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واﻟﻤﺤﺎﺴﺒﺔ واﻟﺘﺠﺎرة.
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English Arabic
A
A/C Account ﺤﺴﺎب ﺤﺴﺎب
A/D After Date ﺘﺎرﻴﺦ ﻻﺤق ﺘﺎرﻴﺦ ﻻﺤق
AAR Against all risks ﻀد ﺠﻤﻴﻊ اﻟﻤﺨﺎطر ﻀد ﺠﻤﻴﻊ اﻟﻤﺨﺎطر
A physical or economic condition where the ظــرف ﻤــﺎدي أو اﻗﺘﺼــﺎدي ﺤﻴــث ﺘﻛــون ﻓﻴــﻪ اﻟﻛﻤﻴــﺔ اﻟﻤﺘــوﻓرة ﻤــن
quantity available of a resource exceeds the
Abundance ﻤورد ﻤﻌﻴن أﻛﺜر ﻤن اﻟﻛﻤﻴﺔ اﻟﻤطﻠوﺒﺔ ﻓﻲ ﻏﻴﺎب ﻨظﺎم اﻟﺘﻘﻨﻴن اﻟوﻓرة
quantity desired in the absence of a rationing
system.
The accelerator theory suggests the level of net ﻨظرﻴــﺔ اﻟﻤﺴــﺎرع ﺘﺸــﻴر إﻟــﻰ أن ﻤﺴــﺘوى ﺼــﺎﻓﻲ اﻻﺴــﺘﺜﻤﺎرات ﻴﺤــدد
investment is determined by the rate of change
of national income. If national income is ٕواذا ارﺘﻔﻊ اﻟدﺨﻝ اﻟﻘوﻤﻲ ﺒﻤﻌدﻝ ﻤﺘزاﻴد.ﺒﻨﺴﺒﺔ ﺘﻐﻴر اﻟدﺨﻝ اﻟﻘوﻤﻲ
growing at an increasing rate then net ﻋﻨ ــدﻫﺎ ﺴ ــﺘﻨﻤو اﻻﺴ ــﺘﺜﻤﺎرات اﻟﺼ ــﺎﻓﻴﺔ أﻴﻀـ ـﺎً وﻟﻛ ــن ﻋﻨ ــدﻤﺎ ﻴﺘﺒﺎط ــﺄ
Accelerator investment will also grow, but when the rate of اﻟﻤﺴﺎرع
ﺴــﻴﻛون ﻫﻨــﺎك.ﻤﻌــدﻝ اﻟﻨﻤــو ﺘــﻨﺨﻔض ﻗﻴﻤــﺔ اﻻﺴــﺘﺜﻤﺎرات اﻟﺼــﺎﻓﻴﺔ
growth slows net investment will fall. There will
be an interaction between the multiplier and the ﺘﻔﺎﻋــﻝ ﺒــﻴن اﻟﻤﻀــﺎﻋف واﻟﻤﺴــﺎرع ﻗــد ﻴــؤدي إﻟــﻰ ﺘﻘﻠﺒــﺎت أﻛﺒــر ﻓــﻲ
accelerator that may cause larger fluctuations in .اﻟدورة اﻟﺘﺠﺎرﻴﺔ
the trade cycle.
When a Bill of Exchange is presented to the ﻻ ﻴﺘﺤﻤــﻝ أﻴــﺔ ﻤﺴــؤوﻟﻴﺔ،ﻋﻨــد ﺘﻘــدﻴم ﻛﻤﺒﻴﺎﻟــﺔ إﻟــﻰ اﻟﻤﺴــﺤوب ﻋﻠﻴــﻪ
drawee, he incurs no liability until he accepts it,
وﻴﺠـب. وﺘﺼـﺒﺢ ﻤﻠزﻤـﺔ ﻓﻘـط ﺒﻌـد ﻗﺒـوﻝ اﻟﻤﺸـﺘري ﻟﻬـﺎ،ﻟﺤﻴن ﻗﺒوﻟﻬـﺎ
Acceptance and it becomes binding only after acceptance by اﻟﻘﺒوﻝ
the purchaser. Such acceptance must be written ﻛﺘﺎﺒ ــﺔ ذﻟ ــك اﻟﻘﺒ ــوﻝ ﻋﻠ ــﻰ اﻟﻛﻤﺒﻴﺎﻟ ــﺔ وﺘوﻗﻴﻌ ــﻪ ﻤ ــن ﻗﺒ ــﻝ اﻟﻤﺴ ــﺤوب
on the Bill and signed by the drawee.
.ﻋﻠﻴﻪ
This is a method of payment in international ﺘﺤ ــﺘﻔظ اﻟﻤؤﺴﺴ ــﺎت.ﻫ ــذﻩ ﻫ ــﻲ طرﻴﻘ ــﺔ ﻟﻠ ــدﻓﻊ ﻓ ــﻲ اﻟﺘﺠ ــﺎرة اﻟدوﻟﻴ ــﺔ
trade. Accepting Houses maintain agents in the
Acceptance Credit اﻟﻤﺎﻟﻴــﺔ ﻟﻘﺒــوﻝ اﻟﺴــﻨدات ﺒــوﻛﻼء ﻓــﻲ اﻟﻤ ارﻛــز اﻟﺘﺠﺎرﻴــﺔ اﻟرﺌﻴﺴــﻴﺔ ﻓــﻲ اﻋﺘﻤﺎد ﻟﻘﺒوﻝ اﻟﻛﻤﺒﻴﺎﻻت
chief commercial centres of the world, their
business being to make them-selves acquainted
with the credit-worthiness of foreign traders. If, ﻛﺎﻓ ــﺔ أﻨﺤ ــﺎء اﻟﻌ ــﺎﻟم .وﺘﺘﻤﺜ ــﻝ ﻤﻬ ــﺎﻤﻬم ﻓ ــﻲ اﻟﺘﻌ ــرف ﻋﻠ ــﻰ اﻟﻤ ــﻼءة
for example, the credit standing of an Argentine
import merchant is regarded as satisfactory the اﻻﺌﺘﻤﺎﻨﻴﺔ ﻟﻠﺘﺠﺎر اﻷﺠﺎﻨب .وﻋﻠﻰ ﺴـﺒﻴﻝ اﻟﻤﺜـﺎﻝ إذا اﻋﺘﺒـر اﻟﻤوﻗـف
Accepting House will open an acceptance credit اﻻﺌﺘﻤﺎﻨﻲ ﻟﺘﺎﺠر اﺴﺘﻴراد أرﺠﻨﺘﻴﻨﻲ ﻤرﻀﻴﺎً ،ﺴﺘﻔﺘﺢ اﻟﻤؤﺴﺴﺔ اﻟﻤﺎﻟﻴﺔ
for him in London. A purchase from a British
ﻟﻘﺒــوﻝ اﻟﺴــﻨدات ﻟــﻪ اﻋﺘﻤــﺎداً ﻟﻘﺒــوﻝ اﻟﻛﻤﺒﻴــﺎﻻت ﻓــﻲ ﻟﻨــدن .وﻤــن ﺜــم
exporter will then be financed by a bill drawn on
the Accepting House, and such a bill will be ﻓ ــﺈن اﻟﺸـ ـراء ﻤ ــن ﻤﺼ ــدر ﺒرﻴط ــﺎﻨﻲ ﺴ ــﻴﺘم ﺘﻤوﻴﻠ ــﻪ ﺒﻤوﺠ ــب ﻛﻤﺒﻴﺎﻟ ــﺔ
easily discounted in the London money and ﻤﺴــﺤوﺒﺔ ﻋﻠــﻰ اﻟﻤؤﺴﺴــﺔ اﻟﻤﺎﻟﻴــﺔ ﻟﻘﺒــوﻝ اﻟﺴــﻨدات ،وﻴــﺘم ﺨﺼــم ﺘﻠــك
discount market.
اﻟﻛﻤﺒﻴﺎﻟﺔ ﺒﺴﻬوﻟﺔ ﻓﻲ ﺴوق اﻟﻤﺎﻝ واﻟﺨﺼم ﻓﻲ ﻟﻨدن.
When a Bill of Exchange has been dishonoured ﻋﻨ ــد ﻋ ــدم اﻟوﻓ ــﺎء ﺒﻛﻤﺒﻴﺎﻟ ــﺔ ﻴﺠ ــوز ﻗﺒوﻟﻬ ــﺎ ﻤ ــن ﺸ ــﺨص ﻟﻴﺴ ــت ﻟ ــﻪ
it may be accepted by someone who has no
Acceptance For interest in the bill in order to safeguard the good ﻤﺼﻠﺤﺔ ﻓﻲ اﻟﻛﻤﺒﻴﺎﻟﺔ وذﻟك ﺒﻬـدف اﻟﺤﻔـﺎظ ﻋﻠـﻰ ﺴـﻤﻌﺔ اﻟﻤﺴـﺤوب ﻗﺒوﻝ اﻟﺴﻨد ﻟﻤﺼﻠﺤﺔ
Honour name of the drawee. This is known as ﻋﻠﻴــﻪ .وﻫــذا ﻤــﺎ ﻴﺴــﻤﻰ ﻗﺒــوﻝ اﻟﺴــﻨد ﻟﻤﺼــﻠﺤﺔ اﻟﻐﻴــر أو ﺒﺎﻟواﺴــطﺔ اﻟﻐﻴر
Acceptance for Honour.
)ﻗﺒوﻝ ﺘﺸرﻴف(.
Accrual basis means a basis of accounting under أﺴــﺎس اﻻﺴــﺘﺤﻘﺎق ﻴﻌﻨــﻲ أﺴــﺎس ﻤﺤﺎﺴــﺒﻲ ﺘﻘﻴــد ﺒﻤوﺠﺒــﻪ اﻟﻤﻌــﺎﻤﻼت
which transactions and other events are
recognized when they occur (and not only when واﻟوﻗﺎﺌﻊ اﻷﺨرى ﻋﻨد ﺤدوﺜﻬﺎ )وﻟﻴس ﻓﻘط ﻋﻨد اﺴﺘﻼم أو دﻓﻊ اﻟﻨﻘد
cash or its equivalent is received or paid). أو ﻤــﺎ ﻴﻌﺎدﻟــﻪ( .وﺒﺎﻟﺘــﺎﻟﻲ ﺘﺴــﺠﻝ اﻟﻤﻌــﺎﻤﻼت واﻟوﻗــﺎﺌﻊ ﻓــﻲ اﻟــدﻓﺎﺘر
Therefore, the transactions and events are
اﻟﻤﺤﺎﺴﺒﻴﺔ وﻴﺘم اﻹﻗرار ﺒﻬﺎ ﻓﻲ اﻟﺒﻴﺎﻨﺎت اﻟﻤﺎﻟﻴﺔ ﻟﻠﻔﺘرات اﻟﺘﻲ ﺘﺘﻌﻠق
Accrual basis recorded in the accounting records and أﺴﺎس اﻻﺴﺘﺤﻘﺎق
recognized in the financial statements of the ﺒﻬﺎ .أﻤﺎ اﻟﻌﻨﺎﺼر اﻟﺘﻲ ﻴﺘم اﻹﻗرار ﺒﻬﺎ ﺒﻤوﺠب اﻷﺴﺎس اﻟﻤﺤﺎﺴﺒﻲ
periods to which they relate. The elements ﻟﻼﺴــﺘﺤﻘﺎق ﻓﻬــﻲ اﻷﺼــوﻝ ،اﻟﻤطﻠوﺒــﺎت ،ﺼــﺎﻓﻲ اﻷﺼــوﻝ/ﺤﻘ ــوق
recognized under accrual accounting are assets,
liabilities, net assets/equity, revenue and اﻟﻤﺴﺎﻫﻤﻴن ،اﻹﻴرادات واﻟﻨﻔﻘﺎت.
expenses.
ACN Air Consignment Note إﺸﻌﺎر ﺸﺤن ﺠوي إﺸﻌﺎر ﺸﺤن ﺠوي
Adaptive A theory of how people form their views about ﻨظرﻴــﺔ ﺤــوﻝ ﻗﻴــﺎم اﻷﺸــﺨﺎص ﺒﺘﻛــوﻴن أﻓﻛــﺎر ﻋــن اﻟﻤﺴــﺘﻘﺒﻝ .وﻫــﻲ ﺘوﻗﻌﺎت ﻗﺎﺒﻠﺔ ﻟﻠﺘﻛﻴف
expectations the future. It assumes they do so using past
trends and the errors in their own earlier ﺘﻔﺘرض ﺒﺄﻨﻬم ﻴﻘوﻤون ﺒـذﻟك ﺒﺎﺴـﺘﺨدام اﻷﻨﻤـﺎط اﻟﻤﺎﻀـﻴﺔ واﻷﺨطـﺎء
predictions.
ﻓﻲ ﺘوﻗﻌﺎﺘﻬم اﻟﺴﺎﺒﻘﺔ.
Under the Common Customs Law for the Arab "اﻹدارة" ﺘﻌﻨــﻲ إدارة اﻟﺠﻤــﺎرك وذﻟــك وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد
Administration States of the Gulf the term “the Administration اﻹدارة
“means the Customs Administration. ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means the procedure
laid down by national legislation under which اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻹﺠـ ـراء اﻟﻤﺘﺒ ــﻊ ﺒﻤوﺠ ــب اﻟﺘﺸـ ـرﻴﻌﺎت
the Customs are empowered to settle a Customs اﻟوطﻨﻴﺔ واﻟﺘﻲ ﺒﻤوﺠﺒﻬﺎ ﺘﺘﻤﺘﻊ اﻟﺠﻤﺎرك ﺒﺼﻼﺤﻴﺎت ﻟﺘﺴوﻴﺔ اﻟﺠﻨﺤﺔ
Administrative offence either by ruling thereon or by means of
Settlement of a إﻤﺎ ﺒﺈﺼدار ﺤﻛم ﺒﺸﺄﻨﻬﺎ أو ﺒواﺴطﺔ اﻟﺘوﺼﻝ إﻟﻰ ﺘﺴوﻴﺔ. اﻟﺘﺴوﻴﺔ اﻹدارﻴﺔ ﻟﺠﻨﺤﺔ
a compromise settlement.
Customs offence ﺠﻤرﻛﻴﺔ
Note: Administrative settlement of a Customs ﻤﻼﺤظﺔ :اﻟﺘﺴوﻴﺔ اﻹدارﻴﺔ ﻟﻠﺠﻨﺤﺔ اﻟﺠﻨﺎﺌﻴﺔ ﻴﺘﻨﺎوﻟﻬﺎ اﻟﻤﻠﺤق إﺘش2
offence is dealt with in Annex H.2 to the Kyoto
Convention of 1974 and Specific Annex H, ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﺴﻨﺔ 1974واﻟﻤﻠﺤق اﻟﺨﺎص إﺘش ،اﻟﻔﺼﻝ 1ﻤـن
Chapter 1 of the revised Kyoto Convention. اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Ad-valorem According to value طﺒﻘًﺎ ﻟﻠﻘﻴﻤﺔ طﺒﻘﺎً ﻟﻠﻘﻴﻤﺔ
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means any duties and
اﻟﻌﺎﻟﻤﻴـ ــﺔ ،ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة أي رﺴـ ــوم وﻀ ـ ـراﺌب ﺘﺤﺴـ ــب ﻋﻠـ ــﻰ
اﻟرﺴوم واﻟﻀراﺌب وﻓﻘﺎً
taxes which are calculated on the basis of value.
Ad-Valorem duties Apart from customs duty, VAT is another أﺴــﺎس اﻟﻘﻴﻤــﺔ .وﻋــدا ﻋــن اﻟرﺴــوم اﻟﺠﻤرﻛﻴــﺔ ﺘﻌﺘﺒــر ﻀ ـرﻴﺒﺔ اﻟﻘﻴﻤــﺔ
and taxes example of an ad-valorem tax that is used in ﻟﻠﻘﻴﻤﺔ
اﻟﻤﻀ ـ ــﺎﻓﺔ ﻤﺜ ـ ــﺎﻻً آﺨ ـ ــر ﻋﻠ ـ ــﻰ اﻟﻀـ ـ ـرﻴﺒﺔ اﻟﻤﺤﺘﺴ ـ ــﺒﺔ طﺒﻘـ ـ ـﺎً ﻟﻠﻘﻴﻤ ـ ــﺔ
many countries.
واﻟﻤﺴﺘﺨدﻤﺔ ﻓﻲ اﻟﻌدﻴد ﻤن اﻟدوﻝ.
It is intimation to a customer indicating certain ﻋﺒــﺎرة ﻋــن إﺸــﻌﺎر إﻟــﻰ اﻟﻌﻤﻴــﻝ ﻴﺤﺘــوي ﻋﻠــﻰ ﺘﻔﺎﺼــﻴﻝ ﻤﻌﻴﻨــﺔ ﻋــن
details about quantity, weight, packed in
Advice Note different cases/ packages of a consignment as اﻟﻛﻤﻴــﺔ/اﻟــوزن واﻟﻌﺒ ـوات/اﻟﺼــﻨﺎدﻴق اﻟﻤﺨﺘﻠﻔــﺔ ﻟﺸــﺤﻨﺔ ﻤﻌﻴﻨــﺔ واﻟــذي ﺴﻨد إﺸﻌﺎر
given by manufacturer/ supplier/ exporter. ﺘﻘدﻤﻪ اﻟﺸرﻛﺔ اﻟﻤﺼﻨﻌﺔ/اﻟﻤورد/اﻟﻤﺼدر.
time period. There is some dispute between اﻻﻗﺘﺼــﺎدي ﻓــﻲ ﻓﺘ ـرة زﻤﻨﻴــﺔ ﻤﻌﻴﻨــﺔ .وﻫﻨــﺎك ﺒﻌــض اﻻﺨــﺘﻼف ﺒــﻴن
Keynesians and Monetarists about what
determines the level of aggregate supply. ﻤؤﻴدي ﻨظرﻴﺔ ﻛﻴﻨز واﻟﻨظرﻴـﺔ اﻟﻨﻘدﻴـﺔ ﺒﺸـﺄن ﻤـﺎ اﻟـذي ﻴﺤـدد ﻤﺴـﺘوى
Keynesians argued that supply was determined اﻟﻌ ــرض اﻟﻛﻠ ــﻲ .وﻴﺠ ــﺎدﻝ اﻟﻛﻴﻨزﻴ ــون ﺒ ــﺄن اﻟﻌ ــرض ﻴﺤ ــددﻩ ﻤﺴ ــﺘوى
by the level of aggregate demand, while
اﻟطﻠ ــب اﻟﻛﻠ ــﻲ ﺒﻴﻨﻤ ــﺎ ﻴﺘﺒﻨ ــﻰ ﺨﺒـ ـراء اﻻﻗﺘﺼ ــﺎد اﻟﻛﻼﺴ ــﻴﻛﻴون ﻗ ــﺎﻨون
classical economists followed Say's Law which
argued that aggregate supply was determined by ﺴــﺎي ) (Sayاﻟــذي ﻤﻔــﺎدﻩ أن اﻟﻌــرض اﻟﻛﻠــﻲ ﺘﺤــددﻩ ﻋواﻤــﻝ ﺠﺎﻨــب
supply-side factors. اﻟﻌرض.
The aggregate supply curve shows the amount ﻴوﻀــﺢ ﻤﻨﺤﻨــﻰ اﻟﻌــرض اﻟﻛﻠــﻲ اﻟﻛﻤﻴــﺔ اﻟﺘــﻲ ﺴﺘﻌرﻀــﻬﺎ اﻟﻤؤﺴﺴــﺎت
that will be supplied by the firms in the
economy at each price level. There is a lot of اﻟﺘــﻲ ﺘﺸــﻛﻝ اﻟﻨﺸــﺎط اﻻﻗﺘﺼــﺎدي ﻋﻨــد ﻛــﻝ ﻤﺴــﺘوى ﻟﻠﺴــﻌر .وﻫﻨــﺎك
debate about the exact shape of the curve. Many اﻟﻛﺜﻴ ــر ﻤ ــن اﻟﺠـ ـداﻝ ﺤ ــوﻝ اﻟﺸ ــﻛﻝ اﻟ ــدﻗﻴق ﻟﻠﻤﻨﺤﻨ ــﻰ .ﺤﻴ ــث ﻴ ــذﻛر
Aggregate supply classical economists and Monetarists argue that
اﻟﻌدﻴــد ﻤــن ﺨﺒـراء اﻻﻗﺘﺼــﺎد اﻟﻛﻼﺴــﻴﻛﻴﻴن وﻤؤﻴــدي اﻟﻨظرﻴــﺔ اﻟﻨﻘدﻴــﺔ ﻤﻨﺤﻨﻰ اﻟﻌرض اﻟﻛﻠﻲ
curve the shape differs between the short-run and
long-run. In the short-run there may some أن اﻟﺸــﻛﻝ ﻴﺨﺘﻠــف ﻤــﺎ ﺒــﻴن اﻟﻤــدى اﻟﻘﺼــﻴر واﻟﺒﻌﻴــد .ﻓﻌﻠــﻰ اﻟﻤــدى
increase in output if demand increases, but in اﻟﻘﺼﻴر ﻗد ﺘﻛون ﻫﻨﺎك ﺒﻌـض اﻟزﻴـﺎدة ﻓـﻲ اﻟﻤﺨرﺠـﺎت "اﻹﻨﺘـﺎج" إذا
the long-run any increases in demand will be
inflationary. زاد اﻟطﻠب ،ﻟﻛن أي زﻴﺎدة ﻋﻠﻰ اﻟﻤدى اﻟﺒﻌﻴد ﺴﺘﻛون ﺘﻀﺨﻤﻴﺔ.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means a declaration
conforming to the provisions of Annex 9 to the اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة إﻋﻼﻨ ـﺎً ﻴﺘواﻓــق ﻤــﻊ أﺤﻛــﺎم اﻟﻤﻠﺤــق 9
Aircraft General Convention on International Civil Aviation, ﻻﺘﻔﺎﻗﻴﺔ اﻟطﻴران اﻟﻤدﻨﻲ اﻟدوﻟﻴﺔ ،ﺸـﻴﻛﺎﻏو .1944وﻴﻤﺜـﻝ اﻹﻋـﻼن اﻹﻋﻼن اﻟﻌﺎم ﺒﺎﻟﻨﺴﺒﺔ
Declaration Chicago 1944. The general declaration is the
اﻟﻌﺎم اﻟﻤﺴـﺘﻨد اﻷﺴﺎﺴـﻲ ﺒﺸـﺄن اﻟوﺼـوﻝ واﻟﻤﻐـﺎدرة وﻴـوﻓر ﻤﻌﻠوﻤـﺎت ﻟﻠطﺎﺌرات
basic document on arrival and departure
providing information concerning the aircraft ﺘﺘﻌﻠق ﺒﺎﻟطـﺎﺌرة ذاﺘﻬـﺎ وﻤﻌﻠوﻤـﺎت ﻤـوﺠزة ذات ﺼـﻠﺔ ﺒﻤﺴـﺎر اﻟرﺤﻠـﺔ،
itself and summary information relating to the اﻟطﺎﻗم ،اﻟرﻛﺎب واﻟﺼﺤﺔ.
itinerary, crew, passengers and health.
Shipping charge for air cargo. Usually charged أﺠرة ﺸﺤن اﻟﺒﻀﺎﺌﻊ ﺠواً.
Airfreight by the Airline companies on the basis of اﻟﺸﺤن اﻟﺠوي
measurement of the packages or volume or ﺘﺤﺘﺴﺒﻬﺎ ﺸرﻛﺎت اﻟﺨطوط اﻟﺠوﻴﺔ ﻋﺎدة ﻋﻠﻰ أﺴﺎس ﻗﻴﺎس اﻟﻌﺒوات
weight or value of the goods as reflected on the أو ﺤﺠم أو وزن أو ﻗﻴﻤﺔ اﻟﺒﻀﺎﺌﻊ وﻓﻘًﺎ ﻟوﺜﺎﺌق اﻟﺸﺤن اﻟﺠوي.
Airway Bills.
Normally it is charged from an international وﻫﻲ ﺘﺤﺴب ﻋﺎدة ﻤن اﻟﻤطـﺎر اﻟـدوﻟﻲ ﻟﻠدوﻟـﺔ اﻟﻤﺼـدرة إﻟـﻰ ﻤطـﺎر
Airport of the exporting country to the Airport
اﻟدوﻟـ ــﺔ اﻟﻤﺴـ ــﺘوردة .وﻫـ ــﻲ ﺘﺤﺴـ ــب ﺒﺼـ ــﻔﺘﻬﺎ ﺘﻤﺜـ ــﻝ ﺸـ ــﺤﻨﺎً ﻟﻤـ ــﺎ وراء
of the importing country. It is considered on the
same lines as overseas freight shown on the Bill اﻟﺒﺤﺎر ﻛﻤﺎ ﻫو ﻤوﻀﺢ ﻓﻲ وﺜﻴﻘﺔ اﻟﺸﺤن.
of Lading.
A document that fulfils virtually the same ﻫــﻲ وﺜﻴﻘــﺔ ﺘﻔــﻲ ﺒــﻨﻔس اﻟوظــﺎﺌف ﺒﺎﻟﻨﺴــﺒﺔ ﻟﻠﺸــﺤن اﻟﺠــوي ﻛﻤــﺎ ﻫــﻲ
Airway Bill functions for airfreight as the Bill of Lading وﺜﻴﻘﺔ اﻟﺸﺤن اﻟﺠوي
does for overseas freight. ﻛﻤﺎ ﻫﻲ وﺜﻴﻘﺔ اﻟﺸﺤن ﺒﺎﻟﻨﺴﺒﺔ ﻟﻠﺸﺤن ﻟﻤﺎ وراء اﻟﺒﺤﺎر.
Term is used in insurance policies which covers ﺘﺴـ ــﺘﺨدم ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة ﻓـ ــﻲ ﺒ ـ ـواﻟص اﻟﺘـ ــﺎﻤﻴن اﻟﺘـ ــﻲ ﺘﻐطـ ــﻲ ﺠﻤﻴـ ــﻊ
All Risks all risks of whatever may be the cause of ﺠﻤﻴﻊ اﻟﻤﺨﺎطر
damage or loss. اﻟﻤﺨﺎطر ﻤﻬﻤﺎ ﻛﺎن ﺴﺒب اﻷﻀرار أو اﻟﺨﺴﺎﺌر.
AN Advice Note ﺴﻨد إﺸﻌﺎر اﻟﻌرض اﻟﻛﻠﻲ
Since prices over a period of time tend to ﻨظـ ًار ﻷن اﻷﺴــﻌﺎر ﺘﺘﻘﻠــب ﻤــﻊ ﻤــرور اﻟــزﻤن ﻓﻬــذا ﻴــؤﺜر ﻋﻠــﻰ طﻠــب
fluctuate, this influences consumers' demand. If
it is thought that prices are likely to rise this اﻟﻤﺴــﺘﻬﻠﻛﻴنٕ .واذا ﻛــﺎن ﻴﻌﺘﻘــد أن ﻫﻨــﺎك اﺤﺘﻤــﺎﻝ ﻻرﺘﻔــﺎع اﻷﺴــﻌﺎر،
tends to increase demand, but if prices' are ﻓﻬـ ــذا ﻤـ ــن ﺸـ ــﺄﻨﻪ زﻴـ ــﺎدة اﻟطﻠـ ــب .وﻟﻛـ ــن إذا ﻛﺎﻨـ ــت ﻫﻨـ ــﺎك ﺘوﻗﻌـ ــﺎت
expected to fall consumers may postpone some
ﺒﺎﻨﺨﻔ ــﺎض اﻷﺴ ــﻌﺎر ﻓﻘ ــد ﻴؤﺠ ــﻝ اﻟﻤﺴ ــﺘﻬﻠﻛون ﻤﺸ ــﺘرﻴﺎﺘﻬم وﺒﺎﻟﺘ ــﺎﻟﻲ
of their purchases, so that a decrease in demand
Anticipated Prices occurs. Expected changes in taxes such as ﻴﺤــدث اﻨﺨﻔــﺎض ﻓــﻲ اﻟطﻠــب .وﻛــذﻟك ﻓــﺈن اﻟﺘﻐﻴ ـرات اﻟﻤﺘوﻗﻌــﺔ ﻓــﻲ اﻷﺴﻌﺎر اﻟﻤﺘوﻗﻌﺔ
purchase tax or value added tax will have the اﻟﻀ ـ ـراﺌب ﻤﺜـ ــﻝ ﻀ ـ ـرﻴﺒﺔ اﻟﻤﺸـ ــﺘرﻴﺎت أو ﻀ ـ ـرﻴﺒﺔ اﻟﻘﻴﻤـ ــﺔ اﻟﻤﻀـ ــﺎﻓﺔ
same effect. When planning his output an
entrepreneur has to take account of what he ﺴـ ــﻴﻛون ﻟﻬـ ــﺎ ﻨﻔـ ــس اﻷﺜـ ــر .وﻋﻨـ ــد ﻗﻴـ ــﺎم رﺠـ ــﻝ اﻷﻋﻤـ ــﺎﻝ ﺒـ ــﺎﻟﺘﺨطﻴط
expects the market price of the commodity to be ﻹﻨﺘﺎﺠــﻪ ﻴﺠــب أن ﻴﻀــﻊ ﻓــﻲ اﻋﺘﺒــﺎرﻩ اﻟﺴــﻌر اﻟﺴــوﻗﻲ اﻟــذي ﻴﺘوﻗﻌــﻪ
at the time it will begin to flow on to the market.
ﻟﻠﺴﻠﻌﺔ وﻗت طرﺤﻬﺎ ﻓﻲ اﻟﺴوق.
AO
Advisory Opinion (of the Technical Committee اﻟـ ـرأي اﻻﺴﺘﺸ ــﺎري )ﻟﻠﺠﻨ ــﺔ اﻟﻔﻨﻴ ــﺔ ﻟﻠﺠﻤ ــﺎرك ﻓ ــﻲ ﻤﻨظﻤ ــﺔ اﻟﺠﻤ ــﺎرك اﻟرأي اﻻﺴﺘﺸﺎري
on Customs at the WCO).
اﻟﻌﺎﻟﻤﻴﺔ(.
AP Additional Premium ﻗﺴط إﻀﺎﻓﻲ ﻗﺴط إﻀﺎﻓﻲ
APP Actual price paid اﻟﺴﻌر اﻟﻔﻌﻠﻲ اﻟﻤدﻓوع اﻟﺴﻌر اﻟﻔﻌﻠﻲ اﻟﻤدﻓوع
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means the act by which
a person who is directly affected by a decision اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﺼرف اﻟذي ﺒﻤوﺠﺒﻪ ﻴﻠﺠﺄ ﺸﺨص ﻤﺎ
or omission of the Customs and who considers إﻟﻰ اﻟﺴﻠطﺔ اﻟﻤﺨﺘﺼـﺔ ﻟطﻠـب اﻹﻨﺼـﺎف ﻟﻛوﻨـﻪ ﺘـﺄﺜر ﺒﺸـﻛﻝ ﻤﺒﺎﺸـر
them-self to be aggrieved thereby seeks redress
Appeal ﺒﻘرار أو ﺘﻘﺎﻋس ﻤن طرف اﻟﺠﻤﺎرك وﻴﻌﺘﺒر ﻨﻔﺴﻪ ﻤﺘظﻠﻤﺎً.
before a competent authority. اﺴﺘﺌﻨﺎف
Note: Appeal in Customs matters is dealt with in ﻤﻼﺤظــﺔ :اﻻﺴــﺘﺌﻨﺎف ﻓــﻲ اﻟﻤﺴــﺎﺌﻝ اﻟﺠﻤرﻛﻴــﺔ ﻴﺘﻌﺎﻤــﻝ ﻤﻌــﻪ اﻟﻤﻠﺤــق
Annex H.1 to the Kyoto Convention of 1974
إﺘــش 1ﻻﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو ﻟﺴــﻨﺔ 1974واﻟﻤﻠﺤــق اﻟﻌــﺎم ،اﻟﻔﺼــﻝ 10
and the General Annex, Chapter 10 of the
revised Kyoto Convention ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
This theory helps explain stagflation (high rates ﺘﺴﺎﻋد ﻫذﻩ اﻟﻨظرﻴﺔ ﻓﻲ ﺸرح اﻟﻛﺴﺎد اﻟﺘﻀﺨﻤﻲ )اﻟﻤﻌـدﻻت اﻟﻌﺎﻟﻴـﺔ
of both unemployment and inflation) it
ﻟﻠﺒطﺎﻟﺔ واﻟﺘﻀﺨم( وﺘوﻀـﺢ ﻛﻴﻔﻴـﺔ وﺴـﺒب وﺠـود ﻤﻀـﺎﻤﻴن اﻟﺴﻴﺎﺴـﺔ
AS-AD Analysis illustrates the how and why of policy ِ
ﺘﺤﻠﻴﻝ AS - AD
implications found separately in Classical ﺒﺸ ـ ــﻛﻝ ﻤﻨﻔﺼ ـ ــﻝ ﻓـ ـ ــﻲ اﻻﻗﺘﺼ ـ ــﺎدﻴﺎت اﻟﻛﻼﺴ ـ ــﻴﻛﻴﺔ واﻻﻗﺘﺼـ ـ ــﺎدﻴﺎت
economics and Keynesian economics.
اﻟﻛﻴﻨزﻴﺔ.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means a determination
of the amount of duties and taxes payable. اﻟﻌﺎﻟﻤﻴ ـ ــﺔ ،ﺘﻌﻨ ـ ــﻲ ﻫ ـ ــذﻩ اﻟﻌﺒ ـ ــﺎرة ﺘﺤدﻴ ـ ــد ﻤﺒﻠ ـ ــﻎ اﻟرﺴ ـ ــوم واﻟﻀـ ـ ـراﺌب
Assessment of
duties and taxes اﻟﻤﺘوﺠﺒﺔ اﻟدﻓﻊ. ﺘﻘﻴﻴم اﻟرﺴوم واﻟﻀراﺌب
Note Assessment of duties and taxes is dealt
ﻤﻼﺤظــﺔ ﻴــﺘم اﻟﺘﻌﺎﻤــﻝ ﻤــﻊ ﺘﻘﻴــﻴم اﻟرﺴــوم واﻟﻀ ـراﺌب ﻓــﻲ اﻟﻤﻠﺤــق
with in the General Annex,
Chapter 4 of the revised Kyoto Convention. اﻟﻌﺎم ،اﻟﻔﺼﻝ 4ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Assets
Things that have earning power or some other ﻫ ــﻲ اﻷﺸ ــﻴﺎء اﻟﺘ ــﻲ ﺘﻤﺘﻠ ــك ﻗ ــوة ﺘﺤﻘﻴ ــق اﻹﻴـ ـرادات أو ﻗﻴﻤ ــﺔ أﺨ ــرى اﻷﺼوﻝ
value to their owner.
ﻟﻤﺎﻟﻛﻬﺎ.
Assets are resources controlled by an entity as a
result of past events and from which future اﻷﺼوﻝ ﻫﻲ ﻤوارد ﺘﺴﻴطر ﻋﻠﻴﻬﺎ ﻛﻴﻨوﻨﺔ ﻤـﺎ ﻨﺘﻴﺠـﺔ ﻟوﻗـﺎﺌﻊ ﻤﺎﻀـﻴﺔ
economic benefits or service potential are وﺘﺘوﻗ ـ ــﻊ اﻟﻛﻴﻨوﻨ ـ ــﺔ أن ﺘﺘ ـ ــدﻓق ﻤﻨﻬ ـ ــﺎ ﻤﺴ ـ ــﺘﻘﺒﻼً ﻤ ازﻴ ـ ــﺎ اﻗﺘﺼ ـ ــﺎدﻴﺔ أو
expected to flow to the entity. . Assets provide a
ﺨ ـ ــدﻤﺎت ﻤﺤﺘﻤﻠ ـ ــﺔ ..ﺘ ـ ــوﻓر اﻷﺼ ـ ــوﻝ ﻟﻠﻛﻴﻨوﻨ ـ ــﺎت وﺴ ـ ــﺎﺌﻝ ﻟﺘﺤﻘﻴ ـ ــق
means for entities to achieve their objectives.
Assets that are used to deliver goods and أﻫداﻓﻬﺎ .وﻛذﻟك ﻓﺈن اﻷﺼوﻝ اﻟﻤﺴـﺘﺨدﻤﺔ ﻟﺘـوﻓﻴر اﻟﺴـﻠﻊ واﻟﺨـدﻤﺎت
services in accordance with an entity’s وﻓﻘ ـًﺎ ﻷﻫــداف ﻛﻴﻨوﻨــﺔ ﻤﻌﻴﻨــﺔ وﻟﻛﻨﻬــﺎ ﻻ ﺘــدر ﺘــدﻓﻘﺎت ﻨﻘدﻴــﺔ داﺨﻠﻴــﺔ
objectives but which do not directly generate net
cash inflows are often described as embodying ﺼـ ــﺎﻓﻴﺔ ﺒﺸـ ــﻛﻝ ﻤﺒﺎﺸـ ــر ﺘوﺼـ ــف ﻏﺎﻟﺒ ـ ـﺎً ﺒﺄﻨﻬـ ــﺎ ﺘﺘﻀـ ــﻤن "إﻤﻛﺎﻨﻴـ ــﺎت
“service potential.” Assets that are used to ﺨدﻤـ ــﺔ" .أﻤـ ــﺎ اﻷﺼـ ــوﻝ اﻟﻤﺴـ ــﺘﺨدﻤﺔ ﻟﺘـ ــدر ﺘـ ــدﻓﻘﺎت ﻨﻘدﻴـ ــﺔ داﺨﻠﻴـ ــﺔ
generate net cash inflows are often described as
embodying “future economic benefits.” To ﺼ ـ ــﺎﻓﻴﺔ ﻓﻬ ـ ــﻲ ﺘوﺼ ـ ــف ﻏﺎﻟﺒـ ـ ـﺎً ﺒﺄﻨﻬ ـ ــﺎ ﺘﺘﻀ ـ ــﻤن "ﻤ ازﻴ ـ ــﺎ اﻗﺘﺼ ـ ــﺎدﻴﺔ
encompass all the purposes to which assets may ﻤﺴــﺘﻘﺒﻠﻴﺔ" .وﻟﺸــﻤوﻝ ﺠﻤﻴــﻊ اﻷﻏ ـراض اﻟﺘــﻲ ﻗــد ﺘﺴــﺘﺨدم اﻷﺼــوﻝ
be put, this Standard uses the term “future
economic benefits or service potential” to ﻷﺠﻠﻬــﺎ ،ﻴﺴــﺘﺨدم ﻫــذا اﻟﻤﻌﻴــﺎر ﻋﺒــﺎرة "ﻤ ازﻴــﺎ اﻗﺘﺼــﺎدﻴﺔ أو إﻤﻛﺎﻨﻴــﺎت
describe the essential characteristic of assets. ﺨدﻤﺔ ﻤﺴﺘﻘﺒﻠﻴﺔ" ﻟوﺼف اﻟﺴﻤﺎت اﻷﺴﺎﺴﻴﺔ ﻟﻸﺼوﻝ.
Materials or services that have been supplied, ﻤواد أو ﺨدﻤﺎت ﻴﺘم ﺘورﻴدﻫﺎ ﺒﺸﻛﻝ ﻤﺒﺎﺸر أو ﻏﻴر ﻤﺒﺎﺸر ﻤن ﻗﺒـﻝ
directly or indirectly, by the purchaser free of
charge or at a reduced cost in connection with اﻟﻤﺸ ــﺘري ﻤﺠﺎﻨـ ـﺎً أو ﺒﺘﻛﻠﻔ ــﺔ ﻤﺨﻔﻀ ــﺔ ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق ﺒﺈﻨﺘ ــﺎج اﻟﺒﻀ ــﺎﺌﻊ
Assist اﻟﺒﻨود اﻹﻀﺎﻓﻴﺔ
the production of the goods to be valued. Value اﻟﺘــﻲ ﻴﺠــب ﺘﻘﻴﻴﻤﻬــﺎ .وﻴﺠــب ﺘﺤدﻴــد ﻗﻴﻤــﺔ ﺘﻠــك اﻟﺒﻨــود ٕواﻀــﺎﻓﺘﻬﺎ إﻟــﻰ
of such items must be determined and added
اﻟﻘﻴﻤﺔ ﺒﻬدف اﺤﺘﺴﺎب اﻟرﺴوم.
into value for duty.
See Valuation: There are occasions when goods اﻨظــر اﻟﺘﻘﻴــﻴم :ﻫﻨــﺎك ﻤﻨﺎﺴــﺒﺎت ﻋﻨــد ﺘﺼــدﻴر ﺒﻀــﺎﺌﻊ ﻤــن دوﻟــﺔ ﻤــﺎ
are exported from a country and then returned
after having been repaired, restored or modified وﻤــن ﺜــم إﻋﺎدﺘﻬــﺎ ﺒﻌــد إﺼــﻼﺤﻬﺎ أو ﻀــﺒطﻬﺎ أو ﺘﻌــدﻴﻠﻬﺎ ﻓــﻲ دوﻝ
Assists overseas. The commercial (import) invoice may أﺨـرى .وﻴﺠـوز أن ﺘوﻀــﺢ اﻟﻔـﺎﺘورة اﻟﺘﺠﺎرﻴـﺔ )اﻻﺴــﺘﻴراد( ﻓﻘـط ﺘﻛﻠﻔــﺔ ﺒﻨود اﻟﺘﻘﻴﻴم
only show the cost of the repairs, but may not
اﻹﺼــﻼح وﻟﻛــن ﻗــد ﻻ ﺘﺸــﻤﻝ ﺘﻔﺎﺼــﻴﻝ ﻋــن اﻟﻘﻴﻤــﺔ اﻟﻔﻌﻠﻴــﺔ ﻟﻠﺴــﻠﻊ
include details of the actual value of the
exported goods, labour and handling charges, اﻟﻤﺼ ــدرة ،أﺠـ ــور اﻟﻌﻤﺎﻟ ــﺔ واﻟﻤﻨﺎوﻟـ ــﺔ ،ﻗﻴﻤـ ــﺔ ﻗط ــﻊ اﻟﻐﻴـ ــﺎر اﻟﺠدﻴـ ــدة
Note:
1. The ATA carnet may not, in principle, be ﻤﻼﺤظﺔ:
used for the temporary admission of means of .1ﻻ ﻴﺠ ـ ــوز ﻤ ـ ــن ﺤﻴ ـ ــث اﻟﻤﺒ ـ ــدأ اﺴ ـ ــﺘﺨدام إذن اﻟﻤ ـ ــرور ATA
transport (See Commentary 2 to Article 1,
ﻟﻺدﺨــﺎﻝ اﻟﻤؤﻗــت ﻟوﺴــﺎﺌﻝ اﻟﻨﻘــﻝ )اﻨظــر اﻟﻤﻼﺤظــﺔ 2ﻋﻠــﻰ اﻟﻤــﺎدة
Annex A of the Istanbul Convention).
2. Instead of "import duties and taxes" the ATA ،1اﻟﻤﻠﺤق أ ﻤن اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ(
Convention uses the term "import duties", .2ﺒــدﻻ ﻤــن "رﺴــوم وﻀـراﺌب اﻻﺴــﺘﻴراد" ﺘﺴــﺘﺨدم اﺘﻔﺎﻗﻴــﺔ ATA
giving it the same scope as the Glossary gives to
the former expression. ﻋﺒـ ــﺎرة "رﺴـ ــوم اﻻﺴـ ــﺘﻴراد" ،وﺘﻌطﻴﻬـ ــﺎ ﻨﻔـ ــس اﻟﻤﻌﻨـ ــﻰ اﻟـ ــذي ﺤـ ــددﻩ
اﻟﻤﺴرد ﻟﻠﻌﺒﺎرة اﻟﺴﺎﺒﻘﺔ.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means the expression
ATA commonly used to refer to the Customs اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻟﻤﺼ ــطﻠﺢ اﻟﻤﺴ ــﺘﺨدم ﺒﺸ ــﻛﻝ ﺸ ــﺎﺌﻊ
CONVENTION Convention on the ATA carnet for the ﻟﻺﺸﺎرة إﻟﻰ اﻻﺘﻔﺎﻗﻴﺔ اﻟﺠﻤرﻛﻴﺔ ﺒﺸﺄن إذن اﻟﻤرور ATAﻟﻺدﺨـﺎﻝ اﺘﻔﺎﻗﻴﺔ ATA
)(Convention ATA temporary admission of goods (ATA
اﻟﻤؤﻗـ ــت ﻟﻠﺒﻀـ ــﺎﺌﻊ )اﺘﻔﺎﻗﻴـ ــﺔ (ATAاﻟﺘـ ــﻲ أﻗرﻫـ ــﺎ ﻤﺠﻠـ ــس اﻟﺘﻌـ ــﺎون
Convention) adopted by the Customs Co-
operation Council in Brussels in 1961. اﻟﺠﻤرﻛﻲ ﻓﻲ ﺒروﻛﺴﻝ ﺴﻨﺔ .1961
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means measures by
which the Customs satisfy themselves as to the اﻟﻌﺎﻟﻤﻴـ ــﺔ ،ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻹﺠ ـ ـراءات اﻟﺘـ ــﻲ ﺘطﻤـ ــﺌن ﺒﻤوﺠﺒﻬـ ــﺎ
accuracy and authenticity of declarations اﻟﺠﻤــﺎرك إﻟــﻰ دﻗــﺔ وﺼــﺤﺔ اﻹﻗـ اررات ﻤــن ﺨــﻼﻝ ﻓﺤــص اﻟﺴــﺠﻼت
AUDIT-BASED through the examination of the relevant books,
واﻟ ـ ــدﻓﺎﺘر وأﻨظﻤ ـ ــﺔ اﻟﻌﻤ ـ ــﻝ واﻟﺒﻴﺎﻨ ـ ــﺎت اﻟﺘﺠﺎرﻴ ـ ــﺔ اﻟﺘ ـ ــﻲ ﻴﺤ ـ ــﺘﻔظ ﺒﻬ ـ ــﺎ اﻟرﻗﺎﺒﺔ اﻟﻤﺴﺘﻨدة إﻟﻰ
CONTROL records, business systems and commercial data
held bypersons concerned. اﻷﺸﺨﺎص ذوي اﻟﻌﻼﻗﺔ. اﻟﺘدﻗﻴق
ﻤﻼﺤظ ــﺔ :اﻟرﻗﺎﺒ ــﺔ اﻟﻤﺴ ــﺘﻨدة إﻟ ــﻰ اﻟﺘ ــدﻗﻴق ﻴﺘﻨﺎوﻟﻬ ــﺎ اﻟﻤﻠﺤ ــق اﻟﻌ ــﺎم،
Note: Audit-based control is dealt with in the
General Annex, Chapter 6 of the revised Kyoto اﻟﻔﺼﻝ 6ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Convention.
Autonomous Expenditure that takes place independent of ﻨﻔﻘﺎت ﺘﺘم ﺒﺸﻛﻝ ﻤﺴﺘﻘﻝ ﻋن اﻟدﺨﻝ اﻟﻘوﻤﻲ. اﻟﻨﻔﻘﺎت اﻟﻤﺴﺘﻘﻠﺔ
Expenditure national income.
AV Actual Value اﻟﻘﻴﻤﺔ اﻟﻔﻌﻠﻴﺔ اﻟﻘﻴﻤﺔ اﻟﻔﻌﻠﻴﺔ
The total cost of production of a commodity اﻟﺘﻛﻠﻔــﺔ اﻟﻛﻠﻴــﺔ ﻹﻨﺘــﺎج ﺴــﻠﻌﺔ واﻟﺘــﻲ ﺘﺘﺤﻤﻠﻬــﺎ ﻤؤﺴﺴــﺔ ﻤــﺎ ﺨــﻼﻝ ﻓﺘـرة
incurred by a firm during a period divided by
the number of its units of output. When زﻤﻨﻴــﺔ ﻤﻘﺴــوﻤﺔ ﻋﻠــﻰ ﻋــدد وﺤــدات اﻹﻨﺘــﺎج .وﻋﻨــد ﺤﺴــﺎب اﻟﺘﻛﻠﻔــﺔ
Average Cost ﻤﻌدﻝ اﻟﺘﻛﻠﻔﺔ
calculating total cost in conditions of either اﻟﻛﻠﻴـ ــﺔ ﻓـ ــﻲ ظـ ــروف اﻟﻤﻨﺎﻓﺴـ ــﺔ اﻟﻤﺜﺎﻟﻴـ ــﺔ أو اﻻﺤﺘﻛـ ــﺎر ﻤـ ــن اﻟﻤﻌﺘـ ــﺎد
perfect competition or monopoly it is usual to
ﺘﻀﻤﻴن اﻷرﺒﺎح اﻟﻌﺎدﻴﺔ .اﻨظر اﻟﺘﻛﻠﻔﺔ.
include normal profit. See Cost.
The proportion of income that is spent. If a اﻟﺠزء اﻟذي ﻴﺘم إﻨﻔﺎﻗﻪ ﻤـن اﻟـدﺨﻝ .إذا أﻨﻔـق ﺸـﺨص 4.000ﻴـورو
Average propensity person spends €4,000 of a €10,000 income, then
)to consume (APC the APC is 0.4. ﻤـ ــن دﺨﻠـ ــﻪ اﻟﺒـ ــﺎﻟﻎ 10.000ﻴـ ــورو ،ﻓﻬـ ــذا ﻴﻌﻨـ ــﻲ أن ﻤﻌـ ــدﻝ اﻟﻤﻴـ ــﻝ ﻤﻌدﻝ اﻟﻤﻴﻝ ﻟﻼﺴﺘﻬﻼك
ﻟﻼﺴﺘﻬﻼك ﻴﺴﺎوي . 0.4
The total amount of income tax paid as a اﻟﻤﺒﻠﻎ اﻹﺠﻤـﺎﻟﻲ ﻟﻀـرﻴﺒﺔ اﻟـدﺨﻝ اﻟﻤدﻓوﻋـﺔ ﻛﻨﺴـﺒﺔ ﻤﺌوﻴـﺔ ﻤـن دﺨـﻝ
percentage of a person's income. For example if اﻟﺸﺨص .وﻋﻠﻰ ﺴﺒﻴﻝ اﻟﻤﺜﺎﻝ إذا ﻛﺎن اﻟـدﺨﻝ ﻴﺒﻠـﻎ 20.000ﻴـورو
they earn €20,000 and have paid €2,500 in
Average rate of tax وﺘـ ــم دﻓـ ــﻊ 2.500ﻴـ ــورو ﻛﻀ ـ ـرﻴﺒﺔ دﺨـ ــﻝ ﻓﻬـ ــذا ﻴﻌﻨـ ــﻲ أن اﻟﻤﻌـ ــدﻝ
)(t income tax, their average rate of tax is 12.5%. اﻟﻤﻌدﻝ اﻟﻤﺘوﺴط ﻟﻠﻀرﻴﺒﺔ
However, their marginal rate of tax will be 23% ﻟﻠﻤﺘوﺴط ﻟﻠﻀرﻴﺒﺔ ﻫو .%12.5ﺒﻴد أن اﻟﻤﻌدﻝ اﻟﻬﺎﻤﺸﻲ ﻟﻠﻀرﻴﺒﺔ
as that is the rate they will pay on the next € ﺴ ــﻴﻛون %23ﻨظـ ـ اًر ﻷن ﻫ ــذا ﻫ ــو اﻟﻤﻌ ــدﻝ اﻟ ــذي ﺴ ــﻴدﻓﻌوﻨﻪ ﻋﻠ ــﻰ
they earn.
اﻟﻴورو اﻟﺘﺎﻟﻲ اﻟذي ﻴﻛﺘﺴﺒوﻨﻪ.
AWB Air Waybill ﺒوﻟﻴﺼﺔ ﺸﺤن ﺠوي ﺒوﻟﻴﺼﺔ ﺸﺤن ﺠوي
B
B/D Bank Draft ﺤواﻟﺔ ﺒﻨﻛﻴﺔ ﺤواﻟﺔ ﺒﻨﻛﻴﺔ
B/E Bill of Exchange-Bill of Entry ﻛﻤﺒﻴﺎﻟﺔ – إﻗرار ﺠﻤرﻛﻲ ﻛﻤﺒﻴﺎﻟﺔ – إﻗرار ﺠﻤرﻛﻲ
B/L Bill of Lading ﺒوﻟﻴﺼﺔ اﻟﺸﺤن ﺒوﻟﻴﺼﺔ اﻟﺸﺤن
B/P Bills Payable أوراق دﻓﻊ أوراق دﻓﻊ
of low economic activity the government should اﻟﻛﻴﻨزﻴ ــون أﻨ ــﻪ ﻓ ــﻲ وﻗ ــت ﺘﺒ ــﺎطؤ اﻟﻨﺸ ــﺎط اﻻﻗﺘﺼ ــﺎدي ﻴﺠ ــب ﻋﻠ ــﻰ
run a deficit (spending more than its revenue) to
boost the economy and when the economy was اﻟﺤﻛوﻤــﺔ أن ﺘﺘﺒﻨــﻰ أﺴــﻠوب اﻟﻌﺠــز )اﻟﻨﻔﻘــﺎت ﺘزﻴــد ﻋﻠــﻰ اﻹﻴ ـرادات(
booming they could run a surplus (spending less ﻟﺘﻨﺸــﻴط اﻻﻗﺘﺼــﺎد ،وﻋﻨــد ازدﻫــﺎر اﻻﻗﺘﺼــﺎد ﻴﻤﻛﻨﻬــﺎ ﺘﺒﻨــﻲ أﺴــﻠوب
than revenue). In this way they could balance
اﻟﻔﺎﺌض )اﻟﻨﻔﻘﺎت ﺘﻘﻝ ﻋن اﻹﻴرادات( .وﺒﻬذﻩ اﻟطرﻴﻘﺔ ﻴﻤﻛن ﻤوازﻨﺔ
the budget in the long-run.
اﻟﻤﻴزاﻴﻨﺔ ﻋﻠﻰ اﻟﻤدى اﻟﺒﻌﻴد.
It is the rate of interest charged by the Bank for ﻫو ﺴﻌر اﻟذي ﻴﺤﺘﺴﺒﻪ اﻟﺒﻨك ﻋﻠﻰ إﻗراض اﻟﻨﻘود وﻴﻌﺒر ﻋﻨـﻪ ﻋـﺎدة
lending money usually expressed in per cent per
Bank Rate annum (6% of the total amount lent for 12 ﺒﺎﻟﻨﺴــﺒﺔ اﻟﻤﺌوﻴــﺔ ) %6ﻤــن إﺠﻤــﺎﻟﻲ ﻤﺒﻠــﻎ اﻟﻘــرض ﻟﻤــدة 12ﺸــﻬ اًر ﺴﻌر اﻟﻔﺎﺌدة اﻟﺒﻨﻛﻴﺔ
months and if period is less, it is to be ٕواذا ﻛﺎﻨت اﻟﻤدة أﻗﻝ ُﻴﺤﺴب وﻓﻘﺎً ﻟﻠﻨﺴﺒﺔ واﻟﺘﻨﺎﺴب(.
apportioned).
Exchange of commodities using the value of the ﺘﺒــﺎدﻝ اﻟﺒﻀــﺎﺌﻊ ﺒﺎﺴــﺘﺨدام ﻗﻴﻤــﺔ اﻟﺒﻀــﺎﺌﻊ ﻛﺄﺴــﺎس ﻟﻠﺘﻌــوﻴض ﺒــدﻻً
Barter goods as basis for compensation instead of اﻟﻤﻘﺎﻴﻀﺔ
)money (i.e. one sheep for 50kg rice ﻤن اﻟﻤﺎﻝ )أي ﻤﺒﺎدﻟﺔ ﺨروف ﻤﻘﺎﺒﻝ 50ﻛﻴﻠو ﻤن اﻷرز(.
BCA Buying Commission Agent وﻛﻴﻝ ﺸراء ﺒﺎﻟﻌﻤوﻟﺔ وﻛﻴﻝ ﺸراء ﺒﺎﻟﻌﻤوﻟﺔ
BDI both days inclusive ﻛﻼ اﻟﻴوﻤﻴن ﻤﺸﻤوﻻن ﻛﻼ اﻟﻴوﻤﻴن ﻤﺸﻤوﻻن
Document showing all the details of the goods ﻤﺴــﺘﻨد ﻴوﻀ ـﺢ ﺠﻤﻴــﻊ ﺘﻔﺎﺼــﻴﻝ اﻟﺒﻀــﺎﺌﻊ ﻴــﺘم إﻋــدادﻩ ﻋﻠــﻰ أﺴــﺎس
as prepared on the basis of Bill of lading,
commercial invoice and other import documents ﺒوﻟﻴﺼﺔ اﻟﺸﺤن ،اﻟﻔﺎﺘورة اﻟﺘﺠﺎرﻴـﺔ ووﺜـﺎﺌق اﻻﺴـﺘﻴراد اﻷﺨـرى وﻴﻘـدم
Bill Of Entry إﻗرار ﺠﻤرﻛﻲ
and lodged at the Customs House by the إﻟﻰ ﻤﻛﺘب اﻟﺠﻤﺎرك ﻤن ﻗﺒـﻝ اﻟﻤﺴـﺘورد أو وﻛﻴﻠـﻪ اﻟﺠﻤرﻛـﻲ ﻹﻨﺠـﺎز
importer or their Customs Agent for completion
اﻹﺠراءات اﻟرﺴﻤﻴﺔ اﻟﺨﺎﺼﺔ ﺒﺎﻟﺠﻤﺎرك.
of customs formalities.
An exporter may send a bill of exchange for the ﻴﺠ ـ ــوز ﻟﻠﻤﺼ ـ ــدر إرﺴ ـ ــﺎﻝ ﻛﻤﺒﻴﺎﻟ ـ ــﺔ ﺒﻘﻴﻤ ـ ــﺔ اﻟﺒﻀ ـ ــﺎﺌﻊ اﻟﺘ ـ ــﻲ ﻴﺠ ـ ــري
value of goods under export through the banking
channel for payment by an overseas purchaser ﺘﺼـ ــدﻴرﻫﺎ ﻤـ ــن ﺨـ ــﻼﻝ اﻟﻘﻨـ ــﺎة اﻟﻤﺼ ـ ـرﻓﻴﺔ ﻟﺘـ ــدﻓﻊ ﻤـ ــن ﻗﺒـ ــﻝ ﻤﺸـ ــﺘري
Bill Of Exchange ﻛﻤﺒﻴﺎﻟﺔ
on presentation. It is legally defined as an ﺨــﺎرﺠﻲ ﻋﻨــد ﺘﻘــدﻴﻤﻬﺎ .وﻫــﻲ ﺘﻌــرف ﻤــن اﻟﻨﺎﺤﻴــﺔ اﻟﻘﺎﻨوﻨﻴــﺔ ﺒﺼــﻔﺘﻬﺎ
unconditional order in writing, addressed by one
أﻤ ــر دﻓـ ــﻊ ﺨط ــﻲ ﻏﻴـ ــر ﻤﺸـ ــروط ﻤوﺠ ــﻪ ﻤـ ــن ﺸ ــﺨص إﻟـ ــﻰ آﺨـ ــر،
person to another, signed by the person who
issues, requiring the person to whom it is وﻴوﻗﻌﻬﺎ اﻟﺸﺨص اﻟذي ﻴﺼدرﻫﺎ وﻴطﻠب ﻤن اﻟﺸﺨص اﻟﻤوﺠﻬـﺔ ﻟـﻪ
addressed to pay on demand or at a fixed
determinable future time a certain sum. It is also .أن ﻴــدﻓﻊ ﻤﺒﻠﻐ ـﺎً ﻤﻌﻴﻨ ـﺎً ﻋﻨــد اﻟطﻠــب أو ﻓــﻲ وﻗــت ﻤﺴــﺘﻘﺒﻠﻲ ﻤﺤــدد
described as a sight draft when it is made out وﻫــﻲ ﺘوﺼــف أﻴﻀ ـﺎً ﺒﺄﻨﻬــﺎ "ﻛﻤﺒﻴﺎﻟــﺔ ﻋﻨــد اﻻطــﻼع" ﻋﻨــدﻤﺎ ﺘﺤــرر
payable at sight “on demand" but if it is payable
ﻤﺘوﺠﺒﺔ اﻟدﻓﻊ ﻋﻨد اﻻطـﻼع "ﻋﻨـد اﻟطﻠـب" وﻟﻛـن إذا ﻛﺎﻨـت ﺘﺴـﺘﺤق
at any future date, it is called a 'term draft'.
."اﻟدﻓﻊ ﻓﻲ أي ﺘﺎرﻴﺦ ﻤﺴﺘﻘﺒﻠﻲ ﺘﺴﻤﻰ "ﻛﻤﺒﻴﺎﻟﺔ ﻷﺠﻝ
A "Bill of Lading" is a legal contract that serves : وﻫﻲ،"ﺒوﻟﻴﺼﺔ اﻟﺸﺤن" ﻫﻲ ﻋﻘد ﻗﺎﻨوﻨﻲ ﻴؤدي ﺜﻼث وظﺎﺌف
three major functions. It is:
- a receipt for goods إﻴﺼﺎﻝ ﺒﺎﺴﺘﻼم اﻟﺒﻀﺎﺌﻊ-
- a document of title; and ﺴﻨد ﻤﻠﻛﻴﺔ؛ و-
- evidence of a contract for the carriage of
إﺜﺒﺎت ﻟﻌﻘد ﺸﺤن اﻟﺒﻀﺎﺌﻊ-
goods.
It is a document which is prepared and issued by وﻫــﻲ وﺜﻴﻘــﺔ ﺘﻌــدﻫﺎ وﺘﺼــدرﻫﺎ ﺸــرﻛﺔ اﻟﺸــﺤن ﻋﻨــد ﺸــﺤن اﻟﺒﻀــﺎﻋﺔ
a shipping company when goods under export وﺘﺨ ــدم ﺒوﻟﻴﺼ ــﺔ اﻟﺸ ــﺤن أﻏ ارﻀـ ـًﺎ.اﻟﺘ ــﻲ ﻫ ــﻲ ﻗﻴ ــد اﻟﺘﺼ ــدﻴر ﺒﺤـ ـ ًار
are shipped by sea. B/L serves several purposes
- :ﻋدﻴدة
(1) it is taken as evidence that the shipping ﻼ ﻋﻠــﻰ أن ﺸــرﻛﺔ اﻟﺸــﺤن ﻗــد اﺴــﺘﻠﻤت اﻟﺒﻀــﺎﺌﻊ
ً ( ﺘﻌﺘﺒــر دﻟــﻴ1)
Bill Of Lading company has taken the control of goods and ﺒوﻟﻴﺼﺔ اﻟﺸﺤن
placed on the vessel for transporting by sea from وﻗﺎﻤت ﺒﺘﺤﻤﻴﻠﻬﺎ ﻋﻠﻰ اﻟﺴﻔﻴﻨﺔ ﻟﻨﻘﻠﻬﺎ ﺒﺤ اًر ﻤـن ﻤﻴﻨـﺎء اﻟدوﻟـﺔ
the port of exporting country to the importing اﻟﻤﺼدرة إﻟﻰ ﻤﻴﻨﺎء اﻟدوﻟـﺔ اﻟﻤﺴـﺘوردة ﺒـدون ﺘﻔرﻴﻐﻬـﺎ واﻟﻌﺒـث
country without unloading and tampering with
during the voyage, ﺒﻬﺎ ﺨﻼﻝ اﻟرﺤﻠﺔ؛
(2) it is a receipt for goods shipped and provides ( ﻫ ــﻲ إﻴﺼ ــﺎﻝ ﺒﺎﺴ ــﺘﻼم اﻟﺒﻀ ــﺎﺌﻊ اﻟﻤﺸ ــﺤوﻨﺔ وﺘ ــوﻓر ﺘﻔﺎﺼ ــﻴﻝ2)
certain details such as number of packages,
وﺼـ ــف، اﻟﻌﻼﻤـ ــﺎت واﻷرﻗـ ــﺎم،ﻤﻌﻴﻨـ ــﺔ ﻤﺜـ ــﻝ ﻋـ ــدد اﻟﻌﺒ ـ ـوات
marks and numbers, broad description of the
goods, vessel's name, port of shipment, amount أﺠرة اﻟﺸﺤن اﻟﺒﺤـري وﺤﺎﻟـﺔ اﻟﺒﻀـﺎﺌﻊ ﻋﻨـد،ﻤﻔﺼﻝ ﻟﻠﺒﻀﺎﺌﻊ
of overseas freight and the condition of the ،ﺘﺤﻤﻴﻠﻬﺎ ﻋﻠﻰ اﻟﺴﻔﻴﻨﺔ
goods when placed on board,
(3) it is also a document of title, which means ﻴﻌﻨــﻲ أن اﻟﺸــرﻛﺔ اﻟﺘــﻲ ﺘرﺴــﻝ إﻟﻴﻬــﺎ،( وﻫــﻲ أﻴﻀـﺎً ﺴــﻨد ﻤﻠﻛﻴــﺔ3)
that the company to whom the goods are اﻟﺒﻀﺎﺌﻊ ﻓﻲ اﻟدوﻟﺔ اﻟﻤﺴﺘوردة ﻴﺤق ﻟﻬﺎ اﻤﺘﻼك اﻟﺒﻀﺎﺌﻊ،
addressed for delivery in the importing country,
has the right to possess the goods, ) (4ﻴﻌﺘﺒ ـ ــر ﺘ ـ ــﺎرﻴﺦ ﺒوﻟﻴﺼ ـ ــﺔ اﻟﺸ ـ ــﺤن ﻋﻤوﻤـ ـ ـﺎً ﻋﻠ ـ ــﻰ أﻨ ـ ــﻪ ﺘ ـ ــﺎرﻴﺦ
(4) Date of Bill of Lading is generally اﻟﺘﺼـ ــدﻴر .وﺒﺎﻟﺘـ ــﺎﻟﻲ ﻓﻬـ ــﻲ ﻤﺴـ ــﺘﻨد ﻤﻬـ ــم ﻛﺎﻟﻔـ ــﺎﺘورة اﻟﺘﺠﺎرﻴـ ــﺔ
considered as the date of export.
وﻋﻠــﻰ ذﻟــك اﻟﻨﺤــو ﻴﺠــب ﺘــدﻗﻴﻘﻬﺎ ﺒﻌﻨﺎﻴــﺔ وﺒﺸــﻛﻝ ﻛﺎﻤــﻝ ٕواذا
Thus it is as equally an important document as
the commercial invoice and as such it should be ﻛ ــﺎن ﻫﻨ ــﺎك أي ﺘﻐﻴﻴ ــر ﻏﻴ ــر ﻤﺼ ــرح ﺒ ــﻪ ﺴـ ـواء ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق
checked thoroughly and carefully. If there is any ﺒــﺎﻟﻌﺒوات ،اﻟوﺼــف ،ﺘــﺎرﻴﺦ اﻹﺼــدار ،اﻟــﺦ ،ﻴﺠــب اﻻﺘﺼــﺎﻝ
unauthorised change either in respect of
packages, description, date of issue etc., ﺒﺸرﻛﺔ اﻟﺸﺤن ﻟﺘﺄﻛﻴد اﻟﺤﻘﺎﺌق اﻟﺼﺤﻴﺤﺔ.
shipping company should be contacted to
confirm the true facts.
This type of B/L is slightly different from a ﻴﺨﺘﻠف ﻫـذا اﻟﻨـوع ﻤـن ﺒـواﻟص اﻟﺸـﺤن ﻗﻠـﻴﻼً ﻋـن ﺒوﻟﻴﺼـﺔ اﻟﺸـﺤن
standard Bill of Lading in that it names
intermediate ports as well as the terminal ports, اﻟﻌﺎدﻴــﺔ ﻤــن ﺤﻴــث أﻨﻬــﺎ ﺘﺤــدد أﺴــﻤﺎء ﻤ ـواﻨﺊ وﺴــﻴطﺔ إﻀــﺎﻓﺔ إﻟــﻰ
and usually shows the name of the subsequent ﻤواﻨﺊ طرﻓﻴﺔ ،وﺘوﻀﺢ ﻋﺎدة اﺴم اﻟﺴـﻔﻴﻨﺔ اﻷﺨـرى "اﻟﻼﺤﻘـﺔ" اﻟﺘـﻲ
Bill Of Lading - vessel that is expected to carry out the next part ﺒوﻟﻴﺼﺔ اﻟﺸﺤن– اﻟﺸﺤن
ﻤـ ــن اﻟﻤﺘوﻗـ ــﻊ أن ﺘﻛﻤـ ــﻝ اﻟﺠـ ــزء اﻟﺘـ ــﺎﻟﻲ ﻤـ ــن اﻟرﺤﻠـ ــﺔ .وﻋـ ــﺎدة ﻓـ ــﺈن
Trans-Shipment of the voyage. Normally, the entire overseas ﻤن ﺴﻔﻴﻨﺔ إﻟﻰ أﺨرى
freight costs from the original port of export to ﺘﻛــﺎﻟﻴف اﻟﺸــﺤن اﻟﺒﺤــري ﻛﺎﻤﻠــﺔ ﻤــن ﻤﻴﻨــﺎء اﻟﺘﺼــدﻴر اﻷﺼــﻠﻲ إﻟــﻰ
final destination are collected by the first ﻤﻴﻨ ــﺎء اﻟوﺼ ــوﻝ ﻴ ــﺘم ﺘﺤﺼ ــﻴﻠﻬﺎ ﻤ ــن ﻗﺒ ــﻝ ﺸ ــرﻛﺔ اﻟﺸ ــﺤن اﻷوﻟ ــﻰ،
shipping company, who then passes on an
agreed proportion to the next shipping company. واﻟﺘﻲ ﻤن ﺜم ﺘدﻓﻊ ﺤﺼﺔ ﻤﺘﻔق ﻋﻠﻴﻬﺎ إﻟﻰ ﺸرﻛﺔ اﻟﺸﺤن اﻟﺘﺎﻟﻴﺔ.
A method of raising a loan on the security of طرﻴﻘ ــﺔ ﻟﻠﺤﺼ ــوﻝ ﻋﻠ ــﻰ ﻗ ــرض ﺒﻀ ــﻤﺎن ﻤﻤﺘﻠﻛ ــﺎت ﺸ ــﺨص ﻤ ــﺎ –
one's possessions - furniture, stock-in-trade, etc.
- a bill of sale is a document formally اﻷﺜـ ــﺎث ،اﻟﻤﺨـ ــزون اﻟﺘﺠـ ــﺎري ،اﻟـ ــﺦ ،ﺴـ ــﻨد اﻟﺒﻴـ ــﻊ ﻫـ ــو وﺜﻴﻘـ ــﺔ ﻴـ ــﺘم
Bill Of Sale
transferring legal ownership of the property to ﺒﻤوﺠﺒﻬ ــﺎ ﻨﻘـ ــﻝ ﻤﻠﻛﻴـ ــﺔ اﻟﻤﻤﺘﻠﻛـ ــﺎت ﺒﺸ ــﻛﻝ ﻗـ ــﺎﻨوﻨﻲ إﻟـ ــﻰ اﻟﻤﻘـ ــرض، ﺴﻨد اﻟﺒﻴﻊ
the lender, the borrower retaining possession of
the goods until the debt is repaid, it being a وﻴﺤــﺘﻔظ اﻟﻤﻘﺘــرض ﺒﺤﻴــﺎزة اﻟﺴــﻠﻊ ﻟﺤــﻴن ﺴــداد اﻟــدﻴن ،وﻤــن ﺸــروط
condition of the agreement that the goods shall
then be re-assigned. Thus, a bill of sale is a kind اﻻﺘﻔﺎﻗﻴــﺔ أن ﻴــﺘم اﻟﺘﻨــﺎزﻝ ﻋــن ﻤﻠﻛﻴــﺔ اﻟﺴــﻠﻊ ﻤـرة أﺨــرى وﻫﻛــذا ﻓــﺈن
of mortgage. An absolute bill of sale, however, ﺴــﻨد اﻟﺒﻴــﻊ ﻋﺒــﺎرة ﻋــن رﻫــن .وﻫﻛــذا ﻓــﺈن ﺴــﻨد اﻟﺒﻴــﻊ اﻟﻤطﻠــق ﻴﻨﻘــﻝ
transfers property absolutely from one person to
another. To be valid a bill of sale must comply اﻟﻤﻠﻛﻴﺔ ﺒﺸﻛﻝ ﻤطﻠق ﻤـن ﺸـﺨص إﻟـﻰ آﺨـر .وﻟﻛـﻲ ﻴﻛـون ﺴـﺎري
with certain legal formalities and requires to be اﻟﻤﻔﻌــوﻝ ﻴﺠــب أن ﻴ ارﻋــﻲ ﺴــﻨد اﻟﺒﻴــﻊ ﻤﺘطﻠﺒــﺎت ﻗﺎﻨوﻨﻴــﺔ ﻤﻌﻴﻨــﺔ وأن
registered.
ﻴﺘم ﺘﺴﺠﻴﻠﻪ.
A document used in the import trade and given ﻤﺴــﺘﻨد ﻴﺴــﺘﺨدم ﻓــﻲ ﺘﺠــﺎرة اﻻﺴــﺘﻴراد ،ﻴﻘــدم إﻟــﻰ ﻤوظــف اﻟﺠﻤــﺎرك
to the customs officer when a full description of
Bill Of Sight
the goods cannot be provided, to enable the ﻋﻨد ﺘﻌذر ﺘوﻓﻴر وﺼف ﻛﺎﻤﻝ ﻟﻠﺒﻀـﺎﺌﻊ ،ﻹﺘﺎﺤـﺔ اﻹﻤﻛﺎﻨﻴـﺔ ﻟﺘﻔرﻴـﻎ ﺴﻨد ﻋﻨد اﻻطﻼع
goods to be landed. A full description of the اﻟﺒﻀﺎﺌﻊ .وﻴﺠب ﺘﻘدﻴم وﺼف ﻛﺎﻤﻝ ﻟﻠﺒﻀﺎﺌﻊ ﻻﺤﻘﺎً.
goods must be given later.
The number of live births per 1000 of the ﻋــدد اﻟﻤواﻟﻴــد اﻷﺤﻴــﺎء ﻟﻛــﻝ 1000ﺸــﺨص ﻤــن اﻟﺴــﻛﺎن .وﻴﺴــﻤﻰ
Birth rate population. The birth rate is also often called the ﻤﻌدﻝ اﻟﻤواﻟﻴد
'crude birth rate'. ﻤﻌدﻝ اﻟﻤواﻟﻴد أﻴﻀًﺎ "ﻤﻌدﻝ اﻟﻤواﻟﻴد اﻹﺠﻤﺎﻟﻲ".
Bkg Breakage ﻤﻘدار اﻟﻛﺴر ﻤﻘدار اﻟﻛﺴر
This term is often used when goods are sold out ﺘﺴــﺘﺨدم ﻫــذﻩ اﻟﻌﺒــﺎرة ﻓــﻲ اﻟﻐﺎﻟــب ﻋﻨــد ﺒﻴــﻊ اﻟﺒﻀــﺎﺌﻊ ﺒﺴــﻌر أﻋﻠــﻰ
at a higher price with a profiteering motive by
creating scarcity by means of hoarding etc. (in ﺒﻐ ــرض ﺘﺤﻘﻴ ــق اﻟـ ـرﺒﺢ اﻟﻔ ــﺎﺤش ﻨظـ ـ اًر ﻟﻨ ــدرة اﻟﺒﻀ ــﺎﺌﻊ اﻟﻤﻌروﻀ ــﺔ
Black Market such a situation common-man/grassroots faces ﺒﺴﺒب ﺘﺨزﻴﻨﻬﺎ ،اﻟﺦ )وﻓﻲ ﻤﺜﻝ ﺘﻠك اﻟﺤﺎﻟﺔ ﻴﻌﺎﻨﻲ اﻹﻨﺴﺎن اﻟﻌﺎدي اﻟﺴوق اﻟﺴوداء
hardship because he pays a high price which
ﻤــن اﻟﻤﺼــﺎﻋب ﻨظ ـ اًر ﻷﻨــﻪ ﻴــدﻓﻊ ﺴــﻌ اًر أﻋﻠــﻰ ﻻ ﻴﻌﺒــر ﻋــن اﻟﻘﻴﻤــﺔ
does not actually represent the fair normal value.
اﻟﻤﻌﺘﺎدة اﻟﻌﺎدﻟﺔ(.
In order to evade taxes, some persons falsify ﻴﻘــوم ﺒﻌــض اﻷﺸــﺨﺎص ﺒﻐــرض ﺘﻔــﺎدي دﻓــﻊ اﻟﻀ ـراﺌب اﻟﻤﺴــﺘﺤﻘﺔ
their accounts and do not record all transaction
in their books of accounts. The money which ﻋﻠ ــﻴﻬم ﺒﺘزوﻴ ــر ﺤﺴ ــﺎﺒﺎﺘﻬم وﻋ ــدم ﺘﺴ ــﺠﻴﻝ ﺠﻤﻴ ــﻊ اﻟﻤﻌ ــﺎﻤﻼت ﻓ ــﻲ
Black Money thus remains unaccounted for and is illegally دﻓ ــﺎﺘر اﻟﺤﺴ ــﺎﺒﺎت .وﻫﻛ ــذا ﻓ ــﺈن اﻷﻤـ ـواﻝ اﻟﺘ ــﻲ ﻻ ﺘﺴ ــﺠﻝ وﺘﺘـ ـراﻛم اﻟﻛﺴب ﻏﻴر اﻟﻤﺸروع
accumulated (generally by foul means) is called
ﺒﺸ ــﻛﻝ ﻏﻴ ــر ﻗ ــﺎﻨوﻨﻲ )وﻋﻤوﻤـ ـﺎً ﺒواﺴ ــطﺔ أﺴ ــﺎﻟﻴب ﻤﻠﺘوﻴ ــﺔ( ﺘﺴ ــﻤﻰ
black money. This is very harmful for the
economy of the country. Sometimes اﻟﻛﺴ ـ ــب ﻏﻴ ـ ــر اﻟﻤﺸ ـ ــروع .وﻫ ـ ــذا اﻷﻤ ـ ــر ﻀ ـ ــﺎر ﺠ ـ ــداً ﺒﺎﻻﻗﺘﺼ ـ ــﺎد
compensation payments are made out of such وﻓــﻲ ﺒﻌــض اﻷﺤﻴــﺎن ﺘــدﻓﻊ ﻤﻛﺎﻓــﺂت ﻤــن أﻤ ـواﻝ اﻟﻛﺴــب.اﻟــوطﻨﻲ
black money and are not shown in normal
documents. .ﻏﻴر اﻟﻤﺸروع وﻻ ﺘﺴﺠﻝ ﻓﻲ اﻟﻤﺴﺘﻨدات اﻟﻌﺎدﻴﺔ
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the operations
under which means of transport are visited by ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﻌﻤﻠﻴــﺎت اﻟﺘــﻲ ﻴﻘــوم ﺒﻤوﺠﺒﻬــﺎ ﻤوظﻔــو،اﻟﻌﺎﻟﻤﻴـﺔ
Boarding and the Customs for: :اﻟﺠﻤﺎرك ﺒﺎﻟﺼﻌود إﻟﻰ وﺴﺎﺌﻝ اﻟﻨﻘﻝ ﻟﻸﻏراض اﻟﺘﺎﻟﻴﺔ
search of means of (a) collection of information from the person
)أ( ﺠﻤ ــﻊ اﻟﻤﻌﻠوﻤ ــﺎت ﻤ ــن اﻟﺸ ــﺨص اﻟﻤﺴ ــؤوﻝ ﻋ ــن وﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ اﻟﺼﻌود إﻟﻰ وﺴﺎﺌﻝ اﻟﻨﻘﻝ
Transport responsible for the means of transport and
examination of commercial, transport or other وﻓﺤـ ــص اﻟﻤﺴـ ــﺘﻨدات اﻟﺘﺠﺎرﻴـ ــﺔ أو ﻤﺴـ ــﺘﻨدات اﻟﻨﻘـ ــﻝ او اﻟﻤﺴـ ــﺘﻨدات وﺘﻔﺘﻴﺸﻬﺎ
documents concerning the means of transport, اﻟطﺎﻗم واﻟرﻛﺎب؛ و، اﻟﺒﻀﺎﻋﺔ،اﻷﺨرى اﻟﻤﺘﻌﻠﻘﺔ ﺒوﺴﺎﺌﻝ اﻟﻨﻘﻝ
the cargo, stores, crew and passengers; and
(b) inspection, examination and search of the )ب( ﻤﻌﺎﻴﻨﺔ وﻓﺤص وﺘﻔﺘﻴش وﺴﺎﺌﻝ اﻟﻨﻘﻝ
means of transport.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means an undertaking
Bond
in due legal form, by which a person binds ﺘﻌﻨﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة ﺘﻌﻬـداً ﺒﺼـﻴﻐﺔ ﻗﺎﻨوﻨﻴـﺔ ﻴﻠـزم ﺸـﺨص ﻤـﺎ،اﻟﻌﺎﻟﻤﻴﺔ اﻟﺘﻌﻬد
himself to the Customs to do or not to do some .ﻨﻔﺴﻪ أﻤﺎم اﻟﺠﻤﺎرك ﺒﺎﻟﻘﻴﺎم أو ﺒﻌدم اﻟﻘﻴﺎم ﺒﺘﺼرف ﻤﺤدد
specified act.
