WORLD TRADE ORGANIZATION  
ORGANISATION MONDIALE DU COMMERCE  
ORGANIZACIÓN MUNDIAL DEL COMERCIO  G/VAL/N/1/QAT/1 
1 June 2005 
 (05-2223) 
Committee on Customs Valuation Original:   English/ 
 anglais/  inglés/ 
 
NOTIFICATION UNDER ARTICLE 22  OF THE AGREEMENT ON  
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
 
QATAR 
 
 The following communication, dated 5 April 2005, is being circulated at the request of the delegation of Qatar. 
_______________ 
 
 The Permanent Mission of the State of Qatar has the honour to attach, herewith, the Common Customs 
Law of the GCC States Rules of Implemen tation and Explanatory Notes Thereof (2003)
1. 
 
 
Comité de l'évaluation en douane  
 
NOTIFICATION AU TITRE DE L' ARTICLE 22 DE L'ACCORD SUR 
LA MISE EN ŒUVRE DE L'ARTICLE VII DE L'ACCORD 
GÉNÉRAL SUR LES TARIFS DOUANIERS 
ET LE COMMERCE DE 1994 
 
QATAR 
 
 La communication ci-après, datée du 5 avril 2005, est distribuée à la demande de la délégation du Qatar. 
_______________ 
 
 
 La Mission permanente de l'État du Qatar a l'honneur de vous adresser ci-joint la loi douanière 
commune des États membres du Conseil de coopération du Golfe, accompagnée de son règlement d'application et de ses notes explicatives (2003).
1 
 
 
Comité de Valoración en Aduana 
 
NOTIFICACIÓN DE CONFORMIDAD CON EL ARTÍCULO 22 DEL 
ACUERDO RELATIVO A LA AP LICACIÓN DEL ARTÍCULO VII 
DEL ACUERDO GENERA L SOBRE ARANCELES 
ADUANEROS Y COMERCIO DE 1994 
 
QATAR 
 
 La siguiente comunicación, de fecha 5 de abril de 2005, se distribuye a petición de la delegación de 
Qatar. 
_______________ 
 La Misión Permanente del Estado de Qatar tiene el honor de adjuntar el texto de la Ley de Aduanas 
Común de los Estados del Consejo de Cooperación del Go lfo (CCG), el Reglamento de aplicación de la Ley y 
sus Notas explicativas (2003).1 
                                                      
1 In English only./En anglais seulement./En inglés solamente. G/VAL/N/1/QAT/1 
Page 2  
 
CUSTOMS LAW 
Part I 
 
Definitions and General Provisions 
 
Article 1 
 
 In this Law and the executive regulations  thereof unless the context otherwise requires : 
 
'The Council ' 
 
 Means the Gulf Cooperation Council for the Arab States of the Gulf.  'The Minister  ' 
 
  Means the Minister of Finance. 
 'Authority '  
   Means Customs & Ports General Authority.  
'Director General  ' 
  Means the General Manager of the Authority.  'The Administration ' 
 
  Means the Competent Administration in the Authority.  'Customs station  ' 
  Means the station, appointed by the Authority at each seaport, airport, land port or at any 
other place where there is an office of the Authority au thorized to complete all or some of the customs 
procedures.   'The Director  ' 
 
 Means the director of a Customs station. 
 'Customs zone  '  
  Means the lands or that part of seas subject to the customs control and procedures set forth 
herein which include:- 
 
 (i) Land customs zone : 
Which covers the lands located between the land boundaries or shores, on the one 
hand, and an internal line to be prescribed by a decision of the authority on the other hand. 
 
 (ii) Sea customs zone:  
Which includes that part of the sea located  between the shores and the end boundary 
of the territorial waters. 
  G/VAL/N/1/QAT/1 
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'Customs line ' 
  Means the line that march with border line the political separating between the 
country and the neigh touring states and the seashores surrounding that country  
'Unified customs tariff  ' 
  Means the nomenclature containing the descrip tions of the goods and the respective customs 
duties as well as the rules and notes of the kinds and types of goods.  
'Customs duties ' 
  Means the amount levied on goods according to the provisions of this Law.  'Charges ' 
 
 Means the amounts collected for the services rendered.   'Goods ' 
  Means any natural, material, or animal, agricultural, industrial or intellectual product 
 
'Type of goods  ' 
  Means the description mentioned in the customs tariff nomenclature. 
'Goods subject to high customs duties' 
 
 Means goods specified by the General Manager for the purpose of customs control.  
(a) 'The price actually paid or payable'.  
(b) Means the total amount paid or payable to the seller, directly or indirectly, for the 
goods imported by the buyer or for his benefit. 
 The imported goods pending appraisement ' 
   Means the goods being evaluated for customs purposes.  'Identical goods '  
 
 Means goods that are identical in all respects,  including material characteristics, quality and 
commercial reputation, minor differences in ap pearance would not preclude goods from being 
regarded as identical.  'Similar goods '  
 
 Means goods which, although not identical in a ll respects, have simila r characteristics and 
similar component materials which enable them  to perform the same functions and to be 
commercially interchangeable, the quality of th e goods, their reputation and the existence of a 
trademark are among the factors to be considered in determining whether the goods are similar. 
 
   G/VAL/N/1/QAT/1 
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'Sales commission '  
  Means the commission payable to the seller’s ag ent who is connected to the seller or the 
factory, governed by or acting for its favour or on its behalf  
'Packing costs '  
  Means the cost of all packing and coverings (e xcluding instruments of international traffic' 
whether for the labour or the materials used for pl acing the goods in packing suitable for shipping to 
the GCC states.  
 
'Unit price at the biggest large- scale total quantity '  
  Means the unit price at which certain goods are sold to unrelated persons, at the first 
commercial level after importation, in its states when imported or after further preparation or 
processing, if the importer so requested. 
 'Related persons '  
  Means persons who are:   
(a) legally recognized partners in business, 
 (b) officers or directors of one another’s business,  (c) employer and employees, 
 
(d) any person directly or indirectly owns, contro ls or holds 5 per cent or more of the portions 
or stock shares which entitles him to vote or  both of them, 
 (e) any two persons one of them directly  or indirectly controls the other, 
 
(f) any two persons both of them are directly or  indirectly under the supervision of a third 
person, 
 (g) any two persons jointly directly or  indirectly control a third person, 
 
(h) members of the same family. 
 
'Value Agreement ' 
  Means the Agreement on Implementation of Article VII of the GATT 1994.  
'Origin of the goods '  
  Means the country of production of the goods.  'Prohibited goods ' 
 
 Means any goods the import or export of which is prohibited by the state under the provisions of this 'Law' or any other 'law'.   
  G/VAL/N/1/QAT/1 
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'Restricted goods  '  
  Means those goods the import or export of which is restricted under the provisions of this regulation 'law' or any other regulation 'law'  
'Source ' 
  Means the country from which the goods are imported.  'Importer ' 
 
 Means the natural or juristic person importing the goods.  'Exporter ' 
 
 Means the natural or Juristic person exporting the goods. 
 'Manifest ' 
  Means the document containing a full descripti on of the goods carried on the various means 
of carriage.  
  
'Free zone ' 
  Means a part of the state te rritories in which commercial or industrial activities are exercised 
under the and regulation laws relating thereto any goods entering that zone are considered to be 
outside shall not be subject to the ordinary customs procedures. 
 
'Duty-free shop '  
  Means that licensed building or place wherei n goods are placed free of customs duties for 
purposes of display and sale. 
 
'Customs declaration '  
  Means the goods declaration or the declaration submitted by the importer or his representative describing the elements identifying the declared  
 
goods and quantity  thereof in details accord ing to  the provisions of this 'law'. 
 
'Storehouse '  
  Means the place or building intended for the temporary storage of goods pending the 
withdrawal thereof in accordance with one of th e customs procedures whether such place/building is 
directly administered by the Authority or by the pu blic institutions or corporations or the investing 
bodies.  'Warehouse ' 
 
 Means the place or building wherein the goods are deposited under supervision of the 
Authority free of customs duties accord ing to the provisions of the Law. 
  
 G/VAL/N/1/QAT/1 
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'Carrier ' 
  Means the owner of the means of carriage or the authorized representative thereof. 
 'Specified routes ' 
 
 Means the routes specified by a decision from th e authority for the carriage of the imported or 
exported or transhipped goods.  
'Treasury' 
  Means the state public treasury. 
  'Customs Clearance '  
 
 Means documentation of the customs declarati ons for the imported, exported and transhipped 
goods according to the procedures provided for herein.  'Customs broker ' 
  Means natural or Juristic licensed to practice customs clearing on behalf of others. 
 
'Representative of the customs broker '  
 Means any natural or juristic person licensed to follow up customs procedures. 
 
 
Article2 
 
(c) The provisions of this 'law' shall apply to lands subject to the state sovereignty and 
territorial waters of the country. Notwithst anding, free zones, totally or partially 
exempted from customs provisions, may be established in such lands. 
Article3 
  Any goods crossing the customs line, for importation or exportation, shall be subject to the 
provisions of this law. 
 
Article 4 
 
(i) The Authority shall perform its functions  at the customs station or customs 
zone and May also exercise its powers within the extent of the state land and territorial waters according to the conditions set forth herein.  
 
Article5 
  Customs stations shall be established by a resolution of the Minister.  
 The Competence and work hours thereof shall be specified by a resolution of decision of the 
authority.  
Article 6 
 
 Subject to the provisions of the second part of chapter 6, customs procedures shall only be 
conducted at the competent customs stations.  G/VAL/N/1/QAT/1 
 Page 7 
 
 
Part 2 
 
Customs Tariff 
 
Article 7 
 
(ii) Goods imported into the state are subject to the customs 'duties' specified in 
the unified the customs tariff, and the charges, excluding those exempted under the provisions of this 'law' or  under the Unified Economic Agreement 
of the GCC Arab states or any other ag reement within the framework of the 
Council.  
Article 8 
 
 The rate of the customs tariff shall be either ad valorem  (percentage of the value of goods) or 
per unit (an amount levied on each unit of the goods), or both. 
 
Article 9  
 
 Customs' duties' shall be levi ed, amended and abolished by a decree taking into consideration 
the provisions of the international agreements in force, and the resolutions issued by the council.  
 
 The amended decree shall specify the date on whic h such amended 'duties'  shall be effective. 
 
Article 10 
 
 Imported goods are subject to the customs 'dutie s' applicable at the date of registering the 
customs declaration with the customs station unl ess otherwise provided for in the text of the 
resolutions amending the customs tariff. 
 
Article 11 
 
 When custom duties are to be levied on the goods deposited at the warehouse due to the expiry of the warehousing period, su ch goods shall be subject to the tariff provisions applicable on the 
date of registering the customs declaration.   
Article 12 
 
 Goods taken out from the free zones and duty-free shops into the local markets are subject to 
the customs tariff effective at the date of such taking out. 
 
Article 13 
 
 Smuggled or constructively smuggled goods or are subject to the customs tariff applicable at 
the time of the detection or occurrence of the smugg ling, if it is possible to be ascertained whichever 
is higher. 
 
Article 14 
 
 The customs tariff applicable on the date of sale shall apply to the goods sold by the Authority 
in accordance with the provisions provided for herein. 
 
  G/VAL/N/1/QAT/1 
Page 8  
 
Article 15 
 
 Damaged goods shall be subject to the applicab le customs tariff based on their value at the 
condition thereof at the time of the regi stration of customs declaration.   
 
 
Part 3 
 
Prohibition and Restriction 
 
Article 16 
 
 
(iii) A customs declaration shall be submitted on any imported or exported goods 
the goods shall be presented to the cust oms authorities at the nearest customs 
station. 
Article 17 
 
(iv) Marine means of transport entering th e country, irrespective of their load 
capacity, are prohibited from anchoring in any seaports (harbours) other than those designated for their anchoring, ex cluding the circumstances arising out 
of sea emergency or force majeure in such case the master the shipmaster 
shall without delay notify the nearest customs station or security centre of such circumstances.   
Article 18 
 
(v) Vessels, of loading capacity less than two hundred marine tons loaded with 
prohibited or restricted goods or goods subject to high rates of duty, may not enter or pass within the marine custom s zone except in circumstances arising 
from sea emergency or force majeure, in which case the master shall promptly notify the nearest customs enclosure or security centre of such circumstances, excluding goods transporte d within the local seaports of the 
country whose customs procedures have been finalized.  
Article 19 
 
(vi) Aircraft departing or arriving in the country may not take off or land except 
at the airports where customs stations exist unless in cases of force majeure in 
which case the pilot shall promptly notify the nearest customs station or 
security centre of such cases and submit a report, approved by the customs station notified of that case, unless otherwise provided for in any other law 
Article 20 
 
 Land means of transport may not enter or l eave the country except through the areas where 
customs enclosures exist.  
 
