The Minister of Finance,
based on the powers entrusted to him by law,
based on article 178 of the Unified Customs Law of the States of the Cooperation Council for the Arab States of the Gulf and clause Second of Council of Ministers Decision 241 dated 26 Shawwal 1423 [31 December 2002], which stipulates that the Minister of Finance (and National Economy) shall issue the executive regulations of the Law,
and after perusal of the decision of the Financial and Economic Cooperation Committee in its meeting 114 held on 7 November 2021, and Ministerial Decision 2748 of 25 Dhu Al-Qa’dah 1423 [28 January 2003] approving the Executive Regulation of the Unified Customs Law of the States of the Cooperation Council for the Arab States of the Gulf,
hereby decides
1. Article 29(3) of the Executive Regulation of the Unified Customs Law of the States of the Cooperation Council for the Arab States of the Gulf is hereby amended to read as follows:
The use of materials covered by the exemption or by a reduced customs tariff in accordance with the provisions of the law and the relevant legislation issued within the framework of the councilfor purposes or objectives outside those for which it was imported, exchanged, sold, or disposed of without the approval of the customs administration and the payment of customs taxes (duties) that have arisen in its regard.
2. This decision must be published in the official gazette and comes into force on the date of its publication, and must be communicated to those required to implement it.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance
Issued on: 16/8/1444
Corresponding to: 8/3/2023
Published in Umm Al-Qura 4976 issued on 31 March 2023.