The common customs law system

“The common customs law system”, this law is called the Unified Customs Law System for the Cooperation Council for the Arab States

of the Gulf.

Provisions

• The provisions of the Unified Customs Law shall apply to lands subject to the sovereignty of the State and its territorial waters, and free zones may be established in these lands that are not subject to the customs provisions in whole or in part.
• All goods crossing the customs line at entry or exit shall be subject to the provisions of this law.
• The administration exercises its work in the customs office and within the customs domain, and it may also exercise its powers over the territory of the state and its territorial waters, within the conditions specified in this law.
• Customs offices are established and canceled by a decision of the minister or the competent authority.
• The competencies of the customs offices and the working hours in them are determined by a decision of the minister or the competent authority.
• Subject to the provisions of the articles related to the inspection of goods, customs procedures may only be carried out in the competent customs offices.

Customs tariff application | the common customs law system

• Goods entering the country are subject to customs taxes “duties” according to the unified customs tariff, and to prescribed fees except as exempted under the provisions of this law, or under the unified economic agreement of the Cooperation Council for the Arab States of the Gulf or any other international agreement within the framework of the Council.
• The category of customs tariff tax is either a percentage (a percentage of the value of the goods) or a specific (an amount per unit of the goods), and this tax may be both percentage and specific for one type of goods.
• Customs taxes “duties” are imposed, modified and canceled according to the legal instrument in force in each member state, taking into consideration the decisions issued by the GCC states in this regard and the provisions of international agreements in force.
• Decisions regarding the amendment of the customs tax “duties” category determine the date on which they will be applied.
• Imported goods are subject to the customs tax “duties” in effect on the date of registering the customs declaration with the customs offices, unless otherwise stipulated in the text of the decisions amending the customs tariff.
• When the customs tax “duties” must be settled according to the goods deposited in the warehouse due to the expiry of the deposit period, the tariff provisions in effect on the date of the customs declaration registration shall apply to them.
• Goods taken out from the free zones and duty-free shops to the local markets are subject to the customs tariff effective on the date of their exit.
• Smuggled or smuggled goods are subject to the customs tariff in effect on the date of the discovery of smuggling or the date of its occurrence, if it is possible to determine whichever is higher.
• The customs tariff effective on the day of sale shall be applied to the goods sold by the customs office in accordance with the provisions stipulated in this law.
• The customs tariff in force shall be applied to the goods that have been damaged according to their value in the state they are in at the time of registering the customs declaration.

 

Prevention and restriction | the common customs law system

A customs declaration shall be submitted for every goods entering or exiting the country, and the goods shall be presented to the customs authorities at the nearest customs office.

Maritime means of transport entering the country, regardless of their carrying cargo, are prohibited from anchoring in other than the ports intended to receive them, except in an emergency maritime circumstance or due to force majeure, and the captain in this case must notify the nearest customs department or security center of that without delay.

Ships of carrying tonnage of less than two hundred nautical tons are prohibited from entering or moving within the maritime customs boundary loaded with restricted or prohibited goods or subject to higher tariff rates, except in circumstances arising from marine emergencies or due to force majeure. In this case, he should notify the nearest customs department or security center without delay, with the exception of goods transported between state ports and whose customs procedures have been terminated.

Planes leaving or coming to the country are prohibited from taking off or landing at airports where there are no customs offices except in cases of force majeure, and the pilot in this case must notify the nearest customs department or security center of this without delay, and submit it to the customs office A supported report from the customs office that has been notified, unless otherwise stipulated in any other law or decision.

Land means of transportation are prohibited from entering or leaving the country in areas where there are no customs offices.

Under the provisions of this law or any other law, the Administration prohibits the entry, exit, or transit of prohibited goods or infringing goods, and the entry, exit, or transit of restricted goods is also prohibited, except upon approval issued by the competent authorities in the country.

 

Custom clearance stages

Upon clearing any goods, even if they are exempt from customs duties, a detailed customs declaration must be submitted to the customs office in accordance with the forms approved within the framework of the GCC countries, including all information that enables the application of customs regulations and the collection of due customs duties and for statistical purposes.

The Director General shall specify the documents that must be attached to the customs data and the information that must be included in these documents, and to allow the completion of the clearance procedures in the event that none of the required documents is presented against cash or bank guarantees or a written undertaking to bring these documents in accordance with the conditions he specifies.

It is not permissible to amend what is contained in the customs declarations after their registration.

The submitter of the customs declaration may submit to the director a written request for correction before referring the customs declaration for inspection.

The owners of the goods or their representatives may inspect their goods before submitting the customs declaration and take samples from them when necessary after obtaining permission from the director and under the supervision of the customs office. These samples are subject to the established customs duties.

It is not permissible for anyone other than the owners of the goods or their representatives to have access to the customs data and documents, with the exception of the competent judicial or official authorities.

 

Segregation in value

A committee is formed to separate the value from the administration’s employees according to a decision from the Director General, and its task is to resolve disputes that arise between the customs department and the concerned parties about the value of imported goods.

The importer has the right to file a grievance against the decisions of increasing the value of the goods before the value committee, within fifteen days from the date of registering the customs declaration or from the date of his notification of the value that the administration has estimated for the goods by a registered letter with acknowledgment of receipt, and the decisions of this committee shall be by the majority and shall take effect after

the approval of the Director General The importer must be informed in writing of the decision issued by the committee in his grievance, and its decision shall be reasoned.

If a dispute arises between the competent customs officer and the owner of the goods about the value of the goods due to the difference in their type, origin, or other reason, the matter is referred to the director. .

The director has the right to release the goods with a disagreement about which they are not subject to prevention after collecting a financial guarantee of the value of customs duties according to the estimation of the customs office, and he keeps samples of the goods on a temporary basis in cases of necessity for reference in time of need, and these samples are returned to the owner of the goods after their completion unless they are consumed For examination and analysis purposes.

 

Payment of customs taxes and other fees, and the release of goods

Goods are subject to customs taxes, and they cannot be released except after completion of customs procedures on them and payment of customs taxes and any other fees on them in accordance with the provisions of this law.

Goods shall be delivered to their owners or their officially authorized representatives in accordance with the procedures prescribed by the director general.

The employees charged with collecting customs taxes must draw an official receipt in the name of the importer according to the form specified by the minister or the competent authority.

 

When the state of emergency is declared, measures may be taken to withdraw the goods against guarantees and special conditions determined by a decision of the minister or the competent authority.

 

Within the conditions and rules specified by the Director General, it is permissible to release the goods before customs taxes are paid on them and after the completion of customs procedures on them under bank, cash or documentary guarantees.