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Exemptions

Reference CodeDescription
05Exemptions
0501Diplomatic Exemptions ( Foreign Missions)

Target category :

  1. Embassies and consulates accredited to the GCC States ( based on reciprocity principle).
  2. International foreign organizations and corps  accredited to the GCC States.
  3. Heads and members of  the diplomatic and consular bodies  accredited to the GCC States( based on reciprocity principle).

Controls of diplomatic exemptions

  1. Exempted goods may not be utilized/assigned  for a purpose other than for which it have been exempted, subject to notification of the customs office and payment of applicable customs taxes/duties.
  2. Customs taxes/duties shall not be levied on the exempted goods,  if the beneficiary has disposed the goods after expiry of three years (1095 days) from the date cleared from the customs office ( based on reciprocity principle).
  3. Exempted motor vehicles may not be disposed prior to expiry of three years (1095 days) from the date exempted at first point of entry, excluding the following cases:
  1. Termination of the office term of the diplomatic/ consular member benefiting from the exemption in the country.
  2. If the exempted motor vehicles had a serious traffic accident that renders it unusable by the diplomatic/ consular member, based on a joint recommendation  by the Traffic Department and the Customs Administration.
  3. The sale of the motor vehicle by a diplomatic/ consular member to another diplomatic/ consular member, provided that the assignee shall enjoy the right of exemption.
  1. The right of exemption shall take effect from the date the beneficiaries commence their jobs at their places of office in the country.
  2. The customs office may request translation of the foreign      invoices/documents into Arabic.

Documents to be attached with the customs declaration:

1. Diplomatic exemption Form issued by the Ministry of Foreign Affairs to foreign missions.  

2. Invoice.

Required Documents:

1. Delivery order (for air or sea importation)

2. Bill of Lading (for air or sea importation)

3. Manifest (for importation by land)

4. Manifest for the vessels that do not operate regular journeys or those which do not have a navigation agent at the seaport, provided such manifest has to be endorsed by the customs authorities at the port of shipment.

5. Packing List for used or hazardous goods.

Procedures:

1. The customs declaration shall be electronically completed by the owner of the goods, his representative or the authorized customs broker.

2. All documents and Documents to be attached shall be attached.

3. Payment of the other applicable charges.

4. The goods shall be subject to inspection and examination according to commonly applicable diplomatic practices. Customs declaration shall be printed  according to the automated clearance system applicable at the customs office.

5. Issuance of the exit order and release of the goods.


 

Reference CodeDescription
05Exemptions
0502 Military exemptions

Target category :

  1. Armed forces of the GCC States.
  2. All sectors of the internal security forces of the GCC States.

Controls :

1.    The following materials : ammunition, arms, military equipment, military means of transport, military spare parts and any other materials shall be exempted per a decision by the competent authority of any GCC State.

2.    For the sale of the exempted materials, the competent authority shall submit a written request to the customs administration for approval of the sale, subject to physical examination of such materials and payment of applicable customs taxes/duties.

3.    In the case of indirect (through brokers) imports of the armed forces and internal security forces, the supplier shall:

  1. Submit an official letter from the armed forces and internal security forces stating that the consignment belongs to them for the purpose of releasing the goods against cash, bank or documentary guarantees within three months (90) days;
  2. Submit a copy of the contract made between the broker company with the beneficiary government agency indicating the exemption from the customs taxes (duties);
  3.  Cash or bank guarantees will be released upon completion of customs procedures within three months (90) days. 

4.    The customs office may request translation of the foreign      invoices/documents into Arabic. 

Documents to be attached with the single customs declaration:

1. A letter from the Armed Forces or the Internal Security Forces in any of the GCC States stating that the imports belong to them.

2. Invoice.

3. Certificate of Origin ( in the case of indirect importation)

Required Documents:

1. Delivery order (for air or sea importation)

2. Bill of Lading (for air or sea importation)

3. Manifest (for importation by land)

4. Manifest for the vessels that do not operate regular journeys or those which do not have a navigation agent at the seaport, provided such manifest has to be endorsed by the customs authorities at the port of shipment.

Procedures:

1. The customs declaration shall be electronically completed by the owner of the goods, his representative or the authorized customs broker.

