In the application of the provisions of this Agreement, the following words and expressions shall bear the meanings set forth against each of them, unless the context otherwise requires:
Council: Gulf Cooperation Council
Agreement: The Common Excise Tax Agreement of the States of the GCC
Tax: The Excise Tax of the GCC.
Member State: Any state with full membership of the GCC in accordance with the Council’s Statute.
GCC Territory: All territories of the GCC Member States.
The Ministerial Committee: The Financial and Economic Cooperation Committee of the GCC.
Local Law: Excise tax law and any relevant legislation issued by each Member State.
Person: Any natural or legal person, public or private, or any other form of partnership.
Common Customs Law: The Common Customs Law of the GCC States.
Tax Administration: The governmental entity or department in the State having jurisdiction to administer, collect, and enforce the Tax.
Excise Goods: Goods that are taxable under the provisions of this Agreement.
Locally Produced Excise Goods: Excise goods produced within a Member State.
Import of Excise Goods: Entry of excise goods from outside the GCC Territory to any Member State in accordance with the provisions of the Common Customs Law.
Tax Suspension Situation: a situation in which the chargeability to tax of Locally Produced Excise Goods or Imported Excise Goods is suspended in accordance with the provisions of Article (5) of this Agreement.
Tax Warehouse: A place where the Licensee is allowed to produce, process, possess, store or receive Locally Produced Excised Goods or Imported Excise Goods in a Tax Suspension Situation.
Licensee: A person approved by the Tax Administration to produce goods or to process, possess, store, transport or receive Locally Produced Excise Goods or Imported Excise Goods in a Tax Warehouse in the course of carrying on his business.
Due Tax: Tax on Excise Goods due for payment to the Tax Administration.
Person Obliged to Pay Tax: The person responsible in accordance with the provisions of this Agreement for calculating, declaring and paying the Due Tax.
The Value of Excise Goods: The value used as a basis to calculate the Tax in accordance with the provisions of this Agreement.
Business Purposes: value or quantity of supplies that exceed what is provided for in the Common Customs Law and its Executive Regulations.
Importer: A person who imports Excise Goods.
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