Exemptions
27.8.1 – Goods exempted from taxes – duties – customs
(98 – 98)
Article 98
The goods agreed to be exempted in the unified customs tariff of the GCC States shall be exempted from customs taxes “duties” under this Law.
27.8.2 – Diplomatic exemptions
(99 – 101)
Article 99
The customs taxes “duties” shall be exempted from the condition of reciprocity provided to diplomatic and consular bodies, international organizations and heads and members of the diplomatic and consular corps accredited to the State in accordance with international agreements, laws and resolutions in force.
Article 100
Goods exempted under Article (99) of this Law shall not be disposed of in a manner contrary to the purpose for which they are exempted or waived unless after notifying the Administration and paying the customs taxes “duties” due. (B) Customs taxes “duties” shall not be levied if the beneficiary acts in a manner exempted pursuant to Article (99) of the Law “Law” three years after the date of dissolution from the customs office subject to reciprocity. The exempted vehicle may not be disposed of before the lapse of three years from the date of its exemption except in the following cases: 1- The expiry of the mission of the diplomatic or consular member benefiting from the exemption in the country. 2. Injury of the vehicle after being exempted in an accident that makes it unsuitable for the use of the diplomatic or consular member on the recommendation of the Traffic Department 3. Sale from a diplomatic or consular member to another member, in which case the assignee must have the right of exemption.
Article 101
The right of exemption for persons benefiting from it under Article (99) of this Law shall start from the date of their commencement of work in their official premises in the country.
27.8.3 – Military exemptions
(102 – 102)
Article 102
Customs duties and taxes shall be exempted from customs taxes “duties” imported by the armed forces and the internal security forces in all their sectors, including military equipment, transport equipment, parts thereof and any other materials by a decision of the Council of Ministers or the competent authority in each State.
27.8.4 – Personal effects and household items
(103 – 103)
Article 103
(A) Personal effects and used household goods brought by nationals residing abroad and foreigners coming to reside in the country for the first time shall be exempted from customs taxes and duties. This exemption shall be subject to the conditions and controls prescribed by the Director General. (B) Personal luggage and gifts held by passengers shall be exempted from customs taxes “duties” provided that they are not commercial in accordance with the conditions and controls prescribed by the Executive Regulation.
27.8.5 – Requirements of Charities
(104 – 104)
Article 104
The requirements of charitable societies shall be exempted from customs taxes “duties” according to the rules and conditions prescribed by the executive regulations.
27.8.6 – returned goods
(105 – 105)
Article 105
The following shall be exempted from customs taxes “duties”: 1- Goods of national origin returned previously exported. 2. Foreign goods returned to the country and proved to have been re-exported abroad if returned within one year from the date of re-export. 3. Goods that have been temporarily exported to complete their manufacture or repair shall be subject to customs taxes “duties” on the increase resulting from the completion of their manufacture or repair in accordance with a decision of the Director General. The Minister or the competent authority shall determine the conditions to be met to benefit from the provisions of this Article.
27.8.7 – Common Provisions
(106 – 106)
Article 106
The provisions of exemptions mentioned in this chapter shall apply to goods covered by the exemption whether imported directly or indirectly or purchased from customs warehouses or free zones, provided that the conditions set by the Department shall be observed. (B) If there is a dispute as to whether the goods provided for in this Part are subject to or exempt from customs taxes “duties”, the Director General shall settle the dispute.
