Document Type : Original Article
Authors
1
Head of the Legal Department of the Customs Supervision of Kurdistan Province
2
Assistant Professor, Department of Law, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran (Corresponding Author)
Abstract
Review :In the procedure of their and transit،by submission of the declaration to the
customs of entry, the passerby is obliged to exit the goods through the customs of exit within the appropriate period of time specified in the transit license, according to the paragraph ح of Article 1.However, in the case of transit cargos that fall under the Tier Convention, there is no need to submit a declaration and deposit a guarantee at the customs of entry. And from the time of arrival at the customs of origin to the customs of exit or destination, There are a few challenges presented with declaration of receipt, settlement of guarantee, movement of goods, deficit and surplus, tariff determination, and allocation of guarantee, control tools, collection of guarantee, return, confiscation and settlement of guarantee, Weakness of the system of customs, existence of multiple trustees, conflict and and contradiction of the laws and regulations, etc, And the existing challenges require that in this article in a descriptive, analytical, and documentary manner, we examine the legal challenges, identify social harms and introduce an appropriate solution in the matter of transit.
Keywords
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