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‫دليل‬‫كامل‬‫عن‬‫اجراءات‬‫عملية‬
‫التخليص‬‫الجمركى‬
Hakeem Group
‫ِؤسسح‬ ٓ‫ػ‬ ‫ػثاسج‬ ٝ٘ ‫ِرؼذدج‬ ‫أظّح‬ ِٓ ٗ‫ت‬ ‫ذرّ١ض‬ ‫تّا‬ ‫اٌدّاسن‬ ‫ِصٍسح‬ ‫ذؼذ‬
َ‫اٌم١ا‬ ‫ػٕذ‬ ‫ٌزٌه‬ ٌُ‫اٌؼا‬ ٜٛ‫ِسر‬ ٍٝ‫ػ‬ ٗ‫ت‬ ًّ‫ذؼ‬ ٜ‫اٌز‬ َ‫إٌظا‬ ٝ‫ف‬ ٗ‫ذرشات‬
‫سٛاء‬ ‫إٌّرداخ‬ ِٓ ‫ٔٛع‬ ٜ‫ا‬ ‫تاسر١شاد‬‫اسر١شاد‬‫س١شاِ١ه‬ِٓ ‫ِفشٚشاخ‬ ٚ‫ا‬
‫ِؤسساخ‬ ‫تٙا‬ ًّ‫ذؼ‬ ٝ‫اٌر‬ ٓ١ٔ‫تاٌمٛا‬ ‫إٌّرداخ‬ ‫ذٍه‬ ‫ذّش‬ ْ‫ا‬ ‫٠دة‬ ٗٔ‫فا‬ ٓ١‫اٌص‬
‫دٚي‬ ِٓ ‫اٌؼذ٠ذ‬ ٝ‫ف‬ ‫تٙا‬ ًِ‫ذرؼا‬ ٝ‫اٌر‬ ٓ١ٔ‫اٌمٛا‬ ٗ‫ٚذرشات‬ ٌُ‫اٌؼا‬ ‫زٛي‬ ‫اٌدّاسن‬
‫االساط‬ ٝ‫ف‬ ٝ‫ٚاٌر‬ ‫اٌؼاٌّ١ح‬ ‫اٌرداسج‬ ‫ِٕظّح‬ ْٛ‫٠رثؼ‬ ‫خّ١ؼا‬ ُٙٔ‫ال‬ ‫ٚرٌه‬ ٌُ‫اٌؼا‬
‫اال‬ ‫خّ١غ‬ ُ١‫ٚذٕظ‬ ‫ترٛز١ذ‬ َٛ‫ذم‬ ْ‫ا‬ ‫ِّٙرٙا‬‫ػٍّ١اخ‬ ‫ذٛزذ‬ ْ‫ٚا‬ ‫اٌرداس٠ح‬ ‫ٔظّح‬
‫ٚازذ‬ ‫ِّٕٚٙح‬ ُ‫ِٕظ‬ ً‫ٚتشى‬ ٖ‫ٚازذ‬ ‫لثح‬ ‫ذسد‬ ‫ٚاٌرصذ٠ش‬ ‫االسر١شاد‬
ٝ‫اٌدّشو‬ ‫اٌرخٍ١ص‬ ‫ػٍّ١ح‬…‫٘ٝ؟‬ ‫ِا‬!
