GCC Common Customs Law and its Rules of Implementation as applied in the UAE (partial: rules on temporary admission, re-export and fines not yet read),
chapter by chapter

Article 30Section V - Sea imports

Goods imported by sea must be documented on a signed manifest submitted to customs within 63 hours of arrival.

Article 127Section XI - Record keeping

Customs-related entities must retain records for five years and grant customs officers access for inspection and seizure when necessary.

Articles 19, 23-24Section III - Prohibition and Restriction

Customs declarations for goods are mandatory, and prohibited goods cannot enter or leave without proper authorization.

Articles 25-27Section IV - Value and origin

Importers must provide proof of origin and detailed invoices with customs declarations.

Articles 35-36Section V - Land imports

Carriers must complete customs procedures for land imports at the first customs office, providing necessary cargo information.

Articles 47-49, 51Section VI - Customs declarations

All customs clearances require a detailed declaration on the approved GCC form, with no changes permitted post-registration.

Articles 52-59Section VI - Inspection and discrepancies

Customs may inspect goods post-declaration, with owners bearing costs; non-compliant or harmful goods may be destroyed or re-exported at their expense.

Articles 61-62Section VI - Valuation disputes

Importers may appeal increased valuations within 15 days, and disputed consignments can be released upon a deposit equivalent to the duties.

Articles 63, 66Section VI - Payment and release

Customs goods release is contingent on the completion of procedures and payment of duties, with possible pre-payment releases under specified guarantees.

Articles 67-73Section VII - Transit and suspended duties

Goods may move duty-free within the country under specific conditions, including obtaining a bail or bank guarantee.

Articles 74-76Section VII - Warehouses

Goods can be stored in warehouses without duties under conditions set by the Director General, subject to customs control.

Articles 77-88Section VII - Free zones (GCC rules)

Foreign goods can enter free zones duty-free, subject to conditions; prohibited items include flammable goods, narcotics, and unlicensed arms.

Articles 89-94Section VII - Temporary admission

Goods may be temporarily admitted without duties under specified conditions, requiring re-exportation or deposit within a set timeframe.

Articles 95-97Section VII - Re-exportation and drawback

Imported goods with unpaid duties may be re-exported under specific procedures, and collected duties can be refunded upon re-export.

Articles 113-115Section X - Customs brokers

Customs brokers must obtain a license, maintain transaction records for customs review, and may face penalties for non-compliance.

Articles 139-141Section XIII - Customs offences

Fines are imposed for various customs offences, with civil compensation applied separately for each infraction, exempt from amnesty.

Articles 142-145Section XIII - Smuggling

Smuggling involves various legal violations with penalties including fines, imprisonment, and confiscation of goods and transport.

Articles 147-149Section XIII - Payment and objection

Collection orders for unpaid duties can be contested within fifteen days, with fines required to be paid in that period or appealed to a competent authority.

Article 127-retRecord Retention — Papers, documents, records, correspondence and commercial contracts relating to

Customs-related documents must be retained for 5 years after completing customs operations.