• This law is called "the Law" (Unified Customs Law of the GCC countries).

The provisions of this law apply to the lands subject to the sovereignty of the state and its territorial waters, and free zones may be established in these lands where customs provisions do not apply either wholly or partially.

All goods that cross the customs line during import or export are subject to the provisions of this law.

The administration exercises its work in the customs department and within the customs zone, and it also has the authority to exercise its powers throughout the territory of the state and its territorial waters, in accordance with the conditions specified in this law.

Customs departments are established and abolished by a decision from the Minister or the competent authority.

The competencies of the customs departments and their working hours are determined by a decision from the Minister or the competent authority.

In consideration of the provisions stipulated in the articles related to the inspection of goods, customs procedures may only be carried out in the competent customs departments in accordance with what is stated in Article (7) of this law.