The Governor of the Zakat, Tax, and Customs Authority
based on the powers entrusted to him by law,
after perusal of article 7 of the Law of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],
after perusal of the Common Customs Law of the States of the Cooperation Council for the Arab States of the Gulf issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003] and its executive regulation, and based on the powers entrusted to the Director General in the Common Customs Law and its Executive Regulation relating to the issuance of requirements, instructions, and controls for a number of customs procedures, and with the aim of unifying the regulatory reference for these procedures,
hereby decides
First
The Controls Governing Customs Procedures are hereby approved in the form attached to this decision.
Second
These controls hereby repeal all decisions, instructions, and circulars in conflict with them.
Third
This decision must be communicated to those required to implement it, and must be published in the official gazette, and these controls come into force on the date specified for their entry into force.
May Allah provide success.
The Governor
Suhail bin Mohammed Abanmi
Issued on: 23/5/1445
Corresponding to: 7/12/2023
Published in Umm Al-Qura 5013 issued on 29 December 2023.