2. All required documents shall be shall be submitted to the customs office.

3. Payment of the other applicable charges.

4. The goods shall be subject to inspection and examination based on risk assessment criteria. Customs declaration shall be printed according to the automated clearance system applicable at the customs office.

5. Issuance of the exit order and release of the goods.


 

Reference CodeDescription
05Exemptions
0503 Industrial exemptions

Target category :

  1. Projects licensed under “GCC Unified Industrial Regulatory Law" and Implementing Rules thereof.

Controls :

  1. The industrial enterprise shall have obtained a valid industrial license from the competent authority.
  2. The owner of the industrial enterprise, who has been granted customs exemption, shall maintain a registration record (Forms “C" and “D") according to the controls of industry inputs in the GCC States.
  3. Exemption shall be granted to the equipment and machinery, parts, raw materials, semi-manufactured materials and immediately required  packing materials throughout the operation of the enterprise.
  4. The industrial enterprise may not dispose the equipment and machinery, parts, raw materials, semi-manufactured materials and packing materials, which have been exempted from  customs taxes/duties , for a purpose other than for which they have been exempted. The Customs Office shall have the right to further control for verification. Should it be impossible to use these equipment and materials  for a purpose for which they have been exempted, the enterprise shall apply to the customs office for approval after payment of the applicable customs taxes/duties. 
  5. The licensed enterprise shall import the specified quantities according to the capacity (quota) licensed for industrial production.
  6. Only the quantities specified per the industrial exemption decision shall be exempted. Should those quantities be exceeded,  applicable customs taxes/duties shall be collected on the extra quantities.
  7. Customs taxes/duties may be paid under deposit ,pending the issuance of the industrial exemption decision, for a period of six months (180 days) renewable for a similar period ( but one year “365 days" at the latest)  from the date of customs declaration, based on a recommendation by the competent authority or according to the procedure applicable in each Member State. 
  8. Customs taxes/duties may be paid under deposit , until  industrial exemption Form (B) has been obtained, for a period of three months (90 days) renewable for a similar period ( but one year “365 days" at the latest)  from the date of customs declaration.
  9. The customs office may request translation of the foreign      invoices/documents into Arabic. 

Documents to be attached with the customs declaration:

1. Certificate of Customs Exemption of the imports of an industrial enterprise to the first point of entry, to be issued by the competent authority of the country of final destination  of the GCC States  (Form “B").

2. Original Invoice.

3. Original Certificate of Origin .  

Required Documents:

1. Delivery order (for air or sea importation)

2. Bill of Lading (for air or sea importation)

3. Manifest (for importation by land)

4. Manifest for the vessels that do not operate regular journeys or those which do not have a navigation agent at the seaport, provided such manifest has to be endorsed by the customs authorities at the port of shipment.

5. Packing List

Procedures:

1. The customs declaration shall be electronically completed by the  owner of the goods, his representative  or the authorized customs broker.

2. All documents and Documents to be attached shall be shall be attached.

3. Payment of the other applicable charges.

4. The goods shall be subject to inspection and examination based on risk assessment criteria. Customs declaration shall be printed  according to the automated clearance system applicable at the customs office.

5. Issuance of the exit order and release of the goods.


 

Reference CodeDescription
0504Personal exemption
050401Exemption of personal effects and used household items

Controls :

  1. Exemption shall be granted to the GCC nationals residing outside the GCC States and the expatriates arriving in the GCC States for the first time for residence.
  2. The personal effects and household items shall be used, of  a personal nature, in non-commercial quantities and imported from the country of residence.
  3. Expatriates shall present evidence of their arrival for work or residence in the GCC States for a period of one year (365 days) in the minimum, as a prerequisite for the exemption of their personal effects and household items.
  4. Exemption does not cover the means of transport, of any type, and the goods of special nature.
  5. The personal effects and household items shall be subject to the provisions of prohibition/restriction provided for in the GCC Common Customs Law and national legislations.
  6. The customs office may request translation of the foreign      invoices/documents into Arabic. 

Documents to be attached with the customs declaration:

1. Copy of  I.D. , passport or residence visa.

2. Detail packing list of used household items.

3. Commercial invoice  of the new personal effects and household items.

Required Documents:

1. Delivery order (for air or sea importation)

2. Bill of Lading (for air or sea importation)

3. Manifest (for importation by land)

4. Manifest for the vessels that do not operate regular journeys or those which do not have a navigation agent at the seaport, provided such manifest has to be endorsed by the customs authorities at the port of shipment.

