About the Common Customs Law of the Cooperation Council Countries
It is the unified customs law for the countries of the Council of the Arab States of the Gulf. It was issued on 6/1/2003 AD corresponding to 3/11/1423 AH, and the system was published on 27/12/1423 AH, and the system is being implemented so far. It is valid and is implemented in accordance with the royal decree. No. M/41 dated 11/3/1423, and by Cabinet Resolution No. 241 dated 26/10/1423.
Content of the Executive Regulations of the Common Customs Law for the Cooperation Council Countries
The executive regulations of the common customs law of the GCC countries consist of 17 chapters that contain everything related to customs laws and related provisions. A summary of the executive regulations of the common customs law of the GCC countries can be dealt with as follows:
Part One: Undressing Fatwas and General Provisions
- The first chapter of the executive regulations of the unified customs law of the GCC states includes articles 1-8, and these articles include everything related to the system in general, including definitions of the most important special terms and some general provisions that the system deals with on how these provisions apply and what is subject to Its working hours and the functions of the customs departments.
Chapter Two: Provisions for the Application of Customs Tariffs
- Chapter Two of the Executive Regulations of the Unified Customs Law for the Cooperation Council Countries includes Articles 9-18. These articles include all matters relating to goods entering the country, as well as the prescribed customs duties and the customs tariff rate, and when customs taxes are imposed, amended and canceled.
- It also includes everything related to the registration of the customs declaration in the customs departments and the liquidation of the customs tax, and everything related to smuggled or damaged goods and others … etc.
Chapter Three: Prohibition and Restriction
- Chapter Three of the Executive Regulations of the Unified Customs Law for the Cooperation Council Countries includes the stipulated articles from 19-24, and its provisions are summarized in the most important matters related to prevention and prohibition and what is available by means of transportation, whether by sea or aircraft, and what is related to their cargo.
- Total prohibition of means of transport from landing in places where there are no customs offices, and the administration is also entitled under the unified customs law to enter, exit or transit prohibited or violating goods.
Chapter Four: Distinctive Elements of Goods
Articles from (25 – 29):
- Chapter Four of the Executive Regulations of the Unified Customs Law of the Cooperation Council Countries includes the stipulated articles from 25 to 29 of the most important matters related to goods and proof, as well as calculating the customs value of goods in accordance with the provisions and foundations.
- All that is required to accept the value as a distinguishing element of the goods, and how the value of the exported goods is during the registration of the customs declaration until it reaches the competent customs departments.
- Determining how to classify goods that are not mentioned in the customs tariff or its explanations.
Chapter Five: Import and Export
- Chapter Five of the Executive Regulations of the Unified Customs Law for the Cooperation Council Countries includes four chapters, which are in order: import, export, postal transport and common provisions.
- The fifth chapter contains articles from 30 to 46, which include everything related to the registration of cargo data and all the information recorded therein, the number of passengers and how to unload and transport, and everything related to competitions.
- Everything related to the provisions of those responsible for transporting goods, whether by land, sea or air, and the mission of each of them, and what is permitted and prohibited during transport.
- Everything related to the provisions of transportation of goods and their customs by mail.
Chapter Six: Stages of Customs Clearance
- Chapter Six of the Executive Regulations of the Unified Customs Law for the Cooperation Council Countries includes 5 chapters, they are, in order, as follows: customs declarations, inspection of goods, special provisions for travelers, determination of value and payment of taxes.
- Chapter Six of the Regulations contains Articles 47 to Article 66, and its content is summarized in everything related to customs clearance procedures, what is permissible and not permitted in amending commercial data, and who has the right to view customs data.
- What is related to the inspection of goods, their transportation and storage in warehouses, warehouses, sheds and customs yards, who has the right to inspect and when and how the goods are inspected.
- Everything related to opening parcels, analyzing goods and their conditions, and when they are destroyed or re-exported.
- All matters relating to the declaration and inspection at the competent customs departments of what travelers are accompanied or related to.
- Responsibilities of the committee concerned with deciding the value of customs goods, as well as the rights and responsibilities of the customs officer, owners and the director of customs.
- Paying taxes or mortgaging goods and specialized receipts or the forms of the competent authorities, and when declaring a state of emergency to withdraw or release the goods.
Chapter Seven: Suspended Situations of Customs Taxes “Duty”
- Chapter Seven of the Executive Regulations of the Unified Customs Law of the Cooperation Council Countries includes 7 chapters, which are in order: general provisions, transit goods, warehouses, free zones, temporary admission, re-export, taxes.
- Chapter Seven of the Regulations contains Articles 67 to 97, which are concerned with everything related to monetary guarantees, bank guarantees, pledges, and provisions of an agreement for the Gulf Cooperation Council countries in transit goods.
- Warehouse conditions within the customs departments, as well as what is related to customs supervision and control over warehouses.
- All that determines the controls related to the markets and free zones for customs goods, especially the export restrictions and the duration of stay.
- Introducing prohibited goods such as radioactive materials and what is related to war goods and ammunition..etc.
- Clarify the temporary admission mechanism, its controls, the conditions for the practical application of temporary admission status, and the guarantees to be provided.
- Everything related to the re-export of goods entering the country for which taxes have not been collected, and if the refund of taxes is wholly or partly on foreign goods in case of re-export.
