Syria's New Customs Law: Key Changes and the Fine-Waiver Deadline

Syria has completed the most extensive overhaul of its customs regime in two decades. In May 2026 President Ahmad al-Sharaa issued Presidential Decree No. 109 of 2026, enacting a new General Customs Law of 264 articles that replaces General Customs Law No. 38 of 2006 and Customs Police Law No. 37 of 2006 together with their amendments. Decree No. 110 of 2026, issued alongside it, adopted a harmonised customs tariff schedule that has applied to all imports since 1 June 2026. The new law places customs administration under the General Authority for Border Crossings and Customs, an independent body created in 2025 that reports directly to the Presidency, and extends its reach to Syria's land and maritime borders and territorial waters. It covers the full cycle of cross-border trade: customs duties and tariffs, goods clearance procedures, the operating framework for free zones, the rights and appointment of customs staff, and the fines applicable to smuggling. The text adopts the principles of simplification, publicity and transparency, moves towards electronic acceptance of cargo manifests, declarations and supporting documents, establishes a customs sciences academy to train staff, and gives customs officers wider enforcement powers to combat smuggling. A third instrument, Presidential Decree No. 117 of 2026 issued on 17 May 2026, gives traders a one-off chance to clear legacy liabilities. Customs violations under Articles 253 to 278 of the old Customs Law that were committed before 8 December 2024 are exempted from all fines, provided the customs duties, fees and taxes due are paid and the settlement is completed within six months of the decree's entry into force. Confiscated goods and vehicles may be released to their owners after settlement. Narcotics-related violations, cases with final court judgments before the decree, and violations already settled are excluded. With the decree in force since mid-May, the settlement window closes in mid-November 2026. For businesses, the practical changes are immediate: tariff classification and duty calculations must follow the harmonised schedule, customs documentation and clearance follow the new law's procedures, and free-zone operators work under a defined statutory framework. Companies with unresolved customs files from before December 2024 should review them now, because the fine waiver disappears once the six-month window ends and the new law's stronger enforcement provisions apply thereafter. Future Gate's Syria desk supports importers, exporters and free-zone investors with company registration, import and export licensing and the practical steps of clearing goods under the new customs framework. Contact us to review your customs exposure before the November deadline.