In Accounting terminology a Long term ﻓ ــﻲ اﻟﻤﺼ ــطﻠﺤﺎت اﻟﻤﺤﺎﺴ ــﺒﻴﺔ ﺘﻌﻨ ــﻲ ﺴ ــﻨد دﻴ ــن ﺒﻌﻴ ــد اﻷﻤ ــد
Bond (10+ years) debt instrument. اﻟﺴﻨد
( ﺴﻨوات10 )أﻛﺜر ﻤن
Bond or A building approved by the Customs authorities ﺒﻨﺎﻴﺔ ﺘﻌﺘﻤدﻫﺎ اﻟﺴﻠطﺎت اﻟﺠﻤرﻛﻴـﺔ ﻟﺘﺨـزﻴن اﻟﺴـﻠﻊ اﻟﻤﺴـﺘوردة ﺒـدون ﻤﺴﺘودع ﺠﻤرﻛﻲ
Bonded Warehouse for the storage of imported goods without
payment of duties until their removal on دﻓﻊ اﻟرﺴوم ﻟﺤﻴن إﺨراﺠﻬﺎ ﻋﻨد دﻓﻊ اﻟرﺴوم أو ﻹﻋﺎدة ﺘﺼدﻴرﻫﺎ )ﻤﺴﺘودﻋﺎت
(Licensed
Warehouses) payment of duty or for re-export. (ﻤرﺨﺼﺔ
Brk Broker/Brokerage اﻟوﺴﺎطﺔ/اﻟوﺴﻴط اﻟوﺴﺎطﺔ/اﻟوﺴﻴط
Broker is a person who merely puts a buyer and اﻟوﺴﻴط ﻫو ﺸﺨص ﻴﻘوم ﺒﺠﻤﻊ ﻤﺸﺘري وﺒﺎﺌﻊ ﻤﻊ ﺒﻌﻀـﻬﻤﺎ ﻟﻴﺒرﻤـﺎ
Broker/Brokerage seller in touch with each other and then they وﺴﺎطﺔ/وﺴﻴطﺔ
conclude their contract, His charge which is
usually a small percentage on the business اﻟﻌﻘــد ﺒﻴﻨﻬﻤــﺎ ،وﺘﺴــﻤﻰ أﺘﻌﺎﺒــﻪ اﻟﺘــﻲ ﻋــﺎدة ﻤــﺎ ﺘﻛــون ﻨﺴــﺒﺔ ﻤﺌوﻴــﺔ
concluded, is called as 'Brokerage'. Where
broker acts for the supplier of the goods, the ﺒﺴ ــﻴطﺔ ﻤ ــن ﻗﻴﻤ ــﺔ اﻟﺼ ــﻔﻘﺔ "ﻋﻤوﻟ ــﺔ وﺴ ــﺎطﺔ" .وﺤﻴﺜﻤ ــﺎ ﻴﺘﺼ ــرف
brokerage is paid by the seller and it is generally اﻟوﺴﻴط ﻨﻴﺎﺒﺔ ﻋن ﻤورد اﻟﺒﻀـﺎﺌﻊ ،ﺘـدﻓﻊ ﻋﻤوﻟـﺔ اﻟوﺴـﺎطﺔ ﻤـن ﻗﺒـﻝ
included in the invoice value. Where broker acts
at the request of the buyer and to be paid by اﻟﺒﺎﺌﻊ وﺘﻛون ﻋﻤوﻤـًﺎ ﻤﺸـﻤوﻟﺔ ﻓـﻲ ﻗﻴﻤـﺔ اﻟﻔـﺎﺘورة .وﺤﻴﺜﻤـﺎ ﻴﺘﺼـرف
him, or each of the parties to the relevant
transaction, may agree to pay part of the اﻟوﺴﻴط ﺒﻨﺎء ﻋﻠﻰ طﻠب اﻟﻤﺸﺘري ،ﺘدﻓﻊ ﻋﻤوﻟﺔ اﻟوﺴـﺎطﺔ ﻤـن ﻗﺒـﻝ
brokerage, in such cases, the amount of اﻟﻤﺸﺘري أو ﻗد ﻴﺘﻔق طرﻓﺎ اﻟﺼﻔﻘﺔ ﻋﻠـﻰ أن ﻴـدﻓﻊ ﻛـﻝ ﻤﻨﻬﻤـﺎ ﺠـزًء
brokerage when not included in the price
actually paid, should be ascertained and added ﻤــن ﻋﻤوﻟــﺔ اﻟوﺴــﺎطﺔ ،وﻓــﻲ ﺘﻠــك اﻟﺤــﺎﻻت ،ﻋﻨــدﻤﺎ ﻻ ﻴﻛــون ﻤﺒﻠــﻎ
to the value. ﻋﻤوﻟــﺔ اﻟوﺴــﺎطﺔ ﻤﺸــﻤوﻻً ﻓــﻲ اﻟﺴــﻌر اﻟﻤــدﻓوع ﻓﻌ ـﻼً ،ﻴﺠــب اﻟﺘﺄﻛــد
ﻤﻨﻪ ٕواﻀﺎﻓﺘﻪ إﻟﻰ اﻟﻘﻴﻤﺔ.
See Valuation: Brokerage charges paid or اﻨظــر اﻟﺘﻘﻴــﻴم :ﻤﺼــﺎرﻴف اﻟوﺴــﺎطﺔ اﻟﻤدﻓوﻋــﺔ أو اﻟﻤﺴــﺘﺤﻘﺔ اﻟــدﻓﻊ
payable by a buyer in a country in respect to a
sale of imported goods to be valued may be ﻤــن ﻗﺒــﻝ اﻟﻤﺸــﺘري ﻓــﻲ دوﻟــﺔ ﻤــﺎ ﻓﻴﻤــﺎ ﻴﺘﻌﻠــق ﺒﺒﻴــﻊ ﺴــﻠﻌﺔ ﻤﺴــﺘوردة
dutiable. These charges may not be shown on ﺴــﻴﺘم ﺘﻘﻴﻴﻤﻬــﺎ ﻟﻐــرض ﻓــرض اﻟرﺴــوم ﻋﻠﻴﻬــﺎ .وﻴﺠــوز ﻋــدم إظﻬــﺎر
the invoice but a check of the importers
Brokerage charges ﻫذﻩ اﻟﻤﺼﺎرﻴف ﻓـﻲ اﻟﻔـﺎﺘورة ،وﻟﻛـن ﻓﺤـص ﺤﺴـﺎﺒﺎت اﻟﻤﺴـﺘورد ﻗـد ﻤﺼﺎرﻴف اﻟوﺴﺎطﺔ
accounts may indicate their payment. In some
instances other parties may be named on ﻴﺸ ــﻴر إﻟ ــﻰ دﻓﻌﻬ ــﺎ .وﻓ ــﻲ ﺒﻌ ــض اﻟﺤ ــﺎﻻت ﻴﺠ ــوز ﺘﺴ ــﻤﻴﺔ أطـ ـراف
invoices, bills of lading etc, which may indicate أﺨ ــرى ﻓ ــﻲ اﻟﻔـ ـواﺘﻴر ،وﺜ ــﺎﺌق اﻟﺸ ــﺤن ،اﻟ ــﺦ ،وﻫ ــذا ﻗ ــد ﻴﺸ ــﻴر إﻟ ــﻰ
the existence of such payments.
وﺠود ﺘﻠك اﻟدﻓﻌﺎت.
Bunker Surcharge (usually a percentage of رﺴوم اﻟوﻗود اﻹﻀﺎﻓﻴﺔ )ﺘﻤﺜﻝ ﻋﺎدة ﻨﺴﺒﺔ ﻤﺌوﻴﺔ ﻤن ﺘﻛﻠﻔـﺔ اﻟﺸـﺤن
overseas freight) which varies with the
BS international cost of fuel. ﻟﻤ ــﺎ وراء اﻟﺒﺤ ــﺎر( واﻟﺘ ــﻲ ﺘﺘﻔ ــﺎوت وﻓﻘـ ـﺎً ﻟﺘﻛﻠﻔ ــﺔ اﻟوﻗ ــود ﻓ ــﻲ اﻟﺴ ــوق رﺴوم اﻟوﻗود اﻹﻀﺎﻓﻴﺔ
اﻟﻌﺎﻟﻤﻲ.
BSR )Basic Service Rate (for ocean freight ﺴﻌر اﻟﺨدﻤﺔ اﻷﺴﺎﺴﻲ )ﻟﻠﺸﺤن اﻟﺒﺤري( ﺴﻌر اﻟﺨدﻤﺔ اﻷﺴﺎﺴﻲ
Basic Service Rate Additional - may include ﺴـ ـ ـ ـ ــﻌر اﻟﺨدﻤـ ـ ـ ـ ــﺔ اﻷﺴﺎﺴـ ـ ـ ـ ــﻲ اﻹﻀـ ـ ـ ـ ــﺎﻓﻲ ﻗـ ـ ـ ـ ــد ﻴﺸـ ـ ـ ـ ــﻤﻝ رﺴـ ـ ـ ـ ــوم ﺴﻌر اﻟﺨدﻤﺔ اﻷﺴﺎﺴﻲ
BSRA wharfage/handling/stacking charges in the
Country of export. اﻟﻤﻴﻨﺎء/اﻟﻤﻨﺎوﻟﺔ/اﻟﺘﺴﺘﻴف ﻓﻲ دوﻟﺔ اﻟﺘﺼدﻴر. اﻹﻀﺎﻓﻲ
BTU British thermal unit وﺤدة ﺤ اررﻴﺔ ﺒرﻴطﺎﻨﻴﺔ وﺤدة ﺤرارة ﺒرﻴطﺎﻨﻴﺔ
Different bundles of goods and services that are ﻤﺠﻤوﻋﺎت ﻤﺨﺘﻠﻔﺔ ﻤـن اﻟﺒﻀـﺎﺌﻊ واﻟﺨـدﻤﺎت ﻴﻤﻛـن ﻟﻠﻤﺴـﺘﻬﻠك
attainable to the consumer at given market
Budget Set prices and the consumer's fixed level of income. اﻟﺤﺼـ ــوﻝ ﻋﻠﻴﻬـ ــﺎ ﺒﺄﺴـ ــﻌﺎر اﻟﺴـ ــوق وﻀـ ــﻤن ﻤﺴـ ــﺘوى اﻟـ ــدﺨﻝ ﻤﺠﻤوﻋﺔ اﻟﻤﻴزاﻨﻴﺔ
اﻟﺜﺎﺒت ﻟﻠﻤﺴﺘﻬﻠك
Goods such as petroleum products, unpacked ﺒﻀـ ـ ــﺎﺌﻊ ﻤﺜـ ـ ــﻝ ﻤﻨﺘﺠـ ـ ــﺎت اﻟﺒﺘـ ـ ــروﻝ ،اﻟﻤ ـ ـ ـواد ﻏﻴـ ـ ــر اﻟﻤﻌﺒـ ـ ــﺄة ﻤﺜـ ـ ــﻝ
powders, cereals, fertilizers, iron and steel bars,
Bulk Cargo structural material and liquids etc. that are اﻟﻤﺴﺎﺤﻴق ،طﻌﺎم اﻟﺤﺒوب ،اﻷﺴﻤدة ،اﻟﺤدﻴـد واﻟﻘﻀـﺒﺎن اﻟﺤدﻴدﻴـﺔ، اﻟﺸﺤﻨﺔ اﻟﺴﺎﺌﺒﺔ
transported in bulk. اﻟﻤواد اﻹﻨﺸﺎﺌﻴﺔ واﻟﺴواﺌﻝ ،اﻟﺦ ،واﻟﺘﻲ ﺘﻨﻘﻝ ﺒﻛﻤﻴﺎت ﻛﺒﻴرة ﺴﺎﺌﺒﺔ.
Boom and bust. The long-run pattern of اﻻزدﻫــﺎر واﻟﻛﺴــﺎد .ﻨﻤــط اﻟﻨﻤــو واﻟرﻛــود اﻻﻗﺘﺼــﺎدي ﻋﻠــﻰ اﻟﻤــدى
economic GROWTH and RECESSION.
Business cycle According to the Centre for International. Over اﻟﺒﻌﻴ ــد .وﻗ ــد ﻗ ــﺎم ﺨﺒـ ـراء اﻻﻗﺘﺼ ــﺎد وﻋﻠ ــﻰ ﻤ ــدى اﻟﺴ ــﻨﻴن ﺒوﻀ ــﻊ اﻟدورة اﻻﻗﺘﺼﺎدﻴﺔ
the years, economists have produced numerous ﻨظرﻴﺎت ﻋدﻴدة ﺘﺘﻨﺎوﻝ ﺴﺒب ﺘﻘﻠﺒﺎت اﻟﻨﺸﺎط اﻻﻗﺘﺼﺎدي
theories of why economic activity fluctuates.
Business
Additions or deletions to existing inventory ﺘﻠﻘ ـ ــﻰ ﻋﻤﻠﻴ ـ ــﺎت اﻹﻀ ـ ــﺎﻓﺔ أو اﻟﺤ ـ ــذف ﻤ ـ ــن ﻤﺴ ـ ــﺘوﻴﺎت اﻟﻤﺨ ـ ــزون
levels in response to economic conditions (a اﻟﻤﺨزون اﻟﺘﺠﺎري
Inventories
flow variable). اﻟﺘﺠﺎري ﺘﺠﺎوﺒًﺎ ﻤﻊ اﻟظروف اﻻﻗﺘﺼﺎدﻴﺔ )ﻤﺘﻐﻴر ﻤﺘﺤرك(.
When supply of the goods exceeds demand so ﻋﻨ ــدﻤﺎ ﻴزﻴ ــد ﻋ ــرض اﻟﺒﻀ ــﺎﺌﻊ ﻋ ــن اﻟطﻠ ــب ﻋﻠﻴﻬ ــﺎ ﺒﺤﻴ ــث ﻴﻤﻛ ــن
that the buyer can get goods at the price he
chooses to pay, it is called a Buyer's Market. ﻟﻠﻤﺸﺘري اﻟﺤﺼوﻝ ﻋﻠﻰ اﻟﺒﻀﺎﻋﺔ ﺒﺎﻟﺴﻌر اﻟذي ﻴرﻏب ﻓـﻲ دﻓﻌـﻪ،
Similarly, when there is short-supply and ﺘﺴــﻤﻰ ﻫــذﻩ اﻟﺤﺎﻟــﺔ ﺴــوق اﻟﻤﺸــﺘرﻴن .وﺒﺎﻟﻤﺜــﻝ ،ﻋﻨــدﻤﺎ ﻴﻛــون ﻫﻨــﺎك
Buyer's Market demand is more, it is described as "seller's ﺴوق اﻟﻤﺸﺘرﻴن
ﻨﻘص ﻓﻲ اﻟﻌرض وارﺘﻔﺎع ﻓـﻲ اﻟطﻠـب ،ﺘوﺼـف ﻫـذﻩ اﻟﺤﺎﻟـﺔ ﺒﺄﻨﻬـﺎ
market." Since it has direct bearing on the value
of goods one must keep in touch with the market "ﺴوق اﻟﺒﺎﺌﻌﻴن" .وﻨظ اًر ﻟﻤﺎ ﻟﻬـذﻩ اﻟﺤـﺎﻻت ﻤـن ﺘـﺄﺜﻴر ﻤﺒﺎﺸـر ﻋﻠـﻰ
trends through media reports – newspapers, ﻗﻴﻤﺔ اﻟﺒﻀﺎﺌﻊ ،ﻴﺠب ﻤﺘﺎﺒﻌﺔ اﺘﺠﺎﻫـﺎت اﻟﺴـوق ﻤـن ﺨـﻼﻝ اﻟﺘﻘـﺎرﻴر
radio, T.V., magazines covering commerce and
industry and other economic and financial اﻹﻋﻼﻤﻴ ـ ـ ـ ـ ــﺔ – اﻟﺼ ـ ـ ـ ـ ــﺤف ،اﻟرادﻴ ـ ـ ـ ـ ــو ،اﻟﺘﻠﻔزﻴ ـ ـ ـ ـ ــون ،اﻟﻤﺠ ـ ـ ـ ـ ــﻼت
matters.
اﻟﻤﺘﺨﺼﺼــﺔ ﻓــﻲ ﺸــؤون اﻟﺘﺠــﺎرة واﻟﺼــﻨﺎﻋﺔ واﻟﻤﺴــﺎﺌﻝ اﻻﻗﺘﺼــﺎدﻴﺔ
واﻟﻤﺎﻟﻴﺔ اﻷﺨرى.
See Valuation: means an amount paid by an اﻨظ ــر اﻟﺘﻘﻴ ــﻴم :ﺘﻌﻨ ــﻲ اﻟﻤﺒﻠ ــﻎ اﻟ ــذي ﻴدﻓﻌ ــﻪ ﻤﺴ ــﺘورد اﻟﺒﻀ ــﺎﺌﻊ إﻟ ــﻰ
Buying importer of goods to an agent for the purpose of
representing that importer abroad in the وﻛﻴــﻝ ﻟﻐــرض ﺘﻤﺜﻴ ــﻝ ذﻟــك اﻟﻤﺴ ــﺘورد ﻓــﻲ اﻟﺨــﺎرج ﻓ ــﻲ ﺸ ـراء ﺘﻠ ــك ﻋﻤوﻟﺔ اﻟﺸراء
Commission
;purchase of those goods اﻟﺒﻀﺎﺌﻊ.
C
C&D Collection and delivery اﻻﺴﺘﻼم واﻟﺘﺴﻠﻴم اﻻﺴﺘﻼم واﻟﺘﺴﻠﻴم
C&F Cost and Freight اﻟﺘﻛﻠﻔﺔ واﻟﺸﺤن اﻟﺘﻛﻠﻔﺔ واﻟﺸﺤن
C&I Cost and Insurance اﻟﺘﻛﻠﻔﺔ واﻟﺘﺄﻤﻴن اﻟﺘﻛﻠﻔﺔ واﻟﺘﺄﻤﻴن
C/N Credit Note إﺸﻌﺎر داﺌن إﺸﻌﺎر داﺌن
CAD Cash Against Documents ﻨﻘداً ﻤﻘﺎﺒﻝ اﻟﻤﺴﺘﻨدات ﻨﻘداً ﻤﻘﺎﺒﻝ اﻟﻤﺴﺘﻨدات
Currency Adjustment Factor (% adjustment ﻋﺎﻤــﻝ ﺘﻌــدﻴﻝ اﻟﻌﻤﻠــﺔ )ﻨﺴــﺒﺔ اﻟﺘﻌــدﻴﻝ اﻟﻤﺌوﻴــﺔ %ﻟﺘﻐطﻴــﺔ اﻟﺘﻘﻠﺒــﺎت
CAF )to cover exchange rate fluctuations ﻋﺎﻤﻝ ﺘﻌدﻴﻝ اﻟﻌﻤﻠﺔ
ﻓﻲ ﺴﻌر اﻟﺼرف(
A set of criteria developed by Adam Smith that ﻤﺠﻤوﻋـ ــﺔ ﻤـ ــن اﻟﻤﻌـ ــﺎﻴﻴر وﻀـ ــﻌﻬﺎ آدم ﺴـ ــﻤﻴث ﻴﻤﻛـ ــن اﺴـ ــﺘﺨداﻤﻬﺎ
could be used to judge whether or not a tax was ﻟﺘﺤدﻴد إن ﻛﺎﻨت اﻟﻀرﻴﺒﺔ ﺼﺤﻴﺤﺔ أم ﻻ .وﻫذﻩ اﻟﻤﺒﺎدئ ﻫﻲ:
a 'good' tax. They were:
1.The cost of collection must be low relative to .1ﻴﺠب أن ﺘﻛون ﺘﻛﻠﻔﺔ اﻟﺘﺤﺼﻴﻝ ﻤﻨﺨﻔﻀﺔ ﻤﻘﺎرﻨﺔ ﻤﻊ اﻟﻌﺎﺌد.
the yield .2ﻴﺠ ـ ــب أن ﻴﻛ ـ ــون اﻟﺘوﻗﻴ ـ ــت واﻟﻤﺒﻠ ـ ــﻎ اﻟﻤﺘوﺠ ـ ــب دﻓﻌ ـ ــﻪ ﻤﻌﻠوﻤـ ـ ـﺎً
Canons of taxation ﻤﺒﺎدئ ﻓرض اﻟﻀرﻴﺒﺔ
2.The timing and amount to be paid must be ﻟﻠﻤﻛﻠف ﺒدﻓﻊ اﻟﻀرﻴﺒﺔ.
certain to the payer
3.The means and timing of payment must be .3ﻴﺠــب أن ﺘﻛــون وﺴــﺎﺌﻝ اﻟــدﻓﻊ وﺘوﻗﻴﺘﻬــﺎ ﻤرﻴﺤــﺔ ﻟﻠﻤﻛﻠــف ﺒــدﻓﻊ
convenient to the payer اﻟﻀرﻴﺒﺔ.
4.Taxes should be levied according to ability to .4ﻴﺠب ﻓرض اﻟﻀرﻴﺒﺔ وﻓﻘﺎً ﻟﻠﻘدرة ﻋﻠﻰ اﻟدﻓﻊ.
pay
The part of the balance of payments that covers ذﻟك اﻟﺠزء ﻤن ﻤﻴزان اﻟﻤدﻓوﻋﺎت اﻟذي ﻴﻐطﻲ ﻤﺸﺘرﻴﺎت وﻤﺒﻴﻌـﺎت
international purchases and sales of assets,
Capital account اﻷﺼـ ــوﻝ ﻋﻠـ ــﻰ اﻟﻤﺴـ ــﺘوى اﻟـ ــدوﻟﻲ ،ﺒﻤـ ــﺎ ﻓـ ــﻲ ذﻟـ ــك اﻻﺴـ ــﺘﺜﻤﺎرات
including foreign direct investment, portfolio اﻟﺤﺴﺎب اﻟرأﺴﻤﺎﻟﻲ
)(CP investment, bank loans and deposits, securities اﻷﺠﻨﺒﻴ ـ ــﺔ اﻟﻤﺒﺎﺸـ ـ ـرة ،اﻟﻤﺤﻔظ ـ ــﺔ اﻻﺴ ـ ــﺘﺜﻤﺎرﻴﺔ ،اﻟﻘ ـ ــروض واﻟوداﺌ ـ ــﻊ
and foreign currency holdings
اﻟﺒﻨﻛﻴﺔ ،ﻤﺤﻔظﺔ اﻷوراق اﻟﻤﺎﻟﻴﺔ واﻟﻌﻤﻼت اﻷﺠﻨﺒﻴﺔ.
Capital See government capital expenditure اﻨظر اﻟﻨﻔﻘﺎت اﻟرأﺴﻤﺎﻟﻴﺔ اﻟﺤﻛوﻤﻴﺔ اﻟﻨﻔﻘﺎت اﻟرأﺴﻤﺎﻟﻴﺔ
expenditure
Capital gain
A positive difference between the sale price of اﻟﻔرق اﻹﻴﺠﺎﺒﻲ ﺒﻴن ﺴﻌر ﺒﻴﻊ اﻷﺼوﻝ وﺴﻌر ﺸراﺌﻬﺎ اﻷرﺒﺎح اﻟرأﺴﻤﺎﻟﻴﺔ
an asset and its purchase price.
Capital Loss
A negative difference between the sale price of اﻟﻔرق اﻟﺴﻠﺒﻲ ﺒﻴن ﺴﻌر ﺒﻴﻊ اﻷﺼوﻝ وﺴﻌر ﺸراﺌﻬﺎ اﻟﺨﺴﺎﺌر اﻟرأﺴﻤﺎﻟﻴﺔ
an asset and its purchase price.
The number of shares authorized for issuance by ﻋدد اﻷﺴﻬم اﻟﻤﺼرح ﺒﺈﺼدارﻫﺎ وﻓﻘﺎً ﻟﻌﻘد ﺘﺄﺴﻴس اﻟﺸرﻛﺔ ﺒﻤﺎ ﻓـﻲ
)Capital stock (K a company's charter, including both common أﺴﻬم رأس اﻟﻤﺎﻝ
stock and preferred stock. ذﻟك اﻷﺴﻬم اﻟﻌﺎدﻴﺔ واﻷﺴﻬم اﻟﻤﻤﺘﺎزة.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means information
submitted prior to or on arrival or departure of a اﻟﻌﺎﻟﻤﻴـ ــﺔ ،ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻟﻤﻌﻠوﻤـ ــﺎت اﻟﻤﻘدﻤـ ــﺔ ﻗﺒـ ــﻝ او ﻋﻨـ ــد
means of transport for commercial use that وﺼــوﻝ أو ﻤﻐــﺎدرة وﺴــﺎﺌﻝ اﻟﻨﻘــﻝ اﻟﻤﺨﺼﺼــﺔ ﻟﻼﺴــﺘﺨدام اﻟﺘﺠــﺎري
provides the particulars required by the Customs
واﻟﺘ ــﻲ ﺘ ــوﻓر اﻟﺒﻴﺎﻨ ــﺎت اﻟﻤطﻠوﺒ ــﺔ ﻤ ــن ﻗﺒ ــﻝ اﻟﺠﻤ ــﺎرك ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق
relating to cargo brought to or removed from the
Cargo Declaration Customs territory. ﺒﺎﻟﺸ ـ ــﺤﻨﺎت اﻟﺘ ـ ــﻲ ﻴ ـ ــﺘم إﺤﻀ ـ ــﺎرﻫﺎ إﻟ ـ ــﻰ أو إﺨراﺠﻬ ـ ــﺎ ﻤ ـ ــن ﻤﻨطﻘ ـ ــﺔ
ﺒﻴﺎن اﻟﺸﺤن
اﻟﺠﻤﺎرك.
Notes
1. The nature and contents of Cargo ﻤﻼﺤظﺎت
declarations may vary from country to .1ﻗــد ﺘﺨﺘﻠــف طﺒﻴﻌــﺔ وﻤﺤﺘوﻴــﺎت ﺒﻴﺎﻨــﺎت اﻟﺸــﺤن ﻤــن دوﻟــﺔ
country according to the commercial
means of transport used. The particulars إﻟﻰ أﺨرى وﻓﻘًﺎ ﻟوﺴـﻴﻠﺔ اﻟﻨﻘـﻝ اﻟﺘﺠﺎرﻴـﺔ اﻟﻤﺴـﺘﺨدﻤﺔ .وﻗـد
of the cargo (freight) may include kind, ﺘﺸ ـ ــﻤﻝ ﺒﻴﺎﻨ ـ ــﺎت اﻟﺸ ـ ــﺤﻨﺔ ﻨ ـ ــوع وﻋ ـ ــدد ﻋﻼﻤ ـ ــﺎت وأرﻗ ـ ــﺎم
number, marks and numbers of اﻟﻌﺒـ ـوات ،وﺼ ــﻔًﺎ ﻤﺨﺘﺼـ ـ ًار ﻟﻠﻌﺒـ ـوات ،اﻟ ــوزن اﻹﺠﻤ ــﺎﻟﻲ،
packages, brief description of the goods,
gross weight, etc. In some countries, اﻟ ــﺦ .وﻓ ــﻲ ﺒﻌ ــض اﻟ ــدوﻝ ،ﻴﺠ ــوز ﺘﻘ ــدﻴم ﻫ ــذﻩ اﻟﺒﻴﺎﻨ ــﺎت
these particulars may be submitted by ﺒواﺴطﺔ اﻟوﺴﺎﺌﻝ اﻹﻟﻛﺘروﻨﻴﺔ.
electronic means.
.2ﻴﺸ ـ ـ ــﺎر إﻟ ـ ـ ــﻰ ﺒﻴﺎﻨ ـ ـ ــﺎت اﻟﺸ ـ ـ ــﺤن ﻓ ـ ـ ــﻲ اﻟﻐﺎﻟ ـ ـ ــب ﺒﺼ ـ ـ ــﻔﺔ
2. Cargo declarations are often referred to
as "manifests"; in some countries "ﻤﺎﻨﻴﻔﺴـ ــت"؛ وﻓـ ــﻲ ﺒﻌـ ــض اﻟـ ــدوﻝ ﻴـ ــﺘم ﻗﺒـ ــوﻝ ﻤﺎﻨﻴﻔﺴـ ــت
Aircraft cargo manifests, Ship's اﻟﺸﺤن ﺒﺎﻟطﺎﺌرة أو ﻤﺎﻨﻴﻔﺴـت اﻟﺸـﺤن ﺒواﺴـطﺔ اﻟﺒﺤـر أو
manifests or Goods manifests are
accepted in place of the Cargo ﻤﺎﻨﻴﻔﺴت اﻟﺒﻀﺎﺌﻊ ﺒدﻻً ﻤن ﺒﻴﺎﻨﺎت اﻟﺸﺤﻨﺔ ،وﻴﺸﺎر إﻟـﻰ
declarations. Cargo declarations are also ﺒﻴﺎﻨـ ــﺎت اﻟﺸ ـ ــﺤﻨﺔ ﻓـ ــﻲ ﺒﻌ ـ ــض اﻷﺤﻴـ ــﺎن ﺒﺼ ـ ــﻔﺔ ﺒﻴﺎﻨ ـ ــﺎت
sometimes referred to as freight
declarations. اﻟﺸﺤن.
3. The Annex to the Convention on .3إن ﻤﻠﺤق اﺘﻔﺎﻗﻴﺔ ﺘﺴﻬﻴﻝ ﺤرﻛﺔ اﻟﺸـﺤن اﻟﺒﺤـري اﻟـدوﻟﻲ،
Facilitation of International Maritime
Traffic, London, 1965, provides for a ﻟﻨــدن ،1965 ،ﻴﺘﻨــﺎوﻝ ﺒﻴــﺎن اﻟﺸــﺤن )اﻟﻨﻤــوذج اﻟﻘﻴﺎﺴــﻲ
Cargo declaration (Model Form IMO IMO FALﻨﻤوذج .(2وﺒﺎﻟﻨﺴﺒﺔ ﻟﻠﻨﻘﻝ اﻟﺠوي ،ﻴﺸـﺎر
FAL Form 2). With regard to air
إﻟـ ـ ــﻰ ﺒﻴـ ـ ــﺎن اﻟﻨﻘـ ـ ــﻝ اﻟﺠـ ـ ــوي ﺒﺎﺴـ ـ ــم ﻤﺎﻨﻴﻔﺴـ ـ ــت اﻟﺸـ ـ ــﺤن
transport, the corresponding declaration
is called Cargo manifest (Model Form )اﻟﻨﻤ ـ ــوذج اﻟﻘﻴﺎﺴ ـ ــﻲ ﺒﺸ ـ ــﺄن اﻟطﻴـ ـ ـران اﻟﻤ ـ ــدﻨﻲ اﻟ ـ ــدوﻟﻲ،
as on International Civil Aviation, ﺸﻴﻛﺎﻏو.(1944 ،
)Chicago, 1944
4. Goods declarations may subsequently .4ﻴﺠ ــوز ﺘﻘ ــدﻴم ﺒﻴﺎﻨ ــﺎت اﻟﺒﻀ ــﺎﺌﻊ ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق ﺒﺎﻟﺸ ــﺤﻨﺎت
be presented in respect of the individual اﻟﻔردﻴﺔ اﻟﺘﻲ ﺘﻐطﻴﻬﺎ ﺒﻴﺎﻨﺎت اﻟﺸﺤن.
consignments covered by the Cargo
declarations. .5ﻫﻨ ــﺎك ﺘﻌرﻴ ــف ﻟﺒﻴ ــﺎن اﻟﺸ ــﺤن ﻓ ــﻲ اﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص أ،
5. Cargo declaration is defined in Specific اﻟﻔﺼوﻝ 1و 2ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Annex A, Chapters 1 and 2 of the
revised Kyoto Convention.
Cargo Manifest Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ﻤﺎﻨﻴﻔﺴت اﻟﺸﺤن
customs terms this term means a listing of the
goods comprising the cargo (freight) carried in a اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻗﺎﺌﻤ ــﺔ ﺒﺎﻟﺒﻀ ــﺎﺌﻊ اﻟﺘ ــﻲ ﺘﺘﻛ ــون ﻤﻨﻬ ــﺎ
means of transport or in a transport-unit. The
Cargo manifest which gives the commercial اﻟﺸـ ــﺤﻨﺔ اﻟﻤﻨﻘوﻟـ ــﺔ ﻓـ ــﻲ وﺴـ ــﺎﺌﻝ اﻟﻨﻘـ ــﻝ أو ﻓـ ــﻲ وﺤـ ــدة ﻨﻘـ ــﻝ .وﻴﺠـ ــوز
particulars of the goods, such as transport اﺴﺘﺨدام ﻤﺎﻨﻴﻔﺴت اﻟﺸـﺤن اﻟـذي ﻴـوﻓر ﺒﻴﺎﻨـﺎت اﻟﺒﻀـﺎﻋﺔ ﻤﺜـﻝ أرﻗـﺎم
document numbers, consignors, consignees,
marks and numbers, number and kind of ﻤﺴــﺘﻨدات اﻟﻨﻘــﻝ ،اﻟﺸــﺎﺤن ،اﻟﻤرﺴ ـﻝ إﻟﻴــﻪ ،اﻟﻌﻼﻤــﺎت واﻷرﻗــﺎم وﻨــوع
packages, descriptions and quantities of the
goods, may be used in place of the Cargo ﻻ ﻤن ﺒﻴﺎن اﻟﺸﺤن.
اﻟﻌﺒوات ،وﺼف وﻛﻤﻴﺎت اﻟﺒﻀﺎﻋﺔ ،ﺒد ً
declaration.
Note: Examples of Cargo manifests are Aircraft ﻤﻼﺤظــﺔ :اﻷﻤﺜﻠــﺔ ﻋﻠــﻰ ﻤﺎﻨﻴﻔﺴــت اﻟﺸــﺤن ﻫــﻲ ﻤﺎﻨﻴﻔﺴــت اﻟﺸــﺤن
cargo manifests, Ship's manifests, Goods اﻟﺠــوي ،ﻤﺎﻨﻴﻔﺴــت اﻟﺸــﺤن اﻟﺒﺤــري ،ﻤﺎﻨﻴﻔﺴــت اﻟﺒﻀــﺎﺌﻊ و"ﺒــوردرو"
manifests and "bordereaux" (road traffic).
)اﻟﻨﻘﻝ اﻟﺒري(.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means an international
Customs document which, issued under the اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻤﺴ ــﺘﻨد ﺠﻤرﻛ ــﻲ دوﻟ ــﻲ ﻴﺼ ــدر وﻓﻘـ ـﺎً
terms of the ATA Convention and the Istanbul ﻟﺸ ــروط واﺘﻔﺎﻗﻴ ــﺔ ATAواﺘﻔﺎﻗﻴ ــﺔ اﺴ ــﺘﻨﺒوﻝ وﻴﺸ ــﺘﻤﻝ ﻋﻠ ــﻰ ﻀ ــﻤﺎن
Convention, incorporates an internationally
Carnet ATA valid guarantee and may be used, in lieu of دوﻟ ـ ــﻲ ﺴ ـ ــﺎري اﻟﻤﻔﻌ ـ ــوﻝ وﻴﺠ ـ ــوز اﺴ ـ ــﺘﺨداﻤﻪ ﺒ ـ ــدﻻً ﻤ ـ ــن ﻤﺴ ـ ــﺘﻨدات
)(ATA Carnet national Customs documents and as security for إذن اﻟﻤرور ATA
import duties and taxes, to cover the temporary اﻟﺠﻤ ــﺎرك اﻟوطﻨﻴ ــﺔ وﻛﻀ ــﻤﺎن ﻟرﺴ ــوم وﻀـ ـراﺌب اﻻﺴ ــﺘﻴراد ،ﻟﺘﻐطﻴ ــﺔ
admission of goods and, where appropriate, the اﻹدﺨﺎﻝ اﻟﻤؤﻗت ﻟﻠﺒﻀﺎﺌﻊ وﺴﻠﻊ اﻟﺘراﻨزﻴت ،ﺤﺴب ﻤﻘﺘﻀﻰ اﻟﺤـﺎﻝ.
transit of goods. It may be accepted for
controlling the temporary exportation and re- وﻴﺠــوز ﻗﺒوﻟــﻪ ﻟرﻗﺎﺒــﺔ اﻟﺘﺼــدﻴر اﻟﻤؤﻗــت ٕواﻋــﺎدة اﺴــﺘﻴراد اﻟﺒﻀــﺎﺌﻊ،
importation of goods but, in this case, the وﻟﻛن ﻓﻲ ﻫذﻩ اﻟﺤﺎﻟﺔ ﻻ ﻴطﺒق اﻟﻀﻤﺎن اﻟدوﻟﻲ.
international guarantee does not apply
Carrier
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means the person اﻟﻨﺎﻗﻝ
actually transporting goods or in charge of or اﻟﻌﺎﻟﻤﻴـ ــﺔ ،ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻟﺸـ ــﺨص اﻟـ ــذي ﻴﻨﻘـ ــﻝ اﻟﺒﻀـ ــﺎﺌﻊ أو
responsible for the operation of the means of اﻟﻤﻛﻠف أو اﻟﻤﺴؤوﻝ ﻋن ﺘﺸﻐﻴﻝ وﺴﺎﺌﻝ اﻟﻨﻘﻝ.
transport.
See: Annex A.1 to the Kyoto Convention of اﻨظر :اﻟﻤﻠﺤق أ 1-ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﺴـﻨﺔ 1974واﻟﻤﻠﺤـق اﻟﺨـﺎص
1974 and Specific Annex A, Chapter 1 and
Specific Annex J, Chapter 4 of the revised أ ،اﻟﻔﺼــﻝ 1واﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص ﻝ ،اﻟﻔﺼــﻝ 4ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو
Kyoto Convention.
اﻟﻤﻌدﻟﺔ.
Under the Common Customs Law for the Arab وﺒﻤوﺠب ﻗﺎﻨون اﻟﺠﻤـﺎرك اﻟﻤوﺤـد ﻟـدوﻝ اﻟﺨﻠـﻴﺞ اﻟﻌرﺒـﻲ ،ﻓـﺈن ﻋﺒـﺎرة
States of the Gulf the terms “carrier“ means the
owner of a means of transportation or his "اﻟﻨﺎﻗ ــﻝ" ﺘﻌﻨ ــﻲ ﻤﺎﻟ ــك وﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ أو ﻤﻨدوﺒ ــﻪ اﻟﻤﻔ ــوض )ﺒﻤوﺠ ــب
authorized representative (under an official ﺘﻔوﻴض رﺴﻤﻲ(.
authorization).
In Accounting terminology cash comprises cash ﻓﻲ اﻟﻌﺒﺎرات اﻟﻤﺤﺎﺴﺒﻴﺔ ،ﻛﻠﻤﺔ اﻟﻨﻘد ﺘﺘﻛون ﻤن اﻟﻤﺒﺎﻟﻎ اﻟﻨﻘدﻴﺔ ﻓـﻲ
Cash on hand and demand deposits. اﻟﻨﻘد
اﻟﺼﻨدوق واﻟوداﺌﻊ ﺘﺤت اﻟطﻠب.
Cash equivalents are short-term, highly liquid ﻤﻛﺎﻓﺌﺎت اﻟﻨﻘد ﻫﻲ اﻻﺴﺘﺜﻤﺎرات ﻗﺼﻴرة اﻷﻤد ذات اﻟﺴﻴوﻟﺔ اﻟﻌﺎﻟﻴـﺔ
investments that are readily convertible to
Cash equivalents known amounts of cash and which are subject to اﻟﺘﻲ ﻴﻤﻛن ﺘﺤوﻴﻠﻬﺎ ﻓو اًر إﻟﻰ ﻤﺒﺎﻟﻎ ﻨﻘدﻴﺔ واﻟﺘﻲ ﺘﺘﻌرض ﻟﻤﺨـﺎطر ﻤﻛﺎﻓﺌﺎت اﻟﻨﻘد
an insignificant risk of changes in value. ﻀﺌﻴﻠﺔ ﻤن ﺤﻴث اﻟﺘﻐﻴر ﻓﻲ اﻟﻘﻴﻤﺔ.
Cashflows or
Cash flows are inflows and outflows of cash and اﻟﺘدﻓﻘﺎت اﻟﻨﻘدﻴﺔ ﻫﻲ اﻟﺘدﻓﻘﺎت اﻟداﺨﻠﻴﺔ واﻟﺨﺎرﺠﻴﺔ ﻟﻠﻨﻘـد وﻤﻛﺎﻓﺌـﺎت
cash equivalents. اﻟﺘدﻓﻘﺎت اﻟﻨﻘدﻴﺔ
Cash flows اﻟﻨﻘد
CBD Cash Before Delivery ﻨﻘدًا ﻓﺒﻝ اﻟﺘﺴﻠﻴم ﻨﻘداً ﻓﺒﻝ اﻟﺘﺴﻠﻴم
Cash discount/Customs Declaration اﻟﺨﺼم اﻟﻨﻘدي/اﻹﻗرار اﻟﺠﻤرﻛﻲ اﻟﺨﺼم اﻟﻨﻘدي/اﻹﻗرار
CD
اﻟﺠﻤرﻛﻲ
CDV Current Domestic Value اﻟﻘﻴﻤﺔ اﻟداﺨﻠﻴﺔ اﻟﺠﺎرﻴﺔ اﻟﻘﻴﻤﺔ اﻟداﺨﻠﻴﺔ اﻟﺠﺎرﻴﺔ
Certificate of Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ ﺸﻬﺎدة اﻟﻤﻨﺸﺄ
Origin customs terms this term means a specific form ﺘﻌﻨﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة ﺼـﻴﻐﺔ ﻤﺤـددة ﻟﺘﻌرﻴـف اﻟﺒﻀـﺎﺌﻊ واﻟﺘـﻲ،اﻟﻌﺎﻟﻤﻴﺔ
identifying the goods, in which the authority or
body empowered to issue it certifies expressly ﺒﻤوﺠﺒﻬ ــﺎ ﻓ ــﺈن اﻟﺴ ــﻠطﺔ أو اﻟﺠﻬ ــﺔ اﻟﻤﻔوﻀ ــﺔ ﺒﺈﺼ ــدارﻫﺎ ﺘﺸ ــﻬد ﺒ ــﺄن
that the goods to which the certificate relates .اﻟﺒﻀﺎﺌﻊ اﻟﺘـﻲ ﺘﺘﻌﻠـق ﺒﻬـﺎ اﻟﺸـﻬﺎدة ﻴﻌـود ﻤﻨﺸـؤﻫﺎ إﻟـﻰ دوﻟـﺔ ﻤﺤـددة
originate in a specific country. This certificate
اﻟﺸـرﻛﺔ،وﻗد ﺘﺸﻤﻝ ﻫذﻩ اﻟﺸﻬﺎدة أﻴﻀﺎً إﻗ ار اًر ﻤن اﻟﺸـرﻛﺔ اﻟﻤﺼـﻨﻌﺔ
may also include a declaration by the
manufacturer, producer, supplier, exporter or . اﻟﻤﺼدر أو ﺸﺨص ﻤﺨﺘص آﺨر، اﻟﻤورد،اﻟﻤﻨﺘﺠﺔ
other competent person.
Notes ﻤﻼﺤظﺎت
1. In this definition the word "country" may ﻓــﺈن ﻛﻠﻤــﺔ "دوﻟــﺔ" ﻗــد ﺘﺸــﻤﻝ ﻤﺠﻤوﻋــﺔ ﻤــن، ﻓــﻲ ﻫــذا اﻟﺘﻌرﻴــف.1
include a group of countries, a region or a part
of a country. . ﻤﻨطﻘﺔ أو ﺠزء ﻤن دوﻟﺔ،اﻟدوﻝ
2. Specific forms for certificates of origin have ﻻﺘﻔﺎﻗﻴـﺔ2- ﺘوﺠد ﻨﻤﺎذج ﻤﺤددة ﻟﺸﻬﺎدات اﻟﻤﻨﺸﺄ ﻓﻲ اﻟﻤﻠﺤـق د.2
been laid down in Annex D.2. to the Kyoto
Convention of 1974 and Specific Annex K, ﻤ ــن3 و2 اﻟﻔﺼ ــوﻝ، واﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص ك1974 ﻛﻴوﺘ ــو ﻟﺴ ــﻨﺔ
Chapters 2 and 3 of the revised Kyoto اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو اﻟﻤﻌدﻟـ ــﺔ وﻓـ ــﻲ إطـ ــﺎر اﻟﻌﻤـ ــﻝ اﻟﺨـ ــﺎص ﺒﺎﻟﺘرﺘﻴﺒـ ــﺎت
Convention and in the framework of preferential
.اﻟﺘﻔﻀﻴﻠﻴﺔ ﻤﺜﻝ اﻟﻨظﺎم اﻟﻌﺎم ﻟﻸﻓﻀﻠﻴﺎت
arrangements such as the Generalized System of
Preferences.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means a declaration of
Certified origin certified by an authority or body ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺸــﻬﺎدة ﻤﻨﺸــﺄ ﻤﺼــدﻗﺔ ﻤــن اﻟﺴــﻠطﺔ أو،اﻟﻌﺎﻟﻤﻴــﺔ
declaration of empowered to do so. .اﻟﺠﻬﺔ اﻟﻤﻔوﻀﺔ ﺒﺎﻟﺘﺼدﻴق
Origin ﺸﻬﺎدة اﻟﻤﻨﺸﺄ اﻟﻤﺼدﻗﺔ
See: Annex D.2. to the Kyoto Convention of
1974 and Specific Annex K, واﻟﻤﻠﺤـ ـ ــق1974 ﻻﺘﻔﺎﻗﻴـ ـ ــﺔ ﻛﻴوﺘـ ـ ــو ﻟﺴـ ـ ــﻨﺔ2- اﻟﻤﻠﺤـ ـ ــق د:اﻨظـ ـ ــر
Chapters 2 and 3 of the revised Kyoto . ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ3 و2 اﻟﻔﺼوﻝ،اﻟﺨﺎص ك
Convention.
CF
Collection Fee - Charge (percentage) imposed رﺴـ ــوم اﻟﺘﺤﺼـ ــﻴﻝ – ﻤﺼـ ــﺎرﻴف )ﻨﺴـ ــﺒﺔ ﻤﺌوﻴـ ــﺔ( ﺘﻔرﻀـ ــﻬﺎ ﺸـ ــرﻛﺔ رﺴوم اﻟﺘﺤﺼﻴﻝ
by the Shipping Co. where overseas freight and
other charges are to be collected. اﻟﺸـ ــﺤن ﺤﻴـ ــث ﻴﺘﻌـ ــﻴن ﺘﺤﺼـ ــﻴﻝ أﺠـ ــور اﻟﺸـ ــﺤن ﻟﻤـ ــﺎ وراء اﻟﺒﺤـ ــﺎر
واﻟﻤﺼﺎرﻴف اﻷﺨرى.
Container Freight Service Charges (for packing ﻤﺼﺎرﻴف ﺨدﻤﺔ اﻟﺸﺤن ﺒﺎﻟﺤﺎوﻴﺎت )ﻟﺘﻌﺒﺌﺔ اﻟﺒﻀﺎﺌﻊ ﻓﻲ ﺤﺎوﻴﺔ(. ﻤﺼﺎرﻴف ﺨدﻤﺔ اﻟﺸﺤن
CFSC of goods into a container).
ﺒﺎﻟﺤﺎوﻴﺎت
CI Commercial Invoice-Colour Index ﻓﺎﺘورة ﺘﺠﺎرﻴﺔ – ﻤؤﺸر ﻤﻠون ﻓﺎﺘورة ﺘﺠﺎرﻴﺔ
Cost, Insurance & Freight (cost of goods plus اﻟﺘﻛﻠﻔﺔ واﻟﺘﺄﻤﻴن واﻟﺸﺤن )ﺘﻛﻠﻔـﺔ اﻟﺒﻀـﺎﺌﻊ واﻟﺘـﺄﻤﻴن وأﺠـور اﻟﺸـﺤن
CIF overseas insurance and freight from the port of اﻟﺘﻛﻠﻔﺔ واﻟﺘﺄﻤﻴن واﻟﺸﺤن
exportation to the port of importation). ﻤن ﻤﻴﻨﺎء اﻟﺘﺼدﻴر إﻟﻰ ﻤﻴﻨﺎء اﻻﺴﺘﻴراد(.
A model showing the flows of money around ﻨﻤوذج ﻴوﻀﺢ ﺘدﻓﻘﺎت اﻟﻤﺎﻝ ﻓﻲ اﻻﻗﺘﺼﺎد .وﻴﻨﻘﺴم اﻻﻗﺘﺼﺎد إﻟﻰ
the economy. The economy is conventionally
split into firms and households and the circular ﺸــرﻛﺎت وﻤؤﺴﺴ ــﺎت ،وﻴوﻀ ــﺢ اﻟﺘ ــدﻓق اﻟــدوري ﺤرﻛ ــﺔ اﻟﻤ ــﺎﻝ ﺒ ــﻴن
The special declaration forms for postal items as ﻨﻤﺎذج اﻹﻗ اررات اﻟﺨﺎﺼﺔ ﺒﺸﺄن اﻟﻤواد اﻟﺒرﻴدﻴﺔ ﻛﻤـﺎ ﻫـﻲ ﻤوﺼـوﻓﺔ
described in the Acts of the Universal Postal
Union currently in force. ﻓﻲ ﻗواﻨﻴن اﺘﺤﺎد اﻟﺒرﻴد اﻟﻌﺎﻟﻤﻲ اﻟﻤﻌﻤوﻝ ﺒﻬﺎ ﺤﺎﻟﻴﺎً.
The coefficient of determination, which ranges وﻫــو ﻴﺸــﻴر إﻟــﻰ ﺠــودة أو1 إﻟــﻰ0 ﻴﺘ ـراوح ﻤﻌﺎﻤــﻝ اﻟﺘﺤدﻴــد ﺒــﻴن
between 0 and 1, indicates the goodness of fit of وﻫو ﻴوﻀﺢ ﻨﺴﺒﺔ اﻟﻤﺘﻐﻴـر اﻹﺠﻤـﺎﻟﻲ ﻤـن.ﻤﻼءﻤﺔ ﻨﻤوذج اﻟﺘراﺠﻊ
a regression model. It shows the proportion of
the total variance of the dependent variable اﻟﺒﺎﻟﻐــﺔ ﻗﻴﻤﺘــﻪR2 وﻴﺸــﻴر.اﻟﻤﺘﻐﻴــر اﻟﺘــﺎﺒﻊ ﻴﻔﺴــرﻫﺎ ﻨﻤــوذج اﻟﺘ ارﺠــﻊ
explained by the regression model. An R2 of 1
indicates that the model explains all of the اﻟﺒﺎﻟﻐـﺔR2 أﻤـﺎ." إﻟﻰ أن اﻟﻨﻤوذج ﻴﺸرح ﺘﻐﻴر اﻟﻤﺘﻐﻴر اﻟﺘﺎﺒﻊ1"
variation of the dependent variable. An R2 of 0 " ﻓﻬ ــو ﻴﺸ ــﻴر إﻟ ــﻰ أن اﻟﻨﻤ ــوذج ﻻ ﻴﻔﺴ ــر ﺘﻐﻴ ــر اﻟﻤﺘﻐﻴ ــر0" ﻗﻴﻤﺘ ــﻪ
indicates that the model explains none of the
dependent variable's variance. In many R2 اﻟﻤرﺘﻔﻊ ﻋﻠـﻰR2 ﻴﻔﻀﻝ، وﻓﻲ اﻟﻌدﻴد ﻤن اﻟﺘطﺒﻴﻘﺎت.اﻟﺘﺎﺒﻊ
applications, a higher R2 is preferred to a lower " اﻟﺘﻐﻴـ ــر اﻹﺠﻤـ ــﺎﻟﻲ – اﻟﺘﻐﻴـ ــر ﻏﻴـ ــر0" اﻟﻤـ ــﻨﺨﻔض اﻟﺒﺎﻟﻐـ ــﺔ ﻗﻴﻤﺘـ ــﻪ
one. total variation - unexplained variation
.اﻟﻤﻔﺴر
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means any offence
against statutory or regulatory provisions which ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة أي ﺠﻨﺤﺔ ﺘﺨﺎﻟف اﻟﻨﺼوص اﻟﻘﺎﻨوﻨﻴﺔ،اﻟﻌﺎﻟﻤﻴﺔ
Customs is responsible for enforcing, committed أو اﻟﺘﺸرﻴﻌﻴﺔ اﻟﺘﻲ ﺘﻛون اﻟﺠﻤﺎرك ﻤﺴؤوﻟﺔ ﻋن ﺘطﺒﻴﻘﻬﺎ واﻻﻟﺘزام
in order to :
: واﻟﺘﻲ ﻴﺘم ارﺘﻛﺎﺒﻬﺎ ﻟﻸﻏراض اﻟﺘﺎﻟﻴﺔ،ﺒﻬﺎ
- evade, or attempt to evade, payment of
duties/levies/taxes on movements of commercial اﻟﺘﻬرب أو ﻤﺤﺎوﻟﺔ اﻟﺘﻬرب ﻤـن دﻓـﻊ اﻟرﺴـوم أو اﻟﻀـراﺌب ﻋﻠـﻰ-
Commercial Fraud
goods; and/or أو/ﺤرﻛﺔ اﻟﺒﻀﺎﺌﻊ اﻟﺘﺠﺎرﻴﺔ؛ و اﻻﺤﺘﻴﺎﻝ اﻟﺘﺠﺎري
- evade, or attempt to evade, any prohibition or
restrictions applicable to commercial goods; اﻟﺘﻬــرب أو ﻤﺤﺎوﻟــﺔ اﻟﺘﻬــرب ﻤــن أي ﺤظــر او ﻗﻴــد ﻤطﺒــق ﻋﻠــﻰ-
and/or أو/اﻟﺒﻀﺎﺌﻊ اﻟﺘﺠﺎرﻴﺔ؛ و
- receive, or attempt to receive, any repayments,
subsidies or other disbursements to which there ﻤﺴـﺎﻋدات أو، اﻟﺤﺼوﻝ أو ﻤﺤﺎوﻟﺔ اﻟﺤﺼوﻝ ﻋﻠﻰ أي دﻓﻌﺎت-
is no proper entitlement; and/or أو/ﻤﺒﺎﻟﻎ ﺒﺼورة ﻏﻴر ﻤﺸروﻋﺔ؛ و
- obtain, or attempt to obtain, illicit commercial
advantage injurious to the principle and practice اﻟﺤﺼوﻝ أو ﻤﺤﺎوﻟﺔ اﻟﺤﺼوﻝ ﻋﻠﻰ ﻤ ازﻴـﺎ ﺘﺠﺎرﻴـﺔ ﺒﺼـورة ﻏﻴـر-
of legitimate business competition. .ﻤﺸروﻋﺔ ﺘﻀر ﺒﻤﺒﺎدئ وﻤﻤﺎرﺴﺎت اﻟﻤﻨﺎﻓﺴﺔ اﻟﺘﺠﺎرﻴﺔ اﻟﻤﺸروﻋﺔ
Competent
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﻓــﺈن ﻋﺒــﺎرة
States of the Gulf the term “competent اﻟﺴﻠطﺔ اﻟﻤﺨﺘﺼﺔ
Authority
authority” means the authority to which the "اﻟﺴﻠطﺔ اﻟﻤﺨﺘﺼﺔ" ﺘﻌﻨﻲ اﻟﺴﻠطﺔ اﻟﺘﻲ ﺘﺘﺒﻊ ﻟﻬﺎ إدارة اﻟﺠﻤﺎرك.
Complete
The ability of a consumer to fully identify ﻗ ــدرة اﻟﻤﺴ ــﺘﻬﻠك ﻋﻠ ــﻰ ﺘﺤدﻴ ــد أوﻟوﻴﺎﺘ ــﻪ ﺒﺎﻟﻨﺴ ــﺒﺔ ﻷي ﻤﺠﻤوﻋ ــﺔ أو
his/her preference for any combination or اﻷوﻟوﻴﺎت اﻟﻛﺎﻤﻠﺔ
Preferences
bundle of goods and services. ﺤزﻤﺔ ﻤن اﻟﺴﻠﻊ واﻟﺨدﻤﺎت
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means an agreement
under which the Customs, being so empowered, ً ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﺘﻔﺎﻗﻴــﺔ ﺘواﻓــق ﺒﻤوﺠﺒﻬــﺎ اﻟﺠﻤــﺎرك وﻓﻘـﺎ،اﻟﻌﺎﻟﻤﻴــﺔ
consent to waive proceedings in respect of a ﻟﻠﺼ ــﻼﺤﻴﺎت اﻟﻤﻤﻨوﺤ ــﺔ ﻟﻬ ــﺎ ﻋﻠ ــﻰ اﻟﺘﻨ ــﺎزﻝ ﻋ ــن إﺠـ ـراءات ﻗﺎﻨوﻨﻴ ــﺔ
Customs offence subject to compliance with
ﺘﺘﻌﻠــق ﺒﺠﻨﺤــﺔ ﺠﻤرﻛﻴــﺔ ﻤــﻊ ﻤ ارﻋــﺎة اﻟﺘ ـزام اﻟﺸــﺨص اﻟﻤﺘــورط ﻓــﻲ
certain conditions by the person(s) implicated in
Compromise that offence. .اﻟﺠﻨﺤﺔ ﺒﻤراﻋﺎة ﺸروط ﻤﻌﻴﻨﺔ
Settlement
ﺘﺴوﻴﺔ ﺼﻠﺤﻴﺔ
(Transaction) Notes:
1. Compromise settlement of a Customs offence :ﻤﻼﺤظﺎت
is dealt with in Annex H.2 to the Kyoto 2- اﻟﺘﺴ ـ ــوﻴﺔ اﻟﺼ ـ ــﻠﺤﻴﺔ ﻟﺠﻨﺤ ـ ــﺔ ﺠﻤرﻛﻴ ـ ــﺔ ﺘﻨﺎوﻟﻬ ـ ــﺎ اﻟﻤﻠﺤ ـ ــق ح.1
Convention of 1974 and Specific Annex H,
Chapter 1 of the revised Kyoto Convention. ﻤـن1 اﻟﻔﺼـﻝ، واﻟﻤﻠﺤـق اﻟﺨـﺎص ح1974 ﻻﺘﻔﺎﻗﻴـﺔ ﻛﻴوﺘـو ﻟﺴـﻨﺔ
2. See also "Administrative settlement of a .اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ
Customs offence".
." اﻨظر أﻴﻀﺎً "اﻟﺘﺴوﻴﺔ اﻹدارﻴﺔ ﻟﺠﻨﺤﺔ ﺠﻤرﻛﻴﺔ.2
The value of the goods determined with the ﻗﻴﻤــﺔ اﻟﺒﻀــﺎﺌﻊ اﻟﻤﺤــددة ﻓــﻲ ﻤ ـواد اﻟﺘﻘﻴــﻴم ﺒﻘــﺎﻨون اﻟﺠﻤــﺎرك ﻟــدوﻝ
Computed Value Valuation Articles of GCC Customs Law. اﻟﻘﻴﻤﺔ اﻟﻤﺤﺘﺴﺒﺔ
ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ
Interval used to estimate the likely size of a وﻫــﻲ.اﻟﻔﺘ ـرة اﻟﻤﺴــﺘﺨدﻤﺔ ﻟﺘﻘــدﻴر اﻟﺤﺠــم اﻟﻤﺤﺘﻤــﻝ ﻟﻤﻌﻴــﺎر ﺴــﻛﺎﻨﻲ
population parameter. It gives an estimated
range of values (calculated from a given set of ﺘــوﻓر ﻤــدى ﺘﻘــدﻴري ﻟﻠﻘــﻴم )اﻟﺘــﻲ ﺘﺤﺴــب ﻤــن ﻤﺠﻤوﻋــﺔ ﻤــن ﺒﻴﺎﻨــﺎت
sample data) that has a specified probability of ﻻ ﻤﺤددًا ﻻﺤﺘواﺌﻬﺎ ﻋﻠﻰ اﻟﻤﻌﻴﺎر اﻟذي
ً اﻟﻌﻴﻨﺎت( اﻟﺘﻲ ﺘﻤﺘﻠك اﺤﺘﻤﺎ
containing the parameter being estimated. Most
commonly used are the 95% and 99% %99 و%95 وﻤــن اﻟﺸــﺎﺌﻊ اﺴــﺘﺨدام ﻓﺘـرات اﻟﺜﻘــﺔ.ﻴﺠــري ﺘﻘــدﻴرﻩ
confidence intervals that have .95 and .99
probabilities respectively of containing the وﻴ ــوﻓر. 99 و95 اﻟﺘ ــﻲ ﻴﺒﻠ ــﻎ اﺤﺘﻤ ــﺎﻝ اﺤﺘواﺌﻬ ــﺎ ﻋﻠ ــﻰ اﻟﻤﻌﻴ ــﺎر
Confidence interval parameter. The width of the confidence interval ﻤــدى ﻓﺘ ـرة اﻟﺜﻘــﺔ ﺒﻌــض اﻟﻤؤﺸ ـرات ﺤــوﻝ ﻋــدم ﺘﻴﻘﻨﻨــﺎ ﺒﺸــﺄن ﻤﻌﻴــﺎر ﻓﺘرة اﻟﺜﻘﺔ
gives some indication about how uncertain we
are about the unknown population parameter. وﺘــوﻓر ﻓﺘ ـرات اﻟﺜﻘــﺔ ﻤﻌﻠوﻤــﺎت أﻛﺜــر ﻤــن.اﻟﺴــﻛﺎن ﻏﻴــر اﻟﻤﻌــروف
Confidence intervals are more informative than "اﻟﻨﺘـ ــﺎﺌﺞ اﻟﺒﺴـ ــﻴطﺔ ﻟﻠﻔﺤ ـ ــوص اﻻﻓﺘ ارﻀـ ــﻴﺔ )ﺤﻴ ـ ــث ﻨﻘـ ــرر "رﻓ ـ ــض
the simple results of hypothesis tests (where we
decide 'reject the null hypothesis' or 'don't reject اﻟﻔرﻀ ــﻴﺔ اﻟﺒﺎطﻠ ــﺔ أو ﻻ ﻨـ ـرﻓض "اﻟﻔرﻀ ــﻴﺔ اﻟﺒﺎطﻠ ــﺔ"( ﻨظـ ـ اًر ﻷﻨﻬ ــﺎ
the null hypothesis') because they provide a
.ﺘوﻓر ﻤدى ﻤن اﻟﻘﻴم اﻟﻤﻌﻘوﻟﺔ ﻟﻠﻤﻌﻴﺎر ﻏﻴر اﻟﻤﻌروف
range of plausible values for the unknown
parameter.
Consignor
The shipper/supplier who sends the goods in اﻟﻤورد اﻟذي ﻴرﺴﻝ اﻟﺒﻀﺎﺌﻊ اﻟﺘﻲ ﻴﺘوﻗﻊ ﺒﻴﻌﻬﺎ ﻻﺤﻘًﺎ/ﻫو اﻟﺸﺎﺤن اﻟﻤرﺴﻝ
anticipation of their subsequent sale.
Consolidated Consolidated financial statements are the اﻟﺒﻴﺎﻨــﺎت اﻟﻤﺎﻟﻴــﺔ اﻟﻤوﺤــدة ﻫــﻲ اﻟﺒﻴﺎﻨــﺎت اﻟﻤﺎﻟﻴــﺔ ﻟﻛﻴــﺎن اﻗﺘﺼــﺎدي
financial financial statements of an economic entity اﻟﺒﻴﺎﻨﺎت اﻟﻤﺎﻟﻴﺔ اﻟﻤوﺤدة
statements presented as those of a single entity. .ﺘﻘدم ﺒﺼﻔﺘﻬﺎ ﺒﻴﺎﻨﺎت ﻟﻛﻴﺎن واﺤد
Parties, who receive FCL and/or L.C.L. ﻤ ــن اﻟﺨ ــﺎرجLCL أو/ وFCL اﻷطـ ـراف اﻟﺘ ــﻲ ﺘﺴ ــﺘﻠم ﺤﺎوﻴ ــﺎت
containers from overseas and after unpacking,
Consolidators
arrange its delivery to the various consignees. وﺒﻌ ــد ﺘﻔرﻴﻐﻬ ــﺎ ﺘﻘ ــوم ﺒﺎﺘﺨ ــﺎذ اﻹﺠـ ـراءات ﻟﺘﺴ ــﻠﻴﻤﻬﺎ إﻟ ــﻰ اﻟﻤرﺴ ــﻝ وﻛﻼء اﻟدﻤﺞ
These operators are known as Freight . وﻴﻌرف ﻫؤﻻء اﻟﻤﺸﻐﻠون ﺒﺎﺴم وﻛﻼء اﻟﺸﺤن.إﻟﻴﻬم
Forwarders.
An economic agent that desires to purchase وﻛﻴـ ــﻝ اﻗﺘﺼـ ــﺎدي ﻴرﻏـ ــب ﻓـ ــﻲ ﺸ ـ ـراء اﻟﺒﻀـ ــﺎﺌﻊ واﻟﺨـ ــدﻤﺎت ﺒﻬـ ــدف
Consumer goods and services with the goal of maximizing اﻟﻤﺴﺘﻬﻠك
the satisfaction (utility) from consumption of ﺘﻌزﻴز اﻹﺸﺒﺎع )اﻟﻤﻨﻔﻌﺔ( ﻤن اﺴﺘﻬﻼك ﺘﻠك اﻟﺴـﻠﻊ واﻟﺨـدﻤﺎت إﻟـﻰ
wealth, CAPITAL, property or INCOME. اﻻﻗﺘﺼـ ـ ــﺎد أن اﻟﻀ ـ ـ ـراﺌب ﻋﻠـ ـ ــﻰ اﻻﺴـ ـ ــﺘﻬﻼك أﻛﺜـ ـ ــر ﻓﻌﺎﻟﻴـ ـ ــﺔ ﻤـ ـ ــن
.اﻟﻀراﺌب ﻋﻠﻰ اﻟﺜروة أو أرس اﻟﻤﺎﻝ أو اﻟﻌﻘﺎرات أو اﻟدﺨﻝ
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means an article of
transport equipment (lift-van, movable tank or ﺼـﻬرﻴﺞ ﻤﺘﺤـرك، ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة أداة ﻨﻘـﻝ )ﻓـﺈن رﻓـﻊ،اﻟﻌﺎﻟﻤﻴﺔ
other similar structure) : :(أو ﻫﻴﻛﻝ ﻤﻤﺎﺜﻝ آﺨر
(i) fully or partially enclosed to constitute a
compartment intended for containing goods, ،( ﻤﻐﻠق ﺠزﺌﻴﺎً أو ﻛﻠﻴﺎً ﻟﻴﺸﻛﻝ ﺤﺠرة ﺘوﻀﻊ ﻓﻴﻬﺎ اﻟﺒﻀﺎﺌﻊ1)
(ii) of a permanent character and accordingly
strong enough to be suitable for repeated use, ( ﺘﻛـون ﺼـﻔﺘﻬﺎ داﺌﻤـﺔ وﻗوﻴـﺔ ﺒﻤـﺎ ﻓﻴـﻪ اﻟﻛﻔﺎﻴـﺔ ﻟـﺘﻼﺌم اﻻﺴــﺘﺨدام2)
(iii) specially designed to facilitate the carriage ،اﻟﻤﺘﻛرر
of goods, by one or more modes of transport,
without intermediate reloading, ( ﻤﺼــﻤﻤﺔ ﺨﺼﻴﺼ ـﺎً ﻟﺘﺴــﻬﻴﻝ ﻨﻘــﻝ اﻟﺒﻀــﺎﺌﻊ ﺒواﺴــطﺔ واﺤــدة أو3)
(iv) designed for ready handling, particularly ، ﺒدون إﻋﺎدة ﺘﺤﻤﻴﻠﻬﺎ ﺒﺸﻛﻝ ﻓوري،أﻛﺜر ﻤن وﺴﺎﺌﻝ اﻟﻨﻘﻝ
when being transferred from one mode of
Container
transport to another, ( ﻤﺼــﻤﻤﺔ ﻟﻠﻤﻨﺎوﻟ ــﺔ وﺨﺎﺼــﺔ ﻋﻨ ــد ﻨﻘﻠﻬــﺎ ﻤ ــن وﺴــﻴﻠﺔ ﻨﻘ ــﻝ إﻟ ــﻰ4) ﺤﺎوﻴﺔ
(v) designed to be easy to fill and to empty, and
أﺨرى
(vi) having an internal volume of one cubic
metre or more. و،( ﻤﺼﻤﻤﺔ ﺒﺤﻴث ﺘﻌﺒﺄ وﺘﻔرغ ﺒﺴﻬوﻟﺔ5)
"Container" shall include the accessories and ( ﺤﺠﻤﻬﺎ اﻟداﺨﻠﻲ ﻴﺒﻠﻎ ﻤﺘ اًر ﻤﻛﻌﺒﺎً واﺤداً أو أﻛﺜر6)
equipment of the container, appropriate for the
type concerned, provided that such accessories
and equipment are carried with the container. "اﻟﺤﺎوﻴﺔ" ﺘﺸﻤﻝ ﻤﻠﺤﻘﺎت وﻤﻌدات اﻟﺤﺎوﻴـﺔ اﻟﻤﻼﺌﻤـﺔ ﻟﻠﻨـوع اﻟﻤﻌﻨـﻲ
The term "container" shall not include vehicles, وﻻ ﺘﺸ ــﻤﻝ.ﺸـ ـرﻴطﺔ ﻨﻘ ــﻝ ﺘﻠ ــك اﻟﻤﻠﺤﻘ ــﺎت واﻟﻤﻌ ــدات ﻤ ــﻊ اﻟﺤﺎوﻴ ــﺔ
accessories or spare parts of vehicles, or
packaging or pallets. "Demountable bodies" اﻟﻤﻠﺤﻘـﺎت أو ﻗطـﻊ ﻏﻴـﺎر اﻟﻤرﻛﺒـﺎت أو،ﻋﺒﺎرة "اﻟﺤﺎوﻴﺔ" اﻟﻤرﻛﺒـﺎت
shall be regarded as containers.
" وﺘﻌﺘﺒر اﻷﺠﺴـﺎم اﻟﻘﺎﺒﻠـﺔ "ﻟﻠﻔـك واﻟﺘﻨزﻴـﻝ.ﻤواد اﻟﺘﻐﻠﻴف أو اﻟﺒﺎﻻت
interest in the net assets/equity of the entity, : واﻟﺘﻲ،ﺤﻘوق اﻟﻤﺴﺎﻫﻤﻴن ﻓﻲ اﻟﻛﻴﺎن/ﻤﺎﻟﻴﺔ ﻓﻲ ﺼﺎﻓﻲ اﻷﺼوﻝ
which:
(a) Conveys entitlement both to distributions of )أ( ﺘﻌط ــﻲ اﻟﺤ ــق ﻓ ــﻲ ﺘوزﻴﻌ ــﺎت اﻟﻤ ازﻴ ــﺎ اﻻﻗﺘﺼ ــﺎدﻴﺔ أو اﻟﺨ ــدﻤﺎت
future economic benefits or service potential by وﺘﻛــون ﺘﻠــك،ﻼ ﻤــن ﻗﺒــﻝ اﻟﻛﻴــﺎن طـواﻝ ﻤــدة وﺠــودﻩ
ً اﻟﻤﺤﺘﻤﻠــﺔ ﻤﺴــﺘﻘﺒ
the entity during its life, such distributions being
at the discretion of the owners or their وﻛ ـ ــذﻟك ﻓ ـ ــﻲ،اﻟﺘوزﻴﻌ ـ ــﺎت ﺨﺎﻀ ـ ــﻌﺔ ﻟﺘﻘ ـ ــدﻴر اﻟﻤ ـ ــﺎﻟﻛﻴن أو ﻤﻤﺜﻠ ـ ــﻴﻬم
representatives, and to distributions of any excess
of assets over liabilities in the event of the entity ﺘوزﻴﻌ ــﺎت أي أﺼ ــوﻝ ﻓﺎﺌﻀ ــﺔ ﻋ ــن اﻟﻤطﻠوﺒ ــﺎت ﻓ ــﻲ ﺤﺎﻟ ــﺔ ﺘﺼ ــﻔﻴﺔ
being wound up; and/or أو/اﻟﻛﻴﺎن؛ و
(b) Can be sold, exchanged, transferred or
redeemed. Control is the power to govern the أﻤـﺎ اﻟﺴـﻴطرة. ﺘﺤوﻴﻠﻬﺎ أو اﺴـﺘردادﻫﺎ، اﺴﺘﺒداﻟﻬﺎ،)ب( ﻴﻤﻛن ﺒﻴﻌﻬﺎ
financial and operating policies of another entity ﻓﻬــﻲ ﺼــﻼﺤﻴﺔ اﻟــﺘﺤﻛم ﺒﺎﻟﺴﻴﺎﺴــﺎت اﻟﻤﺎﻟﻴــﺔ واﻟﺘﺸــﻐﻴﻠﻴﺔ ﻟﻛﻴــﺎن آﺨــر
so as to benefit from its activities.
.ﻟﻼﺴﺘﻔﺎدة ﻤن ﻨﺸﺎطﺎﺘﻪ
Controlling entity
Controlling entity is an entity that has one or اﻟﻛﻴﺎن اﻟﻤﺴﻴطر ﻫو ﻛﻴﺎن ﻴﺴﻴطر ﻋﻠﻰ ﻛﻴﺎن واﺤد أو أﻛﺜر ﻛﻴﺎن ﻤﺴﻴطر
more controlled entities.
The convergence criteria were the five ﻤﻌ ــﺎﻴﻴر اﻟﺘﻘ ــﺎرب ﻫ ــﻲ اﻟﺸ ــروط اﻟﺨﻤﺴ ــﺔ اﻟﺘ ــﻲ ﻴﺠ ــب ﻋﻠ ــﻰ اﻟ ــدوﻝ
Convergence conditions set that countries had to meet if they
wanted to take part in full economic and اﻟوﻓــﺎء ﺒﻬــﺎ ﻟﺘﺼــﺒﺢ ﻋﻀـواً ﻛــﺎﻤﻼً ﻓــﻲ اﻟوﺤــدة اﻻﻗﺘﺼــﺎدﻴﺔ واﻟﻨﻘدﻴــﺔ ﻤﻌﺎﻴﻴر اﻟﺘﻘﺎرب
criteria
monetary union of the EU. .ﻟﻼﺘﺤﺎد اﻷوروﺒﻲ
Corporation tax The tax that companies pay on their profits. .اﻟﻀرﻴﺒﺔ اﻟﺘﻲ ﺘدﻓﻌﻬﺎ اﻟﺸرﻛﺎت ﻋﻠﻰ أرﺒﺎﺤﻬﺎ ﻀرﻴﺒﺔ اﻟﺸرﻛﺎت
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
CORRESPONDIN customs terms this term means an issuing
G association established in another Contracting ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﺘﺤ ــﺎد إﺼ ــدار ﻴﺘﺄﺴ ــس ﻓ ــﻲ ط ــرف،اﻟﻌﺎﻟﻤﻴ ــﺔ
ISSUING Party and affiliated to the same guaranteeing .ﻤﺘﻌﺎﻗد آﺨر وﻴرﺘﺒط ﺒﻨﻔس ﺴﻠﺴﻠﺔ اﻟﻀﻤﺎن اﺘﺤﺎد اﻹﺼدار اﻟﻤطﺎﺒق
ASSOCIATION chain.
. ﻫذﻩ اﻟﻌﺒﺎرة ﻤﻌرﻓﺔ ﻓﻲ اﻟﻤﻠﺤق ا ﻻﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ:ﻤﻼﺤظﺔ
Note: This term is defined in Annex A to the
Istanbul Convention.
This term of sale comprises f.o.b. value i.e. cost ﺸ ــرط اﻟﺒﻴ ــﻊ ﻫ ــذا ﻴﺘﻀ ــﻤن اﻟﺴ ــﻌر ﺘﺴ ــﻠﻴم ظﻬ ــر اﻟﻨﺎﻗﻠ ــﺔ ،أي ﺘﻛﻠﻔ ــﺔ
of the goods including charges and expenses for
Cost, Insurance packages, handling, inland cartage etc. plus the اﻟﺒﻀﺎﺌﻊ ﺸﺎﻤﻠﺔ أﺠور وﻤﺼﺎرﻴف اﻟﺘﻐﻠﻴـف واﻟﻤﻨﺎوﻟـﺔ ،اﻟﻨﻘـﻝ اﻟﺒـري،
اﻟﺘﻛﻠﻔﺔ واﻟﺘﺄﻤﻴن واﻟﺸﺤن
)And Freight (CIF amount representing overseas insurance and اﻟـ ـ ــﺦ ﺒﺎﻹﻀـ ـ ــﺎﻓﺔ إﻟـ ـ ــﻰ اﻟﺘـ ـ ــﺄﻤﻴن واﻟﺸـ ـ ــﺤن اﻟﺒﺤـ ـ ــري ﻟﻐﺎﻴـ ـ ــﺔ ﻤﻴﻨـ ـ ــﺎء
overseas freight, up to the overseas port of
اﻟوﺼوﻝ/اﻻﺴﺘﻴراد.
destination/importation.
Changes that affect the level of costs of a firm. اﻟﺘﻐﻴﻴ ـ ـرات اﻟﺘـ ــﻲ ﺘـ ــؤﺜر ﻋﻠـ ــﻰ ﻤﺴـ ــﺘوﻴﺎت اﻟﺘﻛﻠﻔـ ــﺔ ﺒﺎﻟﻨﺴـ ــﺒﺔ ﻟﺸـ ــرﻛﺔ
These may then cause cost-push inflation. Cost
ﻤﻌﻴﻨــﺔ .وﻫــذﻩ ﻗــد ﺘــؤدي إﻟــﻰ ﻀــﻐط ﺘﻀــﺨﻤﻲ ﻓــﻲ اﻟﺘﻛﻠﻔــﺔ .وﻗــد
push factors may be changes in wages, changes ﻋواﻤﻝ اﻟﻀﻐط ﻋﻠﻰ
Cost-push factors in the exchange rate which change the price of ﺘﻛون ﻋواﻤﻝ اﻟﻀﻐط ﻋﻠـﻰ اﻟﺘﻛﻠﻔـﺔ ﻋﻠـﻰ ﺸـﻛﻝ ﺘﻐﻴﻴـرات ﻓـﻲ ﺴـﻌر
imported raw materials or perhaps changes in اﻟﺘﻛﻠﻔﺔ
اﻟﺼــرف ﺘﻐﻴــر ﺴــﻌر اﻟﻤ ـواد اﻟﺨــﺎم اﻟﻤﺴــﺘوردة أو رﺒﻤــﺎ ﺘــؤدي إﻟــﻰ
taxation.
ﺘﻐﻴﻴر ﻓﻲ اﻟﻀراﺌب.
Occurs when a company's costs rise and to ﻴﺤــدث ﻋﻨــدﻤﺎ ﺘرﺘﻔــﻊ ﺘﻛــﺎﻟﻴف اﻟﺸــرﻛﺔ ،وﻟﻠﺘﻌــوﻴض ﻴﺠــب أن ﺘرﻓــﻊ
Cost-push inflation
compensate they have to put their prices up.
أﺴﻌﺎرﻫﺎ .وﻗد ﺘزداد اﻟﺘﻛﻠﻔﺔ ﺒﺴـﺒب ارﺘﻔـﺎع اﻷﺠـور أو ﺒﺴـﺒب زﻴـﺎدة اﻟﻀﻐط اﻟﺘﻀﺨﻤﻲ ﻓﻲ
Cost increases may happen because wages have
gone up or because raw material prices have أﺴﻌﺎر اﻟﻤواد اﻟﺨﺎم. اﻟﺘﻛﻠﻔﺔ
increased.
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﻓــﺈن ﻋﺒــﺎرة
States of the Gulf the term “the Council “means
Council "اﻟﻤﺠﻠس" ﺘﻌﻨﻲ ﻤﺠﻠس اﻟﺘﻌﺎون ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ. اﻟﻤﺠﻠس
the Cooperation Council for the Arab States of
the Gulf.
Counter-cyclical See demand management policies اﻨظر ﺴﻴﺎﺴﺎت إدارة اﻟطﻠب
demand ﺴﻴﺎﺴﺎت إدارة اﻟطﻠب
management اﻟدوﻟﻲ اﻟﻤﻘﺎﺒﻝ
policies
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
Country of Origin customs terms this term means the country in
of Goods which the goods have been produced or اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟدوﻟﺔ اﻟﺘـﻲ ﻴـﺘم ﻓﻴﻬـﺎ إﻨﺘـﺎج أو ﺘﺼـﻨﻴﻊ دوﻟﺔ ﻤﻨﺸﺄ اﻟﺒﻀﺎﺌﻊ
manufactured, according to the criteria laid اﻟﺒﻀـ ــﺎﺌﻊ وﻓﻘ ـ ـﺎً ﻟﻠﻤﻌـ ــﺎﻴﻴر اﻟﻤوﻀـ ــوﻋﺔ ﻷﻏ ـ ـراض ﺘطﺒﻴـ ــق اﻟﺘﻌرﻓـ ــﺔ
down for the purposes of application of the .اﻟﺠﻤرﻛﻴﺔ أو اﻟﻘﻴود اﻟﻛﻤﻴﺔ أو أي إﺠراء آﺨر ﻴﺘﻌﻠق ﺒﺎﻟﺘﺠﺎرة
Customs tariff, of quantitative restrictions or of
any other measure related to trade.
ﻛﻠﻤـﺔ "دوﻟـﺔ" ﻗـد ﺘﺸـﻤﻝ ﻤﺠﻤوﻋـﺔ ﻤـن، ﻓﻲ ﻫذا اﻟﺘﻌرﻴـف:ﻤﻼﺤظﺔ
Note: In this definition the word "country" may
. ﻤﻨطﻘﺔ أو ﺠزء ﻤن دوﻟﺔ،اﻟدوﻝ
include a group of countries, a region or a part
of a country.
