GTL Summary:

Article 2 establishes the scope of the GCC Common Excise Tax Agreement, clarifying its applicability to specific economic activities. The provisions of this Agreement govern the production of Excise Goods occurring within the territory of any Member State and the import of such goods into the GCC territory. Crucially, the Agreement operates without prejudice to any pre-existing legislation within the GCC that may prohibit the import, export, or production of certain goods. It also coexists with other indirect tax laws, ensuring this Agreement supplements rather than replaces other relevant fiscal or prohibitive regulations in force.