This Article establishes that the person obligated to pay Value Added Tax (VAT) on the import of goods is the individual or entity legally recognised as the importer. The determination of who qualifies as the importer is explicitly linked to the provisions of the GCC Common Customs Law. Therefore, the person appointed or acknowledged by customs authorities as the importer at the time of entry into the GCC territory is held liable for remitting the due tax. This provision creates a direct and unambiguous connection between customs procedures and VAT liability, ensuring that the tax obligation is clearly assigned.