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Part 1- Definitions & General Provisions

​​Article 1 
In the application of the provisions of this law and its executive regulations, the following words and phrases shall have the meanings indicated next to each, unless the context requires otherwise. 
The Council: The Gulf Cooperation Council.
The Minister: The Minister of Finance.
The Authority: The General Authority of Customs.
The Chairman: The Chairman of the Authority.
Assistant to the Chairman: The specialized Assistant to the Chairman.
The Administration: The specialized administrative unit within the Authority.
 The Customs zone: The area defined by the Authority at each seaport, airport, land border, or any other location where the Authority has a center licensed to carry out all or some of the customs procedures.
 The Director: The director of the Customs zone.
Customs Territory: The part of the land or seas subject to customs control and procedures specified in this law, including:
    A - Land Customs Territory: It includes the land situated between the shores or land borders on one side and an internal line on the other side, as determined by a decision from the Authority.
     ​B - Maritime Customs Territory: It includes the area of the sea situated between the shores and the end of the regional sea boundaries.
The Customs Line: The line that corresponds to the political boundaries separating the state from neighboring countries and the shores of the seas surrounding the state.
Unified Customs Tariff: The table containing the names of goods and categories of customs duties to which they are subject, along with the rules and notes provided therein for types and varieties of goods.
Customs Duties: The amounts collected on goods in accordance with the provisions of this law.
Fees: The amounts collected in exchange for providing a service.
Goods: Any natural, animal, agricultural, industrial, or intellectual product.
Type of Goods: The designation specified in the Customs Tariff table.
Goods Subject to High Customs Duties: Goods designated by a decision of the Chairman for the purpose of customs control.
Goods of a Special Nature: Goods specified in the Unified Customs Tariff and left to each member country of the Council to decide on their importation, prohibition, or customs duty category, in accordance with the national regulations of each.
Counterfeit or Adulterated Goods: Goods proven to infringe upon intellectual property rights protected by national legislation, upon importation or exportation.
Valuation Agreement: An agreement regarding the application of Article VII of the General Agreement on Tariffs and Trade of 1994.
Origin of Goods: The country where the goods are produced.
Prohibited Goods: Goods that are prohibited from being imported or exported by the state based on the provisions of this law or any other law.
Restricted Goods: Goods whose importation or exportation is restricted under the provisions of this law or any other law.
Source: The country from which the goods were imported.
Importer: The natural or legal person who imports the goods.
Exporter: The natural or legal person who exports the goods.
Cargo Manifest: The document that includes a comprehensive description of the goods loaded on different modes of transport.
Free Zone: A part of the state's territory where commercial or industrial activities are conducted under its own laws and regulations, and goods entering it are not subject to the usual customs procedures.
Duty-Free Market: A building or licensed location where goods are deposited in a suspended state of customs duties for the purpose of display and sale.
Customs Declaration: A statement or declaration submitted by the owner of the goods or their representative, specifying the distinctive elements of the declared goods and their quantities in detail, in accordance with the provisions of this law.
Storehouse: A place or building designated for temporarily storing goods awaiting customs clearance under one of the customs conditions, whether it is directly managed by the Authority or by public institutions, authorities, or investment entities.
Warehouse: The place or building where goods are deposited under the supervision of the Administration in a suspended state for customs duties, in accordance with the provisions of this law.
Carrier: The owner of the means of transport or their authorized representative by official authorization.
Designated Routes: Routes determined by the Authority by its decision for the movement of goods entering, exiting, or transiting through the country.
Treasury: The state's general treasury.
Customs Clearance: Documenting customs data for imported, exported, or transited goods in accordance with the customs procedures stipulated in this law.
Customs Broker: Any natural or legal person licensed to engage in customs clearance for others.
​Customs Representative: Any natural person licensed to follow customs procedures.

Article 2
The provisions of this Law apply to the sovereign territories and territorial waters of the State. Notwithstanding, free zones, totally or partially excluded from customs provisions, may be established in such territories. 

Article 3 
Any goods crossing the Customs Line, at importation or exportation, shall be subject to the provisions of this Law. 

Article 4 
The Competent Authority shall perform its duty at the Customs Administration or Customs Zone and May also exercise its powers within the extent of the State's territories and territorial waters under the conditions set forth herein. 

Article 5
Custom Administrations are established and canceled by a resolution of the Minister or the C​hairman.

Article 6
Subject to the provisions of Chapter II, Part 6 of this law, customs procedures shall only be conducted at the designated Custom Administrations. 

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