Article 21 
 
 The Customs Administration prohibits admission, transit or exit of the prohibited goods or on the contravening goods as well as the entry, transit or exit of the restricted goods except with an 
approval issued by the competent authorities in the state.    G/VAL/N/1/QAT/1 
 Page 9 
 
 
Article 22 
 
 Prohibited and restricted goods and goods subject to high custom duties as well as other 
goods determined by the General Manage r by virtue of a decision to be issued thereby  shall subject to 
the custom zone rules. The executive regulations of this law shall determine the conditions of 
transportation within this zone and the n ecessary documents and procedures therefore. 
  
Part 4  
 
Distinguishing Elements of the Goods 
 
(Origin- Value- type) 
  
Article 23 
 
(vii) Imported goods are subject to the proof of origin rules provided for in the 
agreements concluded within the framewo rk of the international or regional 
economic organizations.  
Article 24 
 
(d) The value of goods for customs purposes sha ll be calculated according to the rules 
and basis of this Law set forth in the executive regulations. 
Article 25 
 
(e) Approval of the value as a distinctive element of the goods requires the following: 
1. Any customs declaration shall be accompanie d with a detailed original invoice and the 
director general or whom he may delegate ma y allow finalization of the clearance procedures 
without presentation of the authenticated origin al invoices and the required documents against 
an undertaking to produce them within a peri od not exceed 90 days from the date of the 
undertaking. 
 
2. The value of the goods shall be proved by submitting all invoices and documents reveres the 
value  thereof according to the basis set fort h in the executive regulations of this Law. 
 3. The customs office may require the submission of tracts, correspondences and other relevant 
documents without being bound to accept all th at is stated therein or in the invoices. 
 4. The Administration may request Arabic transl ation of the invoices issued in a foreign 
language showing details of the goods in acco rdance with the customs tariff as well as the 
other documents, if so needed.  
 
Article 26  
 The value of the exported goods is the value at the time of registration of customs declaration 
plus all the costs until arrival of the goods to the customs enclosure.   
 G/VAL/N/1/QAT/1 
Page 10  
 
Article 27 
 
(i) Goods not mentioned in the customs tariff (Nomenclature) and the 
explanatory notes thereof are to be class ified according to the publications of 
the World Customs Organization relating thereto. Goods that fall under local 
subheadings in the customs tariff Nomencla ture are to be classified within the 
context of the Council states. 
 
 
Part 5 
 
Importation and exportation 
 
Chapter I: Importation 
 
1. Sea carriage 
 
 
Article 28 
 
 Any goods imported into the country by sea shall be registered in the manifest.  A single manifest for the whole load signed by master shall be made which shall contain the 
following information:    i. Name and nationality of the vessel and its registered load.  
ii. Types of the goods, total weight thereof and the weight of bulk goods (if any) if goods are 
prohibited, their actual designation shall be mentioned.  
  iii. Number of packages and pieces, descripti on of packing, marks and numbers thereof.  
 
 iv. Names of the consignor and consignee.  
 v. The seaports where the goods are shipped from (ports of loading).  
Article 29 
  When entering the customs zone, the master shall produce the original manifest to the 
competent authorities.   When the vessel enters the harbour, the mast er shall submit to the customs office the 
following information and documents:    
1. The (manifest) 
 2. The manifest of the vessel supplies and the crew’s luggage and the commodities belonging 
to them.  
 
 3. A list of the passengers’ names. 
  4. A list of the goods to be discharged at this port.   G/VAL/N/1/QAT/1 
 Page 11 
 
 
5. All the shipping documents which the customs enclosure may require for application of the 
customs regulations. 
  The required information and documents sha ll be submitted within (36) hours from the time 
of entering the port official holidays shall not be calculated in this time limit. 
  
Article 30 
   
(f) If the waybill belongs to a vessel that does not make regular voyages or that does not 
have a forwarder at the port, or if it is a sail vessel, then the manifest must be 
endorsed by the customs authorities at the shipping port. 
Article 31 
 
 Cargo of the vessel and all other marine mean s of shipping may be unloaded only within the 
customs zone at the port. Any shipment may be unl oaded or transhipped only under supervision of the 
customs office. 
  
(g) Unloading and transhipment shall be comple ted as per to the conditions laid down by 
the General Manager. 
Article 32 
 
 Subject to the provisions of Article (53) here in the master, forwarder or his representative 
shall be held responsible for any shortage in the number of pieces or packages or the contents thereof 
or the amount of the bulk goods until delivery of  the goods to the customs storehouses or at the 
warehouses or to the owners thereof, if so allowed. 
 
Article 33 
 
(i) If a shortage in the number of unloaded pieces or packages or in the amount 
of bulk goods, compared to those mentioned in the manifest, is found out, the master or his representative shall e xplain the causes of such shortage and 
prove the rough documents that it has occurred outside the marine customs 
zone. If such documents cannot be s ubmitted at once, a time limit not 
exceeding six months may be given to submit the same against a guarantee ensuring the Administration’s rights. 
 
2. Import of goods by land 
 
Article 34 
 
 Customs procedures of the goods imported by land should be completed at the nearest 
customs station and may be referred to another inla nd customs station, in cases to be decided by the 
General Manager. 
 
Article 35 
 
 A manifest of the total cargo of any land means of conveyance shall be prepared and signed 
by the carrier or his representative and shall cont ain adequate information on the means conveyance, 
its cargo and all other details as per to the conditions specified by the General Manager. 
 G/VAL/N/1/QAT/1 
Page 12  
 
 Carriers or their representatives shall submit the manifest to the customs station immediately 
upon arrival thereinto. 
  
3. Air Freight  
 
Article 36  
 
 Subject to the provisions of Article (19) herein , aircraft crossing the state airspace shall follow 
the specified routes therefore and shall land only at the airports where customs stations exist. 
 
Article 37 
 
 A manifest of the airplane’s cargo shall be prepared and signed by the captain according to 
the conditions set forth in Article (28) a nd paragraphs 1 and 2 of article 29 herein. 
 
Article 38 
 
(ii) The captain or his representative shal l submit the manifest and the lists 
mentioned in the preceding article here in to the customs officers and shall 
hand over these documents to the customs station upon the arrival of the 
aircraft. 
Article 39 
 
 Goods may not be unloaded or dropped out of aircrafts during flight unless it is necessary to 
do so for safety reasons, provided that the customs station shall be notified of the same.   
Chapter 2:  Exportation 
 
Article 40 
 
(iii) Owners of the means of conveyance of goods or their agents, loaded or 
unloaded, shall- when leaving the country- submit to the customs station the manifest as per the provisions of chapter 1 of this part and shall obtain exit permission. However, the General Manager, may, in certain cases, make an exception to this condition. 
Article 41 
 
(iv) Exporters of goods shall pass with th e goods to be exported through the 
competent customs station and declare them in details. Carriers towards land borders are prohibited to overpass the customs station.  
Chapter 3: Import and export by post 
 
Article 42  
 
 Goods may be imported or exported by mail in accordance with the provisions of this law and 
subject to the other applicable international postal ag reements and local Laws and regulations in force. 
 
   G/VAL/N/1/QAT/1 
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Chapter 4: Common provisions  
 
Article 43 
 
 Several sealed packages, assembled in any way whatsoever, may not be stated in the manifest 
as a single package.  Containers, closets and traile rs are subject to the instructions given by the 
General Manager.   A single consignment may not be splitted. However, for acceptable reasons, the Director 
General may allow such splitting, provided that such splitting shall not result in a loss to the treasury.  
 
Article 44 
 
(v) Provisions of Articles 31, 32, and 33 he rein shall apply to the land and air 
conveyances in respect to the unloading and transhipment of goods. Drivers, 
captains of aircrafts and transportation company's carriers shall be 
responsible for any shortage in the goods. 
Article 45 
 
 The Authority may exchange with other bodies the information's relating to customs 
clearance through electronic means. 
 
 
Part 6 
 
Customs clearance Stages 
 
Chapter I: Customs declarations  
 
 
Article 46 
 
 When clearing any goods, even if exempted  from customs duties, a detailed customs 
declaration, as in the approved forms shall be submitted to the customs office containing all the 
information that enable in application of the cu stoms regulations and levying applicable customs 
duties and for the purposes of statistics.  
Article 47  
 
 Subject to the provision of paragraph (1) of  Article 25 herein, The General Manager shall 
specify the documents that must be  attached with the customs declar ations and the information to be 
contained therein and shall allow the completion of the clearance procedures in the absence of any of 
the required documents against cash or bank gua rantees or a written undertaking to submit such 
documents according to the c onditions specified thereby. 
 
Article 48 
 
 Contents of the customs declarations may no t be modified after registration; however, the 
declarant may apply in writing to the Director for co rrection before the customs declaration is referred 
to inspection.    G/VAL/N/1/QAT/1 
Page 14  
 
Article 49 
 
(vi) Owners of the goods or their represen tatives may check their goods before 
submitting the customs declaration and may take samples thereof, when necessary, after obtaining permission from the Director and under 
supervision of the customs station.  Such samples shall be subject to the 
applicable customs duties. 
Article 50  
 
 No parties other than the owners of the goods  or their representatives may have access to the 
customs declarations and documents excluding competent judicial or official authorities. 
 
 
 
Chapter 2: Examination (Inspection) of goods 
 
Article 51 
 
(h) The authorized customs officer shall examine the goods wholly or partially after 
registering the customs declarations as per to  the instructions of the General Manager. 
Article 52 
 
(i) Examination of goods shall take place at the customs station; however in 
certain cases such examination may be conducted outside the customs station 
according to the regulations laid  down by the General Manager. 
 
(ii) Transferring the goods to the place of  examination and the unpacking and 
repacking of packages and all other works required for such examination 
shall be at the expense of the owner thereof who will be responsible thereof 
until the arrival of the goods at the place of examination. 
 Goods placed in the customs storehouses or at  the places intended for examination may not be 
removed there from without the approval of the customs station. 
. 
 The individuals who work in carrying goods and presenting them for examination shall be 
acceptable to the customs station. access to the st ore houses, warehouses, enclosures, sheds and yards 
intended for the storage or deposit of goods and to  the places allocated for examination may not be 
authorized to any person without approval of the customs station.  
Article 53 
 
(iii) Examination shall be conducted only in the presence of the owner of the 
goods or the representative thereof. Should a shortage in the contents of the packages shown up, the responsibility ther eof shall be determined as in the 
following order:- 
(i) 1. If the goods had been placed in the customs storehouses and warehouses in 
packages that are in an appare ntly proper condition from which it can be ascertained that the 
shortage in their contents had occurred at the exporting country prior to shipping, then the detection of such shortage shall be disregarded.   G/VAL/N/1/QAT/1 
 Page 15 
 
 
  
(i) 2.  If the goods entering the customs storehouses or warehouses are in 
packages that are in an apparently im proper condition, the body in charge of 
these storehouses or warehouses shall, togeth er with the carrier,   record this 
incidence in the delivery report and ascertain of the weight, contents and 
number of thereof. It shall also ta ke the necessary precautions to ensure 
safety of the goods, in such case the carrier shall be held responsible unless a reservation is indicated on the manifest  and endorsed by the customs office of 
the exporting country in which case the de tention of such shortage shall be 
disregarded. 
3.  If the goods have been admitted into the cust oms storehouses warehouses in packages that are in 
an apparently proper condition then became subject of suspicion thereafter, the body in charge of 
such storehouses and warehouses shall be responsible there from. 
 