–ٗ‫اٌّشاخؼ‬ ‫االساط‬ ٝ‫ف‬ ‫ِّٙرٙا‬ ٝ٘ ٝ‫اٌدّشو‬ ‫اٌرخٍ١ص‬ ‫ػٍّ١ح‬
ٚ‫ا‬ ‫اٌرداسج‬ ‫تغشض‬ ‫تٍذ‬ ٜ‫ا‬ ٌٝ‫ا‬ ‫ادخاٌٙا‬ ‫٠ره‬ ٝ‫اٌر‬ ‫إٌّرداخ‬ ‫خّ١غ‬ ٍٝ‫ػ‬ ‫ٚاٌّشالثح‬
ٓ‫ػ‬ ‫اٌالصِح‬ ‫ٚاٌث١أاخ‬ ‫اٌّؼٍِٛاخ‬ ‫ذٍه‬ ‫ذٛث١ك‬ ُ‫ٚ٠ر‬ ٝ‫اٌشخص‬ َ‫االسرخذا‬ ٝ‫زر‬
ً٘ٚ ‫اٌشسٕح‬ ‫ِٚٛاصفاخ‬ ‫ٚاٌث١غ‬ ‫اٌششاء‬ ‫ػمٛد‬ ‫ِشاخؼح‬ ٚ ٕٗ‫شس‬ ً‫و‬‫ِغ‬ ‫ذرٛافك‬
‫إٌّرح‬ ‫ٔٛع‬ ‫زسة‬ ٌُ‫اٌؼا‬ ‫زٛي‬ ‫اذثاػٙا‬ ُ‫٠ر‬ ٝ‫اٌر‬ ‫ٚاٌّٛاصفاخ‬ ‫اٌؼاٌّ١ح‬ ‫اٌّؼا٠١ش‬
ٖ‫اسر١شاد‬ ُ‫٠ر‬ ٜ‫اٌز‬
ٍّٗ‫ػ‬ ٍٝ‫ػ‬ ٝ‫اٌدّشو‬ ‫تاٌرخٍ١ط‬ ‫اٌّرؼٍمح‬ ‫اٌّؼاِالخ‬ ‫أٙاء‬ ‫ػٕذ‬ ‫اٌثؼط‬ ‫٠ؼرّذ‬
ِٓ ‫٠طٍثٙا‬ ٝ‫اٌر‬ ‫ٚاالٚساق‬ ‫اٌّسرٕذاخ‬ ‫ػمٛد‬ ‫أٙاء‬ ٝ‫ف‬ ‫خثشج‬ ٌٗٚ ‫وّسرٛسد‬
ِٓ ‫اٌشسٕح‬ ‫ٌرخٍ١ص‬ ‫اٌّصٕغ‬‫اصذاس‬ ُ‫ٚ٠ر‬ ‫اٌرداس٠ح‬ ‫اٌشسٕح‬ ‫فاذٛسج‬ ‫خالي‬‫ٚسلح‬
‫ِا‬ ‫اسرخشاذ‬ ُ‫٠ر‬ ‫وّا‬ ‫إٌّشأ‬ ‫اٌثٍذ‬ ‫شٙادج‬ ٍٝ‫ػ‬ ‫اٌرؼشف‬ ٚ ‫اٌؼثٛج‬ ً‫ٌى‬ ْ‫ت١ا‬
‫ٌٍّٛاد‬ ‫صس١ح‬ ‫شٙاداخ‬ ً‫ِث‬ ‫شٙاداخ‬ ٍٝ‫ػ‬ ‫االغالع‬ ٚ ٓ‫اٌشس‬ ‫تثٌٛ١صح‬ ‫٠ؼشف‬
ِٓ ‫ذرطٍة‬ ٝ‫ٚاٌر‬ ‫خٛدج‬ ‫ٚشٙادج‬ ,‫اٌغزائ١ح‬ٝ‫اٌر‬ ‫اٌسٍغ‬ ً‫اخ‬ ِٓ ‫اٌذٚي‬ ‫تؼط‬
‫اسر١شاد٘ا‬ ُ‫٠ر‬ٌٟ‫زٛا‬ ‫اٌّسرٕذاخ‬ ٚ ‫االٚساق‬ ‫ذٍه‬ ‫ذاخز‬ ‫اٌغاٌة‬ ٝ‫ف‬ ٚ ٓ١‫اٌص‬ ِٓ
‫ٚصاسج‬ ً‫ِث‬ ‫اٌؼشض‬ ‫ٌدٙاخ‬ ‫خاظؼح‬ ‫اٌسٍؼح‬ ‫وأد‬ ‫زاٌح‬ ٟ‫ف‬ ًّ‫ػ‬ َ‫ا٠ا‬ ‫خّسح‬
‫اٌضساػح‬ ‫ٚصاسج‬ ٚ‫ا‬ ‫االذصاالخ‬.