واﻟﻤﻠﺤـ ـ ــق1974 ﻻﺘﻔﺎﻗﻴـ ـ ــﺔ ﻛﻴوﺘـ ـ ــو ﻟﺴـ ـ ــﻨﺔ1- اﻟﻤﻠﺤـ ـ ــق د:اﻨظـ ـ ــر
See: Annex. D.1. to the Kyoto Convention of
1974 and Specific Annex K, . ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ1 اﻟﻔﺼﻝ،اﻟﺨﺎص ك
Chapter 1 of the revised Kyoto Convention.
claims payable abroad اﻟﻤطﺎﻟﺒﺎت اﻟﻤدﻓوﻋﺔ ﻓﻲ اﻟﺨﺎرج اﻟﻤطﺎﻟﺒﺎت اﻟﻤدﻓوﻋﺔ ﻓﻲ
cpa
اﻟﺨﺎرج
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means an international
Customs document which incorporates an ً ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﻤﺴــﺘﻨد ﺠﻤرﻛــﻲ ﻋــﺎﻟﻤﻲ ﻴﻀــم ﻀــﻤﺎﻨﺎ،اﻟﻌﺎﻟﻤﻴــﺔ
internationally valid guarantee and may be used, ﺴﺎري اﻟﻤﻔﻌوﻝ ﻋﻠﻰ اﻟﻤﺴﺘوى اﻟﻌﺎﻟﻤﻲ وﻴﺠوز اﺴﺘﺨداﻤﻪ ﺒـدﻻً ﻤـن
in lieu of national Customs documents and as
security for import duties and taxes, to cover the ،ﻤﺴﺘﻨدات اﻟﺠﻤﺎرك اﻟوطﻨﻴﺔ وﻛﻀـﻤﺎن ﻟرﺴـوم وﻀـراﺌب اﻻﺴـﺘﻴراد
temporary admission of means of transport and,
where appropriate, the transit of means of ، وﺤﺴـب ﻤﻘﺘﻀـﻰ اﻟﺤـﺎﻝ،ﻟﺘﻐطﻴﺔ اﻹدﺨـﺎﻝ اﻟﻤؤﻗـت ﻟوﺴـﺎﺌﻝ اﻟﻨﻘـﻝ
CPD CARNET
(Carnet CPD) transport. It may be accepted for controlling the وﻴﺠ ـ ــوز ﻗﺒوﻟ ـ ــﻪ ﻟرﻗﺎﺒ ـ ــﺔ اﻟﺘﺼ ـ ــدﻴر ٕواﻋ ـ ــﺎدة.ﻋﺒ ـ ــور وﺴ ـ ــﺎﺌﻝ اﻟﻨﻘ ـ ــﻝ CPD إذن اﻟﻤرور
temporary exportation and re-importation of
means of transport but, in this case, the ﻻ ﻴطﺒـق، وﻟﻛـن ﻓـﻲ ﻫـذﻩ اﻟﺤﺎﻟـﺔ،اﻻﺴﺘﻴراد اﻟﻤؤﻗت ﻟوﺴـﺎﺌﻝ اﻟﻨﻘـﻝ
international guarantee does not apply. .اﻟﻀﻤﺎن اﻟدوﻟﻲ
Note: The CPD (Carnet de Passage en Douane)
carnet is issued under the terms of the Istanbul
وﻓﻘ ـ ـ ـﺎً ﻟﺸـ ـ ــروط اﺘﻔﺎﻗﻴـ ـ ــﺔCPD ﻴﺼـ ـ ــدر إذن اﻟﻤـ ـ ــرور:ﻤﻼﺤظـ ـ ــﺔ
Convention, the Customs Convention on the
temporary importation of private road vehicles,
the Customs Convention on the temporary اﺴــﺘﻨﺒوﻝ ،اﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ ﺒﺸــﺄن اﻻﺴــﺘﻴراد اﻟﻤؤﻗــت ﻟﻠﻤرﻛﺒــﺎت
importation of commercial road vehicles and the
Customs Convention on the temporary اﻟﺨﺎﺼــﺔ ،اﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ ﺒﺸــﺄن اﻻﺴــﺘﻴراد اﻟﻤؤﻗــت ﻟﻠﻤرﻛﺒــﺎت
importation for private use of aircraft and اﻟﺘﺠﺎرﻴــﺔ واﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ ﺒﺸــﺄن اﻻﺴــﺘﻴراد اﻟﻤؤﻗــت ﻟﻠطــﺎﺌرات
pleasure boats.
واﻟﻘوارب ﻷﻏراض اﻻﺴﺘﺨدام اﻟﺨﺎص.
CPV Computed Value Method طرﻴﻘﺔ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺘﺴﺒﺔ طرﻴﻘﺔ اﻟﻘﻴﻤﺔ اﻟﻤﺤﺘﺴﺒﺔ
Container Rental - Charge made by a container ﻗﻴﻤــﺔ إﻴﺠــﺎر اﻟﺤﺎوﻴ ــﺔ – رﺴــوم ﻴﻔرﻀــﻬﺎ ﻤﺎﻟ ــك اﻟﺤﺎوﻴــﺔ ﻋــدا ﻋ ــن
CR owner other than the Shipping Co. ﻗﻴﻤﺔ إﻴﺠﺎر اﻟﺤﺎوﻴﺔ
ﺸرﻛﺔ اﻟﺸﺤن
Credit on earlier transactions: The amount of a اﻟرﺼﻴد اﻟداﺌن ﺒﺸﺄن ﻤﻌﺎﻤﻼت ﺴﺎﺒﻘﺔ :ﻤﺒﻠﻎ اﻟرﺼـﻴد اﻟـداﺌن ﺒﺸـﺄن
credit on an earlier transaction or importation
Cr. Credit represents an earlier payment made to the ﻤﻌﺎﻤﻠ ــﺔ أو ﻋﻤﻠﻴ ــﺔ اﺴ ــﺘﻴراد ﺴ ــﺎﺒﻘﺔ ﻴﻤﺜ ــﻝ دﻓﻌ ــﺔ ﺴ ــﺎﺒﻘﺔ إﻟ ــﻰ ﺒ ــﺎﺌﻊ اﻟرﺼﻴد اﻟداﺌن
overseas seller for the current shipment of goods ﺨﺎرﺠﻲ ﻟﺸﺤﻨﺔ اﻟﺒﻀﺎﺌﻊ اﻟﺤﺎﻟﻴﺔ
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means items in everyday
use and any other articles belonging to the crew, اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﻤ ـواد اﻻﺴــﺘﺨدام اﻟﻴــوﻤﻲ واﻷﻏ ـراض
carried on board a means of transport, and which اﻷﺨرى اﻟﻌﺎﺌـدة ﻟﻠطـﺎﻗم واﻟﺘـﻲ ﺘﻨﻘـﻝ ﻋﻠـﻰ ﻤـﺘن وﺴـﺎﺌﻝ اﻟﻨﻘـﻝ واﻟﺘـﻲ
may be required to be declared to Customs.
ﻗد ﺘطﻠب اﻟﺠﻤﺎرك اﻹﻋﻼن ﻋﻨﻬﺎ.
Crew's Effects
Notes ﻤﻼﺤظﺎت ﻤﻤﺘﻠﻛﺎت اﻟطﺎﻗم اﻟﻤﻨﻘوﻟﺔ
1. The Annex to the Convention on Facilitation .1ﻤﻠﺤــق اﺘﻔﺎﻗﻴــﺔ ﺘﺴــﻬﻴﻝ ﺤرﻛــﺔ اﻟﺸــﺤن اﻟﺒﺤــري اﻟــدوﻟﻲ ،ﻟﻨــدن،
of International Maritime Traffic, London, 1965,
provides for a Crew's effects declaration (Model ،1965ﻴﺘﻨﺎوﻝ اﻹﻋﻼن ﻋن اﻟﻤﻤﺘﻠﻛﺎت اﻟﻤﻨﻘوﻟﺔ ﻟﻠطﺎﻗم )اﻟﻨﻤوذج
Form IMO FAL Form 4). اﻟﻤﻌﻴﺎري IMO FALﻨﻤوذج .(4
2. The declaration required by the Customs may
be oral or in written form. .2ﻗد ﻴﻛون اﻹﻋﻼن اﻟﻤطﻠوب ﻤن اﻟﺠﻤﺎرك ﺸﻔوﻴًﺎ أو ﺨطﻴًﺎ.
Cross-Price A measure of sensitivity in the quantity ﻤﻘﻴــﺎس ﻟﻠﺤﺴﺎﺴــﻴﺔ ﺒﺸــﺄن اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤــن ﺴــﻠﻌﺔ واﺤــدة ﻓﻴﻤــﺎ ﻤروﻨﺔ اﻟﺴﻌر اﻟﻤﻘﺎﺒﻝ
Elasticity of demanded of one goods in reaction to
Demand changes in the price of a related good. .ﻴﺘﻌﻠق ﺒﺎﻟﺘﻐﻴرات ﻓﻲ ﺴﻌر ﺴﻠﻌﺔ ذات ﺼﻠﺔ ﻟﻠطﻠب
Ctge. Cartage اﻟﻨﻘﻝ ﺒﺎﻟﻌرﺒﺎت اﻟﻨﻘﻝ ﺒﺎﻟﻌرﺒﺎت
The part of the balance of payments that ذﻟـ ــك اﻟﺠـ ــزء ﻤـ ــن ﻤﻴ ـ ـزان اﻟﻤـ ــدﻓوﻋﺎت اﻟـ ــذي ﻴﺸـ ــﻤﻝ ﺘﺠـ ــﺎرة اﻟﺴـ ــﻠﻊ
includes trade in goods and services, net income
Current account from foreign investment and labour remittances. ﺼــﺎﻓﻲ اﻟــدﺨﻝ ﻤــن اﻻﺴــﺘﺜﻤﺎرات اﻷﺠﻨﺒﻴــﺔ وﺘﺤــوﻴﻼت،واﻟﺨــدﻤﺎت
اﻟﺤﺴﺎب اﻟﺠﺎري
(CA) A current account surplus implies that a country وﻴﻌﻨﻲ ﻓﺎﺌض اﻟﺤﺴﺎب اﻟﺠﺎري أن دوﻟﺔ ﻤﺎ ﻫﻲ ﻤﻘـرض.اﻟﻌﺎﻤﻠﻴن
is a net lender to the world. A deficit implies ٍ
.ﺼﺎف ٍ
وﻴﻌﻨﻲ اﻟﻌﺠز أن دوﻟﺔ ﻤﺎ ﻫﻲ ﻤﻘﺘرض.ﺼﺎف ﻟﻠﻌﺎﻟم
that a country is a net borrower.
Current See government current expenditure اﻨظر اﻟﻨﻔﻘﺎت اﻟﺠﺎرﻴﺔ اﻟﺤﻛوﻤﻴﺔ اﻟﻨﻔﻘﺎت اﻟﺠﺎرﻴﺔ
expenditure
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the Government
Service which is responsible for the ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺴـﻠطﺔ اﻟﺤﻛوﻤﻴـﺔ اﻟﻤﺴـؤوﻟﺔ ﻋـن إدارة،اﻟﻌﺎﻟﻤﻴﺔ
administration of Customs law and the ﻗ ـ ــﺎﻨون اﻟﺠﻤ ـ ــﺎرك وﺘﺤﺼ ـ ــﻴﻝ اﻟرﺴ ـ ــوم واﻟﻀـ ـ ـراﺌب وﺘﻛ ـ ــون ﻛ ـ ــذﻟك
collection of duties and taxes and which also has
،ﻤﺴؤوﻟﺔ ﻋن ﺘطﺒﻴق اﻟﻘواﻨﻴن واﻷﻨظﻤـﺔ اﻷﺨـرى اﻟﻤﺘﻌﻠﻘـﺔ ﺒﺎﺴـﺘﻴراد
the responsibility for the application of other
laws and regulations relating to the importation, . ﺤرﻛﺔ أو ﺘﺨزﻴن اﻟﺒﻀﺎﺌﻊ،ﺘﺼدﻴر
exportation, movement or storage of goods.
Customs
Notes اﻟﺠﻤﺎرك
1. This term is also used when referring to any ﻤﻼﺤظﺎت
part of the Customs Service or its main or
subsidiary offices. ﺘﺴ ــﺘﺨدم ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة أﻴﻀـ ـًﺎ ﻋﻨ ــد اﻹﺸ ــﺎرة إﻟ ــﻰ أي ﺠ ــزء ﻤ ــن.1
2. This term is also used adjectivally in .ﺴﻠطﺔ اﻟﺠﻤﺎرك أو ﻤﻛﺎﺘﺒﻬﺎ اﻟرﺌﻴﺴﻴﺔ أو اﻟﻔرﻋﻴﺔ
connection with officials of the Customs, duties
and taxes or control on goods, or any other ، ﺘﺴــﺘﺨدم ﻫــذﻩ اﻟﻌﺒــﺎرة أﻴﻀــﺎ ﻓﻴﻤــﺎ ﻴﺘﻌﻠــق ﺒﻤﺴــؤوﻟﻲ اﻟﺠﻤــﺎرك.2
matter within the purview of the Customs اﻟرﺴــوم واﻟﻀـراﺌب أو رﻗﺎﺒــﺔ اﻟﺒﻀــﺎﺌﻊ أو أي ﻤﺴــﺄﻟﺔ أﺨــرى ﻀــﻤن
(Customs officer, Customs duties, Customs
، ﻤﻛﺘـب ﺠﻤـﺎرك، رﺴوم ﺠﻤرﻛﻴـﺔ،ﺴﻴﺎق اﻟﺠﻤﺎرك )ﻤوظف ﺠﻤﺎرك
office, Customs declaration).
إﻗرار ﺠﻤرﻛﻲ(.
See: General Annex, Chapter 2 of the
revised Kyoto Convention.
اﻨظر :اﻟﻤﻠﺤق اﻟﻌﺎم ،اﻟﻔﺼﻝ 2ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
Customs approved customs terms this term means any road,
route railway, waterway, airway and any other route اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي طرﻴــق ،ﺴــﻛﺔ ﺤدﻴــد ،ﻤﻤــر ﻤــﺎﺌﻲ، اﻟﻤﺴﺎر اﻟﻤﻌﺘﻤد ﻤن
(pipeline, etc.), which must be used for the ﺨ ــط ﺠ ــوي وأي ﻤﺴ ــﺎر آﺨ ــر )ﺨ ــط أﻨﺎﺒﻴ ــب ،اﻟ ــﺦ( ،واﻟ ــذي ﻴﺠ ــب اﻟﺠﻤﺎرك
importation, Customs transit and exportation of
اﺴﺘﺨداﻤﻪ ﻟﻼﺴﺘﻴراد ،اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ وﺘﺼدﻴر اﻟﺒﻀﺎﺌﻊ.
goods.
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻠﻘــﺎﻨون اﻟﺠﻤرﻛــﻲ اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﻓــﺈن ﻋﺒــﺎرة
“States of the Gulf the term “Customs broker
"وﺴــﻴط ﺠﻤرﻛــﻲ" ﺘﻌﻨــﻲ أي ﺸــﺨص اﻋﺘﺒــﺎري أو طﺒﻴﻌــﻲ ﻤــرﺨص
Customs broker means any legal or natural person licensed to وﺴﻴط ﺠﻤرﻛﻲ
undertake customs clearance for the account of ﻟﻤﻤﺎرﺴــﺔ اﻟﺘﺨﻠــﻴص اﻟﺠﻤرﻛــﻲ ﻟﺤﺴــﺎب اﻟﻐﻴــر .اﻨظــر أﻴﻀ ـﺎً وﻛﻴــﻝ
the others. See also Customs Clearing Agent.
اﻟﺘﺨﻠﻴص اﻟﺠﻤرﻛﻲ.
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻠﻘــﺎﻨون اﻟﺠﻤرﻛــﻲ اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﻓــﺈن ﻋﺒــﺎرة
States of the Gulf t The term “Customs
Clearance” means documentation of the customs "اﻟﺘﺨﻠــﻴص اﻟﺠﻤرﻛــﻲ" ﺘﻌﻨــﻲ ﺘوﺜﻴــق اﻹﻗ ـ اررات اﻟﺠﻤرﻛﻴــﺔ ﻟﻠﺒﻀــﺎﺌﻊ
Customs Clearance اﻟﺘﺨﻠﻴص اﻟﺠﻤرﻛﻲ
declarations for the imported, exported and اﻟﻤﺴـ ــﺘوردة أو اﻟﻤﺼـ ــدرة أو ﺒﻀـ ــﺎﺌﻊ اﻟﺘراﻨزﻴـ ــت وﻓﻘ ـ ـﺎً ﻟﻺﺠ ـ ـراءات
transit goods according to the procedures
اﻟﻤذﻛورة ﻫﻨﺎ.
provided for herein.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means a person who
carries on the business of arranging for the اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺸﺨﺼﺎً ﻴﻤـﺎرس ﻋﻤـﻝ اﺘﺨـﺎذ اﻟﺘرﺘﻴﺒـﺎت
Customs clearing Customs clearance of goods and who deals ﻟﻠﺘﺨﻠـﻴص اﻟﺠﻤرﻛــﻲ ﻋﻠــﻰ اﻟﺒﻀــﺎﺌﻊ وﻴﺘﻌﺎﻤــﻝ ﻤﺒﺎﺸـرة ﻤــﻊ اﻟﺠﻤــﺎرك
agent directly with the Customs for and on behalf of وﻛﻴﻝ اﻟﺘﺨﻠﻴص اﻟﺠﻤرﻛﻲ
ﺒﺎﺴم وﻨﻴﺎﺒﺔ ﻋن ﺸﺨص آﺨر.
another person.
Notes ﻤﻼﺤظﺎت
1. Examples of Customs clearing agents are .1اﻷﻤﺜﻠــﺔ ﻋــن وﻛــﻼء اﻟﺘﺨﻠــﻴص اﻟﺠﻤرﻛــﻲ ﻫــﻲ وﻛــﻼء اﻟﺠﻤــﺎرك،
Customs agents, Customs brokers and freight
forwarders. وﺴطﺎء اﻟﺠﻤﺎرك ووﻛﻼء اﻟﺸﺤن.
2. Some countries require that Customs clearing .2ﺘطﻠــب ﺒﻌــض اﻟــدوﻝ أن ﻴﻛــون وﻛــﻼء اﻟﺘﺨﻠــﻴص اﻟﺠﻤرﻛــﻲ أو
agents or Customs brokers be approved or
وﺴ ـ ــطﺎء اﻟﺠﻤ ـ ــﺎرك ﺤﺎﺼ ـ ــﻠﻴن ﻋﻠ ـ ــﻰ ﺘ ـ ــرﺨﻴص ﻤ ـ ــن اﻟﺠﻤ ـ ــﺎرك أو
licensed by the Customs.
3. See also the term "Third party". ﻤﻌﺘﻤدﻴن ﻤن اﻟﺠﻤﺎرك.
.3اﻨظر أﻴﻀًﺎ ﻋﺒﺎرة "طرف ﺜﺎﻟث"
See: Annex G.2 to the Kyoto Convention of
1974.
اﻨظر :ﻤﻠﺤق ز 2-ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﺴﻨﺔ .1974
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the measures
applied by the Customs to ensure compliance اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻹﺠـ ـراءات اﻟﺘ ــﻲ ﺘطﺒﻘﻬ ــﺎ اﻟﺠﻤ ــﺎرك
with Customs law. ﻟﻀﻤﺎن اﻻﻟﺘزام ﺒﻘﺎﻨون اﻟﺠﻤﺎرك.
Note
The measures may be general, e.g., in relation to ﻤﻼﺤظﺔ
all goods entering the Customs territory, or may ﻗد ﺘﻛون اﻹﺠراءات ﻋﺎﻤﺔ ،ﻤﺜﻼً ﻓﻴﻤﺎ ﻴﺘﻌﻠق ﺒﺠﻤﻴﻊ اﻟﺒﻀﺎﺌﻊ اﻟﺘـﻲ
Customs Control be specifically related to, e.g.:
;(a) the location of the goods ﺘدﺨﻝ ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك أو اﻟﺘﻲ ﺘﺘﻌﻠق ﺒﺎﻟﺘﺤدﻴد ﺒﻤﺎ ﻴﻠﻲ: اﻟرﻗﺎﺒﺔ اﻟﺠﻤرﻛﻴﺔ
(b) the nature of the goods (liable to a high rate )أ( ﻤوﻗﻊ اﻟﺒﻀﺎﺌﻊ
;)of duty, etc.
(c) the Customs procedure applied to the goods )ب( طﺒﻴﻌﺔ اﻟﺒﻀﺎﺌﻊ )ﺘﺨﻀﻊ ﻟﻨﺴﺒﺔ رﺴوم ﻋﺎﻟﻴﺔ ،اﻟﺦ(؛
(Customs transit, etc.). )ج( إﺠـ ـ ـ ـراءات اﻟﺠﻤ ـ ـ ــﺎرك اﻟﻤطﺒﻘ ـ ـ ــﺔ ﻋﻠ ـ ـ ــﻰ اﻟﺒﻀ ـ ـ ــﺎﺌﻊ )اﻟﺘراﻨزﻴ ـ ـ ــت
Under the Common Customs Law for the Arab وﻓﻘ ـًﺎ ﻟﻠﻘــﺎﻨون اﻟﺠﻤرﻛــﻲ اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﻓــﺈن ﻋﺒــﺎرة
States of the Gulf the term “customs
declaration“ means the goods declaration or the "إﻗـرار ﺠﻤرﻛــﻲ" ﺘﻌﻨــﻲ ﺒﻴــﺎن اﻟﺒﻀــﺎﺌﻊ أو إﻗـرار ﻴﻘدﻤــﻪ اﻟﻤﺴــﺘورد أو
declaration submitted by the importer or his ﻤﻤﺜﻠــﻪ ﻴﺼــف اﻟﻌﻨﺎﺼــر اﻟﻤﻌرﻓــﺔ ﻟﻠﺒﻀــﺎﺌﻊ اﻟﻤﻌﻠــن ﻋﻨﻬــﺎ وﻛﻤﻴﺘﻬــﺎ
representative describing the elements
identifying the declared goods and quantity ﺒﺎﻟﺘﻔﺼﻴﻝ وﻓﻘًﺎ ﻷﺤﻛﺎم ﻫذا اﻟﻘﺎﻨون.
thereof in details according to the provisions of
this Law.
Notes
1. In some countries, deceiving Customs ﻤﻼﺤظﺎت
constitutes Customs fraud only when it is
intentional. ﻓــﻲ ﺒﻌــض اﻟﺒﻠــدان ﻴﺸــﻛﻝ ﺨــداع اﻟﺠﻤــﺎرك ﻋﻤﻠﻴــﺔ اﺤﺘﻴﺎﻟﻴــﺔ ﻓﻘــط.1
2. Deceit through an act of omission may or may .ًﻋﻨدﻤﺎ ﻴﻛون ﻤﺘﻌﻤدا
not be regarded as Customs fraud.
ﻻ
ً اﻟﺨ ــداع ﻤ ــن ﺨ ــﻼﻝ اﻹﻫﻤ ــﺎﻝ ﻗ ــد ﻴﺸ ــﻛﻝ أو ﻻ ﻴﺸ ــﻛﻝ اﺤﺘﻴ ــﺎ.2
3. In some countries or Customs territories,
certain offences against statutory and regulatory .ًﺠﻤرﻛﻴﺎ
provisions enforced or administered by Customs ﻓــﻲ ﺒﻌــض اﻟﺒﻠــدان أو ﻤﻨــﺎطق اﻟﺠﻤــﺎرك ﻨﺠــد أن ﺒﻌــض اﻟﺠــﻨﺢ.3
administrations on behalf of other government
agencies are not considered as Customs fraud. اﻟﻤﺨﺎﻟﻔــﺔ ﻟﻠﻨﺼــوص اﻟﻘﺎﻨوﻨﻴــﺔ واﻟﺘﻨظﻴﻤﻴــﺔ اﻟﻤطﺒﻘــﺔ أو اﻟﻤرﻋﻴــﺔ ﻤــن
ﻗﺒــﻝ إدارات اﻟﺠﻤــﺎرك ﻨﻴﺎﺒــﺔ ﻋــن ﻫﻴﺌــﺎت ﺤﻛوﻤﻴــﺔ أﺨــرى ﻻ ﺘﻌﺘﺒــر
See: Nairobi Convention.
.ًﺘﺤﺎﻴﻼً ﺠﻤرﻛﻴﺎ
اﺘﻔﺎﻗﻴﺔ ﻨﻴروﺒﻲ:اﻨظر
Customs Frontier
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the boundary of ﺤدود ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك
a Customs territory. . ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺤدود ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك،اﻟﻌﺎﻟﻤﻴﺔ
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the statutory and
regulatory provisions relating to the importation, ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﻨﺼوص اﻟﻘﺎﻨوﻨﻴﺔ واﻟﺘﻨظﻴﻤﻴﺔ،اﻟﻌﺎﻟﻤﻴﺔ
exportation, movement or storage of goods, the واﻟﺘﻲ ﺘﻛون، ﻨﻘﻝ أو ﺘﺨزﻴن اﻟﺒﻀﺎﺌﻊ، ﺘﺼدﻴر،اﻟﻤﺘﻌﻠﻘﺔ ﺒﺎﺴﺘﻴراد
Customs Law administration and enforcement of which are
اﻟﺠﻤﺎرك ﻤﻛﻠﻔﺔ ﺒﺈدارﺘﻬﺎ وﺘﻨﻔﻴذﻫﺎ وأﻴﺔ أﻨظﻤﺔ ﺘﻀﻌﻬﺎ اﻟﺠﻤﺎرك ﻗﺎﻨون اﻟﺠﻤﺎرك
specifically charged to the Customs, and any
regulations made by the Customs under their .ﺒﻤوﺠب ﺼﻼﺤﻴﺎﺘﻬﺎ اﻟﻘﺎﻨوﻨﻴﺔ
statutory powers.
وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
customs terms this term means any breach, or
attempted breach, of Customs law. اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻤﺨﺎﻟﻔــﺔ أو ﻤﺤﺎوﻟــﺔ ﻟﻤﺨﺎﻟﻔــﺔ ﻗــﺎﻨون
Customs Offence
اﻟﺠﻤﺎرك. ﺠﻨﺤﺔ ﺠﻤرﻛﻴﺔ
See: Nairobi Convention and Annex H.2to the
اﻨظر :اﺘﻔﺎﻗﻴـﺔ ﻨﻴروﺒـﻲ واﻟﻤﻠﺤـق 2-7ﻻﺘﻔﺎﻗﻴـﺔ ﻛﻴوﺘـو ﻟﺴـﻨﺔ 1974
Kyoto Convention of 1974 and Specific Annex
H, Chapter 1 of the revised Kyoto Convention. واﻟﻤﻠﺤق اﻟﺨﺎص ح ،اﻟﻔﺼﻝ 1ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ،ﻓ ــﺈن ﻋﺒ ــﺎرة Under the Common Customs Law for the Arab
“ States of the Gulf the term “Customs office
"ﻤﻛﺘ ــب اﻟﺠﻤ ــﺎرك" ﺘﻌﻨـ ــﻲ اﻟﻘط ــﺎع اﻟ ــذي ﻴﺤـ ــددﻩ اﻟ ــوزﻴر ،ﻓ ــﻲ ﻛـ ــﻝ means the sector, designated by the Minister, at
ﻤﻴﻨــﺎء ،ﻤطــﺎر أو ﻤﻨﻔــذ ﺒــري أو أي ﻤﻛــﺎن آﺨــر وﻴﻛــون ﻓﻴــﻪ ﻤﻛﺘــب each seaport, airport, land port or at any other
place where there is a branch office of the
ﻓرﻋ ـ ــﻲ ﻟ ـ ــﻺدارة اﻟﻤﻔوﻀ ـ ــﺔ ﺒﺈﻨﺠ ـ ــﺎز ﺠﻤﻴ ـ ــﻊ أو ﺒﻌ ـ ــض اﻹﺠـ ـ ـراءات
Administration authorized to complete all or
some of the customs procedures. اﻟﺠﻤرﻛﻴﺔ.
Customs Office Under the WCO glossary of international ﻤﻛﺘب اﻟﺠﻤﺎرك
وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ customs terms this term means the Customs
administrative unit competent for اﻟﻌﺎﻟﻤﻴـ ــﺔ ،ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة وﺤـ ــدة اﻹدارة اﻟﺠﻤرﻛﻴـ ــﺔ اﻟﻤﺨﺘﺼـ ــﺔ the
performance of Customs formalities, and the
ﺒﺈﻨﺠﺎز اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ ،وﻛذﻟك اﻟﻤﻨﺸﺂت أو اﻷﻤﺎﻛن اﻷﺨـرى premises or other areas approved for that purpose
by the competent authorities. اﻟﻤﻌﺘﻤدة ﻟذﻟك اﻟﻐرض ﻤن ﻗﺒﻝ اﻟﺴﻠطﺎت اﻟﻤﺨﺘﺼﺔ.
Kyoto Convention. اﻟﻤﻠﺤق اﻟﺨﺎص ﻫـ ،اﻟﻔﺼﻝ 1ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
customs terms this term means any Customs
Customs office of اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة أي ﻤﻛﺘ ــب ﺠﻤرﻛ ــﻲ ﺘﺒ ــدأ ﻓﻴ ــﻪ ﻋﻤﻠﻴ ــﺔ office at which a Customs transit operation ﻤﻛﺘب اﻟﺠﻤﺎرك ﻓﻲ ﻤﺤطﺔ
departure commences. اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ.
اﻟﻤﻐﺎدرة
See: Specific Annex E, Chapter 1 of the
revised Kyoto Convention. اﻨظر :اﻟﻤﻠﺤق اﻟﺨﺎص ﻫـ ،اﻟﻔﺼﻝ 1ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means a Union
constituted by and composed of Members of the اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﺘﺤ ــﺎد ﻴﺘﻛ ــون ﻤ ــن أﻋﻀ ــﺎء ﻤﺠﻠ ــس
CCC (WCO), of the United Nations or its اﻟﺘﻌــﺎون اﻟﺠﻤرﻛــﻲ )ﻤﻨظﻤــﺔ اﻟﺠﻤــﺎرك اﻟﻌﺎﻟﻤﻴــﺔ( اﻟﺘﺎﺒﻌــﺔ ﻟﻬﻴﺌــﺔ اﻷﻤــم
specialized agencies, which has competence to
اﻟﻤﺘﺤ ــدة أو وﻛﺎﻻﺘﻬ ــﺎ اﻟﻤﺘﺨﺼﺼ ــﺔ وﻫ ــو ﻤﻔ ــوض ﺒﺘﺒﻨ ــﻲ ﺘﺸـ ـرﻴﻌﺎﺘﻪ
adopt its own legislation that its binding on its
Members, in respect of matters governed by the اﻟﺨﺎﺼ ــﺔ اﻟﻤﻠزﻤ ــﺔ ﻷﻋﻀ ــﺎﺌﻪ ﻓﻴﻤ ــﺎ ﻴﺘﻌﻠ ــق ﺒﺎﻟﻤﺴ ــﺎﺌﻝ اﻟﺘ ــﻲ ﺘﺤﻛﻤﻬ ــﺎ
Customs or Convention to which it wishes to accede, and has
economic اﻻﺘﻔﺎﻗﻴﺔ اﻟﺘﻲ ﻴرﻏب أن ﻴﺼﺒﺢ طرﻓـﺎً ﻓﻴﻬـﺎ ،وﻟـﻪ اﻟﺼـﻼﺤﻴﺔ ﻻﺘﺨـﺎذ اﺘﺤﺎد ﺠﻤرﻛﻲ أو
competence to decide, in accordance with its
union internal procedures, to sign, ratify or accede to ﻗرار ،وﻓﻘﺎً ﻹﺠراءاﺘﻪ اﻟداﺨﻠﻴﺔ ،ﻟﺘوﻗﻴـﻊ أو إﻗـرار أو اﻟـدﺨوﻝ ﻛطـرف اﻗﺘﺼﺎدي
that international instrument. ﻓﻲ ﺘﻠك اﻟوﺜﻴﻘﺔ اﻟدوﻟﻴﺔ.
Note: The content of the term “Customs or
Economic Union” is included in several
ﻤﻼﺤظﺔ :ﻤﺤﺘوى ﻋﺒﺎرة "اﺘﺤﺎد ﺠﻤرﻛـﻲ أو اﻗﺘﺼـﺎدي" ﻤﺸـﻤوﻝ ﻓـﻲ Conventions, drawn up within the United
اﺘﻔﺎﻗﻴــﺎت ﻋدﻴــدة أﺒرﻤــت ﻀــﻤن ﻨطــﺎق اﻷﻤــم اﻟﻤﺘﺤــدة ﺘﺤــت ﻋﺒــﺎرة Nations, under the term “regional economic
integration organization”.
"ﻤﻨظﻤﺔ ﺘﻛﺎﻤﻝ اﻗﺘﺼﺎدي إﻗﻠﻴﻤﻴﺔ".
وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
Customs Procedure customs terms this term means a treatment
اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أﺴــﻠوب ﺘﻌﺎﻤــﻝ ﺘطﺒﻘــﻪ اﻟﺠﻤــﺎرك ﻋﻠــﻰ applied by the Customs to goods which are إﺠراءات ﺠﻤرﻛﻴﺔ
subject to Customs control. اﻟﺴﻠﻊ اﻟﺨﺎﻀﻌﺔ ﻟﺴﻴطرة اﻟﺠﻤﺎرك.
Notes:
1. The reference to "goods" includes means of :ﻤﻼﺤظﺎت
transport. . اﻹﺸﺎرة إﻟﻰ "ﺴﻠﻊ" ﺘﺸﻤﻝ اﻹﺸﺎرة إﻟﻰ وﺴﺎﺌﻝ اﻟﻨﻘﻝ.1
2. There are various Customs procedures which
: ﻫﻨ ـ ــﺎك إﺠـ ـ ـراءات ﺠﻤرﻛﻴ ـ ــﺔ ﻤﺨﺘﻠﻔ ـ ــﺔ ﺘﻨﺎوﻟﺘﻬ ـ ــﺎ اﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو.2
are dealt with in the Kyoto Convention :
clearance for home use, Customs warehousing, ، ﻤﻌﺎﻟﺠﺔ داﺨﻠﻴـﺔ، اﻟﺘﺨزﻴن اﻟﺠﻤرﻛﻲ،اﻟﺘﺨﻠﻴص ﻟﻼﺴﺘﺨدام اﻟداﺨﻠﻲ
inward processing, temporary admission, . اﻟﺦ، ﺘراﻨزﻴت ﺠﻤرﻛﻲ،إدﺨﺎﻝ ﻤؤﻗت
Customs transit, etc.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means an assembly
consisting of a seal and a fastening which are ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺘرﻛﻴﺒــﺔ ﺘﺘﻛــون ﻤــن ﺨــﺘم ورﺒــﺎط ﻤﺜﺒﺘــﻴن،اﻟﻌﺎﻟﻤﻴــﺔ
joined together in a secure manner. Customs وﺘوﻀـ ــﻊ أﺨﺘـ ــﺎم اﻟﺠﻤـ ــﺎرك ﻓﻴﻤـ ــﺎ ﻴﺘﻌﻠـ ــق ﺒ ـ ــﺈﺠراءات.ﻤﻌ ـ ـًﺎ ﺒﺈﺤﻛـ ــﺎم
seals are affixed in connection with certain
وﻫـﻲ ﺘﻬـدف ﻋﻤوﻤـﺎً إﻟـﻰ ﻤﻨـﻊ أو ﻟﻔـت اﻻﻨﺘﺒـﺎﻩ،اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ
Customs procedures (Customs transit, in
particular) generally to prevent or to draw .إﻟﻰ أي ﺘدﺨﻝ ﻏﻴر ﻤﺼرح ﺒﻪ ﺒﺎﻟﻤواد اﻟﻤﺨﺘوﻤﺔ
Customs Seal
attention to any unauthorized interference with ﺨﺘم اﻟﺠﻤﺎرك
the sealed items.
Note: Customs seals are generally affixed to ، ﺘﺜﺒﻴـ ـ ــت اﻷﺨﺘـ ـ ــﺎم اﻟﺠﻤرﻛﻴـ ـ ــﺔ ﻋﻤوﻤ ـ ـ ـﺎً ﻋﻠـ ـ ــﻰ اﻟﻌﺒ ـ ـ ـوات:ﻤﻼﺤظـ ـ ــﺔ
packages, containers, load compartments of
means of transport, etc. They may also be used وﻴﺠ ــوز. اﻟ ــﺦ، ﻤﻘﺼ ــورات اﻟﺘﺤﻤﻴ ــﻝ ﻓ ــﻲ وﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ،اﻟﺤﺎوﻴ ــﺎت
as means of identification of the goods .اﺴﺘﺨداﻤﻬﺎ أﻴﻀﺎً ﻛوﺴﻴﻠﺔ ﻟﺘﻌرﻴف اﻟﺒﻀﺎﺌﻊ ﻨﻔﺴﻬﺎ
themselves.
Under the Common Customs Law for the Arab ﻓ ــﺈن ﻋﺒ ــﺎرة،وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ
States of the Gulf the term “customs tariff“
means the nomenclature containing the "اﻟﺘﻌرﻓ ــﺔ اﻟﺠﻤرﻛﻴ ــﺔ" ﺘﻌﻨ ــﻲ اﻟﻘﺎﺌﻤ ــﺔ اﻟﺘ ــﻲ ﺘﺤﺘ ــوي وﺼ ــﻔًﺎ ﻟﻠﺒﻀ ــﺎﺌﻊ
Customs Tariff اﻟﺘﻌرﻓﺔ اﻟﺠﻤرﻛﻴﺔ
descriptions of the goods and the respective taxes واﻟﻀـ ـراﺌب واﻟرﺴ ــوم اﻟﺠﻤرﻛﻴ ــﺔ إﻀ ــﺎﻓﺔ إﻟ ــﻰ اﻟﻠـ ـواﺌﺢ واﻟﻤﻼﺤظ ــﺎت
and customs duties as well as the rules and notes
.اﻟﺨﺎﺼﺔ ﺒﺄﻨواع وأﺼﻨﺎف اﻟﺒﻀﺎﺌﻊ
of the kinds and types of commodities.
وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ،ﻓ ــﺈن ﻋﺒ ــﺎرة Under the Common Customs Law for the Arab
States of the Gulf the term “customs taxes
Customs Taxes "اﻟﻀـ ـراﺌب )اﻟرﺴ ــوم( اﻟﺠﻤرﻛﻴ ــﺔ" ﺘﻌﻨ ــﻲ اﻟﻤﺒ ــﺎﻟﻎ اﻟﺘ ــﻲ ﺘﺠﺒ ــﻰ ﻋﻠ ــﻰ (duties)“ means the amounts levied on the goods اﻟﻀراﺌب اﻟﺠﻤرﻛﻴﺔ
according to the provisions of this Law. اﻟﺴﻠﻊ وﻓﻘﺎً ﻷﺤﻛﺎم ﻫذا اﻟﻘﺎﻨون.
وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
customs terms this term means a Customs
اﻟﻌﺎﻟﻤﻴـ ــﺔ ،ﺘﻌﻨـ ــﻲ ﻫ ـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻹﺠـ ــراءات اﻟﺠﻤرﻛﻴ ـ ــﺔ اﻟﺘـ ــﻲ ﺘﻨﻘ ـ ــﻝ procedures under which goods are transported
ﺒﻤوﺠﺒﻬــﺎ اﻟﺒﻀــﺎﺌﻊ اﻟﺨﺎﻀــﻌﺔ ﻟﺴــﻴطرة اﻟﺠﻤــﺎرك ﻤــن ﻤﻛﺘــب ﺠﻤــﺎرك under Customs control from one Customs office
to another.
إﻟﻰ آﺨر.
Notes
1. The Customs normally allow goods to be ﻤﻼﺤظﺎت
transported under Customs transit in their
territory : .1ﺘﺴـ ــﻤﺢ اﻟﺠﻤـ ــﺎرك ﻋـ ــﺎدة ﺒﻨﻘـ ــﻝ اﻟﺒﻀـ ــﺎﺌﻊ ﻋﻠـ ــﻰ ﺸـ ــﻛﻝ ﺘراﻨزﻴـ ــت
(a) from an office of entry into the Customs ﺠﻤرﻛﻲ ﻓﻲ ﻤﻨطﻘﺘﻬﺎ:
territory to an office of exit from the Customs
Customs Transit ;)territory (through transit )أ( ﻤــن ﻤﻛﺘــب اﻟــدﺨوﻝ ﻟﻤﻨطﻘــﺔ اﻟﺠﻤــﺎرك إﻟــﻰ ﻤﻛﺘــب ﻤﻐــﺎدرة ﻤــن
اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ
(b) from an office of entry into the Customs ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك )ﺒواﺴطﺔ اﻟﺘراﻨزﻴت(؛
territory to an inland Customs office (inward
;)transit )ب( ﻤن ﻤﻛﺘب دﺨوﻝ ﻤﻨطﻘﺔ اﻟﺠﻤﺎرك إﻟﻰ ﻤﻛﺘـب ﺠﻤـﺎرك داﺨﻠـﻲ
(c) from an inland Customs office to an office of )ﺘراﻨزﻴت داﺨﻠﻲ(؛
exit from the Customs
)ج( ﻤــن ﻤﻛﺘــب ﺠﻤــﺎرك داﺨﻠــﻲ إﻟــﻰ ﻤﻛﺘــب اﻟﺨــروج ﻤــن اﻟﺠﻤــﺎرك
;)territory (outward transit
(d) from one inland Customs office to another )ﺘراﻨزﻴت ﺨﺎرﺠﻲ(؛
inland Customs office (interior transit). )د( ﻤــن ﻤﻛﺘــب ﺠﻤــﺎرك داﺨﻠــﻲ إﻟــﻰ ﻤﻛﺘــب ﺠﻤــﺎرك داﺨﻠــﻲ آﺨــر
Customs transit movements as described in (a) -
(c) above are termed )ﺘراﻨزﻴت داﺨﻠﻲ(.
"international Customs transit" when they take ﺤرﻛ ــﺔ اﻟﺘراﻨزﻴ ــت اﻟﺠﻤرﻛ ــﻲ ﻛﻤ ــﺎ ﻫ ــﻲ ﻤوﺼ ــوﻓﺔ ﻓ ــﻲ )أ( إﻟ ــﻰ )ج(
place as part of a single
Customs transit operation during which one or ﺘﺴـ ــﻤﻰ "ﺘراﻨزﻴـ ــت ﺠﻤرﻛـ ــﻲ دوﻟـ ــﻲ" ﻋﻨـ ــدﻤﺎ ﺘـ ــﺘم ﻛﺠـ ــزء ﻤـ ــن ﻋﻤﻠﻴـ ــﺔ
more frontiers are crossed in accordance with a ﺘراﻨزﻴـت ﺠﻤرﻛـﻲ واﺤـدة ﻴـﺘم ﺨﻼﻟﻬــﺎ ﻋﺒـور ﻨﻘطـﺔ ﺤدودﻴـﺔ واﺤــدة أو
bilateral or multilateral agreement.
2. Customs transit is dealt with in Annex E.1. to أﻛﺜر وﻓﻘﺎً ﻻﺘﻔﺎﻗﻴﺎت ﺜﻨﺎﺌﻴﺔ أو ﻤﺘﻌددة اﻷطراف.
the Kyoto Convention -2اﻟﺘراﻨزﻴت اﻟﺠﻤرﻛﻲ ﻴﺘﻨﺎوﻟﻪ اﻟﻤﻠﺤق ﻫـ 1-ﻻﺘﻔﺎﻗﻴـﺔ ﻛﻴوﺘـو ﻟﺴـﻨﺔ
of 1974, Specific Annex E, Chapter 1 of the
،1974اﻟﻤﻠﺤق اﻟﺨﺎص ﻫـ ،اﻟﻔﺼـﻝ 1ﻤـن اﺘﻔﺎﻗﻴـﺔ ﻛﻴوﺘـو اﻟﻤﻌدﻟـﺔ
revised Kyoto
Convention and the Customs Convention on واﻻﺘﻔﺎﻗﻴ ـ ــﺔ اﻟﺠﻤرﻛﻴ ـ ــﺔ ﻟﻠﻨﻘ ـ ــﻝ اﻟ ـ ــدوﻟﻲ ﻟﻠﺒﻀ ـ ــﺎﺌﻊ ﺘﺤ ـ ــت ﻏط ـ ــﺎء إذن
the international transport of goods under اﻟﻤرور TIRﻟﺴﻨﺔ .1975
cover of TIR carnets, 1975.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means transport of goods
from an office of departure to an office of اﻟﻌﺎﻟﻤﻴـﺔ ،ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة ﻨﻘـﻝ اﻟﺒﻀـﺎﺌﻊ ﻤـن ﻤﻛﺘـب اﻟﻤﻐـﺎدرة إﻟــﻰ
Customs transit destination under Customs transit. ﻤﻛﺘب اﻟوﺼوﻝ ﻋﻠﻰ ﺸﻛﻝ ﺘراﻨزﻴت ﺠﻤرﻛﻲ. ﻋﻤﻠﻴﺎت اﻟﺘراﻨزﻴت
operation
اﻟﺠﻤرﻛﻲ
See: Annex E.1. to the Kyoto Convention of
1974 and Specific Annex E, اﻨظ ـ ــر :اﻟﻤﻠﺤ ـ ــق ﻫ ـ ـ ـ 1-ﻻﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو ﻟﺴ ـ ــﻨﺔ 1974واﻟﻤﻠﺤ ـ ــق
Chapter 1 of the revised Kyoto Convention. اﻟﺨﺎص ﻫـ ،اﻟﻔﺼﻝ 1ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
customs terms this term means an entity forming
اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻛﻴﺎن ﻴﺸﻛﻝ ﻤﻨطﻘﺔ ﺠﻤرﻛﻴﺔ ﺘﺤﻝ ﻤﻛـﺎن a Customs territory replacing two or more
territories and having in its ultimate state the ﻤﻨطﻘﺘﻴن أو أﻛﺜر وﻴﺘﻤﻴز ﻓﻲ ﺸﻛﻠﻪ اﻟﻨﻬﺎﺌﻲ ﺒﺎﻟﺨﺼﺎﺌص اﻟﺘﺎﻟﻴﺔ:
following characteristics:
Customs Union
- a common Customs tariff and a common or اﻻﺘﺤﺎد اﻟﺠﻤرﻛﻲ
-ﺘﻌرﻓ ـ ـ ــﺔ ﺠﻤرﻛﻴ ـ ـ ــﺔ ﻤﺸ ـ ـ ــﺘرﻛﺔ وﺘﺸـ ـ ـ ـرﻴﻌﺎت ﺠﻤرﻛﻴ ـ ـ ــﺔ ﻤﺸ ـ ـ ــﺘرﻛﺔ أو harmonized Customs legislation for the
;application of that tariff
- the absence of any Customs duties and charges ﻤﺘﺠﺎﻨﺴﺔ ﻟﺘطﺒﻴق ﺘﻠك اﻟﺘﻌرﻓﺔ؛
-ﻋ ــدم وﺠ ــود أي رﺴ ــوم وﺠﺒﺎﻴ ــﺔ ﺠﻤرﻛﻴ ــﺔ ﻟﻬ ــﺎ ﺘ ــﺄﺜﻴر ﻤﻛ ــﺎﻓﺊ ﻓ ــﻲ having equivalent effect in trade between the
countries forming the Customs Union in products
اﻟﺘﺠــﺎرة ﺒــﻴن اﻟــدوﻝ اﻟﺘــﻲ ﺘﺸــﻛﻝ اﻻﺘﺤــﺎد اﻟﺠﻤرﻛــﻲ ﻋﻠــﻰ اﻟﻤﻨﺘﺠــﺎت originating entirely in those countries or in
products of other countries in respect of which اﻟﺘﻲ ﺘﻨﺸـﺄ ﺒﺸـﻛﻝ ﻛﺎﻤـﻝ ﻓـﻲ ﺘﻠـك اﻟـدوﻝ أو ﻤﻨﺘﺠـﺎت اﻟـدوﻝ اﻷﺨـرى
import formalities have been complied with and
Customs duties and charges having equivalent واﻟﺘﻲ ﺘم اﻻﻟﺘـزام ﺒـﺎﻹﺠراءات اﻟﺠﻤرﻛﻴـﺔ ﻓﻴﻤـﺎ ﻴﺘﻌﻠـق ﺒﻬـﺎ وﺘـم ﻓـرض
effect have been levied or guaranteed and if they أو ﻀــﻤﺎن اﻟرﺴــوم واﻟﺠﺒﺎﻴــﺎت اﻟﺠﻤرﻛﻴــﺔ اﻟﺘــﻲ ﻟﻬــﺎ أﺜــر ﻤﻛــﺎﻓﺊٕ ،واذا
have not benefited from a total or partial
ﻟم ﺘﺴﺘﻔد ﻤن اﺴﺘﻌﺎدة اﻟرﺴـوم واﻟﺠﺒﺎﻴـﺎت اﻟﺠﻤرﻛﻴـﺔ ﺒﺸـﻛﻝ ﻛﺎﻤـﻝ أو
drawback of such duties and charges.
- the elimination of restrictive regulations of ﺠزﺌﻲ.
commerce within the Customs Union. -إﻟﻐﺎء اﻷﻨظﻤﺔ اﻟﻤﻘﻴدة ﻟﻠﺘﺠﺎرة داﺨﻝ اﻻﺘﺤﺎد اﻟﺠﻤرﻛﻲ.
The value of imported goods for the purpose ﻗﻴﻤـ ــﺔ اﻟﺴـ ــﻠﻊ اﻟﻤﺴـ ــﺘوردة ﻟﻐـ ــرض ﻓـ ــرض اﻟرﺴـ ــوم اﻟﺠﻤرﻛﻴـ ــﺔ وﻓﻘ ـ ـﺎً اﻟﻘﻴﻤﺔ ﻟﻸﻏراض
customs value of levying ad valorem customs duties.
ﻟﻠﻘﻴﻤﺔ. اﻟﺠﻤرﻛﻴﺔ
وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
customs terms this term means a Customs
اﻟﻌﺎﻟﻤﻴـ ــﺔ ،ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة إﺠ ـ ـراء ﺠﻤرﻛـ ــﻲ ﻴـ ــﺘم ﺒﻤوﺠﺒـ ــﻪ ﻓـ ــرز procedure under which imported goods are
اﻟﺒﻀــﺎﺌﻊ اﻟﻤﺴــﺘوردة اﻟﺨﺎﻀــﻌﺔ ﻟﺴــﻴطرة اﻟﺠﻤــﺎرك ﻓــﻲ ﻤﻛــﺎن ﻤﺤــدد stored under Customs control in a designated
place (a Customs warehouse) without payment of
)ﻤﺴﺘودع ﺠﻤرﻛﻲ( ﺒدون دﻓﻊ رﺴوم وﻀراﺌب اﻻﺴﺘﻴراد.
import duties and taxes.
Customs
warehousing
Notes: ﻤﻼﺤظﺎت: إﺠراءات اﻟﺘﺨزﻴن
1. Customs warehouses may be for general use
procedure .1ﻗــد ﺘﻛــون اﻟﻤﺴــﺘودﻋﺎت اﻟﺠﻤرﻛﻴــﺔ ﻤﺨﺼﺼــﺔ ﻟﻼﺴــﺘﺨدام اﻟﻌــﺎم اﻟﺠﻤرﻛﻲ
(public Customs warehouses) or for the use of
specified persons only (private Customs )ﻤﺴـ ــﺘودﻋﺎت ﺠﻤرﻛﻴـ ــﺔ ﻋﺎﻤـ ــﺔ( أو ﻟﻼﺴـ ــﺘﺨدام ﻤـ ــن ﻗﺒـ ــﻝ أﺸـ ــﺨﺎص
warehouses). ﻤﻌﻴﻨﻴن ﻓﻘط )ﻤﺴﺘودﻋﺎت ﺠﻤرﻛﻴﺔ ﺨﺎﺼﺔ(.
2. The Customs warehousing procedure is dealt
with in Annex E.3 to the Kyoto Convention of .2إﺠـ ـراءات اﻟﺘﺨـ ـزﻴن اﻟﺠﻤرﻛ ــﻲ ﻴﺘﻨﺎوﻟﻬ ــﺎ اﻟﻤﻠﺤ ــق ﻫ ـ ـ 3-ﻻﺘﻔﺎﻗﻴ ــﺔ
1974 and Specific Annex D, Chapter 1 of the ﻛﻴوﺘ ــو ﻟﺴ ــﻨﺔ 1974واﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص د ،اﻟﻔﺼ ــﻝ 1ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ
revised Kyoto Convention.
ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ،ﻓ ــﺈن ﻋﺒ ــﺎرة Under the Common Customs Law for the Arab
customs zone اﻟﻤﻨطﻘﺔ اﻟﺠﻤرﻛﻴﺔ
“States of the Gulf the term “customs zone
means that part of the lands or seas subject to the "اﻟﻤﻨطﻘ ــﺔ اﻟﺠﻤرﻛﻴ ــﺔ" ﺘﻌﻨ ــﻲ ذﻟ ــك اﻟﺠ ــزء ﻤ ــن اﻷ ارﻀ ــﻲ أو اﻟﺒﺤ ــﺎر
customs control and procedures set forth herein
which is of two kinds: اﻟﺨﺎﻀﻊ ﻟﺴﻴطرة ٕواﺠراءات اﻟﺠﻤﺎرك اﻟواردة ﺒﻬذا ،وﻫـﻲ ﺘﻨﻘﺴـم إﻟـﻰ
(i). Sea customs zone: Which includes ﻨوﻋﻴن:
that part of the sea located between the
) (1اﻟﻤﻨطﻘﺔ اﻟﺠﻤرﻛﻴـﺔ اﻟﺒﺤرﻴـﺔ :وﺘﺸـﻤﻝ ذﻟـك اﻟﺠـزء ﻤـن
shores and the end boundary of the
territorial waters. اﻟﺒﺤر اﻟﻛﺎﺌن ﺒﻴن اﻟﺸواطﺊ وﺤدود اﻟﻤﻴﺎﻩ اﻹﻗﻠﻴﻤﻴﺔ.
(ii) Land customs zone: which covers the
lands located between the land
boundaries or shores, on the one hand, ) (2اﻟﻤﻨطﻘــﺔ اﻟﺠﻤرﻛﻴــﺔ اﻟﺒرﻴــﺔ :ﺘﺸــﻤﻝ اﻷ ارﻀــﻲ اﻟﻛﺎﺌﻨــﺔ
and the internal line on the other hand, to ﺒــﻴن اﻟﺤــدود اﻟﺒرﻴــﺔ أو اﻟﺸ ـواطﺊ ،ﻤــن ﺠﻬــﺔ ،واﻟﺨــط
be prescribed by a resolution by the
Minister or the competent authority. اﻟ ــداﺨﻠﻲ ﻤ ــن ﺠﻬ ــﺔ أﺨ ــرى ،واﻟﺘ ــﻲ ﺘﺤ ــدد ﺒﻘـ ـرار ﻤ ــن
اﻟوزﻴر أو اﻟﺴﻠطﺔ اﻟﻤﺨﺘﺼﺔ.
CV Customs Value اﻟﻘﻴﻤﺔ ﻷﻏراض اﻟﺠﻤﺎرك اﻟﻘﻴﻤﺔ ﻷﻏراض اﻟﺠﻤﺎرك
CVC Customs Valuation Code رﻤز اﻟﺘﻘﻴﻴم اﻟﺠﻤرﻛﻲ رﻤز اﻟﺘﻘﻴﻴم اﻟﺠﻤرﻛﻲ
Cash With Order (Or Cash On Delivery): The ﻨﻘــداً ﻤــﻊ اﻟطﻠﺒﻴــﺔ )أو ﻨﻘــداً ﻋﻨــد اﻟﺘﺴــﻠﻴم( :أﻓﻀــﻝ طرﻴﻘــﺔ ﻟﻠــدﻓﻊ إﻟــﻰ
best possible method of payment for the
exporter is payment in advance. Cash with order اﻟﻤﺼدر ﻫﻲ اﻟدﻓﻊ ﺴﻠﻔًﺎ .وﻴﻌﺘﺒـر اﻟـدﻓﻊ اﻟﻨﻘـدي ﻤـﻊ اﻟطﻠﺒﻴـﺔ أﻓﻀـﻝ
(cwo) avoids any risk on small orders with new طرﻴﻘﺔ ﻟﺘﻔﺎدي أﻴﺔ ﻤﺨﺎطر ﺒﺎﻟﻨﺴـﺒﺔ ﻟﻠطﻠﺒﻴـﺎت اﻟﺼـﻐﻴرة ﻤـﻊ ﻤﺸـﺘرﻴن
buyers or where any other uncertainty is
ﺠــدد أو ﻋﻨــد ﺘوﻗــﻊ ﺤــدوث أﻴــﺔ أﻤــور ﺘــدﻋو ﻟﻠﺸــك وﻋــدم اﻟﻴﻘــﻴن.
cwo expected. Cash on delivery is similar where ﻨﻘداً ﻋﻨد اﻟﺘﺴﻠﻴم
small value goods are sent by Post Parcel وﻴﻌﺘﺒ ــر اﻟ ــدﻓﻊ اﻟﻨﻘ ــدي ﻋﻨ ــد اﻟﺘﺴ ــﻠﻴم ﻤﺸ ــﺎﺒﻬﺎً ﻹرﺴ ــﺎﻝ ﺒﻀ ــﺎﺌﻊ ذات
(known as V.P.P) and are released only after ﻗﻴﻤﺔ ﻗﻠﻴﻠﺔ ﺒطـرد ﺒرﻴـدي )ﺘﻌـرف ﺒﺎﺴـم (V.P.Pوﻴـﺘم اﻹﻓـراج ﻋﻨﻬـﺎ
payment of the invoice value plus c.o.d. charges
ﻓﻘط ﺒﻌد دﻓﻊ ﻗﻴﻤﺔ اﻟﻔﺎﺘورة ﺒﺎﻹﻀـﺎﻓﺔ إﻟـﻰ رﺴـوم اﻟﺘﺴـﻠﻴم ﻋﻨـد اﻟـدﻓﻊ
اﻟﻨﻘدي.
Cyclical Changes in unemployment attributed to cyclical اﻟﺘﻐﻴـرات ﻓــﻲ ﻤﻌــدﻻت اﻟﺒطﺎﻟــﺔ اﻟﻤﻨﺴــوﺒﺔ إﻟــﻰ اﻟﺴــﻠوك اﻟــدوري ﻓــﻲ اﻟﺒطﺎﻟﺔ اﻟدورﻴﺔ
Unemployment behaviour in economic activity.
اﻟﻨﺸﺎط اﻻﻗﺘﺼﺎدي
D
Documents against Acceptance ﺘﺴﻠﻴم اﻟﻤﺴﺘﻨدات ﻟدى اﻟﻘﺒوﻝ ﺘﺴﻠﻴم اﻟﻤﺴﺘﻨدات
D/A
ﻟدى اﻟﻘﺒوﻝ
D/D Demand Draft ﻛﻤﺒﻴﺎﻟﺔ ﺘدﻓﻊ ﻋﻨد اﻟطﻠب ﻛﻤﺒﻴﺎﻟﺔ ﺘدﻓﻊ ﻋﻨد اﻟطﻠب
D/O Delivery Order أﻤر ﺘﺴﻠﻴم أﻤر ﺘﺴﻠﻴم
Documents against Payment ﺘﺴﻠﻴم اﻟﻤﺴﺘﻨدات ﻋﻨد اﻟدﻓﻊ ﺘﺴﻠﻴم اﻟﻤﺴﺘﻨدات ﻋﻨد
D/P
اﻟدﻓﻊ
D/S Days after Sight ﻴوﻤﺎً ﺒﻌد اﻻطﻼع ﻴوﻤﺎً ﺒﻌد اﻻطﻼع
Unless there is an express statement to the ﻤﺎ ﻟم ﻴﻛن ﻫﻨﺎك ﻨص ﺼرﻴﺢ ﺒﺨﻼﻓـﻪ ،ﻓـﺈن اﻟﻛﻤﺒﻴـﺎﻻت ،ﺒﺎﺴـﺘﺜﻨﺎء
contrary bills of exchange, except 'sight' bills,
fall due for payment three days, known as days اﻟﻛﻤﺒﻴــﺎﻻت اﻟﺘــﻲ ﺘــدﻓﻊ ﻋﻨــد اﻻطــﻼع ،ﺘﺼــﺒﺢ ﻤﺴــﺘﺤﻘﺔ اﻟــدﻓﻊ ﺒﻌــد
of grace', after the period for which the bill has 3أﻴــﺎم "ﺘﻌــرف ﺒﺄﻴــﺎم اﻟﺴــﻤﺎح" ﻤــن ﺘــﺎرﻴﺦ اﺴــﺘﺤﻘﺎﻗﻬﺎ ﻟﻠــدﻓﻊ .وﻫﻛــذا
Days Of Grace been drawn. Thus, a three-month bill, dated 8th ﻓﺘرة اﻟﺴﻤﺎح
ﻓ ــﺈن اﻟﻛﻤﺒﻴﺎﻟ ــﺔ اﻟﻤؤرﺨ ــﺔ ﺒﺤﻴ ــث ﺘﺴ ــﺘﺤق اﻟ ــدﻓﻊ ﺒﻌ ــد ﺜﻼﺜ ــﺔ ﺸ ــﻬور
January, will fall due for payment on 11th April.
اﻋﺘﺒـ ــﺎ اًر ﻤـ ــن ﺘـ ــﺎرﻴﺦ 8ﻴﻨـ ــﺎﻴر ﺘﺼـ ــﺒﺢ ﻤﺘوﺠﺒـ ــﺔ اﻟـ ــدﻓﻊ ﺒﺘـ ــﺎرﻴﺦ 11
أﺒرﻴﻝ.
DDV Deductive Value Method طرﻴﻘﺔ اﻟﻘﻴﻤﺔ اﻻﺴﺘﻨﺘﺎﺠﻴﺔ طرﻴﻘﺔ اﻟﻘﻴﻤﺔ اﻻﺴﺘﻨﺘﺎﺠﻴﺔ
A document similar to an invoice in that it ﻤﺴﺘﻨد ﻤﺸﺎﺒﻪ ﻟﻠﻔﺎﺘورة ﺤﻴث ﻴوﻀﺢ اﻟﻤﺒﻠﻎ اﻟﻤﺴـﺘﺤق ﻤـن اﻟﻤﺸـﺘري
shows the sum owed by the purchaser to the
supplier of the goods. It may be issued to إﻟ ــﻰ ﻤ ــورد اﻟﺒﻀ ــﺎﺌﻊ .وﻴﺠ ــوز إﺼ ــدارﻩ ﻤﻛﻤـ ـﻼً ﻟﻠﻔ ــﺎﺘورة ﻓ ــﻲ ﺤﺎﻟ ــﺔ
Debit Note إﺸﻌﺎر ﻤدﻴن
supplement an invoice when the item has been ﺤذف أﺤد اﻟﺒﻨود أو ﺤدوث ﺨطـﺄ ﻴـﺘم ﺒﻤوﺠﺒـﻪ اﺤﺘﺴـﺎب ﻗﻴﻤـﺔ أﻗـﻝ
omitted or on which an error of undercharge has
ﻤن اﻟﻘﻴﻤﺔ اﻟﻔﻌﻠﻴﺔ.
been made.
Decision وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international اﻟﻘرار
اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﺘﺼــرف اﻟﻔــردي اﻟــذي ﺒﻤوﺠﺒــﻪ ﺘﺘﺨــذ customs terms this term means the individual act
by which the Customs decide upon a matter
relating to Customs law. اﻟﺠﻤﺎرك ﻗ ار اًر ﺒﺸﺄن ﻤﺴﺄﻟﺔ ﺘﺘﻌﻠق ﺒﻘﺎﻨون اﻟﺠﻤﺎرك.
connection with their exportation, by the اﻟﻤﺼـدر أو، اﻟﻤـورد، اﻟﻤﻨﺘﺞ،ﺒﺘﺼدﻴرﻫﺎ ﻤن ﻗﺒﻝ اﻟﺸرﻛﺔ اﻟﻤﺼﻨﻌﺔ
manufacturer, producer, supplier, exporter or
other competent person on the commercial ﺸ ــﺨص ﻤﻌﻨ ــﻲ آﺨ ــر ﻋﻠ ــﻰ اﻟﻔ ــﺎﺘورة اﻟﺘﺠﺎرﻴ ــﺔ أو أي ﻤﺴ ــﺘﻨد آﺨ ــر
invoice or any other document relating to the .ﻴﺘﻌﻠق ﺒﺎﻟﺒﻀﺎﻋﺔ
goods.
Demand
just about measuring what people want; for اﻟﻤزدوﺠــﺔ اﻟداﻓﻌــﺔ ﻻﻗﺘﺼــﺎد اﻟﺴــوق .وﻻ ﻴﺘﻌﻠــق اﻟطﻠــب ﺒﻘﻴــﺎس ﻤــﺎ اﻟطﻠب
economists, it refers to the amount of a good or
ﻴرﻴــدﻩ اﻟﻨــﺎس ﻓﻘــط؛ وﺒﺎﻟﻨﺴــﺒﺔ ﻟﺨﺒـراء اﻻﻗﺘﺼــﺎد ،ﺘﺸــﻴر ﻛﻠﻤــﺔ اﻟطﻠــب
service that people are both willing and able to
buy. When demand changes, economists explain إﻟﻰ اﻟﻛﻤﻴﺔ اﻟﺘﻲ ﻴرﻏب اﻟﻨﺎس وﻟدﻴﻬم اﻟﻘدرة ﻋﻠﻰ ﺸراﺌﻬﺎ ﻤـن ﺴـﻠﻌﺔ
this in one of two ways.
أو ﺨدﻤــﺔ ﻤــﺎ .وﻋﻨــدﻤﺎ ﻴﺘﻐﻴــر اﻟطﻠــب ﻴﻔﺴــر ﺨﺒ ـراء اﻻﻗﺘﺼــﺎد ﻫــذا
Policymakers seek to manipulate aggregate
demand to keep the economy growing as fast as ﺒﺈﺤدى طرﻴﻘﺘﻴن.
is possible without pushing up INFLATION.
Keynesians try to manage demand through
ﻴﺴ ـ ــﻌﻰ ﺼ ـ ــﻨﺎع اﻟﺴﻴﺎﺴ ـ ــﺎت إﻟ ـ ــﻰ اﻟ ـ ــﺘﺤﻛم ﺒﺎﻟطﻠ ـ ــب اﻟﻛﻠ ـ ــﻲ ﻟﺠﻌ ـ ــﻝ
FISCAL POLICY; monetarists prefer to use the
MONEY SUPPLY. A shift in the demand curve اﻻﻗﺘﺼــﺎد ﻴﻨﻤــو ﺒﺎﻟﺴــرﻋﺔ اﻟﻤﻤﻛﻨــﺔ ﺒــدون زﻴــﺎدة اﻟﺘﻀــﺨم .وﻴﺤــﺎوﻝ
occurs when the amount demanded would be اﻟﻛﻴﻨزﻴــون إدارة اﻟطﻠــب ﻤــن ﺨــﻼﻝ اﻟﺴﻴﺎﺴــﺔ اﻟﻤﺎﻟﻴــﺔ ،أﻤــﺎ اﻟﻨﻘــدﻴون
different from what it was previously at any
chosen price. ﻓﻴﻔﻀـ ــﻠون اﺴـ ــﺘﺨدام ﻋـ ــرض اﻟﻨﻘـ ــد .وﻴﺤـ ــدث اﻟﺘﻐﻴـ ــر ﻓـ ــﻲ ﻤﻨﺤﻨـ ــﻰ
اﻟطﻠب ﻋﻨدﻤﺎ ﺘﻛون اﻟﻛﻤﻴـﺔ اﻟﻤطﻠوﺒـﺔ ﻤﺨﺘﻠﻔـﺔ ﻋﻤـﺎ ﻛﺎﻨـت ﻋﻠﻴـﻪ ﻓـﻲ
اﻟﺴﺎﺒق ﻋﻨد أي ﺴﻌر ﻤﺨﺘﺎر.
Measures the relationship between the PRICE of ﻴﻘــﻴس اﻟﻌﻼﻗــﺔ ﺒــﻴن ﺴــﻌر اﻟﺴــﻠﻌﺔ واﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤﻨﻬــﺎ .وﻋــﺎدة
a good and the amount of it demanded. Usually,
as the price rises, fewer people are willing and ﻛﻠﻤــﺎ ارﺘﻔــﻊ اﻟﺴــﻌر ﺴــﻴﻛون ﻫﻨــﺎك اﻟﻘﻠﻴــﻝ ﻤــن اﻟﻨــﺎس ﻤﻤــن ﻴرﻏﺒــون
able to buy it; in other words, demand falls (but وﻟدﻴﻬم اﻟﻘدرة ﻋﻠﻰ ﺸراﺌﻬﺎ .وﺒﻤﻌﻨﻰ آﺨر ﻴﻨﺨﻔض اﻟطﻠـب )اﻨظـر:
see GIFFEN GOODS, NORMAL GOODS and
اﻟﺴﻠﻊ اﻟﻔﺎﺨرة ،اﻟﺴﻠﻊ اﻟﻌﺎدﻴﺔ واﻟﺴﻠﻊ اﻟردﻴﺌﺔ(.
INFERIOR GOODS).
A movement along the demand curve occurs وﺘﺤ ــدث ﺤرﻛ ــﺔ ﻋﻠ ــﻰ اﻤﺘ ــداد ﻤﻨﺤﻨ ــﻰ اﻟطﻠ ــب ﻋﻨ ــدﻤﺎ ﻴ ــؤدي ﺘﻐﻴ ــر
when a price change alters the quantity اﻟﺴــﻌر إﻟــﻰ ﺘﻐﻴﻴــر اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ؛ وﻟﻛــن إذا ﻋــﺎد اﻟﺴــﻌر إﻟــﻰ
demanded; but if the price were to go back to
ﻤﻨﺤﻨﻰ اﻟطﻠب
اﻟﻤﺴــﺘوى اﻟــذي ﻛــﺎن ﻋﻠﻴــﻪ ﺴــﺎﺒﻘﺎً ،ﺴــﺘﻌود اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ أﻴﻀ ـﺎً
Demand Curve
where it was before, so would the amount
demanded. A shift in the demand curve occurs إﻟــﻰ ﻤﺴــﺘواﻫﺎ اﻟﺴــﺎﺒق .وﻴﺤــدث اﻟﺘﻐﻴــر ﻓــﻲ ﻤﻨﺤﻨــﻰ اﻟطﻠــب ﻋﻨــدﻤﺎ
when the amount demanded would be different
from what it was previously at any chosen price, ﺘﻛــون اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤﺨﺘﻠﻔــﺔ ﻋﻤــﺎ ﻛﺎﻨــت ﻋﻠﻴــﻪ ﺴــﺎﺒﻘﺎً ﻋﻨــد أي
for example, if there is no change in the market ﺴﻌر ﻤﺨﺘﺎر ،وﻋﻠﻰ ﺴﺒﻴﻝ اﻟﻤﺜـﺎﻝ إذا ﻟـم ﻴﻛـن ﻫﻨـﺎك أي ﺘﻐﻴـر ﻓـﻲ
price, but demand rises or falls. The slope of the
demand curve indicates the ELASTICITY of ﺴ ــﻌر اﻟﺴ ــوق ،ﺒ ــﻝ إن اﻟطﻠ ــب ﻴرﺘﻔ ــﻊ أو ﻴ ــﻨﺨﻔض .وﻴﺸ ــﻴر ﻤﻴ ــﻝ
demand. For approaches to modelling demand ﻤﻨﺤﻨﻰ اﻟطﻠب إﻟﻰ ﻤروﻨﺔ اﻟطﻠب .وﻟﻠﺤﺼوﻝ ﻋﻠﻰ ﻤﻌﻠوﻤﺎت ﻋن
see REVEALED PREFERENCE.
exports become less expensive abroad and thus ﺘﺼدرﻫﺎ إﻟﻰ اﻟﺨﺎرج أﻗﻝ ﺜﻤﻨًﺎ وأﻛﺜر ﻗدرة ﻋﻠﻰ اﻟﻤﻨﺎﻓﺴﺔ.
more competitive
Delivered-in-charge when the carrier charges to رﺴ ــوم اﻟﺘﺴ ــﻠﻴم اﻟﺘ ــﻲ ﻴﺤﺘﺴ ــﺒﻬﺎ اﻟﻨﺎﻗ ــﻝ ﻤﻘﺎﺒ ــﻝ ﻨﻘ ــﻝ اﻟﺒﻀ ــﺎﻋﺔ ﻤ ــن
DIC cover transfer of cargo from container Freight رﺴوم اﻟﺘﺴﻠﻴم
Station to loading point of port. ﻤﺤطﺔ ﺸﺤن اﻟﺤﺎوﻴﺎت إﻟﻰ ﻨﻘطﺔ اﻟﺘﺤﻤﻴﻝ ﻓﻲ اﻟﻤﻴﻨﺎء.
Diminishing A short run production concept where increases ﻤﻔﻬـ ــوم إﻨﺘـ ــﺎج ﻗﺼـ ــﻴر اﻷﻤـ ــد ﺤﻴـ ــث اﻟزﻴـ ــﺎدة ﻓـ ــﻲ ﻋواﻤـ ــﻝ اﻹﻨﺘـ ــﺎج
Marginal in the variable factor of production lead to less اﻹﻨﺘﺎﺠﻴﺔ اﻟﺤدﻴﺔ
اﻟﻤﺘﻐﻴرة ﺘؤدي إﻟﻰ ﻤﺨرﺠﺎت إﻀﺎﻓﻴﺔ ﻤﺘﻨﺎﻗﺼﺔ.
Productivity and less additional output. اﻟﻤﺘﻨﺎﻗﺼﺔ
)(DMP
An economic concept that refers to the notion ﻤﻔﻬـ ـ ــوم اﻗﺘﺼـ ـ ــﺎدي ﻴﺸـ ـ ــﻴر إﻟـ ـ ــﻰ ﻓﻛ ـ ـ ـرة أن اﻟوﺤـ ـ ــدات اﻹﻀـ ـ ــﺎﻓﻴﺔ
Diminishing that additional units consumed of a particular
Marginal Utility commodity provide less and less additional اﻟﻤﻨﻔﻌﺔ اﻟﺤدﻴﺔ اﻟﻤﺘﻨﺎﻗﺼﺔ اﻟﻤﺴـ ــﺘﻬﻠﻛﺔ ﻤ ـ ــن ﺴـ ــﻠﻌﺔ ﻤﻌﻴﻨ ـ ــﺔ ﺘ ـ ــوﻓر إﺸـ ــﺒﺎﻋﺎً إﻀ ـ ــﺎﻓﻴﺎً ﻤﺘﻨﺎﻗﺼـ ـ ـﺎً
(DMU)-- satisfaction relative to previous units consumed. ﺒﺎﻟﻤﻘﺎرﻨﺔ ﻤﻊ اﻟوﺤدات اﻟﻤﺴﺘﻬﻠﻛﺔ ﺴﺎﺒﻘﺎً.
A situation where a firm is trying to expand by ﻫـ ــﻲ اﻟﺤﺎﻟـ ــﺔ اﻟﺘـ ــﻲ ﺘﺤـ ــﺎوﻝ ﻓﻴﻬـ ــﺎ ﻤؤﺴﺴـ ــﺔ أو ﺸـ ــرﻛﺔ ﻤـ ــﺎ اﻟﺘوﺴـ ــﻊ
using more of its variable factors, but finds that
the extra output they get each time they add one ﺒﺎﺴﺘﺨدام اﻟﻤزﻴد ﻤن ﻋواﻤﻠﻬﺎ اﻟﻤﺘﻐﻴرة ،وﻟﻛﻨﻬﺎ ﺘﺠـد أن اﻟﻤﺨرﺠـﺎت
Diminishing gets progressively less and less. This usually اﻹﻀﺎﻓﻴﺔ اﻟﺘﻲ ﺘﺤﺼـﻝ ﻋﻠﻴﻬـﺎ ﻨﺘﻴﺠـﺔ ﻟﻺﻀـﺎﻓﺔ ﺘﺘﻨـﺎﻗص ﺒﺎﻟﺘـدرﻴﺞ.
arises because their capacity is limited in the اﻟﻌواﺌد اﻟﻤﺘﻨﺎﻗﺼﺔ
returns وﻫــذا ﻴﻨﺸــﺄ ﻋــﺎدة ﻨظ ـ ًار ﻷن طﺎﻗﺘﻬــﺎ ﻤﺤــدودة ﻋﻠــﻰ اﻟﻤــدى اﻟﻘﺼــﻴر
short-run and the combination of the fixed and
variable factors becomes less than optimal. وﻷن ﺘوﻟﻴﻔــﺔ اﻟﻌواﻤ ــﻝ اﻟﺜﺎﺒﺘ ــﺔ واﻟﻤﺘﻐﻴـ ـرة ﺘﺼــﺒﺢ أﻗ ــﻝ ﻤ ــن اﻟﻤﺴ ــﺘوى
اﻟﻤﺜﺎﻟﻲ.
Direct taxes Taxes on income. اﻟﻀراﺌب اﻟﻤﺒﺎﺸرة اﻟﻀراﺌب اﻟﻤﺒﺎﺸرة
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﻓــﺈن ﻋﺒــﺎرة
Director States of the Gulf the term “the Director “means اﻟﻤدﻴر
the director of a Customs office. "اﻟﻤدﻴر" ﺘﻌﻨﻲ ﻤدﻴر ﻤﻛﺘب اﻟﺠﻤﺎرك.
DIS Delivery into Store اﻟﺘﺴﻠﻴم ﻓﻲ اﻟﻤﺴﺘودع اﻟﺘﺴﻠﻴم ﻓﻲ اﻟﻤﺴﺘودع
Discount
An inducement offered by a creditor to debtors إﻏراء ﻴﻌرﻀﻪ اﻟداﺌن إﻟﻰ اﻟﻤدﻴﻨﻴن ﻟﻴـدﻓﻌوا ﻓـو اًر )ﺨﺼـم ﻨﻘـدي( أو اﻟﺨﺼم
to pay promptly (Cash discount) or A deduction
from the list price of an article generally allowed ﺨﺼــم ﻤــن اﻟﺴــﻌر اﻟ ـوارد ﻓــﻲ ﻗﺎﺌﻤــﺔ اﻷﺴــﻌﺎر ﻟﻤــﺎدة ﻤﻌﻴﻨــﺔ ﻴﻘدﻤــﻪ
by a, wholesaler to a retailer, that is, trade
discount. ﻋ ـ ــﺎدة ﺘ ـ ــﺎﺠر ﺠﻤﻠ ـ ــﺔ إﻟ ـ ــﻰ ﺘ ـ ــﺎﺠر ﺘﺠزﺌ ـ ــﺔ وﻫ ـ ــذا ﻴﺴ ـ ــﻤﻰ اﻟﺨﺼ ـ ــم
With reference to bill of exchange, to discount a اﻟﺘﺠﺎري.
bill means to acquire it by purchase for a sum
وﺒﺎﻹﺸ ــﺎرة إﻟـ ــﻰ اﻟﻛﻤﺒﻴﺎﻟـ ــﺔ ،ﻓـ ــﺈن ﺨﺼـ ــم اﻟﻛﻤﺒﻴﺎﻟـ ــﺔ ﻴﻌﻨـ ــﻲ ﺤﻴﺎزﺘﻬـ ــﺎ
less than its face value, the amount of this
discount depending partly on the length of the ﺒﺸراﺌﻬﺎ ﺒﻤﺒﻠﻎ ﻴﻘﻝ ﻋن ﻗﻴﻤﺘﻬﺎ اﻻﺴﻤﻴﺔ ،وﻴﻌﺘﻤد ﻤﺒﻠـﻎ ﻫـذا اﻟﺨﺼـم
unexpired term of the bill and partly on the ﺒﺸـ ــﻛﻝ ﺠزﺌـ ــﻲ ﻋﻠـ ــﻰ طـ ــوﻝ اﻟﻤـ ــدة اﻟﻤﺘﺒﻘﻴـ ــﺔ ﻻﺴـ ــﺘﺤﻘﺎق اﻟﻛﻤﺒﻴﺎﻟـ ــﺔ
amount of risk involved.
وﺠزﺌﻴﺎً ﻋﻠﻰ ﻤﻘدار اﻟﻤﺨﺎطرة اﻟذي ﻴﻨطوي ﻋﻠﻴﻪ ﻫذا اﻹﺠراء.
The income people have left after they have paid اﻟ ــدﺨﻝ اﻟ ــذي ﻴﺘﺒﻘ ــﻰ ﻟ ــدى اﻟﻨ ــﺎس ﺒﻌ ــد دﻓ ــﻊ اﻟﻀـ ـرﻴﺒﺔ .وﻫ ــو
Disposable income their tax. It is the money that they can choose اﻟدﺨﻝ اﻟﻤﺘﺎح
how they wish to spend. اﻟﻤﺎﻝ اﻟذي ﻴﻤﻛﻨﻬم اﺨﺘﻴﺎر طرﻴﻘﺔ إﻨﻔﺎﻗﻪ.
Disposable Personal Income less taxes paid. اﻟدﺨﻝ اﻟﺸﺨﺼﻲ اﻟﻤﺘﺎح اﻟدﺨﻝ اﻟﺸﺨﺼﻲ اﻟﻤﺘﺎح
Personal Income
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means any medium
designed to carry and actually carrying a record اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻤــﺎدة وﺴــﻴطﺔ ﺘﺼــﻤم ﻹدﺨــﺎﻝ ﻗﻴــود
Document of data entries, it includes magnetic tapes and اﻟﺒﻴﺎﻨ ـ ــﺎت ﻓﻴﻬ ـ ــﺎ وﻫ ـ ــﻲ ﺘﺸ ـ ــﻤﻝ اﻷﺸ ـ ــرطﺔ اﻟﻤﻐﻨﺎطﻴﺴ ـ ــﻴﺔ واﻷﻗـ ـ ـراص
disks, microfilms, etc. ﻤﺴﺘﻨد
واﻟﻤﻴﻛروﻓﻴﻠم ،اﻟﺦ.
ﻤﻼﺤظ ــﺔ :ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻤﻌرﻓ ــﺔ ﻓ ــﻲ اﻟﻤﻠﺤ ــق ي 1-ﻻﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو Note: This term is defined in Annex J.1 to the
Kyoto Convention of 1974. ﻟﺴﻨﺔ . 1974
وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
customs terms this term means a certificate of
Documentary اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒـﺎرة ﺸـﻬﺎدة اﻟﻤﻨﺸـﺄ ،ﺒﻴـﺎن ﻤﻨﺸـﺄ ﻤﺼـدق أو origin, a certified declaration of origin or a اﻟدﻟﻴﻝ اﻟﻤﺴﺘﻨدي ﺒﺸﺄن
evidence or origin declaration of origin. إﻗرار ﺒﺎﻟﻤﻨﺸﺄ.
اﻟﻤﻨﺸﺄ
See: Annex D.2. to the Kyoto Convention of
1974 and Specific Annex K,
Chapters 2 and 3 of the revised Kyoto اﻨظـ ـ ــر :اﻟﻤﻠﺤـ ـ ــق د 2-ﻻﺘﻔﺎﻗﻴـ ـ ــﺔ ﻛﻴوﺘـ ـ ــو ﻟﺴـ ـ ــﻨﺔ 1974واﻟﻤﻠﺤـ ـ ــق
Convention.
