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Customs Law No. 40 of 2002

​We, Jassim bin Hamad Al-Thani, Deputy Emir of Qatar,
Having reviewed the Amended Provisional Constitution, and in particular Articles 22, 23, 34, and 51 thereof;
Law No. 2 of 1962 regulating the fiscal policy in Qatar, as amended by Decree Law No. 19 of 1996;
The Customs Law promulgated by Law No. 5 of 1988, as amended by the Law No. 25 of 1994;
Law No. 5 of 1989 on the General Budget of the State;
Decree –Law No. 17 of 2001, on the establishment of the Customs & Ports General Competent Authority (CPGA);
The decision of the Cooperation Council for the Arab States of the Gulf (GCC)
issued on the 22nd  session held at the Sultanate of Oman on 15 - 16 Shawwal, 1422 AH
corresponding to 30-31 December, 2001 AD on the Unified Customs (Law) of the GCC
and its Executive Regulation;
The proposal of the Minister of Finance of Finance,
The draft law submitted by the Council of Minister of Finances;
The opinion of the Shura Council;
Hereby promulgate the following Law:


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