Procedures:

1. The customs declaration shall be electronically completed by the owner of the goods, his representative  or the authorized customs broker.

2. All documents and Documents to be attached shall be shall be attached.

3. Payment of the other applicable charges.

4. The goods shall be subject to inspection and examination based on risk assessment criteria. Customs declaration shall be printed  according to the automated clearance system applicable at the customs office.

5. Issuance of the exit order and release of the goods.


 

Reference CodeDescription
0504Personal exemption
050402Exemption of personal effects and gifts accompanying passengers

Controls of exemption

  1. The value of  the personal effects and gifts accompanying passengers shall not exceed SR 3000 or its equivalent in the currencies of the States.
  2. The personal effects and gifts shall be of a personal nature and in non-commercial quantities.
  3. The passenger shall not be a frequent traveler through the customs office or a trader or a member of the crew of the means of transport.
  4. The number of cigarettes to be exempted shall not be greater than "400" cigarettes.
  5. If the exemption controls are not satisfied, the personal effects and gifts accompanying passengers shall be subject to the customs taxes/duties according to the applicable tariff rates
  6. The personal effects and gifts shall be subject to the prohibition/restriction provisions set forth in the GCC Common Customs Law,  pursuant to the unified or individual lists of  prohibited/ restricted commodities agreed on within the GCC framework.
  7. The customs office may request translation of the foreign      invoices/documents into Arabic. 

Documents to be attached with the customs declaration:

  1. Copy of  I.D. , passport or residence visa.

Procedures:

1. The  passenger shall proceed to the "something to Declare " lanes  to declare the accompanying effects, if any,  and fill out the respective customs declaration.

2. The goods shall be subject to inspection and examination based on risk assessment criteria. The  simplified  Customs Declaration (immediate release) shall be printed  according to the automated clearance system applicable at the customs office.

3. Issuance of the exit order and release of the goods.

 

Reference CodeDescription
0505Exemption of the imports of Foundations (Charities)

Controls of exemption of the imports of the approved Foundations/Charities

  1. To benefit from exemption,  the Foundation/Charity  shall be registered with the competent authority in the GCC States. The objective of the foundation/charity shall be to provide services in humanitarian, social, cultural, scientific . religious areas or any other non-profit charitable objective.
  2. The nature of the imports shall match the purposes and activity of the Foundation, as outlined in its bylaw.
  3. The volume and quantity of the imports shall be consistent with the actual needs of the Foundation to enable it to run its activity.
  4. The materials and items to be directly imported in the name of the Foundation.
  5. The Foundation/Charity  may not dispose the exempted imports for a purpose other than for which they have been exempted. The Foundation management shall be responsible for such disposal to the customs.
  6. Should the foundation/ charity  intend to sell the used or consumed materials that have been exempted from customs taxes/duties, it shall submit a written request for approval to the customs office, after conducting the necessary examination and payment of the applicable customs taxes/duties.
  7. The government agency shall write to the customs office regarding the exemption of  the Foundation's imports, on a case by case basis.
  8. The customs office may request translation of the foreign      invoices/documents into Arabic. 

Documents to be attached with the customs declaration:

1. The exemption letter from the accredited  competent  government body in any of the GCC States.

2. Original invoice

3. Certificate of Origin

Required Documents:

1. Delivery order (for air or sea importation)

2. Bill of Lading (for air or sea importation)

3. Manifest (for importation by land)

4. Manifest for the vessels that do not operate regular journeys or those which do not have a navigation agent at the seaport, provided such manifest has to be endorsed by the customs authorities at the port of shipment.

Procedures:

1. The customs declaration shall be electronically completed by the owner, his representative. Or authorized customs broker.  

2. All documents and Documents to be attached shall be furnished to the customs office.

3. Payment of the other applicable charges.

4. The goods shall be subject to inspection and examination based on risk assessment criteria. Customs declaration shall be printed  according to the automated clearance system applicable at the customs office.

5. Issuance of the exit order and release of the goods.


 

Reference CodeDescription
0506Exemption of re-imported goods

Controls for the  exemption of re-imported goods

1.    GCC originating re-imported goods, previously exported, shall be exempted from customs taxes/duties, provided such re-imported goods are the same goods that were exported under the  original export  declarations (in terms of origin, specifications and distinguishing marks).

