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A Customs Law for the State of Palestine

by Dr. Andree Haarhuis

The Palestinian economy is dependent on a revival of trade in order to achieve a sustainable improvement in the economic situation. However, due to ever-increasing globalisation, this upturn can only be achieved if access to the Palestinian market for cross-border trade in goods is substantially facilitated. To this end, the Palestinian economy needs a customs law that provides incentives for economic operators to operate on its territory. These incentives can only be found in clear and unambiguous customs legislation that comprehensively regulates foreign trade, but at the same time provides for the simplification of the movement of goods and the reduction of trade barriers, thus giving economic operators the greatest possible scope for action. The current customs law situation is unsuitable to meet these requirements.
Consequently, the Deutsche Gesellschaft für Technische Zusammenarbeit (GTZ) GmbH initiated the drafting of a Palestinian customs law within the framework of a third-party funded project of the Institute for Tax Law at the Westfälische Wilhelms-Universität Münster. The present paper examines and explains this draft law.

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