Article 54 
 
(ii) When the customs station suspects the presence of prohibited or different 
than stated in the customs documents, it shall have the right to open the packages for inspection in the absen ce of the owner thereof or his 
representative, if he refrains from attending the inspection at the specified time although being notified therewith. When necessary, the customs station 
may inspect the goods before notifying the owner or his representative. Such 
inspection may be conducted by a committe e to be formed for this purpose, 
by a decision of the General Manager and a report of the findings of inspection shall be made.  
Article 55  
 
(iii) The customs station may have the goods  analyzed by specialized agencies to 
verify the kind and specifications thereof or their conformity to the provisions of the regulations and laws in force. 
(iv) Goods requiring the availability of certain  conditions and specifications to be 
released shall be subject to analysis (testing) and inspection; however the 
Director may release such goods adequate guarantees ensuring that such 
goods shall not to be disposed of until the analysis result was produced.  
(v) The General Manager may order that the goods, proved through inspection or 
analysis to be harmful or not conforming to the approved specifications, be destroyed on the expense and in presen ce of the owners thereof or their 
representatives. When necessary, such  goods shall be re-exported to the 
source country of origin in which case a report of the same shall be made.  
Article 56  
 
(vi) If the customs office cannot verify the correctness contents of the customs 
declaration through inspection of the goods or the documents submitted, it 
may suspend inspection and request necessary supporting documents. 
Article 57 
 
 Customs duties shall be levied according to the contents of the customs declaration. Should 
inspection resulted in a difference (discrepancy) between the goods and what is stated in the customs G/VAL/N/1/QAT/1 
Page 16  
 
declaration, customs taxes and duties shall be levied on the basis of this finding without prejudice to the authority's right to levy the applicable fin es, when necessary, under the provisions herein. 
 
Article 58 
 
 The customs station may re-inspect the goods according to the provisions of Articles 51 - 55 
herein.  
 
  
Chapter 3: Provisions relating to passengers 
  
Article 59 
  
 Items or belongings accompanying the passengers  shall be declared and inspected at the 
competent customs station according to the rules and practices laid down by the General Manager. 
 
 
Chapter 4: Adjustment of the value 
 
Article 60 
 
(vii) A valuation committee composed of officers from the administration shall be 
established by a resolution of the Gene ral Manager to settle the disputes 
arising between the customs station and the persons concerned about the 
value of the imported goods. Such committee may seek assistance of experts at its discretion.  
(viii) Without prejudice to the importer’s right to resort to court, the importer may 
complain before the valuation committ ee against the decisions of increased 
value within fifteen days following the registration of the customs declaration 
or from the date of the valuation noti ce sent to him by registered mail. 
Decisions of this committee shall be take n by majority and shall be effective 
once approved by the General Manager. The importer shall be informed in 
writing of the decision taken by the co mmittee concerning his complaint. The 
reasons for such decision shall be stated therein.  
Article 61 
 
(ix) Should a dispute arise between the comp etent customs officer and the owner 
of the goods about the value of the g oods due to discrepancy in description, 
origin or any other reason, the matter sh all be referred to the Director. If the 
director confirmed the opinion of the customs officer but the owner of the 
goods does not accept such confirmation, th e matter shall be referred to the 
General Manager for settlement of dispute or for referral to the valuation committee. 
(x) The Director may allow with drawl release the goods in dispute, if not 
prohibited, after collecting a deposit in an amount equivalent to the sum of 
the customs duties determined by the cu stoms station. Samples of the goods 
shall be temporarily maintained for re ference when necessary; such samples  G/VAL/N/1/QAT/1 
 Page 17 
 
 
shall be returned to the owner of thereof unless they are consumed for 
inspection and analysis purposes. 
 
 
Chapter 5 
 
Payment of other customs charges and withdrawal of goods 
 
Article 62 
 
 Goods shall be subject to customs duties and may not be withdrawn unless after completion 
of relevant customs procedures and payment of cust oms duties and any other charge according to the 
provisions herein.   Goods shall be delivered to the owners or their duly authorized representatives according to 
the procedures prescribed by the General Manager  
 
Article 63 
 
 The customs officers assigned to collect custom s duties shall execute an official receipt 
voucher in the form prepared by the Authority. 
 
Article 64 
 
 When a state of emergency is declared, the Authority may precautions for withdrawal of the 
goods against special guarantees and conditions  to be determined by the Authority. 
 
Article 65 
 
 According to the regulation and conditions i ssued by the General Manager, goods may be 
with drawn prior to payment of the customs duti es and after completion of the customs procedures, 
against bank, monetary or documentary guarantees. 
 
 
Part 7 
 
Cases pending customs Duties and cases of Refund 
 
 
Chapter I: General Provisions 
 
Article 66 
 
(xi) Goods may enter the state and he tran sported to any other place within the 
country without payment of customs duties against submission of a bail monetary or a bank guarantee equivalent to the amount of the customs duties levied thereon according to the instruct ions issued by the General Manager. 
Article 67 
  Monetary bails, bank guarantees and securities may be released against certificates of 
discharge according to the conditions de termined by the General Manager. 
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Chapter 2: Goods in Transit 
 
Article 68 
 
(xii) Subject to the provision of Article 66 herein and the provisions of the Unified 
Economic Agreement of the GCC Arab States, goods are allowed to transit 
the territories of the Council member st ates according to the provisions of the 
Law and international agreements in force. 
Article 69 
 
 Transit operations shall not be passed ex cept at the authorized customs station . 
 
 
Article 70 
 
(xiii) Subject to the provisions of the regional and international ag reements in force 
transit goods shall be transported through the routes specified therefore by the various means of transport at the carrier’s responsibility according to the instructions issue by the Director General. The routes for such transit transportation and the conditions thereof are to be determined by a resolution 
of the Authority. 
Article 71 
 
(xiv) In the event goods are transported from one customs station to another, the 
persons concerned may be exempted from submitting a detailed declaration 
at the port of entry and the referral shall be according to the documents and 
conditions prescribed by the General Manager. 
Article 72 
 
 The Authority shall issue the necessary r esolutions governing pending customs duties 
applicable to all other kinds of transit goods transportation.  
 
 
Chapter 3: Warehouses 
  
Article 73 
 
(xv) Warehouses inside or outside the customs station shall be established by a 
resolution of the Authority; the regulations and conditions controlling such warehouses shall be laid down by the General Manager.  
Article 74 
 
 Goods may be deposited with the warehouses insi de or outside the customs station without 
payment of customs duties according to the regula tions and conditions dete rmined by the General 
Manager.  
 
 
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Article 75  
 
 The Authority shall have the right to superv ise and control the warehouses managed by other 
agencies, according to the provisions of Law. 
 
 
Chapter 4: Free zones and duty-free shops 
 
Article 76 
 
 Free zones and duty free shops shall be estab lished by virtue of a Law the regulations 
conditions and procedure thereof shall be laid dow n by a resolution of the Minister based on the 
Authority recommendation.  
Article 77 
 
(xvi) Subject to the provisions of Articles 78  and 79  herein, all foreign goods of 
whatever kind or origin may be brou ght into the free zones and duty-free 
shops , and taken out there from to  outsi de the state or to other free zone and 
duty-free shops,  without being subject to customs duties. 
 Subject to the export restrictions and custom s procedures applicable to re-exportation, the 
foreign goods re-exported from the state may be adm itted into the free zones and duty-free shops.   
   Goods in the free zones and duty-free shops shall not  be subject to any restriction in respect to 
the period of remaining therein.   
Article 78 
  
 The goods, stated in the manifest as imported goods, may not be transferred or brought into 
the free zones and duty-free shops unless by approva l of the General Manager and according to the 
conditions and restrains prescribed thereby. 
 
Article 79 
 
 The following goods are prohibited to be brought into the free zones and duty-free shops:   
1.  Flammable goods, except the fuels necessary for the operation allowed by the authority 
supervising   free zones and duty-free shops according to the conditions prescribed by the 
competent authorities. 
 
2.  Radioactive materials 
  
3.  Arms, ammunition and explosives, of wh atever nature, except those licensed by the 
competent authorities. 
 
4.  Goods infringing the legislations relating to commercial and industrial, intellectual or 
Artistry property rights in respect of which reso lutions have been issued by the competent 
authorities.  
 
5.  All kinds of narcotic drugs and derivatives thereof. 
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6.  Goods originated in an economically boycotted country.  7.  Goods prohibited from entering the state.  
 
Article 80 
  The Authority may carry out inspection works in the free zones and duty-free shops for goods 
prohibited to be brought the rein, and it may also review the documents and examine the goods when 
smuggling operations are being suspected.  
Article 81  
 
 The manager of the free zones and duty-free shops shall submit to the Authority, when requested, a list of all the goods brought into or taken out there from.  
 
Article 82 
 
(xvii)  Goods placed at the free zones and the duty-free shops shall not be 
transferred to other free zones and duty-free shops, stores or warehouses unless according to the securities, undertak ings and determined prescribed by 
the General Manager 
Article 83 
 
 Goods may be withdrawn from the free zones and duty-free shops into the state according to 
the provisions of applicable regulations a nd as instructed by the General Manager. 
 
Article 84 
  
(xviii)  Goods taken out from the free zones into  the customs station are treated as 
foreign goods even if incorporating local raw materials or articles on which customs duties and have been collected prior to their admission into the free 
zones. 
Article 85 
 
 National and foreign vessels shall be permitted to obtain all needed maritime equipment from 
the free zones.  
Article 86 
 
(xix) The administration of the free zones and duty-free shops shall be responsible 
of all offences committed by its empl oyee and for the unauthorized illegally 
taken out of goods there from. All regu lations and instructions relating to 
security, public health, smuggling and fr aud control shall be applied thereon 
Article 87 
 
 The goods taken from the free zones and duty-free shops into or out of the state shall be 
treated as foreign goods. 
 
 
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Chapter V 
 
Temporary Admission 
 
Article 88 
 
(xx) Subject to the provisions of the Unified Economic Agreement of the Council 
states and the other international ag reements in force, goods may be 
temporarily admitted without collectio n of customs duties thereon according 
to the conditions set forth in the Executive Regulations hereof. 
 
Article 89 
 
 The General Manager may grant temporary admission license for the following: 
 
1.  Heavy machinery and equipment to carry off projects or for conducting the 
scientific and practical experiments relating to such projects.  2.  Foreign goods imported for completion of processing.  
 3.  Items temporarily imported for playgrounds, theatres, exhibitions and the likes.  
 
4.  Machinery, Appliances and equipment imported into the country for repairing. 
  5.  Containers and packing imported for filling.  
 6.  Animals admitted in for grazing. 
  7.  Commercial samples for display.   8. Other cases that may require such temporary admission.  
(xxi) The items provided for herein shall be  re-exported or deposited with the free 
zone, customs station or warehouses du ring the temporary admission period 
prescribed by the Executive Regulations hereof.  
Article 90 
 
 Provisions of the Unified Economic Agreement of  the GCC States and the other international 
agreements in force governing the temporary admiss ion of vehicles shall be observed according to the 
instructions prescribed by the Executive Regulations hereof. 
 
Article 91 
 
 The materials and articles released by temporary admission may not be used, allocated or 
disposed of for purposes other than those for which they were imported and declared in the submitted 
declarations. 
 
Article 92 
  Any discovered shortage in the goods released by temporary admission when taken out   shall 
be subject to the customs duties applicab le thereon at the time of admission.  
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Article 93 
 
 The Executive Regulations shall prescribe the conditions for practical application of the 
temporary admission and the guarantees to be produced.  
Chapter 6 
 
Re-exportation 
 
Article 94 
 
(xxii)  The goods imported into the country, on which customs duties were not 
collected, may be re-exported outside the country or may be taken to the free 
zone according to the procedures and guarantees prescribed by the Executive Regulations hereof. 
Article 95 
 
(xxiii)  In certain cases, permission may be granted for transhipment of the goods or 
withdrawal of the goods that were not  placed into the customs warehouses, 
from the wharves to the ships according the conditions prescribed by the 
General Manager 
Chapter 7 
 
Drawback 
  
Article 96 
 
 Customs duties collected on the foreign goods sh all be totally or partially refunded at re-
exportation according to the rules and conditions set forth by the Executive Regulations hereof. 
  