‫اجراءات‬‫عملية‬‫التخليص‬‫الجمركى‬
ٓ١‫اٌص‬ ِٓ ‫ٚإٌّرداخ‬ ‫اٌثعائغ‬ ‫تاسر١شاد‬ ِْٛٛ‫٠م‬ ٓ٠‫اٌز‬ ‫االػّاي‬ ‫سخاي‬ ِٓ ‫اٌؼذ٠ذ‬
‫غ١ش٘ا‬ َٚٛ‫٠م‬ ْ‫ا‬ ‫٠ش٠ذ‬ ٝ‫اٌر‬ ‫إٌّرداخ‬ ‫تاسر١شاد‬ ‫٠مِٛا‬ ‫فؼٕذِا‬ ٜ‫االخش‬ ‫اٌثالد‬ ِٓ
ٝ‫فراذ‬ ‫اٌّثاي‬ ً١‫سث‬ ٍٝ‫ػ‬ ٖ‫خذ‬ ‫ِ١ٕاء‬ ‫غش٠ك‬ ٓ‫ػ‬ ٖ‫خذ‬ ٝ‫ف‬ ‫ٌٙا‬ ‫تاٌرسٛ٠ك‬
‫ٌّا‬ ‫اٌفشد‬ ‫تٙزا‬ ‫ٕٔصر‬ ْ‫ا‬ ‫ٕ٘ا‬ ٌُّٙ‫ا‬ ِٓٚ ,ٖ‫خذ‬ ٝ‫خّشو‬ ‫ِخٍص‬ ٌٝ‫ا‬ ٗ‫اٌساخ‬
ٍّ‫ػ‬ ‫٠دؼٍٕا‬ ‫ِّا‬ ٗ١ٍ‫ػ‬ ‫ذطشأ‬ ‫لذ‬ ‫ِشىٍح‬ ٞ‫ا‬ ً‫ٌس‬ ٍٗ٘‫ذؤ‬ ٝ‫اٌر‬ ‫اٌخثشج‬ ِٓ ٗ٠‫ٌذ‬‫١ح‬
ْ‫ال‬ ‫تاالسظ١اخ‬ ّٟ‫٠س‬ ‫ِا‬ ‫تازرساب‬ ‫اٌٛصٛي‬ ‫ِ١ٕاء‬ َٛ‫ال٠م‬ ٟ‫زر‬ ‫االٚساق‬ ‫أٙاء‬
‫اٌشتر‬ ِٓ ‫وث١شا‬ ًٍ‫٠م‬ ‫لذ‬ ‫رٌه‬
ٝ‫اٌدّشو‬ ‫اٌرخٍ١ص‬ ‫خطٛاخ‬
1-َٛ‫ذم‬ ‫سٛف‬ ٝ‫اٌر‬ ‫اٌثٍذ‬ ‫ِ١ٕاء‬ ٌٝ‫ا‬ ‫اٌساٚ٠اخ‬ ‫ٔالٍح‬ ً‫ذص‬ ‫ػٕذِا‬
‫خذج‬ ‫ِ١ٕاء‬ ‫اٌّثاي‬ ً١‫سث‬ ٍٝ‫ػ‬ ٗ١ٌ‫ا‬ ‫تاالسر١شاد‬‫اٌشسٕح‬ ‫ذفش٠غ‬ ْ‫فا‬
ٍٝ‫ػ‬ ‫٠سرغشق‬‫سص١ف‬ ٍٝ‫ػ‬ ‫اٌشسٕح‬ ‫ذفش٠غ‬ ً‫اخ‬ ِٓ ْ‫٠ِٛا‬ ً‫االل‬
‫اٌّ١ٕاء‬
2-‫ٚصٍد‬ ٝ‫اٌر‬ ‫اٌشسٕح‬ ٟ‫اٌّالز‬ ً١‫اٌٛو‬ ُ١ٍ‫ذس‬ ْ‫إر‬ ‫سسة‬ ُ‫٠ر‬
3-ُ‫٠ر‬ ٝ‫ٚاٌر‬ ٕٗ‫ٌٍشس‬ ‫اٌدّشو١ح‬ ‫اٌم١ّح‬ ‫إلشاس‬ ُ‫تاس‬ ‫ِؼشٚف‬ ‫ّٔٛرج‬ ُ٠‫ذمذ‬
