In accordance with the provisions of Article (29 bis) of the GCC Unified Customs Law, approved by Federal Decree No 15 for the year of 2022 and its executive regulations and the Unified Guide of Advance Rulings issued by the Secretariat General of the GCC.
For considerations dictated by the public interest the following is decided:
First: The terms and conditions set forth in the Unified Guide of Advance Ruling in the Cooperation Council for the Arab States of the Gulf shall be applied when issuing advance rulings related to the classification of goods according to the GCC Unified Customs Tarriff and the bases for calculating value for customs purposes mentioned in the executive regulations.
Second: For the purposes of implementing advance ruling decisions, the following shall be observed:
1. Verify the validity period of the advance ruling and that it is in effect when the related party requests the application of the advance ruling to the declared goods.
2. Verify that the advance ruling decision was issued to the importer mentioned in the customs declaration.
3. Verify the advance ruling document by scanning the QR...