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Royal Decree

Royal Decree 67/2003 Implementing the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf

2003/67 67/2003

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of the Basic Statute of the State promulgated by Royal Decree 101/96,

 the Customs System Law promulgated by Royal Decree 22/78 and its amendments,

the Financial Law promulgated by Royal Decree 47/98 and its amendments,

the Law on Customs Valuation of Imported Goods promulgated by Royal Decree 83/2000 and its amendments,

the Law of Free Zones promulgated by Royal Decree 56/2002,

Royal Decree 112/2000 Ratifying the Protocol of Accession of the Sultanate of Oman to the Marrakesh Agreement Establishing the World Trade Organization,

the decision of the Supreme Council of the Cooperation Council for the Arab States of the Gulf at the meeting held in the Kingdom of Bahrain during the month of December 2000,

the Unified Customs Law of the States of the Cooperation Council for the Arab States of the Gulf whose implementation was approved by the decision of the Supreme Council of the Cooperation Council at the meeting held in the Sultanate of Oman during the month of December 2001,

and the decision of the Supreme Council of the Cooperation Council for the Arab States of the Gulf at the meeting held in the State of Qatar during the month of December 2002,

and in pursuance of public interest,

have decreed as follows

Article I

The Unified Customs Law of the Cooperation Council for the Arab States of the Gulf shall apply, with the exception of:

1. The provisions of article 97, which shall apply from the issuance of the decision implementing its provisions.

2. The provisions of article 109, which shall apply from the date of the agreement of the financial and economic cooperation committee on permitting nationals of the states of the council to practise the profession of customs clearance.

The provisions stated in the attached annex shall be taken into consideration when implementing the aforementioned law.

Article II

The phrase "customs tax" hereby replaces the phrase "customs duties" wherever found in royal decrees, laws, and decisions in force.

Article III

The Law on Customs Valuation of Imported Goods and the Customs System Law are hereby repealed, with the exception of the provisions relating to the recovery of customs taxes in the case of re-export outside the states of the council, and the practice of the profession of customs brokerage or clearance, which shall continue to operate until the date specified in clauses 1 and 2 of article I of this decree. 

All that is contrary to this decree is also hereby repealed.

Article IV

This decree shall be published in the Official Gazette, and comes into force on the date specified by the decision of the Supreme Council of the Cooperation Council of the Arab States of the Gulf issued during the month of December 2001.

Issued on: 2 Sha'ban 1424
Corresponding to: 28 September 2003

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 752 issued on 1 October 2003.


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