Arabic
The Minister of Finance,
Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority
based on the powers granted to him by law,
after perusal of article 9 of the Unified 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], which stipulates that “goods entering the state must be subject to customs taxes (duties) under the unified customs tariff and to the prescribed fees except as excluded by the provisions of this law, or by the Unified Economic Agreement of the States of the Cooperation Council for the Arab States of the Gulf or any other international agreement within the framework of the council.”
after perusal of Royal Decree D/98 dated 18 Shawwal 1443 [23 May 2022], which stipulates in clause First the approval of the authorization of the Minister of Finance, Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority, to issue decisions approving the implementation of the decisions amending the customs tariff category issued within the framework of the Cooperation Council for the Arab States of the Gulf, and to determine the date of their entry into force, after completing the legal procedures for these decisions within the framework of the council, and to inform the Council of Ministers of this,
the minutes of the 14th meeting of the Executive Council of the Customs Union Authority held on Wednesday, 11 Rabi Al-Awwal 1447 [3 September 2025], which includes in clause Third(7)(1) the adoption of the list of amendments (addition/deletion/modification of the description) of the clauses and subparagraphs reached by the committee on the integrated customs tariff schedule of the states of the council,
and the Executive Director of the Customs Union Authority Letter 20250473 dated 30 Rabi Al-Thani 1447 [23 October 2025], which includes the approval of all members of the Executive Council of the Customs Union Authority, on all customs items contained in the Customs Union Authority Letter 20250464 dated 20 Rabi Al-Thani 1447 [12 October 2025], regarding the customs items that were missed inadvertently,
hereby decides
First
The (addition/deletion/modification of the description) of the customs items and subparagraphs attached to this decision is hereby approved.
Second
The addition of clause 04.98 is hereby approved:
Goods transported from one customs department to another within the country, including free zones.
Third
The provisions of clause First and Second of this decision do not prejudice any decisions relating to the amendment of the category of customs duties to protect and encourage national industries and agricultural products.
Fourth
The new customs items for sweetened beverages hereby apply from 1 January 2026.
Fifth
This decision must be published in the official gazette, and comes into force on the date of its publication, and it must be communicated to whoever is required to implement it.
May Allah provide success.
Mohammed bin Abdullah Al-Jadaan
Minister of Finance Chairman of the Board of Directors of the Zakat, Tax, and Customs Authority
Issued on: 5 Jumada Al-Awwal 1447
Corresponding to: 27 October 2025
Published in Umm Al-Qura 5124 issued on 27 November 2025.