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Suspension of customs taxes/duties

Reference CodeDescription
03

Suspension of customs taxes/duties

Temporary admission, transit goods, deposit with [ customs warehouses, deposit with  free zones and  duty-free shops, importation for re-exportation

0301Temporary admission

Cases of Temporary admission

1. The following goods may be granted temporary admission:

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

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

c) Temporarily imported articles for playgrounds, theatres, exhibitions and the like.

d) Equipment and machinery imported into the country for repair.

e) Imported containers and packaging for refilling.

f) Animals entering the country for grazing.

g) Commercial samples for display.

h) Other cases requiring temporary admission.

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.

Documents required:

1. Original invoice indicating the country of origin.

Documents to be attached:

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 multiple goods (several articles indicating the HS code, as well as the international code for chemicals or hazardous goods to be indicated).

 

Procedures:

1. The customs/import declaration shall be electronically completed by the importer, his representative or the authorized customs broker.

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

3. Presentation of a financial or bank guarantee in an amount equivalent to the amount of customs taxes/duties applicable to the goods, as well as payment of the other applicable charges, or a written undertaking by the government agency or the guaranteeing agency to cover the goods exempted under the GCC Unified Customs Tariff.

4. The goods shall be subject to inspection, examination and verification based on risk assessment criteria. The customs/import declaration shall be electronically 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
030101ATA Carnet
03010101Temporary Admission under ATA Carnet

Controls:

1- The period for re-exportation of the goods imported under the ATA Carnet shall not exceed six months (180 days), provided that the validity of ATA Carnet shall not expire during that period.

2- The customs endorsements (approvals) on the ATA Carnet shall be subject to service fees when clearing the goods beyond official work hours of the customs office.

3. The Temporary Admission procedure shall terminate upon payment of the duties and fines applicable to the goods that were not re-exported for any of the following reasons (sale, distribution, loss, theft, and damage).

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

Required documents:

1- The ATA Carnet issued by the country of origin.

Documents to be attached:

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 importer, his representative or the authorized customs broker shall file the ATA Carnet.

2. The customs office shall enter all the information outlined in the ATA Carnet into the automated system.

3. The goods shall be subject to risk assessment criteria. The entry/ inspection /examination order shall be electronically printed according to the automated clearance system applicable at the customs office.

4. The customs office shall stamp and remove the white copy (voucher) designated for temporary admission, and fill out the boxes (1-8) of the counter foil.

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


 

Reference CodeDescription
030101ATA Carnet
03010102Re-exportation of the goods admitted under the ATA Carnet

Controls:

1- Goods temporarily admitted under the ATA Carnet, in a single consignment or more, may be re-exported. 

2- Goods temporarily admitted under the ATA Carnet may be re-exported via a customs port other than that of first entry.

3. The Temporary Admission procedure shall terminate at payment of the duties and fines applicable to the goods that were not re-exported for any of the following reasons (sale, distribution, loss, theft, and damage).

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

Documents to be attached:

1- The ATA Carnet.

Procedures:

1. The owner of the goods/importer, his representative or the authorized customs broker shall file the ATA Carnet to the customs office.

2. The owner of the goods/importer, his representative or the authorized customs broker shall enter all the information outlined in the ATA Carnet into the customs declaration through the customs automated system .The customs office shall match these information with the information outlined in the ATA Carnet. The Customs Office may enter the information entered in the ATA Carnet into the ATA automated system, if so desired.

3. The goods shall be subject to inspection /examination.

4. The customs office shall stamp and remove the white copy (voucher) designated for re-exportation, and fill out the boxes (1-8) of the counter foil designated for re-exportation.

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


 

Reference CodeDescription
030101ATA Carnet
03010103Goods in transit under the ATA Carnet
Subject to the International Convention on temporary Admission (ATA Carnet).

Controls:

1- The exit customs port/office shall ensure that the goods have exited the country within the authorized transit period.  

2. The Temporary Admission procedure shall terminate upon payment of the duties and fines applicable to the goods that were not re-exported for any of the following reasons (sale, distribution, loss, theft, damage).

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

Required documents:

1- The ATA Carnet.

Documents to be attached:

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

2. Manifest (for importation by land)

3. 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 owner of the goods/importer, his representative or the authorized customs broker shall file the ATA Carnet to the Entry/Exit customs office.

2. The owner of the goods/importer, his representative or the authorized customs broker shall enter all the information outlined in the ATA Carnet into the customs declaration through the customs automated system .The customs office shall match these information with the information outlined in the ATA Carnet.

