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United Arab Emirates
Customs
Common Customs Law
Common Customs Law
Provisions
10976
Common Customs Law (Rules of Implementation and Explanatory Notes)
10977
Introduction
10995
Article 1
10997
Definition
11586
Article 30
11590
Chapter 1 - Importation:
11594
Chapter I - Customs Declarations
11599
Chapter I - General Provisions
11606
Chapter I - Commodities exempted from customs duties and taxes
11613
Chapter I: Detection (investigation) of smuggling
11621
Part 1: Precautionary (Provisional) seizure
11623
Part 1: Smuggling
11626
Part 1: Administrative Prosecutions
11629
Marine (sea) Transport.
11632
Article 9
11642
Article 19
11648
Article 25
11656
Article 35
11658
Article 37
11662
Article 41
11664
Article 43
11665
Article 44
11668
Article 47
11673
Article 52
11681
Article 60
11682
Article 61
11684
Article 63
11688
Article 67
11690
Article 69
11695
Article 74
11698
Article 77
11709
Article 89
11714
Article 95
11715
Article 96
11717
Article 98
11718
Article 99
11721
Article 102
11722
Article 103
11723
Article 104
11724
Article 105
11725
Article 106
11726
Article 107
11727
Article 108
11735
Article 116
11740
Article 121
11741
Article 122
11749
Article 129
11755
Article 135
11759
Article 139
11762
Article 142
11764
Article 144
11765
Article 145
11766
Article 146
11770
Article 150
11771
Article 151
11774
Article 154
11781
Article 161
11786
Article 166
11793
Article 173
11794
Article 174
11797
Article 177
10978
Section I : General Provisions and Definitions
10996
Article 2
10998
1. “the Council'
11588
Article 90
11589
Article 100
11591
Chapter II - Exportation
11595
Chapter II - Inspection (examination) of Goods
11600
Chapter II – Goods in Transit'
11607
Chapter II - Diplomatic exemptions
11614
Chapter II: Seizure Report
11622
Part 2: Preventing the offenders and the accused persons from leaving the country
11624
Part 2: Penal liability
11627
Part 2: Judicial prosecution of the smuggling offences
11630
Land Transport.
11633
Article 10
11643
Article 20
11649
Article 26
11652
Article 31
11657
Article 36
11659
Article 38
11663
Article 42
11666
Article 45
11669
Article 48
11674
Article 53
11683
Article 62
11685
Article 64
11689
Article 68
11691
Article 70
11696
Article 75
11699
Article 78
11728
Article 109
11736
Article 117
11742
Article 123
11750
Article 130
11756
Article 136
11760
Article 140
11763
Article 143
11767
Article 147
11772
Article 152
11775
Article 155
11782
Article 162
11787
Article 167
11795
Article 175
11798
Article 178
10979
Section II: Principles for Application of the Customs Tariff
10999
2. “the Minister'
11579
Article 27
11580
Article 3
11592
Chapter III - Postal Traffic
11596
Chapter III - Provisions relating to Passengers
11601
Chapter III - Warehouses
11608
Chapter III - Military exemptions
11615
Chapter III: Precautionary (Provisional) Measures
11625
Part 3: Penalties
11628
Part 3: Devolution of the right of prosecution and conciliatory settlement (compromise).
11631
Air Transport
11634
Article 11
11644
Article 21
11653
Article 32
11660
Article 39
11667
Article 46
11670
Article 49
11675
Article 54
11686
Article 65
11692
Article 71
11697
Article 76
11700
Article 79
11710
Article 91
11720
Article 101
11729
Article 110
11737
Article 118
11743
Article 124
11751
Article 131
11757
Article 137
11761
Article 141
11768
Article 148
11773
Article 153
11776
Article 156
11783
Article 163
11788
Article 168
11796
Article 176
11799
Article 179
10980
Section III: Prohibition and Restriction
11000
3. The “competent authority”'
11581
Article 4
11587
Article 80
11593
Chapter IV - Common Provisions
11597
Chapter IV - Adjustment of Prices
11602
Chapter IV - Free Zones and Duty-Free Shops
11609
Chapter IV - Personal effects and household appliances
11616
Chapter IV: Customs offences and penalties thereof
11635
Article 12
11645
Article 22
11650
Article 28
11654
Article 33
11661
Article 40
11671
Article 50
11676
Article 55
11687
Article 66
11693
Article 72
11711
Article 92
11730
Article 111
11738
Article 119
11744
Article 125
11752
Article 132
11769
Article 149
11777
Article 157
11784
Article 164
11789
Article 169
10981
Section IV: Distinguishing Elements of the Goods
11001
4. The “Director General'
11582
Article 5
11598
Chapter V - Payment of the customs taxes “duties” and the release of goods.'
