Controls of Temporary admission
1. (a) for the project to benefit from temporary admission, it shall be completed for the account of the GCC States, or it shall be one of the projects the completion of which requires importation of the necessary equipment and machinery, which are not available in the local markets.
(b) Heavy equipment and machinery, which are not available in the local markets, that would be used for the completion of investment projects or for conducting field or scientific experiments related to those projects, may be granted temporary admission for a period of six months renewable for similar periods not to exceed three years in aggregate, unless the time required for the completion of the project would require longer period.
2. Temporary admission shall be granted to foreign goods imported for completion of manufacturing/processing (paragraph "b") for a period(s) not to exceed one year (365 days) in aggregate, from the date of temporary admission.
3. The applicant shall submit to customs a letter specifying the articles to be imported for the completion of manufacturing/processing and then re-exported, along with specifying the form of the end product and quantity thereof.
4. Period of temporary admission shall not exceed six months (180 days) renewable for similar periods , but not to exceed one year (365 days) in aggregate, for the cases mentioned under item (1) (paragraphs c, d, e, f, g, h).
5. The customs office may take necessary actions and measures utilizing appropriate means (e.g. photos, electronic barcoding, sampling, sample sealing, etc.) that would enable the customs office to identify those goods when re-exported.
6. The temporary admission procedure shall be terminated at re-exportation of the goods outside the GCC States, depositing them at the free zones and customs warehouses , or offering them for local consumption upon payment of applicable customs taxes/duties and presentation of the certificate of origin thereof.
7. Goods imported under temporary admission procedure may not be used or disposed for purposes other than those for which they originally imported.
8. Catalogues and color pictures of the temporarily admitted precious goods, and goods that do not bear serial numbers, which are difficult for the customs office to identify, shall be submitted to customs at re-exportation for verification.
9. A copy of the contract or agreement made with the government agency or investment agency for the account of which the project is being completed shall be submitted in the event of temporary admission of the heavy equipment and machinery for the completion of projects or for conducting field or scientific experiments related to those projects.
10. In the event temporary admission is requested at first point of entry, the applicant shall seek approval of the customs administration of the country of destination in the GCC States as hereunder:
a) The applicant shall seek approval of the customs administration of the country of destination in the GCC States on temporary admission, subject to the conditions and controls set out in Temporary Admission procedures.
b) The customs administration of the country of destination shall send its approval to the customs administration of the country of first point of entry, in an automated media, if possible.
11. The period of temporary admission may be extended, provided a request for extension shall be submitted to the customs administration of the country of destination in the GCC States. Such approval shall be later submitted to the customs administration of the country of first point of entry prior to expiry of the granted extension.
12. Any shortage in the goods that have been released under temporary admission procedure shall be subject to the customs taxes' duties" applicable at the time of temporary admission.
13. The kind and description of the equipment and machinery temporarily admitted may not be changed unless after obtaining the customs administration's approval.
14. Spare parts, tires, batteries and other project consumables may not be granted temporary admission.
15. Goods subject to local or international ban/prohibition, or to applicable international agreements or conventions, or local regulations, as well as counterfeited goods or goods infringing approved standards or intellectual property rights, may not be granted temporary admission.
16. Presentation of the required approvals and permits from the competent authorities concerning restricted the goods.
17. The customs office may request translation of the foreign invoices/documents into the Arabic language.