United Arab Emirates Legislations | Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries

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Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries

Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries

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The last update on this law was listed on 25 Dec 2002

Issued Date

25 Dec 2002

Effective Date

31 Dec 2002

Official Gazette Date

31 Dec 2002

Official Gazette No

391

Legislation State

Active

Regulation Table

1

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Federal Law No. (19) of 2002 concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries

We, Zayed Bin Sultan Al Nahyan, President of the United Arab Emirates:

After the perusal of the Constitution;

- Federal Law No. (1) of 1972 on the Competencies of the Ministries, the Powers of the Ministers and the laws amending thereof;

- Federal Law No. (11) of 1981 on Imposing Federal Governmental Tax on the Imported Items of Tobacco and its Derivatives and the laws amending thereof; and

As per the proposal of the Minister of Finance and Industry, the approval of the Cabinet of Ministers and the accreditation of the Federal Supreme Council, we hereby enact the following Law:

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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