Section 8  
 
Exemptions 
 
Chapter I 
 
    Goods exempted from customs duties  
  
 
Article 97  
 
(j) The goods specified to be exempted from cu stoms duties and in the unified customs 
tariff of the GCC states shall be exempted from customs duties.  
 
 
  C h a p t e r  2  
 
  Diplomatic exemptions  G/VAL/N/1/QAT/1 
 Page 23 
 
 
Article 98 
 
(k) Imports of the diplomatic corps, consul ates, international organizations and the 
members of the diplomatic and consular corps accredited by the government shall be exempted from customs duties on reciprocity  basis according to the international 
agreements, laws and orders in force. 
Article 99 
 The goods exempted under the preceding Article he rein may not be disposed of  or abandoned 
for a purpose other than that for which they have been exempted, unless after notifying the 
Administration, and payment of the due customs duties. 
 
 Customs duties  are not to be levied if the be neficiary has disposed of the goods, exempted 
goods after three years from the date released by the cu stoms station provided that reciprocity basis is 
available.  
Article 100 
 Exempted vehicles in accordance of the provisions of Article 98 herein may not be disposed 
of before the elapse of three years following th e date of exemption excluding the following cases: 
  
1 Termination of the mission of the diplomatic  or consular member benefiting from the 
exemption in the state. 
 2 The occurrence of an accident to the exempted  vehicle which makes it unfit for the use of 
the diplomatic or consular member based on a joint recommendation by both the Traffic Department and the Administration. 
 
3 The sale by one diplomatic or consular member to another member provided that the 
assignee shall be entitled to the right of exemption. 
 
Article 101 
 The right of exemption for the individuals bene fiting from it according to Article (98) herein 
shall begin from the date of commencing their jobs  at their official places of work in the State. 
 
 
Chapter 3 
 
 
Military exemptions 
 
Article 102 
 
 
 Imports for all sectors of the military forces and internal security forces,  such as ammunitions, 
arms, equipment, military means of transport and parts thereof and any other materials, shall be 
exempted from customs duties by a resolution of the Council of Ministers. 
 
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Chapter 4 
 
Personal effects and household items 
 
Article 103 
 
 
 The personal effects and used household items  brought into the country by the nationals 
residing abroad or the foreigners coming for the firs t time for residence in the State shall be exempted 
from customs duties, subject to the conditions and restrictions determ ined prescribed by the General 
Manager. 
  To be exempted from customs taxes duties ar e the personal effects and gifts in possession of 
passengers provided that such items are not of a commercial nature and shall be conforming to the 
conditions and controls prescribed  by the Rules of Implementation. 
  
  
Chapter 5 
 
Imports of the Charitable Organizations 
 
 
Article 104 
 
 The needs of the Charitable Organizations  shall be exempted from customs duties according 
to the conditions and restrictions prescrib ed by the Executive Regulations hereof. 
 
 
Chapter 6 
 
Returned goods 
 
 
Article 105 
  
(i) The following goods shall be exempted from customs duties: 
 
1. Returned goods of national origin th at  were previously exported. 
 
2. Returned foreign goods that are proved to ha ve been previously re-exported outside the 
state, if returned within one year from the date of re-exportation. 
 
3. Goods that have been temporarily exported for completion or repair shall be subject to the 
customs duties in an amount equivalent to the addition resulting from such finishing or repair 
according to the decision of the General Manager.  
  
 The Authority shall determine the conditions to  be satisfied for benefiting from the provisions 
of this article.   
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Chapter 7 
 
General  provisions 
  
Article 106 
 
 The provisions of the exemptions set forth in th is chapter shall apply to the goods covered by 
exemption, whether directly or indirectly imported or bought from the customs warehouses or the free zones subject to the conditions  specified by the Authority. 
 
 Should a dispute arise on whether the goods provi ded for in this chapter are subject to or 
exempted from customs duties, the Genera l Manager shall settle such dispute. 
 
Section 9 
 
Service charges 
 
Article 107 
 
 
Goods placed in the yards and warehouses of the customs station shall be are subject to the 
charges of storage, handling and insurance a nd the other services required for the storage and 
inspection of goods at the applicable rates. Howeve r, storage charges shall not, in any way, exceed 50 
per cent of the estimated value of the goods. In th e event such warehouses are administered by other 
agencies, they may collect such charges according to the provisions  and rates specified in this 
connection. 
 
Goods may be subject to the charges of impac ting, sealing, analysis and all services rendered. 
 
The services and charges mentioned in this Article and collection conditions shall be 
determined by a resolution issued by the Authority. 
 
 
Part 10 
 
Customs Agents 
 
 
Article 108 
 
(ii) A customs broker is any natural person or  juristic engaged in the preparation 
of the customs declarations, signing them, submitting them to the customs 
station and completion of the customs procedures for clearing the goods on 
behalf of others 
Article 109 
 
 Declaration of the goods at the customs sta tion and the completion of the customs procedures 
thereof, whether for importation, exportation or transit, shall be accepted from: 
 1. The owners of the goods or their authorized representatives satisfying the requirements prescribed 
by the General Manager includi ng the authorization conditions. 
 2. Licensed customs agents. G/VAL/N/1/QAT/1 
Page 26  
 
 
Article 110 
 
(iii) Endorsement of the delivery order in the name of the customs agent or the 
representatives of the owners of the goods shall be deemed as an 
authorization for finalization of the customs procedures without any liability 
on the part of the Authority resulting from delivering the goods to the endorsee. 
Article 111 
 
(iv) The customs agent shall be held responsible for his acts and those of his 
employees towards the importers, export ers and the Authority according to 
the provisions herein. 
Article 112 
 
The General Manager may issue a decision concerning the following: 
 
1. The necessary conditions to issue customs clear ance proactive license for the a gents and 
for the representative of the customs ag ent and Licensing procedures for both . 
 
2. the Necessary conditions  for opening customs clearance offices, 
 
3. Obligations of the customs agent and his re presentative, and the number of agents and 
agents representative authorized to practice at the customs stations. 
 
4. Procedures of movement of the representativ es of  customs agent between the customs 
clearance station,  
 
5. The customs stations  wherein the cust oms agents are authorized to work, 
 
6. Procedures to do without customs agents and their representatives, 
 
7. Procedures of withdrawing the licenses of th e customs agents and their representatives, 
and case of deletion from the Authority registry of agents and their representatives 
 
Article 113 
 
(v) Subject to the provision of Article 138 herein and without prejudice to any 
civil or penal liability set forth herein  or in any other regulation law, the 
General Manager may impose on the customs agent and the custom agent representative after taking the necessary investigation by the competent 
administration any of the following penalties commensurable with the offence committed: 
 
1. Warning. 
 2. A fine not to exceed QR 5000  
 
3. Suspension of work for a maximum period of two years. 
 4. Cancellation of the license and final prevention from practicing the profession.  G/VAL/N/1/QAT/1 
 Page 27 
 
 
 
A complaint against such penalties may be made before the Authority within thirty days from 
the date of notification thereof. The resolution (judgment) of Authority decision on the complaint shall be final.    
Article 114  
 
The customs agent shall keep a re cord the last five years wherein he records a summary of the 
customs transactions he has completed on behalf of  others according to the conditions stipulated by 
the customs station. This register shall contain th e amount of duties paid to the customs station, the 
fees paid to the agent and any other expenses rela ting to the transactions. General Manager or his 
authorized representative shall have absolute power  to have access at any time to these records 
without objection by the agent whatsoever.  
 
 
Part 11 
Rights and duties of the Authority officers 
 
Article 115 
 
The administration officers, appointed by a d ecision of the Minister, shall be deemed as 
investigation 
 
The aforesaid officers, when appointed, are give n identification cards indicating the nature of 
their jobs, to be presented upon request and sha ll put on the specified official uniform when 
performing their duties if the nature of their job so requires.  
Article 116 
 
 Civil and military authorities and internal secur ity forces shall render to the customs officers 
every assistance for the performance of their duties once requested and the Authority shall cooperate 
with the other official authorities. 
 
Article 117  
 
Customs officers, whose nature of job so re quires, are allowed to carry weapons. Such 
officers shall be determined by a resolution of the Authority in coordination with the competent 
authorities. 
 
Article 118 
 
 Any customs officer, whose services are termin ated for any reason whatsoever, shall return 
the items in his trust to the authority.  
  
Article 119 
 
 The incentives and allowances gran ted to the Authority officers ar e determined by a decision 
of the Minister based on a proposal from the aut hority according to the nature of their jobs. 
 
 
  
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Part 12 
 
Customs legal Actions 
 
Chapter I: Investigation of smuggling 
 
 
Article 120 
 
Customs officers shall combat smuggling, to this  effect; they are authorized to inspect the 
goods and the means of conveyance and to search  persons under the provisions herein and the 
other laws in force according to.  
The body search of women shall be conducted only by a female inspector. 
 
In the event there are adequate evidence of the presence of smuggling and after obtaining 
permission from the competent authority, customs offi cers shall be entitled to search  any house, store 
or shop according to the laws force according.  
Customs officers shall not be held responsib le for the damages resulting from the proper 
performance of their jobs. 
 
Article 121 
 
Customs officers authorized as investigation offi cers shall have all right to get aboard the 
vessels anchoring in the local ports or those entering or leaving such ports and to stay aboard until the 
cargo is unloaded and they may inspect all parts of the vessel. 
 
Article 122 
 
 Authorized customs officers authorized as inv estigation officers shall have the right to get 
aboard the vessels in the customs zone for inspection or presentation of the cargo manifest and the 
other required documents under the provisions herein; in case refraining from producing such 
documents or in the absence of such documents a nd when smuggled or prohibited goods are suspected 
to be on board, customs officers may take all necess ary measures to seize such goods and shall lead 
the vessel to the nearest customs office.   
Article 123 
 
The Administration may take appropriate acti ons for investigating smuggling inside and 
outside the customs station according to the rules laid down by the Authority.  
 
Article 124 
 
Investigation of smuggling, seizure of goods and proving customs offences may be conducted 
on all goods within the territories of th e country in the under mentioned places:-  
  
1. in both the land and maritime customs zones. 
 2. At the customs station, seaports, airports and all the places subject to customs control.  3. Beyond customs zone in case of hot pursuit of the goods that have been seen within the zone in a 
situation that indicates that they are intended to be smuggled.     G/VAL/N/1/QAT/1 
 Page 29 
 
 
Article 125 
 
Authorized Customs officers authorized as inv estigation officers shall to have access to the 
papers, documents, records, correspondences, comme rcial contracts and instruments whatsoever, 
directly or indirectly relating to the customs operations, and to seize them when offences are found 
out at the of the shipping and transportation companie s and the natural and juri stic persons involved in 
customs operations, such companies and persons sha ll keep all the aforesaid documents for a period 
of five years from the date of completion of the customs operations. 
 
Article 126 
 
Customs officers authorized as investigation offi cers may detain any person suspected to have 
committed or attempted to commit an offence or involved in committing, Smuggling, Transporting or 
acquisition of smuggled goods.  
 
Chapter 2: Seizure report 
  
Article 127 
 
When the offence/crime or smuggling is found out , a seizure report shall be promptly made 
by at least two customs officers and it may be made by one customs officer when necessary.  
Article 128  
 
The seizure report shall contain the following details: 
  
1. The place, date and hour (in words and figures) of preparation thereof.  2. Names of the customs officers who had det ected the offence and those who had prepared 
the seizure report, their signatures and the nature of their jobs. 
 3. Names of the offenders or those responsible for smuggling, their nationalities, 
characteristics, occupations and detailed  addresses. 
 
4. Seized goods, kinds and quantities thereof, thei r value and tariff    heading and place, date 
and hour of seizure thereof. 
 5. Detailed facts, statements of the offenders or the individuals responsible for smuggling and 
the statements of witnesses, if any. 
 
6. An indication in the seizure report that it has been recited to the attending offenders or 
those involved in smuggling who had approve d it by signing it or refused to do so.  
 7. All the other useful documents and the pr esence of the offenders or those involved in 
smuggling when making inventory of the goods or their refusal to attend. 
 
