Legislation Details
- Full Title: Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries
- Law Type: Federal Law
- Law Number: No. (19) of 2002
- Issued Date: 25 Dec 2002
- Effective Date: 31 Dec 2002
- Official Gazette: No. 391
- Sector: Economy and Business
- Status: Active
- Number of Articles: 9
- Chapters/Parts: 0
- Amendments: 0
Summary
This Federal Law regulates the customs duties payable on goods and materials imported into the UAE from outside the Gulf Cooperation Council (GCC) Customs Union. It sets a uniform customs duty rate of 4-5% on such imports, with certain exemptions. The law aims to harmonize customs duties across the GCC countries and support the economic integration of the region. It is an important piece of legislation for businesses engaged in international trade and import/export activities in the UAE. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002, Art. 1-4)
What is the scope and purpose of this law?
The scope of this law is to regulate the customs duties payable on goods and materials imported into the UAE from outside the GCC Customs Union. It applies to all foreign goods and commodities imported into the UAE, with certain exemptions. The purpose is to establish a uniform customs duty rate across the GCC countries, supporting the economic integration of the region. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002, Art. 1)
What are the key definitions under this law?
The law does not provide any specific definitions. It refers to "goods and commodities" imported from outside the GCC Customs Union, but does not define these terms further. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002)
What are the main obligations and requirements?
The main obligation under this law is for importers to pay customs duties on goods and materials brought into the UAE from outside the GCC Customs Union. The law sets a uniform customs duty rate of 4-5% on the value of such imports, calculated based on the delivery price at the UAE port of arrival. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002, Art. 1)
What licensing, registration, or approval requirements exist?
The law does not specify any licensing, registration, or approval requirements for importers or goods. It focuses solely on the customs duty rates and exemptions. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002)
What rights and protections does this law provide?
The law does not explicitly grant any specific rights or protections. It establishes a uniform customs duty regime, but does not address issues such as due process, appeals, or other importer/trader rights. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002)
Which authorities or bodies are responsible for enforcement?
The law does not specify any particular authorities or bodies responsible for enforcing the customs duty requirements. It is likely that the UAE Federal Customs Authority and other relevant government agencies would be tasked with implementing and overseeing compliance with the law. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002)
What are the penalties for non-compliance?
The law does not outline any penalties for non-compliance with the customs duty requirements. It focuses solely on establishing the duty rates and exemptions, without specifying enforcement mechanisms or consequences for violations. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002)
What fees, charges, or financial provisions are specified?
The law sets a uniform customs duty rate of 4-5% on the value of goods and materials imported into the UAE from outside the GCC Customs Union. This duty is calculated based on the delivery price at the UAE port of arrival. The law does not specify any other fees, charges, or financial provisions. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002, Art. 1)
What exemptions or exceptions apply?
The law provides an exemption from the 4-5% customs duty for 53 specific commodities that have been exempted by a resolution of the GCC Supreme Council. Additionally, the law states that the exemptions mentioned in the Unified Customs Law also apply. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002, Art. 2)
How are disputes resolved under this law?
The law does not specify any dispute resolution mechanisms or procedures. It does not address how importers or traders can challenge customs duty assessments or other issues that may arise under the law. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002)
What are the key deadlines and time limits?
The law states that the 4-5% customs duty rate shall be applied on all foreign goods and commodities imported from outside the GCC Customs Union as of January 1st, 2003. However, it does not provide any other specific deadlines or time limits. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002, Art. 1)
How does this law interact with other UAE legislation?
The law states that it is without prejudice to Federal Law No. (11) of 1981 on imposing federal governmental tax on the imported items of tobacco and derivatives and the laws amending thereof. It also mentions that any provision that conflicts with or contravenes the provisions of this law shall be cancelled. However, it does not explicitly reference or interact with any other UAE federal laws or regulations. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002, Art. 1, 3)
When did this law come into effect?
This Federal Law came into effect on 31 December 2002, the date of its publication in the Official Gazette No. 391. The law states that the 4-5% customs duty rate shall be applied on all relevant imports as of January 1st, 2003. (Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries, 2002, Art. 4)
Source Documents
This article analyses Federal Law concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries for legal research and educational purposes. For the purpose of interpretation and application, reference must be made to the original Arabic text. In case of conflict, the Arabic text prevails. This does not constitute legal advice.