اﻟﺨﺎص ك ،اﻟﻔﺼوﻝ 2و 3ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
The practice of showing two prices on goods اﻟﻤﻤﺎرﺴ ـ ــﺔ اﻟﺘـ ـ ــﻲ ﺘﻨط ـ ــوي ﻋﻠـ ـ ــﻰ وﻀ ـ ــﻊ ﺴـ ـ ــﻌرﻴن ﻋﻠ ـ ــﻰ اﻟﺒﻀـ ـ ــﺎﺌﻊ
displayed for sale. The higher price being
Double Pricing cancelled to indicate a price cut, as an اﻟﻤﻌروﻀﺔ ﻟﻠﺒﻴـﻊ ،ﺤﻴـث ﺘوﻀـﻊ إﺸـﺎرة ﺸـطب ﻋﻠـﻰ اﻟﺴـﻌر اﻷﻋﻠـﻰ اﻟﺘﺴﻌﻴر اﻟﻤزدوج
inducement to buyers. ﻟﻺﺸﺎرة إﻟﻰ ﺘﺨﻔﻴض ﻓﻲ اﻷﺴﻌﺎر ﻛﺈﻏراء ﻟﻠﻤﺸﺘرﻴن.
وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
customs terms this term means an amount of
اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻤﺒﻠﻎ اﻟرﺴوم واﻟﻀراﺌب اﻟﺠﻤرﻛﻴـﺔ اﻟـذي import duties and taxes repaid under the
Drawback
drawback procedure. ﻴﺘم إﻋﺎدﺘﻪ ﺒﻤوﺠب إﺠراء اﺴﺘرﺠﺎع اﻟرﺴوم اﻟﺠﻤرﻛﻴﺔ. اﺴﺘرﺠﺎع اﻟرﺴوم
اﻟﺠﻤرﻛﻴﺔ
See: Annex E.4. to the Kyoto Convention of اﻨظ ـ ــر :اﻟﻤﻠﺤ ـ ــق ﻫ ـ ـ ـ 4-ﻻﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو ﻟﺴ ـ ــﻨﺔ 1974واﻟﻤﻠﺤ ـ ــق
1974 and Specific Annex F, اﻟﺨﺎص و ،اﻟﻔﺼﻝ 3ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Chapter 3 of the revised Kyoto Convention.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means the Customs
procedure which, when goods are exported, اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ اﻟﺘﻲ ﺘﺘﻀﻤن ﻋﻨـد
provides for a refund (total or partial) to be made ﺘﺼـ ـ ــدﻴر اﻟﺒﻀـ ـ ــﺎﺌﻊ رد ﻤﺒـ ـ ــﺎﻟﻎ )ﻛﻠﻴ ـ ـ ـﺎً أو ﺠزﺌﻴ ـ ـ ـﺎً( ﺘﺘﻌﻠـ ـ ــق ﺒﺎﻟرﺴـ ـ ــوم
in respect of the import duties and taxes charged
واﻟﻀراﺌب اﻟﺠﻤرﻛﻴﺔ اﻟﻤﺤﺘﺴﺒﺔ ﻋﻠـﻰ اﻟﺒﻀـﺎﺌﻊ أو ﻋﻠـﻰ اﻟﻤـواد اﻟﺘـﻲ
Drawback on the goods, or on materials contained in them إﺠراءات اﺴﺘرﺠﺎع اﻟرﺴوم
procedure or consumed in their production. ﺘﺤﺘوﻴﻬﺎ أو اﻟﻤواد اﻟﻤﺴﺘﻬﻠﻛﺔ ﻓﻲ إﻨﺘﺎﺠﻬﺎ.
اﻟﺠﻤرﻛﻴﺔ
See: Annex E.4. to the Kyoto Convention of
1974 and Specific Annex F, اﻨظ ـ ــر :اﻟﻤﻠﺤ ـ ــق ﻫ ـ ـ ـ 4-ﻻﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو ﻟﺴ ـ ــﻨﺔ 1974واﻟﻤﻠﺤ ـ ــق
Chapter 3 of the revised Kyoto Convention. اﻟﺨﺎص و ،اﻟﻔﺼﻝ 3ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Dual channel وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
ﻨظﺎم اﻟﻤﺴﺎر اﻟﻤزدوج
system customs terms this term means a Simplified
)(Red/Green Customs control system allowing travellers on اﻟﻌﺎﻟﻤﻴـ ــﺔ ،ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة ﻨظـ ــﺎم رﻗﺎﺒـ ــﺔ ﺠﻤرﻛـ ــﻲ ﻤﺒﺴـ ــط ﻴﺘـ ــﻴﺢ )أﺤﻤر/أﺨﻀر(
arrival to make a Customs declaration by
choosing between two types of channel. One, ﻟﻠﻤﺴﺎﻓرﻴن ﻋﻨد وﺼوﻟﻬم ﺘﻘدﻴم إﻗرار ﺠﻤرﻛﻲ ﺒﺎﻻﺨﺘﻴﺎر ﺒـﻴن ﻨـوﻋﻴن
identified by green symbols, is for the use of ﻤــن اﻟﻤﺴ ــﺎرات .وأﺤ ــد ﻫ ــذﻴن اﻟﻤﺴ ــﺎرﻴن ﻤﻌ ــرف ﺒ ــﺎﻟرﻤوز اﻟﺨﻀـ ـراء
travellers carrying goods in quantities or values
وﻫــو ﻻﺴــﺘﺨدام اﻟﻤﺴــﺎﻓرﻴن اﻟــذﻴن ﻴﺤﻤﻠــون ﺒﻀــﺎﺌﻊ ﺒﻛﻤﻴــﺎت أو ﺒﻘــﻴم
not exceeding those admissible duty-free and
which are not subject to import prohibition or ﻻ ﺘﺘﺠــﺎوز ﺘﻠــك اﻟﻤﺴــﻤوح ﺒﺈدﺨﺎﻟﻬــﺎ ﺒــدون رﺴــوم ﺠﻤرﻛﻴــﺔ واﻟﺘــﻲ ﻻ
restriction. The other, identified by red symbols, ﻴﺴري ﻋﻠﻴﻬﺎ اﻟﺤظر أو ﻗﻴود اﻻﺴﺘﻴراد ،أﻤﺎ اﻟﻤﺴﺎر اﻵﺨر اﻟﻤﻌـرف
is for other travellers.
ﺒﺎﻟرﻤوز اﻟﺤﻤراء ﻓﻬو ﻟﻠﻤﺴﺎﻓرﻴن اﻵﺨرﻴن.
Note: The purpose of this system is to facilitate
rapid baggage clearance and traveller flow.
ﻤﻼﺤظــﺔ :اﻟﻐــرض ﻤــن ﻫــذا اﻟﻨظــﺎم ﺘﺴــﻬﻴﻝ ﺴــرﻋﺔ اﻟﺘﺨﻠــﻴص ﻋﻠــﻰ
اﻷﻤﺘﻌﺔ وﺤرﻛﺔ اﻟﻤﺴﺎﻓرﻴن.
وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
customs terms this term means The date when
payment of duties and taxes is due. اﻟﻌﺎﻟﻤﻴـ ـ ــﺔ ،ﺘﻌﻨـ ـ ــﻲ ﻫـ ـ ــذﻩ اﻟﻌﺒـ ـ ــﺎرة ﺘـ ـ ــﺎرﻴﺦ اﺴـ ـ ــﺘﺤﻘﺎق دﻓـ ـ ــﻊ اﻟرﺴـ ـ ــوم
Due Date
واﻟﻀراﺌب. ﺘﺎرﻴﺦ اﻻﺴﺘﺤﻘﺎق
See: General Annex, Chapter 2 of the revised
Kyoto Convention.
اﻨظر :اﻟﻤﻠﺤق اﻟﻌﺎم ،اﻟﻔﺼﻝ 2ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Durable Goods
Goods that deliver consumption services over an اﻟﺴﻠﻊ اﻟﺘﻲ ﺘوﻓر ﺨدﻤﺎت اﺴﺘﻬﻼﻛﻴﺔ ﻋﻠﻰ ﻤدى ﻓﺘرة زﻤﻨﻴﺔ طوﻴﻠﺔ. اﻟﺴﻠﻊ اﻟﻤﻌﻤرة
extended period of time.
Dutiable Goods
means goods in respect of which a duty of ﺘﻌﻨﻲ اﻟﺴﻠﻊ اﻟﺘﻲ ﻴﺘوﺠب دﻓﻊ رﺴوم ﺠﻤرﻛﻴﺔ ﻋﻠﻴﻬﺎ. اﻟﺴﻠﻊ اﻟﺨﺎﻀﻌﺔ ﻟﻠرﺴوم
customs is payable
وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ،ﻓ ــﺈن ﻋﺒ ــﺎرة Under the Common Customs Law for the Arab
States of the Gulf the term “customs taxes
Duties "اﻟﻀـ ـراﺌب )اﻟرﺴ ــوم( اﻟﺠﻤرﻛﻴ ــﺔ" ﺘﻌﻨ ــﻲ اﻟﻤﺒ ــﺎﻟﻎ اﻟﺘ ــﻲ ﺘﻔ ــرض ﻋﻠ ــﻰ (duties)“ means the amounts levied on the goods اﻟرﺴوم
according to the provisions of this Law. اﻟﺴﻠﻊ وﻓﻘﺎً ﻷﺤﻛﺎم ﻫذا اﻟﻘﺎﻨون.
وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
customs terms this term means Import duties and
Duties and taxes taxes and/or export duties and taxes. اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة رﺴــوم وﻀـراﺌب اﻻﺴــﺘﻴراد و/أو رﺴــوم
اﻟرﺴوم واﻟﻀراﺌب
وﻀراﺌب اﻟﺘﺼدﻴر.
See: General Annex, Chapters 2 and 4 of the
اﻨظر :اﻟﻤﻠﺤق اﻟﻌﺎم ،اﻟﻔﺼوﻝ 2و 4ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
revised Kyoto Convention.
Under the Common Customs Law for the Arab وﻓﻘﺎً ﻟﻘﺎﻨون اﻟﺠﻤﺎرك اﻟﻤوﺤد ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ ،ﻓﺈن ﻋﺒﺎرة
”States of the Gulf the term “duty-free shop
means that licensed building or place wherein "اﻟﺴوق اﻟﺤرة" ﺘﻌﻨﻲ ذﻟك اﻟﻤﺒﻨﻰ أو اﻟﻤﻛﺎن اﻟﻤرﺨص ﺤﻴث
)goods are placed free of customs duties (taxes ﺘوﻀﻊ ﻓﻴﻪ اﻟﺴﻠﻊ اﻟﻤﻌﻔﺎة ﻤن اﻟرﺴوم )اﻟﻀراﺌب( اﻟﺠﻤرﻛﻴﺔ
for purposes of display or sale.
ﻷﻏراض اﻟﻌرض أو اﻟﺒﻴﻊ.
Under the WCO glossary of international
customs terms this term means a premise under
Customs control at which goods may be
acquired free of Customs duties and taxes. وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
Duty-Free Shop اﻟﺴوق اﻟﺤرة
اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻤﺒﻨﻰ ﻴﺨﻀﻊ ﻟﺴﻴطرة اﻟﺠﻤﺎرك ﺤﻴث
Note: Some countries limit the sale of tax-free
goods to travellers leaving for abroad. (See the ﻴﻤﻛن ﺸراء اﻟﺴﻠﻊ اﻟﻤﻌﻔﺎة ﻤن اﻟرﺴوم واﻟﻀراﺌب اﻟﺠﻤرﻛﻴﺔ.
Recommendation of 16 June 1960 concerning
tax free shops).
ﻤﻼﺤظﺔ :ﺒﻌض اﻟدوﻝ ﺘﺠﻌﻝ ﺒﻴﻊ اﻟﺒﻀﺎﺌﻊ اﻟﻤﻌﻔﺎة ﻤن اﻟرﺴوم
واﻟﻀراﺌب اﻟﺠﻤرﻛﻴﺔ ﻤﻘﺘﺼ ًار ﻋﻠﻰ اﻟﻤﺴﺎﻓرﻴن اﻟﻤﻐﺎدرﻴن إﻟﻰ
اﻟﺨﺎرج) .اﻨظر اﻟﺘوﺼﻴﺎت اﻟﻤؤرﺨﺔ ﻓﻲ 16ﻴوﻨﻴو 1960ﺒﺸﺄن
اﻷﺴواق اﻟﺤرة(.
E
Errors and Omissions excepted. This means ﺒﺎﺴﺘﺜﻨﺎء اﻟﺴﻬو واﻟﺨطﺄ .وﻫذا ﻴﻌﻨﻲ أن اﻟﻤﺴﺘﻨدات اﻟﺠﻤرﻛﻴﺔ
E&OE commercial documents are issued subject to ﺒﺎﺴﺘﺜﻨﺎء اﻟﺴﻬو واﻟﺨطﺄ
amendment where any error or omission is ﺘﺼدر ﻤﻊ ﻤراﻋﺎة اﻟﺘﻌدﻴﻝ ﺤﻴﺜﻤﺎ ﻴﺘم ﻻﺤﻘﺎً اﻛﺘﺸﺎف أي ﺨطﺎ أو
jurisdiction.
Endogenous
A variable caused by one or more variables ﻤﺘﻐﻴ ــر ﻴﻨﺸ ــﺄ ﻋ ــن ﻤﺘﻐﻴ ــر واﺤ ــد أو أﻛﺜ ــر وﻴﺤﺘوﻴ ــﻪ اﻟﻨﻤ ــوذج اﻟ ــذي
contained within the model being evaluated. اﻟﻤﺘﻐﻴر اﻟداﺨﻠﻲ
variable ﻴﺠري ﺘﻘﻴﻴﻤﻪ.
Equilibrium
A condition where there is no tendency for an اﻟﺤﺎﻟﺔ اﻟﺘﻲ ﻻ ﻴﻤﻴﻝ ﻓﻴﻬﺎ اﻟﻤﺘﻐﻴر اﻻﻗﺘﺼﺎدي إﻟﻰ اﻟﺘﻐﻴر. اﻟﺘوازن
economic variable to change.
Equity method is a method of accounting طرﻴﻘــﺔ ﺤﻘــوق اﻟﻤﻠﻛﻴــﺔ ﻫــﻲ أﺴــﻠوب ﻤﺤﺎﺴــﺒﻲ ﻴــﺘم ﺒﻤوﺠﺒــﻪ ﺘﺴــﺠﻴﻝ
whereby the investment is initially recorded at
cost and adjusted thereafter for the post- اﻻﺴــﺘﺜﻤﺎرات ﺒﺴــﻌر اﻟﺘﻛﻠﻔــﺔ وﺘﻌــدﻝ ﺒﻌــد ذﻟــك ﻟــﺘﻌﻛس ﺒﻌــد اﻟﺤﻴــﺎزة
Equity method acquisition change in the investor’s share of net اﻟﺘﻐﻴر ﻓﻲ ﺤﺼـﺔ اﻟﻤﺴـﺘﺜﻤر ﻤـن ﺼـﺎﻓﻲ اﻷﺼـوﻝ/ﺤﻘـوق اﻟﻤﻠﻛﻴـﺔ. طرﻴﻘﺔ ﺤﻘوق اﻟﻤﻠﻛﻴﺔ
assets/equity of the investor. The statement of
وﻴﻌﻛــس ﺒﻴــﺎن اﻷداء اﻟﻤــﺎﻟﻲ ﺤﺼــﺔ اﻟﻤﺴــﺘﺜﻤر ﻤــن ﻨﺘــﺎﺌﺞ ﻋﻤﻠﻴــﺎت
financial performance reflects the investor’s
share of the results of operations of the investor. اﻟﻤﺴﺘﺜﻤر.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means a system
allowing, under certain Customs procedures, the اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻨظﺎﻤًﺎ ﻴﺴﻤﺢ ﺒﻤوﺠب إﺠراءات ﺠﻤرﻛﻴـﺔ
exportation or importation of goods identical in ﻤﻌﻴﻨـ ــﺔ ﺒﺘﺼـ ــدﻴر أو اﺴـ ــﺘﻴراد ﺴـ ــﻠﻊ ﻤﻤﺎﺜﻠـ ــﺔ ﻓـ ــﻲ طﺒﻴﻌﺘﻬـ ــﺎ ووﺼـ ــﻔﻬﺎ
type, description, quality and technical
وﻛﻤﻴﺘﻬ ــﺎ وﺨﺼﺎﺌﺼ ــﻬﺎ اﻟﻔﻨﻴ ــﺔ ﻟﺘﻠ ــك اﻟﺴـ ـﻠﻊ اﻟﺘ ــﻲ ﺘ ــم اﺴ ــﺘﻴرادﻫﺎ أو
characteristics to those previously imported or
exported. ﺘﺼدﻴرﻫﺎ ﺴﺎﺒﻘﺎً.
Equivalent
Compensation Notes: اﻟﺘﻌوﻴض اﻟﻤﻌﺎدﻝ
ﻤﻼﺤظﺎت:
1. In the context of the ECE Convention on
Customs treatment of pool containers used in .1ﻓــﻲ ﺴــﻴﺎق اﺘﻔﺎﻗﻴــﺔ اﻟﻠﺠﻨــﺔ اﻻﻗﺘﺼــﺎدﻴﺔ ﻷوروﺒــﺎ ﺒﺸــﺄن اﻟﻤﻌﺎﻤﻠــﺔ
international transport, this term means the اﻟﺠﻤرﻛﻴﺔ ﻟﻠﺤﺎوﻴﺎت اﻟﻤﺸﺘرﻛﺔ اﻟﻤﺴـﺘﺨدﻤﺔ ﻓـﻲ اﻟﻨﻘـﻝ اﻟـدوﻟﻲ ،ﺘﻌﻨـﻲ
system that allows the re-exportation or re-
importation of a container of the same type as ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﻨظــﺎم اﻟــذي ﻴﺴــﻤﺢ ﺒﺈﻋــﺎدة ﺘﺼــدﻴر أو إﻋــﺎدة اﺴــﺘﻴراد
that of another container previously imported or ﺤﺎوﻴﺔ ﻤن ﻨﻔس ﻨوع ﺤﺎوﻴﺔ أﺨرى ﺘم اﺴﺘﻴرادﻫﺎ أو ﺘﺼدﻴرﻫﺎ ﺴﺎﺒﻘﺎً.
exported.
2. In certain countries, this system only allows a .2ﻓ ــﻲ دوﻝ ﻤﻌﻴﻨ ــﺔ ﻴﺴ ــﻤﺢ ﻫ ــذا اﻟﻨظ ــﺎم ﻓﻘ ــط ﺒﻤ ــﻨﺢ إﻋﻔ ــﺎء ﺒﺸ ــﺄن
temporary admission for inward processing اﻹدﺨــﺎﻝ اﻟﻤؤﻗــت ﻟﻐــرض اﻟﻤﻌﺎﻟﺠــﺔ اﻟداﺨﻠﻴــﺔ أو اﻟﺘﺼــدﻴر اﻟﻤؤﻗــت
procedure or a temporary exportation for outward
processing procedure to be discharged on ﻟﻠﻤﻌﺎﻟﺠﺔ اﻟﺨﺎرﺠﻴﺔ ﻋﻨد ﺘﻘدﻴم ﻤﻨﺘﺞ ﻤﻌﺎدﻝ ﻴـﺘم اﻟﺤﺼـوﻝ ﻋﻠﻴـﻪ ﻤـن
presentation of a compensating product obtained ﺴﻠﻊ ﻤﻛﺎﻓﺌﺔ ﻟﺘﻠك اﻟﺘﻲ ﺘم ﺘﺼدﻴرﻫﺎ أو اﺴﺘﻴرادﻫﺎ.
from goods equivalent to those that have been
.3ﻓﻲ دوﻝ ﻤﻌﻴﻨﺔ ﻴﻤﻛن ﺘطﺒﻴق ﻫذا اﻟﻨظﺎم ﻋﻠﻰ اﻟﺴﻠﻊ اﻟﺘﻲ ﺴـﻴﺘم
exported or imported.
3. In certain countries, this system can also be اﺴﺘﻴرادﻫﺎ أو ﺘﺼدﻴرﻫﺎ.
applied to goods that will be imported or اﻨظــر اﻹرﺸــﺎدات اﻟﺨﺎﺼــﺔ ﺒﺎﻟﻔﺼــوﻝ 1و 2ﻤــن اﻟﻤﻠﺤــق اﻟﺨــﺎص
exported.
"و" ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
See the Guidelines to Chapters 1 and 2 of
Specific Annex F to the
Revised Kyoto Convention.
وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international
customs terms this term means goods identical in
اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﺒﻀــﺎﺌﻊ اﻟﻤﺎﺜﻠــﺔ ﻓــﻲ وﺼــﻔﻬﺎ وﺠودﺘﻬــﺎ description, quality and technical characteristics
وﺨﺼﺎﺌﺼــﻬﺎ اﻟﻔﻨﻴــﺔ ﻟﺘﻠــك اﻟﻤﺴــﺘوردة أو اﻟﻤﺼــدرة ﻟﻐــرض اﻟﻤﻌﺎﻟﺠــﺔ to those imported or exported for inward or
outward processing.
اﻟداﺨﻠﻴﺔ او اﻟﺨﺎرﺠﻴﺔ.
Note:
1. This term is used in Annexes E.4 (drawback),
Equivalent Goods E. 6 (temporary admission for inward ﻤﻼﺤظﺔ:
اﻟﺒﻀﺎﺌﻊ اﻟﻤﻌﺎدﻟﺔ
.1ﻫذﻩ اﻟﻌﺒﺎرة ﻤﺴـﺘﺨدﻤﺔ ﻓـﻲ اﻟﻤﻼﺤـق ﻫ ـ ) 4 -اﺴـﺘرﺠﺎع اﻟرﺴـوم processing), E.7 (Duty-free replacement of
goods) and E. 8 (temporary exportation for
اﻟﺠﻤرﻛﻴـﺔ( ،ﻫ ـ) 6-اﻹدﺨـﺎﻝ اﻟﻤؤﻗـت ﻟﻐـرض اﻟﻤﻌﺎﻟﺠـﺔ اﻟداﺨﻠﻴـﺔ( outward processing) to the Kyoto Convention of ،
1974. ﻫ ـ) 7-ﺒﻀــﺎﺌﻊ ﺒدﻴﻠــﺔ ﻤﻌﻔــﺎة ﻤــن اﻟرﺴــوم اﻟﺠﻤرﻛﻴــﺔ( واﻟﻤﻠﺤــق ﻫ ـ8-
)اﻟﺘﺼــدﻴر اﻟﻤؤﻗــت ﻷﻏ ـراض اﻟﻤﻌﺎﻟﺠــﺔ اﻟﺨﺎرﺠﻴــﺔ( ﻻﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو See: Specific Annex F, Chapters 1 and 2 of the
revised Kyoto ﻟﺴﻨﺔ .1974
Convention.
اﻨظ ــر اﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص "و" ،اﻟﻔﺼ ــوﻝ 1و 2ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو
اﻟﻤﻌدﻟﺔ.
See Valuation: Escalation charges when actually اﻨظر اﻟﺘﻘﻴﻴم :اﻟرﺴوم اﻟﺘﺼﺎﻋدﻴﺔ ﻋﻨدﻤﺎ ﺘـدﻓﻊ ﺒﺎﻟﻔﻌـﻝ ﻤـن اﻟﻤﺸـﺘري
paid by the buyer to the seller must be included
in the value for duty. Usually these charges إﻟ ــﻰ اﻟﺒ ــﺎﺌﻊ ﻴﺠ ــب ﺸ ــﻤوﻟﻬﺎ ﻓ ــﻲ اﻟﻘﻴﻤ ــﺔ ﻟﻐ ــرض اﺤﺘﺴ ــﺎب اﻟرﺴ ــوم.
Escalation Charges اﻟرﺴوم اﻟﺘﺼﺎﻋدﻴﺔ
occur where the goods are supplied on long lead وﺘﻨﺸــﺄ ﻫــذﻩ اﻟرﺴــوم ﻋــﺎدة ﺤﻴﺜﻤــﺎ ﻴــﺘم ﺘورﻴــد اﻟﺒﻀــﺎﺌﻊ ﻋﻠــﻰ ﻓﺘ ـرات
times - normally this concerns capital goods for
ﻤﺘﺒﺎﻋدة ،وﻫذا ﻴﺘﻌﻠق ﺒﺎﻟﺒﻀﺎﺌﻊ اﻟرأﺴﻤﺎﻟﻴﺔ ﻟﻠﻤﺸﺎرﻴﻊ اﻟﻛﺒرى.
major projects.
Buyer pays charges after delivery from the ﻴﻘـ ـ ــوم اﻟﻤﺸـ ـ ــﺘري ﺒـ ـ ــدﻓﻊ اﻟﻤﺼـ ـ ــﺎرﻴف ﺒﻌـ ـ ــد اﻟﺘﺴـ ـ ــﻠﻴم ﻓـ ـ ــﻲ ﻤﻨﺸـ ـ ــﺂت
Factory/Mill/Works premises.
This term means that seller's responsibility is to اﻟﻤﺼﻨﻊ/اﻟورﺸﺔ/اﻟﻤﻌﻤﻝ.
make the goods available at the factory وﻫذﻩ اﻟﻌﺒﺎرة ﺘﻌﻨﻲ أﻨـﻪ ﻴﺠـب ﻋﻠـﻰ اﻟﺒـﺎﺌﻊ وﻀـﻊ اﻟﺒﻀـﺎﺌﻊ ﻓـﻲ ﺒواﺒـﺔ
gate/manufacture's premises, further specifying
اﻟﻤﺼ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻨﻊ/ﻤﻨﺸ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺂت اﻟﺸ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــرﻛﺔ اﻟﻤﺼ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻨﻌﺔ،
whether the cost of packing is included or not.
وﺒﺤﻴــث ﻴﺤــدد أﻴﻀ ـﺎً إن ﻛﺎﻨــت ﺘﻛﻠﻔــﺔ اﻟﺘﻌﺒﺌــﺔ واﻟﺘﻐﻠﻴــف ﻤﺸــﻤوﻟﺔ أم
The overseas buyer must pay for additional ﻻ.
expenses for the delivery of the goods (up to the
point of loading - f.o.b. charges) because in such ﻴﺠـ ــب ﻋﻠـ ــﻰ اﻟﻤﺸـ ــﺘري اﻟﺨـ ــﺎرﺠﻲ أن ﻴـ ــدﻓﻊ اﻟﻤﺼـ ــﺎرﻴف اﻹﻀـ ــﺎﻓﻴﺔ
Ex. Factory / Mill / اﻟﺘﺴﻠﻴم ﻓﻲ
cases the seller does not undertake the ﻟﺘﺴــﻠﻴم اﻟﺒﻀــﺎﺌﻊ )ﻟﻐﺎﻴــﺔ ﻨﻘطــﺔ اﻟﺘﺤﻤﻴــﻝ – ﻤﺼــﺎرﻴف اﻟﺘﺴــﻠﻴم ﻋﻠــﻰ
Works responsibility for loading the goods on the اﻟﻤﺼﻨﻊ/اﻟورﺸﺔ/اﻟﻤﻌﻤﻝ
transport or stuffing into container provided by ظﻬــر اﻟﻨﺎﻗﻠــﺔ( ﻷﻨــﻪ ﻓــﻲ ﺘﻠــك اﻟﺤــﺎﻻت ﻻ ﻴﺘﺤﻤــﻝ اﻟﺒــﺎﺌﻊ اﻟﻤﺴــؤوﻟﻴﺔ
the buyer for removal to the point of export port. ﻋــن ﺘﺤﻤﻴــﻝ اﻟﺒﻀــﺎﺌﻊ ﻋﻠــﻰ وﺴــﻴﻠﺔ اﻟﻨﻘــﻝ أو ﺘﻛدﻴﺴــﻬﺎ ﻓــﻲ اﻟﺤﺎوﻴــﺔ
The buyer generally through his agent abroad,
bears all the charges and risk involved in اﻟﺘ ــﻲ ﻴوﻓرﻫ ــﺎ اﻟﻤﺸ ــﺘري ﻟﻨﻘﻠﻬ ــﺎ إﻟ ــﻰ ﻤﻴﻨ ــﺎء اﻟﺘﺼ ــدﻴر .وﻋﻤوﻤـ ـﺎً ﻓ ــﺈن
bringing the goods from the factory to the point اﻟﻤﺸــﺘري ﻤــن ﺨــﻼﻝ وﻛﻴﻠــﻪ ﻓــﻲ اﻟﺨــﺎرج ﻴﺘﺤﻤــﻝ ﺠﻤﻴــﻊ اﻟﻤﺼــﺎرﻴف
of shipment. All these associated charges are
واﻟﻤﺴؤوﻟﻴﺔ اﻟﻤﺘرﺘﺒﺔ ﻋﻠﻰ إﺤﻀﺎر اﻟﺒﻀﺎﺌﻊ ﻤن اﻟﻤﺼﻨﻊ إﻟـﻰ ﻤوﻗـﻊ
added into the value for duty purposes
اﻟﺸ ــﺤن .وﺘﻀ ــﺎف ﺠﻤﻴ ــﻊ ﻫ ــذﻩ اﻟﻤﺼ ــﺎرﻴف إﻟ ــﻰ اﻟﻘﻴﻤ ــﺔ ﻷﻏـ ـراض
اﺤﺘﺴﺎب اﻟرﺴوم.
Examination of وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ Under the WCO glossary of international ﻓﺤص اﻟﺒﻀﺎﺌﻊ
Goods customs terms this term means the physical ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻟﻔﺤ ــص اﻟﻤ ــﺎدي ﻟﻠﺒﻀ ــﺎﺌﻊ ﻤ ــن ﻗﺒ ــﻝ،اﻟﻌﺎﻟﻤﻴ ــﺔ
inspection of goods by the Customs to satisfy
them-selves that the nature, origin, condition, اﻟﺠﻤـ ــﺎرك ﻟﻼطﻤﺌﻨـ ــﺎن إﻟ ـ ــﻰ طﺒﻴﻌـ ــﺔ وﻤﻨﺸـ ــﺄ وﺤﺎﻟ ـ ــﺔ وﻛﻤﻴـ ــﺔ وﻗﻴﻤ ـ ــﺔ
quantity and value of the goods are in accordance .اﻟﺒﻀﺎﺌﻊ وﻓﻘﺎً ﻟﻠﺒﻴﺎﻨﺎت اﻟﻤﻘدﻤﺔ ﻓﻲ ﺒﻴﺎن اﻟﺒﻀﺎﺌﻊ
with the particulars furnished in the Goods
declaration.
Expansionary fiscal See fiscal policy. اﻟﺴﻴﺎﺴﺔ اﻟﻤﺎﻟﻴﺔ اﻟﺘوﺴﻌﻴﺔ اﻟﺴﻴﺎﺴﺔ اﻟﻤﺎﻟﻴﺔ اﻟﺘوﺴﻌﻴﺔ
policy
Expansionary
See monetary policy. اﻟﺴﻴﺎﺴﺔ اﻟﻨﻘدﻴﺔ اﻟﺘوﺴﻌﻴﺔ اﻟﺴﻴﺎﺴﺔ اﻟﻨﻘدﻴﺔ
monetary policy اﻟﺘوﺴﻌﻴﺔ
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means customs duties
and all other duties, taxes or charges which are اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻟرﺴ ــوم اﻟﺠﻤرﻛﻴ ــﺔ وﺠﻤﻴ ــﻊ اﻟرﺴ ــوم،
collected on or in connection with the اﻟﻀراﺌب أو اﻟﻤﺼﺎرﻴف اﻷﺨـرى اﻟﺘـﻲ ﻴـﺘم ﺘﺤﺼـﻴﻠﻬﺎ ﻋﻠـﻰ أو ﻓﻴﻤـﺎ
exportation of goods, but not including any
Export duties and ﻴﺘﻌﻠق ﺒﺘﺼدﻴر اﻟﺒﻀـﺎﺌﻊ ،وﻟﻛﻨﻬـﺎ ﻻ ﺘﺸـﻤﻝ أﻴـﺔ ﻤﺼـﺎرﻴف ﺘﻨﺤﺼـر
charges which are limited in amount to the
taxes رﺴوم وﻀراﺌب اﻟﺘﺼدﻴر
approximate cost of services rendered or ﻗﻴﻤﺘﻬـ ــﺎ ﻓـ ــﻲ ﻨطـ ــﺎق اﻟﺘﻛﻠﻔـ ــﺔ اﻟﺘﻘدﻴرﻴـ ــﺔ ﻟﻠﺨـ ــدﻤﺎت اﻟﻤﻘدﻤـ ــﺔ أو اﻟﺘـ ــﻲ
collected by the Customs on behalf of another ﺘﺤﺼﻠﻬﺎ اﻟﺠﻤﺎرك ﻨﻴﺎﺒﺔ ﻋن ﺴﻠطﺔ وطﻨﻴﺔ أﺨرى.
national authority.
See: General Annex, Chapter 2 of the revised اﻨظر :اﻟﻤﻠﺤق اﻟﻌﺎم ،اﻟﻔﺼﻝ 2ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Kyoto Convention.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤـﺎرك اﻟﻌﺎﻟﻤﻴـﺔ اﻟﺨـﺎص ﺒﺎﻟﻌﺒـﺎرات اﻟﺠﻤرﻛﻴـﺔ
customs terms this term means the act of taking
Exportation out or causing to be taken out any goods from the اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة إﺨـراج أو اﻹﻴﻌــﺎز ﺒــﺈﺨراج أﻴــﺔ ﺒﻀــﺎﺌﻊ
اﻟﺘﺼدﻴر
Customs territory. ﻤن إﻗﻠﻴم اﻟﺠﻤﺎرك.
See: Specific Annex C, Chapter 1 of the revised
اﻨظر :اﻟﻤﻠﺤق اﻟﺨﺎص ج ،اﻟﻔﺼﻝ 1ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Kyoto Convention.
Under the Common Customs Law for the Arab وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة
States of the Gulf the term “exporter” means the
exporter natural or legal person exporting the goods. "اﻟﻤﺼـ ــدر" ﺘﻌﻨـ ــﻲ اﻟﺸـ ــﺨص اﻟطﺒﻴﻌـ ــﻲ أو اﻻﻋﺘﺒـ ــﺎري اﻟـ ــذي ﻴﻘـ ــوم اﻟﻤﺼدر
ﺒﺘﺼدﻴر اﻟﺒﻀﺎﺌﻊ.
Goods and services one country produces and اﻟﺴ ــﻠﻊ واﻟﺨ ــدﻤﺎت اﻟﺘ ــﻲ ﺘﻨﺘﺠﻬ ــﺎ دوﻟ ــﺔ واﺤ ــدة وﺘﺒﻴﻌﻬ ــﺎ إﻟ ــﻰ اﻟ ــدوﻝ
)Exports (X sells to others. The opposite of imports, strong ااﺼﺎدرات
exports are necessary to have a favourable اﻷﺨرى .وﺘﻌﺘﺒـر ﺤرﻛـﺔ اﻟﺼـﺎدرات اﻟﻘوﻴـﺔ ﻀـرورﻴﺔ ﻟﺘﺤﻘﻴـق ﻓـﺎﺌض
Factors of
The resources necessary for production. They اﻟﻤوارد اﻟﻀرورﻴﺔ ﻟﻺﻨﺘﺎج .وﻫﻲ ﺘﺼﻨف ﻋﺎدة ﻀﻤن 4
are usually classified into 4 different groups: ﻋواﻤﻝ اﻹﻨﺘﺎج
production
Land - natural resources (minerals and other raw ﻤﺠﻤوﻋﺎت ﻤﺨﺘﻠﻔﺔ:
FEC Forward Exchange Contracts ﻋﻘود اﻟﺼرف اﻵﺠﻠﺔ ﻋﻘود اﻟﺼرف اﻵﺠﻠﺔ
وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة Under the Common Customs Law for the Arab
States of the Gulf the term “fees/charges “means
fees/charges "اﻟرﺴــوم/اﻟﻤﺼــﺎرﻴف" ﺘﻌﻨــﻲ اﻟﻤﺒــﺎﻟﻎ اﻟﺘــﻲ ﺘﺤﺼــﻠﻬﺎ اﻟﺠﻤــﺎرك ﻤﻘﺎﺒــﻝ the amounts collected by customs for the services اﻟرﺴوم/اﻟﻤﺼﺎرﻴف
rendered. اﻟﺨدﻤﺎت اﻟﻤﻘدﻤﺔ.
statement of assets and liabilities. The statement ﺴــﻠطﺎت اﻻﺨﺘﺼــﺎص .وﻗــد ﻴﺸــﺎر إﻟــﻰ ﺒﻴــﺎن اﻟﻤرﻛــز اﻟﻤــﺎﻟﻲ ﺒﺎﺴــم
of financial performance may also be referred to
as a statement of revenues and expenses, an اﻟﻤﻴزاﻨﻴﺔ اﻟﻌﻤوﻤﻴﺔ أو ﺒﻴﺎن اﻷﺼوﻝ واﻟﻤطﻠوﺒﺎت .وﻗـد ﻴﺸـﺎر إﻟـﻰ
income statement, an operating statement, or a ﺒﻴــﺎن اﻷداء اﻟﻤــﺎﻟﻲ ﺒﺎﺴــم ﺒﻴــﺎن اﻹﻴ ـرادات واﻟﻨﻔﻘــﺎت ،ﺒﻴــﺎن اﻟــدﺨﻝ،
profit and loss statement. The notes to the
ﺒﻴـ ـ ــﺎن اﻟﺘﺸـ ـ ــﻐﻴﻝ ،أو ﺤﺴـ ـ ــﺎب اﻷرﺒـ ـ ــﺎح واﻟﺨﺴـ ـ ــﺎﺌر .وﻗـ ـ ــد ﺘﺸـ ـ ــﻤﻝ
financial statements may include items referred
to as “schedules” in some jurisdictions. إﻴﻀــﺎﺤﺎت اﻟﺒﻴﺎﻨ ـﺎت اﻟﻤﺎﻟﻴــﺔ ﺒﻨــوداً ﻴﺸــﺎر إﻟﻴﻬــﺎ ﺒﺎﺴــم "ﻤﻼﺤــق" ﻓــﻲ
ﺒﻌض ﺴﻠطﺎت اﻻﺨﺘﺼﺎص.
Free into store (if in exporting country, ﺘﺴــﻠﻴم اﻟﻤﺴــﺘودع )إذا ﻛﺎﻨــت ﻫﻨــﺎك ﻓــﻲ دوﻟــﺔ اﻟﺘﺼــدﻴر ﻤﺼــﺎرﻴف
subsequent charges into the point of f.o.b. to be
added. But if up to Import destination; to work أﺨرى ﺴﺘﻀﺎف ﻓﻲ ﻨﻘطﺔ اﻟﺘﺴﻠﻴم ﻋﻠـﻰ ظﻬـر اﻟﻨﺎﻗﻠـﺔ .وﻟﻛـن ﻟﻐﺎﻴـﺔ
FIS out VFD, charges covering overseas اﻟوﺠﻬــﺔ ﻓــﻲ ﺒﻠــد اﻻﺴــﺘﻴراد ،ﺒﺨﺼــوص ،VFDاﻟﻤﺼــﺎرﻴف اﻟﺘــﻲ ﺘﺴﻠﻴم اﻟﻤﺴﺘودع
freight/insurance, clearance, handling charges
ﺘﻐطــﻲ اﻟﺸــﺤن/اﻟﺘــﺄﻤﻴن ،اﻟﺘﺨﻠــﻴص ،اﻟﻤﻨﺎوﻟــﺔ وﻤﺒﻠــﻎ اﻟرﺴــوم ﻴﺠــب
)and amount of duties are to be deducted.
ﺨﺼﻤﻬﺎ(.
The effect inflation has on average tax rates. If ﺘ ــﺄﺜﻴر اﻟﺘﻀ ــﺨم ﻋﻠ ــﻰ ﻤﺘوﺴ ــط ﻨﺴ ــب اﻟﻀـ ـرﻴﺒﺔٕ .واذا ﻟ ــم ﻴ ــﺘم رﻓ ــﻊ
tax allowances are not increased in line with
inflation, and people's incomes increase with ﻤﻌــدﻻت اﻟﺨﺼــم ﻤﻘﺎﺒــﻝ ﺴــداد اﻟﻀ ـرﻴﺒﺔ ﻟﺘواﻛــب اﻟﺘﻀــﺨم ،وارﺘﻔــﻊ
inflation then they will be moved up into higher دﺨـ ــﻝ اﻷﺸـ ــﺨﺎص ﻤـ ــﻊ اﻟﺘﻀـ ــﺨم ،ﻋﻨـ ــدﻫﺎ ﺴـ ــﻴﻨﺘﻘﻠون إﻟـ ــﻰ ﺸ ـ ـراﺌﺢ
tax bands and so their tax bill will go up.
اﻟﻀ ـ ـ ـرﻴﺒﺔ اﻷﻋﻠـ ـ ــﻰ وﺒـ ـ ــذﻟك ﺘرﺘﻔـ ـ ــﻊ ﻓـ ـ ــﺎﺘورﺘﻬم اﻟﻀ ـ ـ ـرﻴﺒﻴﺔ .وﺒﻬـ ـ ــذا
Fiscal drag However, they are actually worse off because ﻤﻌﺎﻟﺠﺔ ﻀرﻴﺒﻴﺔ ﻟﻠﻤوازﻨﺔ
inflation has cancelled out their pay rise and ﻴﺼــﺒﺤون ﻓــﻲ وﻀــﻊ أﺴ ـوأ ﻷن اﻟﺘﻀــﺨم ﻗــد أﻟﻐــﻰ اﻟزﻴــﺎدات ﻓــﻲ
their tax bill is higher. The government is أﺠ ــورﻫم وأﺼ ــﺒﺤت ﻓ ــﺎﺘورﺘﻬم اﻟﻀـ ـرﻴﺒﻴﺔ أﻋﻠ ــﻰ .وﻓ ــﻲ ﻫ ــذﻩ اﻟﺤﺎﻟ ــﺔ
getting more tax and hasn't had to increase tax
rates ﺘﺤﺼــﻝ اﻟﺤﻛوﻤــﺔ ﻋﻠــﻰ ﻀـراﺌب أﻛﺜــر وﻻ ﻴﺘﻌــﻴن ﻋﻠﻴﻬــﺎ رﻓــﻊ ﻨﺴــب
اﻟﻀرﻴﺒﺔ.
Fixed non- Additions to the existing stock of plant and اﻹﻀــﺎﻓﺎت إﻟــﻰ ﻤﺨــزون اﻵﻻت واﻟﻤﻌــدات اﻟﻤﺴــﺘﺨدﻤﺔ ﻓــﻲ إﻨﺘــﺎج
residential equipment used in the production of goods and اﺴﺘﺜﻤﺎر ﻏﻴر ﺴﻛﻨﻲ ﺜﺎﺒت
Investment services. .اﻟﺴﻠﻊ واﻟﺨدﻤﺎت
Fixed Residential
Additions to the existing stock of housing used اﻹﻀـ ــﺎﻓﺎت إﻟـ ــﻰ ﻤﺨـ ــزون اﻹﺴ ـ ــﻛﺎن اﻟﻤﺴـ ــﺘﺨدم ﻟﺘـ ــوﻓﻴر ﺨ ـ ــدﻤﺎت
to provide housing services. اﺴﺘﺜﻤﺎر ﺴﻛﻨﻲ ﺜﺎﺒت
Investment اﻹﺴﻛﺎن
This term means withdrawing the fixed parity of ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﺨﻠـﻲ ﻋـن ﺴـﻌر اﻟﺘﻌـﺎدﻝ اﻟﺜﺎﺒـت ﻟﻌﻤﻠـﺔ وطﻨﻴـﺔ
a national currency in relation to gold or foreign
currencies, and allowing it to find its own level ﻓﻴﻤــﺎ ﻴﺘﻌﻠــق ﺒﺎﻟــذﻫب أو اﻟﻌﻤــﻼت اﻷﺠﻨﺒﻴــﺔ واﻟﺴــﻤﺎح ﻟﻬــﺎ ﺒﺘﺤﻘﻴــق
Floating of according to the exigencies of supply and وﻴــﺘم اﻟﻠﺠــوء.ﻤﺴــﺘوى ﺨــﺎص ﺒﻬــﺎ وﻓﻘ ـﺎً ﻟﻤﺒــﺎدئ اﻟﻌــرض واﻟطﻠــب ﺘﻌوﻴم اﻟﻌﻤﻠﺔ
Currency demand. "Floating" is resorted to when wide
إﻟــﻰ اﻟﺘﻌــوﻴم ﻋﻨــد ﺤــدوث ﺘﻘﻠﺒــﺎت ﻛﺒﻴ ـرة ﻓــﻲ ﺴــﻌر ﺼــرف اﻟﻌﻤﻠــﺔ
fluctuations begin to occur often in the par value
for a currency in relation to the other foreign .ﻤﻘﺎﺒﻝ اﻟﻌﻤﻼت اﻷﺠﻨﺒﻴﺔ اﻷﺨرى
currencies.
Flow Variable A variable that is measured per unit of time. .ﻤﺘﻐﻴر ﻴﺘم ﻗﻴﺎﺴﻪ ﻟﻛﻝ وﺤدة ﻤن اﻟوﻗت اﻟﻤﺘﻐﻴر اﻟﻤﺘﻘﻠب
in relation to goods, means the cost of the goods ﻴﻌﻨــﻲ ﺘﻛﻠﻔــﺔ اﻟﺒﻀــﺎﺌﻊ ﺸــﺎﻤﻠﺔ أي ﺘﻛــﺎﻟﻴف،ﻓﻴﻤــﺎ ﻴﺘﻌﻠــق ﺒﺎﻟﺒﻀــﺎﺌﻊ
including any cost incurred in respect of
packing, handling, inland - transportation or اﻟﻨﻘــﻝ اﻟﺒــري أو اﻟﺘــﺄﻤﻴن اﻟﺒــري وﺠﻤﻴــﻊ، اﻟﻤﻨﺎوﻟــﺔ،ﺘﺘﻌﻠــق ﺒــﺎﻟﺘﻐﻠﻴف
FOB charges inland - insurance and all other charges paid or اﻟﻤﺼــﺎرﻴف اﻷﺨــرى اﻟﻤدﻓوﻋــﺔ أو اﻟﻤﺴــﺘﺤﻘﺔ اﻟــدﻓﻊ أو اﻟﺘــﻲ ﺘــدﻓﻊ ﻤﺼﺎرﻴف ﻓوب
payable or ordinarily paid or payable for placing
ﻋــﺎدة أو ﻴﺘوﺠــب دﻓﻌﻬــﺎ ﻟﺘﺤﻤﻴــﻝ اﻟﺒﻀــﺎﺌﻊ ﻋﻠــﻰ ظﻬــر اﻟﻨﺎﻗﻠــﺔ ﻓــﻲ
goods free on board at the port of export;
.ﻤﻴﻨﺎء اﻟﺘﺼدﻴر
FOC
Free of charge - Free of cost ﺒدون أي ﻤﺼﺎرﻴف – ﺒدون أي ﺘﻛﺎﻟﻴف ًﻤﺠﺎﻨﺎ
Foreign exchange
Claims on other countries held in the currency اﻟﻤطﺎﻟﺒﺎت ﻓﻲ ﻤواﺠﻬﺔ دوﻝ أﺨرى ﺒﻌﻤﻠﺔ ﺘﻠك اﻟدوﻟﺔ أو ﻛﺴﻨدات اﻟﺼرف اﻷﺠﻨﺒﻲ
of that country or as bonds
Foreign operation is a controlled entity, ﻤﺸــروع ﻤﺸــﺘرك أو، ﺸــرﻛﺔ ﺘﺎﺒﻌــﺔ،اﻟﻌﻤﻠﻴــﺎت اﻷﺠﻨﺒﻴــﺔ ﻫــﻲ ﻛﻴــﺎن
associate, joint venture or branch of the
Foreign operation وﻴﻛــون ﻤﻘــر ﻨﺸــﺎطﺎﺘﻪ ﻓــﻲ،ﻓــرع ﻟﻠﻛﻴــﺎن اﻟﻤﻌﻨــﻲ ﺨﺎﻀــﻊ ﻟﻠﺴــﻴطرة اﻟﻌﻤﻠﻴﺎت اﻷﺠﻨﺒﻴﺔ
reporting entity, the activities of which are based
or conducted in a country other than the country
Free Alongside
A term used in foreign trade. As a price ﻋﺒﺎرة ﺘﺴﺘﺨدم ﻓﻲ اﻟﺘﺠﺎرة اﻟﺨﺎرﺠﻴﺔ ،وﻛﻌرض أﺴﻌﺎر ،ﺘﺸﻤﻝ ﻨﻘـﻝ
quotation it includes carriage of the goods only ﺘﺴﻠﻴم ﺒﺠﺎﻨب اﻟﺒﺎﺨرة
)Ship (FAS
as far as the ship by which they are to be carried. اﻟﺒﻀﺎﺌﻊ ﻓﻘط إﻟﻰ اﻟﺴﻔﻴﻨﺔ اﻟﺘﻲ ﺴﺘﺤﻤﻝ ﻫذﻩ اﻟﺒﻀﺎﺌﻊ.
Goods which are required to undertake normal ﺒﻀـ ــﺎﺌﻊ ﺘطﺒـ ــق ﻋﻠﻴﻬـ ــﺎ اﻹﺠ ـ ـراءات اﻟﺠﻤرﻛﻴـ ــﺔ ﻋﻨـ ــد اﻻﺴـ ــﺘﻴراد أو
customs formalities on import or export but on
اﻟﺘﺼـ ــدﻴر وﻟﻛـ ــن ﻻ ﻴـ ــدﻓﻊ ﻋﻠﻴﻬـ ــﺎ رﺴـ ــوم ﺠﻤرﻛﻴـ ــﺔ .اﻀـ ــﻐط ﻫﻨـ ــﺎ
Free Goods which no customs duty is paid. Click here for ﺒﻀﺎﺌﻊ ﻤﻌﻔﺎة
the list of free goods under the GCC Tariff ﻟﻼطﻼع ﻋﻠﻰ ﻗﺎﺌﻤﺔ اﻟﺒﻀﺎﺌﻊ اﻟﻤﻌﻔﺎة وﻓﻘﺎً ﻟﺘﻌرﻓـﺔ ﻤﺠﻠـس اﻟﺘﻌـﺎون
اﻟﺨﻠﻴﺠﻲ.
This term means to include the cost of the goods ﻫذﻩ اﻟﻌﺒﺎرة ﺘﺸﻤﻝ ﺘﻛﻠﻔـﺔ اﻟﺒﻀـﺎﺌﻊ ﺒﻤـﺎ ﻓـﻲ ذﻟـك ﺠﻤﻴـﻊ اﻟﻤﺼـﺎرﻴف
including all other charges and expenses payable
for placing the goods on board a ship/vessel at واﻟﻨﻔﻘ ــﺎت اﻷﺨ ــرى اﻟﻤﺘوﺠﺒ ــﺔ اﻟ ــدﻓﻊ ﻟﺘﺤﻤﻴ ــﻝ اﻟﺒﻀ ــﺎﺌﻊ ﻋﻠ ــﻰ ظﻬ ــر
Free On Board the port of loading for export. Under this sale اﻟﺒــﺎﺨرة ﻓــﻲ ﻤﻴﻨــﺎء اﻟﺘﺤﻤﻴــﻝ ﻟﺘﺼــدﻴرﻫﺎ وﺒﻤوﺠــب ﺸــرط اﻟﺒﻴــﻊ ﻫــذا، ﺘﺴﻠﻴم ظﻬر اﻟﺒﺎﺨرة
(FOB): term, responsibility of the seller is up to the
ﻴﺘﺤﻤﻝ اﻟﺒﺎﺌﻊ اﻟﻤﺴوؤﻟﻴﺔ ﻟﻐﺎﻴﺔ ﻨﻘطﺔ اﻟﺘﺤﻤﻴﻝ ﻨظـ اًر ﻷن اﻟﻤﺴـؤوﻟﻴﺔ
point of loading because subsequent risks and
expenses in relation to overseas freight and واﻟﻤﺼ ـ ــﺎرﻴف اﻟﻼﺤﻘ ـ ــﺔ ﻓﻴﻤ ـ ــﺎ ﻴﺘﻌﻠ ـ ــق ﺒﺎﻟﺸ ـ ــﺤن اﻟﺒﺤ ـ ــري واﻟﺘ ـ ــﺄﻤﻴن
Notes:
1. A distinction may be made between ﻤﻼﺤظﺎت:
commercial and industrial free zones. In -1ﻴﻤﻛـ ـ ــن اﻟﺘﻤﻴﻴـ ـ ــز ﺒـ ـ ــﻴن اﻟﻤﻨـ ـ ــﺎطق اﻟﺘﺠﺎرﻴـ ـ ــﺔ اﻟﺤ ـ ـ ـرة واﻟﻤﻨـ ـ ــﺎطق
commercial free zones, goods are admitted
اﻟﺼـﻨﺎﻋﻴﺔ اﻟﺤـرة .ﻓﻔـﻲ ﻤﻨـﺎطق اﻟﺘﺠـﺎرة اﻟﺤـرة ،ﻓـﺈن دﺨـوﻝ اﻟﺒﻀـﺎﺌﻊ
pending subsequent disposal and processing or
manufacture is normally prohibited. Goods اﻟﺘــﻲ ﻫــﻲ ﺒﺤﺎﺠــﺔ إﻟــﻰ ﻤزﻴــد ﻤــن ﻋﻤﻠﻴــﺎت اﻟﻤﻌﺎﻟﺠــﺔ أو اﻟﺘﺼــﻨﻴﻊ،
admitted to industrial free zones may be وﻫـ ــذا ﻋـ ــﺎدة ﻤـ ــﺎ ﻴﻛـ ــون ﻤﺤظـ ــو ًار .أﻤـ ــﺎ اﻟﺒﻀـ ــﺎﺌﻊ اﻟﺘـ ــﻲ ﺘـ ــدﺨﻝ إﻟـ ــﻰ
subjected to authorised processing operations.
2. Free zones are dealt with in Annex F.1. to the اﻟﻤﻨﺎطق اﻟﺼﻨﺎﻋﻴﺔ اﻟﺤرة ﻓﻴﺠوز أن ﺘﺨﻀﻊ ﻟﻌﻤﻠﻴﺎت ﻤﻌﺎﻟﺠﺔ.
Kyoto Convention. -2اﻟﻤﻠﺤق 1ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻴﺘﻨﺎوﻝ اﻟﻤﻨﺎطق اﻟﺤرة.
3. In some countries free zones are also known
under various other names, such as "free ports", -3ﺘﻌــرف اﻟﻤﻨــﺎطق اﻟﺤ ـرة ﻓــﻲ ﺒﻌــض اﻟــدوﻝ ﺒﺄﺴــﻤﺎء أﺨــرى ﻤﺜــﻝ
"free warehouses" or "foreign trade zones". "ﻤواﻨﺊ ﺤرة"" ،ﻤﺴﺘودﻋﺎت ﺤرة" أو ﻤﻨﺎطق اﻟﺘﺠﺎرة اﻷﺠﻨﺒﻴﺔ".
of customs duty payable, wharf and harbour ﻤﺼ ــﺎرﻴف اﻟﻤﻴﻨ ــﺎء،واﻟﺘ ــﺄﻤﻴن واﻟﺸ ــﺤن ﺘﺸ ــﻤﻝ اﻟرﺴ ــوم اﻟﺠﻤرﻛﻴ ــﺔ
charges and all other handling and clearing
expenses. .وأﺠور اﻟﻌﻤﺎﻝ وﺠﻤﻴﻊ ﻤﺼﺎرﻴف اﻟﻤﻨﺎوﻟﺔ واﻟﺘﺨﻠﻴص اﻷﺨرى
FREIGHT See Cargo declaration. اﻨظر ﺒﻴﺎن اﻟﺸﺤﻨﺔ ﺒﻴﺎن اﻟﺸﺤﻨﺔ
DECLARATION
A document used in foreign trade, it is issued by وﺘﺼ ــدرﻩ ﺸ ــرﻛﺔ اﻟﺸ ــﺤن،ﻤﺴ ــﺘﻨد ﻴﺴ ــﺘﺨدم ﻓ ــﻲ اﻟﺘﺠ ــﺎرة اﻟﺨﺎرﺠﻴ ــﺔ
the shipping company and gives details of the
Freight Note charge for the freight for a particular cargo for a وﻴﺘﻀــﻤن ﺘﻔﺎﺼــﻴﻝ ﻤﺼــﺎرﻴف اﻟﺸــﺤن ﻓﻴﻤــﺎ ﻴﺘﻌﻠــق ﺒﺸــﺤﻨﺔ ﻤﺤــدودة إﺸﻌﺎر اﻟﺸﺤن
specified journey. .ورﺤﻠﺔ ﻤﺤددة
When somebody loses their job (or chooses to ﻋﻨ ــدﻤﺎ ﻴﻔﻘ ــد ﺸ ــﺨص ﻤ ــﺎ وظﻴﻔﺘ ــﻪ )أو ﻴﺘرﻛﻬ ــﺎ ﺒﺎﺨﺘﻴ ــﺎرﻩ( ﻋﻠﻴ ــﻪ أن
leave it), they will have to look for another one.
If they are lucky they find one quite quickly, but ٕواذا ﻛﺎن ﻤﺤظوظًﺎ ﺴﻴﺤﺼـﻝ ﻋﻠـﻰ وظﻴﻔـﺔ.ﻴﺒﺤث ﻋن ﻋﻤﻝ آﺨر
they may be unlucky and it may take some time. وﻟﻛ ــن ﻗ ــد ﻻ ﻴﺴ ــﻌﻔﻪ اﻟﺤ ــظ وﻴﺴ ــﺘﻐرق اﻟﺒﺤ ــث ﻤ ــدة،ﺒﺸ ــﻛﻝ ﺴـ ـرﻴﻊ
On average it will take everybody a reasonable
وﻓﻲ اﻟﻤﺘوﺴط ﻴﺤﺘـﺎج ﻛـﻝ ﺸـﺨص إﻟـﻰ ﻤـدة ﻤﻌﻘوﻟـﺔ ﻟﻴﻌﺜـر.ﻤﻌﻴﻨﺔ
period of time as they search for the right job.
Frictional (search)
This creates unemployment while they look. . وﻫ ــذا ﻴ ــؤدي إﻟ ــﻰ ﺒطﺎﻟ ــﺔ أﺜﻨ ــﺎء اﻟﺒﺤ ــث.ﻋﻠ ــﻰ اﻟوظﻴﻔ ــﺔ اﻟﻤﻨﺎﺴ ــﺒﺔ ﺒطﺎﻟﺔ ﺠزﺌﻴﺔ
unemployment
The more efficiently the job market is matching ﺴـﺘﻛون،وﻛﻠﻤﺎ ﻛﺎن ﺴوق اﻟﻌﻤﻝ أﻛﺜـر ﻛﻔـﺎءة ﻓـﻲ ﺘـوﻓﻴر اﻟوظـﺎﺌف
people to jobs, the lower this form of
unemployment will be. However, if there is وﻓــﻲ ﺤــﺎﻝ ﻋــدم ﺘــوﻓر ﻤﻌﻠوﻤــﺎت ﺼــﺤﻴﺤﺔ.ﻫـذﻩ اﻟﺒطﺎﻟــﺔ ﻤﻨﺨﻔﻀــﺔ
imperfect information and people don't get to وﻟ ـ ــم ﻴ ـ ــﺘﻤﻛن اﻷﺸ ـ ــﺨﺎص ﻤ ـ ــن اﻟﺤﺼ ـ ــوﻝ ﻋﻠ ـ ــﻰ ﻤﻌﻠوﻤ ـ ــﺎت ﻋ ـ ــن
hear of jobs available that may suit them then
frictional unemployment will be higher. .اﻟوظﺎﺌف اﻟﻤﺘوﻓرة واﻟﻤﻨﺎﺴﺒﺔ ﻟﻬم ﺴﺘﻛون اﻟﺒطﺎﻟﺔ اﻟﺠزﺌﻴﺔ أﻋﻠﻰ
Frictional
Unemployment that exists as a natural اﻟﺒطﺎﻟــﺔ اﻟﺘــﻲ ﺘﻨﺸــﺄ ﻛﻨﺘﻴﺠــﺔ طﺒﻴﻌﻴــﺔ ﻟﻨﺸــﺎط اﻟﺴــوق وﺤﻴــث ﻴﻛــون
consequence of market activity where اﻟﺒطﺎﻟﺔ اﻟﺠزﺌﻴﺔ
Unemployment
individuals are in-between jobs. .اﻷﻓراد ﻓﻲ ﺤﺎﻟﺔ ﺒﺤث ﻋن وطﺎﺌف ﻤﻨﺎﺴﺒﺔ
When somebody loses their job (or chooses to ﻋﻨ ــدﻤﺎ ﻴﻔﻘ ــد ﺸ ــﺨص ﻤ ــﺎ وظﻴﻔﺘ ــﻪ )أو ﻴﺘرﻛﻬ ــﺎ ﺒﺎﺨﺘﻴ ــﺎرﻩ( ﻋﻠﻴ ــﻪ أن
leave it), they will have to look for another one.
Frictional
If they are lucky they find one quite quickly, but ٕواذا ﻛﺎن ﻤﺤظوظًﺎ ﺴﻴﺤﺼـﻝ ﻋﻠـﻰ وظﻴﻔـﺔ.ﻴﺒﺤث ﻋن ﻋﻤﻝ آﺨر اﻟﺒطﺎﻟﺔ اﻟﺠزﺌﻴﺔ
unemployment
they may be unlucky and it may take some time. وﻟﻛ ــن ﻗ ــد ﻻ ﻴﺴ ــﻌﻔﻪ اﻟﺤ ــظ وﻴﺴ ــﺘﻐرق اﻟﺒﺤ ــث ﻤ ــدة،ﺒﺸ ــﻛﻝ ﺴـ ـرﻴﻊ
On average it will take everybody a reasonable
period of time as they search for the right job. ﻤﻌﻴﻨﺔ .وﻓﻲ اﻟﻤﺘوﺴط ﻴﺤﺘـﺎج ﻛـﻝ ﺸـﺨص إﻟـﻰ ﻤـدة ﻤﻌﻘوﻟـﺔ ﻟﻴﻌﺜـر
This creates unemployment while they look.
The more efficiently the job market is matching ﻋﻠ ــﻰ اﻟوظﻴﻔ ــﺔ اﻟﻤﻨﺎﺴ ــﺒﺔ .وﻫ ــذا ﻴ ــؤدي إﻟ ــﻰ ﺒطﺎﻟ ــﺔ أﺜﻨ ــﺎء اﻟﺒﺤ ــث.
people to jobs, the lower this form of وﻛﻠﻤﺎ ﻛﺎن ﺴوق اﻟﻌﻤﻝ أﻛﺜـر ﻛﻔـﺎءة ﻓـﻲ ﺘـوﻓﻴر اﻟوظـﺎﺌف ،ﺴـﺘﻛون
unemployment will be. However, if there is
ﻫـذﻩ اﻟﺒطﺎﻟــﺔ ﻤﻨﺨﻔﻀــﺔ .وﻓــﻲ ﺤــﺎﻝ ﻋــدم ﺘــوﻓر ﻤﻌﻠوﻤــﺎت ﺼــﺤﻴﺤﺔ
imperfect information and people don't get to
hear of jobs available that may suit them then وﻟ ـ ــم ﻴ ـ ــﺘﻤﻛن اﻷﺸ ـ ــﺨﺎص ﻤ ـ ــن اﻟﺤﺼ ـ ــوﻝ ﻋﻠ ـ ــﻰ ﻤﻌﻠوﻤ ـ ــﺎت ﻋ ـ ــن
search unemployment will be higher. اﻟوظ ــﺎﺌف اﻟﻤﺘ ــوﻓرة واﻟﻤﻨﺎﺴ ــﺒﺔ ﻟﻬ ــم ﺴ ــﺘرﺘﻔﻊ أﻋ ــداد اﻟﺒ ــﺎﺤﺜﻴن ﻋ ــن
ﻋﻤﻝ.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means importations and
exportations carried out by frontier zone اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻋﻤﻠﻴ ــﺎت اﻻﺴ ــﺘﻴراد واﻟﺘﺼ ــدﻴر اﻟﺘ ــﻲ
inhabitants between two adjacent frontier zones. ﻴﻨﻔـ ـ ــذﻫﺎ ﺴـ ـ ــﻛﺎن اﻟﻤﻨـ ـ ــﺎطق اﻟﺤدودﻴـ ـ ــﺔ ﺒـ ـ ــﻴن ﻤﻨطﻘﺘـ ـ ــﻴن ﺤـ ـ ــدودﻴﺘﻴن
ﻤﺘﺠﺎورﺘﻴن.
Notes
Frontier Traffic 1. Frontier traffic may be subject to special ﻤﻼﺤظﺎت: ﺤرﻛﺔ اﻟﻤرور ﻓﻲ
Customs regulations. -1ﻗد ﺘﺨﻀﻊ اﻟﺤرﻛﺔ ﻋﺒر اﻟﺤدود إﻟﻰ أﻨظﻤﺔ ﺠﻤرﻛﻴﺔ ﺨﺎﺼﺔ اﻟﻤﻨﺎطق اﻟﺤدودﻴﺔ
2. Customs facilities applicable to frontier traffic
are dealt with in Annexes B.8. and D to the -2اﻟﺘﺴ ـ ــﻬﻴﻼت اﻟﺠﻤرﻛﻴ ـ ــﺔ اﻟﻤطﺒﻘ ـ ــﺔ ﻋﻠ ـ ــﻰ ﺤرﻛ ـ ــﺔ اﻟﻤ ـ ــرور ﻓ ـ ــﻲ
Istanbul Convention and in Annex F.3. to the اﻟﻤﻨــﺎطق اﻟﺤدودﻴــﺔ ﻴﺘﻨﺎوﻟﻬــﺎ اﻟﻤﻠﺤــق ب 8-واﻟﻤﻠﺨــص د ﻻﺘﻔﺎﻗﻴــﺔ
Kyoto Convention of 1974 and Specific Annex
J.1 to the revised Kyoto اﺴﺘﻨﺒوﻝ واﻟﻤﻠﺤق و ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو 1974واﻟﻤﻠﺤـق اﻟﺨـﺎص ي-
Convention. 1ﻻﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means an area of the
Frontier Zone Customs territory adjacent to the land frontier, اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﻤﻨطﻘــﺔ إﻗﻠــﻴم ﺠﻤرﻛــﻲ ﻤﺤﺎذﻴــﺔ ﻷرض
ﻤﻨطﻘﺔ ﺤدودﻴﺔ
the extent of which is determined in national ﺤدودﻴــﺔ ﻴﺤــدد ﻨطﺎﻗﻬــﺎ ﻓــﻲ اﻟﺘﺸـرﻴﻌﺎت اﻟوطﻨﻴــﺔ وﺘﺴــﺘﻌﻤﻝ ﺤــدودﻫﺎ
legislation and whose limits serve to distinguish
ﻟﺘﻤﻴﻴز ﺤرﻛﺔ اﻟﻤرور ﻓﻲ اﻟﻤﻨﺎطق اﻟﺤدودﻴﺔ ﻋن ﻏﻴرﻫﺎ.
frontier traffic from other traffic.
Note
This term is defined in Annexes B.8 and D to ﻤﻼﺤظﺔ:
the Istanbul Convention. ﻫذﻩ اﻟﻌﺒﺎرة ﻤﻌرﻓﺔ ﻓﻲ اﻟﻤﻠﺤق ب 8-واﻟﻤﻠﺤق د ﻻﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means persons
established or resident in a frontier zone. اﻟﻌﺎﻟﻤﻴـ ــﺔ ،ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة اﻷﺸـ ــﺨﺎص اﻟﻤﻘﻴﻤـ ــﻴن ﻓـ ــﻲ ﻤﻨطﻘـ ــﺔ
ﺤدودﻴﺔ.
Frontier zone ﻤﻼﺤظﺎت:
inhabitants Notes ﺴﻛﺎن اﻟﻤﻨطﻘﺔ اﻟﺤدودﻴﺔ
1. This term is defined in Annexes B.8 and D to -1ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻤﻌرﻓ ــﺔ ﻓ ــﻲ اﻟﻤﻠﺤ ــق ب 8-واﻟﻤﻠﺤ ــق د ﻻﺘﻔﺎﻗﻴ ــﺔ
the Istanbul Convention. اﺴﺘﻨﺒوﻝ
2. Both natural and legal persons qualify as
frontier zone inhabitants. -2ﻴﻨطﺒــق ﻋﻠــﻰ اﻷﺸــﺨﺎص اﻟطﺒﻴﻌﻴــﻴن واﻻﻋﺘﺒــﺎرﻴﻴن ﻟﻘــب ﺴــﻛﺎن
اﻟﻤﻨﺎطق اﻟﺤدودﻴﺔ.
The level at National Income at which everyone ﻤﺴــﺘوى اﻟــدﺨﻝ اﻟﻘــوﻤﻲ ﺤﻴــث ﻴﻛــون ﻋﻨــدﻩ ﻛــﻝ ارﻏــب ﻓــﻲ اﻟﻌﻤــﻝ
who wants to work is able to. There is in other
ﻗــﺎد اًر ﻋﻠــﻰ اﻟﻌﻤــﻝ .وﺒﻤﻌﻨــﻰ آﺨــر ﻫﻨــﺎك طﻠــب ﻛـ ٍ
ـﺎف ﻟﺘوظﻴــف ﻛــﻝ
words sufficient demand to employ everyone.
Full-employment Classical economists argued that the economy ﺸﺨص .وﻴﻘوﻝ ﺨﺒراء اﻻﻗﺘﺼـﺎد اﻟﻛﻼﺴـﻴﻛﻴون أن اﻻﻗﺘﺼـﺎد ﻴﻤﻴـﻝ
would automatically tend to this equilibrium, ﺘوازن اﻟﺘوظﻴف اﻟﻛﺎﻤﻝ
equilibrium ﺒﺸ ــﻛﻝ ﺘﻠﻘ ــﺎﺌﻲ إﻟ ــﻰ ﻫ ــذا اﻟﺘـ ـوازن ،ﺒﻴﻨﻤ ــﺎ ﻴﻘ ــوﻝ اﻟﻛﻴﻨزﻴ ــون أن دور
whereas Keynesians said that it was the role of
government, through their policy, to ensure we اﻟﺤﻛوﻤ ــﺔ ﻤ ــن ﺨ ــﻼﻝ ﺴﻴﺎﺴ ــﺘﻬﺎ ﻴﺤ ــﺘم ﻋﻠﻴﻬ ــﺎ ﻀ ــﻤﺎن ﺘﺤﻘﻴ ــق ذﻟ ــك
got there. اﻟﺘوازن.
Fundamental errors are errors discovered in the اﻷﺨطــﺎء اﻷﺴﺎﺴــﻴﺔ ﻫــﻲ أﺨطــﺎء ﻴــﺘم اﻛﺘﺸــﺎﻓﻬﺎ ﻓــﻲ اﻟﻔﺘ ـرة اﻟﺠﺎرﻴــﺔ
current period that are of such significance that
Fundamental وﺘﻛــون ﻤــن اﻷﻫﻤﻴــﺔ ﺒﺤﻴــث إن اﻟﺒﻴﺎﻨــﺎت اﻟﻤﺎﻟﻴــﺔ ﻟواﺤــدة أو أﻛﺜــر
the financial statements of one or more prior اﻷﺨطﺎء اﻷﺴﺎﺴﻴﺔ
errors periods can no longer be considered to have ﻤن اﻟﻔﺘرات اﻟﺴﺎﺒﻘﺔ ﻻ ﻴﺠوز اﻻﺴـﺘﻤرار ﻓـﻲ اﻋﺘﺒﺎرﻫـﺎ ﻤوﺜوﻗـﺔ ﻛﻤـﺎ
been reliable at the date of their issue.
ﻓﻲ ﺘﺎرﻴﺦ إﺼدارﻫﺎ.
G
This is a basic agreement governing ﻫــذﻩ اﺘﻔﺎﻗﻴــﺔ أﺴﺎﺴــﻴﺔ ﺘﺤﻛــم اﻟﺘﺠــﺎرة اﻟدوﻟﻴــﺔ ﻤــن ﻋــدة ﺠواﻨــب ﻤﻨــذ
GATT or General international trade in many areas since 1947. اﻟﺠﺎت أو اﻻﺘﻔﺎﻗﻴﺔ اﻟﻌﺎﻤﺔ
Agreement on ﺴ ــﻨﺔ .1947وﻴﺴ ــﺘﻨد ﻗ ــﺎﻨون ﺘﻘﻴ ــﻴم اﻟﺠﻤ ــﺎرك اﻟﺨ ــﺎص ﺒﺎﻟﻤﻨظﻤ ــﺔ
Tariffs and Trade
The WCO Customs Valuation Code is based on ﻟﻠﺘﻌرﻓﺔ واﻟﺘﺠﺎرة
Article VII of GATT. اﻟﻌﺎﻟﻤﻴﺔ ﻟﻠﺠﻤﺎرك ﻋﻠﻰ اﻟﻤﺎدة 7ﻤن اﺘﻔﺎﻗﻴﺔ اﻟﺠﺎت.
Government Business Enterprise means an ﻤﺸ ــروع ﻋﻤـ ــﻝ ﺤﻛ ــوﻤﻲ ﻴﻌﻨـ ــﻲ ﻛﻴﺎﻨ ـ ـﺎً ﻴﺘﻤﻴ ــز ﺒﺠﻤﻴـ ــﻊ اﻟﺨﺼـ ــﺎﺌص
entity that has all the following characteristics:
(a) Is an entity with the power to contract in its اﻟﺘﺎﻟﻴﺔ:
;own name )أ( ﻛﻴﺎن ﻟﻪ ﺴﻠطﺔ اﻟﺘﻌﺎﻗد ﺒﺎﻷﺼﺎﻟﺔ ﻋن ﻨﻔﺴﻪ
(b) Has been assigned the financial and
)ب( ﻟدﻴﻪ اﻟﺼﻼﺤﻴﺎت اﻟﻤﺎﻟﻴﺔ واﻟﺘﺸﻐﻴﻠﻴﺔ ﻟﻤﻤﺎرﺴﺔ اﻟﻌﻤﻝ
;operational authority to carry on a business
(c) Sells goods and services, in the normal )ج( ﻴﺒﻴــﻊ اﻟﺴــﻠﻊ واﻟﺨــدﻤﺎت ﻓــﻲ ﺴــﻴﺎق ﻋﻤﻠــﻪ اﻟﻤﻌﺘــﺎد إﻟــﻰ ﻛﻴﺎﻨــﺎت
course of its business, to other entities at a profit أﺨرى ﻋﻠﻰ أﺴﺎس ﺘﺤﻘﻴق اﻟرﺒﺢ أو اﺴﺘرداد اﻟﺘﻛﻠﻔﺔ اﻟﻛﺎﻤﻠﺔ.
;or full cost recovery
(d) Is not reliant on continuing government )د( ﻻ ﻴﻌﺘﻤد ﻋﻠﻰ اﺴﺘﻤرار اﻟﺘﻤوﻴﻝ اﻟﺤﻛوﻤﻲ ﻟﻴﺤﺎﻓظ ﻋﻠﻰ ﺒﻘﺎﺌﻪ(
funding to be a going concern (other than ﻋدا ﻋن ﻤﺸﺘرﻴﺎت اﻟﻤﺨرﺠﺎت ﺒدون ﻤﺤﺎﺒﺎة(؛ و
GBE purchases of outputs at arm’s length); and
Government )ﻫـ( ﺘﺴﻴطر ﻋﻠﻴﻪ إﺤدى ﺠﻬﺎت اﻟﻘطﺎع اﻟﻌﺎم.
(e) Is controlled by a public sector entity. ﻤﺸروع ﻋﻤﻝ ﺤﻛوﻤﻲ
Business
Enterprise )Government Business Enterprises (GBEs وﺘﺸــﻤﻝ ﻤﺸــﺎرﻴﻊ اﻷﻋﻤــﺎﻝ اﻟﺤﻛوﻤﻴــﺔ ﻛــﻼ ﻤــن اﻟﻤﺸــﺎرﻴﻊ اﻟﺘﺠﺎرﻴــﺔ
include both trading enterprises, such as utilities,
and financial enterprises, such as financial ﻤﺜــﻝ ﻤ ارﻓــق اﻟﺨــدﻤﺎت اﻟﻌﺎﻤــﺔ واﻟﻤﺸــﺎرﻴﻊ اﻟﻤﺎﻟﻴــﺔ ﻤﺜــﻝ اﻟﻤؤﺴﺴــﺎت
institutions. GBEs are, in substance, no different اﻟﻤﺎﻟﻴﺔ .وﻻ ﺘﺨﺘﻠف ﻤﺸﺎرﻴﻊ اﻷﻋﻤﺎﻝ اﻟﺤﻛوﻤﻴﺔ ﻤـن ﺤﻴـث اﻟﺠـوﻫر
from entities conducting similar activities in the
private sector. GBEs generally operate to make ﻋـ ــن ﻛﻴﺎﻨـ ــﺎت ﺘﻤـ ــﺎرس ﻨﺸـ ــﺎطﺎت ﻤﻤﺎﺜﻠـ ــﺔ ﻓـ ــﻲ اﻟﻘطـ ــﺎع اﻟﺨـ ــﺎص.
a profit, although some may have limited وﻋﻤوﻤ ـًﺎ ﻓــﺈن ﻤﺸــﺎرﻴﻊ اﻷﻋﻤــﺎﻝ اﻟﺤﻛوﻤﻴــﺔ ﺘﻤــﺎرس اﻟﻌﻤــﻝ ﺒﻐــرض
community service obligations under which they
ﺘﺤﻘﻴق اﻟرﺒﺢ رﻏم أن ﺒﻌﻀﻬﺎ ﻴﺘرﺘـب ﻋﻠﻴـﻪ ﺘﻘـدﻴم ﺨـدﻤﺎت ﻤﺤـدودة
are required to provide some individuals and
organizations in the community with goods and ﻟﻠﻤﺠﺘﻤ ـ ـ ــﻊ ﻴﻛ ـ ـ ــون ﻤطﻠوﺒ ـ ـ ــﺎ ﺒﻤوﺠﺒﻬ ـ ـ ــﺎ أن ﺘﻘ ـ ـ ــدم ﺒﻌ ـ ـ ــض اﻷﻓـ ـ ـ ـراد
services at either no charge or a significantly واﻟﻤؤﺴﺴــﺎت ﻓــﻲ اﻟﻤﺠﺘﻤــﻊ ﺒﻀــﺎﺌﻊ وﺨــدﻤﺎت إﻤــﺎ ﻤﺠﺎﻨ ـﺎً أو ﻤﻘﺎﺒــﻝ
The GCC Charter states that its basic objectives وﻴــﻨص ﻤﻴﺜــﺎق ﻤﺠﻠــس اﻟﺘﻌــﺎون اﻟﺨﻠﻴﺠــﻲ ﻋﻠــﻰ أن ﻏﺎﻴﺘــﻪ اﻷﺴﺎﺴــﻴﺔ
are to effect coordination, integration and inter-
connection between Member States in all fields, ﻫــﻲ ﺘﻔﻌﻴــﻝ اﻟﺘﻨﺴــﻴق واﻟﺘﻛﺎﻤــﻝ واﻟﺘ ـراﺒط ﺒــﻴن اﻟــدوﻝ اﻷﻋﻀــﺎء ﻓــﻲ
strengthening ties between their peoples, ﺠﻤﻴــﻊ اﻟﻤﺠــﺎﻻت ،وﺘﻌزﻴــز اﻟــرواﺒط ﺒــﻴن ﺸــﻌوب اﻟــدوﻝ اﻷﻋﻀــﺎء
formulating similar regulations in various fields
GCC وﺼﻴﺎﻏﺔ أﻨظﻤﺔ ﻤﺸﺎﺒﻬﺔ ﻓﻲ اﻟﻌدﻴد ﻤـن اﻟﻤﺠـﺎﻻت ﻤﺜـﻝ اﻻﻗﺘﺼـﺎد، ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ
such as economy, finance, trade, customs,
tourism, legislation, administration, as well as اﻟﺘﻤوﻴــﻝ ،اﻟﺘﺠــﺎرة ،اﻟﺠﻤــﺎرك ،اﻟﺴــﻴﺎﺤﺔ ،اﻟﺘﺸ ـرﻴﻌﺎت ،اﻹدارة وﻛــذﻟك
fostering scientific and technical progress in
رﻋﺎﻴـ ــﺔ وﺘﻌزﻴـ ــز اﻟﺘﻘـ ــدم اﻟﻌﻠﻤـ ــﻲ واﻟﻔﻨـ ــﻲ ﻓـ ــﻲ اﻟﺼـ ــﻨﺎﻋﺔ ،اﻟﺘﻌـ ــدﻴن،
industry, mining, agriculture, water and animal
resources, establishing scientific research اﻟز ارﻋــﺔ ،ﻤﺼــﺎدر اﻟﻤﻴــﺎﻩ واﻟﻤ ـوارد اﻟﺤﻴواﻨﻴــﺔ ،إﻨﺸــﺎء ﻤ ارﻛــز ﻟﻠﺒﺤــث
centres, setting up joint ventures, and اﻟﻌﻠﻤــﻲ وﺘﺄﺴــﻴس ﻤﺸــﺎرﻴﻊ ﻤﺸــﺘرﻛﺔ وﺘﺸــﺠﻴﻊ اﻟﺘﻌــﺎون ﻋﻠــﻰ ﺼــﻌﻴد
encouraging cooperation of the private sector.
اﻟﻘطﺎع اﻟﺨﺎص .اﻟﻤوﻗﻊ اﻹﻟﻛﺘروﻨﻲ ﻟﻠﻤﺠﻠس ﻫو:
Their website is http://www.gcc-sg.org http://www.gcc-sg.org
The Common Customs Law of the GCC States ﺼدر ﻗﺎﻨون اﻟﺠﻤﺎرك اﻟﻤوﺤد ﻟدوﻝ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ ﺴﻨﺔ
was adopted in 1999 for unification of the
customs laws and procedures in the Customs 1999ﻴﻐرض ﺘوﺤﻴد اﻟﻘواﻨﻴن واﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ ﻓـﻲ اﻹدارات
Administrations of the GCC States. It involves اﻟﺠﻤرﻛﻴﺔ ﻟدوﻝ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ. ﻗﺎﻨون اﻟﺘﻌرﻓﺔ واﻟﺠﻤﺎرك
GCC Tariff and adoption of a common customs law, which
وﻫــو ﻴﻨطــوي ﻋﻠــﻰ ﺘﺒﻨــﻲ ﻗــﺎﻨون ﻤوﺤــد ﻟﻠﺠﻤــﺎرك ﻴﻬــدف إﻟــﻰ ﺘوﺤﻴــد ﻟدوﻝ ﻤﺠﻠس اﻟﺘﻌﺎون
Customs Law unifies customs procedures in all GCC Customs
administrations and enhances cooperation اﻹﺠـراءات اﻟﺠﻤرﻛﻴــﺔ ﻓــﻲ ﺠﻤﻴــﻊ اﻹدارات اﻟﺠﻤرﻛﻴــﺔ ﻟــدوﻝ ﻤﺠﻠــس اﻟﺨﻠﻴﺠﻲ
among member States in the customs field. اﻟﺘﻌ ــﺎون اﻟﺨﻠﻴﺠ ــﻲ وﺘﻌزﻴ ــز اﻟﺘﻌ ــﺎون ﺒ ــﻴن اﻟ ــدوﻝ اﻷﻋﻀ ــﺎء ﻓ ــﻲ
اﻟﻤﺠﺎﻝ اﻟﺠﻤرﻛﻲ.