8. Referring samples of the seized smuggled ma terial to the competent authorities for 
verification of prohibited materials. 
 9. Identifying the authority to which smuggled ma terials have been delivered and a signature 
of receipt of such authority.  G/VAL/N/1/QAT/1 
Page 30  
 
 10. Identifying the security authority to which the smuggler(s) has been detained and the hour 
and date of detention. 
 
Article 129 
 
The seizure report prepared according to the preceding two Articles herein is a evidence 
of the material facts that have been seen by the customs officers who had prepared it, unless the 
country is proved.  
The incompleteness in form of the seizure report does not cause it to be null and may not be 
returned to the customs officers who had prepared it unless such incompleteness is related to material 
facts. 
 
Article 130 
 
The Customs station may seize the goods subject of offence or smuggling and other items 
used for concealment as well as the means of c onveyance whatsoever (i.e. boats, vehicles and 
animals) excluding vessels, aircraft and public bu ses intended for the transport of passengers, unless 
specially designed for smuggling purposes. 
 
 
Article 131 
 
Smuggled goods or those attempted to be smuggl ed such as narcotic drugs and the like shall 
be disposed of according to the laws in force.  
  
Chapter 3: Precautionary measures 
 
Section I: Precautionary seizure 
 
Article 132 
 
Customs officers executing the seizure report may seize the goods -subject of smuggling or 
offence- and the means of concealment and conveya nce thereof and seize all documents in order to 
prove the offences or smuggling and to secure the duties, and fines. 
 
The General Manager may, when necessary, have an order issued by the competent 
authorities to effect provisional attachment on the properties of the offenders and smugglers 
through other as a security of the payment of th e customs duties and fines and implementation of 
the final decisions and judgments issued in this respect.  
Article 133 
 
The General Manager may, when necessary and as a guarantee for the public treasury’s 
revenues, impose a customs security on the prop erty of the duty payers or their partners.  
 
Article 134 
 
Arrest may be authorized only in the following cases: 
 
1. Smuggling offences in the act. 
  G/VAL/N/1/QAT/1 
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 2. Resistance to customs officers or security o fficers that impedes seizure or investigation of 
smuggling cases or customs offences or the persons involved therein.  
 
The customs officers authorized as investigation o fficers or the security authorities shall issue the 
arrest order. The arrested person shall be presente d to the competent authority within 24 hours from 
the time of arrest. 
 
 
Section II: Preventing the offenders and the p ersons accused of smuggling from leaving the 
country.  
 
Article 135 
 
The General Manager or his authorized representative may ask the competent authorities to 
prevent the offenders or the persons accused of sm uggling from leaving the country, if the value of 
the seized goods is not sufficient to cover the, duties charge and fines. 
 
Such prevention order may be cancelled if th e offender or the person accused of smuggling 
has submitted a bail equivalent to the claimed amounts or if it is found out thereafter that the value of 
the seized gods is sufficient to cover the claimed amounts.  
 
Chapter 4: Customs offences and penalties thereof 
 
Article 136 
 
The collected customs fines and confiscated goods  provided for herein are deemed as a civil 
compensation to the Authority and shall not be covered by the provisions of amnesty.  
Article 137 
 
In the event of multiple offences, fines sha ll be imposed on each offence separately and the 
severest fine will be sufficient to if th e offences are inseparably correlated.  
 
Article 138 
 
Excluding the smuggling cases provided for in Artic le 140 herein and without prejudice to the 
international agreements in force, a fine shall be imposed on the following offences according to the 
executive Regulation of this law:  1. Offences of importation and exportation.  2. Offences of customs declarations. 
 
3. Offences of goods in transit.  4. Offences of warehouses.  
5. Offences of territories under control of the Authority. 
  6. Offences of temporary admission.  7. Offences of re-exportation.  
 G/VAL/N/1/QAT/1 
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8. Any other customs offence. 
 
 
Chapter 5: Smuggling and penalties thereof 
 
Section I: Smuggling 
 
Article 139 
 
(vi) Smuggling is to bring or attempt to bri ng goods into or take them out of the 
state in contravention to the applicable  legislations without payment of the 
customs duties, in whole or in part, or contrary to the provisions of prohibition or restriction provided for herein. 
Article 140  
 
 The following actions are particularly deemed as smuggling (ipso facto) : 
 
1. Not proceeding with the goods to the first port of entry customs station.  
2. Not following the routes specified for getting the goods into or taking them out of the state.  
3. Unloading or loading th e ships contrary to the regulations a pplicable at the customs station or 
unloading or loading the ships within the marine customs zone. 
 
4. Illegal unloading or loading of aircraft cargo  outside official airports or dropping goods during 
flight, subject to the provisions of Article (38) herein. 
 
5. Not declaring at customs station of the im ported exported goods without a manifest, including 
the goods brought by passengers, which have a commercial nature. 
 6. When the goods surpass the customs station at entry or exit without being declared.  
7. Discovering goods, not declared to a customs station, concealed in places or cavities not 
usually designed for containing such goods. 
 8. Increase, decrease or alteration in the number of  the packages or the decl ared contents thereof 
in a situation suspending the duties provided fo r in part 7 herein discovered after the goods 
have left the customs station. This provision applies to the goods that have illegally transited 
the state or without finalization of their cust oms procedures in which case the carrier shall be 
held responsible. 
 9. Failure to produce the evidences prescribed by the Administration to justify suspensions of the 
customs duties provided for in part seven herein. 
 
10. Taking the goods out of the free zones and duty-free shops, customs warehouses, stores or 
customs zones without finalizing their customs procedures. 
 11. Producing false, fraudulent or fabricated documents  or lists or affixing false marks intended to 
evade the customs duties, in whole or in part , or to avoid the provisions of prohibition and 
restriction. 
 12. Transporting of prohibited or restricted goods without submitting evidences supporting their 
legal importation.  G/VAL/N/1/QAT/1 
 Page 33 
 
 
 13. Transporting or acquisition of goods subject to the customs authority within the customs zone 
without legal documents. 
 14. Non re-importation of goods prohibited to be exported that were temporarily exported for any 
purpose whatsoever. 
 
 
Section 2: criminal Liability 
 
Article 141 
 
Subject to the provisions of the penal code, any of the following shall be held criminally 
responsible:-    
1. Principal perpetrators. 
 
2.  Partners in the offence. 
 
3.  Inciters and interferes. 
 
4.  Possessors of smuggled materials. 
 
5.  Owners of the means of conveyance used fo r smuggling, drivers and assistants who are 
proven to be involved in the smuggling. 
 
6. Owners or tenants of the shops and places where the smuggled materials are kept or the 
beneficiaries there from who are proved to be aware of the presence of smuggled materials in their shops or places. 
  
Section 3: Penalties  
 
Article 142 
 
Without prejudice to any severe penalty provided  for in other laws, smuggling and like offences 
and the attempt to commit any of th em shall be penalized as follows: 
 
1- If the smuggled goods are subject to high customs du ties, the penalty shall be a fine not less than 
double the payable customs duties and not mo re than double the value of the goods and 
imprisonment for not less than one month but not to exceed one year or either of them. 
  As for the other goods, the penalty  shall be a fine not less than double the payable customs duties 
and not more than the value of the goods and imprisonment for not  less than one month but not to 
exceed one year or either of them. 
 2 If smuggled goods are exempted from customs duties, the penalty shall be a fine of not less than 
ten percent of the value thereof of the goods a nd not more than the value and imprisonment for 
not less than one month but not to exceed one year or either of them. 
 
3. If smuggled goods are prohibited, the penalty sha ll be a fine not less than the value of the goods 
but not more than three times the value thereof an d imprisonment for not less than six months but 
not to exceed three years or either of them.  
 G/VAL/N/1/QAT/1 
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In all cases the smuggled goods shall be confiscated, or equivalent of the value thereof not seized. 
 Confiscation of the means of conveyance and the tools and materials used in smuggling, 
excluding public means of conveyance such as ships, aircraft, trains and public buses, unless they are 
intended or hired for smuggling purposes or imposi ng a fine equivalent to their value when not 
seized. 
 The penalty may be doubled if the offence is repeated. 
 
 
Article 143 
 
The General Manager may hold the goods and the seized means of conveyance in case the 
smugglers have escaped or could not be caught and se ll them according to the provisions of part 13 
herein and the proceeds of sale shall revert to th e government upon the expiry of one year form the 
date of sale if the smugglers were not caught.  Shou ld the smugglers be caught or brought for trial 
during this period and the goods have  been ordered to be confiscated, the order of confiscation shall 
apply to the proceeds of sale.    
 
Chapter 6: Pursuance (pursuits) 
 
Part I: Administrative Pursuance (pursuits) 
 
Article 144 
 
The General Manager may issue the necessary or ders for collection of the payable customs 
duties and fines, which the payer has not paid.  
Objection against collection orders may be made to the Authority within fifteen days from 
notification date. Nevertheless, this shall not stay execution unless the claimed amounts are paid through a bank guarantee or a cash deposit. 
 
Article 145 
 
The fines provided for in chapter 4 of this part  shall be imposed by a decision of the General 
Manager or his authorized representative. 
 
The offender or his representative shall be notif ied of the imposed fine by a written notice 
through the Authority. The offender shall pay th e fines within fifteen days from the date of 
notification mere to.  
Article 146 
 
The penalization orders provided for to in the preceding Article may be complained before the 
Authority during the same period and the Authority has the right to confirm, amend or cancel the fire order.  
Section 2: Prosecution of smuggling offences 
 
Article 147 
 
Actions of smuggling offences shall be set in  motion only upon written order from the General 
Manager.  G/VAL/N/1/QAT/1 
 Page 35 
 
 
 
section 3: Conciliatory settlements 
 
Article 148 
 The General Manager or his authorized repr esentative may- upon a written request by the 
person concerned- make a settlement, in the smuggli ng offences, or the likes provided in part twelve 
herein whether prior to the bringing of the action or during the trial and prior to the issuance of the first instant judgment which will re place the criminal case prosecution.  
 
 The Manual (directory) of the conciliatory settle ments shall be issued by a resolution of the 
Authority. 
 
Article 149 
 
Subject to the provisions of the precedi ng Article, the conciliatory settlement  
shall be as follows:  
1- If the smuggled goods that are subject to high customs duties, the settlement shall be a fine 
not less than twice the amount of the custom s duties and not exceeding double the value of 
the goods.  
 
 As regards other goods, the penalty shall be a fine not less than the amount of the payable 
customs duties and not exceeding 50% of the value of the goods. 
  
2- If the smuggled goods are not subject to customs duties, the settlement shall be a fine not less 
than 10% of the value of the goods and not more than 50% of the value thereof. 
 
3- If the smuggled goods are prohibited ones, the settlement shall be a fine not less than the 
value of the goods and not more than three times their value. 
 
4- Confiscation, release or re-exportation (wholly  or partially) of the smuggled goods in 
question. 
 
5- Confiscation of the means of conveyance together with the tools and  Materials used for 
smuggling excluding the public means of conve yance such as vessels, aircrafts and cars 
unless these are designed or rented for this purpose. 
 
 
Article 150 
 
The action shall come to am end when the settlement procedures are finalized. 
 
 
Chapter 7: Liability and Joint liability  
 
Article 151 
 
The offence and the consequent civil liab ility in smuggling offences arise when the 
material factors thereof are available. Good faith or ignorance shall not be an excuse, however, 
the offender shall be excused  from liability if he is proved to be a victim of a force majeure as 
well as he who proves that he has not committed any part of the offence or smuggling or caused it 
to occur or be committed.  
 G/VAL/N/1/QAT/1 
Page 36  
 
Civil liability shall include, in addition to the offenders and smugglers, the accomplices, 
financiers, sponsors, beneficiaries, agents, client s, donators, carriers, possessors and consigners of 
the goods. 
 
Article 152 
 
Investors of private shops and premises wherei n infringing or smuggled goods are kept shall 
be held responsible thereof, whereas investors and employees of public shops and premises as well as 
the owners, drivers and assistants of public means of  conveyance shall be held responsible unless they 
prove their unaware of the presence of such infringin g or smuggled goods and that they have no direct 
or indirect interest therein. 
 
