The Unified Guide represents a guideline document that helps importers, merchants and businessmen in the GCC States and exporters to the GCC States to understand the procedures and disciplines related to advance rulings in order to facilitate their implementation and use on the one hand, and it also contributes to strengthening the information unit included in the advance rulings at the all first entry points and all customs administrations in the GCC Member States.
Advance Rulings are among the most important basic tools that help to facilitate the import Declaration, and thus facilitate the procedures related to customs clearance, within the framework of the objectives of trade facilitation and enhancing the trade flow of and the growth of GCC intra-trade and international trade of the GCC Member States.
