Article 23
Imported goods are subject to the proof of origin according to the rules of origin adopted within the framework of the international and regional economic agreements in force.  
The value for goods for customs purposes shall be determined according to the rules and principles set forth in the rules of implementation of this law.  
Acceptance of the value as a distinctive element of the goods requires the following:
Any Customs Declaration shall be accompanied by a detail original invoice and the Director General or his representative may allow finalization of the clearance procedures without presentation of the authenticated original invoices and the required documents against an undertaking to produce them within a period not exceeding 90 days from the date of undertaking.
The value of the goods shall be proved by producing all the original invoices and documents reflecting the value according to the rules set forth in the Executive Regulation.
The customs Administration may require all documents, contracts, correspondence and other relevant documents without having to accept all that is stated in them or in the invoices themselves.
The Competent Authority may request Arabic translation of the invoices issued in a foreign language indicating details of the goods in accordance with the customs tariff as well as the other documents, if so required.
 The value of the exported goods shall be the value indicated in the Customs Declaration plus all the costs until arrival of the goods at the Customs Administration.  
Goods not mentioned in the customs tariff System and the explanatory notes shall be classified according to the classification advice given by the World Customs Organization. Goods that fall under national subheadings in the customs tariff shall be classified within the context of the Common Customs tariff of the member States of the Council.  

​