Chapter Eight: Exemptions
- Chapter Eight of the Executive Regulations of the Unified Customs Law for the Cooperation Council Countries includes 7 chapters, which are in order: tax-exempt goods, diplomatic exemptions, military exemptions, personal effects and household items, charitable association supplies, returned goods and common provisions.
- The eighth chapter includes articles 98 to 106, and its content can be summarized in everything related to goods that are exempt from taxes and the conditions, controls and mechanism of diplomatic and military exemptions.
- Tax exemptions for household goods and merchandise and the mechanism of their exemption, as well as the case for returned goods.
- Everything related to the provisions of exemptions on the goods covered by the exemption, whether imported directly or indirectly, or goods purchased from customs warehouses and duty-free shops, and clarifying the conditions of the customs administration in this regard.
Chapter Nine: Service Fees
- Chapter Nine of the Executive Regulations of the Unified Customs Law for the Cooperation Council Countries includes Article 107 of the Customs Law.
- It is summarized what Article 107 stipulates regarding the fees for storage, handling, insurance and other services required by the process of storing and inspecting the goods according to the established rates.
- Conditions for subjecting goods to fees for sealing, sealing, analysis and all services provided to them.
Chapter Ten: Customs Brokers
Articles (108 – 115):
- Chapter Ten of the Executive Regulations of the Unified Customs Law for the Cooperation Council Countries includes Articles 108 to 115, which are concerned with everything related to the definition of the customs broker, his competencies and responsibilities, and when the license to practice the profession is granted.
- All that the customs broker can do in his work, what he must write down, the prescribed period for that, and when the customs director has the right to impose penalties on him.
Chapter Eleven: Rights and Duties of Administration Employees
- Chapter Eleven of the Executive Regulations of the Unified Customs Law of the Cooperation Council States includes Articles 116 to 120, which are concerned with the rights, duties, and uniforms of the administration staff, when their services end, and the incentives and allowances they are entitled to.
Chapter Twelve: Customs Domain
- Chapter Twelfth of the Executive Regulations of the Common Customs Law of the Cooperation Council Countries includes Article 121, which is related to everything related to the provisions of the customs domain of prohibited and restricted goods subject to customs taxes, as well as the conditions of transport and documents for the customs domain and the most important procedures.
Chapter Thirteen: Customs Issues
Articles from (122-165):
- Chapter Thirteen of the Executive Regulations of the Unified Customs Law for the Cooperation Council Countries includes 8 chapters, in order: investigation of smuggling, seizure report, precautionary measures, customs violations and their penalties, smuggling and its penalties, prosecutions, responsibility and solidarity, and due process.
- Chapter Thirteen contains articles from 122 to Article 165, which are concerned with everything related to combating smuggling and the responsibility of smuggling inspectors and the mechanism of such inspection, as well as access to papers, documents, records, correspondence, commercial contracts and documents.
- How to write the seizure report for customs smuggling offenses and offenses, and all that is mentioned in the seizure report.
- How to precautionary seizure of smuggled and seized goods and how to deal with them, cases that require seizure and seizure, and when to prevent violators from
- Determining the nature of the customs violations on the basis of which financial fines are imposed.
- Definition of smuggling, its provisions and penalties, and what is the criminal responsibility of the smuggler.
- Everything related to judicial penalties and financial fines imposed on smugglers, the mechanism of administrative and judicial prosecution and conciliation settlement.
- Jurisdictions of the first instance customs courts and what is related to their decisions, the rights of appeal and the execution of judgments.
Chapter Fourteen: Sale of Goods
- Chapter Fourteen of the Executive Regulations of the Unified Customs Law of the Cooperation Council States includes Articles 166 to 172, which include everything related to the sale of damaged, defective or leaking goods, who has the right to sell those goods, the mechanism of selling them, and the conditions for goods being subject to sale.
- Determining the share belonging to the treasury from the proceeds of the amounts of customs fines and the value of the goods sold, as well as the confiscated or abandoned means of transport, and determining the percentage collected from them.
Chapter Fifteen: Privilege of Customs Administration
- Chapter 15 of the executive regulations of the GCC Unified Customs Law includes Article 173, which clarifies what is related to the administration’s right to collect customs taxes, fines, compensation, confiscations and recoveries with a general lien on the movable and immovable taxpayers’ money until the state of bankruptcy.
Chapter Sixteen: Prescription
Articles (174 – 176):
- Chapter Sixteen of the Executive Regulations of the Unified Customs Law for the Cooperation Council Countries includes Articles 174 to 176, which are concerned with the conditions for refunding customs duties and determining the limitation period and cases related to it.
Chapter Seventeen: Final Provisions
Articles from (177 – 179):
- Chapter Seventeen of the Executive Regulations of the Unified Customs Law of the Cooperation Council Countries includes Articles 177 to 179, which is concerned with everything related to exceptions to customs procedures for some government agencies, or the assignment of some goods to those authorities if the matter so requires.
- The last two articles are concerned with clarifying the approval of the GCC Financial and Economic Cooperation Committee on the regulation, and clarifying the case that the unified customs system in the GCC countries will be dissolved after its entry into force, the customs precedent regulations for all the GCC countries.
The Common Customs Law of the Cooperation Council Countries and its Executive Regulations
- You can view the text of the unified customs system or law for the countries of the Gulf Cooperation Council and its executive regulations via the link
- The text of the unified customs system for the countries of the Gulf Cooperation Council and its implementing regulations can be downloaded in pdf format, from the link