Unification of the customs laws and procedures in the Customs Administrations of the GCC Sates is one of the main objectives that the GCC States seek to achieve. The adoption of a common customs law , which unifies customs procedures in all GCC Customs administrations and enhances cooperation among member States in the customs field, is one of such envisaged objectives.

The efforts to achieve this objective had been made since 1992 and the technical committee, assigned by the directors general of customs to undertake this task, had held seventeen meetings for this purpose which ended with the approval of the Law referred to above.

To ensure that this Law is in line with the provisions of the international agreements relating to customs, the Secretariat General had dispatched English versions of this Law to both the World Trade Organization and the World Customs Organization for their comments. The Secretariat General had received those comments and passed them to the competent technical committee for consideration and proposing appropriate action.