Deposit/Placement of Goods in Customs Warehouses
Controls:
- The Warehouse must be located within or outside the customs office according to the rules and conditions aprroved by GCC States,
- The designated Warehouse is declared a "customs warehouse" thus all GCC States were notified of the same,
- Goods may be deposited in the customs warehouses without payment of due customs taxes/ duties,
- Goods are allowed to stay in customs warehouses for a period of one year (365 days), renewable for similar periods, total of which not to exceed three years, provided that applicable customs taxes/ duties to be collected after expiry of the designated period,
- Submision of the required approvals and permits from the competent authorities concerning restricted goods,
- Violating or prohibited goods (under national laws or legislations) may not be stored at customs warehouse,
- Goods may be shifted between customs warehouses in GCC countries under the unified customs declaration of GCC States, to which the original invoice of the goods indicating the country of origin of goods is attached after obtaining consent of the consignor under a cash or bank guarantee equivalent to the customs taxes/ duties owed to them, taking into account not to surpass the total time period of the first deposit mentioned in paragraph (4).
Documents to be attached with the unified customs declaration:
- Original invoice.
Documents required:
- Bill of Lading (for air or sea importation).
Procedures:
- The customs declaration shall be electronically completed by the importer, his representative or the (authorized) customs broker,
- All documents and requirements are attached,
- Payment of other due charges,
- The goods shall be subject to inspection and examination based on the risk assessment criteria. Sealing and printing of the customs declaration shall be according to the automated clearance system applicable at the customs office,
- Issuance of the exit order and release of goods.