General Authority of Customs aims to provide leading customs' services according to latest international practices, and contributes effectively to the achievement of sustainable development. In order to achieve its objectives, General Authority of Customs shall practice the following duties:
- Implement provisions of laws, regulations and decisions relating to customs regulations.
- Develop an effective control system based on the principal of facilitation and commitment to monitor customs ports of the State and all areas subject to customs control under the provisions of the law.
- Implement legislations on prevention or restriction of import or export of some goods, as well as verification the availability of import and export requirements.
- Inspection, valuation and clearance of goods permitted to enter the country, collection of customs duties and taxes in accordance with traffic provisions in force and deposit it in the State Treasury.
- Control the exported goods and issue licenses of these goods.
- Control the import and export of goods inside postal parcels.
- Issue permits of transit goods (direct and indirect transit), follow-up its supervision until being re-exported and collect transit fees prescribed by the law.
- Supervise free zones, duty-free shops and warehouses within its regulations.
- Issue licenses of the temporary admission system for the imported goods for the purpose of re-manufacture or complete its manufacture, as well as for the cars and other items and goods that may be brought into the country under this system.
- Issue decisions on the additional and applied terms and conditions of customs tariff.
- Issue licenses of customs brokers and observe their works.
- Fight customs smuggling crimes and customs offences, and take all actions and measures to prevent them in accordance with provisions of the law.
- Conduct reconciliation of customs offences and customs smuggling crimes in accordance with the rules prescribed by the law.
- Take administrative and judicial prosecution actions for customs offences and customs smuggling crimes in which reconciliation is failed.
- Take boundary measures at customs ports to protect intellectual property rights against piracy according to international conventions and relevant legislations.
- Take the necessary measures to combat commercial fraud, counterfeiting and forgery, in coordination with the competent authorities.
- Control of physical transfer of cash currencies or exchanged financial instruments for its holders, precious metals or gems across customs ports of the country, and take necessary legal actions in this regard in accordance with legislations on combating money laundering crimes and terrorism financing, in coordination with the competent authorities in the State.
- Follow-up procedures of selling the seized goods, and those that their storage period has passed in customs' warehouses or in customs department storage areas, and dispose the proceeds of sale in accordance with the law.
- Prepare studies and statistics related to its activities.
- Represent the State in meetings, conferences and all activities carried out by international organizations in the matters relating to its competencies.
- Propose legislations concerning activities of General Directorate of Customs.