Economy

Q&A: Custom Duties in the Islamic State

Question:

Assalamu Alaikum, it was mentioned in the book, The System of Islam, that the State collected the necessary funds for its expenditures according to the Shari’ah, it was also mentioned that it collects customs duties in its capacity as the supervisor over domestic and foreign trade.

So to what extent is this compatible with your attack to the tariffs policy of today, in reference to the Hadith of the Prophet صلى الله عليه وسلم

«لا يدخل الجنة صاحب مكس»

“The tax-collector will not enter Paradise” ?

And does domestic trade mean that the state imposes tariffs on trade made between the Wilayat of the Islamic State itself?

From Sameh Rayhan Abu Maysara


Answer:

Wa Alaikum Assalam Wa Rahmatullah Wa Barakatuh

– The hadith of Al-Maks (imposing customs duties/tax), was narrated by Al-Hakim in Al-Mustadrak by the two Sahih, and he said about it “Hadith Sahih according to Muslim and they did not narrate it” its text is: Narrated Uqbah ibn Amir: I heard the Messenger of Allah صلى الله عليه وسلم as saying: «لَا يَدْخُلُ صَاحِبُ مَكْسٍ الْجَنَّةَ» “He who imposes maks (custom duty) would not enter Paradise”, the Hadith refers to the residents of the State, Muslims and non-Muslims (Ahl ul-Dhimma), collecting customs duties from them on their trade is not allowed, they trade and no customs duties is taken from them, whether it be between the Wilayat of the Islamic State or in the domestic trade, or whether it be between the Islamic State and the world, i.e. the foreign trade… so customs duties is not taken from the traders of the Islamic State, Muslims and non-Muslims… this is confirmed by what the Prophet صلى الله عليه وسلم stipulated in his letters to those who become Muslim but do not pay the tithe, i.e. the tithes on customs is not taken from them for trade:

– Abu Ahmad Hameed bin Mokhled bin Qutaiba bin Abdullah Al-Khursani, known as Ibn Zunjaweih (Died on 251 AH), narrated in his book, Al-Amwal, that the Prophet of Allah صلى الله عليه وسلم wrote a book to Thaqeef upon their embracing to Islam, which mentioned: Humaid narrated to us… that ‘Urwah bin Az-Zubayr said: This is the book from the Prophet of Allah صلى الله عليه وسلم to Thaqeef: «بِسْمِ اللَّهِ الرَّحْمَنِ الرَّحِيمِ، هَذَا كِتَابٌ مِنْ مُحَمَّدٍ النَّبِيِّ رَسُولِ اللَّهِ صلى الله عليه وسلم لِثَقِيفٍ… وَلَا يُعْشَرُونَ…»، “In the Name of Allah, the Most Merciful, the Beneficent, this is a book from Muhammad the Prophet and Messenger of Allah صلى الله عليه وسلم to Thaqeef… and they shall not be levied on…”, i.e. no ‘Ushr customs would be imposed on their trades.”

– Ibn Shabba narrated in the book, History of Madinah, that the Prophet of Allah صلى الله عليه وسلم wrote a book to the Christians of Najran as Ahl ul-Dhimma that no customs shall be imposed on their trades.. it was mentioned in it: Abu Al-Waleed reported to us… Abu Al-Fath reported, that the Prophet صلى الله عليه وسلم made a treaty with the people of Najran, and wrote to them a book: «بِسْمِ اللَّهِ الرَّحْمَنِ الرَّحِيمِ، هَذَا كِتَابُ مُحَمَّدٍ النَّبِيِّ رَسُولِ اللَّهِ لِأَهْلِ نَجْرَانَ إِذَا كَانَ حُكْمُهُ عَلَيْهِمْ… وَلَا يُعْشَرُونَ» “In the name of Allah, the Merciful, the Beneficent. This is what Muhammad, the Prophet and God’s Messenger, has written down for the people of Najran when he has the authority over them… and they shall not be levied on”. i.e. no ‘Ushr customs shall be imposed on the trade of non-Muslims (Ahl ul-Dhimma), this is because the Muslims made a treaty with the Christians of Najran as Ahl ul-Dhimma as evident by what was mentioned in the book “إِذَا كَانَ حُكْمُهُ عَلَيْهِمْ…” “when he has the authority over them…”, i.e. the authority of the Messenger of Allah صلى الله عليه وسلم.

– Abu Ubaydah narrated in “Al-Amwal” that ‘Abdurrahman Ibn Ma’qal reported: “I asked Ziyad Ibn Hadeer: ‘Whom did you use to levy?’ He replied: ‘We never used to levy a Muslim or a covenanter.’ So I said: “then whom did you levy?” He replied: ‘The belligerent traders, for they used to levy us when we went to them on business.’

• Therefore, the trader who is a citizen of the Islamic State, whether they be a Muslim or a Dhimmi, no customs duty shall be taken from them…

• As for the belligerent trader, the Shari’ah rule is to impose upon him the same levy imposed by his country upon the State’s traders… ‘Abu Ubayd reported in “Al-Amwal” “I asked: ‘On whom did you use to levy ‘Ushr (tithe) on then?’ He said: ‘The traders from the belligerent people, just as they used to levy (the tithe) on us when we went to them with our trade.’, and as Abu Qudamah mentioned in his book “Al-Mughni” that Abu Majlaz Laahiq Ibn Hameed said: “They said to ‘Umar: ‘How much should we take from the belligerent people if they came to our land?’ He asked: ‘How much do they take from you?’ They said: ‘The ‘Ushr (tithe).’ He said: ‘So take the same from them.’

In conclusion:

• Customs duties are not imposed on the traders of the Islamic State, whether the trader is a Muslim or a Dhimmi.

• Customs duties are imposed on the covenant trader in accordance with the foreign trade clauses of the treaty which the State has signed with them.

• Customs duties are imposed on the belligerent states the same levy they impose on our traders.

• As for the warring belligerent states “us and them are in a state of war”, their traders are prevented from entering our lands because the relationship with them is a real war relationship.

Your brother,

Ata Bin Khalil Abu Al-Rashtah

16 Rabii’ Al-Awwal 1435 AH

17 January 2014 CE

The link to the answer from the Ameer’s Facebook page:

https://www.facebook.com/photo.php?fbid=253610294807055