Customs Duties in Yemeni Law: A Comparative Study

Abstract

Taxes have always been, and continue to be, among the most critical resources for nations, particularly customs duties. In fact, some countries rely primarily on taxes due to the scarcity of their other resources. Since its inception, taxation in its various forms has been inherently linked to the existence of the state, which imposes tax obligations on taxpayers and determines the exact amounts they must pay. In this study, the researcher will focus on the types of customs duties under the Yemeni Customs Law No. (4) of 1990 and its amendments, while comparing these types with the provisions of selected contemporary legislation. First: Significance of the Research
The significance of this study stems from several key aspects:

1. Shedding light on and analyzing the types of customs duties in Yemen.
2. Comparing the prescribed types of customs duties in Yemen with other modern legislation to identify what the Yemeni legislator adopted and what it omitted.
3. Examining the alignment of the current Yemeni customs legislation in comparison with other contemporary customs laws.

Second: Research Objectives
The objectives of this study are summarized in the following points:

1. Providing a clear definition of the concept of customs duties and their types.
2. Identifying the types of customs duties included in the Yemeni customs legislation.
3. Examining these types and comparing them with the contemporary legislations of other countries.