Judicial principles and studies
Customs — Cash Deposit or Guarantee as Condition for Admissibility of Claim
Article 231(b) of the Customs Law requires a cash deposit or bank guarantee equal to 25% of the amounts claimed (including fees and fines), or the amount acknowledged by the claimant, as a condition for a claim to be heard in customs courts.
Updated: 10 September 2026
Prepared and reviewed by: Ashraf Al-Khawaja
Subject
Article 231(b) of the Customs Law provides — using the phrase "despite any other law" — that a claimant must place a cash security or obtain a bank guarantee equal to 25% of the amounts claimed, including fees and fines, or the amount acknowledged by the claimant, whichever is greater, for a claim to be admissible in customs courts.
Summary
Providing the deposit or guarantee is a condition of admissibility; failure to do so results in the claim being dismissed on procedural grounds. This principle is drawn from the cited cassation decision and is reflected in a subsequent distinction relating to a public authority's customs rights.
Practical significance
The procedural requirement means claimants before customs courts must secure the specified deposit or guarantee to avoid formal dismissal of their case. This content is a general educational summary and does not constitute a judicial text or legal advice.
Sources and references
Verify the official text and latest amendments before relying on this material professionally.