2.    Foreign re-imported goods, previously exported, shall be exempted from customs taxes/duties, subject to the following controls:

  1. Foreign goods to be re-imported within one year (365 days) from the date of re-exportation.
  2. customs taxes/duties shall have been collected on such goods when imported.
  3. customs taxes/duties shall not have been refunded when the goods were re-exported.
  4. Goods shall have been re-exported under original export  declarations indicating their origin, specifications and distinguishing marks. Re-imported goods shall have the same origin, specifications and distinguishing marks.

3.    Goods temporarily exported outside the GCC States shall be exempted from customs taxes/duties according to temporary exportation controls for the following goods:

a) Heavy equipment and machinery for the completion of projects or for conducting  field or scientific experiments related to those projects.

b)  Foreign goods exported for completion of manufacturing/processing.

c) Temporary exported articles for playgrounds, theatres, exhibitions and the like.

d) Equipment and machinery exported outside the country for repair.

e) Containers and packaging exported for refilling.

f) Animals exported for grazing.

g) Commercial samples for display.

h) Other cases requiring temporary exportation.

4.    Goods that have been changed and are difficult to identify, shall be subject to the customs taxes/duties.

5.    customs taxes/duties shall be collected on the value of the increase resulting from the completion of manufacturing/processing or repair of the goods.

6.    Licensed means of transport , registered in the GCC States, including, inter alia, trip ships, picnic boats, yachts and entertainment vessels, that have previously exited the country, shall be exempted from customs taxes/duties, subject to the following conditions:

  1. Such means of transport shall be documented in the records of the GCC competent authorities at exit and re-entry.
  2. customs taxes/duties shall have been collected on them when they were first imported.
  3. customs taxes/duties shall have been refunded when they were re-exported and exited the country.
  4. customs taxes/duties shall be collected on the value of the increase effected to such means of transport.
  5. In the event license plates of such means of transport have been cancelled  by the competent authority and then re-imported within one year (365 days) from the date re-exported, subject to the provisions of clauses (a, b, c) above.
  6. Means of transport whose license plates have been cancelled by the competent authorities are to be excluded from exemption, and  customs taxes/duties  shall be collected on them when re-imported within one year (365 days) from the date re-exported .

7.    Exemption shall not be granted to re-imported goods (that were temporarily exported) , if such goods have exceeded the specified temporary exportation period, on a case by case basis,  in which case

8.    customs taxes/duties  shall be collected on them.

9.    The customs office may request translation of the foreign      invoices/documents into Arabic. 

Documents to be attached with the customs declaration:

1. Copy of the Export, Re-export or Temporary Export declaration and the documents attached therewith.

2. Invoice of the value of the increase effected to the goods/means of transport

3. Copy of the ownership document of the means of transport registered in the GCC States.

Required Documents:

1. Delivery order (for air or sea importation)

2. Bill of Lading (for air or sea importation)

3. Manifest (for importation by land)

4. Manifest for the vessels that do not operate regular journeys or those which do not have a navigation agent at the seaport, provided such manifest has to be endorsed by the customs authorities at the port of shipment.

Procedures:

1. The customs declaration shall be electronically completed by the owner of the goods, his representative or the authorized customs broker. 

2. A customs declaration shall be completed for the registered means of transport when exiting / entering into the country on board another means of transport. Movement of such means of transport shall be registered for the purpose of registration in the means of transport movement (entry/exit) program. Such movement shall be linked to the customs declaration.

3. No customs declaration shall be filed for registered means of transport when exiting /entering into the country by engine hp.

4. All documents and Documents to be attached shall be furnished to the customs office.

5. Payment of the other applicable charges. The resultant increase in the value of the goods/means of transport shall be subject to the customs taxes/duties  provided for in the Common Customs Tariff, with the exception of those exempted under the provisions of GCC Common Customs Law or under the effective GCC Economic Agreement or any other international agreement within the GCC framework.

6. The goods shall be subject to inspection and examination based on risk assessment criteria. Customs declaration shall be printed  according to the automated clearance system applicable at the customs office.

7. Issuance of the exit order and release of the goods.


 

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