Based on the authority vested in me according to the provisions of Article (50) of the General Sales Tax Law No. (6) for the year 1994, as amended, the following Instructions are to be followed:

 

First:           In order to export goods outside the Kingdom and to the duty free estates, zones and shops, the following conditions shall be met:

a)          A customs declaration of the goods to be exported shall be duly prepared and an  invoice of three copies as  minimum shall be attached therewith. 

b)         The Customs Center shall make the necessary checks of the contents of the invoice against the relevant customs declaration, certify the copy of invoice, affix the number and date of the declaration on the invoice which is to be  stamped  by the Customs Center.

c)     The exporter should retain a copy of the invoice referred to under paragraph (b) above together with a copy of the customs declaration produced and endorsed pursuant to the customs proceedings for the purposes of post audit.

d)          In case where the exporter is non-registered the proceedings mentioned above should be followed in addition to the proceedings mentioned under Instructions No. (4) concerning the deduction or refund of the tax.

 

Second:      In order to export the goods to Aqaba Special Economic Zone, it is a proviso that:

a)         The Instructions mentioned under part one above should be followed when the cost of the exported goods exceeds ten thousand Dinars whether or not the exporter is   registered for sales tax.

b)         In case where the cost of the goods is not greater than ten thousand Dinars, the following proceedings shall be followed:

 

1.   The exporter shall produce a detailed invoice showing therein the cost and quantity of every exported item.

2.   The Customs Center shall make the necessary checks and inspections of the goods to be exported against the contents of the invoice and ascertain their exit, and thence approve the invoices of export if they are found to be matching, as well as affix the phrase “Seen upon exiting” by the competent customs employee.

 

Third:     Notwithstanding the provisions mentioned above, the goods leaving in possession of the passengers, or those

              shipped abroad with a value not exceeding (500) JDs, may be exported without the need to produce a

              customs declaration, provided that exportation be proved in a way satisfactory to the Department. 

 

Fourth :   with a value not exceeding a thousand dinar, exportation may be made through Jordan Export Development

              Commercial Corporation or by way of Express mail or to the free zones without the need to produce a

              customs declaration. In such a case it shall be sufficient to make out a triplicate invoice, or a bill a lading,

              stamped by the customs officer  to substantiate exportation. However, when exportation is of value exceeding

              a thousand JDs, it shall be made through the relevant transfer statement certified for this purpose.    

 

Fifth:           In order to export services outside the Kingdom, it is a proviso that :

a)                   The beneficiary from this service should be a foreigner or a Jordanian who is none resident in the kingdom,

b)                   The place where the service is received should be outside the kingdom,

c)                   The service supplier should produce a contract substantiating the exportation of the service.

d)                   The exporter should substantiate that the cost of this service has been transferred to the Kingdom .

 

Sixth            In order to export services to the Special Economic Zone, it is a proviso that: 

a)                   The person who is importing the service should be a corporation registered in the Special Economic Zone /Aqaba.

b)                   The supplier should produce a service supply contract signed by both parties, the supplier, and the purchaser located in the Special Economic Zone.

c)                   The supplier should produce an invoice showing therein the type and nature of the service supplied, as well as the name of the purchaser of this service.

 

Seventh:    In order to export the service to the free estates, zones and duty free shops, it is a proviso that:

a)                   The service should be provided to a person who is licensed to practice his business activity within the free estates, zones and duty free shops.

b)                   This service should be intended for the sole purpose of exercising this activity.

c)                   The supplier should produce a service supply contract signed by both parties, the supplier and the purchaser of the exported service.

d)                   He should produce an invoice showing therein the type and nature of the service supplied, as well as the name of the purchaser of this service.

 

Eighth:       Instructions No. (5) for the year 2001 concerning export shall be hereby repealed.

 

Ninth:        These Instructions shall be put into operation as of the date of publication thereof in the Official Gazette.

 

Minister of Finance