Jordanian Customs was established in 1923 (Act No. (22), 1959). In 1962, Act No. (1) was issued. The Temporary Act No. (16) was issued in 1983 followed by a new Customs Act (No. (20), 1998). This Act was later amended three times. The first amendment was made in accordance with the amending (Act No. (10), 1999), the second one was made in accordance with the amending (Act No. (16), 2000), and the third was made in accordance with (Act No. (27), 2000, the current …