FCA - UAE,Federal Customs Authority -United Arab Emirates
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We, Khalifa Bin Zayed Al Nahyan, President of the United Arab Emirates State,
Having perused the Constitution,
Federal Law No. (1) for the year 1972, on the Competencies of the Ministries and Powers of the Ministers and its amendments;
Federal Law No. (11) for the year 1981 on imposing federal customs on tobacco imports;
Federal Law No. (3) for the year 1987 on issuing Penal Law and its amendments;
Federal Law No. (35) for the year 1992 on issuing Criminal Procedures Law;
Federal Law No. (14) for the year 1995 on Counter-narcotics and Psychotropic Substances and its amendments;
Federal Law No. (4) for the year 2002 on money laundering and counter terrorism financing and its amendments;
Federal Law No. (19) for the year 2002 on raising customs fees for goods and imported commodities outside the customs union;
Federal Law No. (1) for the year 2003 on establishing federal customs authority and its amendments;
Federal Law No. (13) for the year 2007 on commodities subject to import and export control and its amendments;
Decree of Federal Law No. (11) for the year 2008 on human resources in federal government and its amendments;
Decree of Federal Law No. (6) for the year 2009 on peaceful use of nuclear energy;
Federal Law No. (1) for the year 2011 on general revenues of the state;
Federal Law No. (8) for the year 2011 on reorganizing state audit institution;
Decree of Federal Law No. (8) for the year 2011 on regulations of preparing public balance sheet and closing account of the state;
Decree of Federal Law No. (5) for the year 2013 on weapons, ammunitions, explosives and military equipment;
Federal Law No. (12) for the year 2014 on organizing the profession of auditors;
Decree of Federal Law No. (85) for the year 2007 on Common Customs system-law- of GCC countries;
and pursuant to what the Chairman of Board of Directors of Federal Customs Authority and approval of the Cabinet and National Federal Council and attestation of Union Supreme Council;
We have issued the following:
The Authority revenues consist of the following resources:
The Authority funds shall be considered public funds and shall be exempted from all the taxes and duties assessed in the Federal Government and the local governments of the Emirates of the State.
Employees of the Authority are subject to the regulations of the Human Resources in the federal independent entities that in force in the federal government.
Accounts of the Authority shall be audited by one or more auditors according to the fundamentals of accounting recognized in the State. The auditor shall not combine his work with any other work inside the Authority. The auditor shall submit a report to the Chairman of the Authority within four months at most from the end of the date of the financial year.
The Chairman of the Authority shall submit an annual report to the Cabinet detailing accomplishments of the Authority and flow of its works.
The Director Manager shall exercise necessary powers to administer the Authority and its affairs. He is the legal representative of the Authority for all its third parties relationships and before courts. He is also entitled for the following:
This Law shall be published in the gazette, and shall be applicable after 6 months from the date of its publication.
Federal Law No. (1) for the Year 2003 and its amendments, for establishing the Federal Customs Authority, is nullified and every text contradicts with the provisions of this Law, is also nullified.
The Authority shall maintain all its employees, assets, properties and allocations in the annual budget.
The Chairman of the Authority is the supreme power supervising affairs of the Authority. He shall be responsible for conduct of its affairs, setting policy that it adopts, issuing organizational and individual decisions, proposing necessary legislations to achieve its needs and he shall exercise all necessary powers and authorities, and particularly has the following: