Abstract

The objective for GCC countries is to establish a leading position in global trade. Historically, the Middle East has been renowned for its substantial oil reserves, which are a critical resource beneath its soil. Given the limited natural resources in the region, the GCC countries have developed robust systems for import and export within the Gulf Cooperation Council. Each member state operates under a framework of common customs laws that governs the trade of restricted, banned, and permitted goods, with appropriate justifications provided. The UAE, serving as a model for other developing nations, exemplifies the application of these customs regulations. As of 2020, the UAE ranked seventh globally in terms of migrant population, with approximately 8.7 million residents. The inherent imperfections in the administration and control of the country have provided opportunities for individuals with criminal intent to exploit vulnerabilities in the system and evade justice. The paper provides an in-depth analysis of the stages and regulations involved in the importation and exportation processes, detailing the associated customs procedures. It also explores the development of a Common Customs Law and its regulations, highlighting how such frameworks can be adapted by developing countries. Additionally, the paper examines historical cases from the UAE to illustrate the practical application of these regulation.

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