This decision penalises anyone who declares goods for re-export while reserving the right to a refund of duties, then re-imports the same goods at a lower tariff. The fine ranges from twice to five times the duty difference, and applies to transactions carried out from 1 August 1928.
The full text
This act was published in the Lebanese Official Gazette in 1928. Its full text and the original scan are in the Gherbal National Gazette archive.