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Part 4 - Disting uishing Elements of the Goods

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.  

Article 24
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.  


1. The acceptance of the value as a distinctive element of goods shall be subject to the following:

   a. An original or electronic detailed invoice shall be submitted with each customs declaration. The Chairman or his delegate may allow the customs clearance procedures for goods without submitting the required invoices and documents, provided that cash or financial guarantees or a written commitment to submit them within a period not exceeding 90 days from the date of submitting the guarantees with the customs declaration.

   b. Proving the value of the goods by submitting all invoices and documents that indicate their value, in accordance with the principles outlined in the executive regulations of this law.

   c. The customs Zone has the right to request any documents, contracts, correspondences, or other related to the goods, without being restricted to the contents of the invoices themselves.

   d. The Authority may request an Arabic translation of invoices issued in a foreign language that details the goods in accordance with the customs tariff, as well as other documents, if necessary.

   e. The Chairman may allow customs clearance procedures for goods without presenting invoices in cases where the importer is unable to provide the relevant invoices, subject to the conditions and terms determined by him, and provided that this does not contradict the provisions of Article (24) of this law.​​​

Article 26
 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.  

Article 27
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.  

Article ​27 Repeated

The administration may, upon a written request from the concerned party, issue advance rulings related to the classification of goods according to the unified customs tariff in the countries of the council and the principles for calculating the value for customs purposes as stipulated in the executive regulations of this law, in accordance with the conditions and provisions specified in the unified guide for advance rulings in the council countries.

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