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Research by Country/Region January 22, 2018  
JORDAN: CUSTOMS, TAXES, and DOCUMENTATION REQUIREMENTS: IT PRODUCTS and SERVICES IMPORTS

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A. Is this country a member of the Information Technology Agreement?

B. Customs documentation requirements for IT products

C. Software: duties and taxes, updates, licenses, electronically delivered

D. IT services: tax treatment and other regulations

E. Refurbished, used, or repaired computer equipment imports


A. IS THIS COUNTRY A MEMBER OF THE INFORMATION TECHNOLOGY AGREEMENT?
YES
Signatories to the Information Technology Agreement (ITA) have eliminated their import duties on a wide range of information technology products, including software and computer hardware. For more information on the ITA, and exact tariff elimination schedules of signatories, click here.
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B. CUSTOMS DOCUMENTATION REQUIREMENTS FOR IT PRODUCTS

What are the documentation requirements for the physical import of software? For other information technology products?
The required documentations are:
--Invoice
--Certificate of Origin
--Customs Declaration

Labeling requirements: Although the Jordan Institute of Standards and Metrology (JISM) does not have any standards specific to IT hardware and software products, JISM has a Labeling Standard applicable to all imports, including all IT products.

Note: software censorship is still in effect in Jordan, and some software (FPP, and shrink-wrapped) is opened and checked by the censorship office of the Ministry of Information.
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C. SOFTWARE: DUTIES and TAXES, UPDATES, LICENSES, ELECTRONICALLY DELIVERED

DUTIES AND TAXES ON SOFTWARE IMPORTS

Are duties assessed on the intellectual property of the software or on the medium on which is it presented?
Jordan has no import duties on software. Software is subject to sales tax (see below) and a fixed value inspection fee only.
    Are taxes assessed on the intellectual property of the software or on the medium on which is it presented?
    All software products are subject to 13% sales tax, which is applied to the sales invoice. Intellectual property is considered a service and is subject to 13% sales tax.

    Is customized software treated differently than packaged software?
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    IMPORTS OF SOFTWARE UPDATES

    What are the customs duties and tax implications for software sold with updates when the full sales price, including cost of updates, is shown on the original commercial invoice? Are duties and taxes paid on that amount? What happens when the updates are sent at a later date? Are duties/taxes applied again? If so, based on what value? How should information presented on the commercial invoice for the original and subsequent shipments to avoid paying duties/taxes more than once on a single sale?
    Sales tax of 13% is applied on the sales invoice. The best way to answer the sub-questions is to see everything paid as sales tax upon importing a product.
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    SOFTWARE LICENSES: CUSTOMS CLASSIFICATION, IMPORT DUTIES, TAXES, OTHER

    Are software licenses classified in Harmonized System 4907?
    No.

    Are import duties/taxes applied? If so, on what cost/price base are they levied?
    Software licenses are not subject to customs.

    Are withholding or other additional taxes applied on software licenses? If yes, how?
    N/A.

    If a U.S. license agreement is included in the packaging or is part of the installation/registration of shrink-wrapped software imported from the United States, would that agreement be binding on consumers in your market? If so, would U.S. or local laws pertain?
    As Jordan is enforcing its TRIPS-consistent Intellectual Property Law, license agreements are binding to Jordanian customers.
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    SOFTWARE DELIVERED OVER THE INTERNET/ELECTRONICALLY DELIVERED SOFTWARE

    Are taxes applied to software delivered to the end-user over the Internet? If so, on what value?
    All software and services are subject to sales tax regardless of the source (distributor, download, etc). However, the Government of Jordan does not have an efficient system to monitor and tax downloaded software whether or not intended for re-sale.

    Would the situation be different if this software were instead delivered to a distributor who has a license to produce (replicate) and sell the software?
    See answer above.

    What are the documentation requirements for the electronically delivered import of digitized products (i.e. software, movie downloads) over the Internet or other networks?
    Not applicable.

    Must an electronically delivered software import be accompanied by a physical shipment of the same product?
    No.
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    D. IT SERVICES: TAX TREATMENT AND OTHER REGULATIONS

    Are services (i.e. training, set-up, etc) relating to the sale of software taxed? If so, at what rate and based on what value?
    Services are subject to 13% sales tax. The value is based on the amount billed to the customer.

    Are U.S. IT solution providers permitted to send personnel into the country to set up hardware/software-related systems?
    Yes.

    Are special visa, work permits, and/or professional certification by an accredited body required?
    An invitation letter may be needed to obtain a visa. Certain limitations may apply on certain nationalities (regardless of the company they work with).
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    E. REFURBISHED, USED, OR REPAIRED COMPUTER EQUIPMENT IMPORTS

    1. REFURBISHED COMPUTER EQUIPMENT
    Is the import of refurbished computer hardware, parts, and accessories (including toner cartridges) permitted? What are the documentation and labeling requirements?
    Yes it is permitted to import refurbished and used computers if an import license is available.

    The Ministry of Industry and Trade has the following relevant requirements for importation of used and refurbished electrical equipment:
    1. The equipment must comply with approved Jordanian and International standards.
    2. The equipment must be ready for immediate use without any further modification and be compatible with Jordan's 220-volt electric grid without the use of transformers.
    3. Imported shipments should include new spare parts at a value of 15% of the total shipment.
    4. A certificate either by the manufacturer or the authorized dealer at the country of export must accompany the shipment that states that the equipment is not more than three years old. This certificate must be legalized by the exporting country's chamber of industry or trade, the Jordanian Embassy or Consulate and the exporting country's Ministry of Foreign Affairs.
    5. 1 piece per kind of equipment accompanying passengers for personal use are exempt from these requirements.

    What value should be shown on the invoice?

    How are duties and taxes assessed?
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    2. USED COMPUTER EQUIPMENT
    Is the import of used computer hardware, parts, and accessories (including toner cartridges) permitted?
    Same as for refurbished equipment. See answers above.
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    3. REPAIRED COMPUTER EQUIPMENT
    Are duties and taxes assessed on the re-import of repaired computer equipment?
    Taxes will be paid on the added value.

    How should the commercial invoice appear?
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    RESPONSE INFORMATION

    This response was prepared by the U.S. Department of State/Economic Section in Amman, Jordan, in March 2003. For further clarification please contact:
    Ian Campbell
    Economic Section
    U.S. Embassy, Jordan
    campbellip2@state.gov

    Special Notes: The above information is intended to serve only as unofficial guidance. In seeking to obtain government rulings in specific cases, it will often be necessary to refer to special laws, separate regulations and announcements, and case-by-case decisions by the government. Beyond the general guidelines shown above, legal counsel should be retained at an early stage of consummation of a major procurement contract, and before entering into any legal commitments.

    Sources: Jordan Computer Society, Information Technology Association - Jordan (INTAJ), and Jordan Institute of Standards and Metrology (JISM).

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