Customs Reconciliation in the Jordanian Customs Law: An Analytical Study in the Jordanian Customs Law: Customs Reconciliation in the Jordanian Customs Law: An Analytical Study in the Jordanian Customs Law

Abstract

Customs reconciliation is a procedure within the competence of the customs administration, which the Jordanian legislator placed within the reach of the perpetrator of the customs crime, in order for the latter to request the customs administration to settle the customs dispute amicably without resorting to the judiciary. Very important, but there is a big problem about determining the true adaptation of this reconciliation, as there are those who consider it a contract, and there are those who consider it a penalty, and each group has arguments and evidence that reinforce its point of view.

Key words: conciliatory settlement, administrative character, compliance, national economy.