Document Type : Scientific Research
Author
, PhD Student of Private Law, Tehran University
Abstract
The customs administration as a governmental organization that plays role in importation and exportation, is determinative not only in the economy of the country but also in social, cultural and political aspects. Besides governmental functions, this organization may fulfill, by some of its organs such as warehouse - other functions. The customs organization’s warehouse allocates a large number of articles to itself, and may be the most significant organ of the customs. The difference between these two kinds of functions and their aims require different bases of liability which is mostly neglected in doctrine. On the other hand, sometimes the customs play the role of the warehouse which makes the case more complicated. It seems that where the customs is fulfilling a governmental function, its liability would be based on article 11 of civil liability code. However, warehouses and the customs itself when carrying on other functions except governmental ones, would seem to be liable unless it is proved that no fault or negligence has been occurred. Accordingly, in the articls introduction the definition of custom and warehouse and
their responsibilities are introduced. In the disscusion by comparing the custom’s rules, the liability of the above mentioned organizations is discussed.
Keywords
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