11603
Chapter V - Temporary Admission
11610
Chapter V –Imports by the philanthropic societies (charities)'
11617
Chapter V: Smuggling and Penalties thereof:
11636
Article 13
11646
Article 23
11651
Article 29
11655
Article 34
11672
Article 51
11677
Article 56
11694
Article 73
11701
Article 81
11712
Article 93
11731
Article 112
11739
Article 120
11745
Article 126
11753
Article 133
11778
Article 158
11785
Article 165
11790
Article 170
10982
Section V: Importation and Exportation
11002
5. The “Director'
11583
Article 6
11604
Chapter VI - Re-exportation
11611
Chapter VI- Returned goods
11618
Chapter VI: Prosecutions (pursuits):
11637
Article 14
11647
Article 24
11678
Article 57
11702
Article 82
11713
Article 94
11732
Article 113
11746
Article 127
11754
Article 134
11779
Article 159
11791
Article 171
10983
Section VI: Stages of the Customs Clearance
11003
6. “Administration'
11584
Article 7
11605
Chapter VII - Drawback
11612
Chapter VII - Common Provisions
11619
Chapter VII: Liability and Joint liability
11638
Article 15
11679
Article 58
11703
Article 83
11733
Article 114
11748
Article 128
11780
Article 160
11792
Article 172
10984
Section VII: Cases where customs duties and taxes are suspended:
11004
7. “Customs office'
11585
Article 8
11620
Chapter VIII: Rules of Court procedures
11639
Article 16
11680
Article 59
11704
Article 84
11734
Article 115
10985
Section VIII: Exemptions
11005
8. “Regulation / law'
11640
Article 17
11705
Article 85
10986
Section IX: Service Fees and Charges
11006
9. “ customs zone/territory'
11641
Article 18
11706
Article 86
10987
Section X: Customs Brokers
11007
10. “Customs line'
11707
Article 87
10988
Section XI: Rights and duties of the customs officers
11008
11. “Customs tariff'
11708
Article 88
10989
Section XII: Customs Zone (Territory)
11009
12. “Customs taxes (duties)'
10990
Section XIII: Customs Matters (cases)
11010
13. “Fees/charges'
10991
Section XIV: Sale of Goods
11011
14. “Goods'
11800
15. “Type of goods'
10992
Section XV: Privilege of the Customs Administration
11801
16. “the price actually paid or payable”'
10993
Section XVI: Prescription
11802
17. “the imported goods being valued”'
10994
Section XVII: Final Provisions
11803
18. “Identical goods”'
11804
19. “Similar goods”'
11805
20. “Sales commission”'
11806
21. “packing costs”'
11807
22. “Unit price at the greatest total quantity”'
11808
23. “Related persons”'
11809
24. “Valuation Agreement'
11810
25. “Origin of the goods”'
11811
26. “ Prohibited goods'
11812
27. “ Restricted goods'
11813
28. “Source'
11826
29. “Importer'
11814
30. “Exporter'
11827
31. “ Manifest'
11815
32. “Free zone'
11828
33. “Duty-free shop”'
11817
34. “Customs Declaration“'
11818
35. “Storehouse”'
11819
36. “Warehouse'
11820
37. “Carrier'
11821
38. “Specified routes'
11822
39. “Treasury'
11823
40. “Customs Clearance”'
11824
41. “Customs broker'
11825
42. “Representative of the customs broker”'
11716
Article 97
11758
Article 138
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