GTL Summary:

Article 11 outlines the compliance requirements for the import and export of Excise Goods. It mandates that an importer must declare any Due Tax upon import, ensuring this declaration is made in accordance with the provisions of the GCC Common Customs Law. While the declaration framework is standardised, each Member State retains the authority to determine its own specific procedures for tax payment. The article confirms that all procedures and mechanisms governing the import and export of Excise Goods must follow the Common Customs Law, provided these do not conflict with the provisions of this Agreement.