New Customs Framework
Syrian President Ahmad al-Sharaa has issued Decree 109, enacting a general customs law of 264 articles that replaces Law 38 and Law 37 of 2006 along with their amendments. A companion Decree 110 adopts a harmonized tariff schedule that takes effect at the beginning of June 2026.
Institutional Setup
The new framework places the General Administration of Customs at the centre of the regime, consolidating tariff procedures, cargo clearance, and anti-smuggling enforcement under one statute. It also establishes an Academy for Customs Sciences to train and qualify customs personnel.
Discipline for customs employees is overseen by a committee chaired by a chief prosecutor, with a judge of at least district-court rank and a Customs Administration representative no lower than director rank. Criminal prosecution of customs staff for duty-related offences is referred to military courts.
Smuggling Penalties
Penalties are graduated by category of goods. Prohibited goods carry fines of six to eight times their declared value. Restricted goods are penalized at three to four times their value plus due duties, while taxable goods face fines of four to five times the duties owed, with a minimum of 1.5 times the goods' value. Non-taxable goods draw fines of 50,000 to 100,000 Syrian pounds (SYP).
The customs police arm operates in uniform with rank insignia and is authorised to bear arms while on duty. Officer recruitment from the armed services is permitted at a minimum rank of First Lieutenant, in coordination with the Defence or Interior Ministry.
Revenue Allocation
Confiscation revenues and customs fines are split 60 percent to the general state treasury and 40 percent to a shared fund distributed among inspectors, supervisors, informants who help uncover violations, and anti-smuggling operations. Fines of 50,000 Syrian pounds (SYP) or below flow entirely into that shared fund.
Tariff Calendar
The harmonized tariff schedule under Decree 110 becomes binding on 1 June 2026, within two weeks of the new customs law's promulgation on 18 May 2026. Importers, customs brokers, and freight handlers will need to align documentation, classification, and duty calculations with the new schedule before that date.