The following words and terms, wherever mentioned throughout this Law, and Executive Regulation, shall have the meanings hereby assigned for them, unless the context otherwise requires:

 

1. The “Department“ means the Relevant Department at the Competent Authority.

2. The “Customs Administration“ means the sector, designated by the Minister of Finance, at each seaport, airport, land port or at any other place where there is a branch office of the Competent Authority authorized to complete all or some of the customs procedures.

3. The “Director “means the director of a Customs Administration.

4. The “Customs Zone“ means that part of the lands or seas subject to the customs control and procedures set forth herein which includes:

5. Land Customs Zone: This covers the lands located between the land boundaries or shores, on the one hand, and the internal line on the other hand, to be prescribed by the CPGA.

6. Sea Customs Zone: This covers that part of the sea located between the shores and the end boundary of the territorial waters.

7. The “Customs Line“ means that line conforming to the political boundaries borders separating between the State and the adjacent countries and the seashores surrounding that State.

8. The “customs tariff “ means the nomenclature containing the descriptions of the goods and the respective taxes and customs duties as well as the rules and notes of the kinds and types of commodities.

9. The “customs taxes duties “means the amounts levied on the goods according to the provisions of this Law.

10. The “fees/charges “means the amounts collected by customs for the services rendered.

11. The “goods “means any natural material or animal, agricultural, industrial or intellectual product.

12. The “type of goods “means the description mentioned in the customs tariff nomenclature.

13. The “Goods subject to high tariffs” means goods designated by a decision of the Director General for the purpose of customs control.

14. The “price actually paid or payable” means the total amount paid to the seller, directly or indirectly, for the goods imported by the buyer or for his favor.

15. The “imported goods being valued” means the goods being valued for customs purposes.

16. The term “identical goods” means goods that are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance would not preclude goods otherwise conforming to the definition from being regarded as identical.

17. The “similar goods” means goods which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable. The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar.

18. The “sales commission” means the commission paid to the seller's agent who is related to the seller or the factory, governed by or acting for its favor or on its behalf.

19. The “packing costs” means the cost of all packing instruments excluding containers and coverings whatever type or packaging used, whether for the labor or the materials used for placing the goods in packing suitable for shipping to the GCC states.

20. The “unit price at the greatest total quantity” means the unit price at which certain goods are sold to unrelated persons, at the first commercial level after importation in its state when imported or after further preparation or processing, if the importer so requested.

21. The “related persons” means persons who are: 

• Legally recognized partners in business,

• Officers or directors of one another's business,

• Employer and employee,

• Any person directly or indirectly owns, controls or holds 5 per cent or more of the outstanding voting stock shares of both of them, 

• One of them directly or indirectly controls the other,

• Both of them are directly or indirectly controlled by a third person,

• Together they directly or indirectly control a third person,

• Members of the same family.

1. The “Valuation Agreement “means the Agreement on Implementation of Article VII of the GATT 1994.

2. The “origin of the goods” means the producing State.

3. The “prohibited goods“ means any goods the import or export of which is prohibited by the State under the provisions of this Law or any other Law.

4. The “restricted goods“ means those goods the import or export of which is restricted under the provisions of the present Law or any other Law.

5. The “source“ means the State from which the goods is imported.

6. The “importer“ means the natural or legal person importing the goods.

7. The “exporter“ means the natural or legal person exporting the goods.

8. The “Manifest“ means the document containing a full description of the goods carried on the various means of transport.

9. The “ free zone“ means a part of the state's territories in which commercial or industrial activities are exercised under the respective laws of that state. Any goods entering that zone are considered to be outside the Customs Zone and shall not be subject to the usual customs control and procedures.

10. The “duty-free market” means that licensed building or place wherein goods are placed free of customs duties taxes for purposes of display or sale.

11. The “customs declaration“ means the goods declaration or the declaration submitted by the importer or his representative describing the elements identifying the declared goods and quantity thereof in details according to the provisions of this Law.

12. The “storehouse” means that building or place intended for the temporary storage of goods pending their withdrawal under one of the customs procedures whether such place/building is directly administered by the Competent Authority or by the official public agencies or the investors.

13. The “ warehouse“ means the place or facility wherein the goods are deposited under supervision of the Competent Authority free of customs duties taxes according to the provisions herein.

14. The “carrier “means the owner of a means of transportation or his authorized representative under an official authorization.

15. The “specified routes“ means the routes specified by the Minister of Finance for the carriage of the imported or exported goods into/from the State or the goods in transit under a resolution.

16. The “Treasury “means the public Treasury.

17. The “Customs Clearance” means documentation of the Customs Declarations for the imported, exported and transit goods according to the procedures provided for herein.

18. The “Customs broker “means any legal or natural person licensed to undertake customs clearance for the account of the others.

19. The “representative of the customs broker” means any legal or natural person licensed to follow up customs procedures.