The proportion of the total capital of the firm .ﻨﺴﺒﺔ إﺠﻤﺎﻟﻲ رأﺴﻤﺎﻝ اﻟﺸرﻛﺔ اﻟﻤﻤوﻝ ﻋﻠﻰ ﺸﻛﻝ ﻗرض أرﺴـﻤﺎﻟﻲ
that is loan capital. It therefore measures the
extent to which the company has borrowed. The وﻛﻠﻤــﺎ ارﺘﻔﻌــت ﻨﺴــﺒﺔ.وﻫــﻲ ﺒﺎﻟﺘــﺎﻟﻲ ﺘﻘــﻴس ﻨﺴــﺒﺔ اﻓﺘ ـراض اﻟﺸــرﻛﺔ
Gearing ratio higher the gearing ratio, the greater the وﻛﻠﻤــﺎ ارﺘﻔﻌــت دﻓﻌــﺎت،اﻟﻤدﻴوﻨﻴــﺔ ﻛﻠﻤــﺎ ارﺘﻔﻌــت ﻨﺴــﺒﺔ اﻻﻗﺘ ـراض ﻨﺴﺒﺔ اﻟﻤدﻴوﻨﻴﺔ
proportion of their capital the firm has borrowed
.اﻟﻔواﺌد اﻟﺘﻲ ﻴﺠب ﻋﻠﻰ اﻟﺸرﻛﺔ دﻓﻌﻬﺎ
and the higher the interest payments the firm
faces will be.
A situation where resources do not freely move وﻫـﻲ.ﻫﻲ ﺤﺎﻟﺔ ﻻ ﺘﺘﺤرك ﻓﻴﻬﺎ اﻟﻤوارد ﺒﺤرﻴﺔ ﻤن ﻤوﻗﻊ إﻟﻰ آﺨر
from one location to another. It is particularly a
Geographical ﻋﻠ ـ ــﻰ وﺠ ـ ــﻪ اﻟﺨﺼ ـ ــوص ﻤﺸ ـ ــﻛﻠﺔ ﺒﺎﻟﻨﺴ ـ ــﺒﺔ ﻟﻠﻌﻤﺎﻟ ـ ــﺔ ﺤﻴ ـ ــث ﻴﺘ ـ ــردد
problem with labour as people are often ﻋدم اﻟﻤروﻨﺔ
immobility reluctant to relocate for work, and it may اﻷﺸﺨﺎص ﻏﺎﻟﺒﺎً ﻓﻲ ﻨﻘﻝ ﻤوﻗﻊ اﻟﻌﻤﻝ وﺒﺎﻟﺘﺎﻟﻲ ﻗد ﺘﻛـون ﺴـﺒﺒﺎً ﻓـﻲ
therefore be a cause of unemployment.
.اﻟﺒطﺎﻟﺔ
Under the Common Customs Law for the Arab وﻓﻘـ ـًﺎ ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة
States of the Gulf the term “goods “means any
Goods natural, material or animal, agricultural, أو ﺤﻴ ـواﻨﻲ أو ز ارﻋــﻲ، ﻤــﺎدي،"ﺒﻀــﺎﺌﻊ" ﺘﻌﻨــﻲ أي ﻤﻨــﺘﺞ طﺒﻴﻌــﻲ اﻟﺒﻀﺎﺌﻊ
industrial or intellectual product. .أو ﺼﻨﺎﻋﻲ أو ﻤﻨﺘﺞ ﻓﻛري
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means a statement made
in the form prescribed by Customs, by which the ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺒﻴﺎﻨﺎً ﻴﺤرر وﻓﻘـﺎً ﻟﻠﺼـﻴﻐﺔ اﻟﻤﺤـددة ﻤـن،اﻟﻌﺎﻟﻤﻴﺔ
persons interested indicate the Customs اﻟﺠﻤ ـ ــﺎرك وﻴﺸ ـ ــﻴر ﻓﻴ ـ ــﻪ اﻷﺸ ـ ــﺨﺎص ذوي اﻟﻌﻼﻗ ـ ــﺔ إﻟ ـ ــﻰ اﻹﺠـ ـ ـراء
procedure to be applied to the goods and furnish
اﻟﺠﻤرﻛــﻲ اﻟــذي ﺴــﻴطﺒق ﻋﻠــﻰ اﻟﺒﻀــﺎﺌﻊ وﺘﻘــدم ﻓﻴــﻪ اﻟﺒﻴﺎﻨــﺎت اﻟﺘــﻲ
the particulars which the Customs require to be
Goods Declaration
declared for the application of that procedure. .ﺘطﻠب اﻟﺠﻤﺎرك اﻹﻋﻼن ﻋﻨﻬﺎ ﻟﺘطﺒﻴق ذﻟك اﻹﺠراء ﺒﻴﺎن اﻟﺒﻀﺎﺌﻊ
، اﻷﺸ ـ ـ ــﺨﺎص ذوي اﻟﻌﻼﻗ ـ ـ ــﺔ ﻗ ـ ـ ــد ﻴﺸ ـ ـ ــﻤﻠوا اﻟﻤﺴ ـ ـ ــﺘورد:ﻤﻼﺤظ ـ ـ ــﺔ
Note: The persons interested may be the
importer, the exporter, the owner, اﻟــﺦ ﻟﻠﺒﻀــﺎﺌﻊ أو ﻤﻤــﺜﻠﻬم، اﻟﻨﺎﻗــﻝ، اﻟﻤرﺴــﻝ إﻟﻴــﻪ، اﻟﻤﺎﻟــك،اﻟﻤﺼـدر
the consignee, the carrier, etc., of the goods or .اﻟﻘﺎﻨوﻨﻲ وﻓﻘﺎً ﻟﻠدوﻟﺔ اﻟﻤﻌﻨﻴﺔ
their legal representative, according to the
country concerned.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means goods specified
by the declarant as intended for re-importation, ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﺒﻀــﺎﺌﻊ اﻟﺘــﻲ ﻴﺤــددﻫﺎ ﻤﻘــدم اﻹﻗ ـرار،اﻟﻌﺎﻟﻤﻴــﺔ
Goods exported
with notification of
in respect of which identification measures may ﺒﺄﻨﻬﺎ ﺴﻴﺘم إﻋﺎدة اﺴﺘﻴرادﻫﺎ واﻟﺘﻲ ﻗد ﻴﺘم اﺘﺨﺎذ إﺠراءات ﻟﺘﺤدﻴـدﻫﺎ اﻟﺒﻀﺎﺌﻊ اﻟﻤﺼدرة ﻤﻊ
be taken by the Customs to facilitate re-
intended return .ﻤن ﻗﺒﻝ اﻟﺠﻤﺎرك ﻟﺘﺴﻬﻴﻝ إﻋﺎدة اﺴﺘﻴرادﻫﺎ ﻓﻲ ﻨﻔس اﻟدوﻟﺔ إﺨطﺎر ﺒﺎﻋﺘزام إﻋﺎدﺘﻬﺎ
importation in the same state.
See: Specific Annex B, Chapter 2 of the revised . ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ2 اﻟﻔﺼﻝ، اﻟﻤﻠﺤق اﻟﺨﺎص ب:اﻨظر
Kyoto Convention
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means Goods which
may be disposed of without Customs restriction. ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﺒﻀــﺎﺌﻊ اﻟﺘــﻲ ﻴﺠــوز اﻟﺘﺼــرف ﺒﻬــﺎ،اﻟﻌﺎﻟﻤﻴــﺔ
Goods in free
circulation .ﺒدون ﻗﻴود ﺠﻤرﻛﻴﺔ ﺒﻀﺎﺌﻊ اﻟﺘداوﻝ اﻟﺤر
See: Specific Annex B, Chapters 1 and 2 of the
ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو2 و1 اﻟﻔﺼ ــﻝ، اﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص ب:اﻨظ ــر
revised Kyoto Convention.
.اﻟﻤﻌدﻟﺔ
Government spending on investment goods. وﻫـذا ﻴﻌﻨـﻲ اﻹﻨﻔـﺎق.اﻹﻨﻔﺎق اﻟﺤﻛوﻤﻲ ﻋﻠﻰ اﻟﺒﻀـﺎﺌﻊ اﻻﺴـﺘﺜﻤﺎرﻴﺔ
Government This means spending on things that last for a اﻹﻨﻔﺎق اﻟرأﺴﻤﺎﻟﻲ
ﻋﻠــﻰ أﺸــﻴﺎء ﺘــدوم ﻟﻔﺘـرة ﻤــن اﻟوﻗــت وﻗــد ﻴﺸــﻤﻝ ﻫــذا اﻻﺴــﺘﺜﻤﺎر ﻓــﻲ
capital expenditure period of time. This may include investment in اﻟﺤﻛوﻤﻲ
hospitals, schools, equipment and roads. . اﻟﻤﻌدات واﻟطرق، اﻟﻤدارس،اﻟﻤﺴﺘﺸﻔﻴﺎت
Government day to day spending. This means وﻫـذا ﻴﻌﻨـﻲ اﻹﻨﻔـﺎق ﻋﻠـﻰ ﺒﻨـود ﻤﺘﻛـررة.اﻟﻨﻔﻘﺎت اﻟﺤﻛوﻤﻴﺔ اﻟﻴوﻤﻴـﺔ
Government spending on recurring items. This includes
current salaries and wages that keep recurring, spending اﻹﻨﻔـﺎق ﻋﻠـﻰ اﻟﺒﻨـود اﻟﻤﺴـﺘﻬﻠﻛﺔ،ﺘﺸﻤﻝ اﻟرواﺘب واﻷﺠور اﻟﻤﺘﻛـررة اﻟﻨﻔﻘﺎت اﻟﺠﺎرﻴﺔ اﻟﺤﻛوﻤﻴﺔ
expenditure on consumables and everyday items that get .واﻟﺒﻨود اﻟﻴوﻤﻴﺔ اﻟﺘﻲ ﺘﺴﺘﺨدم ﻋﻨد ﺘوﻓﻴر اﻟﺒﻀﺎﺌﻊ أو اﻟﺨدﻤﺎت
used up as the good or service is provided.
Government Government capital expenditure and .اﻟﻨﻔﻘﺎت اﻟرأﺴﻤﺎﻟﻴﺔ اﻟﺤﻛوﻤﻴﺔ واﻟﻨﻔﻘﺎت اﻟﺠﺎرﻴﺔ اﻟﺤﻛوﻤﻴﺔ
expenditure or Government current expenditure اﻹﻨﻔﺎق اﻟﺤﻛوﻤﻲ
spending (G)
Gross Domestic (GDP) is a measure of National Income. It is the وﻫــو ﻴﻤﺜــﻝ.اﻟﻨــﺎﺘﺞ اﻟﻤﺤﻠــﻲ اﻹﺠﻤــﺎﻟﻲ ﻫــو ﻤﻘﻴــﺎس ﻟﻠــدﺨﻝ اﻟﻘــوﻤﻲ اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ اﻹﺠﻤﺎﻟﻲ
Product total value of all goods and services produced
over a given time period (usually a year) اﻟﻘﻴﻤﺔ اﻹﺠﻤﺎﻟﻴﺔ ﻟﻛﺎﻓﺔ اﻟﺒﻀﺎﺌﻊ واﻟﺨدﻤﺎت اﻟﺘـﻲ ﻴـﺘم إﻨﺘﺎﺠﻬـﺎ ﻋﻠـﻰ
excluding net property income from abroad. It
can be measured either as the total of income, ﻤدى ﻓﺘرة زﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ )ﻋﺎدة ﻤﺎ ﺘﻛون ﺴﻨﺔ واﺤدة( وﻴﺴﺘﺜﻨﻰ ﻤﻨﻬـﺎ
expenditure or output. وﻴﻤﻛ ــن ﻗﻴﺎﺴ ــﻪ ﺒﺼ ــﻔﺔ.اﻟ ــدﺨﻝ اﻟﺼ ــﺎﻓﻲ ﻟﻠﻤﻤﺘﻠﻛ ــﺎت ﻤ ــن اﻟﺨ ــﺎرج
.إﺠﻤﺎﻟﻲ اﻟدﺨﻝ أو اﻟﻨﻔﻘﺎت أو اﻟﻤﺨرﺠﺎت
Gross Domestic
The market value of all final goods and services اﻟﻘﻴﻤﺔ اﻟﺴوﻗﻴﺔ ﻟﺠﻤﻴـﻊ اﻟﺴـﻠﻊ اﻟﺠـﺎﻫزة واﻟﺨـدﻤﺎت اﻟﺘـﻲ ﻴـﺘم إﻨﺘﺎﺠﻬـﺎ
produced in a given time period. اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ اﻹﺠﻤﺎﻟﻲ
Product (GDP) .ﻓﻲ ﻓﺘرة ﻤﻌﻴﻨﺔ
Investment that includes additions to the capital اﺴ ــﺘﺜﻤﺎرات ﺘﺸ ــﻤﻝ اﻹﻀ ــﺎﻓﺎت إﻟ ــﻰ اﻟﻤﺨ ــزون اﻟ أرﺴ ــﻤﺎﻟﻲ وﻛ ــذﻟك
Gross Investment stock as well as the replacement of depreciated اﻻﺴﺘﺜﻤﺎرات اﻹﺠﻤﺎﻟﻴﺔ
capital. اﺴﺘﺒداﻝ رأس اﻟﻤﺎﻝ اﻟﻤﺴﺘﻬﻠك
Groupage Cargo
Cargo for more than one destination port in .ﺸﺤﻨﻪ إﻟﻰ أﻛﺜر ﻤن ﻤﻴﻨﺎء وﺼوﻝ واﺤد ﻓﻲ ﺤﺎوﻴﺔ ﺸﺤﻨﺔ ﺠﻤﺎﻋﻴﺔ
a container.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means an undertaking
GUARANTEE
by which the surety assumes obligations towards ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة ﺘﻌﻬـداً ﻴﻘـوم اﻟﻀـﺎﻤن ﺒﻤوﺠﺒـﻪ ﺒﻀـﻤﺎن،اﻟﻌﺎﻟﻤﻴﺔ ﻀﻤﺎن
the .اﻻﻟﺘزاﻤﺎت ﻨﺤو اﻟﺠﻤﺎرك
Customs.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means an association
which is approved by the Customs of a ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﺘﺤ ــﺎداً ﻤﻌﺘﻤ ــداً ﻤ ــن ﺠﻤ ــﺎرك ط ــرف،اﻟﻌﺎﻟﻤﻴ ــﺔ
Contracting Party to an international agreement ﻤﺘﻌﺎﻗــد ﻋﻀــو ﻓــﻲ اﺘﻔﺎﻗﻴــﺔ دوﻟﻴــﺔ ﻟﻀــﻤﺎن دﻓــﻊ أي ﻤﺒــﺎﻟﻎ ﻤﺴــﺘﺤﻘﺔ
to guarantee the payment of any sums legally
Guaranteeing اﻟــدﻓﻊ ﺒﺸــﻛﻝ ﻗــﺎﻨوﻨﻲ ﺒﻤوﺠــب ﺸــروط ﻫــذﻩ اﻻﺘﻔﺎﻗﻴــﺔ إﻟــﻰ ﺠﻤــﺎرك
due, under the terms of this agreement, to the
Association اﺘﺤﺎد ﻀﻤﺎن
Customs of that Contracting Party, and which is .ذﻟك اﻟطرف اﻟﻤﺘﻌﺎﻗد وﻴﻛون ﻤرﺘﺒطﺎً ﺒﺴﻠﺴﻠﺔ ﻀﻤﺎن
affiliated to a guaranteeing chain.
Notes
1. Guaranteeing associations are established :ﻤﻼﺤظﺎت
under international agreements destined to
facilitate temporary admission or international ﺘؤﺴــس اﻻﺘﺤــﺎدات اﻟﻀــﺎﻤﻨﺔ ﺒﻤوﺠــب اﺘﻔﺎﻗﻴــﺎت دوﻟﻴــﺔ ﻟﺘﺴــﻬﻴﻝ-1
transit of goods, for example the ATA, Istanbul
and TIR Conventions. وﻤﺜـ ــﺎﻝ ذﻟـ ــك،اﻹدﺨـ ــﺎﻝ اﻟﻤؤﻗـ ــت أو اﻟﺘراﻨزﻴـ ــت اﻟـ ــدوﻟﻲ ﻟﻠﺒﻀـ ــﺎﺌﻊ
2. There is a link between the terms .TIR اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ واﺘﻔﺎﻗﻴﺔ،ATA اﺘﻔﺎﻗﻴﺎت
'guaranteeing chain', 'guaranteeing
" "اﺘﺤــﺎد اﻟﻀــﻤﺎن،" ﻫﻨــﺎك ﺼــﻠﺔ ﺒــن ﻋﺒــﺎرات "ﺴﻠﺴــﻠﺔ اﻟﻀــﻤﺎن-2
association' and 'issuing association'.
."و"اﺘﺤﺎد اﻹﺼدار
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means a guaranteeing
scheme administered by an international ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻨظ ــﺎم ﻀ ــﻤﺎن ﺘ ــدﻴرﻩ ﻤؤﺴﺴ ــﺔ دوﻟﻴ ــﺔ،اﻟﻌﺎﻟﻤﻴ ــﺔ
organization to which guaranteeing associations .ﺘرﺘﺒط ﺒﻪ اﺘﺤﺎدات اﻟﻀﻤﺎن
are affiliated.
Guaranteeing Notes
Chain 1. Guaranteeing chains are usually established ﻤﻼﺤظﺎت ﺴﻠﺴﻠﺔ اﻟﻀﻤﺎن
under international agreements destined to ﺘؤﺴس ﺴﻼﺴﻝ اﻟﻀﻤﺎن ﻋﺎدة ﺒﻤوﺠب اﺘﻔﺎﻗﻴﺎت دوﻟﻴـﺔ ﺘﻬـدف- 1
facilitate temporary admission or international
transit of goods, for example the ATA, Istanbul وﻤﺜـﺎﻝ،إﻟﻰ ﺘﺴﻬﻴﻝ اﻹدﺨﺎﻝ اﻟﻤؤﻗت أو اﻟﺘراﻨزﻴت اﻟدوﻟﻲ ﻟﻠﺒﻀـﺎﺌﻊ
and TIR Conventions. .TIR اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ واﺘﻔﺎﻗﻴﺔ،ATA ذﻟك اﺘﻔﺎﻗﻴﺔ
2. There is a link between the terms
"اﺘﺤـﺎد اﻟﻀـﻤﺎن: ،" ﻫﻨﺎك ﺼﻠﺔ ﺒﻴن ﻋﺒﺎرات "ﺴﻠﺴـﻠﺔ اﻟﻀـﻤﺎن- 2
'guaranteeing chain', 'guaranteeing association'
and 'issuing association'. ."و"اﺘﺤﺎد اﻹﺼدار
Gulf Cooperation See GCC اﻨظر ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺨﻠﻴﺠﻲ
Council
H
Short-term capital movements from one country ﺤرﻛﺔ رأس اﻟﻤﺎﻝ ﻋﻠﻰ اﻟﻤدى اﻟﻘﺼﻴر ﻤن دوﻟﺔ ﻷﺨرى ﺒﺤﺜﺎً ﻋـن
to another seeking either a higher rate of interest
Hot Money or, more often safety of capital irrespective of أﺴﻌﺎر ﻓﺎﺌدة أﻋﻠـﻰ أو ﻏﺎﻟﺒـًﺎ ﺒﺤﺜـًﺎ ﻋـن اﻷﻤـﺎن ﻟـراس اﻟﻤـﺎﻝ ﺒﻐـض رؤوس اﻷﻤواﻝ اﻟﻤﺘﺠوﻟﺔ
the rate of interest. Such capital movements can وﻗ ــد ﻴﻛ ــون ﻟﺤرﻛ ــﺎت رؤوس اﻷﻤـ ـواﻝ.اﻟﻨظــر ﻋ ــن أﺴ ــﻌﺎر اﻟﻔﺎﺌ ــدة
have a very disturbing effect on a country's
balance of payments on capital account and, ﻫــذﻩ ﺘــﺄﺜﻴرات ﻤزﻋﺠــﺔ ﺠــدًا ﻋﻠــﻰ ﻤﻴ ـزان ﻤــدﻓوﻋﺎت اﻟدوﻟــﺔ اﻟﻤﻌﻨﻴــﺔ
therefore, on its reserves.
ﻓﻴﻤﺎ ﻴﺘﻌﻠق ﺒﺎﻟﺤﺴﺎب اﻟرأﺴﻤﺎﻟﻲ وﺒﺎﻟﺘﺎﻟﻲ ﺘؤﺜر ﻋﻠﻰ اﺤﺘﻴﺎطﻴﺎﺘﻬﺎ.
Human A measure of the skills, ability or ﻤﻘﻴﺎس ﻟﻤﻬﺎرات أو ﻗدرات أو إﻨﺘﺎﺠﻴﺔ اﻹﻨﺴﺎن. اﻟﻤوارد/اﻟﺜروة اﻟﺒﺸرﻴﺔ
Capital/Wealth productivity of human beings.
I
Under the Common Customs Law for the Arab وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة
”States of the Gulf the term “identical goods
means goods that are the same in all respects, "ﺒﻀﺎﺌﻊ ﻤﻤﺎﺜﻠﺔ" ﺘﻌﻨﻲ ﺒﻀﺎﺌﻊ ﻤﺘﺸﺎﺒﻬﺔ ﻤن ﻛﺎﻓـﺔ اﻟﻨـواﺤﻲ ﺒﻤـﺎ ﻓـﻲ
Identical goods
including physical characteristics, quality and ذﻟ ــك اﻟﺨﺼ ــﺎﺌص اﻟﻤﺎدﻴ ــﺔ ،اﻟﺠ ــودة واﻟﺴ ــﻤﻌﺔ .وﻫﻨ ــﺎك اﺨﺘﻼﻓ ــﺎت ﺒﻀﺎﺌﻊ ﻤﻤﺎﺜﻠﺔ
reputation. Minor differences in appearance
ﺒﺴﻴطﺔ ﻓﻲ اﻟﺸﻛﻝ ﻻ ﺘﺤـوﻝ دون اﻨطﺒـﺎق اﻟﺘﻌرﻴـف ﻋﻠـﻰ اﻟﺒﻀـﺎﺌﻊ
would not preclude goods otherwise conforming
to the definition from being regarded as وﻛوﻨﻬﺎ ﻤﻤﺎﺜﻠﺔ.
identical.
IF Inland Freight اﻟﺸﺤن اﻟداﺨﻠﻲ اﻟﺸﺤن اﻟداﺨﻠﻲ
Irrevocable letter of credit (once opened with ﺨطــﺎب اﻋﺘﻤــﺎد وﻏﻴــر ﻗﺎﺒــﻝ ﻟﻠــﻨﻘض )وﺤــﺎﻝ ﻓﺘﺤــﻪ ﻟــدى اﻟﺒﻨــك ،ﻻ ﺨطﺎب اﻋﺘﻤﺎد ﻏﻴر ﻗﺎﺒﻝ
ILC Bank, except under special circumstances, it
cannot be cancelled). ﻴﻤﻛن إﻟﻐﺎؤﻩ ،إﻻ ﻓﻲ ظروف ﺨﺎﺼﺔ( ﻟﻠﻨﻘض
IMF International Monetary Fund ﺼﻨدوق اﻟﻨﻘد اﻟدوﻟﻲ ﺼﻨدوق اﻟﻨﻘد اﻟدوﻟﻲ
Implicit Price
The ratio between Nominal GDP and Real اﻟﻨﺴ ــﺒﺔ ﺒ ــﻴن اﻟﻨ ــﺎﺘﺞ اﻟﻤﺤﻠ ــﻲ اﻹﺠﻤ ــﺎﻟﻲ اﻻﺴ ــﻤﻲ واﻟﻨ ــﺎﺘﺞ اﻟﻤﺤﻠ ــﻲ ﻋﺎﻤﻝ اﻻﻨﻛﻤﺎش اﻟﻀﻤﻨﻲ
GDP.
)Deflator (IPD اﻹﺠﻤﺎﻟﻲ اﻟﺤﻘﻴﻘﻲ. ﻟﻸﺴﻌﺎر
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means customs duties
and all other duties, taxes or charges which are اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟرﺴــوم اﻟﺠﻤرﻛﻴــﺔ وﺠﻤﻴــﻊ اﻟرﺴــوم أو
Import duties and
taxes collected on or in connection with the اﻟﻀ ـ ـراﺌب اﻷﺨـ ــرى اﻟﺘـ ــﻲ ﺘﺠﺒـ ــﻰ ﻋﻠـ ــﻰ أو ﻓﻴﻤـ ــﺎ ﻴﺘﻌﻠـ ــق ﺒﺎﺴـ ــﺘﻴراد رﺴوم وﻀراﺌب اﻻﺴﺘﻴراد
importation of goods, but not including any
اﻟﺒﻀﺎﺌﻊ وﻟﻛﻨﻬﺎ ﻻ ﺘﺸﻤﻝ أي ﻤﺼـﺎرﻴف ﺘﻨﺤﺼـر ﻓـﻲ ﻤﺒﻠـﻎ ﻴﻌـﺎدﻝ
charges which are limited in amount to the
approximate cost of services rendered or اﻟﺘﻛﻠﻔ ــﺔ اﻟﺘﻘرﻴﺒﻴ ــﺔ ﻟﻠﺨ ــدﻤﺎت اﻟﻤﻘدﻤ ــﺔ أو اﻟﺘ ــﻲ ﺘﺤﺼ ــﻠﻬﺎ اﻟﺠﻤ ــﺎرك
Import/Export
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ رﺨﺼﺔ اﻻﺴﺘﻴراد/اﻟﺘﺼدﻴر
customs terms this term means an authorization
Licence (or
issued by a competent authority for the اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺘﺼ ـرﻴﺤﺎً ﺘﺼــدرﻩ اﻟﺴــﻠطﺔ اﻟﻤﺨﺘﺼــﺔ )أو ﺘﺼرﻴﺢ
Import/Export
)permit
importation or exportation of goods subject to ﻻﺴﺘﻴراد أو ﺘﺼدﻴر اﻟﺒﻀﺎﺌﻊ اﻟﺨﺎﻀﻌﺔ ﻟﻠﻘﻴود. اﻻﺴﺘﻴراد/اﻟﺘﺼدﻴر(
restriction.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
Importation customs terms this term means the act of
bringing or causing any goods to be brought into اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة إﺤﻀ ــﺎر أو اﻹﻴﻌ ــﺎز ﺒﺈﺤﻀ ــﺎر أي اﻻﺴﺘﻴراد
a Customs territory. ﺒﻀﺎﺌﻊ إﻟﻰ إﻗﻠﻴم اﻟﺠﻤﺎرك.
Under the Common Customs Law for the Arab وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة
Imported goods States of the Gulf the term “the imported goods اﻟﺴﻠﻊ اﻟﻤﺴﺘوردة اﻟﺘﻲ
"اﻟﺴــﻠﻊ اﻟﻤﺴــﺘوردة اﻟﺘــﻲ ﻴﺠــري ﺘﻘﻴﻴﻤﻬــﺎ" ﺘﻌﻨــﻲ اﻟﺴــﻠﻊ اﻟﺘــﻲ ﻴﺠــري
being valued being valued” means the goods being valued for ﻴﺠري ﺘﻘﻴﻴﻤﻬﺎ
customs purposes. ﺘﻘﻴﻴﻤﻬﺎ ﻷﻏراض اﻟﺠﻤﺎرك.
Under the Common Customs Law for the Arab وﻓﻘـ ـﺎً ﻟﻘ ــﺎﻨون اﻟﺠﻤ ــﺎرك اﻟﻤوﺤ ــد ﻟ ــدوﻝ اﻟﺨﻠ ــﻴﺞ اﻟﻌرﺒ ــﻲ ﻓ ــﺈن ﻋﺒ ــﺎرة
States of the Gulf the term “importer" means the
Importer natural or legal person importing the goods. "اﻟﻤﺴــﺘورد" ﺘﻌﻨــﻲ اﻟﺸــﺨص اﻟطﺒﻴﻌــﻲ أو اﻻﻋﺘﺒــﺎري اﻟــذي ﻴﺴــﺘورد اﻟﻤﺴﺘورد
اﻟﺒﻀﺎﺌﻊ.
A reaction of consumer's demand for goods or ﺘــﺄﺜﻴر طﻠــب اﻟﻤﺴــﺘﻬﻠك ﻋﻠــﻰ اﻟﺴــﻠﻊ أو اﻟﺨــدﻤﺎت ﺒﺴــﺒب اﻟﺘﻐﻴ ـرات
services due to changes in purchasing power
Income Effect holding relative prices constant (see Substitution ﻓﻲ اﻟﻘوة اﻟﺸـراﺌﻴﺔ اﻟﺘـﻲ ﺘﺠﻌـﻝ اﻷﺴـﻌﺎر ذات اﻟﻌﻼﻗـﺔ ﺜﺎﺒﺘـﺔ )اﻨظـر ﺘﺄﺜﻴر اﻟدﺨﻝ
Effect). ﺘﺄﺜﻴر اﻹﺤﻼﻝ(.
Income elasticity of A measure of sensitivity of quantity demanded ﻤﻘﻴـ ـ ـ ـ ـ ـ ـ ــﺎس ﻟﺤﺴﺎﺴـ ـ ـ ـ ـ ـ ـ ــﻴﺔ اﻟﻛﻤﻴـ ـ ـ ـ ـ ـ ـ ــﺔ ﻟﻠﺘﻐﻴ ـ ـ ـ ـ ـ ـ ـ ـرات ﻓـ ـ ـ ـ ـ ـ ـ ــﻲ دﺨـ ـ ـ ـ ـ ـ ـ ــﻝ ﻤروﻨﺔ اﻟدﺨﻝ ﺒﺎﻟﻨﺴﺒﺔ
Income-Neutral
A good where quantity demanded is unchanged ﻫــﻲ ﺒﻀــﺎﻋﺔ ﻻ ﺘﺘــﺄﺜر اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤﻨﻬــﺎ ﺒــﺎﻟﺘﻐﻴرات ﻓــﻲ دﺨــﻝ ﺒﻀﺎﻋﺔ ﻻ ﺘﺘﺄﺜر ﺒﻤﺴﺘوى
when consumer income changes.
Good اﻟﻤﺴﺘﻬﻠك اﻟدﺨﻝ
International terms used to indicate contract ﻤﺼ ــطﻠﺤﺎت دوﻟﻴ ــﺔ ﺘﺴ ــﺘﺨدم ﻟﻺﺸ ــﺎرة إﻟ ــﻰ اﻟﻤﺴ ــؤوﻟﻴﺎت اﻟﺘﻌﺎﻗدﻴ ــﺔ
responsibilities of the buyer and seller of goods
and services. See Table A at the end of this ﻟﻤﺸﺘري وﺒﺎﺌﻊ اﻟﺒﻀﺎﺌﻊ واﻟﺨدﻤﺎت .اﻨظر اﻟﺠدوﻝ أ ﻓﻲ ﻨﻬﺎﻴﺔ ﻫذا ﻤﺼطﻠﺤﺎت ﻏرﻓﺔ اﻟﺘﺠﺎرة
INCOTERMS
dictionary for a full breakdown of the terms. اﻟﻘﺎﻤوس ﻟﻼطﻼع ﻋﻠﻰ ﺘﻔﺎﺼﻴﻝ ﻛﺎﻤﻠﺔ ﻟﻠﻤﺼـطﻠﺤﺎت .ﻟﻠﻤزﻴـد ﻤـن اﻟدوﻟﻴﺔ
اﻟﻤﻌﻠوﻤ ـ ـ ــﺎت ،اﻀ ـ ـ ــﻐط ﻫﻨ ـ ـ ــﺎ ﻟﻠﺤﺼ ـ ـ ــوﻝ ﻋﻠ ـ ـ ــﻰ ﺘﻔﺴ ـ ـ ــﻴر ﻤﻔﺼ ـ ـ ــﻝ
Click here for a more detailed explanation of the
the economy. This excess level of demand will وﺘـؤدي ﻫـذﻩ اﻟزﻴـﺎدة ﻓـﻲ اﻟطﻠـب ﻋـﺎدة إﻟـﻰ ﺤـدوث ﻤـﺎ.اﻗﺘﺼﺎد ﻤـﺎ
tend to lead to demand-pull inflation.
.ﻴﻌرف ﺒﺘﻀﺨم اﻟطﻠب
A document issued by an insurance company to .وﺜﻴﻘــﺔ ﺘﺼــدرﻫﺎ ﺸــرﻛﺔ ﺘــﺄﻤﻴن ﻟﺘﻐطﻴــﺔ اﻟﻤﺨــﺎطر اﻟﺒﺤرﻴــﺔ ﻟﻠﺸــﺤن
Insurance cover the marine risk of shipment. Generally,
value of insured goods is slightly higher than ﻼ ﻤـن ﺴـﻌرﻫﺎ
ً وﺘﻛون ﻗﻴﻤﺔ اﻟﺒﻀﺎﺌﻊ اﻟﻤؤﻤن ﻋﻠﻴﻬـﺎ ﻋـﺎدة أﻋﻠـﻰ ﻗﻠـﻴ ﺸﻬﺎدة اﻟﺘﺄﻤﻴن
Certificate
actual price. .اﻟﻔﻌﻠﻲ
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the following
rights : : ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺤﻘوق اﻟﺘﺎﻟﻴﺔ،اﻟﻌﺎﻟﻤﻴﺔ
1. copyright and related rights; ﺤﻘوق اﻟﺘﺄﻟﻴف واﻟﻨﺸر وﻤﺎ ﻴﺘﺼﻝ ﺒﻬﺎ.1
2. trademarks : any sign, including words,
ﺒﻤــﺎ ﻓــﻲ ذﻟــك اﻟﻛﻠﻤــﺎت، وﻫـﻲ أي ﻋﻼﻤــﺔ: اﻟﻌﻼﻤــﺎت اﻟﺘﺠﺎرﻴــﺔ.2
names, letters, numerals, figurative elements and
combinations of colours, or combinations of أو اﻷﺴــﻤﺎء أو اﻟﺤــروف أو اﻷرﻗــﺎم أو اﻷﺸــﻛﺎﻝ أو اﻟﺘراﻛﻴــب
these used by a manufacturer or merchant to ﺘﺴـﺘﺨدم ﻤـن ﻗﺒـﻝ ﺸـرﻛﺔ ﻤﺼـﻨﻌﺔ،اﻟﻠوﻨﻴﺔ أو اﻟﺠﻤـﻊ ﺒـﻴن ذﻟـك
identify its goods and distinguish them from
those manufactured or sold by others; أو ﺘﺠﺎرﻴ ـ ــﺔ ﻟﺘﻌ ـ ــرف ﺒﻬ ـ ــﺎ ﺒﻀ ـ ــﺎﻋﺘﻬﺎ وﺘﻤﻴزﻫ ـ ــﺎ ﻋ ـ ــن اﻟﺒﻀ ـ ــﺎﺌﻊ
Intellectual 3. geographical indications, which identify a اﻟﻤﺼﻨﻌﺔ أو اﻟﻤﺒﺎﻋﺔ ﻤن ﻗﺒﻝ ﻏﻴرﻫﺎ؛
Property Rights good as originating in the territory of a State, or ﺤﻘوق اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ
a region or locality in that territory, where a اﻟﺘــﻲ ﺘﻌــرف ﺴــﻠﻌﺔ ﻤــﺎ ﻤـن ﺠﻬــﺔ ﻤﻨﺸــﺌﻬﺎ، اﻟــدﻻﻻت اﻟﺠﻐراﻓﻴــﺔ.3
given quality, reputation or other characteristic ،ﻓــﻲ أ ارﻀــﻲ دوﻟــﺔ ﻤــﺎ أو أﻗﻠــﻴم أو ﻤﻨطﻘــﺔ ﻓــﻲ ﺘﻠــك اﻷ ارﻀــﻲ
of the good is essentially attributable to its
geographical origin; ﺤﻴ ــث ﺘﻨﺴ ــب ﺠ ــودة أو ﺴ ــﻤﻌﺔ أو ﺨﺎﺼ ــﻴﺔ أﺨ ــرى ﺘﺘﺴ ــم ﺒﻬ ــﺎ
4. industrial designs; .ًاﻟﺴﻠﻌﺔ إﻟﻰ ﻤﻨﺸﺌﻬﺎ اﻟﺠﻐراﻓﻲ أﺴﺎﺴﺎ
5. patents which shall be available for any
اﻟﺘﺼﺎﻤﻴم اﻟﺼﻨﺎﻋﻴﺔ.4
inventions, whether products or processes, in all
fields of technology, provided that they are new, ﺴـ ـواء ﻛ ــﺎن ﻫ ــذا، ﺒـ ـراءات اﻻﺨﺘـ ـ ارع اﻟﺘ ــﻲ ﺘوﺠ ــد ﻷي اﺒﺘﻛ ــﺎر.5
involve an inventive step and are capable of ﻓـ ـ ــﻲ ﻛﺎﻓ ـ ـ ــﺔ ﻤﻴ ـ ـ ــﺎدﻴن،اﻻﺒﺘﻛـ ـ ــﺎر ﻤﻨﺘﺠـ ـ ـ ـﺎً أو ﻋﻤﻠﻴـ ـ ــﺔ إﺠراﺌﻴ ـ ـ ــﺔ
industrial application;
6. layout-design (topographies) of integrated ﺸرﻴطﺔ أن ﻴﻛون ﺠدﻴداً وﻴﺘﻀﻤن ﺨطـوة إﺒداﻋﻴـﺔ،اﻟﺘﻛﻨوﻟوﺠﻴﺎ
The responsiveness of investment to changes in اﺴـ ــﺘﺠﺎﺒﺔ ﻤؤﺸ ـ ـرات اﻟطﻠـ ــب اﻻﺴـ ــﺘﺜﻤﺎري ﻟﻠﺘﻐﻴ ـ ـرات اﻟﺤﺎﺼـ ــﻠﺔ ﻓـ ــﻲ
interest rates. If as a result of interest rates
ﻤﻌــدﻻت اﻟﻔﺎﺌــدة .ﻓــﺈذا ﻛــﺎن ﻫﻨــﺎك ﺘﻐﻴﻴــر ﻓــﻲ ﻤﻌــدﻻت اﻟﻔﺎﺌــدة وﻟــم
changing there is almost no change in اﺴﺘﺠﺎﺒﺔ اﻟطﻠب
Interest elasticity investment we would describe it as interest- ﻴﺤــدث ﻋﻠــﻰ إﺜ ـرﻩ ﺘﻐﻴﻴــر ﻴــذﻛر ﻓــﻲ اﻟطﻠــب ﻋﻠــﻰ اﻻﺴــﺘﺜﻤﺎر ﻓﺈﻨﻨــﺎ
of demand for inelastic. If however, a change in interest rates اﻻﺴﺘﺜﻤﺎري ﻟﻤﻌدﻻت
investment ﻨﺼـ ــف ﻫـ ــذﻩ اﻟﺤﺎﻟـ ــﺔ ﺒﺄﻨﻬـ ــﺎ ﻏﻴـ ــر ﻤﺴـ ــﺘﺠﻴﺒﺔ ﻟﻠﻔﺎﺌـ ــدة .أﻤـ ــﺎ إذا أدى
brought about a significant change in investment اﻟﻔﺎﺌدة
we would describe it as interest-elastic. اﻟﺘﻐﻴﻴـ ــر ﻓـ ــﻲ ﻤﻌـ ــدﻻت اﻟﻔﺎﺌـ ــدة إﻟـ ــﻰ ﺤـ ــدوث ﺘﻐﻴﻴـ ــر ﻤﻠﺤـ ــوظ ﻓـ ــﻲ
اﻻﺴﺘﺜﻤﺎر ﻓﺈﻨﻨﺎ ﻨﺼﻔﻬﺎ ﺒﺎﻟﺤﺎﻟﺔ اﻟﻤرﻨﺔ أو اﻟﻤﺴﺘﺠﻴﺒﺔ ﻟﻠﻔﺎﺌدة.
)Interest rate (i See Rate of Interest اﻨظر ﺴﻌر اﻟﻔﺎﺌدة ﺴﻌر اﻟﻔﺎﺌدة )(1
Interest Sensitivity
A measure of responsiveness of investment ﻤﻘﻴﺎس ﻟﻤدى اﺴﺘﺠﺎﺒﺔ اﻹﻨﻔﺎق اﻻﺴﺘﺜﻤﺎري ﻟﻠﺘﻐﻴرات اﻟﺤﺎﺼـﻠﺔ ﻓـﻲ ﺤﺴﺎﺴﻴﺔ اﻻﺴﺘﺜﻤﺎر
expenditure to changes to the (real) interest rate.
of Investment ﻤﻌدﻝ اﻟﻔﺎﺌدة )اﻟﺤﻘﻴﻘﻲ(. ﻟﻤﻌدﻝ اﻟﻔﺎﺌدة
Interest Sensitivity
A measure of responsiveness of the demand for ﻤﻘﻴــﺎس ﻟﻤــدى اﺴــﺘﺠﺎﺒﺔ اﻟطﻠــب ﻋﻠــﻰ اﻷرﺼــدة اﻟﻨﻘدﻴــﺔ ﻟﻠﺘﻐﻴ ـرات ﺤﺴﺎﺴﻴﺔ اﻟطﻠب ﻋﻠﻰ
)cash balances to changes in the (nominal
of Money Demand
interest rate. اﻟﺤﺎﺼﻠﺔ ﻓﻲ ﻤﻌدﻝ اﻟﻔﺎﺌدة )اﻻﺴﻤﻲ(. اﻟﻨﻘد ﻟﻤﻌدﻝ اﻟﻔﺎﺌدة
Intermediate
Goods (or services) used to produce other goods ﺴ ـ ــﻠﻊ )أو ﺨ ـ ــدﻤﺎت( ﺘﺴ ـ ــﺘﺨدم ﻹﻨﺘ ـ ــﺎج ﺴ ـ ــﻠﻊ أﺨ ـ ــرى )أي ﻤﻌ ـ ــدات
(i.e., capital equipment). اﻟﺴﻠﻊ واﻟﺨدﻤﺎت اﻟوﺴﻴطﺔ
Goods and Services رأﺴﻤﺎﻟﻴﺔ(
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the carriage of
persons embarked or goods loaded in the اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒـﺎرة ﻨﻘـﻝ اﻟرﻛـﺎب أو اﻟﺒﻀـﺎﺌﻊ اﻟﻤﺤﻤﻠـﺔ ﻓـﻲ
Customs territory for disembarkation or ﻤﻨطﻘ ــﺔ ﺠﻤرﻛﻴ ــﺔ ﻤﻌﻴﻨ ــﺔ ﺒﻬ ــدف إﻨـ ـزاﻟﻬم أو ﺘﻔرﻴﻐﻬ ــﺎ ﻀ ــﻤن ﺤ ــدود
unloading within the same Customs territory.
Internal Traffic ﻨﻔس اﻟﻤﻨطﻘﺔ اﻟﺠﻤرﻛﻴﺔ.
ﺤرﻛﺔ اﻟﻤرور اﻟداﺨﻠﻴﺔ
Notes:
1. The term ‘internal transport’ is also used with ﻤﻼﺤظﺎت:
the same meaning.
2. Means of transport under a temporary .1ﻴﺴﺘﺨدم ﻤﺼطﻠﺢ "اﻟﻨﻘﻝ اﻟداﺨﻠﻲ" أﻴﻀﺎً ﺒﻨﻔس اﻟﻤﻌﻨﻰ.
admission procedure may be used in internal .2ﻴﺠوز اﺴﺘﺨدام وﺴﺎﺌﻝ اﻟﻨﻘﻝ ﺒﻤوﺠب إﺠـراء دﺨـوﻝ ﻤؤﻗـت ﻓـﻲ
traffic, as provided for by the Customs ﺤرﻛ ـ ــﺔ اﻟﻤ ـ ــرور اﻟداﺨﻠﻴ ـ ــﺔ ،ﻛﻤ ـ ــﺎ ﻫ ـ ــو ﻤﻨﺼ ـ ــوص ﻋﻠﻴ ـ ــﻪ ﻓ ـ ــﻲ
Convention on Containers, 1972, and the
Istanbul Convention (Annexes B.3. and C). اﻻﺘﻔﺎﻗﻴ ـ ــﺔ اﻟﺠﻤرﻛﻴ ـ ــﺔ ﻟﻠﺤﺎوﻴ ـ ــﺎت ،1972 ،واﺘﻔﺎﻗﻴ ـ ــﺔ اﺴ ـ ــﺘﻨﺒوﻝ
)اﻟﻤﻠﺤﻘﻴن "ب "3.و "ج"(.
Changes to the existing capital stock or business ﻫو اﻟﺘﻐﻴﻴرات اﻟﺤﺎﺼﻠﺔ ﻓـﻲ أﺴـﻬم رأس اﻟﻤـﺎﻝ أو ﻤﺨـزون ﻤؤﺴﺴـﺔ
Investment inventories. اﻻﺴﺘﺜﻤﺎر
اﻷﻋﻤﺎﻝ اﻟﺤﺎﻟﻲ
Purchase of capital equipment. Such as the ﺸراء اﻟﻤﻌدات اﻟرأﺴﻤﺎﻟﻴﺔ ،ﻛﺸراء اﻵﻻت واﻟﻤﺼﺎﻨﻊ اﻟﺘﻲ ﺘﺤﺘﺎﺠﻬﺎ
purchase of machines, equipment, factories that
)Investment (i firms need to enable them to produce. It is ﻤؤﺴﺴــﺎت اﻷﻋﻤــﺎﻝ ﻟﺘــﺘﻤﻛن ﻤــن اﻹﻨﺘــﺎج .وﻫــﻲ ﻋــﺎدة ﺘﻨﻘﺴــم إﻟــﻰ اﻻﺴﺘﺜﻤﺎر )(1
usually split into two parts: ﺠزأﻴن:
A document used in business giving a complete وﺜﻴﻘﺔ ﺘﺴﺘﺨدم ﻓﻲ ﻤﺠﺎﻝ اﻷﻋﻤﺎﻝ ﺘﻌطﻲ ﺘﻠﺨﻴﺼﺎً ﻤﻛﺘﻤﻼً ﻟﻤﻌﺎﻤﻠﺔ
summary of a transaction involving the sale of
goods. For example, an invoice received by a ﻤــﺎ ﺘﺘﻀــﻤن ﺒﻴــﻊ ﺴــﻠﻊ ﻤﻌﻴﻨــﺔ .ﻓﻌﻠــﻰ ﺴــﺒﻴﻝ اﻟﻤﺜــﺎﻝ ،ﺘﺒــﻴن اﻟﻔــﺎﺘورة
retailer who has made a purchase from a اﻟﺘــﻲ ﻴﺴــﺘﻠﻤﻬﺎ ﺘــﺎﺠر اﻟﺘﺠزﺌــﺔ ﻋﻨــد ﺸ ـراﺌﻪ ﻤــن ﺘــﺎﺠر ﺠﻤﻠــﺔ ﻗﺎﺌﻤــﺔ
wholesaler will show a list of the goods bought,
ﺒﺎﻟﺒﻀ ــﺎﺌﻊ اﻟﻤﺸ ــﺘراة ،ﻤ ــﻊ وﺼ ــف ﻤـ ـوﺠز ﻟﻛ ــﻝ ﻤﻨﻬ ــﺎ ورﻗﻤﻬ ــﺎ ﻓ ــﻲ
each being briefly described and its catalogue
number quoted, the quantity of each purchased, اﻟﻛﺘــﺎﻟوج ،وﻛﻤﻴــﺔ ﻛــﻝ ﺴــﻠﻌﺔ ﻤﺸــﺘراة ،وأﺴــﻌﺎرﻫﺎ ،ورﺴــم اﻟﺘﻐﻠﻴ ــف،
Invoice ﻓﺎﺘورة
their prices, the charge for packing, the means of ووﺴـ ـ ــﻴﻠﺔ اﻟﻨﻘـ ـ ــﻝ اﻟﺘـ ـ ــﻲ ﺴﺘﺴـ ـ ــﺘﺨدم ﻟﺘوﺼـ ـ ــﻴﻝ اﻟﺒﻀـ ـ ــﺎﺌﻊ ،وﺸـ ـ ــروط
transport to be employed for the delivery of the
goods, the terms of delivery and the terms of اﻟﺘوﺼــﻴﻝ وﺸــروط اﻟــدﻓﻊ .وﻻ ﺘﻌﺘﺒــر اﻟﻔــﺎﺘورة دوﻤ ـﺎً ﻤطﺎﻟﺒــﺔ ﺒﺎﻟــدﻓﻊ
payment. An invoice is not always regarded as a ﺤﻴــث ﻴــﺘم ﻫــذا ﻓــﻲ اﻟﻌــﺎدة ﻻﺤﻘ ـﺎً .وﻓــﻲ ﻫــذﻩ اﻟﺤﺎﻟــﺔ ﺘﻌﺘﺒــر ﻤﺠــرد
demand for payment this usually follows later.
In such a case it is simply as a record of a ﺘوﺜﻴق ﻟﻤﻌﺎﻤﻠﺔ ﻤﻌﻴﻨﺔ.
particular transaction.
Importers find it necessary to order goods from ﻴ ــرى اﻟﻤﺴ ــﺘوردون أن ﻤ ــن اﻟﻀ ــروري طﻠ ــب اﻟﺒﻀ ــﺎﺌﻊ ﻤ ــن ﺒﻠ ــدان إﻋداد ﻓواﺘﻴر ﻟﺒﻀﺎﺌﻊ
Invoicing goods countries such as Hong Kong, Japan or Taiwan
ordered through a through a selling agent in say Singapore who ﻛﻬوﻨﺞ ﻛوﻨﺞ أو اﻟﻴﺎﺒﺎن أو ﺘـﺎﻴوان ﻋـن طرﻴـق وﻛﻴـﻝ ﺒﻴـﻊ ﻓـﻲ دوﻝ طﻠﺒت ﻋن طرﻴق وﻛﻴﻝ
selling agent charge a selling commission for their services. ﻤﺜﻝ ﺴـﻨﻐﺎﻓورة ﻴﺘﻘﺎﻀـﻰ ﻋﻤوﻟـﺔ ﺒﻴـﻊ ﻤﻘﺎﺒـﻝ ﺨدﻤﺎﺘـﻪ .وﻴـﺘم ﻓـﻲ ﻫـذﻩ ﺒﻴﻊ
Two invoices are raised and sent to the importer
in Abu Dhabi. One invoice is from the supplier, اﻟﺤﺎﻟــﺔ ﺼــﻴﺎﻏﺔ ﻓ ـﺎﺘورﺘﻴن وﺘرﺴــﻼن إﻟــﻰ اﻟﻤﺴــﺘورد ﻓــﻲ أﺒــو ظﺒــﻲ.
the other from the selling agent. The invoice
from the agent not only shows the cost of the ﺘــﺄﺘﻲ إﺤــدى اﻟﻔــﺎﺘورﺘﻴن ﻤــن اﻟﻤــورد أﻤــﺎ اﻷﺨــرى ﻓﺘــﺄﺘﻲ ﻤــن وﻛﻴــﻝ
goods, but also their commission and other اﻟﺒﻴ ــﻊ .وﻻ ﺘﺤﺘ ــوي اﻟﻔ ــﺎﺘورة اﻟﻘﺎدﻤ ــﺔ ﻤ ــن وﻛﻴ ــﻝ اﻟﺒﻴ ــﻊ ﻋﻠ ــﻰ ﺘﻛﻠﻔ ــﺔ
charges. The selling agent's invoice is the one on
اﻟﺒﻀﺎﻋﺔ ﻓﻘط ﺒﻝ ﺘﺒـﻴن ﻋﻤوﻟﺘـﻪ أﻴﻀـﺎً ورﺴـوﻤﺎً أﺨـرى .وﻴـﺘم اﻟـدﻓﻊ
which payment is made by the importer because
selling commission is dutiable, and must be ﻤن ﻗﺒﻝ اﻟﻤﺴﺘورد ﻋﻠﻰ أﺴﺎس ﻓﺎﺘورة وﻛﻴﻝ اﻟﺒﻴﻊ ﻷن ﻋﻤوﻟﺔ اﻟﺒﻴﻊ
included in the value for duty. ﺘﺨﻀــﻊ ﻟﻠرﺴــوم اﻟﺠﻤرﻛﻴــﺔ وﻴﺠــب إدراﺠﻬــﺎ ﻓــﻲ اﻟﻘﻴﻤــﺔ اﻟﺨﺎﻀــﻌﺔ
ﻟﻠرﺴوم اﻟﺠﻤرﻛﻴﺔ.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the Customs
procedure under which certain goods can be اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻹﺠراء اﻟﺠﻤرﻛﻲ اﻟذي ﻴﺴﻤﺢ ﺒﻤوﺠﺒـﻪ
brought into a Customs territory conditionally ﺒﺈدﺨﺎﻝ ﺒﻀﺎﻋﺔ ﻤﺤددة إﻟﻰ ﻤﻨطﻘﺔ ﺠﻤرﻛﻴـﺔ ﻤﻌﻴﻨـﺔ وﺘﻌﻔـﻰ ﺸـرطﻴﺎً
relieved from payment of import duties and
ﻤــن دﻓــﻊ رﺴــوم وﻀ ـراﺌب اﻻﺴــﺘﻴراد ﻋﻠــﻰ أﺴــﺎس أن اﻟﻐــرض ﻤــن
taxes, on the basis that such goods are intended
Inward Processing
for manufacturing, processing or repair and إدﺨﺎﻝ ﻫذﻩ اﻟﺒﻀـﺎﻋﺔ ﻫـو ﺘﺼـﻨﻴﻌﻬﺎ أو ﻤﻌﺎﻟﺠﺘﻬـﺎ أو إﺼـﻼﺤﻬﺎ ﺜـم ﻤﻌﺎﻟﺠﺔ داﺨﻠﻴﺔ
subsequent exportation. ﺘﺼدﻴرﻫﺎ ﺒﻌد ذﻟك.
See: Specific Annex F, Chapter 1 of the revised
Kyoto Convention. ارﺠـ ــﻊ :اﻟﻤﻠﺤـ ــق اﻟﺨـ ــﺎص "و" ،اﻟﻔﺼـ ــﻝ اﻷوﻝ ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو
اﻟﻤﻌدﻟﺔ.
IPR See: Intellectual Property Rights. راﺠﻊ :ﺤﻘوق اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ
Advanced Keynesian economics that integrates ﻤﺒـ ــدأ ﻤﺘﻘـ ــدم ﻓـ ــﻲ اﻟﻔﻛـ ــر اﻻﻗﺘﺼـ ــﺎدي اﻟﻛﻴﻨـ ــزي ﻴـ ــدﻤﺞ ﺒـ ــﻴن ﺴـ ــوق
the product market (IS) and financial market
IS-LM Analysis (LM) covering the role money and interest rates. اﻹﻨﺘ ــﺎج واﻟﺴ ــوق اﻟﻤﺎﻟﻴ ــﺔ ﻋﻠ ــﻰ ﻨﺤ ــو ﻴﺸ ــﻤﻝ دور اﻟﻤ ــﺎﻝ وأﺴـ ــﻌﺎر ﺘﺤﻠﻴﻝ IS-LM
اﻟﻔﺎﺌدة.
Issuing Association Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ راﺒطﺔ ﻤﺼدرة
customs terms this term means an association
which is approved by the Customs authorities to اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة أﻴـﺔ راﺒطـﺔ ﻤﻌﺘﻤـدة ﻤـن ﻗﺒـﻝ اﻟﺴـﻠطﺎت
issue ATA, CPD or TIR carnets and which is
affiliated directly or indirectly to a guaranteeing اﻟﺠﻤرﻛﻴـ ــﺔ ﻹﺼـ ــدار دﻓـ ــﺎﺘر إدﺨـ ــﺎﻝ ﻤؤﻗـ ــت ATAأو CPDأو
chain. TIRوﺘﻛ ــون ﻤرﺘﺒط ــﺔ ارﺘﺒﺎطـ ـﺎً ﻤﺒﺎﺸـ ـ اًر أو ﻏﻴ ــر ﻤﺒﺎﺸ ــر ﺒﺴﻠﺴ ــﻠﺔ
ﻀﺎﻤﻨﺔ.
Notes
1. There is a link between the terms ﻤﻼﺤظﺎت
“Guaranteeing chain”, “Guaranteeing .1ﺜﻤ ــﺔ ﺼ ــﻠﺔ ﺒ ــﻴن ﻤﺼ ــطﻠﺤﺎت "اﻟﺴﻠﺴ ــﻠﺔ اﻟﻀ ــﺎﻤﻨﺔ" و"اﻟراﺒط ــﺔ
association” and “Issuing association”.
2. The issuing association must be approved by اﻟﻀﺎﻤﻨﺔ" واﻟراﺒطﺔ اﻟﻤﺼدرة".
the Customs authorities of the Contracting Party .2ﻴﺠ ــب ان ﺘﺤﺼ ــﻝ اﻟراﺒط ــﺔ اﻟﻤﺼ ــدرة ﻋﻠ ــﻰ ﻤواﻓﻘ ــﺔ اﻟﺴ ــﻠطﺎت
on whose territory it is established.
اﻟﺠﻤرﻛﻴﺔ ﻟﻠطرف اﻟﻤﺘﻌﺎﻗد اﻟذي ﺘوﺠد اﻟراﺒطﺔ ﻋﻠﻰ أرﻀﻪ.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the expression
Istanbul اﻟﻌﺎﻟﻤﻴﺔ ،ﻴﻌﻨـﻲ ﻫـذا اﻟﻤﺼـطﻠﺢ اﻟﻌﺒـﺎرة اﻟﺸـﺎﺌﻌﺔ اﻻﺴـﺘﺨدام ﻟﻠدﻻﻟـﺔ
Convention commonly used to refer to the Convention on اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ
temporary admission, adopted by the Customs ﻋﻠ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻰ اﺘﻔﺎﻗﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺔ اﻹدﺨ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺎﻝ اﻟﻤؤﻗ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــت
Co-operation Council in Istanbul in 1990.
اﻟﺘﻲ ﺘﺒﻨﺎﻫﺎ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺠﻤرﻛﻲ ﻓﻲ اﺴﺘﻨﺒوﻝ ﻋﺎم .1990
J
International Convention on Mutual اﺘﻔﺎﻗﻴـ ــﺔ دوﻟﻴـ ــﺔ ﻟﺘﻘـ ــدﻴم اﻟﻤﺴـ ــﺎﻋدة اﻹدارﻴـ ــﺔ اﻟﻤﺘﺒﺎدﻟـ ــﺔ ﻓـ ــﻲ اﻟﺸـ ــؤون
Administrative Assistance in Customs matters
(Johannesburg Convention). اﻟﺠﻤرﻛﻴﺔ )اﺘﻔﺎﻗﻴﺔ ﺠوﻫﺎﻨﺴﺒرغ(
Johannesburg اﺘﻔﺎﻗﻴﺔ ﺠوﻫﺎﻨﺴﺒرغ
Convention This Convention has not yet entered into force. ﻟم ﺘدﺨﻝ ﻫذﻩ اﻻﺘﻔﺎﻗﻴﺔ ﺤﻴز اﻟﺘطﺒﻴق ﺒﻌد.
)(Customs )اﻟﺠﻤرﻛﻴﺔ(
For the text of this convention go to ﻟﻼطﻼع ﻋﻠﻰ ﻨص ﻫذﻩ اﻻﺘﻔﺎﻗﻴﺔ ﻴﻤﻛن زﻴﺎرة ﻫذا اﻟراﺒط:
http://www.wcoomd.org/ie/En/Conventions/con http://www.wcoomd.org/ie/En/Conventions/con
ventions.html ventions.html
K
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the expression
commonly used to refer to the international ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﻌﺒﻴر اﻟﺸﺎﺌﻊ اﻻﺴﺘﺨدام ﻟﻠدﻻﻟﺔ ﻋﻠﻰ،اﻟﻌﺎﻟﻤﻴﺔ
Convention on the simplification and اﻻﺘﻔﺎﻗﻴـ ــﺔ اﻟدوﻟﻴـ ــﺔ ﻟﺘﺒﺴـ ــﻴط وﺘﻨﺴـ ــﻴق اﻹﺠ ـ ـراءات اﻟﺠﻤرﻛﻴـ ــﺔ واﻟﺘـ ــﻲ
harmonization of Customs procedures adopted
.1973 ﺘﺒﻨﺎﻫﺎ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺠﻤرﻛﻲ ﻓﻲ ﻛﻴوﺘو ﻋﺎم
by the Customs Co-operation Council in Kyoto
in 1973.
ﻼ
ً ﻟﺘﺼــﺒﺢ دﻟــﻴ1999 وﻗــد ﺘــم ﺘﻌــدﻴﻝ وﺘﻨﻘــﻴﺢ اﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو ﻋــﺎم
The Convention Kyoto Convention was revised
and updated in 1999 as the blueprint for modern ﻟﻺﺠ ـ ـ ـراءات اﻟﺠﻤرﻛﻴـ ـ ــﺔ اﻟﺤدﻴﺜـ ـ ــﺔ واﻟﻔﻌﺎﻟـ ـ ــﺔ ﻓـ ـ ــﻲ اﻟﻘـ ـ ــرن اﻟﺤـ ـ ــﺎدي
and efficient Customs procedures in the 21st وﻫﻲ ﺘوﻓر ﻟﻠﺘﺠﺎرة اﻟدوﻟﻴﺔ اﻟﻘدرة اﻟﺘﻨﺒؤﻴـﺔ واﻟﻛﻔـﺎءة اﻟﺘـﻲ.واﻟﻌﺸرﻴن
century. It will provide international commerce
with the predictability and efficiency that .ﺘﺘطﻠﺒﻬﺎ اﻟﺘﺠﺎرة اﻟﺤدﻴﺜﺔ
modern trade requires.
Kyoto Convention
وﺘﺸﺠﻊ اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟـﺔ ﻋﻠـﻰ ﺘﺴـﻬﻴﻝ أﻤـور اﻟﺘﺠـﺎرة واﻋﺘﻤـﺎد (اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو )اﻟﺠﻤرﻛﻴﺔ
(Customs) The revised Kyoto Convention promotes trade
facilitation and effective controls through its ﻀـواﺒط ﻓﻌﺎﻟــﺔ ﻤــن ﺨــﻼﻝ أﺤﻛﺎﻤﻬــﺎ اﻟﻘﺎﻨوﻨﻴــﺔ اﻟﺘــﻲ ﺘﺒــﻴن ﺒﺎﻟﺘﻔﺼــﻴﻝ
legal provisions that detail the application of
ﻛﻤـ ــﺎ.ﺘطﺒﻴﻘ ــﺎت اﻹﺠـ ـراءات اﻟﺒﺴ ــﻴطﺔ واﻟﻔﻌﺎﻟـ ــﺔ ﻓ ــﻲ ﻨﻔ ــس اﻟوﻗ ــت
simple yet efficient procedures. The revised
Convention also contains new and obligatory ﺘﺘﻀ ــﻤن اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو اﻟﻤﻌدﻟ ــﺔ ﻗواﻋ ــد ﺠدﻴ ــدة وﻤﻠزﻤ ــﺔ ﻟﻠﺘطﺒﻴ ــق
rules for its application which all Contracting .ﻴﺘوﺠب ﻋﻠﻰ ﺠﻤﻴﻊ اﻷطراف ﻓﻴﻬﺎ ﻗﺒوﻟﻬﺎ دون ﺘﺤﻔظ
Parties must accept without reservation.
:ﻟﻤزﻴـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــد ﻤـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــن اﻟﻤﻌﻠوﻤـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺎت ارﺠـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻊ
For more information see http://www.wcoomd.org/ie/En/Topics_Issue
http://www.wcoomd.org/ie/En/Topics_Issues/to s/topics_issues.html
pics_issues.html. :ﻟﻼطـ ـ ـ ـ ـ ـ ـ ـ ــﻼع ﻋﻠـ ـ ـ ـ ـ ـ ـ ـ ــﻰ ﻨـ ـ ـ ـ ـ ـ ـ ـ ــص ﻫـ ـ ـ ـ ـ ـ ـ ـ ــذﻩ اﻻﺘﻔﺎﻗﻴـ ـ ـ ـ ـ ـ ـ ـ ــﺔ ارﺠـ ـ ـ ـ ـ ـ ـ ـ ــﻊ
http://www.wcoomd.org/ie/En/Conventions/con
For the text of this convention go to
ventions.html
http://www.wcoomd.org/ie/En/Conventions/con
ventions.html.
L
Laissez-faire
economic activity through markets. Classical وﻨﺎﺼــر اﻻﻗﺘﺼــﺎدﻴون اﻟﻛﻼﺴــﻴﻛﻴون ﻫــذا اﻟﻨظــﺎم.ﺨــﻼﻝ اﻷﺴ ـواق ﻤﺒدأ ﻋدم اﻟﺘدﺨﻝ
economists were great advocates of a laissez-
و أروا أن اﻷﺴـواق اﻟﺤـرة.اﻟﻤﺘﻤﻴــز ﺒﺎﻟﺤــد اﻷدﻨــﻰ ﻤــن ﺘــدﺨﻝ اﻟدوﻟــﺔ
faire system with minimal government
intervention. They believed free markets were .ﺘﻤﺜﻝ أﻓﻀﻝ اﻟﺴﺒﻝ ﻟﺘﻨظﻴم اﻟﻨﺸﺎط اﻻﻗﺘﺼﺎدي
the best organisers of economic activity.
A weighted average of prices based on the use ﻤﺘوﺴ ـ ــط ﻤ ـ ــرﺠﺢ ﻟﻸﺴ ـ ــﻌﺎر ﻴﻘ ـ ــوم ﻋﻠ ـ ــﻰ أﺴ ـ ــﺎس اﺴ ـ ــﺘﺨدام أﻨﻤ ـ ــﺎط
of base-period consumption patterns. Also
Laspeyres Index known as the Consumer Price Index (CPI). وﻴﻌـ ــرف أﻴﻀ ـ ـﺎً ﺒﺎﺴ ـ ــم ﻤؤﺸـ ــر أﺴ ـ ــﻌﺎر.اﺴـ ــﺘﻬﻼك ﻓﺘ ـ ـرة اﻷﺴ ـ ــﺎس ﻤؤﺸر ﻻﺴﺒﻴر
اﻟﻤﺴﺘﻬﻠﻛﻴن
Under the Common Customs Law for the Arab ﺘﻌﻨــﻲ ﻛﻠﻤــﺔ،وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ
States of the Gulf the term “Law “ means the
Law rules and provisions governing customs work, وأي ﻗواﻋــد،"ﻗــﺎﻨون" اﻟﻘواﻋــد واﻷﺤﻛــﺎم اﻟﺘــﻲ ﺘــﻨظم ﻋﻤــﻝ اﻟﺠﻤــﺎرك اﻟﻘﺎﻨون
and any other supplementing or amending rules .أو أﺤﻛﺎم أﺨرى إﻀﺎﻓﻴﺔ أو ﺘﻌدﻴﻠﻴﺔ
or provisions.
Less than container load ﺤﺎوﻴﺔ ﺘﺤوي ﺒﻀﺎﻋﺔ ﻷﻛﺜر ﻤن ﻤﺴﺘورد واﺤد ﺴواء ﺸـﺤﻨت ﻋﻠـﻰ
A container with goods for more than one
LCL .أﺴﺎس ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ ﻛﺎﻤﻠﺔ أم ﻻ إﻟﻰ وﻛﻴﻝ ﺸﺤن أﻗﻝ ﻤن ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ
importer whether or not shipped on F.C.L. basis
to a Freight Forwarder or Agent.
A container which is packed with cargo from ﺤﺎوﻴـﺔ ﺘﻤــﻸ ﺒﺒﻀــﺎﻋﺔ ﻤـن ﻤــوردﻴن ﻤﺨﺘﻠﻔــﻴن ﻓـﻲ ﻤﺴــﺘودع ﺨــﺎرﺠﻲ أﻗﻝ ﻤن ﺤﻤوﻟﺔ
various suppliers in an overseas depot for one
LCL/FCL consignee in the final country of destination. .ﻟﺼﺎﻟﺢ ﻤﺴﺘﻠم ﺒﻀﺎﻋﺔ واﺤد ﻓﻲ ﺒﻠد اﻟوﺠﻬﺔ اﻟﻨﻬﺎﺌﻴﺔ ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ/ﺤﺎوﻴﺔ
ﻛﺎﻤﻠﺔ
LCL/LCL
A container which is packed with cargo from ،ﺤﺎوﻴﺔ ﺘﻤﻸ ﺒﺒﻀﺎﻋﺔ ﻤن ﻤوردﻴن ﻤﺨﺘﻠﻔـﻴن ﻓـﻲ ﻤﺴـﺘودع ﺨـﺎرﺠﻲ أﻗﻝ/أﻗﻝ ﻤن ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ
various suppliers in an overseas depot,
transported to a country or depot, unpacked, وﺘﻨﻘﻝ إﻟﻰ ﺒﻠد أو ﻤﺴﺘودع ،وﺘﻔرغ ﺜم ﺘﺴﻠم إﻟﻰ ﻤﺴﺘﻠﻤﻴن ﻤﺘﻌـددﻴن ﻤن ﺤﻤوﻟﺔ ﺤﺎوﻴﺔ
then delivered to various consignees as loose
cargo. ﻛﺒﻀﺎﻋﺔ ﺴﺎﺌﺒﺔ.
At the request of a buyer of goods, letter ﺨطﺎب ﻴوﺠﻬﻪ اﻟﻤﺼرف ،ﺒﻨﺎء ﻋﻠﻰ طﻠب ﻤﺸﺘري اﻟﺒﻀﺎﻋﺔ ،إﻟﻰ
addressed to seller by a Bank authorising them
to draw bills for payment up to a stipulated اﻟﺒ ــﺎﺌﻊ ﻴﺨوﻟ ــﻪ ﻓﻴ ــﻪ ﺴ ــﺤب ﻛﻤﺒﻴ ــﺎﻻت إﻟ ــﻰ ﺤ ــد ﻤﺒﻠ ــﻎ ﻤﻌ ــﻴن وﻓ ــق
Letter of Credit
amount subject to certain terms and conditions, ﺸ ـ ــروط ﻤﺤ ـ ــددة ،وﻴﺴ ـ ــﻤﻰ ﺨط ـ ــﺎب اﻋﺘﻤ ـ ــﺎد .وﺘﻨﻘﺴ ـ ــم ﺨطﺎﺒ ـ ــﺎت
is called letter of credit. Letters of credit fall ﺨطﺎب اﻋﺘﻤﺎد
اﻻﻋﺘﻤــﺎد إﻟــﻰ ﻋــدة ﻓﺌــﺎت :ﺨطــﺎب اﻻﻋﺘﻤــﺎد اﻟﻤؤﻛــد ﻏﻴــر اﻟﻘﺎﺒــﻝ
under different categories – confirmed
irrevocable Letter of credit; irrevocable letter of ﻟﻠرﺠوع؛ وﺨطﺎب اﻻﻋﺘﻤﺎد ﻏﻴر اﻟﻘﺎﺒﻝ ﻟﻠرﺠوع؛ وﺨطـﺎب اﻻﻋﺘﻤـﺎد
credit; revocable letter of credit; revolving اﻟﻘﺎﺒﻝ ﻟﻠرﺠوع؛ واﻻﻋﺘﻤﺎد اﻟدوار.
credit.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means letters, postcards,
printed papers, literature for the blind and small اﻟﻌﺎﻟﻤﻴ ـ ــﺔ ،ﺘﻌﻨ ـ ــﻲ ﻫ ـ ــذﻩ اﻟﻌﺒ ـ ــﺎرة اﻟﺨطﺎﺒ ـ ــﺎت واﻟﺒطﺎﻗ ـ ــﺎت اﻟﺒرﻴدﻴ ـ ــﺔ
packets described as letter-post items in the Acts واﻷوراق اﻟﻤطﺒوﻋـ ـ ــﺔ واﻟﻛﺘﺎﺒـ ـ ــﺎت اﻟﺨﺎﺼـ ـ ــﺔ ﺒـ ـ ــﺎﻟﻤﻛﻔوﻓﻴن واﻟطـ ـ ــرود
of the Universal Postal Union currently in force.
اﻟﺼﻐﻴرة اﻟﻤﺼﻨﻔﺔ ﺒﺎﻋﺘﺒﺎرﻫﺎ ﻤواد ﺒرﻴـد ﺨطﺎﺒـﺎت ﻓـﻲ ﻗـواﻨﻴن اﺘﺤـﺎد
Note: According to the Acts of the Universal اﻟﺒرﻴد اﻟﻌﺎﻟﻤﻲ اﻟﺴﺎرﻴﺔ اﻟﻤﻔﻌوﻝ ﺤﺎﻟﻴﺎً.
Postal Union certain letter-post items are
Letter-Post Items required to be accompanied by a Customs
declaration form CN22/CN23 as appropriate. ﻤﻼﺤظﺔ :وﻓﻘًﺎ ﻟﻘواﻨﻴن اﺘﺤﺎد اﻟﺒرﻴد اﻟﻌﺎﻟﻤﻲ ﻴﺠب أن ﺘرﻓق ﺒﻌـض ﻤواد ﺒرﻴد اﻟﺨطﺎﺒﺎت
ﻤـواد ﺒرﻴــد اﻟﺨطﺎﺒــﺎت ﺒﺎﺴــﺘﻤﺎرة ﺘﺼـرﻴﺢ ﺠﻤرﻛــﻲ CN22/CN23
See: Annex F.4. to the Kyoto Convention of
1974 and Specific Annex J, ﺤﺴب اﻟﻤﻨﺎﺴب.
Chapter 2 of the revised Kyoto Convention.
ارﺠـ ـ ــﻊ :اﻟﻤﻠﺤـ ـ ــق و 4-ﻻﺘﻔﺎﻗﻴـ ـ ــﺔ ﻛﻴوﺘـ ـ ــو ﻟﻌـ ـ ــﺎم 1974واﻟﻤﻠﺤـ ـ ــق
اﻟﺨﺎص "ي"،
اﻟﻔﺼﻝ اﻟﺜﺎﻨﻲ ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Preferences that can be strictly ranked --usually اﻟﺘﻔﻀﻴﻼت اﻟﺘﻲ ﻴﻤﻛن ﺘرﺘﻴﺒﻬـﺎ ﺒﺸـﻛﻝ دﻗﻴـق – وﻫـﻲ ﺘﻨطﺒـق ﻋـﺎدة
Lexicographic applies in situations where only one good in a اﻟﺘﻔﻀﻴﻼت اﻟﻤرﺘﺒﺔ
ﻋﻠـﻰ اﻟﺤــﺎﻻت اﻟﺘــﻲ ﻴﻔﻀــﻝ ﻓﻴﻬــﺎ اﻟﻤﺴــﺘﻬﻠك ﺴــﻠﻌﺔ واﺤــدة ﻓﻘــط ﻤــن
Preferences bundle is preferred by the consumer. ﺒﺼورة ﻤﻌﺠﻤﻴﺔ
ﻤﺠﻤوﻋﺔ ﺴﻠﻊ
Liabilities are present obligations of the entity اﻟﻤطﻠوﺒﺎت ﻫﻲ اﻻﻟﺘزاﻤﺎت اﻟﺤﺎﻟﻴﺔ ﻟﺠﻬـﺔ ﻤـﺎ واﻟﻨﺎﺸـﺌﺔ ﻋـن أﺤـداث
arising from past events, the settlement of which
ﺴ ــﺎﺒﻘﺔ ،واﻟﺘ ــﻲ ﻴﺘوﻗ ــﻊ أن ﻴ ــؤدي ﺴ ــدادﻫﺎ إﻟ ــﻰ ﺘ ــدﻓق اﻟﻤـ ـوارد اﻟﺘ ــﻲ
Liabilities is expected to result in an outflow from the اﻟﻤطﻠوﺒﺎت
entity of resources embodying economic ﺘﻤﺜﻝ ﻤزاﻴﺎ اﻗﺘﺼﺎدﻴﺔ ﻟﻠﺸرﻛﺔ أو إﻤﻛﺎﻨﻴﺎت ﺨدﻤﻴﺔ ﻟﺘﻠك اﻟﺠﻬﺔ إﻟﻰ
benefits or service potential.
ﺨﺎرﺠﻬﺎ
Royalties and licence fees may also include, رﺴ ــوم اﻻﻤﺘﻴ ــﺎز ورﺴ ــوم اﻟﺘ ــرﺨﻴص ،ورﺒﻤ ــﺎ ﺘﺸ ــﻤﻝ ﻤ ــن ﻀ ــﻤن ﻤ ــﺎ
among other things payments in respect of
Licence Fees patents, trade marks and copyrights, by the, ﺘﺘﻀ ـ ــﻤﻨﻪ ،دﻓﻌ ـ ــﺎت ﻴؤدﻴﻬ ـ ــﺎ اﻟﻤﺸ ـ ــﺘري ﺘﺘﻌﻠ ـ ــق ﺒﺒـ ـ ـراءات اﻻﺨﺘـ ـ ـراع رﺴوم اﻟﺘرﺨﻴص
purchaser. واﻟﻌﻼﻤﺎت اﻟﺘﺠﺎرﻴﺔ وﺤﻘوق اﻟﺘﺄﻟﻴف واﻟﻨﺸر.
A measure of the ease by which a financial asset ﻤﻘﻴﺎس ﻟﻤدى اﻟﺴﻬوﻟﺔ اﻟﺘﻲ ﻴﻤﻛن ﺒﻬﺎ ﺘﺤوﻴـﻝ أﺼـﻝ ﻤـﺎﻟﻲ ﻤـﺎ إﻟـﻰ
Liquidity can be converted into a form readily accepted as اﻟﺴﻴوﻟﺔ
payment for goods and services. ﺸﻛﻝ ﻴﻤﻛن اﺴﺘﺨداﻤﻪ ﻟدﻓﻊ ﺜﻤن اﻟﺴﻠﻊ واﻟﺨدﻤﺎت.
Liquidity Premium
An adjustment to a real interest rate to ﺘﻌدﻴﻝ ﻟﺴﻌر اﻟﻔﺎﺌدة اﻟﺤﻘﻴﻘﻲ ﻟﻠﺘﻌـوﻴض ﻋـن اﻟﻌﻼﻗـﺔ اﻟﻤﺒﺎﺸـرة ﺒـﻴن
compensate for the direct relationship between ﻓرق اﻟﺴﻴوﻟﺔ
uncertainty and the duration of a debt contract. اﻟرﻴﺒﺔ واﻟﻤدة اﻟﺘﻲ ﻴدوﻤﻬﺎ ﻋﻘد دﻴن ﻤﺎ
the catalogue price, when quoted by wholesalers ﻫو ﺴﻌر اﻟﻛﺘﺎﻟوج اﻟذي ﻴﻘﺘرﺤﻪ ﺘﺠﺎر اﻟﺠﻤﻠﺔ ﻋﻠﻰ ﺘﺠـﺎر اﻟﺘﺠزﺌـﺔ،
to retailers, these prices are subject to trade
List Price: discount, the list price often being the retailer's وﺘﺨﻀﻊ ﻫذﻩ اﻷﺴﻌﺎر ﻟﻠﺨﺼم اﻟﺘﺠﺎري ،وﻴﻤﺜﻝ ﺴـﻌر اﻟﺘﺠزﺌـﺔ ﻓـﻲ ﺴﻌر اﻟﺘﺠزﺌﺔ
selling price اﻟﻐﺎﻟب ﺴﻌر اﻟﺒﻴﻊ ﻟدى ﺘﺎﺠر اﻟﺘﺠزﺌﺔ.
Lift on/Lift off Fee for lifting Container onto رﺴم ﺘﺤﻤﻴﻝ اﻟﺤﺎوﻴﺔ ﻓﻲ اﻟﺸﺎﺤﻨﺎت وﺘﻨزﻴﻠﻬﺎ ﻤﻨﻬﺎ ﻟﺘﺴﻠﻴم اﻟﺒﻀـﺎﻋﺔ
LO/LO and off trucks for delivery and return of the رﺴم اﻟﺘﺤﻤﻴﻝ واﻟﺘﻨزﻴﻝ
empty container. ٕواﻋﺎدة اﻟﺤﺎوﻴﺔ اﻟﻔﺎرﻏﺔ.
Long Run
Production activity where all factors of اﻟﻨﺸ ــﺎط اﻹﻨﺘ ــﺎﺠﻲ اﻟ ــذي ﺘﺘﺒ ــﺎﻴن ﻓﻴ ــﻪ ﻋواﻤ ــﻝ اﻹﻨﺘ ــﺎج ﻤ ــن ﺤﻴ ــث اﻹﻨﺘﺎج ﻋﻠﻰ اﻟﻤدى
production may vary in quantity. The firm has
Production ﻛﻤﻴﺘﻬــﺎ .وﺘﺘﻤﺘــﻊ اﻟﻤؤﺴﺴــﺔ ﻓﻴــﻪ ﺒﺤرﻴــﺔ اﻟﻤﺒﺎدﻟــﺔ ﺒــﻴن ﻫــذﻩ اﻟﻌواﻤــﻝ اﻟطوﻴﻝ
the freedom to substitute among these factors or .وﺒﻴن اﻹﻨﺘﺎج ﺴﻌﻴًﺎ ﻟﺘﻘﻠﻴﻝ اﻟﺘﻛﺎﻟﻴف إﻟﻰ أدﻨﻰ ﺤد ﻤﻤﻛن
production in attempts to minimize costs.
