The Unified Customs Law, which was implemented in accordance with Royal Decree No. (67/2003) is the legal reference in organizing customs tariff fees and exemptions.
Exemptions as stated in the unified customs law of the Gulf Cooperation Council States.
They are exempted in the unified customs tariff of the GCC countries.
Regulations for diplomatic exemption:
Exempted goods may not be disposed of without the purpose for which they were exempted for a period of time or waived except after informing the Customs Administration and paying the due taxes and customs duties.
Taxes and customs duties are not levied if the beneficiary disposes of what is exempted after 3 years from the date of the annulment from the customs office on condition of reciprocity.
Exempted cars may not be disposed of before the lapse of 3 years from the date of their exemption at the first port of entry, except for the following case: (Termination of the term of the diplomatic or consular member benefiting from the exemption in the State or country).
The right of exemption for persons benefiting from begins from the date on which they begin work in their official place of business in the country.
Military exemption controls:
The following items shall be exempted: ammunition, weapons, military equipment, and military means of transportation, military spare parts, or any other material by a decision of the competent authority in any of the GCC countries.
In the event of a desire to sell the exempt materials, the concerned party must submit a written request to the customs administration to obtain approval for the sale after conducting the necessary inspection for it and paying the taxes and customs duties.
In the case of indirect import through brokers , for the Armed Forces and Internal Security Forces, the supplier must:
Submission of an official letter by the armed forces and internal security forces stating the shipment is owned by them for releasing shipments in exchange for cash, bank or documentary guarantees within 3 months.
Submit a copy of the brokerage company’s contract with the benefiting government agency explaining the exemption from customs duties taxes.
Cash or bank guarantees are released after completing customs procedures within 3 months.
The value of the personal effects and gifts accompanied with the passengers should not exceed 300 R.O or its equivalent in the currencies of the GCC countries.
That the luggage and gifts are of a personal nature and in non-commercial quantities.
The traveler should not be a frequent visitor at the customs office or a trade professional, or he should not be a member of the transportation crew.
The charitable associations benefiting from the exemption must be registered with the competent government agency in the countries of the Gulf Cooperation Council, even if the purpose of its establishment is to provide services in the humanitarian, social, cultural, scientific, or religious fields or any other charitable goal without the aim being to achieve material profit.
The imported goods of a nature are compatible with the objectives of the association and the activity it carries out in accordance with the articles of association.
These materials and supplies be imported directly in the name of the charity.
Exemptions according to origin.
The purchase invoice
An indication of origin is established for the goods
In the event that the materials are loose or liquid, the Gulf origin certificate must be presented.
Goods imported from Arab countries are exempted according to the agreement on trade exchange between Arab countries that was made in 2005.
Excluded from the exemption are countries' imports (Algeria - Somalia - Djibouti - Comoros, Mauritania)
An original invoice.
Certificate of trade exchange.
Decisions granted to companies and institutions that have an industrial license to exempt them from customs tax on their imports of machinery, equipment, spare parts, raw materials, raw materials, and packaging materials necessary for the production line, in order to encourage trade, industry and investment.
Companies - Establishments that have an industrial license and a production plan.
Requested conditions for obtaining the service:
The company / institution must have an industrial license applying for an industrial exemption.
Documents required documents:
Commercial registry papers.
Industrial license papers.
A request letter stating the type of exemption (machines, equipment or raw materials).
Setting the codes, names and the required quantity for materials, machines and equipment for the specified period.
Submit a request through Bayan System window
Checking the application in coordination with the competent authorities, transfer it electronically, and issue the approval or not.
The industrial establishment must have a valid industrial license from the competent authority.
Exemption for machinery, equipment, spare parts, primary raw materials, semi-finished materials and packaging materials required directly for industrial production shall be throughout the establishment's existence.
The industrial establishment may not dispose of the exempted purpose other than for which it was exempted, and the customs administration has the right to conduct subsequent monitoring to ensure this. In the event that it is not possible to use it for the purpose for which it was exempted, it must apply to the customs office to obtain approval and pay the taxes and customs duties due.
Goods returned of national origin that were previously exported are exempt from customs duties and taxes.
Foreign goods that have been returned and previously re-exported are exempt from customs duties in accordance with the following controls:
Foreign goods are re-imported within one year from the date they are re-exported
That the customs duties taxes were collected upon import
Customs duties shall not have been refunded on the goods when re-exported.
That the goods have been re-exported according to re-export declarations that prove their origin, specifications and distinctive marks, and that the returned goods have the same origin, specifications and distinctive marks.
3. Goods that have been temporarily exported outside the GCC countries shall be exempted from taxes and customs duties in accordance with temporary export controls.
Note: Taxes and customs fees are collected for the value of the increase that occurred as a result of the completion of their manufacture or their validity on the goods.