Federal Law No. 19 of 2002 concerning the Customs Duty payable on goods and materials imported from outside the Customs Union to the GCC Countries. (economy and business law)

Article (1)  
Without prejudice to Federal Law No. (11) of 1981 on imposing federal governmental tax on 
the imported items of tobacco and derivatives and the laws amending thereof, customs duties 
shall be lifted by the rates from (4%) to (5%) of the amount of the goods and commodities 
calculated on the basis of delivering thereof in the arrival port at the United Arab Emirates. 
This shall be applied on all foreign goods and commodities imported from outside the 
Customs Federation of the countries of Gulf Cooper ation Council (GCC) as of January 1st, 
2003.

Article (2)  
 The 53 commodities that have been exempted by virtue of a Resolution issued by the Federal  
Federal Law Concerning the Customs Duty  payable  on goods and materials imported from  outside the Customs Union to the GCC Countries  
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 Supreme Council of GCC Countries in its twentieth round (as per the attached list) shall be 
exerted fro m the customs duties referred to hereinabove in article (1) in addition to the 
exemptions mentioned in the Unified Customs Law.

Article (3)  
Any provision conflicts with or contravenes to the provisions of this Law shall be cancelled.

Article (4)  
This Law shall be published in the Official Gazette and shall be effective as of the date of 
publishing thereof.  
  
 
 
 
 
 
 
 
 
 
 
Zayed Bin Sultan Al Nahyan  
President of the United Arab Emirates  
 
 
 
Issued in the Presidency Palace of Dubai  
 on Shawal  21st, 1423  
Corresponding to December 25th, 2002  
  
Federal Law Concerning the Customs Duty  payable  on goods and materials imported from  outside the Customs Union to the GCC Countries  
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List of the Exempted Commodities  
Group  
 Product  
  Description  
 
Livestock     
07 010200000  Livestock (cows )  
07 010400 000 Livestock (sheep and 
goat)   
07 01050000  Domestic livestock 
(Cokes and hens, duck, 
geese, turkeys, .. )   
07 01060010  Livestock used basically 
for human consumption.   
Edible meats, entrails 
and parts     
07 02010000  Fresh and frozen cows 
meat   
07 02021000  Fresh or frozen full or 
half lamb carcasses   
07 
 02042000  Fresh or frozen Veal 
meat   
07 
 02045011  Fresh or frozen goat 
meat   
07 
 02081010  
 Fresh or frozen edible 
meats, entrails and parts   
Fishes, crustaceans, 
mollusks and other 
marine invertebrates.     
07 03010000   Live fishes  
07 
 03020000   Fresh or frozen fishes 
except for fish slices and 
other fish meats  
Federal Law Concerning the Customs Duty  payable  on goods and materials imported from  outside the Customs Union to the GCC Countries  
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 mentioned in Clause 3 -4 
Vegetables, plants, roots 
and tubers  
    
07 
 07010000  
  Fresh or frozen sweet 
potatoes  
07 070200000   Fresh or frozen tomatoes  
07 
 07030000  
  Fresh or frozen onions, 
shallots, garlic, leeks, 
alliaceous vegetables  
07 
 07040000   Fresh or frozen cabbage, 
cauliflower and similar 
edible brassicas.  
07 
 07050000  
  Fresh or frozen lettuce 
((Lactuca  sativa) and 
endive (Cichorium)  
07 
 07060000  
  Fresh or frozen carrots, 
turnips, salad beetroot, 
salsify, celeriac, radishes 
and similar edible roots  
07 
 07070000  
  Cucumbers and 
gherkins, fresh or frozen  
07 
 07080000  
  Leguminous vegetables, 
shelled or unshelled, 
fresh or frozen  
07 
 07090000  
  Other vegetables, fresh 
or frozen  
Edible fruit and nuts; 
peel of citrus fruit or 
melons     
07 
 08030000  
  Bananas, including 
plantains, fresh or dried.   
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 07 
 08040000  
 Dates, figs, pineapples, 
avocedos, guevas, 
mangoes and 
mangosteens, fresh or 
dried.   
07 
 08050000  
 Citrus fruit, fresh or 
dried.   
07 08060000  Grapes, fresh or dried.   
07 
 08070000  
 Melons (including 
watermelons) and 
papaws (papayas), fresh.   
07 
 08080000  
 Apples, pears and 
quinces, fresh.   
07 
 08090000  
 Apricots, cherries, 
peaches (including 
nectarines), plums and 
sloes, fresh.   
07 08100000  Other fresh fruits   
Coffee, tea, mate and 
spices     
07 
 09010000   Coffee, whether or not 
roasted or decaffeinated; 
coffee husks and skins; 
coffee substitutes 
containing coffee in any 
proportion.  
07 
 09083000  
  Cardamoms  
Cereals     
07 10010000  Wheat and meslin.   
07 10030000  Barley.   
07 10040000  Oats.    
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07 10050000  Maize (corn).   
07 10060000  Rice   
07 
 10080000  
 Buckwheat, millet and 
canary seed; other 
cereals.   
Products of the milling 
industry; malt; starches; 
inulin; wheat gluten     
07 11010000  Wheat or meslin flour.   
07 11020000  Cereal flours other than 
of wheat or meslin.   
07 11030000  Cereal groats, meal and 
pellets.   
Oil seeds and oleaginous 
fruits; miscellaneous 
grains, seeds and fruit; 
industrial or medicinal 
plants; straw and fodder     
07 
 12090000   Seeds, fruit and spores, 
of a kind used for 
sowing.  
Sugars and sugar 
confectionery     
07 
 17010000  
  Cane or beet sugar and 
chemically pure sucrose, 
in solid form.  
Preparations of cereals, 
flour, starch or milk; 
pastrycooks' products     
07 
 19011010  
  Infants  food based on 
milk or malted milk  
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 prepared as substitutes 
of mother milk, 
containing less than 5% 
by weight of cocoa  
Miscellaneous edible 
preparations     
07 
 21069070  
  Sweets, gume  and the 
like (for diabetics, in 
particular) containing 
synthetic sweetening 
agents ( e.g., sorbitol) 
instead of sugar  
Residues and waste 
from the food industries; 
prepared animal fodder     
07 
 23040000  
  Oil-cake and other solid 
residues, whether or not 
ground or in the form of 
pellets, resulting from 
the extraction of 
ground -nut oil.  
Printed books, 
newspapers, pictures 
and other products of 
the printing industry; 
manuscripts, typescripts 
and plans     
07 
 49010000  
  Printed books, 
brochures, Ieallets and 
similar printed 
matter,whether or not in 
single sheets.   
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07 
 49020000  
  Newspapers, journals 
and periodicals, whether 
or not illustrated or 
containing advertising 
material.  
Natural or cultured 
pearls, precious or semi -
precious stones, 
precious metals, metals 
clad with precious 
metal,and articles 
thereof; imitation 
jewellery; coin     
07 
 71060000  
  Gold (including gold 
plated with platinum) 
unwrought or in semi -
manufactured forms, or 
in powder form.  
07 
 71080000  
  Platinum, unwrought or 
in semi -manufactursd 
forms, or in powder 
form.  
07 71100000   Coin  
Nuclear reactors, boilers, 
machinery and 
mechanical appliances; 
parts thereof     
07 
 84212910   Filters for blood 
purifying  
Vehicles Other Than 
Railway or Tramway     
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 Rolling -Stock, and Parts 
and  
Accessories  
07 
 87130000  
  Carriages for disabled 
persons, whether or not 
motorised  or otherwise 
mechanically propelled.  
07 
 87142000  
  Parts and accessories of 
Carriages for disabled 
persons