This manual aims at introducing Customs officers and clearance agents to key procedures followed
by AD General Administration of Customs (ADGAC) within the framework of the GCC Common
Customs Law. The Manual has been prepared in a simple form to communicate Customs information
to internal and external stakeholders in line with international best practices.
This manual is a reference book for both Customs staffs and clients in applying Customs procedures
in Customs posts and administrations. It has been made available in hard and soft copies on ADGAC
website (https://www.auhcustoms.gov.ae) and on the Customs intranet, subject to regulations, bylaws
and policies to be issued by ADGAC.
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