Article 153 
 
  Guarantors shall be responsible, within th e limits of their guarantees, for the payment of 
customs duties, charges fines and other amounts paya ble to the Authority by the principal payers. 
 
Article 154 
 
Customs Agents shall be fully responsible for the offences and smuggling offences they or 
their authorized employees commit concerning customs declarations, but they will not be responsible 
for the undertakings submitted in the customs decl arations unless such undertakings are made by 
them or they have guaranteed the undertakers.  
Article 155  
 
Owners of the goods, employers and carriers of goods  shall be responsible for the acts of their 
employees and all persons working on behalf of them in respect to th e duties and charge collected by 
the customs station and the fines and confiscati ons provided for herein resulting of therefrom. 
 
Article 156 
 
Heirs may not be responsible for the payment- from their own shares of the heritage- of the 
fines payable by the dead offenders unless they we re accomplices in smuggling, the action shall be 
relinquished upon the death of the offender.  
Article 157 
 
Payable customs duties, charge and fines shall be  jointly paid by the offenders or the persons 
liable for smuggling according to the applicable prac tices for collecting the funds due to the State 
Treasury. The seized goods and means of conveyance, if  any, shall be a security for the payment of 
the due amounts.  
 
Chapter 8: Trials Procedures 
  
Article 158 
 
A first instance customs court may be establishe d and shall have the following jurisdictions: 
 1. All smuggling offences and the like.   G/VAL/N/1/QAT/1 
 Page 37 
 
 
2. All offences committed contrary to the provisi ons of this law and the Executive Regulations 
thereof.  
 3. Hearing the objections against collection orders according to the provisions herein. 
 
Article 159 
 
Judgments of the aforementioned first instance cu stoms court may be appealed against before 
the court of Appeal.  
 
The period of appeal shall be thirty days from the date of expiry of the first instance judgment 
time limit if the judgment is default decree or fro m the date of pronunciation of the judgment in 
presence of the accuses/s. 
 
Article 160 
 
Collection and penalization orde rs and the judgments passed in  the customs cases shall be 
enforced by all authorized means of execution, on the movable and unmovable property of the liable 
persons.   
The Minister may issue an order to attach a sufficient amount of such property to cover 
payment of the claimed amounts. 
  
Part 13 
 
Sale of the Goods 
 
Article 161 
 
The Authority shall have the right to sell the goods liable to damage decrease or leakage 
or if the goods are in a condition that might enda nger the integrity of the other goods or the where 
they were kept. 
 
Seized goods which are subject to a considerable depreciation may be sold by authorization 
from the Director General or his representative.  
The sale of the goods shall be based on a repor t stating the condition of the goods and the 
justifications of sale without having to get a j udgment from the competent court, provided that the 
owner of the goods shall be notified thereof.  
If a judgment to return the goods to its owner is passed thereafter, then the price of the sold 
goods shall be paid to the owner afte r deducting any due duties or charge.  
 
Article 162 
 
The Authority Upon expiry of the period specified time limited may sell the goods placed in 
the customs warehouses, in the yards or  wharves at the customs station.  
     
 G/VAL/N/1/QAT/1 
Page 38  
 
Article 163 
 
The Administration may sell the following: 
 1. Goods and means of conveyance that have beco me the property of the Authority as a result of a 
confiscation judgment, a settlement or a written waiver. 
 2. Goods not withdrawn from the customs ware houses within the legal time limit specified 
according to Article(74)herein. 
 
3. Goods and items whose owners are unknown a nd which have not been claimed within the 
storage period specified by the Authority.  
 
Article 164 
 
The Authority bears no responsibility for any damage caused to the goods being sold under 
the provisions herein unless it is proved that the Authority had committed a grievous fault an obvious 
default in the sale process.  
 
Article 165 
 
The sales actions provided for in this part shall be effected in  a public auction according to 
rules and conditions to be specified by the Authority.  
The goods, items and the means of conveyance shall be sold free of the customs duties 
and other charges and except the broker's commi ssion that shall be borne by the buyer during the 
sale procedures. 
 
Article 166 
 
The proceeds of the sale shall be distributed as follows: 
 
1. Customs duties. 
 2. The costs of the sale process.  3. The expenses incurred by the Authority whatsoever. 
 
4. Carriage charges, when necessary.  5. Any other charge. 
 
The balance remaining from the proceeds of selling the goods, the importation of which is 
permitted on the day of sale,  after deducting  th e sums provided for in the above paragraph (a), 
shall be deposited with the Authority as a trust.  The persons concerned may claim refund thereof 
within one year from the sale date otherwise su ch balance will be the property of the treasury. 
 
Goods prohibited or not allowed to be importe d; the remaining balance of the sale price 
shall be the property of the Treasury. 
 
Goods prohibited, restricted or not allowed to be imported sold under a settlement, fire 
order or a court judgment relating to smuggling, th e remaining balance of the sale price shall be 
distributed according to the provisions of Article (167) herein after deducting the customs, duties 
charge and costs.   G/VAL/N/1/QAT/1 
 Page 39 
 
 
 
Article 167 
 
The share of the treasury from the amounts of th e customs fines and the value of the seized or 
abandoned goods and means of conveyance shall be  50% after deducting the customs duties and the 
costs. The remaining portion of the balance shall be  deposited with the customs rewards fund or with 
any other account of the Authority, to be paid to the individuals who had found out and seized the offences and their assistants. The rules for distri buting such rewards shall be laid down by the 
Authority upon a proposal from the General Manager    
Part 14 
 
Privilege of the Customs Administration 
 
 
Article 168 
 
Customs duties charges and taxes fi nes, compensations, confiscations and refunds, to be collected 
by the Authority shall have a general privilege over the movable and unmovable property of the liable 
persons except the judicial expenses. 
 
 
Part 15 
 
Prescription 
 
 
Article 169 
 
Any claim or action for refunding the customs duties paid since over three years shall not be 
accepted. 
 
Article 170 
 
Authority may destroy the records, receipts, declar ations and other customs documents of a certain 
year upon the expiry of five years following finaliz ation of the customs procedures. The Authority shall 
not be bound to present such documents or give copy thereof to any entity after the elapse of that period. 
 
Article 171 
 
Prescription period for the Customs Authority entitleme nts, if not prosecuted, shall be as follows: 
  
15 years for the following two cases : 
 a) Acts of smuggling and the like effective from the date of committing the offence.  b) Execution of the judgments in smuggling trials and the like effective from the date of the judgment 
assign. 
 
   
 G/VAL/N/1/QAT/1 
Page 40  
 
5 years for the following cases, if not claimed : 
  a) Investigation of the offences fro m the date of accurance thereof. 
  
b) Collection of the fines and the confiscations orde red on the offences with effect from the issuance of 
the. 
 c) Collection of the customs duties  and other charges that have not been collected  due to a mistake by 
the customs station effective from the date of   recording of the customs declaration . 
 
 
Part 16 
 
Final Provisions 
 
 
Article 172 
 
The General Manager may spare the ministries,  government departments, institutions and 
public corporations from certain pro cedures to facilitate their duties. 
 
The authority may sell the confiscated or  abandoned goods and materials to the 
ministries, government departments and official pu blic organizations, if they express their need 
for them, at the prices it deems appropriate, or ma y relinquish them free of charge to such entities 
by a decision by the Authority.  
 
_______________ 
 
     
 
     
 
    
 
     
 
  G/VAL/N/1/QAT/1 
 Page 41 
 
 
 
 
State of Qatar  
Customs Law Executive Regulations  
 
Issued in Accordance with  
The Law No (40)-2002  
 
Article 1  
  In pursuance of the provision of Article (24) of the Customs Law the value of the goods for 
the customs purposes shall be in accordance w ith the following provisions and basis:-  
 
Firstly: - General Provisions  
 
1- The Importer may release the goods thereof afte r determination the assessed customs duties with 
the insurance if the delay in the fina l determination of value became clear.  
 2- The importer may - upon a written application - receive a written explanation showing the manner 
by which the customs value for th e goods thereof was determined.  
 
3- The importer or any person who bears the payment of the customs duty may protest and appeal 
against the assessment of the customs value without being subject to penalty therefore.  
 4- The Confidential information or that which have  been given on confidential basis for the customs 
appraisement purposes shall be treated as entirely c onfidential and shall not be disclosed unless to 
the extent required in the course of judicial proceedings. 
 5- There shall be added to the customs value of the imported goods the shipment, insurance and other 
charges till the final port of destination in the Council's States.  
 6- Date of payment of the customs duty shall be the same date adopted for the exchange rate.   
 
7- Neither any decrease in the actual paid value or the value agreed to be paid which occurred after 
the goods importation date nor the credit balances relating to previous consignments shall be 
taken into consideration when specifying the tr ansaction value or the customs duty for the goods 
pending appraisement.  
 
8- The value Agreement shall be the reference for th e purpose of interpretation or application of this 
Article.  
 
Secondly:-  
Customs Appraisement Basis  
  Imported goods shall be appraised according to the following basis:-  
1- The first base in determining the value fo r customs purposes is the imported goods transaction 
value.  
 
2- if it becomes impossible to determine the cu stoms value according to the First base then the 
determination thereof shall be by the consecutiv e application of the following substituted basis:- 
  a- The transactions value for identical goods    
b- The transactions value for similar goods  G/VAL/N/1/QAT/1 
Page 42  
 
 c- The inferential value (the deductive)   d- Calculated value  3- When the determination of the customs valu e for the imported goods become impossible according 
to the methods mentioned in the previous basis them the value shall be determined by using 
logical means consisting with the general princi ples and provisions of the value Agreement by 
using again the previous basis but with more flexibility in application. 
 4- The importer shall have the right to request the re versal of the application of the fourth basis (the 
interferential value) and the fift h basis (the calculated value). 
  The First Basis Value of the Goods Bending Appraisement
 
 
 It means price actually paid or the payment th ereof is due for the sale of goods for exportation 
to the Council States and making se ttlements if necessity so demand.  
 
Firstly:- Conditions of the transactions value  
The following conditions must be satisfied in the transaction:-   
 
1- No restriction whatsoever should be imposed on the purchaser in disposing the imported goods or 
the use thereof other than the regularity restric tions imposed in the council state or that which 
specify the Geographical area where the goods may be sold or that which Does not have great 
effect on the value of the goods.   
 
2- The sale of the imported goods or the price thereof shall not be subject to any condition or 
consideration which the value thereof can not be determined. 
 3- The seller shall not be entitled to  any portion from the proceeds of the re-selling, disposing or using 
of the goods in subsequent stage directly or in directly by the purchaser unless it become possible 
to make an appropriate settlement base d on objective and quantities statements.  
 
4- The seller shall not have a relation with the purchaser according to the definition provided for in 
Article (1) of the Customs Law which affects the transaction value.  
 
Secondly:- 
Settlements of the transactions Value 
 
 There shall be added to the price actually paid or due to be paid when necessary the 
following:-   1- The costs beard by the purchaser and have not being included in the price which was actually paid 
or due to be paid 
  a- The amount of commissions and brokerage w ith the exception of th e purchasing commissions 
 b- Costs of the receptacles treated as one unit with the goods pending appraisement for customs 
purposes  
 c- Cost of the packing whether in respect of the work or materials. 
  G/VAL/N/1/QAT/1 
 Page 43 
 
 
2- the favourable rate proportion from the goods value and the following service provided by the 
purchaser in a direct or indirect manner free or with  a reduced cost – in order to be used in the 
production of the imported goods if it is not included  in the price actually paid or due, namely :- 
 a- The materials, parts and the components of the imported goods production 
b- The materials, moulds and the similar items  use in the production of the imported goods.  
 c- The materials consumed in the production of the imported goods  d- The engineering, developing technical planni ng and drawing works executed in a country other 
than the Council States and which is necess ary for the production of the imported goods.  
  3- Ownership rights and license's fees relating to the imported goods pending appraisement and which 
the importer (the purchaser) shall pay in a direct or indirect form as a condition for selling the 
goods pending appraisement when such goods are not included in the price actually paid or due to 
be paid  
 4- The value of any portion due to the buyer in dir ect or indirect form out of the proceeds of a 
subsequent sale action or disposal or use of the imported goods. 
 
