1. Examine the RKC guidelines to Standards 6, 7 and 13 of Specific Annex H and compare them with the Customs legislation in United Arab Emirates. Does UAE legislation accurately reflect these standards?
2 .The word ˜person’ will be used in relation to who can be held responsible for the commission of offences (Standard 3). Define the word ˜person’ in accordance with United Arab Emirates national Customs or Tax legislation.
