The Palestinian customs officials will be responsible for the handling of the customs procedure including the inspection and collection of due taxes.

In case of disagreement on the clearance of any shipment according to this Article, the shipment will be delayed for inspection for a maximum period of 48 hours during which a joint sub - committee will resolve the issue on the basis of the relevant provisions of this Article. The shipment will be released only upon the sub - committee's decision.

2. Passengers customs lane
   
   

Each side will administer its own passengers customs procedures, including inspection and tax collection. The inspection and collection of taxes due in the Palestinian customs lane will be conducted by customs officials of the Palestinian Authority.

Israeli customs officials will be invisibly present in the Palestinian customs lane and entitled to request inspection of goods and collection of taxes when due. In the case of suspicion, the inspection will be carried out by the Palestinian official in a separate room in the presence of the Israeli customs official.

15.           The clearance of revenues from all import taxes and levies, between Israel and the Palestinian Authority, will be based on the principle of the place of final destination. In addition, these tax revenues will be allocated to the Palestinian Authority even if the importation was carried out by Israeli importers when the final destination explicitly stated in the import documentation is a corporation registered by the Palestinian Authority and conducting business activity in the Areas. This revenue clearance will be effected within six working days from the day of collection of the said taxes and levies.
    
    
16.           The Joint Economic Committee or a sub-committee established by it for the purposes of this Article will deal inter alia with the following:
    
    
1.           Palestinian proposals for addition of items to Lists Al, A2 and B. Proposals for changes in rates and in import procedures, classification, standards and licensing requirements for all other imports;
   
   
2.           Estimate the Palestinian market needs, as mentioned in para 3 above;
   
   
3.           Receive notifications of changes and conduct consultations, as mentioned in para 6 above;
   
   
4.           Agree upon the rules of origin as mentioned in para 8 above, and review their implementation;
   
   
5.           Coordinate the exchange of information relevant to licensing matters as mentioned in para 9 above;
   
   
6.           Discuss and review any other matters concerning the implementation of this Article and resolve problems arising therefrom.
   
   

17.           The Palestinian Authority will have the right to exempt the Palestinian returnees who will be granted permanent residency in the Areas from import taxes on

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