3. The goods shall be subject to inspection /examination.

4. The customs office shall stamp and remove the blue copy (voucher) designated for transit, of the ATA Carnet, and fill out the boxes (1-7) of the counter foil designated for transit.

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

 


Reference CodeDescription
030102Temporary Admission of Foreign Private Motor Vehicles

Controls:

1- Foreign private motor vehicles (other than those registered in any of the GCC States) shall be granted temporary admission license as follows:

a) Six months (180 days) for motor vehicles guaranteed by a valid international passage carnet.

b) Three  months (90 days) for motor vehicles not guaranteed  by a valid CPD,

Renewable for similar periods, if the applicant submits a bank guarantee or a deposit equivalent to the amount of the customs duties payable on the motor vehicle.

2- In order to benefit from the temporary admission of foreign private motor vehicles, the following requirements shall be met:

a- The motor vehicle shall be officially registered in the country licensed therein under a supporting document.

b- The license shall be valid, and the motor vehicle shall not bear "For Export" plates.

c- The motor vehicle shall be insured by an approved insurer in the country. Insurance shall cover the motor vehicle throughout temporary admission period.

d- An international CPD carnet, approved in any of the GCC States, shall be presented to guarantee the amount of customs taxes/duties.

3- For the person to benefit from the temporary admission of foreign private motor vehicles, the following requirements shall be met:

a- The person shall be the owner of the motor vehicle, or authorized to drive it under a duly certified special proxy issued by the country of registration of the motor vehicle.

b- He shall have a valid residence permit in the country of registration of the motor vehicle, if he is not a national of that country.

c- He shall have a valid driving license. 

4- The international passage carnet or any other carnet approved by the GCC States shall be acceptable to the customs administration, and the validity of the carnet shall cover the temporary admission period.

5- Foreign students (other than GCC nationals) , studying in any university or institute in the country, may renew the temporary admission period of their motor vehicles during their study or scholarship period, provided that such motor vehicles shall be covered by a valid CPD carnet.

6- The following actions shall be taken upon the temporary admission of motor vehicles:

a) The number, date and admission period of the temporary admission license shall be recorded on the CPD carnet.

b) The respective voucher (foil) shall be taken out from CPD carnet at both Entry and Exit.

7- The Temporary Admission procedure of  foreign motor vehicles shall terminate once the motor vehicle has exited the  country through any GCC customs ports, at placing the motor vehicle in one of the GCC free zones , or at clearing the motor vehicle for home use after payment of the applicable customs taxes/duties , subject to the customs administration' approval. 

Required documents:

1- An approved valid international CPD Carnet.

2- A valid driving license.

Procedures:

1. The driver shall present  an international CPD Carnet  approved to the customs office.

2- The customs office shall stamp and remove the respective copy (foil) of the approved CPD Carnet.

3. Upon entry, the customs office shall enter all the information recorded in the approved CPD Carnet into the automated system. Then the customs office shall issue the temporary admission license for the motor vehicle containing all information related to the motor vehicle and the driver (i.e. plate number, chassis No., engine number, type of motor vehicle, color, as well as name and nationality of the driver and his passport number. All entries shall be finalized upon exit.

4. The motor vehicle shall be subject to inspection/examination based on risk assessment criteria.

5. Issuance of the entry/exit order and release of the motor vehicle.

6. Present an evidence proving registration of regular students and scholarship students.


 

Reference CodeDescription
0302Goods in transit
Subject to the conventions regulating transit of goods

Controls and conditions to be met in the modes of transport used for transit:

1. Motor vehicles shall be duly licensed under a valid traffic license.

2. Lead and customs seal shall be easily affixed thereon.

3- A partition shall be installed between driver's cabin and the goods compartment, to ensure proper placement of packing and canvas according to the controls applicable to the goods in transit.

4. No goods can be taken out or placed in  the part of the motor vehicle on which the lead or customs seal is affixed without breaking or leaving obvious tampering traces.

5. The motor vehicle shall not contain hidden compartments wherein goods can be concealed.

6. The floor and sides of the load compartment  shall be  firmly secured to the chassis in such a manner that it can be separated only from inside. In addition, metal rings shall be welded on the sides.

7. Open modes of transport shall be covered with canvas firmly secured by ropes, wrapped from outside with a wire that allows affixing of the lead or the customs seal in a way that prevents access to the goods.

