4-5 February 2026 I PwC Academy Riyadh
11-12 February 2026 I PwC Academy Dubai
Customs plays a critical role in enabling compliant and efficient cross-border trade, with direct implications for cost, operational continuity, and regulatory risk. This masterclass is designed to familiarise those responsible for customs functions with the core principles and practical aspects of customs and international trade within the GCC.
Through real-world scenarios and focused discussion, participants will explore key customs pillars including classification (HS codes), valuation, and origin, alongside the GCC customs framework and UAE export control and sanctions compliance. The session empowers participants to apply customs principles in practice, address compliance and operational challenges with confidence, and make informed decisions on priorities, resource allocation, and engagement with external service providers. By the end of the training, participants will be better equipped to optimise customs processes and support their organisation’s international trade objectives.
Agenda
Day one: Customs framework, classification, and valuation
Unified Customs Code
Overview of the GCC customs framework
Customs classification
Harmonised System (HS) codes
General Rules of Interpretation
UAE transition to the 12-digit tariff system
Customs valuation
Overview of customs valuation principles
Methods for calculating customs value
Alternative valuation methods
Interaction between customs valuation and transfer pricing
Day two: Origin, optimisation, and trade controls
Rules of origin
Introduction to rules of origin
Preferential and non-preferential origin
Origin criteria and procedures
Customs duty optimisation
Incentives and reliefs
Export controls and sanctions
UAE export control regime fundamentals
UAE financial sanctions compliance
GCC and global customs updates
Regional developments
Global customs trends, including US tariffs
Our speakers
Carlos Garcia
Customs & International Trade Leader at PwC Middle East
Shaimaa Husseiny
Director - Customs & International Trade at PwC Middle East
Rakan AlHiary
Director -Customs & International Trade at PwC Middle East