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Part 2 - Customs Tarrif

Article 7
 Goods imported into the State are subject to the customs taxes “duties” specified in the customs tariff, and the other applicable fees, excluding those exempted under the provisions of this Law or under the Unified Economic Agreement of the GCC Arab states or any other international agreement within the framework of the Council.  

Article 8
 Customs duties shall be either ad valorem (a percentage of the value of the goods) or specific (an amount per unit of goods). Customs duties may be ad valorem and specific simultaneously for the same type of goods.

Article 9
 Subject to the provisions of the international agreements in force and resolutions issued by the Council, the Customs taxes “duties” shall be levied, amended and abandoned by a decree. The decree amending the customs taxes “duties” shall specify the date at which such amended taxes “duties” shall be effective.  

Article 10
 Imported goods shall be subject to the customs taxes “duties” applicable at the date of registering the Customs Declaration with the Custom Administrations unless otherwise provided for in the text of the decree amending the customs tariff

Article 11
 When custom taxes “duties” are to be levied on the goods deposited at the warehouse due to the expiry of the warehousing period, such goods shall be subject to the tariff provisions applicable at the date of registering the customs declaration.  

Article 12
 Goods taken out from the free zones and duty-free market into the local markets shall be subject to the customs tariff effective at that time.  

Article 13
 Smuggled goods contrabands or the like shall be subject to the customs tariff prevailing at the time of the detection or occurrence of smuggling, if applicable, whichever is higher.  

Article 14
 The customs tariff effective on the sale day shall apply to the goods sold by the Competent Authority according to the provisions provided for herein.  

Article 15
The unified customs tariff shall be applied to goods that have deteriorated according to their value at the time of customs declaration registration. Customs duties shall not be required to be paid in the event of relinquishing or losing the goods, according to the conditions and regulations determined by the Chairman.

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