Documents Required
Importers are kindly requested to complete the customs declaration and to present it together with the following documents (for imports):
1. Shipping agent delivery order
2. Three copies of the invoices
3. Two copies of the packing list
4. A certificate of Origin
5. A copy of the insurance policy
6. Two copies of the bill of lading
7. Bank advice or receipt
8. A statistical declaration in the event goods are dispatched to final destination within the Gulf Co-operation Council (GCC) countries.
N. B. The customs clearance system is being developed from a manual to a computerized system.
Procedures
For the clearance of imported goods and commodities, the customs declaration must be completed and presented together with other required documents to the customs gateway concerned, so that the customs clearance procedures will sequentially begin:
1. Statistics (Foreign Trade Statistics Office)
2. Import/Export Entries (Import/Export Control Office)
3. Duties and taxes audit
4. Payment of customs duties and taxes to the cashier
5. Inspection of goods and ascertainment of consistency with the customs documents
6. Clearance of goods
N. B.
- There will be a radical change in the customs clearing procedures when the unified customs declaration is introduced and computerized.
- In accordance with a recommendation made at the 23rd meeting of the GCC Customs Union Committee, which was held in Qatar during the period from 26th to 29th April 2003, it was agreed by the GCC member states to abandon the "qualification" of industrial installations and to dispose with the certificate of origin for national products identified by irremovable labels.
Movement of goods within member countries of the GCC Customs Union by final destination of goods for an interim period of three years:
If the source of the goods is the first entry point:
1. Whole Lot Dispatches
These are goods imported as a whole lot from outside the GCC countries where the relevant customs procedures have been completed at the first entry point, provided that they are entirely sent to the final destination.
Procedures:
The customs formalities must be completed in full (customs declaration, inspection, payment of customs duties) for the goods imported to the GCC countries at the first customs entry point.
b) The goods will be transferred as a whole lot from outside the GCC countries after completing the relevant customs formalities and payment of the customs duties from the first gateway to the final destination directly or through a member country or countries after being sealed, with a copy of the manifest showing the value of the goods and the payable customs duties for the account of the final destination country.
2. Segregated Dispatches
These are goods imported as a whole lot from outside the GCC countries where the relevant customs formalities are completed at the first gateway, but are segregated to the destination countries under a statistical declaration for each part of the dispatch.
Procedures:
If the goods to be moved within the GCC countries are part of a dispatch already processed at the first entry gateway and the importer wishes to take a part thereof to GCC or other countries before leaving the customs department to the final destination, such movement will be performed under a statistical declaration agreed within the GCC countries and a copy of the original manifest after completing the customs formalities.
Procedures for Movement of Commodities within the GCC Countries
1. National products : The products of a national origin may be moved from the country of origin to the final destination by the local invoices of the products and by the customs statistical declaration.
2. Foreign Products :
These are handled as follows:
i) Goods imported into the GCC countries before 1st January 2003 and the origin of which is a local market will be processed at the gateway of the country of destination of such products.
ii) Goods imported into the GCC countries after 1st January 2003, and the importers of which have evidence (manifest) that the duties thereon have been paid at the first entry after the formation of the Customs Union; the duties collected at the first entry will be sufficient.
iii) Products imported into the GCC countries after 1st January 2003 but there is no evidence that the duties thereon have been paid, after the formation of the Customs Union; customs duties will be collected at the entry of the country of final destination.
iv) The customs statistical declaration shall be prepared by hand or computer by the goods owner or his representative and approved by exit customs. The local invoices which indicate the actual value and origin will be enclosed to the customs declaration.
v) The importer concerned must ensure that the customs officer has indicated approval of entry/exit of the goods overleaf the statistical declaration.