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Warehousing Goods

Deposit / placement of goods in customs warehouses

Controls:

  1. The Warehouse must be located within or outside the customs office in line with the rules and conditions approved by GCC States.
  2. The designated Warehouse is declared a "customs warehouse" thus all GCC States were notified of the same.
  3. Goods may be deposited in the customs warehouses without payment of due customs taxes/ duties.
  4. Goods are allowed to be stored 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 are collected upon expiry of the said period.
  5. Submission of required approvals and permits from competent authorities with respect to restricted goods.
  6. Violating or prohibited goods (under national laws or legislations) are not stored at customs warehouse.
  7. 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 warehouse under a cash or bank guarantee equivalent to the customs taxes/ duties owed, taking into account not to exceed the total period of the first deposit prescribed in paragraph (4) above.

Documents to be attached with the unified customs declaration:

  1. Original invoice.

Required Documents:

  1. Bill of Lading (for air or sea importation).

Procedure:

  1. The customs declaration is electronically completed by an importer, his representative or an (authorized) customs broker.
  2. Payment of other due duties.
  3. The goods are subject to inspection and examination based on the risk assessment criteria. Printing of the customs declaration in line with the automated clearance system applicable at the customs office.
  4. Issuance of an exit note and release of goods.