior approvals from certain governmental agencies to obtain an import licence from the Ministry of Industry, Trade and Supply. Non-automatic licences are issued within 15 working days of submission of documents. The licensee has the right to import the quantity specified in the licence during the period of its validity. The web portal for inquiring about prior approvals is http://e-service.mit.gov.jo:8888/E-Services/faces/administration/maintainInstituteAims.jsp.

Special rates and preferential treatment

Where are special tariff rates, such as under free trade agreements or preferential tariffs, and countries that are given preference listed?

All tariff rates, whether preferential or normal, are listed on the Customs Directorate’s website at https://services.customs.gov.jo/JCcits/sections.aspx. The system also lists countries enjoying tariff preferential treatment. The system is in Arabic and the English version is under construction.

How can GSP treatment for a product be obtained or removed?

Jordan does not participate in the Global System of Trade Preferences (GSTP). Jordan receives trade preferences under the Generalized System of Preferences schemes of Japan, New Zealand, Belarus, Kazakhstan, Australia and the Russian Federation. Also, Jordan has established Qualified Industrial Zones (QIZs) under the Jordan-US Free Trade Agreement where most QIZ factories export their products to the US with preferential trade preferences.

To obtain GSP treatment for a certain product, importers should apply to the Industrial Development Directorate (IDD) at the Ministry of Industry, Trade and Supply by completing a form provided by the IDD for this purpose.

Is there a duty suspension regime in place? How can duty suspension be obtained?

Duty suspension is possible under Jordanian Customs Law No. 20 of 1998, as it can be requested for temporary admission imports, imports destined for free trade zones and raw materials imported to manufacture products in Jordan for exportation purposes. Duty suspension can be obtained by applying to the Customs Directorate, provided the applicant provides a bank guarantee or cash guarantee as required by article 88 of the Customs Law.

Challenge

Where can customs decisions be challenged in your jurisdiction? What are the procedures?

Under article 80 of the Customs Law, affected parties may file administrative appeals of decisions pertaining to the value of the goods, their origin, their standards or their tariff classification to a dispute settlement committee appointed by the Minister within the Customs Directorate. The committee reviews the dispute and then recommends proper measures to the Customs General Director. The decisions of the General Director can be appealed to the Customs Court of First Instance within 30 days from date of notification of the decision.

As for judicial appeals, affected parties may challenge any customs decision by filing a lawsuit before the Customs Court of First Instance. The Customs Court has jurisdiction to review any violation of the rules of customs law, free trade agreements, standards and metrology law, investment law and sales tax law.

The judgments of the Customs Court of First Instance can be appealed to the Customs Appellate Court. The judgments of the Customs Appellate Court can be appealed to the Cassation Court.