َ‫ذمذ‬ ٝ‫اٌر‬ ‫ٌٍفٛاذ١ش‬ ‫ذثؼا‬ ‫زساتٙا‬
4-‫ٌٍى‬ ‫ِٕاد٠ة‬ ‫تاسساي‬ ‫تاٌدّاسن‬ ‫اٌسٍطاخ‬ َٛ‫ذم‬‫ٚارا‬ ‫اٌسٍؼح‬ ٍٟ‫ػ‬ ‫شف‬
‫اٌؼاٌّ١ح‬ ‫ٚاٌّٛاصفاخ‬ ‫اٌّؼا٠١ش‬ ‫ذٕاسة‬ ‫وأد‬ ‫ِا‬
5-ً‫لث‬ ِٓ ‫ػٍ١ٙا‬ ٗ‫اٌّٛافم‬ ُ‫٠ر‬ ْ‫ا‬ ٌٝ‫ا‬ ‫اٌشسٕح‬ ‫ذسراج‬ ‫اٌساالخ‬ ‫تؼط‬ ٝ‫ف‬
‫خضء‬ ‫تأخز‬ ‫اٌدّاسن‬ ِٓ ‫إٌّذٚب‬ َٛ‫٠م‬ ‫ز١ث‬ ‫اٌّخرصح‬ ‫اٌدٙاخ‬ ‫تؼط‬
‫اٌؼشض‬ ‫ٌدٙح‬ ‫ٚإسساٌٙا‬ ‫وؼ١ٕح‬ ٗ‫اٌثعاػ‬ ِٓ.
6-٠‫اٌعش‬ ‫تذفغ‬ ‫اٌّخٍص‬ َٛ‫٠م‬‫ٚخذخ‬ ْ‫إ‬ ‫اٌؼشض‬ ‫ِٚصاس٠ف‬ ‫اٌدّشو١ح‬ ‫ثح‬.
7-‫إٌٙائ١ح‬ ٖٛ‫اٌخط‬ً‫ٌٍٕم‬ ‫ششوح‬ ‫ِغ‬ ‫تاٌرؼالذ‬ ‫اٌّخٍص‬ َٛ‫٠م‬ ْ‫ا‬ ‫ٕ٘ا‬
ِٓ ‫ذخشج‬ ُ‫ث‬ ‫اٌىشف‬ ‫اخٙضج‬ ‫ػثش‬ ‫ذّش‬ ُ‫ث‬ ‫اٌشسٕح‬ ًّ‫ذس‬ ُ‫ث‬ ٍٟ‫اٌذاخ‬
‫اٌّ١ٕاء‬.
‫ٌذ٠ٕا‬ ‫ِا‬ ‫٘زا‬ٝ٘ ‫ِٚا‬ ٟ‫اٌدّشو‬ ‫اٌرخٍ١ص‬ ‫ػٍّ١ح‬ ‫ذس١ش‬ ‫و١ف١ح‬ ٓ‫ػ‬ ‫تئخرصاس‬
ٙ‫غٍث‬ ُ‫٠ر‬ ٝ‫اٌر‬ ‫اٌّسرٕذاخ‬‫تاسر١شاد‬ َٛ‫ذم‬ ْ‫ا‬ ‫ذش٠ذ‬ ‫وٕد‬ ‫فسٛاء‬ ‫رٌه‬ ً‫اخ‬ ِٓ ‫ا‬
ٚ‫ا‬ ‫غزائ١ح‬ ‫ِٛاد‬‫اسر١شاد‬‫س١شاِ١ه‬ٝ‫ف‬ٓ١‫اٌص‬‫وافح‬ ‫تدّغ‬ َٛ‫ذم‬ ْ‫ا‬ ‫ف١دة‬
ُ‫ٌذ٠ى‬ ‫وأد‬ ‫ٚإرا‬ ,‫اٌثالد‬ ٌٝ‫ا‬ ‫إٌّرح‬ ‫٘زا‬ ‫ادخاي‬ ً‫اخ‬ ِٓ َ‫ذسرٍض‬ ٝ‫اٌر‬ ‫االٚساق‬
