Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries.
The last update on this law was listed on 25 Dec 2002
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Article (1)
Without prejudice to Federal Law No. (11) of 1981 on imposing federal governmental tax on the imported items of tobacco and derivatives and the laws amending thereof, customs duties shall be lifted by the rates from (4%) to (5%) of the amount of the goods and commodities calculated on the basis of delivering thereof in the arrival port at the United Arab Emirates. This shall be applied on all foreign goods and commodities imported from outside the Customs Federation of the countries of Gulf Cooperation Council (GCC) as of January 1st, 2003.
Article (2)
The 53 commodities that have been exempted by virtue of a Resolution issued by the Federal Supreme Council of GCC Countries in its twentieth round (as per the attached list) shall be exerted from the customs duties referred to hereinabove in Article (1) in addition to the exemptions mentioned in the Unified Customs Law.
Article (3)
Any provision conflicts with or contravenes to the provisions of this Law shall be cancelled.
Article (4)
This Law shall be published in the Official Gazette and shall be effective as of the date of publishing thereof.
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