Article 11 outlines the compliance requirements for the import and export of Excise Goods. It mandates that an importer must declare any Due Tax upon import, ensuring this declaration is made in accordance with the provisions of the GCC Common Customs Law. While the declaration framework is standardised, each Member State retains the authority to determine its own specific procedures for tax payment. The article confirms that all procedures and mechanisms governing the import and export of Excise Goods must follow the Common Customs Law, provided these do not conflict with the provisions of this Agreement.
Chapter 6 - Compliance Requirements
Article 11 - Compliance on Import and Export
An importer shall be required to declare any Due Tax upon import in accordance with the provisions of the Common Customs Law. Each Member State shall determine the payment procedures.
The procedures and mechanism of import and export specified in the Common Customs Law shall apply to all import and export transactions of Excise Goods, in such a manner as not to conflict with the provisions of this Agreement.
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