Presidential Decree on Customs Files
Syrian President Ahmad al-Sharaa signed Decree 117 of 2026 on 17 May 2026, ordering the waiver of fines on a broad range of customs violations defined in the country's Customs Law 38 of 2006. The text was published the same day on the Syrian presidency's official channels and is in force from the date of issuance.
The decree covers offenses listed in Articles 253 through 278 of the existing customs code, the section of the law that governs customs violations. The General Authority for Border Crossings and Customs is tasked with drafting the implementing legislation and issuing executive instructions.
Two Tracks for Settlement
Article 1 waives the fines attached to such violations on condition that the importer settles the underlying customs duties, fees, and other taxes due on the goods. The state collects those revenues without the fines that ordinarily accompany a customs violation file.
Article 2 goes further for goods that escaped seizure, exempting them from fines as well as from all duties, fees, and taxes. Article 3 directs that any sums collected under the decree flow to the general treasury.
Six-Month Window and Cutoff Date
Eligibility is restricted to violations committed before 8 December 2024. Settlements must be concluded within six months of the decree's effective date, with the exception of cases falling under Article 2, which carry no time limit.
Seized goods and transport vehicles are to be returned to their owners after settlement, free of the standard forfeiture-substitute fine. Where the goods have already been sold, destroyed, or stolen, owners have no right of recourse against the customs administration.
Central Bank Penalties Waived
Article 5 of the decree extends the relief beyond the customs system itself by canceling the Central Bank of Syria fine that normally attaches to settled customs cases.
What the Decree Excludes
Customs offenses linked to narcotics, as enumerated in annexes 1 and 2 of the Settlement Guidelines issued by Decision 1/J of 2 January 2024, are excluded from the amnesty. Violations that have already produced final court judgments before the decree's issuance, and cases already settled under prior procedures, are also outside its scope.