Illustrates the income distribution of a country. ﺤﻴـث ﻴﻘـﻴس اﻟﻤﺤـور.ﻤﻨﺤﻨﻰ ﺒﻴﺎﻨﻲ ﻴﺒـﻴن ﺘـوزع اﻟـدﺨﻝ ﻓـﻲ ﺒﻠـد ﻤـﺎ
The horizontal axis measures the percentages of
the population while the vertical axis shows the اﻷﻓﻘﻲ اﻟﻨﺴب اﻟﻤﺌوﻴﺔ ﻟﻠﺴﻛﺎن ﻓﻴﻤﺎ ﻴﺒﻴن اﻟﻤﺤـور اﻟﻌﻤـودي اﻟﻨﺴـﺒﺔ
Lorenz Curve ﻤﻨﺤﻨﻰ ﻟورﻴﻨز
percentage of the national income that they وﻴﺒــدو ﻤﻨﺤﻨــﻰ ﻟــورﻴﻨز.اﻟﻤﺌوﻴــﺔ اﻟﺘــﻲ ﻴﺤﻘﻘوﻨﻬــﺎ ﻤــن اﻟــدﺨﻝ اﻟﻘــوﻤﻲ
receive. The Lorenz Curve will look like this:
:ﻋﻠﻰ ﻫذا اﻟﻨﺤو
Something is missing!!!
M
A narrow money supply measure that includes ﻤﻘﻴــﺎس ﻀ ــﻴق ﻟﻠﻌ ــرض اﻟﻨﻘ ــدي ﻴﺘﻀــﻤن اﻟﻌﻤﻠ ــﺔ اﻟﻤﺘداوﻟ ــﺔ وﻗﻴﻤ ــﺔ
M1 currency in circulation and the value of demand M1 اﻟﻤﻘﻴﺎس
deposits. .اﻟوداﺌﻊ ﺘﺤت اﻟطﻠب
A broad money supply measure that includes ﻤﻘﻴــﺎس ﻋ ـرﻴض ﻟﻠﻌــرض اﻟﻨﻘــدي ﻴﺘﻀــﻤن اﻟﻌﻤﻠــﺔ واﻟوداﺌــﻊ ﺘﺤــت
M2 currency, demand deposits, and the value of M2 اﻟﻤﻘﻴﺎس
time deposits. .اﻟطﻠب وﻗﻴﻤﺔ اﻟوداﺌﻊ ﻷﺠﻝ
Under the Common Customs Law for the Arab ﻴﻌﻨ ـ ــﻲ،وﻓﻘـ ـ ـﺎً ﻟﻘ ـ ــﺎﻨون اﻟﺠﻤ ـ ــﺎرك اﻟﻤوﺤ ـ ــد ﻟ ـ ــدوﻝ اﻟﺨﻠ ـ ــﻴﺞ اﻟﻌرﺒ ـ ــﻲ
States of the Gulf the term “ manifest“ means
manifest the document containing a full description of the ﻤﺼطﻠﺢ "اﻟﻤﺎﻨﻴﻔﺴت" وﺜﻴﻘﺔ ﺘﺤوي ﺒﻴﺎﻨﺎً ﻛـﺎﻤﻼً ﻟﻠﺒﻀـﺎﺌﻊ اﻟﻤﺤﻤوﻟـﺔ اﻟﻤﺎﻨﻴﻔﺴت
goods carried on the various means of transport. .ﻋﻠﻰ أي ﻨوع ﻤن أﻨواع وﺴﺎﺌﻝ اﻟﻨﻘﻝ
Itemised list of cargo prepared by shipping ًﻗﺎﺌﻤـ ــﺔ ﺒﺒﻨـ ــود اﻟﺒﻀـ ــﺎﻋﺔ اﻟﻤﺸـ ــﺤوﻨﺔ ﺘﻌـ ــدﻫﺎ ﺸـ ــرﻛﺎت اﻟﺸـ ــﺤن وﻓﻘ ـ ـﺎ
Manifest Direct companies from Bills of Lading and presented ﻤﺎﻨﻴﻔﺴت داﻴرﻛت
(Discharge of ﻟﺒ ـ ـواﻟص اﻟﺸـ ــﺤن وﺘﻘـ ــدﻤﻬﺎ ﻟﻠﺴـ ــﻠطﺎت اﻟﺠﻤرﻛﻴـ ــﺔ ﻟﻠﺤﺼـ ــوﻝ ﻋﻠـ ــﻰ
Cargo)
to Customs for formal report of cargo ()ﺘﻔرﻴﻎ اﻟﺤﻤوﻟﺔ
.ﺘﻘرﻴر رﺴﻤﻲ ﺒﺎﻟﺒﻀﺎﻋﺔ
The cost of producing one more unit of a good اﻟزﻴﺎدة ﻓﻲ إﺠﻤﺎﻟﻲ ﺘﻛﻠﻔﺔ اﻹﻨﺘﺎج اﻟﻨﺎﺸﺌﺔ ﻋن إﻀـﺎﻓﺔ وﺤـدة واﺤـدة
in the short run. A measure of the opportunity
Marginal Costs costs of the variable inputs in their next best use. وﻫ ــو ﻤﻘﻴ ــﺎس ﻟﺘﻛﻠﻔ ــﺔ اﻟﻔ ــرص.ﻤ ــن اﻟﻤﻨ ــﺘﺞ ﻋﻠ ــﻰ اﻟﻤ ــدى اﻟﻘﺼ ــﻴر اﻟﺘﻛﺎﻟﻴف اﻟﺤدﻴﺔ
اﻟﺒدﻴﻠﺔ ﻟﻠﻤدﺨﻼت اﻟﻤﺘﻐﻴرة
Marginal The marginal propensity to consume (MPC) is اﻟﻤﻴـﻝ اﻟﺤـدي ﻟﻼﺴــﺘﻬﻼك ﻫـو اﻟﻨﺴــﺒﺔ اﻟﺘـﻲ ﺘﻨﻔــق ﻋﻠـﻰ اﻻﺴــﺘﻬﻼك اﻟﻤﻴﻝ اﻟﺤدي ﻟﻼﺴﺘﻬﻼك
propensity to the proportion of the last € earned that is spent
consume on consumption. For example, if a person earns ﻤــن آﺨــر ﺠﻨﻴــﻪ ﻤــن اﻟــدﺨﻝ .ﻓــﺈذا زاد دﺨــﻝ ﺸــﺨص ﻤﻌــﻴن ،ﻋﻠــﻰ
€1 more and consumes 60p of it, then the MPC
is 0.6. ﺴــﺒﻴﻝ اﻟﻤﺜــﺎﻝ ،ﺠﻨﻴﻬ ـﺎً واﺤــداً واﺴــﺘﻬﻠك ﻤﻨــﻪ 60ﺒﻨﺴ ـﺎً ،ﻴﻛــون ﻤﻴﻠــﻪ
اﻟﺤدي ﻟﻼﺴﺘﻬﻼك 0.6
Marginal The fraction of each additional dollar of income اﻟﺠــزء اﻟــذي ﻴــذﻫب ﻟﻺﻨﻔــﺎق اﻻﺴــﺘﻬﻼﻛﻲ ﻤــن ﻛــﻝ دوﻻر إﻀــﺎﻓﻲ
Propensity to devoted to consumption expenditure. اﻟﻤﻴﻝ اﻟﺤدي ﻟﻼﺴﺘﻬﻼك
Consume ﻋﻠﻰ اﻟدﺨﻝ.
The fraction of each additional dollar of income اﻟﺠــزء اﻟــذي ﻴــذﻫب ﻤــن ﻛــﻝ دوﻻر إﻀــﺎﻓﻲ ﻋﻠــﻰ اﻟــدﺨﻝ إﻟــﻰ أي
Marginal devoted to any type of spending (i.e.,
Propensity to consumption, investment, government, or net ﻨــوع ﻤــن أﻨـواع اﻹﻨﻔــﺎق )ﻛﺎﻹﻨﻔــﺎق اﻻﺴــﺘﻬﻼﻛﻲ أو اﻻﺴــﺘﺜﻤﺎري أو اﻟﻤﻴﻝ اﻟﺤدي ﻟﻺﻨﻔﺎق
Spend exports). اﻟﺤﻛوﻤﻲ أو ﺼﺎﻓﻲ اﻟﺼﺎدرات(.
of transport for commercial use which are used ﻛﻴوﺘــو ﻟﻌــﺎم 1974واﻟﻤﻠﺤــق اﻟﺨــﺎص "ي" ،اﻟﻔﺼــﻝ 3ﻤــن
in international traffic. The definition of “means
of transport for commercial use” in those اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘـو اﻟﻤﻌدﻟـﺔ .ﺤﻴـث ﻴﻐطـﻲ ﻫـذان اﻟﻤﻠﺤﻘـﺎن وﺴـﺎﺌﻝ
Annexes includes normal spare parts, اﻟﻨﻘ ــﻝ ﻟﻸﻏـ ـراض اﻟﺘﺠﺎرﻴ ــﺔ اﻟﻤﺴ ــﺘﺨدﻤﺔ ﻋﻠ ــﻰ ﻨط ــﺎق دوﻟ ــﻲ.
accessories and equipment, as well as
وﻴﺘﻀ ــﻤن ﺘﻌرﻴ ــف "وﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ ﻟﻸﻏـ ـراض اﻟﺘﺠﺎرﻴ ــﺔ" ﻓ ــﻲ
lubrication oils and fuel contained in the normal
tanks, when carried with the means of transport ﻫ ـ ـ ــذﻴن اﻟﻤﻠﺤﻘ ـ ـ ــﻴن ﻗط ـ ـ ــﻊ اﻟﻐﻴ ـ ـ ــﺎر واﻟﻤﻠﺤﻘ ـ ـ ــﺎت واﻟﺘﺠﻬﻴـ ـ ـ ـزات
for commercial use. اﻟﻤﻌﺘــﺎدة ،إﻀــﺎﻓﺔ إﻟــﻰ زﻴــوت اﻟﺘﺸــﺤﻴم واﻟوﻗــود اﻟﻤوﺠــود ﻓــﻲ
2. In some countries, the term “conveyance” is
used with the same meaning as “means of اﻟﺨ ازﻨـ ــﺎت اﻟﻤﻌﺘـ ــﺎدة ،ﻋﻨـ ــد ﻨﻘﻠﻬـ ــﺎ ﺒوﺴـ ــﺎﺌﻝ اﻟﻨﻘـ ــﻝ ﻟﻸﻏ ـ ـراض
transport for commercial use”. اﻟﺘﺠﺎرﻴﺔ.
.2
See: Commentary 3 to Article 1, Annex C of the
Istanbul Convention.
ارﺠ ـ ــﻊ :اﻟﺘﻌﻘﻴ ـ ــب رﻗـ ـ ــم 3ﻋﻠ ـ ــﻰ اﻟﻤـ ـ ــﺎدة ،1اﻟﻤﻠﺤ ـ ــق ج ﺒﺎﺘﻔﺎﻗﻴـ ـ ــﺔ
اﺴﺘﻨﺒوﻝ.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means road vehicles
and trailers, boats and aircraft, together with اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻋرﺒــﺎت اﻟﻨﻘــﻝ اﻟﺒــري واﻟﻤﻘطــورات
their spare parts and normal accessories and واﻟﻤ ارﻛـ ـ ــب اﻟﺒﺤرﻴـ ـ ــﺔ واﻟطـ ـ ــﺎﺌرات )ﻤـ ـ ــﻊ ﻗطـ ـ ــﻊ ﻏﻴﺎرﻫـ ـ ــﺎ وﻤﻠﺤﻘﺎﺘﻬـ ـ ــﺎ
equipment, imported or exported exclusively for
وﺘﺠﻬﻴزاﺘﻬﺎ اﻟﻤﻌﺘـﺎدة اﻟﻤﺴـﺘوردة أو اﻟﻤﺼـدرة ﻟﻼﺴـﺘﺨدام اﻟﺸﺨﺼـﻲ
personal use by the person concerned and not
Means of transport
for the transport of persons for remuneration or ﺤﺼـرﻴﺎً ﻤــن ﻗﺒــﻝ اﻟﺸــﺨص اﻟﻤﻌﻨــﻲ وﻟــﻴس ﻟﻨﻘــﻝ اﻷﺸــﺨﺎص ﻤﻘﺎﺒــﻝ وﺴﺎﺌﻝ اﻟﻨﻘﻝ ﻟﻸﻏراض
for private use
the industrial or commercial transport of goods, أﺠر أو ﻟﻨﻘﻝ اﻟﺒﻀﺎﺌﻊ اﻟﺼﻨﺎﻋﻴﺔ أو اﻟﺘﺠﺎرﻴﺔ ﺒﺄﺠر أو ﺒدوﻨﻪ. اﻟﺨﺎﺼﺔ
whether or not for remuneration.
Note ﻤﻼﺤظﺎت:
Customs facilities applicable to means of
transport for private use are dealt with in Annex اﻹﺠ ـ ـ ـراءات اﻟﺸـ ـ ــﻛﻠﻴﺔ اﻟﺠﻤرﻛﻴـ ـ ــﺔ اﻟﻤطﺒﻘـ ـ ــﺔ ﻋﻠـ ـ ــﻰ وﺴـ ـ ــﺎﺌﻝ اﻟﻨﻘـ ـ ــﻝ
F.3. to the Kyoto Convention of 1974 and in
Specific Annex J, Chapter 1 of the revised ﻟﻸﻏـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـراض اﻟﺸﺨﺼ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻴﺔ ﻤﺒﻴﻨ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﺔ ﻓ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــﻲ اﻟﻤﻠﺤ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ــق
Kyoto Convention. These Annexes cover private
means of transport which are imported or و 3 -ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو ﻟﻌ ــﺎم 1974واﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص "ي"،
exported by travellers. اﻟﻔﺼ ـ ــﻝ 3ﻤ ـ ــن اﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو اﻟﻤﻌدﻟ ـ ــﺔ .ﺤﻴ ـ ــث ﻴﻐط ـ ــﻲ ﻫ ـ ــذان
اﻟﻤﻠﺤﻘﺎن وﺴﺎﺌﻝ اﻟﻨﻘﻝ اﻟﺘﻲ ﻴﺴﺘوردﻫﺎ أو ﻴﺼدرﻫﺎ اﻟﻤﺴﺎﻓرون.
Goods that would be under-provided in a pure ﻫــﻲ ﺴ ــﻠﻊ ﻴﻘ ــﻝ اﻹﻗﺒــﺎﻝ ﻋﻠﻴﻬ ــﺎ ﻟ ــو ﺘرﻛــت ﻟﻘواﻋ ــد اﻗﺘﺼ ــﺎد اﻟﺴ ــوق
free-market economy. This is because they have
external benefits that people would not take into اﻟﺤرة اﻟﻤﺤﻀﺔ .وﻫذا ﻷن ﻟﻬﺎ ﻓواﺌد ﺨﺎرﺠﻴﺔ ﻻ ﻴﺄﺨذﻫﺎ اﻟﻨـﺎس ﻓـﻲ
account when they made their decisions about اﻟﺤﺴــﺒﺎن ﻋﻨــد اﺘﺨ ــﺎذ ﻗ ـرارﻫم ﺤﻴــﺎﻝ ﻤ ــﺎ ﻴﻨﺒﻐــﻲ ﻋﻠــﻴﻬم اﺴ ــﺘﻬﻼﻛﻪ.
how much to consume. An example is
وﻤــن أﻤﺜﻠــﺔ ذﻟــك اﻟﻠﻘﺎﺤــﺎت .ﻓﻨﺘﻴﺠــﺔ ﺘﻠﻘــﻴﺢ اﻟﻨــﺎس ﻨﺒﻘــﻲ اﻟــﺒﻼد ﻓــﻲ
Merit Goods vaccinations. As a result of people being اﻟﺴﻠﻊ اﻻﺠﺘﻤﺎﻋﻴﺔ
vaccinated we keep disease out of the country, ﻤﺄﻤن ﻤن اﻷﻤـراض ،ﻟﻛـن ﻟـو ﺘـرك اﻷﻤـر ﻟﻘواﻋـد اﻟﺴـوق ﻓﻘـط ﻓﻘـد
but if it was left just to the market many people ﻴﺨﺘ ــﺎر اﻟﻛﺜﻴ ــر ﻤ ــن اﻟﻨ ــﺎس اﻟﻤﺠﺎزﻓ ــﺔ وﻋ ــدم دﻓ ــﻊ ﺜﻤ ــن اﻟﻠﻘﺎﺤ ــﺎت،
might choose to take the risk and not pay for
vaccinations. This could have negative effects ﻓﻴﻨﺠم ﻋن ذﻟك آﺜﺎر ﺴﻠﺒﻴﺔ ﻋﻠﻰ اﻟﻤﺠﺘﻤﻊ.
for society.
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﺘﻌﻨــﻲ ﻛﻠﻤــﺔ
States of the Gulf the term “the Minister” means
Minister "اﻟوزﻴر" اﻟوزﻴر اﻟذي ﺘﺘﺒﻊ ﻟﻪ إدارة اﻟﺠﻤﺎرك. اﻟوزﻴر
the minister to whom the Customs
Administration reports.
Minority interest is that part of the net surplus ﺤﺼﺔ اﻷﻗﻠﻴﺔ ﻫـﻲ ذاك اﻟﺠـزء ﻤـن ﺼـﺎﻓﻲ اﻟﻔـﺎﺌض )اﻟﻌﺠـز( وﻤـن
(deficit) and of net assets/equity of a controlled
ﺼــﺎﻓﻲ اﻷﺼــوﻝ/ﺤﻘــوق اﻟﻤﻠﻛﻴــﺔ ﻟــدى ﻛﻴــﺎن ﻤﺴــﻴطر ﻋﻠﻴــﻪ ﻤﺎﻟﻴ ـﺎً
Minority interest entity attributable to interests which are not ﺤﺼﺔ اﻷﻗﻠﻴﺔ
owned, directly or indirectly through controlled وﻫ ــﻲ ﺘﻤﺜ ــﻝ اﻟﺤﺼ ــص اﻟﺘ ــﻲ ﻻ ﻴﻤﻠﻛﻬ ــﺎ اﻟﻛﻴ ــﺎن اﻟﻤﺴ ــﻴطر ﺒﺸ ــﻛﻝ
entities, by the controlling entity.
ﻤﺒﺎﺸر وﻻ ﻏﻴر ﻤﺒﺎﺸر ﻤن ﺨﻼﻝ ﻛﻴﺎﻨﺎت ﻤﺴﻴطر ﻋﻠﻴﻬﺎ.
Milton Friedman’s theory places the quantity of ﻨظرﻴـ ــﺔ ﻤﻠﺘـ ــون ﻓرﻴـ ــدﻤﺎن اﻟﺘـ ــﻲ ﺘﻌﺘﺒـ ــر ﻛﻤﻴـ ــﺔ اﻟﻨﻘـ ــد اﻟﻤﺘـ ــداوﻝ ﻓـ ــﻲ
Monetarism money that circulates around the economy at the اﻟﻤذﻫب اﻟﻨﻘدي
centre of macroeconomic instability. Many of اﻗﺘﺼـ ــﺎد ﻤـ ــﺎ ﻋـ ــﺎﻤﻼً أﺴﺎﺴـ ــﻴﺎً ﻟزﻋزﻋـ ــﺔ اﺴـ ــﺘﻘرار اﻻﻗﺘﺼـ ــﺎد اﻟﻛﻠـ ــﻲ.
the key features of Monetarism are incorporated وﺘﺘﺠﻠـﻰ اﻟﻛﺜﻴـر ﻤـن اﻟﻤﻔـﺎﻫﻴم اﻟرﺌﻴﺴــﻴﺔ ﻟﻠﻤـذﻫب اﻟﻨﻘـدي ﻓـﻲ ﺘﺤﻠﻴــﻝ
in IS-LM analysis and AS-AD analysis.
IS-LMوﺘﺤﻠﻴﻝ .AS-AD
Also known as High-powered Money. Reserves وﺘﻌ ــرف أﻴﻀـ ـﺎً ﺒﺎﺴ ــم اﻟﻨﻘ ــد اﻟﻤ ــؤﺜر أو اﻟﻔﻌ ــﺎﻝ .وﻫ ــﻲ ﻋﺒ ــﺎرة ﻋ ــن
+ Currency in the monetary system -- the main
Monetary Base liabilities of the central bank. اﻻﺤﺘﻴﺎطﻴــﺎت +اﻟﻌﻤﻠــﺔ اﻟﻤﺘداوﻟــﺔ ﻓــﻲ ﻨظــﺎم ﻨﻘــدي ﻤــﺎ – اﻟﺨﺼــوم اﻟﻘﺎﻋدة اﻟﻨﻘدﻴﺔ
اﻟرﺌﻴﺴﻴﺔ ﻟﻠﺒﻨك اﻟﻤرﻛزي
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the process by
Money laundering which the illegal source of proceeds is اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨـﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة اﻟﻌﻤﻠﻴـﺔ اﻟﺘـﻲ ﻴـﺘم ﺒﻬـﺎ إﺨﻔـﺎء اﻟﻤﺼـدر
concealed by means of financial transactions or ﻏﻴ ــر اﻟﻤﺸ ــروع ﻟﻺﻴـ ـرادات ﻋ ــن طرﻴ ــق اﻟﻤﻌ ــﺎﻤﻼت اﻟﻤﺎﻟﻴ ــﺔ أو أي
any other means to make it appear legitimate.
ﻼ ﺸرﻋﻴﺎً.
طرﻴق آﺨر ﻹﻛﺴﺎﺒﻬﺎ ﺸﻛ ً
Money Market A short term (less than 10 years) debt ﺴﻨد ﻤدﻴوﻨﻴﺔ ﻗﺼﻴر اﻷﺠﻝ )أﻗﻝ ﻤن ﻋﺸر ﺴﻨوات(. ﺴﻨد ﺴوق ﻨﻘدي
Instrument instrument.
Money Multiplier
The relationship between changes in the اﻟﻌﻼﻗﺔ ﺒﻴن اﻟﺘﻐﻴرات ﻓﻲ اﻟﻘﺎﻋدة اﻟﻨﻘدﻴﺔ واﻟﻌرض اﻟﻨﻘدي. اﻟﻤﻀﺎﻋف اﻟﻨﻘدي
monetary base and the money supply.
)Money supply (M See M1 M2 راﺠﻊ اﻟﻤﻘﻴﺎس M1واﻟﻤﻘﻴﺎس M2 اﻟﻌرض اﻟﻨﻘدي
A market structure similar to perfect ﺒﻨﻴــﺔ ﺴــوﻗﻴﺔ ﺘﺸــﺎﺒﻪ ﺒﻨﻴــﺔ اﻟﻤﻨﺎﻓﺴــﺔ اﻟﻛﺎﻤﻠــﺔ ﻤــن ﺤﻴــث وﺠــود ﻋــدد
competition in that there are a large number of
Monopolistic firms competing in a given industry. However, ﻛﺒﻴــر ﻤــن اﻟﻤﻨﺸــﺂت اﻟﻤﺘﻨﺎﻓﺴــﺔ ﻓــﻲ ﺼــﻨﺎﻋﺔ ﻤــﺎ .ﻟﻛــن ﻛــﻝ ﻤﻨﺸــﺄة
Competition each firm is selling a differentiated product and ﺘﺒﻴﻊ ﻤﻨﺘﺠًﺎ ﻤﺘﻤﺎﻴ ًاز وﻗد ﺘﺴﺘﻐﻝ ﺘﻔﻀﻴﻼت اﻟﻌﻼﻤﺎت اﻟﺘﺠﺎرﻴﺔ اﻟﺘـﻲ اﻟﻤﻨﺎﻓﺴﺔ اﻻﺤﺘﻛﺎرﻴﺔ
may exploit brand preferences such that is may
ﻴﻤﻛن أن ﺘﻌﻤﻝ ﻛﻌﺎﻤﻝ ﺘﻨﺎﻓﺴﻲ ﺒﺎﻟﻨﺴﺒﺔ ﻟﻌﻤﻼﺌﻬﺎ.
act as a monopolist with respect to its own
customers.
A market structure where only one firm exists in ﺸــﻛﻝ ﻤــن أﺸــﻛﺎﻝ ﻫﻴﻛﻠﻴــﺔ اﻟﺴــوق ﺤﻴــث ﺘﻛــون ﻫﻨــﺎك ﻤﻨﺸــﺄة واﺤــدة
a given industry. This firm has a high degree of
Monopoly market power such that it is able to act as a ﻤﺘﺤﻛﻤــﺔ ﺒﺼــﻨﺎﻋﺔ ﻤﻌﻴﻨــﺔ .وﺘﻛــون ﻫــذﻩ اﻟﻤﻨﺸــﺄة ﻋﻠــﻰ درﺠــﺔ ﻤــن اﻻﺤﺘﻛﺎر
price-maker with respect to market prices. اﻟﻘوة ﻓﻲ اﻟﺴوق ﺘﻤﻛﻨﻬﺎ ﻤن اﻟﺘﺤﻛم ﺒﺘﺤدﻴد اﻷﺴﻌﺎر ﻓﻴﻪ.
Mate's Receipt إﻴﺼـ ــﺎﻝ وﻛﻴـ ــﻝ اﻟرﺒـ ــﺎن ﻋﺒـ ــﺎرة ﻋـ ــن وﺜﻴﻘـ ــﺔ ﺘﺴـ ــﺘﺨدم ﻋﻨـ ــد ﺘﺤﻤﻴـ ــﻝ
A mate's receipt is a document used when goods
اﻟﺒﻀــﺎﻋﺔ ﻋﻠــﻰ ﺴــﻔﻴﻨﺔ ﺒواﺴــطﺔ ﻤرﻛــب ﺸــﺤن .ورﻏــم أﻨﻬــﺎ ﺘﺼــدر
are loaded on to a ship by lighter. Though it is إﻴﺼﺎﻝ وﻛﻴﻝ اﻟرﺒﺎن
MR issued by the Shipping Company it has no legal ﻋن اﻟﺸرﻛﺔ اﻟﺸﺎﺤﻨﺔ إﻻ أﻨﻬﺎ ﻻ ﺘﺤﻤﻝ ﻤﻔﻌـوﻻً ﻗﺎﻨوﻨﻴـﺎً ﻟﻛﻨﻬـﺎ ﺘـؤدي
standing but it serves a useful purpose. It is )وﺜﻴﻘﺔ ﺘﺤﻤﻴﻝ ﻤؤﻗﺘﺔ(
ﻏرﻀﺎً ﻤﻔﻴداً .وﻫﻲ ﻋﺎدة ﺘﺴﺘﺒدﻝ ﺒﺒوﻟﻴﺼﺔ اﻟﺸﺤن ﻓﻴﻤﺎ ﺒﻌد.
usually surrendered against Bill of Lading i.e. (it
is exchanged afterwards for a B/L).
A concept developed by Keynes that said that ﻤﻔﻬــوم ﺠــﺎء ﺒــﻪ ﻛﻴﻨــز ﻴﻔﻴــد ﺒــﺄن أﻴــﺔ زﻴــﺎدة ﻓــﻲ ﻤــدﺨﻼت اﻻﻗﺘﺼــﺎد
any increase in injections into the economy
(investment, government expenditure or )اﻻﺴـ ــﺘﺜﻤﺎر ،أو اﻹﻨﻔـ ــﺎق اﻟﺤﻛـ ــوﻤﻲ ،أو اﻟﺼـ ــﺎدرات( ﻴﻨـ ــﺘﺞ ﻋﻨﻬـ ــﺎ
Multiplier
exports) would lead to a proportionally bigger زﻴــﺎدة أﻛﺒــر ﻨﺴــﺒﻴﺎً ﻓــﻲ اﻟــدﺨﻝ اﻟﻘــوﻤﻲ .وذﻟــك ﻷن زﻴــﺎدة اﻹﻨﻔــﺎق اﻟﻤﻀﺎﻋف
increase in National Income. This is because the
ﺘوﻟــد ﺒــدورﻫﺎ زﻴــﺎدة أﺨــرى ﻓــﻲ اﻹﻨﻔــﺎق أﻛﺒــر ﻤﻨﻬــﺎ .وﻴﺘوﻗــف ﺤﺠــم
extra spending would create in turn even greater
spending. The size of the multiplier would اﻟﻤﻀﺎﻋف ﻋﻠﻰ ﻤﺴﺘوى اﻟﺘﺴرﺒﺎت.
depend on the level of leakages.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means measures taken
Mutual by a Customs administration on behalf of or in اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻹﺠـ ـراءات اﻟﻤﺘﺨ ــذة ﻤ ــن ﻗﺒ ــﻝ إدارة
Administrative collaboration with another Customs ﺠﻤرﻛﻴ ــﺔ ﻤ ــﺎ ﺒﺎﻟﻨﻴﺎﺒ ــﺔ ﻋ ــن أو ﺒﺎﻟﺘﻌ ــﺎون ﻤ ــﻊ إدارة ﺠﻤرﻛﻴ ــﺔ أﺨ ــرى اﻟﻤﺴﺎﻋدة اﻹدارﻴﺔ
Assistance administration for the proper application of
ﺒﻬـ ـ ــدف اﻟﺘطﺒﻴـ ـ ــق اﻟﺴـ ـ ــﻠﻴم ﻟﻘـ ـ ــﺎﻨون اﻟﺠﻤـ ـ ــﺎرك وﻟﻤﻨـ ـ ــﻊ اﻟﻤﺨﺎﻟﻔـ ـ ــﺎت اﻟﻤﺘﺒﺎدﻟﺔ
Customs law and for the prevention,
investigation and repression of Customs اﻟﺠﻤرﻛﻴﺔ واﻟﺘﺤﻘﻴق ﻓﻴﻬﺎ ٕواﺤﺒﺎطﻬﺎ.
offences.
N
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
Nairobi customs terms this term means the expression
Convention commonly used to refer to the international اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﻌﺒﻴـر اﻟﺸـﺎﺌﻊ اﻻﺴـﺘﺨدام ﻟﻠداﻟـﺔ ﻋﻠـﻰ
اﺘﻔﺎﻗﻴﺔ ﻨﻴروﺒﻲ )اﻟﻤﻌدﻟﺔ(
)(amended Convention on mutual administrative assistance اﻻﺘﻔﺎﻗﻴ ــﺔ اﻟدوﻟﻴ ــﺔ ﻟﻠﻤﺴ ــﺎﻋدة اﻹدارﻴ ــﺔ اﻟﻤﺘﺒﺎدﻟ ــﺔ ﻟﻤﻨ ــﻊ اﻟﻤﺨﺎﻟﻔ ــﺎت
for the prevention, investigation and repression
اﻟﺠﻤرﻛﻴــﺔ واﻟﺘﺤﻘﻴــق ﻓﻴﻬــﺎ ٕواﺤﺒﺎطﻬــﺎ ،واﻟﻤﻌﺘﻤــدة ﻤــن ﻗﺒــﻝ ﻤﺠﻠــس
of Customs offences adopted by the Customs
Needs
Goods and services essential for human اﻟﺴﻠﻊ واﻟﺨدﻤﺎت اﻟﻀرورﻴﺔ ﻟﺒﻘﺎء اﻹﻨﺴﺎن اﻟﺤﺎﺠﺎت
survival.
A set of consumption bundles (points) relative ﻤﺠﻤوﻋــﺔ ﻤــن اﻟﻨﻘــﺎط اﻻﺴــﺘﻬﻼﻛﻴﺔ ﺘﺘﻌﻠــق ﺒﻬﺒــﺔ ﻤﺒدﺌﻴــﺔ أو ﺠﺎرﻴــﺔ
to an initial or current endowment where one or
Negotiation Space all consumers can be made better off through ﻴﺤﺼ ــﻝ ﻓﻴﻬ ــﺎ ﻤﺴ ــﺘﻬﻠك أو ﺠﻤﻴ ــﻊ اﻟﻤﺴ ــﺘﻬﻠﻛﻴن ﻋﻠ ــﻰ اﻟرﺨ ــﺎء ﻤ ــن ﻤﺴﺎﺤﺔ اﻟﺘداوﻝ
trade without harming any other consumers. ﺨﻼﻝ اﻟﻤﺘﺎﺠرة دون اﻹﻀرار ﺒﺎﻟﻤﺴﺘﻬﻠﻛﻴن اﻵﺨرﻴن.
Net assets/equity is the residual interest in the ﺼــﺎﻓﻲ اﻷﺼــوﻝ/ﺤﻘــوق اﻟﻤﻠﻛﻴــﺔ ﻫــو اﻟﺤﺼــﺔ اﻟﻤﺘﺒﻘﻴــﺔ ﻓــﻲ أﺼــوﻝ
assets of the entity after deducting all its ﺼﺎﻓﻲ اﻷﺼوﻝ/ﺤﻘوق
Net assets/equity اﻟﻛﻴﺎن ﺒﻌد طرح ﻛﺎﻓـﺔ اﻟﻤطﻠوﺒـﺎت .وﻴﻤﻛـن أن ﺘﻛـون ﻗﻴﻤـﺔ ﺼـﺎﻓﻲ
liabilities. Net assets/equity may be positive or اﻟﻤﻠﻛﻴﺔ
negative. اﻷﺼوﻝ/ﺤﻘوق اﻟﻤﻠﻛﻴﺔ إﻴﺠﺎﺒﻴﺔً أو ﺴﻠﺒﻴﺔً.
Net Investment
Investment exclusive of replacement of ﻗﻴﻤﺔ اﻻﺴﺘﺜﻤﺎر ﺒﺎﺴﺘﺜﻨﺎء ﻗﻴﻤﺔ رأس اﻟﻤﺎﻝ اﻟﻤﺴﺘﻬﻠك. ﺼﺎﻓﻲ اﻻﺴﺘﺜﻤﺎر
depreciated capital.
Net surplus/deficit comprises the following ﻴﺘﻛون ﺼﺎﻓﻲ اﻟﻔﺎﺌض/اﻟﻌﺠز ﻤﻤﺎ ﻴﻠﻲ:
components:
Net surplus/deficit ;(a) Surplus or deficit from ordinary activities )أ( اﻟﻔﺎﺌض أو اﻟﻌﺠز اﻟﻤﺘﺤﺼﻝ ﻤن اﻷﻨﺸطﺔ اﻻﻋﺘﻴﺎدﻴﺔ؛ ﺼﺎﻓﻲ اﻟﻔﺎﺌض/اﻟﻌﺠز
and )ب( اﻟﺒﻨود ﻏﻴر اﻻﻋﺘﻴﺎدﻴﺔ
(b) Extraordinary items.
GDP measured at current prices. ﻫو إﺠﻤﺎﻟﻲ اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ وﻓﻘًﺎ ﻟﻸﺴﻌﺎر اﻟﺠﺎرﻴﺔ إﺠﻤﺎﻟﻲ اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ
Nominal GDP
اﻻﺴﻤﻲ
Nominal Interest The interest rate published as part of a debt ﻫو ﻤﻌدﻝ اﻟﻔﺎﺌدة اﻟﻤﻨﺸور ﻛﺠزء ﻤن ﻋﻘد دﻴن؟ ﻤﻌدﻝ اﻟﻔﺎﺌدة اﻻﺴﻤﻲ
Rate contract.
Non-Durable
Goods that tend to be immediately consumed or اﻟﺴﻠﻊ اﻟﺘﻲ ﺘﺴﺘﻬﻠك ﻤﺒﺎﺸرة أو اﻟﺘﻲ ﺘﻨﺘﺞ ﺨدﻤﺎت اﺴﺘﻬﻼﻛﻴﺔ
deliver consumption services over a short period اﻟﺴﻠﻊ ﻏﻴ ار ﻟﻤﻌﻤرة
Goods
of time. .ﻟﻔﺘرة ﻗﺼﻴرة ﻤن اﻟزﻤن
Non-Income Something of value that does not generate ﺸﻲء ذو ﻗﻴﻤﺔ ﻻ ﻴوﻟد دﺨﻼً أو ﺘدﻓﻘﺎً ﻟﻺﻴرادات اﻷﺼﻝ ﻏﻴر اﻟﻤﻨﺘﺞ ﻟﻠدﺨﻝ
Producing Asset any income or revenue stream.
A good where quantity demanded increases ﺴﻠﻊ ﻴزداد اﻟطﻠب ﻋﻠﻴﻬﺎ ﻋﻨد ازدﻴﺎد دﺨﻝ اﻟﻤﺴﺘﻬﻠك )ﺒﺤﻴث ﺘﻛون
Normal (Current) when consumer income increases (a direct
.(ﻫﻨﺎك ﻋﻼﻗﺔ ﻤﺒﺎﺸرة ﺒﻴن اﻟدﺨﻝ واﻟطﻠب ﻋﻠﻴﻬﺎ (اﻟﺴﻠﻊ اﻟﻌﺎدﻴﺔ )اﻟﺠﺎرﻴﺔ
Yield relationship between quantity demanded and
income).
O
Ocean or Overseas Freight - Covers ocean liner ﺘﻐطــﻲ أﺠـرة ﺨــط اﻟﺸــﺤن اﻟﺒﺤــري ﻤــن ﻤﻴﻨــﺎء اﻟﺘﺼــدﻴر إﻟــﻰ ﻤﻴﻨــﺎء أﺠرة اﻟﺸﺤن ﻋﺒر اﻟﻤﺤﻴط
O/Frt. freight from the port of export to the port of
import. .اﻻﺴﺘﻴراد أو أﻋﺎﻟﻲ اﻟﺒﺤﺎر
Where resources do not freely move from one .ﻨظــﺎم ﻻ ﻴﻤﻛــن ﻟﻠﻤ ـوارد ﻓﻴــﻪ اﻟﺘﻨﻘــﻝ ﺒﺤرﻴــﺔ ﻤــن ﻏــرض إﻟــﻰ آﺨــر
purpose to another. It is particularly a problem
with labour as people often find it difficult to وﻫﻲ ﺘﻤﺜﻝ ﻤﺸﻛﻠﺔ ﺨﺎﺼـﺔ ﻟﻠﻌﻤﺎﻟـﺔ ﺤﻴـث ﻴﺠـد اﻷﺸـﺨﺎص ﺼـﻌوﺒﺔ
Occupational switch rapidly from one job to another. This is وﻴﻛــون ﻤــرد ﻫــذا إﻟــﻰ ﻛــون.ﻓــﻲ اﻟﺘﺤــوﻝ ﻤــن وظﻴﻔــﺔ إﻟــﻰ أﺨــرى ﻋدم ﻗﺎﺒﻠﻴﺔ اﻻﻨﺘﻘﺎﻝ ﺒﻴن
usually because their skills are very specific and
immobility ﻤﻬﺎراﺘﻬم ﻤﺘﺨﺼﺼﺔ ﻓـﻲ ﻤﺠـﺎﻝ ﻤﺤـدد ﺠـدًا وﻴﺤﺘـﺎﺠون إﻟـﻰ إﻋـﺎدة اﻟﻤﻬن
they will need retraining to be able to switch to a
different job. It may therefore be a cause of وﻫـو ﻟـذﻟك ﻴﻤﻛـن أن.ﺘدرﻴب ﻟﻠﺘﻤﻛن ﻤـن اﻻﻨﺘﻘـﺎﻝ إﻟـﻰ ﻋﻤـﻝ آﺨـر
unemployment. .ﻴﻤﺜﻝ ﺴﺒﺒﺎً ﻤن أﺴﺒﺎب اﻟﺒطﺎﻟﺔ
It is common practice for shipping companies to ﻤ ــن اﻟﻤﻤﺎرﺴ ــﺎت اﻟﻤﻌﺘ ــﺎدة ﻟ ــدى ﺸ ــرﻛﺎت اﻟﺸ ــﺤن ﺘﺨﻔ ــﻴض أﺠ ــور
Ocean Freight reduce their normal freight charges for regular
اﻟﺸــﺤن اﻟﻤﻌﺘــﺎدة ﻟــدﻴﻬﺎ ﻟﻤﺴــﺘوردي اﻟﻛﻤﻴــﺎت اﻟﻛﺒﻴ ـرة أو اﻟﻤﺘواﺼــﻠﺔ أﺠور اﻟﺸﺤن اﻟﺒﺤري
Charges and large volume importers. Importers may
receive a discount on a particular shipment or
receive a freight rebate accumulated over a ﺒﺎﻨﺘظ ــﺎم .ﺤﻴ ــث ﻴﺤﺼ ــﻝ اﻟﻤﺴ ــﺘوردون ﻋﻠ ــﻰ ﺨﺼ ــم ﻋﻠ ــﻰ ﺸ ــﺤﻨﺔ
number of importations.
ﻤﺤددة أو ﻋﻠﻰ ﺘﺨﻔﻴض ﻓـﻲ أﺠـرة اﻟﺸـﺤن ﻴﺘـراﻛم ﻋﻠـﻰ ﻤـدى ﻋـدد
ﻤﻌﻴن ﻤن اﻟﺸﺤﻨﺎت.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means a Customs office
where goods are imported or exported in the اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻤﻛﺘﺒـ ـﺎً ﺠﻤرﻛﻴـ ـﺎً ﺘﻤ ــر ﻋﺒـ ـرﻩ اﻟﺒﻀ ــﺎﺌﻊ
Office en route course of a Customs transit operation. اﻟﻤﺴﺘوردة أو اﻟﻤﺼدرة ﻓﻲ إطﺎر ﻋﻤﻠﻴﺔ ﺘراﻨزﻴت ﺠﻤرﻛﻴﺔ.
ﻤﻛﺘب ﻓﻲ اﻟﻤﺴﺎر
See: Annex E.1. to the Kyoto Convention of
1974 and Specific Annex E, راﺠﻊ :اﻟﻤﻠﺤق ﻫـ 1.اﻟﺨﺎص ﺒﺎﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﻌـﺎم 1974واﻟﻤﻠﺤـق
Chapter 1 of the revised Kyoto Convention. اﻟﺨﺎص ﻫـ ،اﻟﻔﺼﻝ 1ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
A market structure with only a few firms in a ﺸﻛﻝ ﻤن أﺸﻛﺎﻝ ﻫﻴﻛﻴﻠﻴﺔ اﻟﺴوق ﻴﺘﻤﻴز ﺒوﺠود ﻋدد ﻗﻠﻴﻝ ﻤـن
Oligopoly given industry. اﺤﺘﻛﺎر اﻟﻘﻠﺔ
اﻟﻤﻨﺸﺂت اﻟﺘﻲ ﺘﺘﺤﻛم ﺒﺼﻨﺎﻋﺔ ﻤﻌﻴﻨﺔ.
The value of a resource applied to its next best ﻗﻴﻤـ ــﺔ ﻤـ ــورد ﻤـ ــﺎ ﻋﻨـ ــد اﺴـ ــﺘﻌﻤﺎﻟﻪ ﻓـ ــﻲ ﺜـ ــﺎﻨﻲ أﻓﻀـ ــﻝ اﻟﺒـ ــداﺌﻝ
Opportunity Cost use. ﺘﻛﻠﻔﺔ اﻟﻔرﺼﺔ اﻟﺒدﻴﻠﺔ
اﻟﻤﺘﺎﺤﺔ ﻻﺴﺘﺨداﻤﻪ
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﺘﻌﻨــﻲ ﻋﺒــﺎرة
”States of the Gulf the term “origin of the goods
Origin of goods means the producing country, whether these "ﻤﻨﺸــﺄ اﻟﺒﻀــﺎﻋﺔ" اﻟﺒﻠــد اﻟﻤﻨــﺘﺞ ،ﺴ ـواء ﻛﺎﻨــت ﻫــذﻩ اﻟﺒﻀــﺎﺌﻊ ﻤ ـوارد ﻤﻨﺸﺄ اﻟﺒﻀﺎﺌﻊ
goods are natural resources, agricultural crops or طﺒﻴﻌﻴﺔ ،أو ﻤﺤﺎﺼﻴﻝ زراﻋﻴﺔ أو ﻤﻨﺘﺠﺎت ﺤﻴواﻨﻴﺔ أو ﺼﻨﺎﻋﻴﺔ.
animal or industrial products.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means a Customs
Outright procedure applicable to goods which, being in اء ﺠﻤرﻛﻴ ـًﺎ ﻴطﺒــق ﻋﻠــﻰ اﻟﺒﻀــﺎﺌﻊ
اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة إﺠ ـر ً
exportation free circulation, leave the Customs territory and اﻟﺘﻲ ﺘﻐﺎدر اﻟﻨطـﺎق اﻟﺠﻤرﻛـﻲ ،ﻓـﻲ ﺤـﺎﻝ اﻟﺘـداوﻝ اﻟﺤـر ،وﻴـراد ﻟﻬـﺎ اﻟﺘﺼدﻴر اﻟﺘﺎم
are intended to remain permanently outside it.
أن ﺘﺒﻘﻰ ﺨﺎرﺠﻪ ﺒﺼﻔﺔ داﺌﻤﺔ.
See: Specific Annex C, Chapter 1 of the revised
Kyoto Convention.
اﻨظر :اﻟﻤﻠﺤق اﻟﺨﺎص ﺠـ ،اﻟﻔﺼﻝ 1ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the Customs
procedure under which goods which are in free اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻹﺠراء اﻟﺠﻤرﻛﻲ اﻟـذي ﻴﻤﻛـن ﺒﻤوﺠﺒـﻪ
circulation in a Customs territory may be ﺘﺼدﻴر ﺒﻀﺎﻋﺔ ﻤﺎ ﺤرة اﻟﺘداوﻝ ﻓﻲ ﻨطﺎق ﺠﻤرﻛﻲ ﻤﻌـﻴن ﺘﺼـدﻴ اًر
Outward temporarily exported for manufacturing,
ﻤؤﻗﺘًﺎ ﻟﻴﺘم ﺘﺼﻨﻴﻌﻬﺎ أو ﻤﻌﺎﻟﺠﺘﻬـﺎ أو ﺼـﻴﺎﻨﺘﻬﺎ ﺜـم إﻋـﺎدة اﺴـﺘﻴرادﻫﺎ
processing processing or repair abroad and then re-imported اﻟﻤﻌﺎﻟﺠﺔ اﻟﺨﺎرﺠﻴﺔ
with total or partial exemption from import ﻤﻊ إﻋﻔﺎﺌﻬﺎ ﺒﺼورة ﺘﺎﻤﺔ أو ﺠزﺌﻴﺔ ﻤن ﻀراﺌب ورﺴوم اﻻﺴﺘﻴراد.
duties and taxes.
See: Specific Annex F, Chapter 2 of the revised راﺠﻊ :اﻟﻤﻠﺤق اﻟﺨﺎص و ،اﻟﻔﺼﻝ 2ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Kyoto Convention.
P
p.a. )per annum (yearly - 12 months ﺴﻨوﻴًﺎ )ﻛﻝ 12ﺸﻬ ًار( ﺴﻨوﻴﺎً
-- A weighted average of prices based on current ﻤﺘوﺴـ ــط ﻤـ ــرﺠﺢ ﻟﻸﺴـ ــﻌﺎر ﺒﻨـ ــﺎء ﻋﻠـ ــﻰ أﻨﻤـ ــﺎط اﻹﻨﻔـ ــﺎق اﻟﺠﺎرﻴـ ــﺔ.
expenditure patterns. Also known as the GDP
Paasche Index (or Implicit Price) Deflator. وﻴﻌــرف أﻴﻀ ـﺎً ﺒﺎﺴــم إﺠﻤــﺎﻟﻲ اﻟــدﺨﻝ اﻟﻘــوﻤﻲ )أو ﻋﺎﻤــﻝ اﻨﻛﻤــﺎش ﻤؤﺴر ﺒﺎش
اﻷﺴﻌﺎر اﻟﻀﻤﻨﻲ(
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﺘﻌﻨــﻲ ﻋﺒــﺎرة
”States of the Gulf the term “packing costs
means the cost of all packing and coverings "ﺘﻛـ ـ ــﺎﻟﻴف اﻟﺘوﻀـ ـ ــﻴب" ﺘﻛﻠﻔـ ـ ــﺔ ﺠﻤﻴـ ـ ــﻊ أﻋﻤـ ـ ــﺎﻝ اﻟﺘﻌﺒﺌـ ـ ــﺔ واﻟﺘﻐﻠﻴـ ـ ــف
packing costs ”(excluding instruments of international traffic )ﺒﺎﺴ ــﺘﺜﻨﺎء وﺴ ــﺎﺌﻝ اﻟﻤ ــرور اﻟ ــدوﻟﻲ( ﺴـ ـواء ﻛﺎﻨ ــت ﺘﺘﻌﻠ ــق ﺒﺘﻛﻠﻔ ــﺔ ﺘﻛﺎﻟﻴف اﻟﺘوﻀﻴب
whether for he labour or the materials used for
اﻷﻴــدي اﻟﻌﺎﻤﻠــﺔ أو اﻟﻤ ـواد اﻟﻤﺴــﺘﺨدﻤﺔ ﻓــﻲ ﺘﻌﺒﺌــﺔ اﻟﺒﻀــﺎﺌﻊ ﺒﺸــﻛﻝ
placing the goods in packing suitable for
shipping to the GCC states. ﻤﻨﺎﺴب ﻟﺸﺤﻨﻬﺎ إﻟﻰ دوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ.
Packings Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ ﻤواد اﻟﺘﻌﺒﺌﺔ
customs terms this term means all articles and
materials used, or to be used, in the state in اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺠﻤﻴﻊ اﻟﻤـواد واﻷﺸـﻴﺎء اﻟﻤﺴـﺘﺨدﻤﺔ ،أو
which they are imported, to pack, protect, stow
or separate goods, excluding packing materials اﻟﺘﻲ ﺴﻴﺘم اﺴـﺘﺨداﻤﻬﺎ ،ﺒﺤﺎﻟﺘﻬـﺎ اﻟﺘـﻲ اﺴـﺘوردت ﺒﻬـﺎ ،ﻓـﻲ ﺘﻌﺒﺌـﺔ أو
such as straw, paper, glass wool, shavings, etc., ﺤﻤﺎﻴـ ــﺔ أو ﺘﺼـ ــﻨﻴف أو ﻓﺼـ ــﻝ اﻟﺒﻀـ ــﺎﺌﻊ ،ﺒﺎﺴـ ــﺘﺜﻨﺎء ﻤ ـ ـواد اﻟﺘﻌﺒﺌـ ــﺔ
when imported in bulk. Containers and pallets
ﻛــﺎﻟﻘش واﻟــورق واﻟﺼــوف اﻟزﺠــﺎﺠﻲ واﻟﻘﺸــﺎرة اﻟــﺦ ،ﻋﻨــد اﺴــﺘﻴرادﻫﺎ
are also excluded.
ﺴﺎﺌﺒﺔ .ﻛﻤﺎ ﺘﺴﺘﺜﻨﻰ ﻤن ذﻟك اﻟﺤﺎوﻴﺎت وﻤﻨﺼﺎت اﻟﺘﺤﻤﻴﻝ.
Notes
1. Temporary admission facilities for packings
are dealt with in the Customs Convention on the ﻤﻼﺤظﺎت:
temporary importation of packings, and in .1ﺘم ﺘﻨﺎوﻝ أﺤﻛﺎم ﺘﺴﻬﻴﻼت اﻹدﺨـﺎﻝ اﻟﻤؤﻗـت ﻟﻤـواد اﻟﺘﻌﺒﺌـﺔ ﻓـﻲ
Annex B.3. to the Istanbul Convention.
2. The Convention on the valuation of goods for اﻻﺘﻔﺎﻗﻴ ــﺔ اﻟﺠﻤرﻛﻴ ــﺔ ﻟﻼﺴ ــﺘﻴراد اﻟﻤؤﻗ ــت ﻟﻤـ ـواد اﻟﺘﻌﺒﺌ ــﺔ ،وﻓ ــﻲ
Customs purposes and the Agreement on اﻟﻤﻠﺤق ب 3.ﻤن اﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ.
Implementation of Article VII of the GATT
1994 (commonly referred to as the WTO .2ﺘﺤﺘــوي اﺘﻔﺎﻗﻴــﺔ ﺘﻘﻴــﻴم اﻟﺒﻀــﺎﺌﻊ ﻟﻸﻏ ـراض اﻟﺠﻤرﻛﻴــﺔ واﺘﻔﺎﻗﻴــﺔ
Agreement on Customs Valuation) contains ﺘﻨﻔﻴــذ اﻟﻤــﺎدة اﻟﺴــﺎﺒﻌﺔ ﻤــن اﺘﻔﺎﻗﻴــﺔ اﻟﺠــﺎت ) 1994اﻟﺘــﻲ ﻴﺸــﺎر
provisions dealing with the treatment of
ﻟﻬ ـ ــﺎ ﻋ ـ ــﺎدة ﺒﺎﺴ ـ ــم اﺘﻔﺎﻗﻴ ـ ــﺔ ﻤﻨظﻤ ـ ــﺔ اﻟﺘﺠ ـ ــﺎرة اﻟدوﻟﻴ ـ ــﺔ ﻟﻠﺘﻘﻴ ـ ــﻴم
packings for valuation purposes.
3. General Rule 5 (b) for the Interpretation of اﻟﺠﻤرﻛــﻲ( أﺤﻛﺎﻤ ـﺎً ﺘﺘﻨــﺎوﻝ ﻛﻴﻔﻴــﺔ اﻟﺘﻌــﺎطﻲ ﻤــﻊ ﻤ ـواد اﻟﺘﻌﺒﺌــﺔ
the Harmonized System (International ﺒﺎﻟﻨﺴﺒﺔ ﻷﻏراض اﻟﺘﻘﻴﻴم اﻟﺠﻤرﻛﻲ.
Convention on the Harmonized Commodity
Description and Coding System) contains .3ﺘﺤﺘ ـ ــوي اﻟﻘﺎﻋ ـ ــدة اﻟﻌﺎﻤ ـ ــﺔ ) 5ب( اﻟﺨﺎﺼ ـ ــﺔ ﺒﺘﻔﺴ ـ ــﻴر اﻟﻨظ ـ ــﺎم
provisions on the tariff classification of packing اﻟﻤوﺤد )اﻻﺘﻔﺎﻗﻴﺔ اﻟدوﻟﻴﺔ ﻟﻠﻨظﺎم اﻟﻤوﺤد ﻓـﻲ ﺘوﺼـﻴف وﺘرﻤﻴـز
materials and packing containers
4. In the case of specific duties and taxes, the اﻟﺴــﻠﻊ( أﺤﻛﺎﻤ ـﺎً ﺘﺨــص ﺘﺼــﻨﻴﻔﺎت اﻟﺘﻌرﻓــﺔ اﻟﺠﻤرﻛﻴــﺔ اﻟﺨﺎﺼــﺔ
weight of packings is included in the dutiable ﺒﻤواد اﻟﺘﻌﺒﺌﺔ واﻟﺤﺎوﻴﺎت.
weight, gross weight or net weight, as the case
may be. .4ﻓـ ــﻲ اﻟﺤـ ــﺎﻻت اﻟﺘـ ــﻲ ﺘطﺒـ ــق ﻓﻴﻬـ ــﺎ رﺴـ ــوم ﺠﻤرﻛﻴـ ــﺔ وﻀ ـ ـراﺌب
ﺨﺎﺼــﺔ ،ﻴﺤﺴــب وزن ﻤـواد اﻟﺘﻌﺒﺌــﺔ ﻀــﻤن اﻟــوزن اﻟــذي ﺘطﺒــق
اﻟﺤﺎﻝ.
ً ﻋﻠﻴﻪ اﻟرﺴوم ،ﺼﺎﻓﻴًﺎ أو إﺠﻤﺎﻟﻴًﺎ ،وﻓق ﻤﻘﺘﻀﻰ
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means a device on the
deck of which a quantity of goods can be اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة وﺴ ــﻴﻠﺔ ﻋﻠ ــﻰ ﺴ ــطﺢ اﻟﺴ ــﻔﻴﻨﺔ ﻴﻤﻛ ــن
assembled to form a unit load for the purpose of ﺒواﺴطﺘﻬﺎ ﺘﺠﻤﻴﻊ ﻛﻤﻴﺔ ﻤن اﻟﺒﻀﺎﻋﺔ ﻟﺘﺸﻛﻴﻝ وﺤـدة ﺤﻤوﻟـﺔ ﺒﻬـدف
transporting it, or of handling or stacking it with
ﻨﻘﻠﻬﺎ أو ﻤﻨﺎوﻟﺘﻬﺎ أو ﺘﻛدﻴﺴـﻬﺎ ﺒﻤﺴـﺎﻋدة آﻟﻴـﺎت ﻤﻴﻛﺎﻨﻴﻛﻴـﺔ .وﺘﺘـﺄﻟف
the assistance of mechanical appliances. This
device is made up of two decks separated by ﻫــذﻩ اﻟﻤﻨﺼــﺔ ﻤــن ﺴــطﺤﻴن ﺘﻔﺼــﻝ ﺒﻴﻨﻬﻤــﺎ ﺤواﻤــﻝ ،أو ﻤــن ﺴــطﺢ
Pallet bearers, or of a single deck supported by feet; its واﺤد ﺘدﻋﻤﻪ ﻗﺎﻋدة؛ وﻴﺘم ﺨﻔض ارﺘﻔﺎﻋﻬﺎ اﻹﺠﻤﺎﻟﻲ إﻟﻰ أدﻨﻰ ﺤـد ﻤﻨﺼﺔ اﻟﺘﺤﻤﻴﻝ
overall height is reduced to the minimum
compatible with handling by fork lift trucks or ﻤﻤﻛن ﻴﺘواﻓق ﻤﻊ ﻤﺘطﻠﺒﺎت اﻟﻤﻨﺎوﻟﺔ ﺒﺎﻟراﻓﻌـﺔ اﻟﺸـوﻛﻴﺔ أو ﺸـﺎﺤﻨﺎت
pallet trucks; it may or may not have a اﻟﻤﻨﺼﺎت؛ وﻗد ﻴﻛون ﻟﻬﺎ ﻫﻴﻛﻝ ﻋﻠوي.
superstructure.
Note: This item is defined in Annex B.3. to the ﻤﻼﺤظــﺔ :ﻫــذا اﻟﻤﺼــطﻠﺢ ﻤﻌــرف ﻓــﻲ اﻟﻤﻠﺤــق ب 3.ﻤــن اﺘﻔﺎﻗﻴــﺔ
Istanbul Convention.
اﺴﺘﻨﺒوﻝ.
Pareto
A situation in exchange where one consumer is ﺤﺎﻟــﺔ ﻤــن اﻟﺘﺒــﺎدﻝ ﻴﻤﻛــن ﻓﻴﻬــﺎ ﺘــوﻓﻴر ﺘﺤﺴــﻴن وﻀــﻊ ﻤﺴــﺘﻬﻠك ﻤــﺎ اﻻﻨﺘﻌﺎش وﻓق ﻤﺒدأ
made better off by a trade without harming the
Improvement
other consumer. دون اﻟﺘﺄﺜﻴر ﺴﻠﺒﺎً ﻋﻠﻰ اﻟﻤﺴﺘﻬﻠك اﻵﺨر. ﺒﺎرﻴﺘو
A situation where it is not possible to exchange ﺤﺎﻟـ ــﺔ ﻤـ ــن ﻏﻴـ ــر اﻟﻤﻤﻛـ ــن ﻓﻴﻬـ ــﺎ ﺘﺒـ ــﺎدﻝ اﻟﺴـ ــﻠﻊ أو اﻟﺨـ ــدﻤﺎت دون
Pareto Optimum goods or services without harming one of the ﻤﺜﺎﻟﻴﺔ ﺒﺎرﻴﺘو
agents involved. ﺘﻀرر أﺤد اﻷطراف اﻟﻤﻌﻨﻴﻴن.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means Relief from
payment of a part of the total amount of import اﻟﻌﺎﻟﻤﻴ ــﺔ ،ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻹﻋﻔ ــﺎء ﻤ ــن دﻓ ــﻊ ﺠ ــزء ﻤ ــن اﻟﻤﺒﻠ ــﻎ
Partial relief duties and اﻹﺠﻤﺎﻟﻲ ﻟﻠرﺴوم واﻟﻀراﺌب اﻟﺠﻤرﻛﻴﺔ اﻟﺘـﻲ ﻛـﺎن ﻴﻨﺒﻐـﻲ دﻓﻌﻬـﺎ ﻟـو اﻹﻋﻔﺎء اﻟﺠزﺌﻲ
taxes which would otherwise be payable had the
ﺘم ﺘﺨﻠﻴص اﻟﺒﻀﺎﻋﺔ ﻟﻼﺴﺘﺨدام اﻟﻤﻨزﻟﻲ ﻓـﻲ اﻟﺘـﺎرﻴﺦ اﻟـذي دﺨﻠـت
goods been cleared
for home use on the date on which they were ﻓﻴﻪ ﻀﻤن إﺠراء اﻹدﺨﺎﻝ اﻟﻤؤﻗت.
Goods may be purchased on any of the :ﻴﻤﻛن ﺸراء اﻟﺒﻀﺎﺌﻊ ﺒﺄي ﻤن اﻟطرق اﻟﺘﺎﻟﻴﺔ
following terms:
(i) Cash with order; اﻟدﻓﻊ ﻋﻨد اﻟطﻠب.1
(ii) C.O.D. (cash on delivery); اﻟدﻓﻊ ﻋﻨد اﻟﺘﺴﻠﻴم.2
Payment, Terms (iii) Prompt cash (payment within a few days);
( اﻟدﻓﻊ اﻟﻔوري ﻨﻘدًا )ﻓﻲ ﻏﻀون ﺒﻀﻌﺔ أﻴﺎم.3 طرﻴﻘﺔ اﻟدﻓﻊ
Of: (iv) Monthly account;
(v) Hire-purchase terms; اﻟﺤﺴﺎب اﻟﺸﻬري.4
(vi) Credit terms. طرﻴﻘﺔ اﻟﺸراء ﺒﺎﻟﺘﻘﺴﻴط.5
طرﻴﻘﺔ اﻟدﻓﻊ اﻻﺌﺘﻤﺎﻨﻲ.6
--A market structure where many firms exist, ﺸــﻛﻝ ﻤــن أﺸــﻛﺎﻝ ﻫﻴﻛﻠﻴــﺔ اﻟﺴــوق ﺘوﺠــد ﻓﻴــﻪ اﻟﻛﺜﻴــر ﻤــن اﻟﺸــرﻛﺎت
each with a small percentage of market share
Perfect ﺤﻴث ﺘﻤﻠك ﻛـﻝ ﻤﻨﻬـﺎ ﺤﺼـﺔ ﺼـﻐﻴرة ﻤـن ﺴـوق ﻴﺒﻴـﻊ،واﻟﻤؤﺴﺴﺎت
Competition selling a homogeneous product. These firms are اﻟﻤﻨﺎﻓﺴﺔ اﻟﻛﺎﻤﻠﺔ
all price-takers with no influence on market وﺘﻛ ــون ﺠﻤﻴ ــﻊ ﻫ ــذﻩ اﻟﻤﻨﺸ ــﺂت ﺨﺎﻀ ــﻌﺔ ﻟﺴ ــﻌر.ًﻤﻨﺘﺠـ ـﺎً ﻤﺘﺠﺎﻨﺴـ ـﺎ
price.
.اﻟﺴوق وﻟﻴس ﻟﻬﺎ أي ﻨﻔوذ ﻓﻲ ﺘﺤدﻴدﻩ
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means both natural and
legal persons, unless the context otherwise ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻷﺸــﺨﺎص اﻟطﺒﻴﻌﻴــﻴن واﻻﻋﺘﺒــﺎرﻴﻴن،اﻟﻌﺎﻟﻤﻴــﺔ
Person
requires. .ﻤﻌًﺎ ﻤﺎ ﻟم ﻴﻘﺘﻀﻲ اﻟﺴﻴﺎق ﺨﻼف ذﻟك اﻟﺸﺨص
. ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ2 اﻟﻔﺼﻝ، اﻟﻤﻠﺤق اﻟﻌﺎم:راﺠﻊ
See: General Annex, Chapter 2 of the revised
Kyoto Convention.
Personal Effects Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ اﻟﻤﻤﺘﻠﻛﺎت اﻟﺸﺨﺼﻴﺔ
customs terms this term means all articles (new
or used) which a traveller may reasonably اﻟﻌﺎﻟﻤﻴـ ـ ــﺔ ،ﺘﻌﻨـ ـ ــﻲ ﻫـ ـ ــذﻩ اﻟﻌﺒـ ـ ــﺎرة ﺠﻤﻴـ ـ ــﻊ اﻷﻏ ـ ـ ـراض )اﻟﺠدﻴـ ـ ــدة أو
require for his or her personal use during the
journey, taking into account all the اﻟﻤﺴ ـ ـ ــﺘﺨدﻤﺔ( اﻟﺘ ـ ـ ــﻲ ﻴﻤﻛ ـ ـ ــن أن ﻴﺤﺘﺎﺠﻬ ـ ـ ــﺎ اﻟﻤﺴ ـ ـ ــﺎﻓر ﻟﻼﺴ ـ ـ ــﺘﺨدام
circumstances of the journey, but excluding any اﻟﺸﺨﺼﻲ ﺨﻼﻝ رﺤﻠﺔ ﺴـﻔرﻩ ،آﺨـذﻴن ﻓـﻲ اﻻﻋﺘﺒـﺎر ﺠﻤﻴـﻊ ظـروف
goods imported or exported for commercial
اﻟرﺤﻠ ــﺔ ،ﻓ ــﻲ ﺤ ــﻴن ﻴﺴ ــﺘﺜﻨﻰ ﻤ ــن ذﻟ ــك أﻴ ــﺔ ﺒﻀ ــﺎﻋﺔ ﻤﺴ ــﺘوردة أو
purposes.
ﻤﺼدرة ﻷﻏراض ﺘﺠﺎرﻴﺔ.
See: Specific Annex J, Chapter 1 of the revised
Kyoto Convention.
راﺠﻊ :اﻟﻤﻠﺤق اﻟﺨﺎص ي ،اﻟﻔﺼﻝ 1ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Personal Income
The income earned by individual households in اﻟدﺨﻝ اﻟذي ﻴﺤﻘﻘﻪ اﻟﻔرد ﻓﻲ ﻓﺘرة زﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ. اﻟدﺨﻝ اﻟﺸﺨﺼﻲ
a given time period.
A per-unit tax is a tax that is charged as a fixed ﻫ ــﻲ اﻟﻀـ ـرﻴﺒﺔ اﻟﺘ ــﻲ ﺘﻔ ــرض ﻛﻤﺒﻠ ــﻎ ﺜﺎﺒ ــت ﻋﻠ ــﻰ ﻛ ــﻝ وﺤ ــدة ﻤ ــن
Per-unit tax amount on each unit of the good. Most excise اﻟﻀرﻴﺒﺔ ﻋﻠﻰ اﻟوﺤدة
duties are per-unit taxes. وﺤدات ﺴﻠﻌﺔ ﻤﻌﻴﻨﺔ.
The relationship between unemployment and ﻤﻨﺤﻨـ ــﻰ وﻀـ ــﻌﻪ اﻟﺒروﻓﻴﺴـ ــور أﻟﺒـ ــﺎن ﻓﻴﻠﻴـ ــﺒس ﻴﺒـ ــﻴن اﻟﻌﻼﻗـ ــﺔ ﺒـ ــﻴن
inflation discovered by Professor A.W. Phillips.
He found that there was a trade-off between اﻟﺒطﺎﻟﺔ واﻟﺘﻀﺨم .ﺤﻴث وﺠد أن ﻫﻨـﺎك ﻋﻼﻗـﺔ ﻋﻛﺴـﻴﺔ ﺘﺒﺎدﻟﻴـﺔ ﻤـﺎ
unemployment and inflation, so that any attempt ﺒــﻴن ﻤﻌــدﻝ اﻟﺒطﺎﻟــﺔ وﻤﻌــدﻝ اﻟﺘﻀــﺨم ،ﺒﺤﻴــث أن أي ﻤﺤﺎوﻟــﺔ ﻤــن
by governments to reduce unemployment was
ﻗﺒ ــﻝ اﻟﺤﻛوﻤ ــﺎت ﻟﺨﻔ ــض اﻟﺒطﺎﻟ ــﺔ ﺘﻘ ــود ﻋﻠ ــﻰ اﻷرﺠ ــﺢ إﻟ ــﻰ زﻴ ــﺎدة
Phillips Curve likely to lead to increased inflation. This ﻤﻨﺤﻨﻰ ﻓﻴﻠﻴﺒس
relationship was seen by Keynesians as a اﻟﺘﻀ ــﺨم .وﻟﻘ ــد رأى أﻨﺼ ــﺎر اﻟﻤ ــذﻫب اﻟﻛﻴﻨ ــزي ﻓ ــﻲ ﻫ ــذﻩ اﻟﻌﻼﻗ ــﺔ
justification of their policies. However, in the ﺘﺒرﻴـ ـ اًر ﻟﺴﻴﺎﺴ ــﺎﺘﻬم اﻟﻤﺘﺒﻌ ــﺔ .ﺒﻴ ــد أن ﻫ ــذا اﻟﻤﻨﺤﻨ ــﻰ ﺒ ــدأت ﺘﺘ ارﺠ ــﻊ
1970s the curve began to break down as the
economy suffered from unemployment and ﻗﻴﻤﺘـ ــﻪ ﻓ ـ ــﻲ ﻋﻘ ـ ــد اﻟﺴ ـ ــﺒﻌﻴﻨﻴﺎت ﻤ ـ ــن اﻟﻘ ـ ــرن اﻟﻌﺸـ ـ ـرﻴن ﺤ ـ ــﻴن ﺸ ـ ــﻬد
inflation rising together (stagflation). اﻻﻗﺘﺼﺎد ارﺘﻔﺎﻋﺎً ﻓﻲ اﻟﺒطﺎﻟﺔ واﻟﺘﻀﺨم ﻤﻌﺎً )ﻛﺴﺎد ﺘﻀﺨﻤﻲ(.
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
Postal Items customs terms this term means letter-post and
اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﻤ ـواد ﺒرﻴــد اﻟﺨطﺎﺒــﺎت واﻟطــرود ،ﻛﻤــﺎ اﻟﻤواد اﻟﺒرﻴدﻴﺔ
parcels, as described in the Acts of the Universal
Postal Union currently in force, when carried by
or for postal services. ﻫــﻲ ﻤﺒﻴﻨــﺔ ﻓــﻲ ﻗ ـواﻨﻴن اﺘﺤــﺎد اﻟﺒرﻴــد اﻟﻌــﺎﻟﻤﻲ اﻟﺴــﺎرﻴﺔ ﺤﺎﻟﻴ ـًﺎ ،ﻋﻨــد
See: Specific Annex J, Chapter 2 of the revised ﻨﻘﻠﻬﺎ ﺒواﺴطﺔ أو ﻤن أﺠﻝ اﻟﺨدﻤﺎت اﻟﺒرﻴدﻴﺔ.
Kyoto Convention. راﺠﻊ :اﻟﻤﻠﺤق اﻟﺨﺎص ي ،اﻟﻔﺼﻝ 2ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means items called
postal parcels within the meaning of the Acts of اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﻤواد اﻟﺘﻲ ﺘﺴـﻤﻰ طـروداً ﺒرﻴدﻴـﺔ وﻓـق
the Universal Postal Union currently in force. اﻟﻤﻌﻨــﻰ اﻟــذي ﺘــﻨص ﻋﻠﻴــﻪ ﻗ ـواﻨﻴن اﺘﺤــﺎد اﻟﺒرﻴــد اﻟﻌــﺎﻟﻤﻲ اﻟﺴــﺎرﻴﺔ
اﻟﻤﻔﻌوﻝ ﺤﺎﻟﻴﺎً.
Note: According to the Acts of the Universal
Postal Parcels
Postal Union postal parcels are required to be اﻟطرود اﻟﺒرﻴدﻴﺔ
accompanied by a Customs declaration form ﻤﻼﺤظ ــﺔ :وﻓﻘ ـ ـﺎً ﻟﻘـ ـواﻨﻴن اﺘﺤـ ــﺎد اﻟﺒرﻴـ ــد اﻟﻌ ــﺎﻟﻤﻲ ﻴﺘوﺠـ ــب أن ﺘرﻓـ ــق
CN22/CN23.
اﻟطرود اﻟﺒرﻴدﻴﺔ ﺒﺎﺴﺘﻤﺎرة ﺘﺼرﻴﺢ ﺠﻤرﻛﻲ .CN22/CN23
See: Annex F.4. to the Kyoto Convention of
1974.
راﺠﻊ :اﻟﻤﻠﺤق ف 4.ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ﻟﻌﺎم .1974
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means a public or
private body authorized by the government to اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻫﻴﺌﺔ ﻋﺎﻤﺔ أو ﺨﺎﺼﺔ ﻤﺨوﻟﺔ ﻤـن ﻗﺒـﻝ
Postal Service
provide the international services governed by اﻟﺤﻛوﻤـ ــﺔ ﻟﺘﻘـ ــدﻴم ﺨـ ــدﻤﺎت دوﻟﻴـ ــﺔ ﺨﺎﻀـ ــﻌﺔ ﻟﻘ ـ ـواﻨﻴن اﺘﺤـ ــﺎد اﻟﺒرﻴـ ــد
the Acts of the Universal Postal Union currently ﻤﺼﻠﺤﺔ اﻟﺒرﻴد
اﻟﻌﺎﻟﻤﻲ اﻟﺴﺎرﻴﺔ اﻟﻤﻔﻌوﻝ.
in force.
See: Specific Annex J, Chapter 2 of the revised راﺠﻊ :اﻟﻤﻠﺤق اﻟﺨﺎص ي ،اﻟﻔﺼﻝ 2ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Kyoto Convention.
Potential Output
A measure of the economy's ability to produce ﻤﻘﻴﺎس ﻟﻤدى ﻗدرة اﻻﻗﺘﺼﺎد ﻋﻠﻰ إﻨﺘﺎج اﻟﺴﻠﻊ واﻟﺨدﻤﺎت. اﻟﻨﺎﺘﺞ اﻟﻤﻤﻛن
goods and services.
Present Value
The value of a future payment or stream of ﻗﻴﻤ ــﺔ دﻓﻌ ــﺔ ﻤﺤ ــددة أو ﺴﻠﺴ ــﻠﺔ ﻤ ــن اﻟ ــدﻓﻌﺎت اﻟﻤﺤ ــددة اﻟﻤﺴ ــﺘﺤﻘﺔ اﻟﻘﻴﻤﺔ اﻟﺤﺎﻟﻴﺔ
payments discounted by some appropriate rate
Price Elastic
When the percentage change in quantity ﺘﻛون ﻋﻨـدﻤﺎ ﺘﺘﺠـﺎوز اﻟﻨﺴـﺒﺔ اﻟﻤﺌوﻴـﺔ ﻟﻠﺘﻐﻴﻴـر ﻓـﻲ اﻟﻛﻤﻴـﺔ اﻟﻤطﻠوﺒـﺔ
demanded exceeds the percentage change in ﻤروﻨﺔ اﻟطﻠب اﻟﺴﻌرﻴﺔ
Demand
market price. اﻟﻨﺴﺒﺔ اﻟﻤﺌوﻴﺔ ﻟﻠﺘﻐﻴﻴر ﻓﻲ ﺴﻌر اﻟﺴوق.
What must be given in exchange for something ﻫو ﻤﺎ ﻴﺠب ﺘﻘدﻴﻤﻪ ﻓﻲ ﻤﻘﺎﺒﻝ ﺸﻲء ﻤـﺎ .وﻴﻌﺒـر ﻋﻨـﻪ ﻋـﺎدة ﺒﻨﺴـﺒﺔ
)Price level (P else. Normally expressed in a ratio of quantity to ﻤﺴﺘوى اﻟﺴﻌر
money unit. ﻤن ﻛﻤﻴﺔ ﻤﺎ ﻟوﺤدة ﻨﻘدﻴﺔ ﻤﻌﻴﻨﺔ.
The market where new shares of stock or new اﻟﺴوق اﻟﺘﻲ ﺘﺒﺎع ﻓﻴﻬﺎ وﺘﺸﺘرى اﻷﺴﻬم واﻟﺴـﻨدات اﻟﺠدﻴـدة .وﻴﻤﺜـﻝ
Primary bonds are bought and sold. Activity in this ﺴوق اﻷﺴﻬم/اﻟﺴﻨدات
اﻟﻌﻤﻝ ﻓﻲ ﻫـذﻩ اﻟﺴـوق ﺘﻤـوﻴﻼً ﻤﺒﺎﺸـ اًر ﺘﺠـري ﻓﻴـﻪ ﻋﻤﻠﻴـﺎت إﻗـراض
Stock/Bond Market market represents direct finance where actual اﻷوﻟﻴﺔ
borrowing and lending activity takes place. واﻗﺘراض ﻓﻌﻠﻲ.
Benefits that an individual or firm receive from اﻟﻤﻨ ــﺎﻓﻊ اﻟﺘ ــﻲ ﻴﺤﺼ ــﻝ ﻋﻠﻴﻬ ــﺎ ﻓ ــرد أو ﻤﻨﺸ ــﺄة ﻤ ــن اﻻﺴ ــﺘﻬﻼك أو
consumption or production. In the case of
consumption the benefits are likely to be mainly اﻹﻨﺘﺎج .ﻓﻔﻲ ﺤﺎﻟﺔ اﻻﺴﺘﻬﻼك ﻴﻐﻠب أن ﺘﺘﻤﺜﻝ اﻟﻤﻨـﺎﻓﻊ أﺴﺎﺴـﺎً ﻓـﻲ
Private benefits satisfaction from consumption. For a firm, the اﻟرﻀــﺎ أو اﻹﺸـﺒﺎع ﻤــن اﺴــﺘﻬﻼك اﻟﺴــﻠﻌﺔ أو اﻟﺨدﻤــﺔ .أﻤــﺎ ﺒﺎﻟﻨﺴــﺒﺔ اﻟﻤﻨﺎﻓﻊ اﻟﺨﺎﺼﺔ
benefits will be the revenue received from the
ﻟﻠﻤﻨﺸﺄة ﻓﺘﺘﻤﺜﻝ اﻟﻤﻨﺎﻓﻊ ﻓﻲ اﻟﻤردود اﻟﻤﺘﺤﺼـﻝ ﻤـن ﺒﻴـﻊ اﻟﺴـﻠﻌﺔ أو
sale of the good or service.
اﻟﺨدﻤﺔ.
Costs incurred by an individual or firm when اﻟﺘﻛـ ــﺎﻟﻴف اﻟﺘـ ــﻲ ﻴﺘﻛﺒـ ــدﻫﺎ اﻟﻔـ ــرد أو اﻟﻤﻨﺸـ ــﺄة أﺜﻨـ ــﺎء اﻟﻘﻴـ ــﺎم ﺒﻨﺸـ ــﺎط
they are carrying out the activities of
Private costs consumption or production. They are the costs اﻻﺴــﺘﻬﻼك أو اﻹﻨﺘــﺎج .وﻫــﻲ اﻟﺘﻛــﺎﻟﻴف اﻟﺘــﻲ ﻴﺘوﺠــب ﻋﻠــﻰ اﻷﻓـراد اﻟﺘﻛﺎﻟﻴف اﻟﺨﺎﺼﺔ
that those individuals or firms have to pay أو اﻟﻤﻨﺸﺂت دﻓﻌﻬﺎ ﺒﺄﻨﻔﺴﻬم.
themselves.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the Customs
procedure under which imported goods may be اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻹﺠراء اﻟﺠﻤرﻛﻲ اﻟـذي ﻴﻤﻛـن ﺒﻤوﺠﺒـﻪ
manufactured, processed or worked, before ﺘﺼﻨﻴﻊ أو ﻤﻌﺎﻟﺠﺔ أو ﺘﺸﻛﻴﻝ اﻟﺒﻀﺎﺌﻊ ،ﻗﺒـﻝ ﺘﺨﻠﻴﺼـﻬﺎ ﻟﻼﺴـﺘﺨدام
clearance for home use and under Customs
اﻟـداﺨﻠﻲ وﺘﺤــت رﻗﺎﺒـﺔ اﻟﺠﻤــﺎرك ،ﻓـﻲ إطــﺎر ﻴﻛـون ﻓﻴــﻪ ﻤﺒﻠـﻎ رﺴــوم
Processing of goods control, to such an extent that the amount of the ﻤﻌﺎﻟﺠﺔ ﺸﻛﻝ اﻟﺒﻀﺎﺌﻊ
for home use import duties and taxes applicable to the وﻀ ـ ـراﺌب اﻻﺴـ ــﺘﻴراد اﻟﻤطﺒﻘـ ــﺔ ﻋﻠـ ــﻰ اﻟﻤﻨﺘﺠـ ــﺎت اﻟﻤﺤﺼـ ــﻠﺔ ﺒﻬـ ــذﻩ
products thus obtained is lower than that which ﻟﻼﺴﺘﺨدام اﻟداﺨﻠﻲ
اﻟطرﻴﻘﺔ أﻗﻝ ﻤن اﻟﻤﺒﻠﻎ اﻟذي ﻴطﺒق ﻋﻠﻰ اﻟﺒﻀﺎﺌﻊ اﻟﻤﺴﺘوردة.
would be applicable to the imported goods.
See: Specific Annex F, Chapter 4 of the revised ارﺠـ ــﻊ :اﻟﻤﻠﺤـ ــق اﻟﺨـ ــﺎص و ،اﻟﻔﺼـ ــﻝ اﻟ ارﺒـ ــﻊ ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو
Kyoto Convention.
اﻟﻤﻌدﻟﺔ.
(business firm)--An economic agent that )ﻤﻨﺸ ـ ــﺄة أﻋﻤ ـ ــﺎﻝ( – ﺠﻬ ـ ــﺔ اﻗﺘﺼ ـ ــﺎدﻴﺔ ﺘﻘ ـ ــوم ﺒﺘﺤوﻴ ـ ــﻝ اﻟﻤ ـ ــدﺨﻼت
converts inputs (factors of production) into
output (goods and services) with the goal of )ﻋواﻤ ــﻝ اﻹﻨﺘ ــﺎج( إﻟ ــﻰ ﻤﺨرﺠ ــﺎت )ﺴ ــﻠﻊ وﺨ ــدﻤﺎت( ﺒﻬ ــدف زﻴ ــﺎدة
maximizing profits from production and sale of أرﺒﺎﺤﻬﺎ ﻤن ﺨﻼﻝ إﻨﺘﺎج وﺒﻴﻊ ﺘﻠك اﻟﺴﻠﻊ واﻟﺨدﻤﺎت.
those goods and services.
