Federal Law No. (1) for the year 2003 A.C. regarding establishment of the Federal Customs Authority (FCA) in the UAE defined the primary Functions and responsibilities of FCA on the basis that it is the authority concerned with drawing customs policy in cooperation with customs administrations, preparing unified legislations to regulate customs work, and supervising implementation of it by customs administrations and related government authorities, and protecting the State from cheating and smuggling operations in cooperation and coordination with competent authorities. In addition, Article (5) of the said law precisely determined the jurisdictions of FCA in the following points: