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The transitional period (2003-2009) allows Member States to adapt with some aspects of the Customs Union in the following areas:
Joint collection of duties and distribution of customs revenues
Importation of medicaments and pharmaceuticals
Importation of foodstuff
Tariff protection for certain GCC industrial products
Continuation of protection of local agent
Continuation of some customs functions at the Intra-GCC border offices
Joint excise of customs revenues.

"The Procedures and Steps for Implementation of the Customs Union" document, outlines the provisions of the transitional period; by the end of which the roles of the intra-GCC border customs posts will be abolished; as such, the GCC will become a single customs zone.