Producer أو اﻟﻤﻨﺘﺞ
or
An economic agent that converts inputs (factors ﺠﻬــﺔ اﻗﺘﺼ ــﺎدﻴﺔ ﺘﻘــوم ﺒﺘﺤوﻴ ــﻝ اﻟﻤــدﺨﻼت )ﻋواﻤ ــﻝ اﻹﻨﺘــﺎج( إﻟ ــﻰ
)of production) into output (goods and services ﻤﺨرﺠـﺎت )ﺴـﻠﻊ وﺨـدﻤﺎت( ﺒﻬـدف زﻴـﺎدة أرﺒﺎﺤﻬـﺎ ﻤـن ﺨـﻼﻝ إﻨﺘــﺎج
with the goal of maximizing profits from
production and sale of those goods and services. وﺒﻴﻊ ﺘﻠك اﻟﺴﻠﻊ واﻟﺨدﻤﺎت.
A choice of input combinations or output levels ﺨﻴ ــﺎر ﻓ ــﻲ ﻤﺠﻤوﻋ ــﺔ ﻤ ــدﺨﻼت أو ﻤﺨرﺠ ــﺎت ﻴزﻴ ــد أرﺒ ــﺎح اﻟﻤﻨ ــﺘﺞ
Producer Optimum that maximize the profits of a producer taking ِ
ﻟﻠﻤﻨﺘﺞ اﻟوﻀﻊ اﻟﻤﺜﺎﻟﻲ
all prices as a given. ﻷﻋﻠﻰ ﺤد ﺒﺎﻋﺘﺒﺎر أن ﺠﻤﻴﻊ اﻷﺴﻌﺎر ﻤﻌﻠوﻤﺔ وﻤﺤددة.
The difference between revenue received and ﻫــو اﻟﻔــرق ﺒــﻴن اﻟﻤــردود اﻟﻤﺘﺤﻘــق واﻟﺘﻛــﺎﻟﻴف اﻟﻤﺘﻐﻴ ـرة ﻹﻨﺘــﺎج ﻛــﻝ
the variable costs of production for each unit of
Producer's Surplus وﺤ ــدة ﻤ ــن وﺤ ــدات ﺴ ــﻠﻌﺔ ﻤﻌﻴﻨ ــﺔ ﻴ ــﺘم ﺒﻴﻌﻬ ــﺎ .وﻫ ــو ﻴﻤﺜ ــﻝ إﻀ ــﺎﻓﺔ ﻓﺎﺌض ِ
اﻟﻤﻨﺘﺞ
a commodity sold. Represents a contribution to
fixed costs and producer profits. ﻟﻠﺘﻛﺎﻟﻴف اﻟﺜﺎﺒﺘﺔ وأرﺒﺎح اﻟﻤﻨﺘﺞ.
A technical relationship between a certain level داﻟـ ــﺔ ﺘﺒـ ــﻴن اﻟﻌﻼﻗـ ــﺔ اﻟرﻴﺎﻀـ ــﻴﺔ ﺒـ ــﻴن ﻛﻤﻴـ ــﺔ ﻤـ ــن ﻋﻨﺎﺼـ ــر اﻹﻨﺘـ ــﺎج
Production of factor inputs and the corresponding level of
output. اﻟﻤﺴ ــﺘﺨدﻤﺔ ﻓ ــﻲ إﻨﺘ ــﺎج ﺴ ــﻠﻌﺔ ﻤﻌﻴﻨ ــﺔ واﻟﻛﻤﻴ ــﺔ اﻟﻤﻨﺘﺠ ــﺔ ﻤ ــن ﺘﻠ ــك داﻟﺔ اﻹﻨﺘﺎج
Function
.اﻟﺴﻠﻌﺔ
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the act of
presenting goods to the competent Customs ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة ﻋﻤﻠﻴـ ــﺔ ﺘﻘـ ــدﻴم اﻟﺒﻀـ ــﺎﺌﻊ ﻟﻠﺴـ ــﻠطﺎت،اﻟﻌﺎﻟﻤﻴـ ــﺔ
authorities, at the place designated or accepted ﻤن اﺠﻝ، ﻓﻲ اﻟﻤﻛﺎن اﻟﻤﺤدد واﻟﻤﻘﺒوﻝ ﻟدﻴﻬﺎ،اﻟﺠﻤرﻛﻴﺔ اﻟﻤﺨﺘﺼﺔ
Production of
by them, for completion of the Customs
goods to the .إﻨﻬﺎء اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ ﺘﻘدﻴم اﻟﺒﻀﺎﺌﻊ ﻟﻠﺠﻤﺎرك
formalities.
customs
Note: The production of goods to the Customs is ﻴﻌﺘﺒــر ﺘﻘــدﻴم اﻟﺒﻀــﺎﺌﻊ ﻟﻠﺠﻤــﺎرك ﺒﺤــد ذاﺘــﻪ واﺤــداً ﻤــن:ﻤﻼﺤظــﺔ
itself one of the Customs formalities.
.اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ
Production
A relationship between two types of output ﻋﻼﻗــﺔ ﺒــﻴن ﻨــوﻋﻴن ﻤــن اﻟﻤﻨﺘﺠــﺎت ﺘﺤــدد اﻟﻌﻼﻗــﺔ اﻟﻌﻛﺴــﻴﺔ ﺠ ـراء
defining the trade-off that exists in allocating
Possibilities .ﺘﺨﺼﻴص ﻤوارد إﻨﺘﺎج أﺤدﻫﻤﺎ ﻟﺼﺎﻟﺢ إﻨﺘﺎج اﻵﺨر ﻤﻨﺤﻨﻰ إﻤﻛﺎﻨﻴﺎت اﻹﻨﺘﺎج
resources from production of one good to the
Frontier
other.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means equipment
necessary for the exercise of the calling, trade or ﺘﻌﻨﻲ ﻫـذﻩ اﻟﻌﺒـﺎرة اﻟﺘﺠﻬﻴـزات اﻟﻼزﻤـﺔ ﻟﻤﻤﺎرﺴـﺔ ﺤرﻓـﺔ أو،اﻟﻌﺎﻟﻤﻴﺔ
profession of a person who enters a country to ﺘﺠــﺎرة أو ﻤﻬﻨــﺔ ﻤــن ﻗﺒــﻝ ﺸــﺨص ﻤــﺎ ﻴــدﺨﻝ اﻟــﺒﻼد ﻟﻤﻤﺎرﺴــﺔ ﻤﻬﻨﺘــﻪ
exercise his or her profession in that country.
Professional .ﻓﻴﻬﺎ
equipment اﻟﺘﺠﻬﻴزات اﻟﻤﻬﻨﻴﺔ
Notes:
1. This equipment includes the equipment set :ﻤﻼﺤظﺎت
out in the illustrative lists in:
(a) Annexes A, B and C to the Customs ﻫ ـ ـ ــذﻩ اﻟﺘﺠﻬﻴـ ـ ـ ـزات ﺘﺸ ـ ـ ــﻤﻝ اﻟﺘﺠﻬﻴـ ـ ـ ـزات اﻟﻤﺒﻴﻨ ـ ـ ــﺔ ﻓ ـ ـ ــﻲ اﻟﻘـ ـ ـ ـواﺌم-1
Convention on the temporary importation of :اﻟﺘوﻀﻴﺤﻴﺔ اﻟواردة ﻓﻲ
professional equipment, Brusssels,1961;
(b) Annex B.2 to the Istanbul Convention, 1990. )أ( اﻟﻤﻼﺤ ـ ــق "أ" و "ب" و "ﺠـ ـ ـ ـ" ﻟﻼﺘﻔﺎﻗﻴ ـ ــﺔ اﻟﺠﻤرﻛﻴـ ـ ــﺔ ﻟﻼﺴـ ـ ــﺘﻴراد
2. In countries where the ATA system is اﻟﻤؤﻗت ﻟﻠﺘﺠﻬﻴزات اﻟﻤﻬﻨﻴﺔ ،ﺒروﻛﺴﻝ 1961؛
applied, ATA carnets are as a rule accepted for )ب( اﻟﻤﻠﺤق ب 2-ﻻﺘﻔﺎﻗﻴﺔ اﺴﺘﻨﺒوﻝ.1990 ،
the temporary admission of professional
equipment.
-2ﻓﻲ اﻟﺒﻼد اﻟﺘﻲ ﻴطﺒق ﻓﻴﻬﺎ ﻨظﺎم اﻹدﺨﺎﻝ اﻟﻤؤﻗت ،ﺘﻘﺒـﻝ دﻓـﺎﺘر
اﻹدﺨﺎﻝ اﻟﻤؤﻗت ﺤﻛﻤًﺎ ﻹدﺨﺎﻝ اﻟﺘﺠﻬﻴزات اﻟﻤﻬﻨﻴﺔ.
Profit as a percentage of turnover (or sales). It اﻟـ ـرﺒﺢ ﺒﺎﻋﺘﺒ ــﺎرﻩ ﻨﺴ ــﺒﺔ ﻤ ــن إﺠﻤ ــﺎﻟﻲ اﻟﻤﺒﻴﻌ ــﺎت .وﻫ ــو ﻴظﻬ ــر ﻤ ــدى
Profit margin shows how profitable the firm is. The higher the ﻫﺎﻤش اﻟرﺒﺢ
margin the better. رﺒﺤﻴﺔ اﻟﻤؤﺴﺴﺔ .ﻓﻛﻠﻤﺎ ﻛﺎن اﻟﻬﺎﻤش أﻋﻠﻰ ﻛﺎن ذﻟك اﻓﻀﻝ.
Profits
The difference between sales revenue and the اﻟﻔرق ﺒﻴن إﻴرادات اﻟﻤﺒﻴﻌﺎت وﺘﻛﺎﻟﻴف اﻹﻨﺘﺎج. اﻷرﺒﺎح
costs of production.
A tax that takes an increasing proportion of ﻀـرﻴﺒﺔ ﺘﺘ ازﻴــد ﻨﺴـﺒﺘﻬﺎ ﻛﻠﻤــﺎ زاد اﻟـدﺨﻝ اﻟﺨﺎﻀــﻊ ﻟﻠﻀـرﻴﺒﺔ .وﺘﻌﺘﺒــر
income as income rises. Income tax is an
Progressive tax example of a progressive tax, as the rate ﻀـ ـرﻴﺒﺔ اﻟ ــدﺨﻝ أﺤ ــد ﻨﻤ ــﺎذج اﻟﻀـ ـرﻴﺒﺔ اﻟﺘﺼ ــﺎﻋدﻴﺔ ،ﺤﻴ ــث ﺘ ــزداد اﻟﻀرﻴﺒﺔ اﻟﺘﺼﺎﻋدﻴﺔ
increases as a person earns more. ﻨﺴﺒﺘﻬﺎ ﻤﻊ ﺘزاﻴد ﻤدﺨوﻝ اﻟﻔرد.
Goods which are not able to undertake normal ﻫ ـ ــﻲ اﻟﺴ ـ ــﻠﻊ اﻟﺘ ـ ــﻲ ﻻ ﻴﻤﻛ ـ ــن أن ﺘﺨﻀ ـ ــﻊ ﻟﻺﺠـ ـ ـراءات اﻟﺠﻤرﻛﻴ ـ ــﺔ
customs formalities on import or export but
which will be held by customs until disposal is اﻟرﺴـ ــﻤﻴﺔ ﻟﻼﺴـ ــﺘﻴراد أو اﻟﺘﺼـ ــدﻴر ،ﻟﻛـ ــن ﻴـ ــﺘم اﻻﺤﺘﻔـ ــﺎظ ﺒﻬـ ــﺎ ﻟـ ــدى
arranged by the relevant public authority. اﻟﺠﻤ ـ ــﺎرك ﺤﺘ ـ ــﻰ ﻴ ـ ــﺘم ﺘرﺘﻴ ـ ــب اﻟﺘﺼ ـ ــرف ﺒﻬ ـ ــﺎ ﻤ ـ ــن ﻗﺒ ـ ــﻝ اﻟﺴ ـ ــﻠطﺔ
اﻟﻤﺨﺘﺼﺔ.
Under the Common Customs Law for the Arab
Prohibited Goods اﻟﺴﻠﻊ اﻟﻤﻤﻨوﻋﺔ
States of the Gulf the term “prohibited goods
“means any goods the import or export of which
is prohibited under the provisions of this Law or
any other Law. وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﺘﻌﻨــﻲ ﻋﺒــﺎرة
"اﻟﺴﻠﻊ اﻟﻤﻤﻨوﻋﺔ" أي ﺴـﻠﻊ ﻴﺤظـر اﺴـﺘﻴرادﻫﺎ أو ﺘﺼـدﻴرﻫﺎ ﺒﻤوﺠـب
Click here for a list of prohibited goods
parity (PPP) currency, which may differ from its current وﻫــﻲ ﺘﻔﻴــد ﻓــﻲ ﻤﻘﺎرﻨــﺔ ﻤﺴــﺘوﻴﺎت.ﻋــن ﻗﻴﻤﺘﻬــﺎ اﻟﺠﺎرﻴــﺔ ﻓــﻲ اﻟﺴــوق
market value. It is helpful when comparing
living standards in different countries, as it ﻷﻨﻬــﺎ ﺘﺤــدد ﺴــﻌر اﻟﺼــرف اﻟﻤﻨﺎﺴــب،اﻟﻤﻌﻴﺸــﺔ ﻓــﻲ ﺒﻠــدان ﻤﺨﺘﻠﻔــﺔ
indicates the appropriate EXCHANGE RATE to ﻟﻼﺴ ــﺘﺨدام ﻋﻨ ــد اﻟﺘﻌﺒﻴ ــر ﻋ ــن ﻗ ــﻴم اﻟ ــدﺨﻝ واﻷﺴ ــﻌﺎر ﻓ ــﻲ اﻟﺒﻠ ــدان
use when expressing incomes and PRICES in
.اﻟﻤﺨﺘﻠﻔﺔ ﺒﻌﻤﻠﺔ واﺤدة
different countries in a common currency.
Q
Qualifying asset is an asset that necessarily اﻷﺼــﻝ اﻟﻤؤﻫــﻝ ﻫــو اﺼــﻝ ﻴﺴــﺘﻐرق ﺒﺎﻟﻀــرورة ﻓﺘ ـرة زﻤﻨﻴــﺔ طوﻴﻠــﺔ
Qualifying asset takes a substantial period of time to get ready اﻷﺼﻝ اﻟﻤؤﻫﻝ
for its intended use or sale. .ﺤﺘﻰ ﻴﺼﺒﺢ ﺠﺎﻫ اًز ﻟﻼﺴﺘﺨدام أو اﻟﺒﻴﻊ اﻟﻤﻌد ﻟﻪ
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means any pre-set
quantity, authorized for importation or ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻛﻤﻴــﺔ ﻤﺤــددة ﻤﺴــﺒﻘًﺎ ﻤــن ﺒﻀــﺎﺌﻊ،اﻟﻌﺎﻟﻤﻴــﺔ
Quantitative Quota اﻟﺤﺼﺔ اﻟﻛﻤﻴﺔ
exportation of given goods, during a specified وﻻ، ﺨ ــﻼﻝ ﻓﺘـ ـرة ﻤﺤ ــددة،ﻤﻌﻴﻨ ــﺔ ﻤﺼ ــرح ﺒﺎﺴ ــﺘﻴرادﻫﺎ أو ﺘﺼ ــدﻴرﻫﺎ
period, beyond which no additional quantity of
.ﻴﺠوز اﺴﺘﻴراد أو ﺘﺼدﻴر أي ﻛﻤﻴﺔ إﻀﺎﻓﻴﺔ ﻋﻠﻴﻬﺎ
these goods can be imported or exported.
Also known as the Equation of Exchange, an وﻫــﻲ ﻤﻌﺎدﻟــﺔ ﻤﺘطﺎﺒﻘــﺔ ﺘ ـرﺒط ﺒــﻴن،ﺘﻌــرف أﻴﻀــﺎ ﺒﻤﻌﺎدﻟــﺔ اﻟﺘﺒــﺎدﻝ
identity relating the amount of money in
Quantity Equation circulation to the price level and level of output ﻤﺒﻠﻎ اﻟﻨﻘد اﻟﻤﺘداوﻝ وﻤﺴﺘوى اﻷﺴﻌﺎر وﻤﺴﺘوى اﻟﻨﺎﺘﺞ ﻓﻲ اﻗﺘﺼـﺎد ﻤﻌﺎدﻟﺔ اﻟﻛﻤﻴﺔ
in an aggregate economy. .ﻛﻠﻲ
Classical view of inflation is based this theory, ﺘﻘوم اﻟﻨظرة اﻟﻛﻼﺴﻴﻛﻴﺔ ﻟﻠﺘﻀﺨم ﻋﻠـﻰ ﻫـذﻩ اﻟﻨظرﻴـﺔ اﻟﻤﺴـﺘﻤدة ﻤـن
derived from the Fisher Equation of Exchange.
This equation says that: : وﺘﻨص ﻫذﻩ اﻟﻤﻌﺎدﻟﺔ ﻋﻠﻰ ﻤﺎ ﻴﻠﻲ.ﻤﻌﺎدﻟﺔ ﻓﻴﺸر ﻓﻲ اﻟﺘﺒﺎدﻝ
MV = PT where: : ﺤﻴثPT = MV
Quantity theory of M is the amount of money in circulation
ﻫﻲ ﻛﻤﻴﺔ اﻟﻨﻘد اﻟﻤﺘداوﻝM اﻟﻨظرﻴﺔ اﻟﻛﻤﻴﺔ ﻟﻠﻨﻘد
money V is the velocity of circulation of that money
P is the average price level and ﻫﻲ ﺴرﻋﺔ ﺘداوﻝ )دوران( ذﻟك اﻟﻨﻘدV
T is the number of transactions taking place ﻫو ﻤﺘوﺴط ﻤﺴﺘوى اﻷﺴﻌﺎرP
Classical economists suggested that V would be ﻫو ﻋدد اﻟﻤﻌﺎﻤﻼت اﻟﺠﺎرﻴﺔT
Real exchange rate PPP is the exchange rate that equates the price ﺘﻌــﺎدﻝ اﻟﻘــوة اﻟﺸ ـراﺌﻴﺔ ﻫــو ﺴــﻌر اﻟﺼــرف اﻟــذي ﻴﺴــﺎوي ﺴــﻌر ﺴــﻠﺔ
of a basket of identical traded goods and ﺴﻌر اﻟﺼرف اﻟﺤﻘﻴﻘﻲ
)(R ﺘﺴوق ﻤن ﺴﻠﻊ وﺨـدﻤﺎت ﻤﺘﻤﺎﺜﻠـﺔ ﻓـﻲ ﺒﻠـدﻴن .وﻴﻛـون ﺴـﻌر ﺘﻌـﺎدﻝ
راﺠﻊ أﻴﻀﺎً
See also services in two countries. PPP is often very
Purchasing power different from the current market exchange rate. اﻟﻘـ ــوة اﻟﺸ ـ ـراﺌﻴﺔ ﻏﺎﻟﺒ ـ ـﺎً ﻤﺨﺘﻠﻔ ـ ـﺎً ﻋـ ــن ﺴـ ــﻌر اﻟﺼـ ــرف اﻟﺠـ ــﺎري ﻓـ ــﻲ
ﺘﻌﺎدﻝ اﻟﻘوة اﻟﺸراﺌﻴﺔ
)parity (PPP اﻟﺴوق.
)GDP measured at constant (some base period ﻫو اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ اﻹﺠﻤﺎﻟﻲ ﻤﻘﻴﺴﺎً ﺒﺄﺴﻌﺎر ﺜﺎﺒﺘﺔ )ﻋﻠﻰ ﻤـدى ﻓﺘـرة
prices. Real GDP is the level of GDP after اﻟﻨﺎﺘﺞ اﻟﻤﺤﻠﻲ اﻹﺠﻤﺎﻟﻰ
Real GDP أﺴــﺎس ﻤﻌﻴﻨــﺔ( .وﻫــو ﻴﻤﺜــﻝ ﻤﺴــﺘوى اﻟﻨــﺎﺘﺞ اﻟﻤﺤﻠــﻲ اﻹﺠﻤــﺎﻟﻲ ﺒﻌــد
changes in inflation have been taken into اﻟﻔﻌﻠﻲ
account. أﺨذ اﻟﺘﻐﻴﻴرات ﻓﻲ ﺤﺠم اﻟﺘﻀﺨم ﺒﻌﻴن اﻻﻋﺘﺒﺎر.
An interest rate that has been adjusted for ﺴــﻌر اﻟﻔﺎﺌــدة ﺒﻌــد ﺘﻌدﻴﻠــﻪ وﻓﻘ ـﺎً ﻟﻠﺘﻐﻴ ـرات ﻓــﻲ ﻤﺴــﺘوى اﻷﺴــﻌﺎر أو
changes in the price level or changes in
Real Interest Rate purchasing power over some time period. اﻟﺘﻐﻴﻴـ ـرات اﻟﺤﺎﺼ ــﻠﺔ ﻓ ــﻲ اﻟﻘ ــوة اﻟﺸـ ـراﺌﻴﺔ ﻋﻠ ــﻰ ﻤ ــدى ﻓﺘـ ـرة زﻤﻨﻴ ــﺔ ﺴﻌر اﻟﻔﺎﺌدة اﻟﺤﻘﻴﻘﻲ
ﻤﻌﻴﻨﺔ.
If a variable is given in real terms, this means إذا ﺘم اﻟﺘﻌﺒﻴر ﻋن ﻤﺘﻐﻴـر ﻤـﺎ ﺒﺎﻟﻘﻴﻤـﺔ اﻟﺤﻘﻴﻘﻴـﺔ ﻓﻬـذا ﻤﻌﻨـﺎﻩ أن أﺜـر
Real terms that the effect of inflation has been removed. اﻟﻘﻴﻤﺔ اﻟﺤﻘﻴﻘﺔ
اﻟﺘﻀﺨم ﻗد ﺘم اﺴﺘﺒﻌﺎدﻩ.
Wages deflated by the current Consumer Price ﻫــﻲ اﻷﺠــور ﺒﻌــد ﺘﻌــدﻴﻝ ﻗﻴﻤﺘﻬــﺎ وﻓﻘـﺎً ﻟﻤؤﺸــر أﺴــﻌﺎر اﻟﻤﺴــﺘﻬﻠﻛﻴن،
Index. It gives information on how much the
)Real wage (w current wages are given compared to wages of a اﻟذي ﻴﺒﻴن ﻗﻴﻤﺔ اﻷﺠـور اﻟﺤﺎﻟﻴـﺔ ﺒﺎﻟﻤﻘﺎرﻨـﺔ ﻤـﻊ اﻷﺠـور ﺨـﻼﻝ ﻓﺘـرة اﻷﺠور اﻟﺤﻘﻴﻘﻴﺔ
given base year period. أﺴﺎس ﺴﻨوﻴﺔ.
Percentage deductible if a Bill of Exchange is ﻨﺴ ــﺒﺔ ﻴ ــﺘم ﺤﺴ ــﻤﻬﺎ ﻤ ــن ﻗﻴﻤ ــﺔ ﻛﻤﺒﻴﺎﻟ ــﺔ إذا ﺘ ــم ﺴ ــدادﻫﺎ ﻗﺒ ــﻝ ﻤوﻋ ــد
paid before its maturity date. Term is similar to
cash discount اﺴــﺘﺤﻘﺎﻗﻬﺎ .وﻴﺸــﺒﻪ ﻫــذا اﻟﻤﺼــطﻠﺢ اﻟﺤﺴــم اﻟﺘﺸــﺠﻴﻌﻲ اﻟﻤﻘــدم ﻟﻘــﺎء
Rebate - an incentive for prompt payment. (Under some اﻟﺴداد اﻟﻌﺎﺠﻝ. إﻋﺎدة ﺠزء ﻤن اﻟﻘﻴﻤﺔ
Customs Laws on certain goods rebate of duty is
)ﺘﻀ ـ ــﻤن ﺒﻌ ـ ــض اﻟﻘـ ـ ـواﻨﻴن اﻟﺠﻤرﻛﻴ ـ ــﺔ إﻋ ـ ــﺎدة ﺠ ـ ــزء ﻤ ـ ــن اﻟرﺴ ـ ــوم
granted).
اﻟﺠﻤرﻛﻴﺔ ﻋﻠﻰ ﺒﻀﺎﺌﻊ ﻤﺤددة(
Recession Negative growth in Real GDP for two or more ﻤﻌــدﻝ ﺴــﻠﺒﻲ ﻟﻨﻤــو اﻟﻨــﺎﺘﺞ اﻟﻤﺤﻠــﻲ اﻹﺠﻤــﺎﻟﻲ اﻟﺤﻘﻴﻘــﻲ ﻋﻠــﻰ ﻤــدى رﻛود
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the Customs
procedure under which goods which were اء ﺠﻤرﻛﻴـﺎً ﻴﻤﻛـن ﺒﻤوﺠﺒـﻪ ﻟﻠﺒﻀـﺎﺌﻊ
ً ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة إﺠر،اﻟﻌﺎﻟﻤﻴﺔ
exported may be taken into home use free of اﻟﺘﻲ ﻛﺎﻨت ﻗد ﺼدرت أن ﻴﻌﺎد إدﺨﺎﻟﻬـﺎ ﻟﻼﺴـﺘﺨدام اﻟﻤﺤﻠـﻲ ﻤﻌﻔـﺎة
import duties and taxes, provided they have not
ﺸـرﻴطﺔ أﻻ ﺘﻛــون ﻗــد ﺨﻀــﻌت،ﻤــن اﻟرﺴــوم واﻟﻀـراﺌب اﻟﺠﻤرﻛﻴــﺔ
undergone any manufacturing, processing or
repairs abroad and provided that any sums ﻷي ﻋﻤﻠﻴﺎت ﻤﻌﺎﻟﺠﺔ أو إﺼﻼح ﻓﻲ اﻟﺨﺎرج وﺸرﻴطﺔ أن ﻴﺘم دﻓـﻊ
Re-importation in chargeable as a result of repayment or remission أﻴــﺔ ﻤﺒــﺎﻟﻎ ﻤﺴــﺘﺤﻘﺔ ﻨﺘﻴﺠــﺔ رد أو إﻟﻐــﺎء أو اﻹﻋﻔــﺎء اﻟﺸــرطﻲ ﻤــن إﻋﺎدة اﻻﺴﺘﻴراد ﻓﻲ ﻨﻔس
the same state of or conditional relief from duties and taxes or
of any subsidies or other amounts granted in أي رﺴوم أو ﻀراﺌب أو إﻋﺎﻨـﺎت أو ﻤﺒـﺎﻟﻎ أﺨـرى ﻤﻤﻨوﺤـﺔ ﻤﺘﻌﻠﻘـﺔ اﻟدوﻟﺔ
connection with exportation must be paid. The وﻴﻤﻛــن أن ﺘﻛــون اﻟﺒﻀــﺎﺌﻊ اﻟﻤؤﻫﻠــﺔ ﻹﻋــﺎدة اﻻﺴــﺘﻴراد.ﺒﺎﻟﺘﺼــدﻴر
goods that are eligible for re-importation in the
same state can be goods that were in free .ﻓﻲ ﻨﻔس اﻟدوﻟﺔ ﺒﻀﺎﺌﻊ ﻛﺎﻨت ﺤرة اﻟﺘداوﻝ أو ﻤﻨﺘﺠﺎت ﺘﻌوﻴﻀﻴﺔ
circulation or were compensating products.
See: Specific Annex B, Chapter 2 of the revised . ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ2 اﻟﻔﺼﻝ، اﻟﻤﻠﺤق اﻟﺨﺎص ب:راﺠﻊ
Kyoto Convention.
Under the Common Customs Law for the Arab ﺘﻌﻨــﻲ ﻋﺒــﺎرة،وﻓﻘ ـًﺎ ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ
States of the Gulf the term “related persons”
means persons who are: :"اﻷﺸﺨﺎص ذوي اﻟﺼﻠﺔ" ﺸﺨﺼﻴن
(a) legally recognized partners in
business,
،)أ( ﺸرﻴﻛﻴن ﻤﻌﺘرف ﺒﻬﻤﺎ ﻗﺎﻨوﻨﻴﺎ ﻓﻲ ﻋﻤﻝ ﻤﺎ
(b) officers or directors of one another’s
business, ،)ب( ﻴﻛون أﺤدﻫﻤﺎ ﻤﺴؤوﻻً أو ﻤدﻴ اًر ﻓﻲ ﻋﻤﻝ اﻵﺨر
Related persons اﻷﺸﺨﺎص ذوي اﻟﺼﻠﺔ
(c) employer and employee, )ت( ﺼﺎﺤب اﻟﻌﻤﻝ واﻟﻤوظف
(d) any person directly or indirectly
owns, controls or holds 5 per cent or )ث( أي ﺸ ــﺨص ﻴﻤﻠ ــك أو ﻴ ــﺘﺤﻛم ﺒﺸ ــﻛﻝ ﻤﺒﺎﺸ ــر أو ﻏﻴ ــر ﻤﺒﺎﺸ ــر
more of the outstanding voting stock ، أو أﻛﺜر ﻤن ﺤﺼص اﻷﺴﻬم اﻟﻤﺘداوﻟﺔ ﻟﻛﻠﻴﻬﻤﺎ%5 ﺒﻨﺴﺒﺔ
shares of both of them, (e). one of them
directly or indirectly controls the other, )ج( ﻴﺘﺤﻛم أﺤدﻫﻤﺎ ﺒﺎﻵﺨر ﺒﺸﻛﻝ ﻤﺒﺎﺸر أو ﻏﻴر ﻤﺒﺎﺸر
(f) both of them are directly or
indirectly controlled by a third person, )ح( ﻴﺘﺤﻛم ﺒﻬﻤﺎ ﺸﺨص آﺨر ﺒﺸﻛﻝ ﻤﺒﺎﺸر أو ﻏﻴر ﻤﺒﺎﺸر
(g) together they directly or indirectly
control a third person, )خ( ﻴﺘﺤﻛﻤﺎن ﻤﻌﺎً ﺒﺸﺨص آﺨر ﺒﺼورة ﻤﺒﺎﺸرة أو ﻏﻴر ﻤﺒﺎﺸرة
(h) members of the same family. )د( أﻓراد ﻓﻲ ﻨﻔس اﻟﻌﺎﺌﻠﺔ
A ratio of any two prices or one particular price ﻨﺴــﺒﺔ ﻤــن أي ﺴــﻌرﻴن أو ﺴــﻌر واﺤــد ﻤﺤــدد ﺒﺎﻟﻤﻘﺎرﻨــﺔ ﻤــﻊ ﻤؤﺸــر
Relative Price compared to a price index. اﻟﺴﻌر اﻟﻨﺴﺒﻲ
أﺴﻌﺎر
Under the WCO glossary of international وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means the action by the
Customs to permit goods undergoing clearance اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة إﺠراء ﺘﻘوم ﺒﻪ اﻟﺠﻤﺎرك ﺘﺴﻤﺢ ﺒﻤوﺠﺒـﻪ
Release of goods to be placed at the disposal of the persons ﻟﻠﺒﻀـ ـ ــﺎﻋﺔ اﻟﺨﺎﻀـ ـ ــﻌﺔ ﻟﻠﺘﺨﻠـ ـ ــﻴص ﺒـ ـ ــﺄن ﺘوﻀـ ـ ــﻊ ﺘﺤـ ـ ــت ﺘﺼـ ـ ــرف
concerned. ﺘﺤرﻴر اﻟﺒﻀﺎﻋﺔ
اﻷﺸﺨﺎص اﻟﻤﻌﻨﻴﻴن.
See: General Annex, Chapter 2 of the revised
Kyoto Convention. راﺠﻊ :اﻟﻤﻠﺤق اﻟﻌﺎم ،اﻟﻔﺼﻝ 2ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Under the WCO glossary of international وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
customs terms this term means - Goods,
including vehicles and other means of transport, اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﺒﻀــﺎﺌﻊ – ﺘﺘﻀــﻤن ﻋرﺒــﺎت ووﺴــﺎﺌﻝ
foodstuffs, medicaments, clothing, blankets, أﺨرى ﻟﻠﻨﻘﻝ ،وﻤـواد ﻏذاﺌﻴـﺔ ،وأدوﻴـﺔ ،وﻤﻼﺒـس ،وأﻏطﻴـﺔ ،وﺨﻴـﺎم ،
tents, prefabricated houses, water purifying and
وﻤﻨـ ــﺎزﻝ ﻤﺴـ ــﺒﻘﺔ اﻟﺼـ ــﻨﻊ ،وأدوات ﻟﺘﻨﻘﻴـ ــﺔ اﻟﻤﻴـ ــﺎﻩ وﺘﺨزﻴﻨﻬـ ــﺎ وﻤ ـ ـواد
water storage items, or other goods of prime
Relief necessity, forwarded as aid to those affected by أﺨرى ﻀرورﻴﺔ ﻴﺘم إرﺴﺎﻟﻬﺎ ﻛﻤﺴﺎﻋدات ﻟﻠﻤﻨﻛوﺒﻴن ﺒﻛﺎرﺜﺔ ﻤﺎ ،و
consignments disaster; and -ﺠﻤﻴ ــﻊ اﻟﺘﺠﻬﻴـ ـزات واﻟﻌرﺒ ــﺎت ووﺴ ــﺎﺌﻝ اﻟﻨﻘ ــﻝ اﻷﺨ ــرى ،ﻻﺴ ــﻴﻤﺎ إرﺴﺎﻟﻴﺎت اﻹﻏﺎﺜﺔ
- all equipment, vehicles and other means of
transport, specially trained animals, provisions, اﻟﺤﻴواﻨ ـ ـ ـ ــﺎت اﻟﻤدرﺒ ـ ـ ـ ــﺔ ،واﻟﻤ ـ ـ ـ ــؤن واﻟﻤﺨﺼﺼ ـ ـ ـ ــﺎت واﻟﻤﺴ ـ ـ ـ ــﺘﻠزﻤﺎت
supplies, personal effects and other goods for اﻟﺸﺨﺼ ــﻴﺔ وﻏﻴرﻫ ــﺎ ﻤ ــن اﻟﺴ ــﻠﻊ ﻷﻓـ ـراد اﻹﻏﺎﺜ ــﺔ ﻟﻴﺘﻤﻛﻨـ ـوا ﻤ ــن أداء
disaster relief personnel in order to perform their
duties and to support them in living and working واﺠﺒــﺎﺘﻬم وﻟﺘﻤﻛﻴــﻨﻬم ﻤــن اﻟﻌــﻴش واﻟﻌﻤــﻝ ﻓــﻲ ﻤﻨطﻘــﺔ اﻟﻛﺎرﺜــﺔ طـواﻝ
in the territory of the disaster throughout the ﻓﺘرة ﻤﻬﻤﺘﻬم.
duration of their mission.
part, of duties and taxes paid on goods and the اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟرد ،اﻟﺠزﺌﻲ أو اﻟﻛﻠﻲ ،ﻟﻤﺒﺎﻟﻎ اﻟرﺴوم
remission, in whole or in part, of duties and
taxes where payment has not been made. واﻟﻀـ ـراﺌب اﻟﺘ ــﻲ ﺘ ــم دﻓﻌﻬ ــﺎ ﻋﻠ ــﻰ اﻟﺒﻀ ــﺎﺌﻊ أو اﻹﻟﻐ ــﺎء اﻟﻛﻠ ــﻲ أو
اﻟﺠزﺌــﻲ ﻟﻠرﺴــوم واﻟﻀ ـراﺌب ﻓــﻲ اﻟﺤــﺎﻻت اﻟﺘــﻲ ﻟــم ﺘﻛــن ﻗــد دﻓﻌــت
See: General Annex, Chapter 2 of the revised
ﻓﻴﻬﺎ.
Kyoto Convention.
Reporting currency
Reporting currency is the currency used in ﻫﻲ اﻟﻌﻤﻠﺔ اﻟﺘﻲ ﺘﺴﺘﺨدم ﻓﻲ إﻋداد اﻟﻘواﺌم اﻟﻤﺎﻟﻴﺔ. ﻋﻤﻠﺔ اﻟﺘﻘﺎرﻴر
presenting the financial statements.
Reporting date means the date of the last day of ﻴﻌﻨﻲ ﺘﺎرﻴﺦ آﺨر ﻴوم ﻓﻲ اﻟﻔﺘرة اﻟﻤﺎﻟﻴﺔ اﻟﺘﻲ ﺘﺒﻴﻨﻬﺎ اﻟﻘواﺌم اﻟﻤﺎﻟﻴﺔ. ﺘﺎرﻴﺦ إﻋداد اﻟﻘواﺌم
Reporting date the reporting period to which the financial
statements relate. اﻟﻤﺎﻟﻴﺔ
Under the Common Customs Law for the Arab وﻓﻘ ـًﺎ ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﺘﻌﻨــﻲ ﻋﺒــﺎرة
States of the Gulf the term “representative of the
Representative of
customs broker” means any legal or natural "ﻤﻤﺜـ ـ ــﻝ اﻟوﺴـ ـ ــﻴط اﻟﺠﻤرﻛـ ـ ــﻲ" أي ﺸـ ـ ــﺨص اﻋﺘﺒـ ـ ــﺎري أو طﺒﻴﻌـ ـ ــﻲ ﻤﻤﺜﻝ اﻟوﺴﻴط اﻟﺠﻤرﻛﻲ
the customs broker
person licensed to follow up customs ﻤرﺨص ﻟﻪ ﺒﻤﺘﺎﺒﻌﺔ اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ.
procedures.
Money spent on trying to develop new products. اﻷﻤ ـ ـواﻝ اﻟﻤﻨﻔﻘـ ــﺔ ﻓـ ــﻲ ﺴـ ــﺒﻴﻝ اﺴـ ــﺘﺤداث ﻤﻨﺘﺠـ ــﺎت ﺠدﻴـ ــدة .وﻤـ ــن
It is vital that firms spent a significant amount
Research and اﻟﻀ ــروري ﺠ ــداً ﻟﻠﻤﻨﺸ ــﺂت أن ﺘﻨﻔ ــق ﻤﺒﻠﻐـ ـﺎً ﻤﻌﺘﺒـ ـ اًر ﻋﻠ ــﻰ اﻷﺒﺤ ــﺎث
on this if they are to stay ahead of the اﻷﺒﺤﺎث واﻟﺘطوﻴر
development competition and be able to launch new and واﻟﺘطــوﻴر ﻟﻤواﻛﺒــﺔ رﻛــب اﻟﻤﻨﺎﻓﺴــﺔ واﻟﻘــدرة ﻋﻠــﻰ إطــﻼق ﻤﻨﺘﺠــﺎت
innovative products.
ﺠدﻴدة إﺒداﻋﻴﺔ.
--The raw materials and other factors of اﻟﻤـ ـواد اﻟﺨ ــﺎم وﻋواﻤ ــﻝ اﻹﻨﺘ ــﺎج اﻷﺨ ــرى اﻟﺘ ــﻲ ﺘ ــدﺨﻝ ﻓ ــﻲ ﻋﻤﻠﻴ ــﺔ
production that enter the production process or
Resources final goods and services that are desired by اﻹﻨﺘــﺎج أو اﻟﻤﻨﺘﺠــﺎت واﻟﺨــدﻤﺎت اﻟﻨﻬﺎﺌﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤــن اﻟﺠﻬــﺎت اﻟﻤوارد
economic agents. اﻻﻗﺘﺼﺎدﻴﺔ.
Restricted Goods Goods which may be required to undertake ﻫـ ـ ــﻲ اﻟﺒﻀـ ـ ــﺎﺌﻊ اﻟﺘـ ـ ــﻲ ﻴﻤﻛـ ـ ــن أن ﺘﺤﺘـ ـ ــﺎج ﻟﻠﺨﻀـ ـ ــوع ﻟﻺﺠ ـ ـ ـراءات اﻟﺒﻀﺎﺌﻊ اﻟﻤﻘﻴدة
normal customs formalities on import or export اﻟﺠﻤرﻛﻴــﺔ اﻟﻤﻌﺘــﺎدة ﻓــﻲ اﻻﺴــﺘﻴراد واﻟﺘﺼــدﻴر ﻟﻛﻨﻬــﺎ ﺘﺨﻀــﻊ أﻴﻀــﺎ
but which are also subject to formalities from
other authorities before they may be released .ﻹﺠراءات ﺴﻠطﺎت أﺨرى ﻗﺒﻝ أن ﻴﺘم ﺘﺤرﻴرﻫﺎ ﻤن ﻴد اﻟﺠﻤﺎرك
from customs control.
ﺘﻌﻨــﻲ ﻋﺒــﺎرة،وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ
Under the Common Customs Law for the Arab
States of the Gulf the term “restricted goods "اﻟﺒﻀــﺎﺌﻊ اﻟﻤﻘﻴــدة" ﺘﻠــك اﻟﺒﻀــﺎﺌﻊ اﻟﺘــﻲ ﻴﻔــرض ﻋﻠــﻰ اﺴــﺘﻴرادﻫﺎ أو
“means those goods the import or export of .ﺘﺼدﻴرﻫﺎ ﻗﻴود ﺒﻤوﺠب أﺤﻛﺎم ﻫذا اﻟﻘﺎﻨون أو أي ﻗﺎﻨون آﺨر
which is restricted under the provisions of this
Law “law“ or any other Law.
in net assets/equity, other than increases relating اﻷﺼـ ــوﻝ/ﺤﻘـ ــوق اﻟﻤﻠﻛﻴـ ــﺔ ،ﻏﻴـ ــر اﻟزﻴـ ــﺎدات اﻟﻤﺘﺼـ ــﻠﺔ ﺒﻤﺴـ ــﺎﻫﻤﺎت
to contributions from owners.
اﻟﻤﺎﻟﻛﻴن.
If the government decide to reduce the level of إذا ﻗــررت اﻟﺤﻛوﻤــﺔ ﺨﻔــض ﻤﺴــﺘوى اﻟﻀ ـراﺌب ،ﻓﻘــد ﺘﻌﻤــﻝ أﻴﻀ ـﺎً
taxation, they may also want to reduce the level
ﻋﻠﻰ ﺨﻔض ﻤﺴﺘوى اﻹﻨﻔـﺎق اﻟﺤﻛـوﻤﻲ ﺒﻘـدر ﺒﻤﻛـﺎﻓﺊ .وﻫـذا ﻴﻌﻨـﻲ
Revenue-neutral
of government expenditure by an equivalent اﻟﺴﻴﺎﺴﺎت ﻏﻴر اﻟﻤؤﺜرة
amount. This would mean that the tax cut has no أن ﺨﻔ ــض اﻟﻀـ ـراﺌب ﻻ ﻴ ــؤﺜر ﻋﻠ ــﻰ ﺼ ــﺎﻓﻲ اﻟﻤﺴ ــﺘﻠزﻤﺎت اﻟﻨﻘدﻴ ــﺔ
policies effect on the PSNCR (the level of government ﻓﻲ اﻹﻴرادات
ﻟﻠﻘطــﺎع اﻟﻌــﺎم )ﺤﺠــم اﻻﻗﺘـراض اﻟﺤﻛــوﻤﻲ( .وﻟــذﻟك ﻴﺴــﻤﻰ ﺴﻴﺎﺴــﺔ
borrowing). It is therefore termed a revenue-
neutral policy. ﻏﻴر ﻤؤﺜرة ﻋﻠﻰ اﻹﻴرادات.
Revised Kyoto See: Kyoto Convention راﺠﻊ :اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ
Convention
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means the expression commonly
used to refer to the international Convention on اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺘﻌﺒﻴر اﻟﺸﺎﺌﻊ اﻻﺴﺘﺨدام ﻟﻠدﻻﻟﺔ ﻋﻠﻰ
Revised Kyoto
the simplification and harmonization of اﻻﺘﻔﺎﻗﻴــﺔ اﻟدوﻟﻴــﺔ ﻟﺘﺒﺴــﻴط وﺘﻨﺴــﻴق اﻹﺠـراءات اﻟﺠﻤرﻛﻴــﺔ )اﻟﻤﻌدﻟــﺔ( اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ
Convention
Customs procedures (amended), adopted by the
واﻟﺘﻲ ﺘﺒﻨﺎﻫﺎ ﻤﺠﻠس اﻟﺘﻌﺎون اﻟﺠﻤرﻛﻲ ﻓﻲ ﺒروﻛﺴﻝ ﻋﺎم .1999
Customs Co-operation Council in Brussels in
1999.
A measure of uncertainty about the value of an ﻤﻘﻴ ـ ــﺎس ﻟﻌ ـ ــدم اﻟﻴﻘ ـ ــﻴن ﺤﻴ ـ ــﺎﻝ ﻗﻴﻤ ـ ــﺔ أﺼ ـ ــﻝ ﻤ ـ ــﺎ أو ﻤﻨ ـ ــﺎﻓﻊ ﻨﺸ ـ ــﺎط
Risk asset or the benefits of some economic activity. اﻟﻤﺨﺎطرة
اﻗﺘﺼﺎدي ﻤﻌﻴن.
An adjustment to a real interest rate to ﺘﻌــدﻴﻝ ﻓــﻲ ﺴــﻌر اﻟﻔﺎﺌــدة اﻟﺤﻘﻴﻘــﻲ ﻟﻠﺘﻌــوﻴض ﻋــن ﻋــدم اﻟﺘﺄﻛــد ﻤــن
Risk Premium compensate for uncertainty in the ability of a ﻋﻼوة ﻤﺨﺎطرة
borrower to service a loan. ﻗدرة اﻟﻤﻘﺘرض ﻋﻠﻰ ﺴداد ﻓواﺌد اﻟﻘرض.
Certain types of royalties or licence fees are ﺘﻀـﺎف ﺒﻌـض أﻨـواع ﺒـدﻝ اﻻﻤﺘﻴــﺎز أو رﺴـوم اﻟﺘـرﺨﻴص إﻟـﻰ ﻗﻴﻤــﺔ
Royalties and
included in the value for duty. It is unlikely that
اﻟرﺴـ ــوم .وﻤـ ــن اﻟﻨـ ــﺎدر أن ﺘﺸـ ــﻴر اﻟﻔ ـ ـواﺘﻴر اﻟﺘﺠﺎرﻴـ ــﺔ إﻟـ ــﻰ ﺒـ ــدﻻت ﺒدﻝ اﻻﻤﺘﻴﺎز ورﺴوم
commercial invoices will refer to royalties,
Licence Fees
licence fees or like payments. Officers should اﻻﻤﺘﻴـ ــﺎز أو رﺴـ ــوم اﻟﺘـ ــرﺨﻴص أو اﻟـ ــدﻓﻌﺎت اﻟﻤﺸـ ــﺎﺒﻬﺔ .ورﻏـ ــم أن اﻟﺘرﺨﻴص
carefully check invoices for imports of brand-
name goods, particularly toys and novelty items, اﻟﻤﺴﺘوردﻴن ﻤﻠزﻤﻴن ﺒﺎﻟﺘﺼرﻴﺢ ﻋن ﻤﺜﻝ ﻫذﻩ اﻟدﻓﻌﺎت ﻓﻲ ﺘﺼـرﻴﺢ
electronic games, designer-label clothing,
cassette tapes, films etc. Although importers are اﻟﺒﻀ ـ ــﺎﻋﺔ اﻟﻤﺴ ـ ــﺘوردة ،إﻻ أﻨ ـ ــﻪ ﻴﻨﺒﻐ ـ ــﻲ ﻋﻠ ـ ــﻰ ﻤ ـ ــوظﻔﻲ اﻟﺠﻤ ـ ــﺎرك
obliged to declare such royalty payments on the ﺘﻔﺤ ـ ــص اﻟﻔـ ـ ـواﺘﻴر ﺒدﻗ ـ ــﺔ ﻓﻴﻤ ـ ــﺎ ﻴﺨ ـ ــص اﺴ ـ ــﺘﻴراد ﺒﻀ ـ ــﺎﺌﻊ اﻟﻌﻼﻤ ـ ــﺔ
Declaration.
اﻟﺘﺠﺎرﻴــﺔ ،ﻻﺴــﻴﻤﺎ اﻟــدﻤﻰ واﻷﺸــﻴﺎء اﻟﻤﺒﺘﻛ ـرة واﻷﻟﻌــﺎب اﻹﻟﻛﺘروﻨﻴــﺔ
واﻟﻤﻼﺒس اﻟﺘﻲ ﺘﺤﻤـﻝ اﺴـم اﻟﻤﺼـﻤم وأﺸـرطﺔ اﻟﻤﺴـﺠﻼت واﻷﻓـﻼم
اﻟﺦ..
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means the specific provisions,
developed from principles established by اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻷﺤﻛــﺎم اﻟﺨﺎﺼــﺔ ،اﻟﺘــﻲ أﺨــذت ﻤــن
national legislation or international agreements ﻤﺒ ــﺎدئ أﻗرﻫ ــﺎ اﻟﺘﺸـ ـرﻴﻊ اﻟ ــوطﻨﻲ أو اﻻﺘﻔﺎﻗﻴ ــﺎت اﻟدوﻟﻴ ــﺔ )"ﻤﻌ ــﺎﻴﻴر
("origin criteria"), and applied by a country to
Rules of Origin اﻟﻤﻨﺸﺄ"( ،واﻟﺘﻲ ﻴطﺒﻘﻬﺎ ﺒﻠد ﻤﺎ ﻓﻲ ﺴﺒﻴﻝ ﻤﻌرﻓﺔ ﻤﻨﺸﺄ اﻟﺒﻀﺎﻋﺔ.
determine the origin of goods. ﻗواﻋد اﻟﻤﻨﺸﺄ
Note: Rules of origin are dealt with in Annex ﻤﻼﺤظ ــﺔ :ﻗواﻋ ــد اﻟﻤﻨﺸ ــﺄ ﻤﻔﺼ ــﻠﺔ ﻓ ــﻲ اﻟﻤﻠﺤ ــق د 1.ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ
D.1. to the Kyoto Convention of
1974 and in Specific Annex K, Chapter 1 of the ﻛﻴوﺘ ــو 1974وﻓ ــﻲ اﻟﻤﻠﺤ ــق اﻟﺨ ــﺎص ك ،اﻟﻔﺼ ــﻝ 1ﻤ ــن اﺘﻔﺎﻗﻴ ــﺔ
revised Kyoto Convention. ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
S
Some of the main points from the acts relating ﻤن اﻟﻨﻘﺎط اﻟرﺌﻴﺴﻴﺔ اﻟﺘﻲ ﺘﺘﻀﻤﻨﻬﺎ أﻋﻤﺎﻝ ﺒﻴﻊ اﻟﺒﻀﺎﺌﻊ ﻤﺎ ﻴﻠﻲ:
to the sale of goods are:
(i) In any contract for the sate of goods it is -1إن أي ﻋﻘد ﻟﺒﻴﻊ ﺒﻀﺎﺌﻊ ﻴﻌﻨـﻲ ﻀـﻤﻨﺎ أن اﻟﺒـﺎﺌﻊ ﻟـﻪ ﺤـق
implied that the seller has a right to sell the ﺒﻴﻊ اﻟﺒﻀﺎﻋﺔ اﻟﻤﻌﻨﻴﺔ؛
Sale of Goods ;goods in question ﺒﻴﻊ اﻟﺒﻀﺎﻋﺔ
-2ﻻ ﺒـ ــد أن ﺘﺘواﻓـ ــق اﻟﺒﻀـ ــﺎﻋﺔ ﻤـ ــﻊ ﻋﻴﻨـ ــﺔ ﻤـ ــﺎ أو وﺼـ ــف
(ii) Goods must agree with either a sample or a
;description ﻤﺤدد؛
(iii) There is an implied condition as to the -3وﺠود ﺸرط ﻀﻤﻨﻲ ﻴﺘﻌﻠق ﺒﺠودة اﻟﺒﻀﺎﻋﺔ.
quality of the goods.
Under the Common Customs Law for the Arab ﺘﻌﻨــﻲ ﻋﺒــﺎرة،وﻓﻘ ـًﺎ ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ
States of the Gulf the term “sales commission”
means the commission paid to the seller’s agent "ﻋﻤوﻟﺔ اﻟﻤﺒﻴﻌﺎت" اﻟﻌﻤوﻟﺔ اﻟﻤدﻓوﻋﺔ ﻟوﻛﻴـﻝ اﻟﺒـﺎﺌﻊ اﻟﻤـرﺘﺒط ﺒﺎﻟﺒـﺎﺌﻊ
Sales Commission ﻋﻤوﻟﺔ اﻟﻤﺒﻴﻌﺎت
who is related to the seller or the factory, .أو اﻟﻤﺼﻨﻊ وﻴﻌﻤﻝ ﻟدﻴﻪ أو ﻟﺼﺎﻟﺤﻪ أو ﺒﺎﺴﻤﻪ
governed by or acting for its favour or on its
behalf.
Efforts other than advertising to increase sales أﻨﺸــطﺔ ﻏﻴــر اﻟدﻋﺎﻴــﺔ واﻹﻋــﻼن ﺘﻬــدف إﻟــﻰ زﻴــﺎدة اﻟﻤﺒﻴﻌــﺎت ﻋﺒــر
by creating or expanding the demand for a
وﺘﺘﻀــﻤن وﺴــﺎﺌﻝ ﺘــروﻴﺞ.ﺨﻠــق أو زﻴــﺎدة اﻟطﻠــب ﻋﻠــﻰ ﻤﻨــﺘﺞ ﻤــﺎ
Sales Promotion product. Means of sales promotion include ﺘروﻴﺞ اﻟﻤﺒﻴﻌﺎت
displays. free samples. temporary reductions in اﻟﻤﺒﻴﻌ ـ ــﺎت اﻟﻌ ـ ــروض واﻟﻌﻴﻨ ـ ــﺎت اﻟﻤﺠﺎﻨﻴ ـ ــﺔ واﻟﺘﺨﻔﻴﻀ ـ ــﺎت اﻟﻤؤﻗﺘ ـ ــﺔ
price, offering trading stamps.
واﻟﻘﺴﺎﺌم اﻟﻘﺎﺒﻠﺔ ﻟﻼﺴﺘﺒداﻝ
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means Articles which are
representative of a particular category of goods ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻛﻠﻤــﺔ اﻷﺸــﻴﺎء اﻟﺘــﻲ ﺘﻤﺜــﻝ ﻓﺌــﺔ ﻤﻌﻴﻨــﺔ ﻤــن،اﻟﻌﺎﻟﻤﻴــﺔ
already produced or are examples of goods the اﻟﺒﻀــﺎﺌﻊ اﻟﺘــﻲ ﻴـراد إﻨﺘﺎﺠﻬــﺎ؛ وﻻ ﻴﺘﻀــﻤن ﻫــذا اﻟﻤﺼــطﻠﺢ اﻷﺸــﻴﺎء
production of which is contemplated; the term
، أو ﺘرﺴـﻝ إﻟـﻰ ﺸـﺨص ﻤﺤـدد،اﻟﻤﺘطﺎﺒﻘﺔ اﻟﺘﻲ ﻴﺸﺘرﻴﻬﺎ ﻓـرد ﺒﻌﻴﻨـﻪ
does not include identical articles brought in by
the same individual, or sent to a single ﺘﺘوﻗــف ﻋــن ﻛوﻨﻬــﺎ ﺘﻤﺜــﻝ، إذا ﻤــﺎ أﺨــذت ﻛﻛــﻝ ﻤﺘﻛﺎﻤــﻝ،ﺒﻛﻤﻴــﺎت
Samples consignee, in such quantity that, taken as a .ﻋﻴﻨﺎت وﻓﻘﺎً ﻟﻼﺴﺘﺨدام اﻟﺘﺠﺎري اﻟﻌﺎدي اﻟﻌﻴﻨﺎت
whole, they no longer constitute samples under
ordinary commercial usage.
provided the quantity and the manner in which ) (2ﺴـ ــﻠﻊ ﻗﺎﺒﻠـ ــﺔ ﻟﻼﺴـ ــﺘﻬﻼك ﻟﻬـ ــﺎ ﻗﻴﻤـ ــﺔ ﺒﺤـ ــد ذاﺘﻬـ ــﺎ ﻻ ﺘﺘﺠـ ــﺎوز 5
they are put up preclude their being used
otherwise than as samples. دوﻻرات أﻤرﻴﻛﻴﺔ ،ﺤﺘﻰ ﻟو ﺘﺄﻟﻔت ،ﻛﻠﻴﺎً أو ﺠزﺌﻴـﺎً ،ﻤـن ﻋﻴﻨـﺎت ﻤـن
اﻟﻔﺌﺔ أو اﻟﻨوﻋﻴـﺔ ﻨﻔﺴـﻬﺎ ،ﺸـرﻴطﺔ أن ﺘﻛـون اﻟﻛﻤﻴـﺔ أو اﻟطرﻴﻘـﺔ اﻟﺘـﻲ
See: International Convention to facilitate the
وﻀـ ــﻌت ﺒﻬـ ــﺎ ﺘﺤـ ــوﻝ دون اﺴـ ــﺘﺨدﻤﻬﺎ ﻟﻐـ ــرض آﺨـ ــر ﻏﻴـ ــر ﻛوﻨﻬـ ــﺎ
importation of commercial samples and
advertising material (Geneva, 1952). ﻋﻴﻨﺎت.
Savings
The difference between income and expenditure ﻫو ﻤﻘدار اﻟﻔرق ﺒﻴن اﻟدﺨﻝ واﻹﻨﻔﺎق ﻓﻲ اﻟﻔﺘرة اﻟﺠﺎرﻴﺔ. اﻻدﺨﺎر
in the current time period.
Any income that is not spent, but put aside. In أي دﺨـ ــﻝ ﻻ ﻴـ ــﺘم إﻨﻔﺎﻗـ ــﻪ ،ﺒـ ــﻝ ﻴـ ــﺘم ﺘـ ــوﻓﻴرﻩ .وﻓـ ــﻲ ﻋﻠـ ــم اﻻﻗﺘﺼـ ــﺎد
economics it includes buying shares or
)Savings (S securities. Savings are a leakage or withdrawal ﻴﺘﻀﻤن اﻻدﺨـﺎر ﺸـراء اﻷﺴـﻬم واﻷوراق اﻟﻤﺎﻟﻴـﺔ .وﻴﻌﺘﺒـر اﻻدﺨـﺎر اﻻدﺨﺎر
from the circular flow. ﺘﺴرﻴﺒًﺎ ﻓﻲ اﻟﺘدﻓق اﻟدوري أو اﻨﺴﺤﺎﺒًﺎ ﻤﻨﻪ.
Stevedoring Charge - (Stacking Charge) paid to رﺴوم اﻟﺘﺤﻤﻴﻝ واﻟﺘﻔرﻴﻎ – )رﺴوم اﻟﺘﻛدﻴس( وﻫـﻲ رﺴـوم ﺘـدﻓﻊ إﻟـﻰ
Port Stevedoring Authorities for discharging the
SC cargo. اﻟﺴﻠطﺎت اﻟﻤﺴؤوﻟﺔ ﻋن اﻟﺘﺤﻤﻴﻝ واﻟﺘﻔرﻴﻎ ﻓﻲ اﻟﻤﻴﻨﺎء ﻤﻘﺎﺒـﻝ ﺘﻔرﻴـﻎ رﺴوم اﻟﺘﺤﻤﻴﻝ واﻟﺘﻔرﻴﻎ
اﻟﺒﻀﺎﻋﺔ اﻟﻤﺸﺤوﻨﺔ.
Scarcity
A physical or economic condition where the ﺤﺎﻟــﺔ ﻤﺎدﻴــﺔ أو اﻗﺘﺼــﺎدﻴﺔ ﺘﻛــون ﻓﻴﻬــﺎ اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤــن ﺴــﻠﻌﺔ اﻟﻨدرة
quantity desired of a good or service exceeds the
availability of that good or service in the ﻤــﺎ أو اﻟﻤﻘــدار اﻟﻤطﻠــوب ﻤــن ﺨدﻤــﺔ ﻤــﺎ أﻛﺒــر ﻤﻤــﺎ ﻴﺘــوﻓر ﻤــن ﺘﻠــك
absence of a rationing system.
.اﻟﺴﻠﻌﺔ أو اﻟﺨدﻤﺔ ﻓﻲ ظﻝ ﻏﻴﺎب ﻨظﺎم ﻟﻠﺘﻘﻨﻴﻴن
Sight Draft - Short Delivery - Special Discount ﺤواﻟﺔ ﺘـدﻓﻊ ﻋﻨـد اﻻطـﻼع – ﻨﻘـص ﻓـﻲ اﻟﻛﻤﻴـﺔ اﻟﻤﺴـﻠﻤﺔ – ﺨﺼـم
SD
ﺨﺎص
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means a piece of metal or other
material used to join together two ends of a ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﻗطﻌ ــﺔ ﻤ ــن اﻟﻤﻌ ــدن أو ﻤ ــﺎدة أﺨ ــرى،اﻟﻌﺎﻟﻤﻴ ــﺔ
Seal fastening in a secure manner. .ﺘﺴﺘﺨدم ﻟﻀم طرﻓﻲ ﻤﺸﺒك ﺒﺼورة ﻤﺤﻛﻤﺔ اﻟﺨﺘم
See: Council Recommendation concerning
ﺘوﺼﻴﺔ اﻟﻤﺠﻠس ﺒﺨﺼـوص أﻨظﻤـﺔ اﻷﺨﺘـﺎم اﻟﺠﻤرﻛﻴـﺔ ﻓﻴﻤـﺎ:راﺠﻊ
Customs sealing systems in connection with the
international transport of goods, 1968. .1968 ،ﻴﺘﻌﻠق ﺒﺎﻟﻨﻘﻝ اﻟدوﻟﻲ ﻟﻠﺒﻀﺎﺌﻊ
The market where existing shares of stock .اﻟﺴــوق اﻟﺘ ــﻲ ﻴﺠــري ﻓﻴﻬ ــﺎ ﺘ ــداوﻝ اﻷﺴــﻬم أو اﻟﺴ ــﻨدات اﻟﻤوﺠ ــودة
Secondary
or existing bonds are traded. This market اﻟﺴﻨدات/ﺴوق اﻷﺴﻬم
Stock/Bond .وﺘوﻓر ﻫذﻩ اﻟﺴوق اﻟﺴﻴوﻟﺔ ﻟﻬذﻩ اﻷﻨواع ﻤن اﻷﺼوﻝ اﻟﻤﺎﻟﻴﺔ
Market
provides liquidity to these types of financial اﻟﺜﺎﻨوﻴﺔ
assets.
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means that which ensures to the
satisfaction of the Customs that an obligation to ﺘﻨﻔﻴــذ اﻟﺘ ـزام ﻤﻌــﻴن، ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة ﻀــﻤﺎن ﻟﻠﺠﻤــﺎرك،اﻟﻌﺎﻟﻤﻴــﺔ
the Customs will be fulfilled. Security is وﻴوﺼ ـ ــف اﻟﻀ ـ ــﻤﺎن ﺒﺄﻨ ـ ــﻪ "ﻋ ـ ــﺎم" ﺤ ـ ــﻴن ﻴﻀ ـ ــﻤن ﺘﻨﻔﻴ ـ ــذ.ﺘﺠﺎﻫﻬ ـ ــﺎ
described as "general" when it ensures that the
Security .اﻟﺘزاﻤﺎت ﺘﻌود ﻟﻌدة ﻋﻤﻠﻴﺎت
obligations arising from several operations will اﻟﻀﻤﺎن
be fulfilled.
Selling Commission
See Valuation: In normal circumstances selling ﻓــﻲ اﻷوﻀــﺎع اﻟﻌﺎدﻴــﺔ ﺘﻤﺜــﻝ ﻋﻤوﻟــﺔ اﻟﺒﻴــﻊ ﺠــزًء ﻤــن:ارﺠــﻊ اﻟﺘﻘﻴــﻴم ﻋﻤوﻟﺔ اﻟﺒﻴﻊ
commission is part of the price paid for the
goods and is not separately identified on اﻟﺴـﻌر اﻟﻤـدﻓوع ﻟﻘــﺎء اﻟﺒﻀـﺎﻋﺔ وﻻ ﻴــﺘم ﺘﺤدﻴـدﻩ ﺒﺸــﻛﻝ ﻤﻨﻔﺼـﻝ ﻓــﻲ
invoices.
اﻟﻔواﺘﻴر.
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means Declaration (IMO FAL
Form 1) conforming to the provisions of the اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒـﺎرة ﺒﻴﺎﻨـًﺎ )ﺒﺼـﻴﻐﺔ اﺴـﺘﻤﺎرة IMO FAL
Annex to the Convention on Facilitation of (1ﻴﺘواﻓ ـ ــق ﻤ ـ ــﻊ أﺤﻛ ـ ــﺎم ﻤﻠﺤ ـ ــق اﺘﻔﺎﻗﻴ ـ ــﺔ ﺘﺴ ـ ــﻬﻴﻝ ﺤرﻛ ـ ــﺔ اﻟﻤ ـ ــرور
Ship's General
Maritime Traffic, London, 1965. The general
Declaration اﻟﺒﺤرﻴﺔ ،ﻟﻨدن .1965وﻴﻌﺘﺒر اﻟﺒﻴﺎن اﻟﻌﺎم اﻟوﺜﻴﻘـﺔ اﻷﺴﺎﺴـﻴﺔ ﻋﻨـد ﺒﻴﺎن اﻟﺴﻔﻴﻨﺔ اﻟﻌﺎم
declaration is the basic document on arrival and
departure providing information concerning the اﻟوﺼـ ــوﻝ واﻟﻤﻐـ ــﺎدرة ﺤﻴـ ــث ﻴـ ــوﻓر ﻤﻌﻠوﻤـ ــﺎت ﻋـ ــن اﻟﺴـ ــﻔﻴﻨﺔ ﻨﻔﺴـ ــﻬﺎ
ship itself and summary information relating to وﻤﻌﻠوﻤ ـ ــﺎت ﻤ ـ ــوﺠزة ﻋ ـ ــن اﻟﺒﻀ ـ ــﺎﻋﺔ اﻟﻤﺸ ـ ــﺤوﻨﺔ وط ـ ــﺎﻗم اﻟﺴ ـ ــﻔﻴﻨﺔ
the cargo, crew, passengers and voyage.
ورﻛﺎﺒﻬﺎ ورﺤﻠﺘﻬﺎ.
Production activity where only one factor of ﻨﺸﺎط إﻨﺘﺎﺠﻲ ﺘﺘﻐﻴر ﻓﻴﻪ ﻛﻤﻴﺔ ﻋﺎﻤﻝ إﻨﺘﺎج واﺤد ﻓﻘـط وﺘظـﻝ ﺒـﺎﻗﻲ
Short Run production may vary in quantity. All other
factors of production are fixed in quantity. اﻟﻌواﻤﻝ اﻹﻨﺘﺎﺠﻴﺔ اﻷﺨرى ﺜﺎﺒﺘﺔ اﻟﻛم. إﻨﺘﺎج ﻋﻠﻰ اﻟﻤدى اﻟﻘﺼﻴر
Production
Substitution among factors is not possible. اﻹﺤﻼﻝ ﺒﻴن اﻟﻌواﻤﻝ ﻏﻴر ﻤﻤﻛن.
A market condition where the quantity ﺤﺎﻟﺔ ﺒﺎﻟﺴوق ﺘﺘﺠﺎوز ﻓﻴﻬﺎ اﻟﻛﻤﻴﺔ اﻟﻤطﻠوﺒﺔ ﻤن ﺒﻀـﺎﻋﺔ أو ﺨدﻤـﺔ
Shortage demanded of a particular good or service ﻨﻘص
exceeds the quantity available. ﻤﻌﻴﻨﺔ اﻟﻛﻤﻴﺔ اﻟﻤﺘﺎﺤﺔ.
A Bill of Exchange payable at sight i.e. 'on ﻛﻤﺒﻴﺎﻟـ ــﺔ ﻤﺴـ ــﺘﺤﻘﺔ اﻟـ ــدﻓﻊ ﻋﻨـ ــد اﻹطـ ــﻼع "ﻋﻨـ ــد اﻟطﻠـ ــب" )ﻤﻤﺎﺜﻠـ ــﺔ
demand' (similar to Bank Cheques) - (payable
Sight Draft upon presentation to the drawee). ﻟﻠﺸـﻴﻛﺎت اﻟﻤﺼـرﻓﻴﺔ( – )ﻤﺴـﺘﺤﻘﺔ اﻟﺴــداد ﻋﻨـد ﺘﻘـدﻴﻤﻬﺎ ﻟﻠﻤﺴــﺤوب ﺴﺤب ﺒﺎﻹطﻼع
ﻋﻠﻴﻪ(.
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﺘﻌﻨــﻲ ﻋﺒــﺎرة
”States of the Gulf the term “similar goods
means goods which, although not alike in all "ﺒﻀــﺎﺌﻊ ﻤﻤﺎﺜﻠ ـﺔ" ﺒﻀــﺎﺌﻊ رﻏــم ﻋــدم ﺘﻤﺎﺜﻠﻬــﺎ ﻓــﻲ ﻛﺎﻓــﺔ اﻟﻨ ـواﺤﻲ إﻻ
Similar goods ﺒﻀﺎﺌﻊ ﻤﻤﺎﺜﻠﺔ
respects, have like characteristics and like أن ﻟﻬﺎ ﺨﺼﺎﺌص ﻤﺘﺸﺎﺒﻬﺔ وﻤواد ﻤﻛوﻨﺔ ﻤﺘﺸﺎﺒﻬﺔ ﺘﻤﻛﻨﻬﺎ ﻤن أداء
component materials which enable them to
ﻨﻔــس اﻟوظــﺎﺌف واﺴــﺘﺒداﻝ ﺒﻌﻀــﻬﺎ ﺒــﺒﻌض ﻓــﻲ اﻟﻨ ـواﺤﻲ اﻟﺘﺠﺎرﻴــﺔ.
perform the same functions and to be
commercially interchangeable. The quality of وﺘﻌــد ﻨوﻋﻴــﺔ اﻟﺒﻀــﺎﺌﻊ وﺴــﻤﻌﺘﻬﺎ ووﺠــود اﻟﻌﻼﻤــﺔ اﻟﺘﺠﺎرﻴــﺔ ﻤــن ﺒــﻴن
the goods, their reputation and the existence of a
trademark are among the factors to be اﻟﻌواﻤــﻝ اﻟﺘــﻲ ﻴﺠــب أﺨــذﻫﺎ ﻓــﻲ اﻻﻋﺘﺒــﺎر ﻓــﻲ ﺘﺤدﻴــد ﻤـﺎ إذا ﻛﺎﻨــت
considered in determining whether goods are .اﻟﺒﻀﺎﺌﻊ ﻤﺘﺸﺎﺒﻬﺔ أم ﻻ
similar.
Party who charters or hires space or slot on a اﻟط ــرف اﻟ ــذي ﻴﻘ ــوم ﺒﺎﺴ ــﺘﺌﺠﺎر ﻤﺴ ــﺎﺤﺔ أو ﺠ ــزء ﻋﻠ ــﻰ ﺴ ــﻔﻴﻨﺔ
Slot Charterer container vessel for carriage of own containers. ﻤﺴﺘﺄﺠر ﻤﺴﺎﺤﺔ
.ﺤﺎوﻴﺎت ﻟﻨﻘﻝ ﺤﺎوﻴﺎﺘﻪ اﻟﺨﺎﺼﺔ
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means customs offence
consisting in the movement of goods across a ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة ﻤﺨﺎﻟﻔـ ــﺔ ﺠﻤرﻛﻴـ ــﺔ ﺘﺘﻤﺜـ ــﻝ ﻓـ ــﻲ ﻨﻘـ ــﻝ،اﻟﻌﺎﻟﻤﻴـ ــﺔ
Customs frontier in any clandestine manner, .اﻟﺒﻀﺎﻋﺔ ﻋﺒر ﺤدود ﺠﻤرﻛﻴﺔ ﺴ ار ﻟﻠﺘﻬرب ﻤن اﻟرﻗﺎﺒﺔ اﻟﺠﻤرﻛﻴﺔ
thereby evading Customs control.
:ﻤﻼﺤظﺎت
Notes رﺒﻤ ــﺎ ﺘﺸ ــﻤﻝ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﺒﻌ ــض ﻤﺨﺎﻟﻔ ــﺎت اﻟﺘﺸـ ـرﻴﻊ.1
1. This term may also cover certain violations of اﻟﺠﻤرﻛـ ــﻲ اﻟﺨـ ــﺎص ﺒﺤﻴـ ــﺎزة وﻨﻘـ ــﻝ اﻟﺒﻀـ ــﺎﺌﻊ داﺨـ ــﻝ
Customs legislation
Smuggling
relating to the possession and movement of .اﻹﻗﻠﻴم اﻟﺠﻤرﻛﻲ
(Contraband) ﺘﻬرﻴب اﻟﻤﻤﻨوﻋﺎت
goods within the : ﻓﻲ ﺒﻌض اﻟدوﻝ.2
Customs territory.
2. In certain countries : ﻻ ﻴﻛ ــون ﻤﻔﻬ ــوم اﻟﻨﻘ ــﻝ اﻟﺴ ــري ﻟﻠﺒﻀ ــﺎﺌﻊ-
- The concept of clandestine movement of goods .ﻋﺒر اﻟﺤدود ﺴﻤﺔ إﻟزاﻤﻴﺔ ﻟﻠﺘﻬرﻴب
across frontiers is not a mandatory feature of
smuggling. ﻻ ﻴﻌــرف اﻟﺠــرم ﺒﺄﻨــﻪ ﺘﻬرﻴــب ﻤــﺎ ﻟــم ﻴﻛــن-
- An offence is not defined as smuggling unless .ﻤﺘﻌﻤدا
it is intentional.
. اﺘﻔﺎﻗﻴﺔ ﻨﻴروﺒﻲ: اﻨظر
See: Nairobi Convention.
means the importation or attempted importation ﻴﻌﻨـ ــﻲ اﺴـ ــﺘﻴراد أو ﻤﺤﺎوﻟـ ــﺔ اﺴـ ــﺘﻴراد اﻟﺒﻀـ ــﺎﻋﺔ ﺒﻘﺼـ ــد اﻟﻐـ ــش ﻓـ ــﻲ
Smuggling of goods with intent to defraud the revenue اﻟﺘﻬرﻴب
.اﻹﻴراد
The total of private benefits and any external اﻨظ ــر اﻟﺠواﻨ ــب.إﺠﻤ ــﺎﻟﻲ اﻟﻤﻨ ــﺎﻓﻊ اﻟﺨﺎﺼ ــﺔ وأي ﻤﻨ ــﺎﻓﻊ ﺨﺎرﺠﻴ ــﺔ
Social benefits benefits. See also Externalities. اﻟﻤﻨﺎﻓﻊ اﻻﺠﺘﻤﺎﻋﻴﺔ
اﻟﺨﺎرﺠﻴﺔ
The total of private costs and any external costs. اﻨظ ــر أﻴﻀ ــﺎ.إﺠﻤ ــﺎﻟﻲ اﻟﺘﻛ ــﺎﻟﻴف اﻟﺨﺎﺼ ــﺔ وأي ﺘﻛ ــﺎﻟﻴف ﺨﺎرﺠﻴ ــﺔ
Social costs See also Externalities. اﻟﺘﻛﺎﻟﻴف اﻻﺠﺘﻤﺎﻋﻴﺔ
.اﻟﺠواﻨب اﻟﺨﺎرﺠﻴﺔ
Under the Common Customs Law for the Arab ﺘﻌﻨـﻲ ﻋﺒـﺎرة،وﻓﻘﺎً ﻟﻘﺎﻨون اﻟﺠﻤﺎرك اﻟﻤوﺤد ﻟدوﻝ اﻟﺨﻠﻴﺞ اﻟﻌرﺒﻲ
Source States of the Gulf the term “source“ means the ﻤﺼدر
country from which the goods is imported. .اﻟﺒﻠد اﻟذي ﺘﺴﺘورد ﻤﻨﻪ اﻟﺒﻀﺎﻋﺔ
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means duties and taxes which
are calculated on a basis other than value. ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟرﺴــوم واﻟﻀ ـراﺌب اﻟﻤﺤﺴــوﺒﺔ ﻋﻠــﻰ،اﻟﻌﺎﻟﻤﻴــﺔ
Specific duties and .أﺴﺎس آﺨر ﻏﻴر اﻟﻘﻴﻤﺔ
taxes Note: The basis for calculation may be, for رﺴوم وﻀراﺌب ﺨﺎﺼﺔ
ﻗـ ــد ﺘﺤﺴـ ــب اﻟرﺴـ ــوم واﻟﻀ ـ ـراﺌب ﻋﻠـ ــﻰ أﺴـ ــﺎس اﻟـ ــوزن:ﻤﻼﺤظـ ــﺔ
example : gross or net weight, the
number of items, the volume, the length, the اﻟطـ ــوﻝ أو ﻗـ ــوة اﻟﻛﺤـ ــوﻝ وﻋـ ــدد، اﻟﺤﺠـ ــم،اﻹﺠﻤـ ــﺎﻟﻲ أو اﻟﺼـ ــﺎﻓﻲ
alcoholic strength by volume. .اﻟﻤواد ﺤﺴب اﻟﺤﺠم
Under the Common Customs Law for the Arab ﺘﻌﻨــﻲ ﻋﺒــﺎرة،وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ
States of the Gulf the terms “specified routes
“means the routes specified by the minister for "اﻟطرق اﻟﻤﺤددة" اﻟطرق اﻟﺘﻲ ﻴﺤددﻫﺎ اﻟوزﻴر أو اﻟﺠﻬـﺔ اﻟﻤﺨﺘﺼـﺔ
Specified routes اﻟطرق اﻟﻤﺤددة
the carriage of the imported or exported goods ﻟﺴ ــﻴر اﻟﺒﻀ ــﺎﺌﻊ اﻟـ ـواردة إﻟ ــﻰ اﻟدوﻟ ــﺔ أو اﻟﺼ ــﺎدرة ﻤﻨﻬ ــﺎ أو اﻟﻤ ــﺎرة
into/from the country or the goods in transit
.ﻋﺒرﻫﺎ ﺒﻤوﺠب ﻗرار
under a resolution.
The purchase of a good or asset not intended for ﺸـراء ﺒﻀــﺎﻋﺔ أو أﺼــﻝ ﻏﻴــر ﻤﻌــد ﻟﻼﺴــﺘﻬﻼك اﻟﻨﻬــﺎﺌﻲ ﻋﻠــﻰ أﻤــﻝ
Speculation final consumption but rather in the expectation ﻤﻀﺎرﺒﺔ
of future sale at some higher price. .ﺒﻴﻌﻪ ﻤﺴﺘﻘﺒﻼ ﺒﺴﻌر أﻋﻠﻰ
Spending
The relationship between an autonomous اﻟﻌﻼﻗ ــﺔ ﺒ ــﻴن ﺼ ــدﻤﺔ إﻨﻔ ــﺎق ﻤﺴ ــﺘﻘﻠﺔ وﺘﻐﻴـ ـرات ﺤﺘﻤﻴ ــﺔ ﻓ ــﻲ اﻟ ــدﺨﻝ
spending shock and eventual changes in ﻤﻀﺎﻋف اﻹﻨﻔﺎق
Multiplier
aggregate income. اﻹﺠﻤﺎﻟﻲ
The price of a commodity for immediate ﺴﻌر اﻟﺴﻠﻌﺔ ﻤﻘﺎﺒﻝ اﻟﺘﺴﻠﻴم اﻟﻔوري ﻤﻘﺎرﻨﺔ ﺒﺴﻌرﻫﺎ اﻵﺠـﻝ اﻟﺨـﺎص
Spot Price delivery as distinct from its forward price for اﻟﺴﻌر اﻟﻔوري
delivery at some date in the future. .ﺒﺎﻟﺘﺴﻠﻴم ﻓﻲ ﺘﺎرﻴﺦ ﻤﺎ ﻓﻲ اﻟﻤﺴﺘﻘﺒﻝ
Strikes, Riots and civil - commotions insurance اﻟﺘﺄﻤﻴن ﻋﻠﻰ ﻤﺨﺎطر اﻹﻀراب واﻟﺸﻐب واﻻﻀطراب اﻟﻤدﻨﻲ اﻟﺘﺄﻤﻴن ﻋﻠﻰ ﻤﺨﺎطر
SRCCI اﻹﻀراب واﻟﺸﻐب
واﻻﻀطراب اﻟﻤدﻨﻲ
Term for the twin economic problems of وﻟــم ﺘظﻬــر،ﺘﻌﺒﻴــر ﻴﺸــﻴر إﻟــﻰ ﻤﺸــﺎﻛﻝ اﻟرﻛــود واﻟﺘﻀــﺨم اﻟﻤزدوﺠــﺔ
stagnation and inflation. Previously these two
Stagflation had not appeared together, it had been one or the ٕواﻨﻤ ــﺎ ظﻬــرت واﺤــدة ﻤﻨﻬﻤ ــﺎ أو،ﻫﺎﺘــﺎن اﻟﻤﺸــﻛﻠﺘﺎن ﻤﻌ ــﺎ ﻤــن ﻗﺒــﻝ رﻛود وﺘﻀﺨم
other. Keynesian policy had no solution for this . وﻻ ﻴوﺠد ﺤﻝ ﻟﻬذﻩ اﻟﻤﺸﻛﻠﺔ ﻓﻲ ﺴﻴﺎﺴﺔ ﻛﻴﻨز،اﻷﺨرى
problem at the time.
An economic condition where an economy is ﺤﺎﻟ ــﺔ اﻗﺘﺼ ــﺎدﻴﺔ ﻴواﺠ ــﻪ ﻓﻴﻬ ــﺎ اﻻﻗﺘﺼ ــﺎد ﻤﻌ ــدﻻت ﺘﻀ ــﺨم ﻤرﺘﻔﻌ ــﺔ
facing relatively high rates of inflation, little or
no growth, and high unemployment. .ﻨﺴﺒﻴﺎ وﻨﻤوا ﻗﻠﻴﻼ أو ﻤﻨﻌدﻤﺎ وﺒطﺎﻟﺔ ﻤرﺘﻔﻌﺔ
ﻴﺸﻴر ﻫذا اﻟﺘﻌﺒﻴر إﻟﻰ ﻤﺴﺘوى ﺴﻠﺒﻲ ﻤن اﻟﻨﻤو اﻻﻗﺘﺼﺎدي ﻴﻌـرف
Stagnation This term refers to a negative level of economic رﻛود
ٕواذا ﺤدث ذﻟـك ﻓـﻲ اﻟﻤـدى اﻟﻘﺼـﻴر ﺠـﺎز.ﺒﺎﻻﻨﻛﻤﺎش اﻻﻗﺘﺼﺎدي
growth - the economy shrinking. If this only
happens in the short-term it may be called a أن ﻴطﻠق ﻋﻠﻴﻪ ﺘراﺠﻊ أﻤﺎ إذا اﺴﺘﻤر ﻓﺘرة أطوﻝ ﻓرﺒﻤﺎ ﻴطﻠـق ﻋﻠﻴـﻪ
recession, but if it lasts longer, then it may be .ﻋﻨدﺌذ ﺘﻌﺒﻴر رﻛود
referred to as stagnation.
