GTL Summary:

Document Type: Tax Law Article
Law: Common Excise Agreement
Article Number: 2
Country: 🏳️ GCC
Location: Chapter 1 - Definitions and General Provisions
Order: 2
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 1 - Definitions and General Provisions

Article 2 - Applicability of the Agreement

Without prejudice to any legislation in force within the GCC prohibiting the import, export or production of certain goods and any other indirect tax laws, the provisions of this Agreement shall apply to:

  1. The production of Excise Goods within the territory of any Member State.

  2. The Import of Excise Goods into the GCC Territory.

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