Thirdly:-
  
 The additions mentioned in the preceding clause (1 ) and (2) should be based upon real statements and 
viewable quantity.   The second Basis The Transaction Value for Identical Goods  
 
 It means the transaction value for identical  goods sold for exportation to the Council's States, 
exported at the same time with the goods pending apprai sement or in a short time before or after and it 
shall be with the same commercial standard and quan tity and if such transaction is not available, the 
transaction's value for identical goods sold on diffe rent commercial standard or quantities shall be 
used with the adjustment thereo f subject to the difference.  
  In case of the existence of more than one tr ansaction's value for identical goods the lesser in 
value shall be adopted for the determinati on of the customs duty of the imported goods.  
 
The Third Basis 
The Transaction Value for Similar Goods  
 
 It means the transaction value for similar goods  sold for exportation to the Council's States, 
exported at the same time with the goods pending apprai sement or in a short time before or after and it 
shall be with the same commercial standard and quan tity and if such transaction is not available, the 
transaction's value for identical goods sold on diffe rent commercial standard or quantities shall be 
used with the adjustment thereo f subject to the difference.  
  In case of the existence of more than one tr ansaction's value for similar goods the lesser in 
value shall be adopted for the determinati on of the customs duty of the imported goods.  
 
 
  
 G/VAL/N/1/QAT/1 
Page 44  
 
The Fourth Basis 
The Inferential Value (the Deductive)  
 
 The calculation of the customs value according to this basis shall be based on the unit value 
by which the imported, or the identical or the sim ilar goods were sold with the condition thereof when 
imported in the local market with the largest total quantity at the time of the importation of the goods 
appraisement or within a short time thereto, within  ninety days as from the date of the exportation of 
goods pending appraisement to persons not connected with a relation provided that the costs and expenses resulting after the incoming of the goods to the final destination port in the Council States 
shall be deducted, namely:- 
 
1- The commission normally paid or agreed to be paid or such additions normally added against the 
profit and the general expenses in the Council's St ates from the selling of the imported goods of 
the same category and quality.  
 
2- The local carriage and insurance costs only and other costs connected thereto.  
 3- The customs duties in case the imported or the id entical or similar goods have not been sold in the 
local market in the same condition of the impor tation thereof then the customs value shall be 
based- if the importer so demand – on the unit pri ce by which the imported goods  sold after the 
preparation thereof and carrying out of the additio nal operations thereon (the  industrialization) for 
the largest accumulated quantity to persons not co nnected with relation, within the Council's 
States and the carrying out of the reasonable deductions to the value added against such preparations in addition to the pr evious deductions mentioned in the clauses from (1) to (3) of this 
basis. 
 The Fifth Basis:-  The Calculated Basis  
 It means the total of the different costs in th e country of origin of the goods which include:- 
  1- Costs or value of the materials and manufacturing or the other preparatory works which are part the 
imported goods production.  
 2- An amount against the profit and, general expens es equivalent to the amount normally appeared in 
the action of goods selling from the same category or quality of that pending appraisement and 
manufactured by manufacturers in the exporting co untry for the purpose of being exported to the 
Council's States. 
 3- Costs of the requirements mentioned in the firs t basis (in the second clause-B) if the value thereof 
is not added according to paragra phs (1) and (2) of this Basis, in addition to the packing cost. 
 
The Flexible Assessment  
 When it becomes impossible to de termine the customs value for the imported goods according to the 
methods mentioned in the previous basis, the valu e shall be determined by using logical methods 
which conform to the principles and rules of the va lue Agreement by resorting again to these methods 
but with a reasonable flexibility in application.  
 
The imported goods shall not be appraised on the following basis:-  1- The sale price in the Councils States for goods manufactured therein  2- The goods price in the local market of the exportation country  
  G/VAL/N/1/QAT/1 
 Page 45 
 
 
3- The minimum, random or fictitious values   4- Production cost other than the calculated value which was determined according to the fifth basis 
 5- The goods exportation price to States other than the Council States. 
 
6- A system which provides for the appraisement of exported goods with th e higher two alternative 
values. 
 
Secondly:-  
Temporary Admission 
 
 The temporary Admission in pursuance of the pr ovisions from Article (88) till Article (93) of 
the Customs Law, the temporary admission shall be subject to the following conditions and 
procedure:-  
 
Article (2)
 
 
A- The admission of the goods provided for in Article (89-90) of the Customs Law according to what 
stated in this Regulations under the status of the temporary admission for six months subject to extension with suspension of paymen t of the customs duties thereof.  
 
B- The customs duties other taxes and fees if any shall be guaranteed by a bank or cash guarantee as 
the case may be according to the decision of the General Manger.  
 C- the status of the temporary admission shall end by re-exportation of the a admitted goods abroad or 
the deposition thereof in the free Zone or the cu stoms stores or warehouse, or placing therefore 
the local consumption and payment of the cu stoms duties therefore in accordance with the 
conditions and procedure to be d ecided by the General Manager. 
 
The Temporary Admission of Heavy Machines and Equipments 
 
Article (3)
 
 
A- The admission of heavy machines and equipment not available in the markets shall be permitted 
for the execution of the projects or carrying out of the practical and scientific experiments relating 
to such project, for a period of six months s ubject to be extended for similar periods with a 
maximum of three years unless the period necessary for the execution of the project required a 
longer period.  
 B- The project benefiting from the temporary admi ssion in accordance with these regulations should 
be one of the projects executed for the benefit of the state or one of the investment projects, the execution thereof required the admission of th e machines and equipments necessary for this 
purpose. 
Article (4)
 
 
A- The temporary admission for spare parts, tires, batteries and other consumable materials in the 
projects.  
 
B- The quality and type of the admitted machines a nd equipments shall not be changed unless after 
obtaining the Administration's approval.  
 C- The machines and equipments shall not be used  except in the project for the execution thereof it 
was admitted.  G/VAL/N/1/QAT/1 
Page 46  
 
Article (5)
 
 
 The entity requesting permission for the temporary admission of machines and equipments 
necessary for execution of the projects ther eof shall abide by the following:-  
 
1-Presenting a copy of the contract or the Agreem ent concluded with the governmental authority 
executing the project for the account thereof.  
 2- Arranging customs declaration according to the from adopted for the temporary admission, declare 
all the information and attach the documents requi red under the customs law, the declaration shall 
be subject to all customs procedure.  
 3- Providing a bank guarantee or cash security fo r the customs duties due at the date of the 
registration of the customs declaration relating to status of temporary admission thereof. 
 The temporary Admission of goods for completi on of industrialization and re- exportation 
purpose.  
 
Article (6)
 
 
 The admission of foreign goods to the State shall be permitted with the suspension of payment of the customs duties thereon for the purpose of completion of industrialization for 
exportation within a time limit not exceeding one year.   
Article (7)
 
 
 The General Manager shall issue instructions specifying therein the condition which shall be 
satisfied for granting the temporary admission for othe r kinds of goods provided for in Article (89) of 
the Customs Law provided that the admission period shall not exceed six months.   
The temporary admission of foreign vehicles  
 
Article (8)
 
 
 The foreign tourist vehicles (other than that re gistered in a member State of the Council) shall 
be granted temporary admission license as follows:-  
1- six month period for vehicles secured by international traffic booklet 
 2- Three moths for vehicles not secured by internati onal traffic booklet subject to be extended for a 
similar period if the concerned person provided a bank guarantee or cash security equivalent to the 
customs duties due on the vehicle. 
 
Article (9)
 
 
 The following conditions must be satisfied by the vehicle, to benefit from the provisions of 
the temporary admission:-   
- The vehicle must be officially registered in the country granting the li cense and in accordance with 
the documents proving such registration 
  - The vehicle license must be valid and without exportation plates   G/VAL/N/1/QAT/1 
 Page 47 
 
 
- Presentation of insurance from one of the approved  companies in the State covering the existence 
thereof during the temporary admission period. 
 -presentation of international traffic bookl et as a guarantee for the customs duties 
 
b- For the purpose of benefiting from the provisions of these regulations the person desiring to obtain 
temporary admission for the vehicle thereof should satisfy the following conditions  - should be the owner of the vehicle or authorized for the driving thereof pursuant to special power of 
attorney issued from the Stat e where the vehicle was regist ered and duly authenticated 
 
- He should be a holder of a valid resident visa in th e State where the vehicle was registered if he is 
not a national of that State 
 - He should be holding a valid driving license  
 
Article (10)
 
 
1- For the purpose of benefiting from the provisions of this regulations, th e international traffic 
booklet should be acknowledged by the customs Ad ministration and the validly of the booklet 
should cover the temporary admission period of the vehicle  
 
2- The following procedures shall be followed upon the admission of the ve hicle in accordance with 
the international traffic booklet.  
 A- Recording of the temporary admission license number, date and the time limit granted thereto on 
the traffic booklet.   
 B- The subtraction of the special coupon from the traffic booklet upon entrance and exit     
Article (11)
 
 
 the students and delegates other than the na tionals of Gulf co-operative Council States who 
are studying in one of the universities or institut es in the State shall be allowed to renew the 
temporary admission period of the vehicles thereo f during the period of studying or delegation 
provided that the same be secured by a valid international booklet.  
Article (12)
 
 
 The temporary admission licenses shall be gran ted by the customs station according to the 
provisions herein. 
Article (13)  
 
A-The temporary admission license shall include all the information relating to the vehicle and the 
concerned person regarding number of the vehicle chassis, engine, model, colour, and the name of 
the concerned person's nationality and the number of passport thereof.  
 B- The status of the temporary admission for the foreign vehicle ends by the departure thereof from 
the State through one of the customs stations or by  the placement thereof in the free zone or by 
the clearance thereof local ly and payment of the due customs duties thereon with the approval of 
the Administration.  
 
 
 G/VAL/N/1/QAT/1 
Page 48  
 
Thirdly:- 
Re-exportation of Goods   
 Pursuant to the provisions of Article (94) of  the Customs Law, the procedure, conditions and 
guarantees upon re-exportation of the foreign goods imported to the state shall be as follow 
  
Article (14)
 
 
 The imported foreign goods for which the cust oms duties have not been paid may be re- 
exported and this includes the following:- 
 
1- The exported goods not being withdrawn from the customs stores   2- The goods exported in order to be re-exported and being temporar y released against cash or bank 
guarantees covering the customs duties within a pe riod not exceeding six months from the date of 
the release. 
 3- The goods imported to the State under the status of temporary admission and the owners desire the 
re-expiration thereof  
 4- The goods deposited in the warehouses as one of the pending Customs duties status. 
 
Article (15)
 
 
A-The goods shall be re- exported according to re-exportation declarations including all the 
distinguishing elements of the goods and shall be regulated according to the decision of the General 
Manager 
  B- The person re-exporting the goods may not be th e importer thereof provided that the approval of 
the customs station shall be obtained therefore. 
 C-the number of the customs declaration accordin g to which the goods were imported should be 
affixed on the re-expiration's declaration  
 D- The goods shall be subject to the customs in spection and the procedure prescribed in accordance 
with the Customs Law.  
 
