Import Stamp Duties Schedule: Applying Fees to Contracts and Transactions

Subject

This summary outlines the scope of Article (1/First/A) of the schedule attached to the Import Stamp Duties Law No. (1/2001), which lists contracts and other transactions liable to stamp duties and states that duties fall due upon execution, registration, or submission to a ministry, governmental department, public institution, Greater Amman Municipality, municipality, joint services council, or public shareholding company. It also addresses whether "registration" should be understood as recording the agreement in a company's accounts or submitting it to the income tax department for deduction purposes. ## Summary The points stress the need to determine the legislator's intent regarding "registration" before concluding a transaction's liability for duties, and to verify—under Article (3/B) of the collection instructions—whether additional works lie outside the agreement. An appellate court must explain the legal basis for imposing the duty and the amount, specify the tax period, and may exercise the powers provided in Articles (100 and 185) of the Civil Procedure Law and order accounting expert examination if necessary. This is an educational summary and does not constitute judicial text or legal advice. ## Practical significance Parties and competent authorities should examine the form and timing of registration and supporting documents prior to calculating import stamp duties, and rely on accounting expertise to determine amounts and the applicable tax period where appropriate.