Judicial principles and studies
Exclusion of Import Stamp Duties from the Concept of Court Fees
Decision reference: تمييز حقوق هيئة عامة رقم (٣١٢٧/٢٠٢٥)
Import stamp duties under Articles 10 and 13 are treated as general public financial dues payable on document formalization, not as court fees; therefore their deferment is not governed by Courts' Fees Regulation No. 43/2005.
Tax and banking
Judicial principles and studies
Updated: 10 September 2026
Editorial summary of a judicial principle or decision; consult the source below and do not treat the firm as the author of the decision.
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Import stamp duties under Articles 10 and 13 are treated as general public financial dues payable on document formalization, not as court fees; therefore their deferment is not governed by Courts' Fees Regulation No. 43/2005.
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Subject
This note examines whether duties charged under Articles 10 and 13 of the Import Stamp Duties Law qualify as court fees or as general public financial dues payable when a document is formalized.
Summary
Import stamp duties are treated as public financial entitlements tied to the state's public interest rather than as court fees. The deferment provision in the Courts' Fees Regulation No. 43/2005 applies only to court fees set out in that regulation and does not extend to import stamp duties. Article 10 of the Import Stamp Duties Law does not permit requesting deferment of these duties, as it requires payment upon document formalization and renders otherwise unacceptable.
Practical significance
Litigants cannot use the deferment mechanism in the Courts' Fees Regulation to postpone payment of import stamp duties. Such duties must be paid on document execution, including on employment contracts despite labor claims being exempt from court fees. This is an educational summary only and does not constitute judicial text or legal advice.
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Subject?
This note examines whether duties charged under Articles 10 and 13 of the Import Stamp Duties Law qualify as court fees or as general public financial dues payable when a document is formalized.
Summary?
Import stamp duties are treated as public financial entitlements tied to the state's public interest rather than as court fees. The deferment provision in the Courts' Fees Regulation No. 43/2005 applies only to court fees set out in that regulation and does not extend to import stamp duties. Article 10 of the Import Stamp Duties Law does not permit requesting deferment of these duties, as it requires payment upon document formalization and renders otherwise unacceptable.
Practical significance?
Litigants cannot use the deferment mechanism in the Courts' Fees Regulation to postpone payment of import stamp duties. Such duties must be paid on document execution, including on employment contracts despite labor claims being exempt from court fees. This is an educational summary only and does not constitute judicial text or legal advice.
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