Chapter 1 - Definitions and General Provisions

Article 1 - Definitions

In the application of the provisions of this Agreement, the following words and expressions shall bear the meanings set forth against each of them, unless the context otherwise requires:

Council	:	Gulf Cooperation Council
Agreement	:	The Common Excise Tax Agreement of the States of the GCC
Tax	:	The Excise Tax of the GCC.
Member State	:	Any state with full membership of the GCC in accordance with the Council's Statute.
GCC Territory	:	All territories of the GCC Member States.
The Ministerial Committee	:	The Financial and Economic Cooperation Committee of the GCC.
Local Law	:	Excise tax law and any relevant legislation issued by each Member State.
Person	:	Any natural or legal person, public or private, or any other form of partnership.
Common Customs Law	:	The Common Customs Law of the GCC States.
Tax Administration	:	The governmental entity or department in the State having jurisdiction to administer, collect, and enforce the Tax.
Excise Goods	:	Goods that are taxable under the provisions of this Agreement.
Locally Produced Excise Goods	:	Excise goods produced within a Member State.
Import of Excise Goods	:	Entry of excise goods from outside the GCC Territory to any Member State in accordance with the provisions of the Common Customs Law.
Tax Suspension Situation	:	A situation in which the chargeability to tax of Locally Produced Excise Goods or Imported Excise Goods is suspended in accordance with the provisions of Article 5 of this Agreement.
Tax Warehouse	:	A place where the Licensee is allowed to produce, process, possess, store or receive Locally Produced Excised Goods or Imported Excise Goods in a Tax Suspension Situation.
Licensee	:	A person approved by the Tax Administration to produce goods or to process, possess, store, transport or receive Locally Produced Excise Goods or Imported Excise Goods in a Tax Warehouse in the course of carrying on his business.
Due Tax	:	Tax on Excise Goods due for payment to the Tax Administration.
Person Obliged to Pay Tax	:	The person responsible in accordance with the provisions of this Agreement for calculating, declaring and paying the Due Tax.
The Value of Excise Goods	:	The value used as a basis to calculate the Tax in accordance with the provisions of this Agreement.
Business Purposes	:	Value or quantity of supplies that exceed what is provided for in the Common Customs Law and its Executive Regulations.
Importer	:	A person who imports Excise Goods.