Damascus, May 17 (SANA) President Ahmad al-Sharaa issued Decree No. 117 of 2026, granting exemptions from customs-related fines and penalties for specified violations under the Customs Law No. 38 of 2006 and its amendments.
According to the decree, customs violations stipulated in Articles 253 through 278 of the Customs Law are exempted from all imposed fines when settlements are completed after payment of customs duties, fees and other taxes arising from the violations.
The decree states that violations related to seized goods are exempted from customs duties, fees, taxes and fines imposed under the Customs Law governing seized merchandise.
Under Article 3, customs duties, fees and other collected taxes resulting from settlements are to be transferred to the state treasury account.
The decree requires beneficiaries to meet several conditions, including that the violations covered under Articles 1 and 2 must have occurred before Dec. 8, 2024.
It also stipulates that settlements and payment of due customs duties, fees and taxes must be completed within six months from the date the decree enters into force. The six-month condition does not apply to violations concerning seized goods.
Article 5 exempts violations settled under the decree from penalties imposed by the Central Bank of Syria.
The decree further provides for the release of confiscated goods and transport vehicles to their owners after settlement procedures are completed in accordance with Article 1. It exempts the releasing authority from liability related to goods previously sold, damaged or lost before the decree’s issuance.
The decree excludes crimes and customs violations linked to narcotics cases listed in the settlement guide issued under Resolution No. 21/H dated Dec. 1, 2024.
It also excludes customs violations already subject to final judicial rulings before the decree’s issuance, as well as violations that had already undergone settlement procedures prior to the decree’s publication.
The General Authority for Borders and Customs is tasked with preparing the necessary legislative framework and issuing executive instructions for implementing the decree.
Earlier Sunday, President al-Sharaa issued decree No. 107 of 2026 restructuring the National Import and Export Committee.
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