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

Official-text notice. This is a comprehensive structured English legal-information rendering prepared from the current sources listed in this package. It is not represented as the controlling verbatim English text. The official Arabic text prevails for interpretation and application. Exact article wording, thresholds, exceptions, penalties and deadlines should be checked directly before live reliance.

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

Verified legislative metadata

Purpose and legal effect

Raises the general customs duty on foreign goods imported from outside the GCC Customs Union from 4% to 5% on a CIF basis, preserves tobacco-specific federal customs rules and identifies exempt goods alongside the Unified Customs Law.

Who and what the legislation applies to

• Foreign goods and commodities imported into the UAE from outside the GCC Customs Union.
• Importers, declarants, customs brokers and consignees.
• Customs authorities at ports, airports and land borders.
• Goods eligible for statutory or Unified Customs Law exemptions.

Important statutory definitions

• CIF Value: customs value measured on a cost, insurance and freight basis to the UAE port of arrival, subject to customs valuation law.
• GCC Customs Union: the customs-union framework of GCC states.
• Exempt Goods: goods exempt under the attached list and/or the Unified Customs Law and later applicable tariff decisions.

Structured legislative map

Article 1 — General rate

Raises customs duty from 4% to 5% of the CIF value of foreign goods imported from outside the GCC Customs Union, applied from 1 January 2003.

Article 2 — Exemptions

Maintains specified exempt commodities and Unified Customs Law exemptions.

Article 3 — Conflicting provisions

Repeals provisions conflicting with the law.

Article 4 — Publication and commencement

Provides publication and commencement in the Official Gazette.

Attached exempt list

Contains the listed exempt commodity classifications forming part of the law.

Modern customs interaction

Current import treatment also depends on tariff classification, valuation, origin and preferential-trade rules.

Key statutory points

• The law establishes a 5% general customs-duty benchmark for goods imported from outside the GCC Customs Union.
• The 5% rate applies from 1 January 2003.
• The law expressly preserves the separate tobacco customs law.
• Specified commodities are exempt in addition to Unified Customs Law exemptions.
• Tariff classification and customs valuation are essential to the actual duty calculation.
• Preferential trade agreements can alter duty treatment for qualifying originating goods.
• Import VAT and excise tax can apply separately from customs duty.
• Customs declarations must accurately state classification, value, origin and quantity.

Amendments, executive rules and current-law interaction

No amendment to the principal four-article law was identified in the official-source review. It operates with the GCC Unified Customs Law, current tariff schedules, customs decisions and trade-agreement rules.

Practical compliance / procedure sequence

1. Classify the goods under the current GCC/UAE tariff code.
2. Determine customs origin and whether a trade agreement applies.
3. Establish customs value under the applicable valuation rules.
4. Check statutory and tariff exemptions.
5. File the customs declaration with supporting commercial, transport and origin documents.
6. Pay customs duty and any VAT/excise before release unless a lawful suspension or exemption applies.

Dates and time limits

• Issued 25 December 2002.
• Effective 31 December 2002 according to Official Gazette metadata.
• The 5% rate in Article 1 applies from 1 January 2003.
• Declaration/payment timing depends on the customs procedure and port rules.

Enforcement and legal exposure

Incorrect classification, value, origin or exemption claims can lead to reassessment, penalties, detention or other customs action.

Practical scenarios

1. A non-GCC-origin shipment generally starts from the 5% customs benchmark unless a tariff rule or exemption changes it.
2. A shipment qualifying under a UAE trade agreement receives preference only if origin requirements and proof are satisfied.
3. Imported tobacco requires analysis of the special tobacco customs law in addition to the general customs framework.

Research method and source priority

This package is designed for website publication, research and client orientation. For a live filing, tax return, customs entry, labour dispute, pension calculation, licence, registration or court submission, use the current official Arabic text together with all applicable amendment instruments and implementation decisions.

Official-source verification for this package was carried out on 2026-09-10. Where the law is administered by a specialist regulator, regulator guidance and current electronic procedures should also be checked.