المنازعات المتعلقة بتحصيل الغرامات الجمركية

Abstract EN

The main objective of customs law is to protect the customs rights.

The latter codifies procedures that aims to fortify and collect the customs taxes at the lowest cost, quickly, and effectively.

Meanwhile, these measures protect the rights of the public treasury resources too.

On the contrary, the legislator has established rules for regulating customs disputes which result from breaching the rules of collecting customs levy.

These rules aim to enable customs administration to defend its rights.

Besides confiscation, customs fine is considered one of the most important customs right as financial penalties for customs crimes which result from the breach of the legislation and regulation that the customs administration applies.

However, the customs administration of litigation does not preclude it from following strict rules and procedures to claim this right.

Therefore, in order not to be challenged with the offender in these procedures and not to miss or denied the opportunity to recover their rights, administration who are in charge of collecting those fines are obliged to manipulate and master perfectly those procedures.