Law No. 10 of 2010 regarding Customs.

This Law consisting of 227 articles divided into 9 Parts aims to (i) outline regulations and procedures related to customs activities within the country; (ii) facilitate trade while ensuring compliance with both national laws and international standards, emphasizing the importance of transparency, efficiency, and accountability in customs procedures to promote economic development and protect the country's interests. The Law encompasses a wide range of topics including import and export duties, customs clearance procedures, penalties for violations, and the establishment of customs offices. Key elements include the classification of goods for customs purposes, valuation methods for determining duties, and the role of customs officials in enforcing regulations. It also addresses issues such as smuggling, fraud, and the protection of intellectual property rights through customs measures (i.e. Article 131 prohibits the entry of goods into customs warehouses for reasons including protection of ethics, public order, public security, health, and safety of people and animals, environmental and plant protection, national heritage, intellectual property rights, signs of corruption, and the need for specialized storage facilities).
The 9 Parts of the Law are entitled as follows (1) Definitions and General Provisions; (2) Customs Work Regulation; (3) Customs Procedures, concerning the import, export, customs declaration, and provisions concerning travelers; (4) Special Customs Regulations; (5) Customs Exemptions; (6) Service Fees; (7) Customs Violations; (8) Sale of Goods; (9) Final Provisions.