Reference Code

Description

01

Importation
Air, land, sea, wooden vessels/ships, express couriers, post offices, free zones, duty-free shops, customs warehouses

0101

Commercial importation

Controls:

1.  An evidence of the importer's activity to obtain the customs code.
2. Presentation of the required approvals and authorizations from the competent authorities concerning restricted goods.
3. The customs office may request translation of the foreign invoices/documents into Arabic.
4. The owner of the goods, his representative or authorized customs broker shall maintain the records for a period of five Gregorian years from completion of the customs operation for submission to the customs office, when so requested.
5. The owner of the goods, his representative or the authorized customs broker may submit the customs documents and information to the customs office on line. However, original documents shall be submitted to the customs office prior to/ or after release of the goods, when so requested.
6. Originals of the customs documents shall be submitted to the customs office. However, a copy of the invoice may be accepted against an undertaking by the importer to present the original within a period not to exceed (90) days from the date of such undertaking , otherwise, a security or bank guarantee to be submitted.
7. Forwarding agents (sea/air) shall submit the manifest to the customs office in paper or electronic format (hard copy or soft copy) according to the automated clearance system applicable at the customs office for finalization of the customs operation.
8. The carrier or the authorized customs broker shall submit the manifest and  the registration of  the  mode of transport to the customs office pertaining to the goods transported by land or sea, or by wooden vessels/ships or the like, which  do not operate regular trips, for finalization of the customs operation.
9. Prepayment of the customs taxes/duties and other charges according to the automated clearance system applicable at each customs office.
10.  Possibility of prior customs clearance according to the automated clearance system applicable at each customs office.
11.  Applicable customs tariffs shall be imposed on the damaged goods based on its value at its current state at the time of lodging the customs declaration.
12. Goods subject to local or international ban/prohibition, or to applicable international agreements or conventions, or local regulations, as well as forfeited goods or goods infringing approved standards or intellectual property rights, may not be imported.
13. The customs office may request Conformity Certificates from the country of origin or a report from a public or private laboratory approved by the competent authorities, along with taking random samples (according to risk assessment criteria).

Documents to be attached with the Single Customs Declaration:
1. Detailed Original invoice
2. Original Certificate of Origin

Documents to be attached:
1. Delivery order (for air or sea importation)
2. Bill of Lading (for air or sea importation)
3. Manifest (for importation by land )
4. Manifest for the vessels that do not operate regular journeys or those which do not have a navigation agent at the seaport, provided such manifest has to be endorsed by the customs authorities at the port of shipment.
5. Packing List for multiple goods (several articles), indicating the HS code, as well as the international code for chemicals or hazardous goods.

Procedures:

1. The customs/import declaration shall be electronically completed by the importer, his representative or the authorized customs broker.
2. All documents and Documents to be attached shall be submitted to the customs office.
3. Goods shall be subject to the customs taxes/duties provided for in the Common Customs Tariff, with the exception of those exempted under the provisions of GCC Common Customs Law or under the effective GCC Economic Agreement or any other international agreement within the GCC framework.
4. The goods shall be subject to inspection and examination based on risk assessment criteria. The customs/import declaration shall be electronically printed according to the automated clearance system applicable at the customs office.
5. Issuance of the exit order and release of the goods.