The research over view …
Chapter Title of the Module Article in GCC unified customs law
Chapter1 Privilege of the Customs Administration Article (173)
Chapter2 Rights and duties of the customs officers Articles (116 ?120)
Chapter3 Principles of Application of the Customs tariff Articles (9 ? 18)
Chapter4 Prohibition and Restriction (Articles 19 ? 24
Chapter5 Distinguishing Elements of the Goods (Origin, Value, type) Articles (25-29)
Chapter6 Importation and exportation Articles (30- 46)
Chapter7 Stages of customs clearance Articles (47- 66)
Chapter8 Cases where customs taxes ?duties? are suspended and Drawback, Articles (67- 97)
Chapter9 Goods exempted from customs duties ?taxes?, Articles (98-106)
Chapter10 Service charges Article (107)
Chapter11 Customs brokers Articles (108-115)
Chapter12 Customs zone Article (121)
Chapter13 Customs matters, Prescription, Articles (122-165/174-176)
Chapter14 Sale of Goods, Articles (166-172)
Basically this research is a study material to the new customs staff in GCC unified customs law describing the law and every related issue to the law, providing all the related international reasons and examples to the articles along with examples from other laws and integrations in the world.
The GCC Unified Customs Law can be found under the link;
file:///Users/administrator/Downloads/1282120184.pdf
Also ill add files related to the Law.
In Each Module outline also needed in the bingeing. The references must be in endnote. Examples for each module and exercises.
The language has to be simple and easy to under stand for the student. The student are in undergraduate level.
Each Chapter must be fully explained according to the articles.
1- Privilege of the Customs Administration:
What kinds of privileges the customs administrations have in the field and in the taxpayers properties according to international laws? Explain in comprehensive way ?.
Article 173
For the purpose of collecting the customs taxes ?duties? and the other fees and taxes to be collected as well as the fines, compensations, confiscations and refunds, the Administration shall have a general privilege over the movable and unmovable property of the tax payers and offenders, even in the case of bankruptcy, and shall also have precedence over all debts except for the judicial expenses examples for the previous article from international legal perspective??????????
2- Rights and duties of the customs officers:
What are the rights for custom officers in the field and out side their job?
How they have this power? From the law or because of the important of their job (recourses needed).
Brief historical view for the customs authority rights and duties.
Explain the articles.
3- Principles of Application of the Customs tariff