Article (16)
 
 
 Pursuant to the provision of Article (96) of the Customs Law the customs duties paid on the 
foreign commodities which were re-exported abroad  the Gulf Co-operative Council States shall be 
refunded according to the following restrains:-  
1- The exporter (the re-exporter) should be the im porter in whose name the foreign commodity has 
been imported or any other person whenever he proved to the customs Administration beyond doubt that he purchased the goods.   
 2- The value of the foreign commodity, the re-expor tation, and refund of the paid duties thereof is 
intended shall not be less than five thousand Am erican Dollar (or the local currency equivalent 
thereto). 
 3- The re-exportation of the foreign commodity sha ll be carried out within a period of one year 
commencing from the date of payment of the du e customs duties thereon when firstly imported 
from outside the council state   G/VAL/N/1/QAT/1 
 Page 49 
 
 
 4- The claim for the refund of the customs duties that  have been paid thereon should take place within 
a period of six calendar months commenci ng from the date of the re-exportation.  
     The foreign commodities required to be re- e xported should consist of one consignment for the 
purpose of identification and correspondence ther eof with the exportation documents and the 
consignment may be re-exported in parts whenev er it was proved to customs Administration 
beyond any doubt that it is part of the same consignment.  
 5- The claim should be for the refund of the customs duties on foreign goods not being used locally 
after the exportation thereof from abroad the C ouncil States and with the same condition thereof 
upon exportation  
 6- The refund of the customs duties shall be li mited to the duties actually paid on the foreign 
commodities when imported  
 
7- The customs duties shall be refunded after the re-exportation of the foreign commodities of which 
the customs duties paid thereon is intended to  be refunded and the ascertaining of all the 
documents necessary for re-exportation.  
 8- The Unified Customs Declaration agreed upon sh all be used upon re-exportation of the foreign 
commodities of which the customs duties paid ther eon is intended to be refunded abroad the 
Council States.  
 9- The above mentioned restrains shall come into  force upon the commencement of the application of 
the one entrance station, joint collection and the distribution of the customs duties imposed on the 
foreign commodities. 
 10- The above mentioned restrains shall be revi sed after the expiration of three years from the 
application thereof or whenever necessity so de mand upon a request by one of the members states 
and the financial and Economic Co-operative comm ittee shall have the right to construe and 
amend these restrains 
 
11- The priority in the application shall be given to these restrains in case of conflict thereof with the 
regulations, laws and the procedure applied in any member State.  
 
Article (17)
 
 
A- The land means of conveyance which carry the re -exported goods shall be subject to the provisions 
relating to impaction, putting of seals and safety of coverings  and ropes and the other provisions 
applied on the transit.  
 B- The goods shall be re-exported within the period prescribed therefore. 
 
C- The customs duties due on the goods intended to be  re-exported shall   be guaranteed by a cash or 
bank guarantee 
 
Article (18)
 
 
 the re- exportation declaration shall be dischar ged and the records thereof shall be settled and 
the guarantees provided shall be restituted afte r presenting one of the following proves:-  
 - Copy of the re-exportation declaration sealed and signed by the competent customs official in the 
customs exit centre stating that the goods have been exported. G/VAL/N/1/QAT/1 
Page 50  
 
 - Copy of the re-expiration declaration sealed and signed by the competent customs official stating 
that the goods have entered the free zone 
 - Discharge certificate sanctioned by the competent authority in the country of destination stating the 
admission of the goods re-exported thereto 
 
Fourthly: 
Exemption of the personal Baggage's a nd Gifts Accompanied by the passengers 
 
 Pursuant to the provisions of the second paragr aph of Article (103) of the Customs Law, the 
restrains and conditions relating to the exempti on of the passenger's personal baggage's and gifts 
accompanied by the passengers are as follows:-     
Article (19)
 
 
 The passenger's personal baggages and gifts, the value thereof not exceeding (3000) three 
thousand Qatari Riyal shall be exempted from customs duties.  
Article (20)
 
 
For benefiting from the exemption, the following conditions should be satisfied:-  
   1- The baggage and gifts should be of a pers onal nature and not of commercial quantities   
 
2- The passenger should not be one the frequent p assengers at the customs station or one of the 
professional traders in the materials in the possession thereof.   
 3- The cigarettes on which the exemption applied sh ould not exceed (400) four hundred cigarettes  
 
Article (21)
 
 
 The baggage and gifts on which the exemption provided for in articles (18 and 19) herein 
shall be subject to the provisions of the prohibiti on and restrictions provided for in the Customs Law 
and other legislations.  
 
Fifthly  
Exemption of the Charitable Organizations from Customs Duties  
 Pursuant To the provisions of Article (104) of  the customs Law the conditions and restraints 
upon the exemption of the requirements of the charitable organizations from the customs duties shall 
be as follows:- 
 
Article (22)
 
 
a-The charitable organizations benefiting from the ex emption should be registered in the competent 
governmental authority in the State and the pur pose for the establishment thereof shall be the 
provision of services in the human, social, cultural,  scientific and religious  fields and any other 
charitable objects without having the object of achieving financial profit.     
         b- The organizations which have political activity shall not benefit from the exemption from customs 
duties   G/VAL/N/1/QAT/1 
 Page 51 
 
 
Article 23  
 
 The materials and requirements imported by a ch aritable organization in order to be exempted 
from customs duties should satisfy the following conditions:-   
1- The materials and requirements should be of a natu re consistent with the objects of the organization 
and the activity practiced thereby in accord ance with the basic ordinance thereof. 
 2- The size and quantity of the materials and re quirements required to be exempted should consist 
with the actual needs to enable  the charitable organization to practice the charitable activity 
thereof. 
  3- The organization should import such materials and requirements in the name of the charitable 
organization directly.  
 
Article (24)
 
 
A- The organization shall not dispose of the mate rials and requirements exempted from the customs 
duties except for the purpose for which it was exem pted and the organization a management shall 
be responsible thereof before the Authority. 
  
B- In case the organization desires to sell the cons umed or utilized materials or requirements which 
were exempted from the customs duties, a written application thereby should be submitted to the 
Authority for obtaining the approval for sale afte r carrying out the necessary inspection thereof.  
 
Article (25) 
 
 The competent government authority shall address the Authority to exempt the materials and 
requirements of the charitable organization from the customs duties in respect of each case.  
 
Sixthly  
Goods subject to the provisions and condition of conveyance within the customs zone  
 Pursuant to the provisions of article (22) of the Customs Law, the goods subject to the 
provisions of the customs zone shall be dealt with as follows  
Article (26) 
 
 A conveyance license should be attached with th e goods that are subject to the provisions of 
the customs zone containing the following particulars   1- Name of the concerned person  
 
2- The distinguishing elements of the goods such as the type, quality, number, weight, origin and 
value. 
 3- Name, type and number of the means of conve yance and the name of the commander thereof.  
 
4- The place from which the goods is intended to  be conveyed and the destination thereof. 
 
 
 
 G/VAL/N/1/QAT/1 
Page 52  
 
Article (27)
 
 
A- The possession of goods inside the customs zone is prohibited except in the places to be specified 
by the Authority.  
 
B- The normal requirement for goods which ma y be acquired within the customs zone for 
consumption purpose shall be determined by a resolution of the Authority  
 
Article (28)  
 
 The conveyance or possession of goods which are subject to the provision of the customs 
zone or movement thereof inside the zone in a manner contravening the provisions of the customs 
Law, or these regulations shall be considered as smuggling (ipso facto) 
  Seventhly:
 
 
 Without prejudice to the provisions of Articles (142), (143), and (144) and pursuant to the 
provision of Article (141) of the Unified Customs Law, the rules for imposing financial fines for the 
customs offences shall be as follows.   
Article (29)
 
 
A Fine not exceeding double the customs duties, and not  less than the equivalent thereof, for any of 
the following offences.   
1- The Customs (export re-exportation) declaration which may lead to the benefiting from refunding 
of customs duties or settlement of records of goods admitted under the temporary admission status 
without being entitled to. 
 2- The unjustified increasing or decreasing in the particulars of the manifest or any substitute 
therefore. 
 
3- Using the materials covered by the exemption or by a reduced customs tariff for a purpose or object 
other than that for which it has been imported or  replacement, selling or disposal thereof without 
the consent of the corporation and payment of the customs duties due therein according to articles 
(98-99-100 and 104) of the Customs Law and the provisions. 
 
4- The disposal of goods which are in pending custom s duties status,  in purposes other than that for 
which it has been admitted or the replacement ther eof without the consent of the corporation and 
payment of customs duties due thereon. 
 5- Refunding or starting  
 
Article (30)
 
 
 Fine not less than (500) five hundred and not exceeding (5000) five thousand Qatari Riyal for 
any of the following customs offence 
 
- The violating customs declarations which may l ead to the escaping from any condition or restriction 
relating to import or export.  
-  The violating customs declaration in the value number, weight, measure or origin which may lead 
to the exposure of the customs duties to loss by stating in the customs declaration particulars  G/VAL/N/1/QAT/1 
 Page 53 
 
 
contravening contravention with the attached document therewith, which are identical to the 
condition of the goods according to the provisions of Article (46) of the Customs Law.   
- Changing the routes and passageways specified in th e transit declaration without the approval of the 
corporation according to article (70) of the Customs Law.  
 
-  Non- existence of the manifest of the goods, or the existence of more than one manifest for the 
goods according to articles (28-35-37) of the Customs Law. 
 - Presentation of the necessary discharge certificates a nd payment of the transit declarations or the 
temporary admission or the re-exportation in cont ravention to the conditions specified by the 
General Manager according to the provisions of Article (67) of the Customs Law. 
 -  Contravention of the rules and conditions i ssued by the General Manager according to the 
provisions of Articles (73,74) or the Customs law regarding the organization of depositing goods 
in the warehouses.   
 - Anchoring of vessels or landing of aircrafts and other means of conveyance in places other than 
specified therefore and licensed by  the Authority according to the provisions of Articles (17, 18, 
19, and 39) of the Customs Law. 
 
- Departure of the vessels, aircrafts and other m eans of conveyance from the ports or the customs 
zone without permission from the Administration according to the provisions of Article (40) of 
the Customs Law.  
 - Removal of goods from means of conveyance to another without the approval of the 
Administration according to the provisions of articles (31 and 44) of the Customs Law. 
 -  Unloading the goods from the vessel or other m eans of conveyance or the withdrawal of goods 
without authorization of the Administration or in the absence of the official thereof or not within 
the time specified therefore according to the provi sions of Articles (31,39,44)of the Customs Law 
 
- Hindrance of the Administration officials from perfo rming duties and exercising the right thereof 
in searching, auditing and inspection according to pa rt twelve of the Customs law and this fine 
shall be imposed on any person participating in the offence 
 -  Not keeping the records, instruments and documen ts and the like within the period specified in 
Articles (114, 125) of the customs Law.  
 - Cutting the lead or removing the customs seals from the goods. 
 
Article (31)
 
 
 A Fine not less than (500) five hundred and not  exceeding (1000) one thousand Qatari Riyals 
for any of the following customs offences:-  1- Non presentation of the manifest or the substitu te therefore and other documents upon importation 
or exportation and the delay in presenting of the mani fest or the substitute thereof for the specified 
time limit according to Articles (28, 35, 38, and 40) of the customs Law. 
  2- Non marking of the loading declaration from th e customs authorities in the shipping port in case 
where such marking is mandatory, according to the provision of Article (30) of the Customs Law.  
 G/VAL/N/1/QAT/1 
Page 54  
 
3- Stating several seal packages ass embled in any way whatsoever in  the manifest or the substitute 
thereof as a single package according to the provisions of article (43) of the Customs Law subject 
to instructions given by the General Manager in relation to the containers, closets and trailers. 
  4- Omission of inserting information which should be inserted in the manifest or the substitute 
thereof.  
 5- Importing by mail of closed packs or boxes without bearing the adopted cards contrary to the 
provisions of the Arab and intern ational postal agreements and the local legislations according to 
the provision of Article (42) of the Customs Law.   
 
6- Any other contravention to the provisions of the Ministerial orders and the instructions given 
according to the Customs law. 
 
Article (32)
 
 
 A Fine of (200) two hundred Qatari Riyal for each day of delay provided that the fine shall 
not exceed half of the goods value for the contrave ntions delay in producing the goods sent by transit 
or re-exportation to the customs station from whic h the goods shall be exported or to the customs 
station to which the goods is sent after the expirati on of the period specified therefore in the customs 
declarations 
 
 
Article (33)  
 
 A Fine of (200) two hundred Qatari Riyal or the equivalent thereto for each day of delay on 
the public transportation vehicles or taxis arriving to  the State provided that the fine shall not exceed 
(10000) ten thousand Qatari Riyal.   
Article (34)
 
 
 A Fine of (1000) one thousand Qatari Riyal for each week of delay or any part thereof 
provided that the fine shall not exceed (20%) twenty percent out of the goods value for the 
contraventions of delay in re-exportation of goods admitted under temporary admission after 
expiration of the period specified therefore in the customs declarations as in relation to the tourist 
vehicles, fine (20) twenty Qatari Riyal shall be imposed thereon for each day of delay provided that 
the fine shall not exceed (10%) ten percent out of th e tourist vehicle value after the expiration of the 
period specified therefore in the temporary admission license.   
  
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