01
Document overview
Sets rules for determining the customs value of imported goods and the sequence of valuation methods.
02
Scope and exclusions
Applies to
Applies to customs valuation where and to the extent its provisions remain applicable alongside the unified GCC customs framework.
Limitations and exclusions
This historic-instrument record does not confirm a standalone current text; the Unified GCC Customs Law, Executive Regulation, amendments and international obligations must be checked for a transaction.
04
Official source
Royal Decree 83/2000 · Ministry of Justice and Legal Affairs
September 13, 2026
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