Federal Law No. 19 of 2002 Concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries

We, Zayed Bin Sultan Al Nahyan, President of the United Arab Emirates: 

- After the perusal of the Constitution,

- Federal Law No. 1 of 1972 on the Competencies of the Ministries, the Powers of the Ministers and the laws amending thereof,

- Federal Law No. 11 of 1981 on Imposing Federal Governmental Tax on the Imported Items of Tobacco and its Derivatives and the laws amending thereof, and 

- As per the proposal of the Minister of Finance and Industry, the approval of the Cabinet of Ministers and the accreditation of the Federal Supreme Council,  

We hereby enact the following Law: 

Article 1

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, customs duties shall be lifted by the rates from (4%) to (5%) of the amount of the goods and commodities calculated on the basis of delivering thereof in the arrival port at the United Arab Emirates. This shall be applied on all foreign goods and commodities imported from outside the Customs Federat...