Stock Variable A variable measured at point in time. .ﻤﺘﻐﻴر ﻴﻘﺎس ﻋﻨد ﻨﻘطﺔ زﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ ﻤﺘﻐﻴر اﻟﺒﻀﺎﻋﺔ
Under the Common Customs Law for the Arab ﺘﻌﻨــﻲ ﻋﺒــﺎرة،وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ
States of the Gulf the term “storehouse” means
that building or place intended for the temporary "ﻤﺨــزن" اﻟﻤﻛ ــﺎن أو اﻟﺒﻨــﺎء اﻟﻤﻌ ــد ﻟﺨ ــزن اﻟﺒﻀــﺎﺌﻊ ﻤؤﻗﺘـ ـًﺎ ﺒﺎﻨﺘظ ــﺎر
Storehouse
storage of goods pending their withdrawal under ﺴواء أﻛﺎﻨت اﻹدارة ﺘـدﻴرﻩ،ﺴﺤﺒﻬﺎ وﻓﻘﺎً ﻷﺤد اﻹﺠراءات اﻟﺠﻤرﻛﻴﺔ اﻟﻤﺨزن
one of the customs procedures whether such
.ﻤﺒﺎﺸرة أو اﻟﻤؤﺴﺴﺎت اﻟرﺴﻤﻴﺔ اﻟﻌﺎﻤﺔ أو اﻟﻤﺴﺘﺜﻤرﻴن
place/building is directly administered by the
Administration or by the official public agencies
or the investors.
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means
- Stores for consumption; and اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة:
Stores - Stores to be taken away. -ﻤﺨزون ﻤﻌدﻝ اﻻﺴﺘﻬﻼك
اﻟﻤﺨزون
-ﻤﺨزون ﻤﻌد ﻟﻠﺒﻴﻊ
See: Specific Annex J, Chapter 4 of the revised
Kyoto Convention. أﻨظـ ــر :اﻟﻤﻠﺤـ ــق اﻟﺨـ ــﺎص ي ،اﻟﻔﺼـ ــﻝ 4ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو
اﻟﻤﻌدﻟﺔ.
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means documents providing the
particulars concerning stores carried on board اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﻤﺴﺘﻨدات اﻟﺘﻲ ﺘﺤﺘوي ﻋﻠـﻰ ﺘﻔﺎﺼـﻴﻝ
the means of transport, to be presented as ﺘﺘﻌﻠق ﺒﺎﻟﻤﺨزن اﻟﻤﺤﻤوﻝ ﻋﻠﻰ ﻤﺘن وﺴﻴﻠﺔ اﻟﻨﻘﻝ واﻟواﺠـب ﺘﻘـدﻴﻤﻬﺎ
required by the Customs.
ﻋﻨد اﻟطﻠب ﻟﻠﺠﻤﺎرك.
Note: ﻤﻼﺤظﺔ:
The Annex to the Convention on Facilitation of ﻴــﻨص ﻤﻠﺤ ــق اﺘﻔﺎﻗﻴ ــﺔ ﺘﺴــﻬﻴﻝ اﻟﻨﻘ ــﻝ اﻟﺒﺤ ــري اﻟــدوﻟﻲ اﻟﻤﺒرﻤ ــﺔ ﻓ ــﻲ
International Maritime Traffic, London, 1965,
provides for a Ship's stores declaration (Model ﻟﻨـ ــدن ﺴـ ــﻨﺔ 1965ﻋﻠـ ــﻰ ﺘﻘـ ــدﻴم إﻗ ـ ـرار ﺨـ ــﺎص ﺒﻤﺨـ ــزون اﻟﺴـ ــﻔﻴﻨﺔ
Stores Declaration
Form IMO FAL Form 3). Usually only the )اﻟﻨﻤـوذج ،(IMO FAL Form 3وﻋـﺎدة ﻴﺠـب إدراج أﺼـﻨﺎف إﻗرار اﻟﻤﺨزون
following stores need to be listed in detail in the
Ship's stores declaration: narcotics for medical اﻟﻤﺨزون اﻟﺘﺎﻟﻴﺔ ﻓﻘط ﺒﺎﻟﺘﻔﺼﻴﻝ ﻓﻲ إﻗـرار ﻤﺨـزون اﻟﺴـﻔﻴﻨﺔ :اﻟﻤـواد
use, tobacco products, beer, spirits, and wines. اﻟﻤﺨــدرة اﻟﻤﺴــﺘﺨدﻤﺔ ﻓــﻲ أﻏ ـراض طﺒﻴــﺔ ،ﻤﻨﺘﺠــﺎت اﻟﺘﺒــﻎ ،اﻟﺒﻴ ـرة ،
Some countries require some or all of the
information to be incorporated in the Ship's اﻟﻛﺤوﻟﻴــﺎت واﻟﺨﻤــور ،وﺘﺘطﻠــب ﺒﻌــض اﻟــدوﻝ ذﻛــر ﻛﺎﻓــﺔ أو ﺒﻌــض
cargo declaration. اﻟﻤﻌﻠوﻤﺎت ﻓﻲ اﻹﻗرار اﻟﺨﺎص ﺒﺒﻀﺎﻋﺔ اﻟﺴﻔﻴﻨﺔ.
ﻴﺘﻀ ــﻤن ﻤﻠﺤـ ــق اﺘﻔﺎﻗﻴ ــﺔ اﻟﻨﻘـ ــﻝ اﻟﺒﺤ ــري اﻟـ ــدوﻟﻲ اﻷﺤﻛ ــﺎم اﻟﻤﻘﻴـ ــدة
The Annex to the IMO Convention contains
provisions limiting the conditions under which ﻟﻠﺸــروط اﻟﺘــﻲ ﻴﻤﻛــن ﺒﻤﻘﺘﻀــﺎﻫﺎ اﻟﻤطﺎﻟﺒــﺔ ﺒﺘﻘــدﻴم إﻗ ـرار اﻟﻤﺨــزون،
the presentation of Stores declaration can be ﺒﻴﻨﻤــﺎ ﻴــﻨص اﻟﻤﻠﺤــق 9ﻤــن اﺘﻔﺎﻗﻴــﺔ اﻟطﻴ ـران اﻟﻤــدﻨﻲ اﻟﻤوﻗﻌــﺔ ﻓــﻲ
required, whilst Annex 9 to the Convention on
International Civil Aviation, Chicago, 1944, ﻋﻠ ــﻰ إﻟﻐ ــﺎء اﻟﻤطﻠ ــب اﻟﺨ ــﺎص ﺒ ــﺎﻟﻤﺨزون1944 ﺸ ــﻴﻛﺎﻏو ﺴ ــﻨﺔ
provides for the abolition of such requirement in
respect of stores remaining on board an aircraft. ﻤــن اﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو4- أﻤــﺎ اﻟﻤﻠﺤــق أ،اﻟﻤوﺠــود ﻋﻠــﻰ ﻤــﺘن اﻟطــﺎﺌرة
Annex A.4. to the Kyoto Convention of 1974 .ﻓﻴﺄﺨذ ﻓﻲ اﻻﻋﺘﺒﺎر ﻨﺼوص اﻟوﺜﺎﺌق اﻟﻤذﻛورة أﻋﻼﻩ
takes into account the provisions of the above
instruments.
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means - Goods intended for
consumption by the passengers and the crew on ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﺒﻀــﺎﺌﻊ اﻟﻤﻌــدة ﻻﺴــﺘﻬﻼك اﻟرﻛــﺎب،اﻟﻌﺎﻟﻤﻴــﺔ
board vessels, aircraft or trains, whether or not واﻟطﺎﻗم ﻋﻠﻰ ﻤﺘن اﻟﺴﻔن أو اﻟطﺎﺌرات أو اﻟﻘطـﺎرات ﺴـواء اﻟﻤﺒﺎﻋـﺔ
sold and - goods necessary for the operation and
أو ﻏﻴرﻫــﺎ واﻟﺒﻀــﺎﺌﻊ اﻟﻼزﻤــﺔ ﻟﺘﺸــﻐﻴﻝ وﺼــﻴﺎﻨﺔ اﻟﺴــﻔن واﻟطــﺎﺌرات
maintenance of vessels, aircraft or trains
including fuel and lubricants but excluding spare واﻟﻘطــﺎرات ﺒﻤــﺎ ﻓﻴﻬــﺎ اﻟوﻗــود وزﻴــوت اﻟﺘﺸــﺤﻴم وﻟﻛــن ﻻ ﺘﺸــﻤﻝ ﻗطــﻊ
parts and equipment which are either on board اﻟﻐﻴــﺎر أو اﻟﻤﻌــدات اﻟﻤوﺠــودة ﻋﻠــﻰ ﻤــﺘن اﻟﺴــﻔﻴﻨﺔ أو اﻟطــﺎﺌرة ﻋﻨــد
Stores for
upon arrival or are taken on board during the
consumption اﻟوﺼــوﻝ أو ﺘﺤﻤــﻝ أﺜﻨــﺎء اﻟﺒﻘــﺎء ﻓــﻲ اﻹﻗﻠــﻴم اﻟﺠﻤرﻛــﻲ ﻟﻠﺴــﻔن أو ﻤﺨزون ﻤﻌد ﻟﻼﺴﺘﻬﻼك
stay in the Customs territory of vessels, aircraft
or trains used, or intended to be used, in اﻟط ـ ــﺎﺌرات أو اﻟﻘط ـ ــﺎرات اﻟﻤﺴ ـ ــﺘﺨدﻤﺔ أو اﻟﻤﻌ ـ ــدة ﻟﻼﺴ ـ ــﺘﺨدام ﻓ ـ ــﻲ
international traffic for the transport of persons
for remuneration or for the industrial or ﺤرﻛ ــﺔ اﻟﻨﻘ ــﻝ اﻟ ــدوﻟﻲ ﻟﻨﻘ ــﻝ اﻟرﻛ ــﺎب أو ﻟﻨﻘ ــﻝ اﻟﺒﻀ ــﺎﻋﺔ ﻷﻏـ ـراض
commercial transport of goods, whether or not .ﺼﻨﺎﻋﻴﺔ أو ﺘﺠﺎرﻴﺔ ﺒﺄﺠر أو ﺒدون أﺠر
for remuneration.
. ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ4 اﻟﻔﺼﻝ، اﻟﻤﻠﺤق اﻟﺨﺎص ي:اﻨظر
See: Specific Annex J, Chapter 4 of the revised
Kyoto Convention.
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means goods for sale to the
Stores to be taken passengers and the crew of vessels and aircraft ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة اﻟﺒﻀ ــﺎﺌﻊ اﻟﻤﻌروﻀ ــﺔ ﻟﻠﺒﻴ ــﻊ ﻟرﻛ ــﺎب،اﻟﻌﺎﻟﻤﻴ ــﺔ
away with a view to being landed, which are either on ﺴـ ـواء ﻋﻠ ــﻰ ﻤ ــﺘن،وط ــﺎﻗم اﻟﺴ ــﻔﻴﻨﺔ أو اﻟط ــﺎﺌرة ﻋﻠ ــﻰ أﻤ ــﻝ إﻨزاﻟﻬ ــﺎ ﻤﺨزون اﻟﺒﻴﻊ
board upon arrival or are taken on board during
اﻟﺴ ــﻔﻴﻨﺔ أو اﻟط ــﺎﺌرة ﻋﻨ ــد اﻟوﺼ ــوﻝ أو ﺘﺤﻤﻴﻠﻬ ــﺎ أﺜﻨ ــﺎء اﻟﺒﻘ ــﺎء ﻓ ــﻲ
the stay in the Customs territory of vessels and
aircraft used, or intended to be used, in
international traffic for the transport of persons اﻹﻗﻠـ ـ ــﻴم اﻟﺠﻤرﻛـ ـ ــﻲ ﻟﻠﺴـ ـ ــﻔﻴﻨﺔ أو اﻟطـ ـ ــﺎﺌرة اﻟﻤﺴـ ـ ــﺘﺨدﻤﺔ أو اﻟﻤﻌـ ـ ــدة
for remuneration or for the industrial or
commercial transport of goods, whether or not ﻟﻼﺴﺘﺨدام ﻓﻲ ﺤرﻛﺔ اﻟﻨﻘﻝ اﻟدوﻟﻲ ﻟﻨﻘﻝ اﻟرﻛﺎب أو ﻟﻨﻘﻝ اﻟﺒﻀـﺎﻋﺔ
for remuneration. ﻷﻏراض ﺼﻨﺎﻋﻴﺔ أو ﺘﺠﺎرﻴﺔ ﺒﺄﺠر أو ﺒدون أﺠر.
اﻨظـ ــر :اﻟﻤﻠﺤـ ــق اﻟﺨـ ــﺎص ي ،اﻟﻔﺼـ ــﻝ 4ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو
See: Specific Annex J, Chapter 4 of the revised
Kyoto Convention. اﻟﻤﻌدﻟﺔ
Structural Unemployment that exists as a consequence of ﺒطﺎﻟﺔ ﺘﻨﺸﺄ ﻨﺘﻴﺠﺔ ﻟﺘﻐﻴرات ﻫﻴﻛﻠﻴﺔ ﻓﻲ اﻟﻨﺸﺎط اﻻﻗﺘﺼﺎدي.
Unemployment structural changes in economic activity. ﺒطﺎﻟﺔ ﻫﻴﻛﻴﻠﻴﺔ
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means the criterion according to
which origin is determined by regarding as the اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻟﻤﻌﻴــﺎر اﻟــذي ﻴــﺘم ﺒﻤﻘﺘﻀــﺎﻩ ﺘﺤدﻴــد
Substantial country of origin the country in which the last اﻟﻤﻨﺸــﺄ ﺒﺎﻋﺘﺒــﺎر ﺒﻠــد اﻟﻤﻨﺸــﺄ ﻫــو اﻟﺒﻠــد اﻟــذي ﻴــﺘم ﻓﻴــﻪ اﻟﻘﻴــﺎم ﺒــﺂﺨر
transformation substantial manufacturing or processing,
ﻋﻤﻠﻴــﺔ ﺘﺼــﻨﻴﻊ أو ﻤﻌﺎﻟﺠــﺔ ﺠوﻫرﻴــﺔ ﻛﻔﻴﻠــﺔ ﺒﺈﻋطــﺎء اﻟﺴــﻠﻌﺔ ﺸــﻛﻠﻬﺎ
criterion deemed sufficient to give the commodity its ﻤﻌﻴﺎر اﻟﺘﺤوﻴﻝ اﻟﺠوﻫري
essential character, has been carried out. اﻟﻨﻬﺎﺌﻲ.
أﻨظـ ـ ــر :اﻟﻤﻠﺤـ ـ ــق د 1-ﻤـ ـ ــن اﺘﻔﺎﻗﻴـ ـ ــﺔ ﻛﻴوﺘـ ـ ــو 1974واﻟﻤﻠﺤـ ـ ــق
See: Annex D.1. to the Kyoto Convention of
1974 and Specific Annex K, اﻟﺨﺎص ك ،اﻟﻔﺼﻝ 1ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
Chapter 1 of the revised Kyoto Convention.
A pair of goods where the quantity demanded of زوج ﻤــن اﻟﺒﻀــﺎﺌﻊ ﺘزﻴــد اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﻤــن أﺤــدﻫﻤﺎ ﻋﻨــد زﻴــﺎدة
Substitute Goods one increases when the price of a related good ﺒﻀﺎﺌﻊ ﺒدﻴﻠﺔ
also increases. ﺴﻌر اﻟﺒﻀﺎﻋﺔ اﻟﻤﻌﻨﻴﺔ.
--The reaction of a consumer's demand for رد اﻟﻔﻌـ ــﻝ اﻟﻨـ ــﺎﺘﺞ ﻋـ ــن طﻠـ ــب اﻟﻤﺴـ ــﺘﻬﻠك ﻟﻠﺒﻀـ ــﺎﻋﺔ اﻟﻘـ ــﺎﺌم ﻋﻠـ ــﻰ
goods based on changes in relative prices
Substitution Effect holding purchasing power (or utility) constant ﺘﻐﻴـ ـرات ﻓ ــﻲ أﺴ ــﻌﺎر ﻨﺴ ــﺒﻴﺔ ﺘﺤﻤ ــﻝ ﻗﻴﻤ ــﺔ ﺜﺎﺒﺘ ــﺔ ﻟﻘ ــوة )أو ﻤﻨﻔﻌ ــﺔ( أﺜر اﻹﺤﻼﻝ
(see Income Effect). ﺸراﺌﻴﺔ) .أﻨظر أﺜر اﻟدﺨﻝ(
Supply
A relationship between market price and اﻟﻌﻼﻗــﺔ ﺒــﻴن ﺴــﻌر اﻟﺴــوق وﻛﻤﻴــﺎت اﻟﺒﻀــﺎﺌﻊ واﻟﺨــدﻤﺎت اﻟﻤﺘــوﻓرة اﻟﻌرض
quantities of goods and services made available
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
Tariff classification terms this term means a determination of the
tariff subheading in a tariff nomenclature under ﺘﻌﻨ ــﻲ ﻫ ــذﻩ اﻟﻌﺒ ــﺎرة ﺘﺤدﻴ ــد ﻋﻨـ ـوان اﻟﺘﻌرﻓ ــﺔ اﻟﻔرﻋ ــﻲ ﻓ ــﻲ،اﻟﻌﺎﻟﻤﻴ ــﺔ ﺘﺼﻨﻴف اﻟﺘﻌرﻓﺔ ﻟﻠﺒﻀﺎﺌﻊ
of goods
which particular goods should be classified. .ﻗﺎﺌﻤﺔ اﻟﺘﻌرﻓﺔ اﻟﺘﻲ ﻴﺠب إدراج ﺒﻀﺎﻋﺔ ﻤﻌﻴﻨﺔ ﺒﻤوﺠﺒﻬﺎ
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
Tariff Description terms this term means the description of an
article or product in accordance with the ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة وﺼف ﺴﻠﻌﺔ أو ﻤﻨﺘﺞ وﻓق اﻟﻤﺼـطﻠﺢ،اﻟﻌﺎﻟﻤﻴﺔ وﺼف اﻟﺘﻌرﻓﺔ
terminology used in the tariff nomenclature. .اﻟوارد ﻓﻲ ﻗﺎﺌﻤﺔ اﻟﺘﻌرﻓﺔ
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means the textual designation in
a tariff nomenclature of a single commodity or a ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒـﺎرة اﻟﺘﺤدﻴـد اﻟﻨﺼـﻲ ﻟﻘﺎﺌﻤـﺔ اﻟﺘﻌرﻓـﺔ ﻟﺴـﻠﻌﺔ،اﻟﻌﺎﻟﻤﻴﺔ
single group of related commodities. .واﺤدة أو ﻤﺠﻤوﻋﺔ واﺤدة ﻤن اﻟﺴﻠﻊ ذات اﻟﻌﻼﻗﺔ
:ﻤﻼﺤظﺎت
Notes
1. For ease of reference, each tariff heading (or ﻴﺨﺼــص ﻟﻛــﻝ ﻋﻨ ـوان ﺘﻌرﻓــﺔ رﺌﻴﺴــﻲ، ﻟﺴــﻬوﻟﺔ اﻟﺘﻤﻴﻴــز.1
subheading) is identified by a code number )أو ﻋﻨـ ـوان ﻓرﻋ ــﻲ( رﻗ ــم رﻤ ــزي ﻴﺴ ــﺘﺨدم ﻓ ــﻲ أﻏـ ـراض
which is used, inter alia, for the purposes of
Customs declarations. For those countries or وﺒﺎﻟﻨﺴـﺒﺔ.اﻹﻗ اررات اﻟﺠﻤرﻛﻴـﺔ ﻤـن ﺒـﻴن أﻏـراض أﺨـرى
Tariff Heading ﻋﻨوان اﻟﺘﻌرﻓﺔ )ﻋﻨوان
(or Subheading) Customs or Economic Unions using a tariff ﻟﺘﻠ ـ ـك اﻟـ ــدوﻝ أو اﻻﺘﺤـ ــﺎدات اﻻﻗﺘﺼـ ــﺎدﻴﺔ أو اﻟﺠﻤرﻛﻴـ ــﺔ
based on the Nomenclature of the Harmonized (ﻓرﻋﻲ
Commodity Description and Coding System اﻟﺘــﻲ ﺘﺴــﺘﺨدم ﺘﻌرﻓــﺔ ﻗﺎﺌﻤــﺔ ﻋﻠــﻰ ﻗﺎﺌﻤــﺔ وﺼــف اﻟﺴــﻠﻊ
(generally referred to as the Harmonized System اﻟﻤﻨﺴ ـ ــق وﻨظ ـ ــﺎم اﻟﺘرﻤﻴ ـ ــز )اﻟﻤﻌ ـ ــروف ﺒﻘﺎﺌﻤ ـ ــﺔ اﻟﻨظ ـ ــﺎم
Nomenclature), this code number may be the
heading or subheading number in the اﻟﻤﻨﺴ ــق( رﺒﻤ ــﺎ ﻴﻛ ــون اﻟـ ـرﻗم اﻟرﻤ ــزي ﻫ ــو رﻗ ــم اﻟﻌﻨـ ـوان
Nomenclature of the Harmonized Commodity اﻟرﺌﻴﺴــﻲ أو اﻟﻌﻨ ـوان اﻟﻔرﻋــﻲ ﻓــﻲ ﻗﺎﺌﻤــﺔ وﺼــف اﻟﺴــﻠﻊ
Description and Coding System.
.اﻟﻤﻨﺴق وﻨظﺎم اﻟﺘرﻤﻴز
2. In certain countries the term “Tariff item” is
used instead of “Tariff heading”. ﻴﺴﺘﺨدم ﺘﻌﺒﻴر "ﺒﻨد اﻟﺘﻌرف" ﻓﻲ ﺒﻌض اﻟـدوﻝ ﺒـدﻻ ﻤـن.2
.""ﻋﻨوان اﻟﺘﻌرﻓﺔ
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means any classification and
coding system introduced by national اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة أي ﻨظــﺎم ﺘﺼــﻨﻴف وﺘرﻤﻴــز ﺘﺴــﺘﺤدﺜﻪ
administrations or Customs or Economic Unions اﻹدارات اﻟوطﻨﻴــﺔ أو اﻻﺘﺤــﺎدات اﻟﺠﻤرﻛﻴــﺔ أو اﻻﻗﺘﺼــﺎدﻴﺔ ﻟﺘﺤدﻴــد
to designate commodities or groups of related
اﻟﺴـ ـ ــﻠﻊ أو ﻤﺠﻤوﻋـ ـ ــﺎت اﻟﺴـ ـ ــﻠﻊ ذات اﻟﻌﻼﻗـ ـ ــﺔ ﻷﻏ ـ ـ ـراض اﻟﺘﻌرﻓـ ـ ــﺔ
commodities for Customs tariff purposes.
اﻟﺠﻤرﻛﻴﺔ.
Notes ﻤﻼﺤظﺎت:
Tariff 1. At present, a majority of countries base their
Nomenclature tariff nomenclatures on the Nomenclature of the .1ﺘﺒﻨــﻲ ﻤﻌظــم اﻟﺒﻠــدان ﻓــﻲ اﻟوﻗــت اﻟﺤــﺎﻟﻲ ﻗ ـواﺌم اﻟﺘﻌرﻓــﺔ
ﻗﺎﺌﻤﺔ اﻟﺘﻌرﻓﺔ
Harmonized Commodity Description and ﺒﻬﺎ ﻋﻠﻰ ﻗﺎﺌﻤﺔ اﻟوﺼف اﻟﻤﻨﺴـق ﻟﻠﺴـﻠﻊ وﻨظـﺎم اﻟﺘرﻤﻴـز
Coding System (generally referred to as the
Harmonized System Nomenclature), which )ﻴﻌــرف ذﻟــك ﻋﺎﻤــﺔ ﺒﻘﺎﺌﻤــﺔ اﻟﻨظــﺎم اﻟﻤﻨﺴــق اﻟــذي ﻴﻀــم
comprises General Rules for its interpretation, ﻗواﻋ ـ ــد ﺘﻔﺴ ـ ــﻴرﻴﺔ ﻋﺎﻤـ ـ ــﺔ وﻤ ـ ــذﻛرات ﺘﻔﺴ ـ ــﻴرﻴﺔ ﻟﻸﻗﺴـ ـ ــﺎم
Section and Chapter Notes and a list of headings
arranged in systematic order. واﻟﻔﺼوﻝ وﻗﺎﺌﻤﺔ ﻤن اﻟﻌﻨﺎوﻴن اﻟﻤرﺘﺒﺔ ﺒﺸﻛﻝ ﺘﻨظﻴﻤﻲ.
2. Some countries and Customs or Economic .2ﺘﺠﻤ ـ ـ ــﻊ ﺒﻌ ـ ـ ــض اﻟ ـ ـ ــدوﻝ واﻻﺘﺤ ـ ـ ــﺎدات اﻟﺠﻤرﻛﻴ ـ ـ ــﺔ أو
Unions combine in one system the requirements
اﻻﻗﺘﺼــﺎدﻴﺔ ﻓــﻲ ﻨظــﺎم واﺤــد ﺒــﻴن ﻤﺘطﻠﺒــﺎت اﻟﺘﻌرﻓــﺔ
for Customs tariff and for external trade
statistics. اﻟﺠﻤرﻛﻴﺔ ٕواﺤﺼﺎءات اﻟﺘﺠﺎرة اﻟﺨﺎرﺠﻴﺔ.
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means any pre-set value or
quantity, authorized for importation or اﻟﻌﺎﻟﻤﻴـ ــﺔ ،ﺘﻌﻨـ ــﻲ ﻫـ ــذﻩ اﻟﻌﺒـ ــﺎرة أي ﻗﻴﻤـ ــﺔ أو ﻛﻤﻴـ ــﺔ ﻤﺤـ ــددة ﻤﺴـ ــﺒﻘﺎ
Tariff Quota exportation of given goods, during a specified وﻤﻌﺘﻤ ــدة ﻻﺴ ــﺘﻴراد أو ﺘﺼ ــدﻴر ﺒﻀ ــﺎﺌﻊ ﻤﻌﻴﻨ ــﺔ ﺨ ــﻼﻝ ﻓﺘـ ـرة زﻤﻨﻴ ــﺔ
period, with a reduction of the Customs duties, ﺤﺼﺔ اﻟﺘﻌرﻓﺔ
ﻤﺤ ــددة ﻤ ــﻊ ﺘﺨﻔ ــﻴض ﻓ ــﻲ اﻟرﺴ ــوم اﻟﺠﻤرﻛﻴ ــﺔ ،وﻴﻤﻛ ــن اﺴ ــﺘﻴراد أو
and beyond which any additional quantity of
these goods can be imported or exported by ﺘﺼــدﻴر أي ﻛﻤﻴــﺎت إﻀــﺎﻓﻴﺔ ﻋﻠــﻰ ﻫــذﻩ اﻟﺒﻀــﺎﻋﺔ اﻟﻤﻌﻴﻨــﺔ ﺸ ــرط
paying normal Customs duties. دﻓﻊ اﻟرﺴوم اﻟﺠﻤرﻛﻴﺔ اﻟﻌﺎدﻴﺔ.
)Taxes (T
Compulsory contributions exacted by a ﻤﺴ ــﺎﻫﻤﺎت إﺠﺒﺎرﻴ ــﺔ ﺘﻔرﻀ ــﻬﺎ اﻟﺤﻛوﻤ ــﺔ ﻟﻸﻏـ ـراض اﻟﻌﺎﻤ ــﺔ ﺨ ــﻼف ﻀراﺌب
government for public purposes, other than for
contributions to finance retirement and social اﻹﺴـ ــﻬﺎﻤﺎت اﻟﻤﺴـ ــﺘﺨدﻤﺔ ﻓـ ــﻲ ﺘﻤوﻴ ـ ــﻝ ﻨظـ ــﺎم اﻟﺘﻘﺎﻋـ ــد واﻟﺘﺄﻤﻴﻨ ـ ــﺎت
insurance. It consists of all taxes imposed by a
government whether the government collects the اﻻﺠﺘﻤﺎﻋﻴﺔ ،وﺘﺘﺄﻟف ﻤن ﻛﺎﻓـﺔ اﻟﻀـراﺌب اﻟﻤﻔروﻀـﺔ ﻤـن اﻟﺤﻛوﻤـﺔ
taxes itself or relies on another level of ﺴـ ـواء ﻗﺎﻤ ــت اﻟﺤﻛوﻤ ــﺔ ﺒﺘﺤﺼ ــﻴﻝ اﻟﻀـ ـراﺌب ﺒﻨﻔﺴ ــﻬﺎ أم ﺒﺎﻻﻋﺘﻤ ــﺎد
government to act as its collection agent.
ﻋﻠﻰ ﺠﻬﺔ ﺤﻛوﻤﻴﺔ أﺨرى ﻟﻠﻌﻤﻝ ﻛوﻛﻴﻝ ﺘﺤﺼﻴﻝ ﻟﻬﺎ.
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means a Customs procedure
under which certain goods can be brought into a اﻟﻌﺎﻟﻤﻴ ـ ــﺔ ،ﺘﻌﻨ ـ ــﻲ ﻫ ـ ــذﻩ اﻟﻌﺒ ـ ــﺎرة اﻹﺠـ ـ ـراء اﻟﺠﻤرﻛ ـ ــﻲ اﻟ ـ ــذي ﻴﻤﻛ ـ ــن
Customs territory conditionally relieved totally ﺒﻤﻘﺘﻀــﺎﻩ ﺠﻠــب اﻟﺒﻀــﺎﻋﺔ إﻟــﻰ اﻹﻗﻠــﻴم اﻟﺠﻤرﻛــﻲ اﻟﻤﻌﻔــﻰ ﻛﻠﻴــﺎ أو
or partially from payment of import duties and
ﺠزﺌﻴـ ــﺎ ﺒﺸـ ــروط ﻤـ ــن ﺴـ ــداد رﺴـ ــوم وﻀ ـ ـراﺌب اﻻﺴـ ــﺘﻴراد ،وﻴﺘﻌـ ــﻴن
Temporary taxes; such goods must be imported for a
Admission specific purpose and must be intended for re- اﺴـ ــﺘﻴراد ﻫـ ــذﻩ اﻟﺒﻀـ ــﺎﻋﺔ ﻟﻐـ ــرض ﻤﺤـ ــدد وﻴﺠـ ــب أن ﺘﻛـ ــون ﻤﻌـ ــدة
اﻹدﺨﺎﻝ اﻟﻤؤﻗت
exportation within a specified period and ﻹﻋ ــﺎدة اﻟﺘﺼ ــدﻴر ﻓ ــﻲ ﻓﺘـ ـرة زﻤﻨﻴ ــﺔ ﻤﺤ ــددة وﺒ ــدون اﻟﺨﻀ ــوع ﻷي
without having undergone any change except
normal depreciation due to the use made of ﺘﻐﻴﻴر ﻋدا اﻹﻫﻼك اﻟﻌﺎدي اﻟﻨﺎﺘﺞ ﻋن اﺴﺘﺨداﻤﻬﺎ.
them. اﻨظ ـ ــر :اﻟﻤﻠﺤ ـ ــق اﻟﺨ ـ ــﺎص ز ،اﻟﻔﺼ ـ ــﻝ 1ﻤ ـ ــن اﺘﻔﺎﻗﻴ ـ ــﺔ ﻛﻴوﺘ ـ ــو
See: Specific Annex G, Chapter 1 of the revised اﻟﻤﻌدﻟﺔ.
Kyoto Convention.
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means storing of goods under
Customs control in premises and enclosed or اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﺘﺨـزﻴن اﻟﺒﻀـﺎﺌﻊ ﺘﺤـت رﻗﺎﺒـﺔ اﻟﺠﻤـﺎرك
Temporary storage
unenclosed spaces specified by the Customs ﻓﻲ اﻟﻤراﻓق واﻟﻤﺴﺎﺤﺎت اﻟﻤﺤﺼورة وﻏﻴر اﻟﻤﺤﺼـورة اﻟﻤﺤـددة ﻤـن
(temporary stores) pending lodgement of the
of goods اﻟﺠﻤـ ـ ــﺎرك )اﻟﻤﺨـ ـ ــﺎزن اﻟﻤؤﻗﺘـ ـ ــﺔ( ﻟﺤـ ـ ــﻴن ﺘﻘـ ـ ــدﻴم اﻹﻗ ـ ـ ـرار اﻟﺨـ ـ ــﺎص
Goods declaration. اﻟﺘﺨزﻴن اﻟﻤؤﻗت ﻟﻠﺒﻀﺎﺌﻊ
ﺒﺎﻟﺒﻀﺎﻋﺔ.
Note: Temporary storage is dealt with in Annex ﻤﻼﺤظﺔ :ﻴﺘم اﻟﺘﻌﺎﻤـﻝ ﻤـﻊ اﻟﺘﺨـزﻴن اﻟﻤؤﻗـت ﻓـﻲ اﻟﻤﻠﺤـق أ 2-ﻤـن
A.2. to the Kyoto Convention of 1974 and in
Specific Annex A, Chapter 2 of the revised اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو ،1974واﻟﻤﻠﺤـق اﻟﺨـﺎص أ ،اﻟﻔﺼـﻝ 2ﻤـن اﺘﻔﺎﻗﻴـﺔ
Kyoto Convention.
ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
The Port/Airport at which an overseas ﻫو اﻟﻤﻴﻨﺎء أو اﻟﻤطﺎر اﻟذي ﺘﻘوم ﻓﻴﻪ اﻟﺴـﻔﻴﻨﺔ أو اﻟطـﺎﺌرة اﻷﺠﻨﺒﻴـﺔ
Terminal Vessel/Aircraft discharges and loads Container
Unit Load Devices (ULDS), Terminal includes ﺒﺘﻔرﻴــﻎ وﺘﺤﻤﻴــﻝ أﺠﻬـزة ﺤﻤــﻝ وﺤــدات ﻟﻠﺤﺎوﻴــﺎت ،وﺘﺸــﻤﻝ اﻟﻤﺤطــﺔ اﻟﻤﻴﻨﺎء/اﻟﻤطﺎر اﻟطرﻓﻲ
Port/Airport
Air Freight Shed. اﻟطرﻓﻴﺔ ﻤظﻠﺔ ﻟﻠﺸﺤن اﻟﺠوي.
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means the Customs procedure
under which : اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻹﺠراء اﻟﺠﻤرﻛﻲ اﻟذي ﺒﻤﻘﺘﻀﺎﻩ:
(a) goods in free circulation, and )أ( اﻟﺒﻀﺎﺌﻊ اﻟﻤﺘداوﻟﺔ ﺘداوﻻ ﺤرا،
(b) imported goods that have not been declared
under the condition that they must be )ب( اﻟﺒﻀﺎﺌﻊ اﻟﻤﺴﺘوردة اﻟﺘﻲ ﻟم ﻴـﺘم اﻹﻓﺼـﺎح ﻋﻨﻬـﺎ ﺒﺸـرط ﻨﻘﻠﻬـﺎ
transported in a vessel other than the importing ﻓــﻲ ﺴــﻔﻴﻨﺔ ﻏﻴــر اﻟﺴــﻔﻴﻨﺔ اﻟﻤﺴــﺘوردة اﻟﺘــﻲ وﺼــﻠت ﻓﻴﻬــﺎ ﻓــﻲ اﻹﻗﻠــﻴم
The carriage of vessel in which they arrived in the Customs
goods coastwise territory are loaded on board a vessel at a place اﻟﺠﻤرﻛـ ــﻲ وﺘﺤﻤﻴﻠﻬـ ــﺎ ﻋﻠـ ــﻰ ﻤـ ــﺘن ﺴـ ــﻔﻴﻨﺔ ﻓـ ــﻲ ﻤﻛـ ــﺎن ﻓـ ــﻲ اﻹﻗﻠـ ــﻴم إﺠراء ﻨﻘﻝ اﻟﺒﻀﺎﺌﻊ إﻟﻰ
procedure in the Customs territory and are transported to اﻟﺠﻤرﻛﻲ وﻨﻘﻠﻬﺎ إﻟﻰ ﻤﻛـﺎن آﺨـر ﻓـﻲ ﻨﻔـس اﻹﻗﻠـﻴم اﻟﺠﻤرﻛـﻲ اﻟـذي اﻟﺴﺎﺤﻝ
another place in the same Customs territory
where they are then unloaded. ﻴﺘم ﺘﻔرﻴﻐﻬﺎ ﻓﻴﻬﺎ ﻋﻨدﺌذ.
اﻨظر :اﻟﻤﻠﺤق اﻟﺨﺎص إي )ﻫ ـ( ،اﻟﻔﺼـﻝ 3ﻤـن اﺘﻔﺎﻗﻴـﺔ ﻛﻴوﺘـو
See: Specific Annex E, Chapter 3 of the revised
اﻟﻤﻌدﻟﺔ.
Kyoto Convention.
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means the inter-governmental
The Universal organization founded in 1874 by the Treaty of اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﻤﻨظﻤﺔ اﻟﺘﻲ ﺘﺄﺴﺴت ﻤﺎ ﺒﻴن
Postal Union اﺘﺤﺎد اﻟﺒرﻴد اﻟﻌﺎﻟﻤﻲ
Bern as the “General Postal Union” which, in اﻟﺤﻛوﻤﺎت ﻋﺎم 1874ﺒﻤوﺠب اﺘﻔﺎﻗﻴﺔ ﺒﻴرن ﺒﺎﺴم "اﺘﺤﺎد اﻟﺒرﻴد
1878, was renamed the “Universal Postal Union
(UPU)” and which since 1948 has been a اﻟﻌﺎم" واﻟذي ﺘﻐﻴر اﺴﻤﻪ ﻓﻲ ﻋﺎم 1878إﻟﻰ "اﺘﺤﺎد اﻟﺒرﻴد
specialized agency of the United Nations. اﻟﻌﺎﻟﻤﻲ" وﺼﺎر وﻛﺎﻟﺔ ﻤﺘﺨﺼﺼﺔ ﺘﺎﺒﻌﺔ ﻟﻸﻤم اﻟﻤﺘﺤدة ﻤﻨذ ﻋﺎم
6Rev1EN_Convention.pdf
For the body of the convention in Arabic see:
http://www.unece.org/trans/bcf/tir/handbook/ara
bic/newtirhand/TIR-6Rev1AR_Convention.pdf
وﻟﻺطﻼع ﻋﻠﻰ اﻟﻨص اﻟﻌرﺒﻲ ﻟﻼﺘﻔﺎﻗﻴﺔ اﻨظر اﻟﻤوﻗﻊ
http://www.unece.org/trans/bcf/tir/handbook/ara
bic/newtirhand/TIR-6Rev1AR_Convention.pdf
The observed change in quantity demanded due اﻟﺘﻐﻴــر اﻟﻤﻠﺤــوظ ﻓــﻲ اﻟﻛﻤﻴــﺔ اﻟﻤطﻠوﺒــﺔ ﺒﺴــﺒب ﺘﻐﻴــر ﺴــﻌر ﺒﻀــﺎﻋﺔ
Total Effect to a price change of one particular good. اﻷﺜر اﻟﻛﻠﻲ
.ﻤﻌﻴﻨﺔ
The fluctuations in the rate of economic growth ،اﻟﺘﻘﻠﺒــﺎت ﻓــﻲ ﻤﻌــدﻝ اﻟﻨﻤــو اﻻﻗﺘﺼــﺎدي اﻟﺘــﻲ ﻴﺸــﻬدﻫﺎ اﻻﻗﺘﺼــﺎد
that take place in the economy. It is the aim of
governments to try to dampen the effects of the وﺘﻬـ ـ ــدف اﻟﺤﻛوﻤـ ـ ــﺎت إﻟـ ـ ــﻰ ﻤﺤﺎوﻟـ ـ ــﺔ اﻟﺘﻘﻠﻴـ ـ ــﻝ ﻤـ ـ ــن آﺜـ ـ ــﺎر اﻟـ ـ ــدورة
Trade cycle
trade cycle and get more balanced long-term اﻻﻗﺘﺼﺎدﻴﺔ وﺘﺤﻘﻴق ﻨﻤو ﻤﺘوازن طوﻴﻝ اﻟﻤدى ﻏﻴر أﻨﻬﺎ ﻟـم ﺘﺤﻘـق اﻟدورة اﻟﺘﺠﺎرﻴﺔ
growth, but so far they have had limited success.
وﺘﻌـرف ذروة اﻟـدورة اﻟﺘﺠﺎرﻴـﺔ ﺒﺘﻌﺒﻴـر،ﻛﺜﻴ ار ﻤن اﻟﻨﺠﺎح ﺤﺘﻰ اﻵن
The peak of the trade cycle is usually referred to
as a boom, and the trough as a recession or ""رواج" ﺒﻴﻨﻤﺎ ﻴﻌرف اﻟﺤﻀﻴض ﺒﺘﻌﺒﻴر "اﻟرﻛود أو اﻟﻛﺴﺎد
depression.
This may take the form of a rebate on the prices ﻗ ــد ﻴﻛ ــون اﻟﺨﺼ ــم اﻟﺘﺠ ــﺎري ﻓ ــﻲ ﺸ ــﻛﻝ ﺘﺨﻔ ــﻴض ﻋﻠ ــﻰ اﻷﺴ ــﻌﺎر
in a wholesaler's catalogue allowed to retailers.
Prices are varied when necessary by altering the .اﻟـ ـواردة ﻓ ــﻲ ﻛﺘ ــﺎﻟوج ﺒ ــﺎﺌﻊ اﻟﺠﻤﻠ ــﺔ اﻟﻤﺴ ــﻤوح ﺒﻬ ــﺎ ﻟﺘﺠ ــﺎر اﻟﺘﺠزﺌ ــﺔ
rate of trade discount instead of reprinting the وﺘﺘﻐﻴ ــر اﻷﺴ ــﻌﺎر ﻋﻨ ــد اﻟﻀ ــرورة ﺒﺘﻐﻴﻴ ــر ﻤﻌ ــدﻝ اﻟﺨﺼ ــم اﻟﺘﺠ ــﺎري
whole catalogue. Sometimes trade discount is
وأﺤﻴﺎﻨـ ــﺎ ﻴﻤﺜـ ــﻝ اﻟﺨﺼـ ــم.ﺒ ــدﻻ ﻤـ ــن إﻋـ ــﺎدة طﺒـ ــﻊ اﻟﻛﺘـ ــﺎﻟوج ﺒﺄﻛﻤﻠـ ــﻪ
Trade Discount merely the difference between the retailer's ﺨﺼم ﺘﺠﺎري
buying price and his selling price, that is, his اﻟﺘﺠــﺎري ﻤﺠــرد اﻟﻔــرق ﺒــﻴن ﺴــﻌر اﻟﺸـراء اﻟﻤﺤــدد ﻤــن ﺒــﺎﺌﻊ اﻟﺘﺠزﺌــﺔ
mark-up. .(وﺴﻌر اﻟﺒﻴﻊ )ﻫﺎﻤش اﻟرﺒﺢ
Generally a trade discount reflects the level of
sale, i.e., wholesale, trade, etc. Trade discounts وﻋﺎﻤ ــﺔ ﻴﻌﻛ ــس اﻟﺨﺼ ــم اﻟﺘﺠ ــﺎري ﻤﺴ ــﺘوى اﻟﺒﻴ ــﻊ ﻤ ــن ﺤﻴ ــث اﻟﺒﻴ ــﻊ
may be granted on a quantity basis وﻴﺠوز ﻤـﻨﺢ اﻟﺨﺼـم اﻟﺘﺠـﺎري ﻋﻠـﻰ أﺴـﺎس. اﻟﺦ،ﺒﺎﻟﺠﻤﻠﺔ واﻟﺘﺠﺎرة
اﻟﻛﻤﻴﺔ.
A distinctive mark or sign or name given to a ﻋﻼﻤـ ــﺔ ﻤﻤﻴ ـ ـزة أو إﺸـ ــﺎرة أو اﺴـ ــم ﻴﺨﺼـ ــص ﻟﻤﻨـ ــﺘﺞ ﻴـ ــﺘم ﺘﺴـ ــﺠﻴﻠﻪ
product which is registered in order to safeguard
Trade Mark the manufacturer's rights. Trade mark cannot be ﻟﺤﻤﺎﻴــﺔ ﺤﻘــوق اﻟﻤﺼــﻨﻊ وﻻ ﻴﺴــﻤﺢ ﻗﺎﻨوﻨــﺎ ﻷي ﻓــرد ﺒﺘﻘﻠﻴــد اﻟﻌﻼﻤــﺔ ﻋﻼﻤﺔ ﺘﺠﺎرﻴﺔ
copied by anyone under the law. (Brand Name اﻟﺘﺠﺎرﻴﺔ) .ﻴﻨدرج اﺴم اﻟﺼﻨف ﻟﻠﻤﻨﺘﺞ أﻴﻀﺎ ﻀﻤن ﻫذﻩ اﻟﻔﺌﺔ(.
of any product also falls in this category).
Payments for which no good or service is ﻤﺒﺎﻟﻎ ﻻ ﻴﺘم ﻤﻘﺎﺒﻠﻬﺎ ﺘﺒﺎدﻝ ﺒﻀﺎﺌﻊ أو ﺨدﻤﺎت وﻴﺸﻤﻝ ﻫـذا اﻟﻌواﺌـد
exchanged. This includes things like benefits,
Transfer payments pensions and lottery payments. A significant واﻟﻤﻌﺎﺸ ــﺎت وﻤﺒ ــﺎﻟﻎ اﻟﻴﺎﻨﺼ ــﻴب وﺘﻨﻔ ــق ﻨﺴ ــﺒﺔ ﻛﺒﻴـ ـرة ﻤ ــن اﻹﻨﻔ ــﺎق ﻤﺒﺎﻟﻎ ﺘﺤوﻴﻝ
proportion of government expenditure is on اﻟﺤﻛوﻤﻲ ﻋﻠﻰ ﻤﺒﺎﻟﻎ اﻟﺘﺤوﻴﻝ.
transfer payments.
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means a Customs procedure
under which goods are transferred under اﻟﻌﺎﻟﻤﻴــﺔ ،ﺘﻌﻨــﻲ ﻫــذﻩ اﻟﻌﺒــﺎرة اﻹﺠ ـراء اﻟــذي ﺒﻤوﺠﺒــﻪ ﻨﻘــﻝ اﻟﺒﻀــﺎﺌﻊ
Customs control from the importing means of ﺘﺤت رﻗﺎﺒﺔ اﻟﺠﻤﺎرك ﻤن وﺴﻴﻠﺔ اﻟﻨﻘﻝ اﻟﻤﺴﺘوردة إﻟـﻰ وﺴـﻴﻠﺔ اﻟﻨﻘـﻝ
transport to the exporting means of transport
اﻟﻤﺼدرة داﺨﻝ اﻟﻤﻨطﻘﺔ اﻟﺘﺎﺒﻌﺔ ﻟﻤﻛﺘب ﺠﻤرﻛـﻲ ﺨـﺎص ﺒﺎﻻﺴـﺘﻴراد
Transhipment within the area of one Customs office which is اﻟﻨﻘﻝ ﻤن وﺴﻴﻠﺔ ﻨﻘﻝ إﻟﻰ
the office of both importation and exportation. واﻟﺘﺼدﻴر.
أﺨرى
ﻤﻼﺤظــﺔ :ﻴــﺘم اﻟﺘﻌﺎﻤــﻝ ﻤــﻊ اﻟﻨﻘــﻝ ﻤــن وﺴــﻴﻠﺔ ﻨﻘــﻝ إﻟــﻰ أﺨــرى ﻓــﻲ
Note: Transhipment is dealt with in Annex E.2.
to the Kyoto Convention of اﻟﻤﻠﺤــق ﻫـ ـ 2ﻤــن اﺘﻔﺎﻗﻴــﺔ ﻛﻴوﺘــو ﻟﺴــﻨﺔ 1974واﻟﻤﻠﺤــق اﻟﺨــﺎص
1974 and in Specific Annex E, Chapter 2 of the ﻫـ ،اﻟﻔﺼﻝ 2ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ.
revised Kyoto
Convention.
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means a National Customs
Transit Bond-Note document providing authority for goods to be اﻟﻌﺎﻟﻤﻴ ـ ــﺔ ،ﺘﻌﻨ ـ ــﻲ ﻫ ـ ــذﻩ اﻟﻌﺒ ـ ــﺎرة ﻤﺴ ـ ــﺘﻨد ﺠﻤرﻛ ـ ــﻲ وطﻨ ـ ــﻲ ﻴﺨ ـ ــوﻝ
إﺸﻌﺎر اﺴﺘﻴداع ﺘراﻨزﻴت
conveyed in Customs transit without prior اﻟﺼ ــﻼﺤﻴﺔ ﻟﻨﻘ ــﻝ اﻟﺒﻀ ــﺎﻋﺔ ﻓ ــﻲ اﻟﺘراﻨزﻴ ــت اﻟﺠﻤرﻛ ــﻲ ﺒ ــدون دﻓ ــﻊ
payment of import duties and taxes, generally
ﻤﺴ ــﺒق ﻟرﺴـ ــوم اﻻﺴـ ــﺘﻴراد واﻟﻀ ـ ـراﺌب وﻴﺤﺘ ــوي ﻋﺎﻤـ ــﺔ ﻋﻠـ ــﻰ ﻛﺎﻓـ ــﺔ
containing all the particulars necessary for the
assessment, where appropriate, of import duties اﻟﺘﻔﺎﺼــﻴﻝ اﻟﻼزﻤــﺔ ﻟﺘﻘﻴــﻴم رﺴــوم وﻀ ـراﺌب اﻻﺴــﺘﻴراد وﻋﻠــﻰ ﺘﻌﻬــد
and taxes, and an undertaking, covered by
security, to produce the goods at the Customs ﻤﺸــﻤوﻝ ﺒﻀــﻤﺎن ﻹﺒـ ـراز اﻟﺒﻀــﺎﻋﺔ ﻓــﻲ اﻟﻤﻛﺘ ــب اﻟﺠﻤرﻛــﻲ ﺒﺠﻬ ــﺔ
office of destination with Customs seals intact. اﻟوﺼوﻝ ﻤﻊ أﺨﺘﺎم ﺠﻤرﻛﻴﺔ ﺴﻠﻴﻤﺔ.
A logical pattern of preferences where ﻨﻤــط ﻤﻨطﻘــﻲ ﻤــن اﻟﺘﻔﻀــﻴﻼت ﻴﻌﻨــﻲ ﺘﻔﻀــﻴﻝ ﺒﻀــﺎﻋﺔ أوﻟــﻰ ﻋﻠــﻰ
preference of one good over a second good and
Transitive
preference of the second good over a third good ﺒﻀـ ــﺎﻋﺔ ﺜﺎﻨﻴـ ــﺔ وﺒﻀـ ــﺎﻋﺔ ﺜﺎﻨﻴـ ــﺔ ﻋﻠـ ــﻰ ﺒﻀـ ــﺎﻋﺔ ﺜﺎﻟﺜـ ــﺔ ﻤﻤـ ــﺎ ﻴﻌﻨـ ــﻲ ﺘﻔﻀﻴﻼت ﻤؤﻗﺘﺔ
Preferences
imply preference for the first good compared to ﺘﻔﻀﻴﻝ اﻟﺒﻀﺎﻋﺔ اﻷوﻟﻰ ﻋﻠﻰ اﻟﺒﻀﺎﻋﺔ اﻟﺜﺎﻟﺜﺔ.
the third good.
Unexpected changes or shocks to individual ﺘﻐﻴـ ـرات أو ﺼ ــدﻤﺎت طﺎرﺌ ــﺔ ﺘﺘﻌ ــرض ﻟﻬ ــﺎ دﺨ ــوﻝ اﻷﻓـ ـراد وﺘﻘ ــﺎس
income. Often measured as the difference
Transitory Income ﻏﺎﻟﺒﺎ ﺒﺎﻋﺘﺒﺎرﻫﺎ اﻟﻔرق ﺒﻴن اﻟدﺨﻝ اﻟﻤﻼﺤظ واﻟدﺨﻝ اﻟداﺌم. دﺨﻝ ﻤؤﻗت
between observed income and permanent
income.
Under the glossary of international customs وﻓﻘﺎً ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means: اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة:
Any means of transporting goods suitable for
use in a Customs transit operation or under أي وﺴـ ــﻴﻠﺔ ﺘﻘـ ــوم ﺒﻨﻘـ ــﻝ ﺒﻀـ ــﺎﺌﻊ ﻤﻨﺎﺴـ ــﺒﺔ ﻟﻼﺴـ ــﺘﺨدام ﻓـ ــﻲ ﻋﻤﻠﻴـ ــﺔ
Customs seal. ﺘراﻨزﻴت ﺠﻤرﻛﻲ أو ﺘﺤت ﺨﺘم ﺠﻤرﻛﻲ.
ﻤﻼﺤظﺎت:
Notes
1. The term transport-unit means : .1ﺘﻌﻨﻲ ﻋﺒﺎرة وﺤدة اﻟﻨﻘﻝ:
Transport-Unit
(a) containers having an internal volume of one- )أ( اﻟﺤﺎوﻴ ــﺎت اﻟﺘـ ــﻲ ﻴﺼـ ــﻝ ﺤﺠﻤﻬ ــﺎ اﻟـ ــداﺨﻠﻲ ﻤﺘ ـ ـ ار ﻤﻛﻌﺒـ ــﺎ وﺤدة ﻨﻘﻝ
cubic metre or more, including demountable واﺤدا أو أﻛﺜر ﺒﻤﺎ ﻓﻴﻬﺎ اﻷﺠﺴﺎم اﻟﻘﺎﺒﻠﺔ ﻟﻠﻔك؛
;bodies
)ب( ﻤرﻛﺒﺎت اﻟطرق ﺒﻤﺎ ﻓﻴﻬﺎ اﻟﻘﺎطرات وﺸﺒﻪ اﻟﻘﺎطرات؛
(b) road vehicles, including trailers and semi-
;trailers )ج( ﺤﺎﻓﻼت أو ﻋرﺒﺎت اﻟﺴﻛك اﻟﺤدﻴدﻴﺔ؛
;(c) railway coaches or wagons )د( اﻟﺼﻨﺎدﻝ واﻟﺒوارج واﻟﺴﻔن اﻷﺨرى؛
(d) lighters, barges and other vessels; and )ﻫـ( اﻟطﺎﺌرات.
(e) aircraft.
See: اﻨظر:
1. Specific Annex E, Chapter 1 of the revised ﻤـ ــن اﺘﻔﺎﻗﻴـ ــﺔ ﻛﻴوﺘـ ــو1 اﻟﻔﺼـ ــﻝ، اﻟﻤﻠﺤـ ــق اﻟﺨـ ــﺎص ﻫ ـ ــ.1
Kyoto Convention. .اﻟﻤﻌدﻟﺔ
2. Approval of transport -units for transport of
goods under Customs seal is dealt with in ﻴﺸﺘرط اﻋﺘﻤﺎد وﺤدات اﻟﻨﻘـﻝ ﻟﻨﻘـﻝ اﻟﺒﻀـﺎﺌﻊ ﺘﺤـت ﺨـﺘم.2
various international instruments, for example, ﺠﻤرﻛ ــﻲ ﻓ ــﻲ وﺴ ــﺎﺌﻝ دوﻟﻴ ــﺔ ﻤﺘﻨوﻋ ــﺔ ﻤﻨﻬ ــﺎ ﻋﻠ ــﻰ ﺴ ــﺒﻴﻝ
the Kyoto Convention of 1974 (Annex E.1.), the ،(1- )اﻟﻤﻠﺤ ــق ﻫ ـ ـ1974 اﻟﻤﺜ ــﺎﻝ اﺘﻔﺎﻗﻴ ــﺔ ﻛﻴوﺘ ــو ﻟﺴ ــﻨﺔ
Customs Convention on Containers, 1972, and
the Customs Convention on the international 1972 واﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ اﻟﺨﺎﺼــﺔ ﺒﺎﻟﺤﺎوﻴــﺎت ﻟﺴــﻨﺔ
transport of goods under cover of TIR carnets واﻻﺘﻔﺎﻗﻴــﺔ اﻟﺠﻤرﻛﻴــﺔ اﻟﺨﺎﺼــﺔ ﺒﺎﻟﻨﻘــﻝ اﻟــدوﻟﻲ ﻟﻠﺒﻀــﺎﺌﻊ
(TIR Convention), 1975. .1975 ﺒﻤﻘﺘﻀﻰ دﻓﺎﺘر اﻟﻨﻘﻝ اﻟدوﻟﻲ ﻟﺴﻨﺔ
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means:
(1) Any person who temporarily enters the : ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة ﻤﺎ ﻴﻠﻲ،اﻟﻌﺎﻟﻤﻴﺔ
territory of a country in ( أي ﺸﺨص ﻴدﺨﻝ إﻗﻠﻴم دوﻟﺔ ﻻ ﻴﻘﻴم ﻓﻴﻬـﺎ ﻋـﺎدة )ﻏﻴـر1)
which he or she does not normally reside (“non-
ﻤﻘﻴم( أو ﻴﻐﺎدر ﻫذا اﻹﻗﻠﻴم؛
resident”) or who
Traveller leaves that territory; and ( أي ﺸ ــﺨص ﻴﻐ ــﺎدر إﻗﻠ ــﻴم ﺒﻠ ــد ﻴﻘ ــﻴم ﻓﻴ ــﻪ ﻋ ــﺎدة )ﻤﻘ ــﻴم2)
(2) any person who leaves the territory of a .(ﻤﻐﺎدر( أو ﻴﻌود إﻟﻰ ﻫذا اﻹﻗﻠﻴم )ﻤﻘﻴم ﻋﺎﺌد ﻤﺴﺎﻓر
country in which he or she
normally resides (“departing resident”) or who . ﻤن اﺘﻔﺎﻗﻴﺔ ﻛﻴوﺘو اﻟﻤﻌدﻟﺔ1 اﻟﻔﺼﻝ،اﻨظر اﻟﻤﻠﺤق ي
returns to that
territory (“returning resident”).
Treasury Bills
Treasury Bills are a form of short-term ﺴـ ــﻨدات اﻟﺨ ازﻨـ ــﺔ ﻫـ ــﻲ أﺤـ ــد أﺸـ ــﻛﺎﻝ اﻻﻗﺘ ـ ـراض اﻟﺤﻛـ ــوﻤﻲ ﻗﺼـ ــﻴر ﺴﻨدات ﺨزاﻨﺔ
government borrowing. When the government is
a little short of funds temporarily they will make اﻷﺠــﻝ ،ﺤﻴــث ﺘﻘــوم اﻟﺤﻛوﻤــﺔ ﺒﺈﺼــدار ﺴــﻨدات ﺨ ازﻨــﺔ ﻋﻨــدﻤﺎ ﺘﺸـﺢ
a Treasury Bill issue. The size of the issue
depends on how much they need. The Bills are a اﻟﺴــﻴوﻟﺔ ﻟــدﻴﻬﺎ ﺒﺼــﻔﺔ ﻤؤﻗﺘــﺔ .وﻴﻌﺘﻤــد ﺤﺠــم اﻹﺼــدار ﻋﻠــﻰ اﻟﻘــدر
promise to pay (an IOU) and usually mature اﻟ ــﻼزم وﺘﻌﺘﺒ ــر اﻟﺴ ــﻨدات ﺘﻌﻬ ــدا ﺒﺎﻟ ــدﻓﻊ وﺘﺴ ــﺘﺤق ﻋ ــﺎدة ﺒﻌ ــد 91
after 91 days. They are offered to the money
ﻴوﻤﺎ ،وﺘطرح اﻟﺴﻨدات ﻓﻲ أﺴواق اﻟﻤﺎﻝ ﺒﻤﻨﺎﻗﺼﺔ أﺴﺒوﻋﻴﺔ.
markets by a weekly tender.
Agreement on the Trade-Related Aspects of اﺘﻔﺎﻗﻴﺔ ﺠواﻨب ﺤﻘوق اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ اﻟﻤرﺘﺒطﺔ ﺒﺎﻟﺘﺠﺎرة. اﺘﻔﺎﻗﻴﺔ ﺠواﻨب ﺤﻘوق
Intellectual Property Rights
TRIPS اﻨظر :ﺤﻘوق اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ اﻟﻤرﺘﺒطﺔ
See: Intellectual Property Rights. ﺒﺎﻟﺘﺠﺎرة.
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﺘﻌﻨــﻲ ﻋﺒــﺎرة
States of the Gulf the term “type of goods
Type of goods “means the description mentioned in the "ﻨوع اﻟﺒﻀﺎﻋﺔ" اﻟوﺼف اﻟﻤﺒﻴن ﻓﻲ ﻗﺎﺌﻤﺔ اﻟﺘﻌرﻓﺔ اﻟﺠﻤرﻛﻴﺔ. ﻨوع اﻟﺒﻀﺎﺌﻊ
customs tariff nomenclature.
U
The difference between the number of people in اﻟﻔرق ﺒﻴن ﻋدد اﻷﺸﺨﺎص ﻓﻲ اﻟﻘوة اﻟﻌﺎﻤﻠﺔ واﻷﺸـﺨﺎص اﻟﻌـﺎﻤﻠﻴن
the labour force and those working for pay.
ﻤﻘﺎﺒﻝ أﺠر أي ﻋـدم ﻤزاوﻟـﺔ اﻟوظﻴﻔـﺔ .وﻴﻤﺜـﻝ ﻤﻘﻴـﺎس اﻟﺒطﺎﻟـﺔ ﻋـدد
)Unemployment (U Joblessness. The measure of unemployment is اﻟﺒطﺎﻟﺔ
the number of jobless people who are available اﻷﺸﺨﺎص اﻟذﻴن ﻻ ﻴزاوﻟـون وظـﺎﺌف وﻴﺒﺤﺜـون ﻋـن اﻟﻌﻤـﻝ ﺒﺠدﻴـﺔ
for work and are actively seeking jobs.
وﻨﺸﺎط.
Unemployment The unemployment rate is unemployment as a ﻤﻌدﻝ اﻟﺒطﺎﻟﺔ ﻫو اﻟﺒطﺎﻟﺔ ﻛﻨﺴﺒﺔ ﻤﺌوﻴﺔ ﻤن ﻗوة اﻟﻌﻤﺎﻟﺔ. ﻤﻌدﻝ اﻟﺒطﺎﻟﺔ
)rate (u percentage of the labour force
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ ،ﺘﻌﻨــﻲ ﻋﺒــﺎرة
States of the Gulf the term “unit price at the
Unit price at the
greatest total quantity” means the unit price at "ﺴــﻌر اﻟوﺤــدة ﻋﻠــﻰ أﻛﺒــر ﻛﻤﻴــﺔ إﺠﻤﺎﻟﻴــﺔ" ﺴــﻌر اﻟوﺤــدة اﻟــذي ﺘﺒــﺎع ﺴﻌر اﻟوﺤدة ﻋﻠﻰ أﻛﺒر
greatest total
quantity
which certain goods are sold to unrelated ﺒﻪ ﺒﻌض اﻟﺒﻀـﺎﺌﻊ ﻷﺸـﺨﺎص ﻏﻴـر ذوي ﻋﻼﻗـﺔ ﻋﻨـد أوﻝ ﻤﺴـﺘوى ﻛﻤﻴﺔ إﺠﻤﺎﻟﻴﺔ
persons, at the first commercial level after
ﺘﺠﺎري ﺒﻌد اﻻﺴـﺘﻴراد ﻓـﻲ ﺤﺎﻟﺘﻬـﺎ ﻋﻨـد اﻻﺴـﺘﻴراد أو ﺒﻌـد اﻟﺘﺤﻀـﻴر
importation in its state when imported or after
further preparation or processing, if the importer أو اﻟﻤﻌﺎﻟﺠﺔ إذا طﻠب ﻤن اﻟﻤﺴﺘورد ذﻟك.
so requested.
Unitary tax See per-unit tax اﻨظر اﻟﻀرﻴﺒﺔ ﻋﻠﻰ اﻟوﺤدة ﻀرﻴﺒﺔ ﻋﻠﻰ اﻟوﺤدة
Unitary-elastic
When the percentage change in quantity ﻋﻨ ــدﻤﺎ ﻴﻌ ــﺎدﻝ ﺘﻐﻴ ــر اﻟﻨﺴ ــﺒﺔ اﻟﻤﺌوﻴ ــﺔ ﻓ ــﻲ اﻟﻛﻤﻴ ــﺔ اﻟﻤطﻠوﺒ ــﺔ ﺘﻐﻴ ــر
demanded is exactly equal to the percentage طﻠب ﻤوﺤد ﻤرن
Demand
change in market price. اﻟﻨﺴﺒﺔ اﻟﻤﺌوﻴﺔ ﻓﻲ ﺴﻌر اﻟﺴوق ﺘﻤﺎﻤﺎ.
A pair of goods where the quantity demand of زوج ﻤـ ـ ــن اﻟﺒﻀـ ـ ــﺎﻋﺔ ﻻ ﻴﺘـ ـ ــﺄﺜر ﻓﻴـ ـ ــﻪ طﻠـ ـ ــب ﻛﻤﻴـ ـ ــﺔ ﻤـ ـ ــن أﺤـ ـ ــدﻫﻤﺎ
Unrelated Goods one is unaffected by changes in the price of the اﻟﺒﻀﺎﺌﻊ ﻏﻴر ذات اﻟﻌﻼﻗﺔ
other. ﺒﺎﻟﺘﻐﻴﻴرات ﻓﻲ ﺴﻌر اﻷﺨرى.
Under the glossary of international customs وﻓﻘًﺎ ﻟﻤﺴرد ﻤﻨظﻤﺔ اﻟﺠﻤﺎرك اﻟﻌﺎﻟﻤﻴﺔ اﻟﺨﺎص ﺒﺎﻟﻌﺒﺎرات اﻟﺠﻤرﻛﻴﺔ
terms this term means Goods which require
rapid clearance as a matter of priority due to : اﻟﻌﺎﻟﻤﻴﺔ ،ﺘﻌﻨﻲ ﻫذﻩ اﻟﻌﺒﺎرة اﻟﺒﻀـﺎﺌﻊ اﻟﺘـﻲ ﺘﺘطﻠـب ﺘﺨﻠﻴﺼـﺎ ﺴـرﻴﻌﺎ
;- their nature ﻛﻤﺴﺄﻟﺔ أوﻟوﻴﺔ ﺒﺴﺒب:
Urgent
- their meeting a fully justified urgent need.
Consignments -طﺒﻴﻌﺔ ﻫذﻩ اﻟﺒﻀﺎﻋﺔ اﻟﺸﺤﻨﺎت اﻟﻌﺎﺠﻠﺔ
Note: Urgent consignments should be granted -ﺘﻠﺒﻴﺔ ﺤﺎﺠﺔ ﻤﻠﺤﺔ ﻤﺒررة.
priority and rapid clearance. ﻤﻼﺤظـ ــﺔ :ﻴﺠـ ــب أن ﺘﻌطـ ــﻰ اﻟﺸـ ــﺤﻨﺎت اﻟﻌﺎﺠﻠـ ــﺔ أوﻟوﻴـ ــﺔ وأن ﻴـ ــﺘم
اﻟﺘﺨﻠﻴص ﻋﻠﻴﻬﺎ ﺒﺴرﻋﺔ.
A measure of the satisfaction received from ﻤﻘﻴــﺎس اﻹﺸــﺒﺎع اﻟﻨﺎﺸــﺊ ﻋــن ﻨﺸــﺎط اﻗﺘﺼــﺎدي ﻤــن ﻨــوع ﻤــﺎ )ﻤﺜــﻝ
some type of economic activity (i.e.,
Utility اﺴﺘﻬﻼك اﻟﺒﻀﺎﺌﻊ واﻟﺨدﻤﺎت أو ﺒﻴﻊ ﺨدﻤﺎت اﻟﻌواﻤﻝ( اﻟﻤﻨﻔﻌﺔ
consumption of goods and services or the sale of
factor services).
V
Under the Common Customs Law for the Arab وﻓﻘ ـﺎً ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒﻴــﺔ ،ﺘﻌﻨــﻲ ﻋﺒــﺎرة
States of the Gulf the term “Valuation
Valuation
Agreement “means the Agreement on "اﺘﻔﺎﻗﻴﺔ اﻟﺘﻘﻴﻴم اﻟﺠﻤرﻛﻲ" اﺘﻔﺎﻗﻴـﺔ ﺘطﺒﻴـق اﻟﻤـﺎدة رﻗـم 7ﻤـن اﺘﻔﺎﻗﻴـﺔ اﺘﻔﺎﻗﻴﺔ اﻟﺘﻘﻴﻴم اﻟﺠﻤرﻛﻲ
Agreement
Implementation of Article VII of the GATT اﻟﺠﺎت .1994
1994.
Vendor
in relation to goods, means the seller in respect ﺘﻌﻨﻲ ﻫذﻩ اﻟﻛﻠﻤﺔ ﺒﺎﻟﻨﺴﺒﺔ ﻟﻠﺒﻀﺎﺌﻊ اﻟﺒﺎﺌﻊ ﻓﻲ ﺼﻔﻘﺔ ﻤﻌﻨﻴﺔ. اﻟﺒﺎﺌﻊ
of a relevant transaction
Exists when people have chosen not to work ﺘوﺠــد اﻟﺒطﺎﻟــﺔ اﻻﺨﺘﻴﺎرﻴــﺔ ﻋﻨــدﻤﺎ ﻴﺨﺘــﺎر اﻷﺸــﺨﺎص اﻟﺘﻘﺎﻋــد ﻋــن
because they do not feel that wages at the
existing equilibrium are high enough to justify اﻟﻌﻤﻝ ﻟﻌدم ﺸﻌورﻫم ﺒﺄن اﻷﺠور ﻓﻲ اﻟﺘـوازن اﻟﺤـﺎﻟﻲ ﻤرﺘﻔﻌـﺔ ﺒﻤـﺎ
them working. They may prefer instead to ﻴﻛﻔــﻲ ﻟﺘﺒرﻴــر ﻋﻤﻠﻬ ــم ،ورﺒﻤــﺎ ﻴﻔﻀــﻠون اﺴ ــﺘﻼم إﻋﺎﻨــﺎت ﺒــدﻻ ﻤ ــن
Voluntary receive benefits. Classical economists argued
ذﻟــك ،وﻴــرى اﻻﻗﺘﺼــﺎدﻴون اﻟﺘﻘﻠﻴــدﻴون أن أي ﺒطﺎﻟــﺔ ﺘﺴــﺘﻤر ﻋﻠــﻰ اﻟﺒطﺎﻟﺔ اﻻﺨﺘﻴﺎرﻴﺔ
unemployment that any unemployment remaining in the long-
term would be voluntary as the economy would اﻟﻤ ــدى اﻟطوﻴ ــﻝ ﺘﻛ ــون اﺨﺘﻴﺎرﻴ ــﺔ ﻤ ــﻊ ﻤﻴ ــﻝ اﻻﻗﺘﺼ ــﺎد ﺘﻠﻘﺎﺌﻴ ــﺎ إﻟ ــﻰ
automatically tend towards full-employment. اﻟﻌﻤﺎﻟـ ــﺔ اﻟﻛﺎﻤﻠـ ــﺔ ،وﻴﺒـ ــﻴن اﻟرﺴـ ــم اﻟﺒﻴـ ــﺎﻨﻲ اﻟﺘـ ــﺎﻟﻲ ﻤﺴـ ــﺘوى اﻟﺒطﺎﻟـ ــﺔ
The level of voluntary unemployment is shown
in the diagram below: اﻻﺨﺘﻴﺎرﻴﺔ:
W
A wage-price spiral can occur when workers ﺘﺤدث اﻟزﻴﺎدة اﻟﺘﺼﺎﻋدﻴﺔ ﻓـﻲ اﻷﺠـور ﻋﻨـد ﻤطﺎﻟﺒـﺔ اﻟﻌﻤـﺎﻝ ﺒزﻴـﺎدة
Wage-price spiral demand a pay rise above inflation. This will زﻴﺎدة ﺘﺼﺎﻋدﻴﺔ ﻓﻲ اﻷﺠر
increase the firm's costs and mean that they in ﻓــﻲ اﻷﺠــر ﺘﻔــوق اﻟﺘﻀــﺨم ،وﻫــذا ﻴزﻴــد ﻤــن ﺘﻛــﺎﻟﻴف اﻟﻤﻨﺸــﺄة اﻟﺘــﻲ
turn have to put their prices up further if they are ﺘﻀطر ﺒدورﻫﺎ إﻟﻰ رﻓـﻊ اﻷﺴـﻌﺎر أﻛﺜـر إذا أرادت اﻟﻤﺤﺎﻓظـﺔ ﻋﻠـﻰ
to maintain their profit margin. If prices increase
faster, then that will prompt workers to put in ٕواذا زادت اﻷﺴــﻌﺎر ﺒﻤﻌــدﻝ أﺴــرع ﻓــﺈن ذﻟــك،ﻫــﺎﻤش اﻟ ـرﺒﺢ ﻟــدﻴﻬﺎ
for a yet higher wage rise. If they are successful ٕوان ﻨﺠﺤ ـوا،ﻴــدﻓﻊ اﻟﻌﻤــﺎﻝ إﻟــﻰ اﻟﻤطﺎﻟﺒــﺔ ﺒزﻴــﺎدة أﻋﻠــﻰ ﻓــﻲ اﻷﺠــر
in this then the firm will have to put prices up
.......ﻓﻲ ذﻟك ﺘﻀطر اﻟﻤﻨﺸﺄة إﻟﻰ رﻓﻊ اﻷﺴﻌﺎر أﻛﺜر وﻫﻛذا
further still, and if they do this then.............
Wants
Preferences for goods and services over and .ﺘﻔﻀﻴﻝ ﺒﻀﺎﻋﺔ ﻋﻠﻰ ﺒﻀﺎﻋﺔ ﻟﺘﻠﺒﻴﺔ ﺤﺎﺠﺔ ﺒﺸرﻴﺔ ﺤﺎﺠﺎت
above human needs.
Under the Common Customs Law for the Arab ﺘﻌﻨــﻲ ﻤﻔــردة،وﻓﻘ ـًﺎ ﻟﻘــﺎﻨون اﻟﺠﻤــﺎرك اﻟﻤوﺤــد ﻟــدوﻝ اﻟﺨﻠــﻴﺞ اﻟﻌرﺒــﻲ
States of the Gulf the term “warehouse“ means
the place or facility wherein the goods are "ﻤﺴ ــﺘودع" اﻟﻤﻛ ــﺎن أو اﻟﻤرﻓ ــق اﻟ ــذي ﺘ ــودع ﻓﻴ ــﻪ اﻟﺒﻀ ــﺎﺌﻊ ﺘﺤ ــت
Warehouse ﻤﺴﺘودع
deposited under supervision of the إﺸ ـ ـراف اﻹدارة ﺒـ ــدون رﺴـ ــوم )ﻀ ـ ـراﺌب( ﺠﻤرﻛﻴـ ــﺔ وﻓﻘـ ــﺎ ﻟﻠﺸـ ــروط
Administration free of customs duties (taxes)
.اﻟﻤﻨﺼوص ﻋﻠﻴﻬﺎ ﻫﻨﺎ
according to the provisions herein.
The World Customs Organization () is an ﻤﻨظﻤ ــﺔ اﻟﺠﻤ ــﺎرك اﻟﻌﺎﻟﻤﻴ ــﺔ ﻫ ــﻲ ﺠﻬ ــﺔ ﺤﻛوﻤﻴ ــﺔ ﻤﺴ ــﺘﻘﻠﺔ ﻤﻬﻤﺘﻬ ــﺎ
independent intergovernmental body whose
mission is to enhance the effectiveness and ﻋﻀـوا ﻤـن169 وﺘﻀم،ﺘﻌزﻴز ﻓﻌﺎﻟﻴﺔ وﻛﻔﺎءة اﻹدارات اﻟﺠﻤرﻛﻴﺔ
efficiency of Customs administrations. With 169
Member Governments, it is the only
اﻟﺤﻛوﻤ ــﺎت وﺘﻌ ــد اﻟﺠﻬ ــﺔ اﻟوﺤﻴ ــدة ﻤ ــﺎ ﺒ ــﻴن اﻟﺤﻛوﻤ ــﺎت ﻓ ــﻲ اﻟﻌ ــﺎﻟم
intergovernmental worldwide organization
competent in Customs matters. It establishes,
maintains, supports and promotes international اﻟﻤﺨﺘﺼﺔ ﺒـﺎﻷﻤور اﻟﺠﻤرﻛﻴـﺔ وﺘﻘـوم ﺒوﻀـﻊ وﺘﺤـدﻴث ودﻋـم وﻨﺸـر
instruments for the harmonization and uniform
application of simplified and effective Customs اﻟوﺜ ـ ــﺎﺌق اﻟدوﻟﻴ ـ ــﺔ ﺒﻐ ـ ــرض ﺘﺤﻘﻴ ـ ــق اﻻﻨﺴ ـ ــﺠﺎم واﻟﺘطﺒﻴ ـ ــق اﻟﻤوﺤ ـ ــد
systems and procedures governing the
movement of commodities, people and ﻟﻸﻨظﻤـ ــﺔ واﻹﺠ ـ ـراءات اﻟﺠﻤرﻛﻴـ ــﺔ اﻟﻤﺒﺴـ ــطﺔ واﻟﻔﻌﺎﻟـ ــﺔ اﻟﺘـ ــﻲ ﺘﺤﻛـ ــم
conveyances across Customs frontiers.
ﺤرﻛﺔ اﻟﺴﻠﻊ واﻷﻓراد ووﺴﺎﺌﻝ اﻟﻨﻘﻝ ﻋﺒر اﻟﺤدود اﻟﺠﻤرﻛﻴﺔ
Their website is http://www.omd.org.
WD Wharfage Dues (Harbour dues) - Charges paid رﺴــوم اﻟرﺼــﻴف )رﺴــوم اﻟﻤرﻓــﺄ( – ﻫــﻲ رﺴــوم ﺘــدﻓﻊ ﻟﻬﻴﺌــﺔ اﻟﻤ ارﻓــﺊ رﺴوم اﻟﻤرﻓﺄ
to the Harbours Board or Port Authority .أو ﻫﻴﺌﺔ اﻟﻤواﻨﺊ اﻟﻤﺴؤوﻟﺔ ﻤﻘﺎﺒﻝ اﻟﺨدﻤﺎت اﻟﻤﻘدﻤﺔ ﻓﻲ اﻟﻤﻴﻨﺎء
responsible for port services.
The depreciation of the value of a thing as a اﻨﺨﻔ ــﺎض ﻗﻴﻤ ــﺔ ﺸ ــﻲء ﻨﺘﻴﺠ ــﺔ اﻻﺴ ــﺘﺨدام اﻟﻌ ــﺎدي ﻤﻘﺎﺒ ــﻝ اﻟﻀ ــرر
Wear And Tear result of ordinary usage as distinct from damage ﻤﺨﺼص اﻹﻫﻼك
resulting from negligence or accidental causes. .اﻟﻨﺎﺘﺞ ﻋن اﻹﻫﻤﺎﻝ أو ﻋن أﺴﺒﺎب طﺎرﺌﺔ
charge made for the use of a wharf for رﺴـ ــم ﻴـ ــﺘم ﺴـ ــدادﻩ ﻤﻘﺎﺒـ ــﻝ اﺴـ ــﺘﺨدام رﺼـ ــﻴف ﻹﻨ ـ ـزاﻝ اﻟﺒﻀـ ــﺎﺌﻊ أو
Wharfage embarking or disembarking goods رﺴم اﻟرﺼﻴف
.ﺘﺤﻤﻴﻠﻬﺎ
World Intellectual Property Organization. اﻟﻤﻨظﻤﺔ اﻟﻌﺎﻟﻤﻴﺔ ﻟﻠﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ
WIPR See: Intellectual Property Rights.
ﺤﻘوق اﻟﻤﻠﻛﻴﺔ اﻟﻔﻛرﻴﺔ:اﻨظر
WRO War Risks Only ﻤﺨﺎطر اﻟﺤرب ﻓﻘط
The World Trade Organization (WTO) is an ﻤﻨظﻤـﺔ اﻟﺘﺠـﺎرة اﻟﻌﺎﻟﻤﻴـﺔ ﻫـﻲ ﻤﻨظﻤـﺔ ﺘﻌﻨـﻰ ﺒﺘطﺒﻴـق ﻗواﻋـد اﻟﺘﺠــﺎرة
international organization dealing with the
global rules of trade between nations. Its main وﺘﺘﻤﺜــﻝ ﻤﻬﻤﺘﻬــﺎ اﻟرﺌﻴﺴــﻴﺔ ﻓــﻲ ﻀــﻤﺎن ﺘــدﻓق،اﻟﻌﺎﻟﻤﻴــﺔ ﺒــﻴن اﻷﻤــم
WTO function is to ensure that trade flows as .اﻟﺘﺠﺎرة ﺒﺴﻬوﻟﺔ وﺤرﻴﺔ ﻤﻨظﻤﺔ اﻟﺘﺠﺎرة اﻟﻌﺎﻟﻤﻴﺔ
smoothly, predictably and freely as possible.
http://www.wto.org :ﻤوﻗﻊ اﻟﻤﻨظﻤﺔ اﻹﻟﻛﺘروﻨﻲ ﻫو
Their website is http://www.wto.org.
Y
The ratio between the flow of returns (income, اﻟﻨﺴــﺒﺔ ﺒــﻴن ﺘــدﻓق اﻟﻌواﺌــد )اﻟــدﺨﻝ واﻹﻴـراد واﻷرﺒــﺎح( اﻟﻤﺘوﻟــدة ﻋــن
Yield revenue, profits) generated by an asset and the اﻟﻌﺎﺌد
purchase price of that asset. .أﺼﻝ ﻤن اﻷﺼوﻝ وﺒﻴن ﺴﻌر ﺸراء ﻫذا اﻷﺼﻝ