Modes of transport to be fitted with canvas that meets the following conditions:

1. Canvas shall be intact and made of strong fabric, plastic coated fabric or reinforced rubber, consisting of a single piece.

2. Canvas shall cover the whole load and roll down the sides of the load compartment being wrapped.

3. Canvas shall be fitted with metal rings secured into the fabric on its length at equal distances to prevent leakage of the goods.

Roping (lead rope) shall meet the following conditions:

1. Rope shall consist of a single piece ending with a metal piece on both sides. The metal piece shall be hollowed to accommodate the customs seal.

2. Rope shall be of a length that allows its ends to be combined after passing through all canvas rings, as well as compartment hooks.

3. Rope to be firmly secured to prevent access to any part of the load compartment or the load itself without cutting or damaging it.

The customs seal (lead) shall meet the following conditions:

1. It shall be made from robust metal or plastic weatherproof material that prevents breaking or wear.

2. It shall be of an adequate form and size to allow visibility.

3. It shall be difficult to imitate or forge.

4. It shall bear the word: customs' and the name of the country.

5. It shall bear serial numbers.

6. It shall be designed for a single use only (disposable).

The load compartment/container shall meet the following conditions:

1. Constituent components (sides, covers, top, columns, partitions) shall be impossible to remove or replace from outside without leaving obvious traces.

2. The doors and closing/locking systems shall be designed in such a way that would easily allow affixing of the customs seal/lead thereon.

3. The closing/locking system shall be impossible to remove or replace from outside.

4. The door shall be designed in such a way that it cannot be opened without removing of the customs seal/lead.

5. Ventilation ducts (louvers) shall be designed in such a way that they cannot be opened from outside, and goods cannot be taken out through them.

Documents to be attached:

1. Bill of Lading (for air or sea transport)

2. Manifest (land transport)

3. 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.

4. The invoice, if any.

Procedures:

1. The customs declaration shall be electronically completed by the freight agent or the authorized customs broker.

2. Presentation of a financial security or bank guarantee acceptable to the customs authorities, or a guarantee from an entity approved to the country, as well as payment of the other applicable charges.

3. All documents and documents to be attached shall be submitted to the customs office.

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

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

 


Reference Code

Description
0303Deposit/placement of goods in customs warehouses

Controls of customs warehousing:

1. Warehouse to be located within or outside the customs office according to the conditions endorsed by the GCC States.

2. Warehouse to be designated as a "customs warehouse" and notified to all GCC States.

3- Goods may be deposited in the customs warehouses without payment of due customs taxes/duties.

4. Goods shall be allowed to stay in customs warehouses for a period of one year (365 days) , renewable for similar periods, total of which not to exceed three years, provided that applicable customs taxes/duties to be collected after expiry of the designated period.

5. The Customs Office may request the required approvals and permits from the competent authorities concerning restricted goods, when necessary.

6. Infringing or prohibited goods (under national laws or legislation) may not be deposited in a customs warehouse.

7. Goods may move across the GCC warehouses under the GCC single goods declaration to be attached with the original invoice of the goods indicating the country of origin of the goods after obtaining approval from the warehouse to which the goods is dispatched, or under a cash bail or bank guarantee equivalent to the amount of the payable customs duties, provided the total period of first deposit (parag.4) shall not be exceeded.

Documents to be attached with the customs declaration:

1. Original invoice

2. 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 for multiple goods (several articles indicating the HS code, as well as the international code for chemicals or hazardous goods to be indicated).

Procedures:

1. The customs declaration shall be electronically completed by the exporter, 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. Sealing and printing of the customs declaration shall be completed according to the automated clearance system applicable at the customs office.

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


 

Reference CodeDescription
0304Deposit/placement of goods in free zones and duty-free shops

Controls of free zones and duty-free shops:

1. Free zones and duty-free shops should have been officially designated as such and notified to all GCC States.

2. Goods may be deposited in the free zones and duty-free shops without payment of due customs taxes/duties.

3- Foreign goods re-exported from inside the country to free zones and duty-free shops may be admitted into the country, subject to export restrictions and customs procedures applicable at re-exportation. 

4. Deposited goods leaving/entering the free zones and duty-free shops shall be treated as foreign goods.

5. Infringing or prohibited goods (under national laws or legislation) may not be deposited in the free zones and duty-free shops.

