The New Customs Law No.207 of 2020 was issued, and among the most important features of it are the following:

• The law added to the places that judicial police officers have the right to enter the headquarters of exporters and natural and legal persons related to customs operations, including those located in economic zones of a special nature and free zones.
• Increasing the period of commitment to keep papers and documents to five years instead of three years previously, and in the subsequent review, it is permissible (in addition to reviewing the documents) to review the goods themselves, if any.
• Taxes and fees due may be recalculated.
• Fees have been imposed for services for the single window, prior inquiry, work outside official working hours or outside the customs office, and any other actual services provided by the Authority.
• Customs exemptions have become part of the articles of the Customs Law and not a separate law.
• The previous letter of guarantee was canceled before the recent amendments to the value of the customs tax, and it became a condition for exemption that the importer deposited with the Authority a guarantee of other various taxes and fees, and that the re-export takes place within one and a half years from the date of release, and it may be extended for periods exceeding one year.
• In the temporary release, the text has not yet specified the customs tax rates for machinery, equipment, devices and containers.
• Shipping lists – The text obliges the captain or agent of Al-Malhi to register in the manifest all the goods transported by sea and to sign this list, and if the goods are prohibited items, they must be recorded in the list with their real names, and the carrier or agent must ensure the identity and name of the recipient of the goods before shipment, and the recipient's acceptance of shipment, and the carrier or agent is obligated to re-ship the prohibited goods in the event that the data provided by him is incorrect and the person concerned does not progress to complete Customs procedures, if the carrier or agent does not return the shipment, it shall be executed at his expense under the supervision of the Authority.
• Pre-clearance – The law allows the importer or agent to take pre-customs clearance procedures and pay the taxes and fees estimated initially before the arrival of the goods to the territory of the republican customs tariff, and that the final settlement is made after the arrival of the goods in accordance with the window at the time of release.
• The Authority may inspect the goods to match them with the explanations contained in the statement and may inspect all or part of the goods or not inspect them.
• In the event of a dispute between the Authority and the person concerned, the text did not specify the mechanism for selecting the chairman of the arbitration committee, and we have previously suggested that this be by agreement between the arbitrators of the person concerned and the Authority.
• With regard to the penalty for smuggling, there is a double fine and penalty, a conflict in the periods of imprisonment and the restriction of freedoms.
• What is collected from fines and compensation shall be in favor of the Authority, and the goods - the object of the crime - and the means of transport, tools and materials used in smuggling shall ensure the payment of fines and compensation in the event of the occurrence of the crime from its owner or representative, and it would have been better that the collection of fines be for the benefit of the State Treasury until it is deliberately done with those dealing with the Authority to increase the proceeds of the its income to be disbursed as rewards to its employees. 

Recommendations Related to the New Law:

• The law must clearly define what is meant by a container.
• It is not permissible to enter the premises of shipping companies without prior judicial authorization because this article gives customs officers unlimited powers.
• Reduce the period of commitment to papers and documents.
• Not Recalculating the taxes and fees due.
• Cancellation of special fees for single window services, as this fee contradicts with the Investment Law, which stipulates that no administrative authority may issue general regulatory decisions that add financial or procedural burdens related to the establishment or operation of projects subject to the provisions of this law, or impose fees or fees for services on them or amend them, except after taking the opinion of the Authority's Board of Directors and the approval of the Council of Ministers.
• Determining the customs rate on machinery and equipment.
• The legal text should specify the mechanism for selecting the arbitration committee in the event of a dispute.
• Elimination of double fines and penalties.