‫سخاء‬ ‫اإلسرفساساخ‬ ِٓ ‫اٌّض٠ذ‬ٝٔٚ‫االٌىرش‬ ‫ِٛلؼٕا‬ ‫خالي‬ ِٓ ‫ِؼٕا‬ ً‫اٌرٛاص‬

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دليل كامل عن اجراءات عملية التخليص الجمركى

  • 2. ‫ِؤسسح‬ ٓ‫ػ‬ ‫ػثاسج‬ ٝ٘ ‫ِرؼذدج‬ ‫أظّح‬ ِٓ ٗ‫ت‬ ‫ذرّ١ض‬ ‫تّا‬ ‫اٌدّاسن‬ ‫ِصٍسح‬ ‫ذؼذ‬ َ‫اٌم١ا‬ ‫ػٕذ‬ ‫ٌزٌه‬ ٌُ‫اٌؼا‬ ٜٛ‫ِسر‬ ٍٝ‫ػ‬ ٗ‫ت‬ ًّ‫ذؼ‬ ٜ‫اٌز‬ َ‫إٌظا‬ ٝ‫ف‬ ٗ‫ذرشات‬ ‫سٛاء‬ ‫إٌّرداخ‬ ِٓ ‫ٔٛع‬ ٜ‫ا‬ ‫تاسر١شاد‬‫اسر١شاد‬‫س١شاِ١ه‬ِٓ ‫ِفشٚشاخ‬ ٚ‫ا‬ ‫ِؤسساخ‬ ‫تٙا‬ ًّ‫ذؼ‬ ٝ‫اٌر‬ ٓ١ٔ‫تاٌمٛا‬ ‫إٌّرداخ‬ ‫ذٍه‬ ‫ذّش‬ ْ‫ا‬ ‫٠دة‬ ٗٔ‫فا‬ ٓ١‫اٌص‬ ‫دٚي‬ ِٓ ‫اٌؼذ٠ذ‬ ٝ‫ف‬ ‫تٙا‬ ًِ‫ذرؼا‬ ٝ‫اٌر‬ ٓ١ٔ‫اٌمٛا‬ ٗ‫ٚذرشات‬ ٌُ‫اٌؼا‬ ‫زٛي‬ ‫اٌدّاسن‬
  • 3. ‫االساط‬ ٝ‫ف‬ ٝ‫ٚاٌر‬ ‫اٌؼاٌّ١ح‬ ‫اٌرداسج‬ ‫ِٕظّح‬ ْٛ‫٠رثؼ‬ ‫خّ١ؼا‬ ُٙٔ‫ال‬ ‫ٚرٌه‬ ٌُ‫اٌؼا‬ ‫اال‬ ‫خّ١غ‬ ُ١‫ٚذٕظ‬ ‫ترٛز١ذ‬ َٛ‫ذم‬ ْ‫ا‬ ‫ِّٙرٙا‬‫ػٍّ١اخ‬ ‫ذٛزذ‬ ْ‫ٚا‬ ‫اٌرداس٠ح‬ ‫ٔظّح‬ ‫ٚازذ‬ ‫ِّٕٚٙح‬ ُ‫ِٕظ‬ ً‫ٚتشى‬ ٖ‫ٚازذ‬ ‫لثح‬ ‫ذسد‬ ‫ٚاٌرصذ٠ش‬ ‫االسر١شاد‬ ٝ‫اٌدّشو‬ ‫اٌرخٍ١ص‬ ‫ػٍّ١ح‬…‫٘ٝ؟‬ ‫ِا‬! –ٗ‫اٌّشاخؼ‬ ‫االساط‬ ٝ‫ف‬ ‫ِّٙرٙا‬ ٝ٘ ٝ‫اٌدّشو‬ ‫اٌرخٍ١ص‬ ‫ػٍّ١ح‬ ٚ‫ا‬ ‫اٌرداسج‬ ‫تغشض‬ ‫تٍذ‬ ٜ‫ا‬ ٌٝ‫ا‬ ‫ادخاٌٙا‬ ‫٠ره‬ ٝ‫اٌر‬ ‫إٌّرداخ‬ ‫خّ١غ‬ ٍٝ‫ػ‬ ‫ٚاٌّشالثح‬ ٓ‫ػ‬ ‫اٌالصِح‬ ‫ٚاٌث١أاخ‬ ‫اٌّؼٍِٛاخ‬ ‫ذٍه‬ ‫ذٛث١ك‬ ُ‫ٚ٠ر‬ ٝ‫اٌشخص‬ َ‫االسرخذا‬ ٝ‫زر‬ ً٘ٚ ‫اٌشسٕح‬ ‫ِٚٛاصفاخ‬ ‫ٚاٌث١غ‬ ‫اٌششاء‬ ‫ػمٛد‬ ‫ِشاخؼح‬ ٚ ٕٗ‫شس‬ ً‫و‬‫ِغ‬ ‫ذرٛافك‬ ‫إٌّرح‬ ‫ٔٛع‬ ‫زسة‬ ٌُ‫اٌؼا‬ ‫زٛي‬ ‫اذثاػٙا‬ ُ‫٠ر‬ ٝ‫اٌر‬ ‫ٚاٌّٛاصفاخ‬ ‫اٌؼاٌّ١ح‬ ‫اٌّؼا٠١ش‬ ٖ‫اسر١شاد‬ ُ‫٠ر‬ ٜ‫اٌز‬ ٍّٗ‫ػ‬ ٍٝ‫ػ‬ ٝ‫اٌدّشو‬ ‫تاٌرخٍ١ط‬ ‫اٌّرؼٍمح‬ ‫اٌّؼاِالخ‬ ‫أٙاء‬ ‫ػٕذ‬ ‫اٌثؼط‬ ‫٠ؼرّذ‬ ِٓ ‫٠طٍثٙا‬ ٝ‫اٌر‬ ‫ٚاالٚساق‬ ‫اٌّسرٕذاخ‬ ‫ػمٛد‬ ‫أٙاء‬ ٝ‫ف‬ ‫خثشج‬ ٌٗٚ ‫وّسرٛسد‬ ِٓ ‫اٌشسٕح‬ ‫ٌرخٍ١ص‬ ‫اٌّصٕغ‬‫اصذاس‬ ُ‫ٚ٠ر‬ ‫اٌرداس٠ح‬ ‫اٌشسٕح‬ ‫فاذٛسج‬ ‫خالي‬‫ٚسلح‬ ‫ِا‬ ‫اسرخشاذ‬ ُ‫٠ر‬ ‫وّا‬ ‫إٌّشأ‬ ‫اٌثٍذ‬ ‫شٙادج‬ ٍٝ‫ػ‬ ‫اٌرؼشف‬ ٚ ‫اٌؼثٛج‬ ً‫ٌى‬ ْ‫ت١ا‬ ‫ٌٍّٛاد‬ ‫صس١ح‬ ‫شٙاداخ‬ ً‫ِث‬ ‫شٙاداخ‬ ٍٝ‫ػ‬ ‫االغالع‬ ٚ ٓ‫اٌشس‬ ‫تثٌٛ١صح‬ ‫٠ؼشف‬ ِٓ ‫ذرطٍة‬ ٝ‫ٚاٌر‬ ‫خٛدج‬ ‫ٚشٙادج‬ ,‫اٌغزائ١ح‬ٝ‫اٌر‬ ‫اٌسٍغ‬ ً‫اخ‬ ِٓ ‫اٌذٚي‬ ‫تؼط‬ ‫اسر١شاد٘ا‬ ُ‫٠ر‬ٌٟ‫زٛا‬ ‫اٌّسرٕذاخ‬ ٚ ‫االٚساق‬ ‫ذٍه‬ ‫ذاخز‬ ‫اٌغاٌة‬ ٝ‫ف‬ ٚ ٓ١‫اٌص‬ ِٓ ‫ٚصاسج‬ ً‫ِث‬ ‫اٌؼشض‬ ‫ٌدٙاخ‬ ‫خاظؼح‬ ‫اٌسٍؼح‬ ‫وأد‬ ‫زاٌح‬ ٟ‫ف‬ ًّ‫ػ‬ َ‫ا٠ا‬ ‫خّسح‬ ‫اٌضساػح‬ ‫ٚصاسج‬ ٚ‫ا‬ ‫االذصاالخ‬.
