Customs Law No. 20 of 1998, as amended

What does it cover?

All goods entering or leaving Jordan are subject to customs control, and the set duties and taxes are collected unless exempt.

Customs declaration

A declaration describing the goods, their value and origin is submitted, and duties are calculated on that basis.

Sales tax on imports

General sales tax is collected on import in addition to customs duties, and registrants can later deduct it under the sales tax law.

Special regimes

Such as temporary admission, bonded warehouses and free zones, which allow duties to be deferred or exempted under conditions.