GTL Summary:

Article 26 of the GCC Common Excise Tax Agreement, located within the Closing Provisions, establishes a fundamental principle regarding the agreement's structure. It stipulates that any schedules that are formally agreed upon in connection with this Agreement are considered an integral and inseparable part of the legal text itself. This ensures that the content detailed within these schedules, such as lists of specific excise goods or applicable tax rates, carries the same legal authority and enforceability as the main articles of the Agreement. Consequently, member states are equally bound by the provisions contained within the schedules.