The research over view …
Chapter Title of the Module Article in GCC unified customs law
Chapter1 Privilege of the Customs Administration Article (173)
Chapter2 Rights and duties of the customs officers Articles (116 ?120)
Chapter3 Principles of Application of the Customs tariff Articles (9 ? 18)
Chapter4 Prohibition and Restriction (Articles 19 ? 24
Chapter5 Distinguishing Elements of the Goods (Origin, Value, type) Articles (25-29)
Chapter6 Importation and exportation Articles (30- 46)
Chapter7 Stages of customs clearance Articles (47- 66)
Chapter8 Cases where customs taxes ?duties? are suspended and Drawback, Articles (67- 97)
Chapter9 Goods exempted from customs duties ?taxes?, Articles (98-106)
Chapter10 Service charges Article (107)
Chapter11 Customs brokers Articles (108-115)
Chapter12 Customs zone Article (121)
Chapter13 Customs matters, Prescription, Articles (122-165/174-176)
Chapter14 Sale of Goods, Articles (166-172)
Basically this research is a study material to the new customs staff in GCC unified customs law describing the law and every related issue to the law, providing all the related international reasons and examples to the articles along with examples from other laws and integrations in the world.
The references must be in endnote. Examples for each module and exercises.
The language has to be simple and easy to under stand for the student. The student are in undergraduate level.
Each Chapter must be fully explained according to the articles.
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