6. The following goods are prohibited from entering the free zones and duty-free shops:

  a) Flammable goods (other than fuel)

 b) Radioactive materials

 c) Weapons, ammunition and explosives, of any type.

 d) Goods violating commercial, industrial, literary and art regulations.

 e) Drugs (narcotics), of all kinds and derivatives thereof.

 f) Goods originating in an economically boycotted country.

 g) Goods prohibited from entering the GCC Customs Union or the country of final destination or transit.

7. Goods indicated in the unified customs declaration or the manifest may not be transported or imported into the free zones and duty-free shops without approval of the Director General.

8. Goods deposited in the free zones and duty-free shops shall not be subject to any restriction in terms of the period allowed therein.

Documents to be attached with the customs declaration:

1. Original invoice

2. 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 for multiple goods (several articles indicating the HS code, as well as the international code for chemicals or hazardous goods to be indicated).

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 payable charges.

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

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


 

Reference CodeDescription
0305

Import for re-exportation

Air, land, sea, wooden vessels/ships, express couriers, post offices, free zones, duty-free shops, customs warehouses

Controls:

  1.  Evidence proving the importer's activity to obtain the customs code.
  2. Presentation of the required approvals and permits from the competent authorities concerning restricted goods.
  3. The customs office may request translation of the foreign invoices/documents into Arabic.
  4. The owner of the goods, his representative or authorized customs broker shall maintain the records for a period of five years from completion of the customs operation for submission to the customs office, when so requested.
  5. The owner of the goods, his representative or the authorized customs broker may submit the customs documents and information to the customs office on line. However, original documents shall be submitted to the customs office prior to/ or after release of the goods, when so requested.
  6. Originals of the customs documents shall be submitted to the customs office. However, a copy of the invoice may be accepted against an undertaking by the importer to present the original within a period not to exceed (90) days from the date of such undertaking, or a financial or bank guarantee to be submitted.
  7. Forwarding agents (sea/air) shall submit the manifest to the customs office in paper or electronic format (hard copy or soft copy) according to the automated clearance system applicable at the customs office for finalization of the customs operation.
  8. The carrier or the authorized customs broker shall submit the manifest and the registration of the mode of transport to the customs office pertaining to the goods transported by land or sea, or by wooden vessels, that do not operate regular trips, for finalization of the customs operation.
  9. Presentation of a financial security or bank guarantees in an amount equivalent to the amount of customs taxes/duties applicable to the goods and prepayment of the customs taxes/duties and other charges according to the automated clearance system applicable at each customs office.
  10. Possibility of pre-clearance according to the automated clearance system applicable at each customs office.
  11.  Applicable customs tariffs shall be imposed on the damaged goods based on its value at its current state at the time of lodging the customs declaration.
  12. Goods subject to local or international ban/prohibition, or to applicable international agreements or conventions, or local regulations, as well as counterfeit goods or goods not conforming to approved standards or intellectual property rights, may not be imported for re-exportation.
  13. The customs office may request Conformity Certificates from the country of origin or a report from a public or private laboratory approved by the competent authorities, along with taking random samples (based on risk assessment criteria).
  14. The period of import for re- exportation may not exceed six months (180 days).
  15. Subject to Paragraph (19) herein, goods imported under import for re-export procedure may not be used or disposed.
  16. 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.
  17.  Goods imported under import for re-export procedure may be re-exported outside the GCC States, or placed in the free zones, duty-free shops or customs warehouses.
  18. Goods imported under import for re-export procedure may be split in more than one Re-exportation Declaration, or partially cleared for home use.
  19. part of , or all entries of bank guarantees shall be cleared  when the goods are placed for local consumption, in  part or whole ,  or otherwise disposed, upon expiry of the designated period of six months (180 days) and payment of the due customs taxes "duties". 
  20.  The customs office will forfeit all or part of the cash deposits/ securities, as customs taxes "duties",  in the event the goods are placed, in  part or whole ,  for local consumption, or otherwise disposed, or upon expiry of the designated period (180 days). 
  21. The customs office may request translation of the foreign invoices/documents into Arabic.

Documents to be attached with the single customs declaration:

1. Original invoice

2. 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 for multiple  goods ( several articles indicating the HS code, as well as the international code for chemicals or hazardous goods to be indicated).

Procedures:

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

2. All documents and deliverables shall be attached.

3. Presentation of a financial security or bank guarantee acceptable to customs, or a guarantee from another body approved by the country,  in an amount equivalent to  the  amount of  customs taxes "duties"  applicable to the goods and payment of other payable charges.

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

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

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