Customs Law - Principles of application of the Customs tariff

Article(9)

Goods imported into the country are subject to the customs taxes “duties” specified in the customs tariff, and the other applicable fees, excluding those exempted under the provisions of this regulation “ law “or under the Unified Economic Agreement of the GCC Arab states or any other international agreement within the framework of the Council.

Article(10)

The duty rate of the customs tariff shall be either ad Valorem (percentage of the value of goods) or specific (an amount levied on each unit of the goods), or both.

Article(11)

Customs taxes” duties” are levied, amended and abandoned by the legal instrument applicable in each Member State subject to the respective resolutions issued by the Council and the provisions of the international agreements in force.

Article(12)

Resolutions amending the customs taxes “duties” shall specify the date at which such amended taxes “duties” shall be effective.

Article(13)

Imported goods are subject to the customs taxes “duties” applicable at the date of registering the customs declaration with the customs offices unless otherwise provided for in the text of the resolutions amending the customs tariff.

Article(14)

When custom taxes “duties” are to be levied on the goods deposited at the warehouse due to the expiry of the warehousing period, such goods shall be subject to the tariff provisions applicable at the date of registering the customs declaration.

Article(15)

Goods taken out from the free zones and duty-free shops into the local markets are subject to the customs tariff effective at that time.

Article(16)

Smuggled goods (contrabands) or the like are subject to the customs tariff prevailing at the time of the detection or occurrence of smuggling, if applicable, whichever is higher.

Article(17)

The customs tariff effective on the sale day shall apply to the goods sold by the customs office according to the provisions provided for herein.

Article(18)

Damaged goods shall be subject to the customs tariff based on their value at the date of registering the customs declaration.