  • 4. ‫اجراءات‬‫عملية‬‫التخليص‬‫الجمركى‬ ٓ١‫اٌص‬ ِٓ ‫ٚإٌّرداخ‬ ‫اٌثعائغ‬ ‫تاسر١شاد‬ ِْٛٛ‫٠م‬ ٓ٠‫اٌز‬ ‫االػّاي‬ ‫سخاي‬ ِٓ ‫اٌؼذ٠ذ‬ ‫غ١ش٘ا‬ َٚٛ‫٠م‬ ْ‫ا‬ ‫٠ش٠ذ‬ ٝ‫اٌر‬ ‫إٌّرداخ‬ ‫تاسر١شاد‬ ‫٠مِٛا‬ ‫فؼٕذِا‬ ٜ‫االخش‬ ‫اٌثالد‬ ِٓ ٝ‫فراذ‬ ‫اٌّثاي‬ ً١‫سث‬ ٍٝ‫ػ‬ ٖ‫خذ‬ ‫ِ١ٕاء‬ ‫غش٠ك‬ ٓ‫ػ‬ ٖ‫خذ‬ ٝ‫ف‬ ‫ٌٙا‬ ‫تاٌرسٛ٠ك‬ ‫ٌّا‬ ‫اٌفشد‬ ‫تٙزا‬ ‫ٕٔصر‬ ْ‫ا‬ ‫ٕ٘ا‬ ٌُّٙ‫ا‬ ِٓٚ ,ٖ‫خذ‬ ٝ‫خّشو‬ ‫ِخٍص‬ ٌٝ‫ا‬ ٗ‫اٌساخ‬ ٍّ‫ػ‬ ‫٠دؼٍٕا‬ ‫ِّا‬ ٗ١ٍ‫ػ‬ ‫ذطشأ‬ ‫لذ‬ ‫ِشىٍح‬ ٞ‫ا‬ ً‫ٌس‬ ٍٗ٘‫ذؤ‬ ٝ‫اٌر‬ ‫اٌخثشج‬ ِٓ ٗ٠‫ٌذ‬‫١ح‬ ْ‫ال‬ ‫تاالسظ١اخ‬ ّٟ‫٠س‬ ‫ِا‬ ‫تازرساب‬ ‫اٌٛصٛي‬ ‫ِ١ٕاء‬ َٛ‫ال٠م‬ ٟ‫زر‬ ‫االٚساق‬ ‫أٙاء‬ ‫اٌشتر‬ ِٓ ‫وث١شا‬ ًٍ‫٠م‬ ‫لذ‬ ‫رٌه‬ ٝ‫اٌدّشو‬ ‫اٌرخٍ١ص‬ ‫خطٛاخ‬ 1-َٛ‫ذم‬ ‫سٛف‬ ٝ‫اٌر‬ ‫اٌثٍذ‬ ‫ِ١ٕاء‬ ٌٝ‫ا‬ ‫اٌساٚ٠اخ‬ ‫ٔالٍح‬ ً‫ذص‬ ‫ػٕذِا‬ ‫خذج‬ ‫ِ١ٕاء‬ ‫اٌّثاي‬ ً١‫سث‬ ٍٝ‫ػ‬ ٗ١ٌ‫ا‬ ‫تاالسر١شاد‬‫اٌشسٕح‬ ‫ذفش٠غ‬ ْ‫فا‬ ٍٝ‫ػ‬ ‫٠سرغشق‬‫سص١ف‬ ٍٝ‫ػ‬ ‫اٌشسٕح‬ ‫ذفش٠غ‬ ً‫اخ‬ ِٓ ْ‫٠ِٛا‬ ً‫االل‬ ‫اٌّ١ٕاء‬ 2-‫ٚصٍد‬ ٝ‫اٌر‬ ‫اٌشسٕح‬ ٟ‫اٌّالز‬ ً١‫اٌٛو‬ ُ١ٍ‫ذس‬ ْ‫إر‬ ‫سسة‬ ُ‫٠ر‬ 3-ُ‫٠ر‬ ٝ‫ٚاٌر‬ ٕٗ‫ٌٍشس‬ ‫اٌدّشو١ح‬ ‫اٌم١ّح‬ ‫إلشاس‬ ُ‫تاس‬ ‫ِؼشٚف‬ ‫ّٔٛرج‬ ُ٠‫ذمذ‬ َ‫ذمذ‬ ٝ‫اٌر‬ ‫ٌٍفٛاذ١ش‬ ‫ذثؼا‬ ‫زساتٙا‬ 4-‫ٌٍى‬ ‫ِٕاد٠ة‬ ‫تاسساي‬ ‫تاٌدّاسن‬ ‫اٌسٍطاخ‬ َٛ‫ذم‬‫ٚارا‬ ‫اٌسٍؼح‬ ٍٟ‫ػ‬ ‫شف‬ ‫اٌؼاٌّ١ح‬ ‫ٚاٌّٛاصفاخ‬ ‫اٌّؼا٠١ش‬ ‫ذٕاسة‬ ‫وأد‬ ‫ِا‬
  • 5. 5-ً‫لث‬ ِٓ ‫ػٍ١ٙا‬ ٗ‫اٌّٛافم‬ ُ‫٠ر‬ ْ‫ا‬ ٌٝ‫ا‬ ‫اٌشسٕح‬ ‫ذسراج‬ ‫اٌساالخ‬ ‫تؼط‬ ٝ‫ف‬ ‫خضء‬ ‫تأخز‬ ‫اٌدّاسن‬ ِٓ ‫إٌّذٚب‬ َٛ‫٠م‬ ‫ز١ث‬ ‫اٌّخرصح‬ ‫اٌدٙاخ‬ ‫تؼط‬ ‫اٌؼشض‬ ‫ٌدٙح‬ ‫ٚإسساٌٙا‬ ‫وؼ١ٕح‬ ٗ‫اٌثعاػ‬ ِٓ. 6-٠‫اٌعش‬ ‫تذفغ‬ ‫اٌّخٍص‬ َٛ‫٠م‬‫ٚخذخ‬ ْ‫إ‬ ‫اٌؼشض‬ ‫ِٚصاس٠ف‬ ‫اٌدّشو١ح‬ ‫ثح‬. 7-‫إٌٙائ١ح‬ ٖٛ‫اٌخط‬ً‫ٌٍٕم‬ ‫ششوح‬ ‫ِغ‬ ‫تاٌرؼالذ‬ ‫اٌّخٍص‬ َٛ‫٠م‬ ْ‫ا‬ ‫ٕ٘ا‬ ِٓ ‫ذخشج‬ ُ‫ث‬ ‫اٌىشف‬ ‫اخٙضج‬ ‫ػثش‬ ‫ذّش‬ ُ‫ث‬ ‫اٌشسٕح‬ ًّ‫ذس‬ ُ‫ث‬ ٍٟ‫اٌذاخ‬ ‫اٌّ١ٕاء‬. ‫ٌذ٠ٕا‬ ‫ِا‬ ‫٘زا‬ٝ٘ ‫ِٚا‬ ٟ‫اٌدّشو‬ ‫اٌرخٍ١ص‬ ‫ػٍّ١ح‬ ‫ذس١ش‬ ‫و١ف١ح‬ ٓ‫ػ‬ ‫تئخرصاس‬ ٙ‫غٍث‬ ُ‫٠ر‬ ٝ‫اٌر‬ ‫اٌّسرٕذاخ‬‫تاسر١شاد‬ َٛ‫ذم‬ ْ‫ا‬ ‫ذش٠ذ‬ ‫وٕد‬ ‫فسٛاء‬ ‫رٌه‬ ً‫اخ‬ ِٓ ‫ا‬ ٚ‫ا‬ ‫غزائ١ح‬ ‫ِٛاد‬‫اسر١شاد‬‫س١شاِ١ه‬ٝ‫ف‬ٓ١‫اٌص‬‫وافح‬ ‫تدّغ‬ َٛ‫ذم‬ ْ‫ا‬ ‫ف١دة‬ ُ‫ٌذ٠ى‬ ‫وأد‬ ‫ٚإرا‬ ,‫اٌثالد‬ ٌٝ‫ا‬ ‫إٌّرح‬ ‫٘زا‬ ‫ادخاي‬ ً‫اخ‬ ِٓ َ‫ذسرٍض‬ ٝ‫اٌر‬ ‫االٚساق‬ ‫سخاء‬ ‫اإلسرفساساخ‬ ِٓ ‫اٌّض٠ذ‬ٝٔٚ‫االٌىرش‬ ‫ِٛلؼٕا‬ ‫خالي‬ ِٓ ‫ِؼٕا‬ ً‫اٌرٛاص‬