Under the Common Customs Law of the GCC countries, its Executive Regulations and Explanatory Note, and based on Part One of Chapter One of the ‘GCC Unified Guide for Customs Procedures at First Points of Entry’ concerning commercial importation, the following procedures and controls are applicable:

Article (1) Controls

1. Obtain ‘importer code’ by customer/company.

2. Obtain the required permits and approvals from competent authorities for restricted goods.

3. Customs centers may demand translation of foreign invoices/documents into the Arabic language.

4. Goods owner, their representative or an (authorized) customs broker shall keep the records for five Gregorian years as of the customs declaration date.

5. Goods owner, their representative or an (authorized) customs broker may submit the documents online, providing that they shall provide the customs center with the physical documents before or after the release of goods.

6. Customs documents submitted to the customs center shall original; however, copies of invoices may be accepted against an undertaking that the original documents shall be submitted within a three-month (90 days) period as of the date of the undertaking.

7. Forwarding agents (sea/air) shall submit the manifest to the customs center in paper or electronically. 

8. Customs tariff apply to damaged goods based on their value at the time the customs declaration is created. 

9. Goods prohibited locally or internationally, or those subject to applicable international conventions or local regulations, as well as counterfeit goods or those in violation of applicable standards, may not be imported.

Article (2) Documents Attached to the Unified Declaration

1. Commercial invoice

2. Certificate of Origin

Article (3) Requirements

1. Delivery Order (for air or sea importation)

2. Bill of lading (for air or sea importation)

3. Manifest (for land importation) wooden boats or the like. 

4. Packing list for multiple items (several items, including HS codes and international codes for chemicals and hazardous materials).

Article (4) Procedures

1. The importer, their representative or an (authorized customs broker shall create the customs declaration online.

2. Documents and requirements shall be presented to the customs center.

3. Goods shall be subject to inspection and examination based on the risk criteria applicable in the customs center.

4. Gate pass is issued and goods released.

Smuggling crimes and violations of the commercial import policy are subject to the fines stipulated for in the GCC Common Customs Law and its Executive Regulations.


- Provisions of any resolutions and/or circulars and/or policies in contradiction with the provisions of this policy shall be annulled.

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