Pending status of taxes – duties – customs and refund of taxes – duties – customs
– General Provisions
(67 – 68)
Article 67
Goods may be entered and locked to any other place inside the State without paying customs taxes “duties” provided that a cash guarantee or a bank guarantee equivalent to the resulting customs taxes “duties” is provided in accordance with the instructions issued by the Director General.
Article 68
Monetary guarantees, bank guarantees and pledges shall be released on the basis of certificates of discharge in accordance with the conditions specified by the Director General.
27.7.2 – Transit goods – Transit
(69 – 73)
Article 69
Subject to Article (67) of this Law, and the provisions of the Unified Economic Agreement of the GCC States, the transit of goods into the territory of the GCC States shall be permitted in accordance with the provisions of the international regulations and agreements in force.
Article 70
Transit operations shall be permitted only at the customs offices authorized to do so.
Article 71
Subject to the provisions of the regional and international agreements in force, the goods shall be transported by transit on the designated roads and in different modes of transport and at the responsibility of the carrier in accordance with the instructions issued by the Director General. Or the competent authority.
Article 72
In case of transfer from one customs department to another, the concerned parties may be exempted from submitting a detailed statement at the entry center. The referral shall be in accordance with the documents and conditions specified by the Director General.
Article 73
The Minister or the competent authority shall issue the necessary decisions to regulate the suspension of customs taxes “duties” on all other types of transit transport.
– Warehouses
(74 – 76)
Article 74
Warehouses shall be established inside or outside the customs office by a decision of the Minister or the competent authority.
Article 75
Goods may be deposited in warehouses inside or outside the customs office without paying the customs taxes “duties” thereon in accordance with the rules and conditions prescribed by the Director General.
Article 76
The Department shall have the right to supervise and control customs warehouses administered by other bodies in accordance with the provisions of this Law and other applicable Laws.
27.7.4 – Free zones and duty-free shops
(77 – 88)
Article 77
The free zones and duty-free shops shall be established by the legal instrument of each State and their customs rules, conditions and procedures shall be determined by a decision of the Minister or the competent authority.
Article 78:
Subject to the provisions of Articles (79 and 80) of this Law, all foreign goods of any kind and of whatever origin may be brought into the free zones and duty-free shops and taken out of the country or to other free zones and duty-free shops without being subject to taxes and customs duties. . (B) Foreign goods re-exported from within the country may be admitted to free zones and duty-free shops subject to export restrictions and customs procedures in case of re-export. Goods in the free zones and duty-free shops shall not be subject to any restriction in terms of their stay there.
Article 79
Goods included in the cargo manifest “Manifest” in the form of importation shall not be transported or entered into the free zones and duty-free shops without the approval of the Director General and within the conditions and controls prescribed by him.
Article 80
The following goods are prohibited from entering the free zones and duty-free shops: 1. Flammable goods other than the fuel necessary for operation, which are permitted by the supervising authority of the free zones and duty-free shops within the conditions specified by the competent authorities. Radioactive materials. 3. Weapons, ammunition and explosives of any kind, unless authorized by the competent authorities. 4. Goods in violation of the regulations for the protection of commercial, industrial, literary and artistic property issued by a decision issued by the competent authorities. 5 – drugs of all kinds and derivatives. 6. Goods originating in an economically boycotted country. 7. Goods prohibited from entering the country.
Article 81
The Customs Department may carry out inspections in the free zones and duty-free shops for the goods that are prohibited to enter them. It may also check the documents and inspect the goods upon suspicion of smuggling operations.
Article 82
The Department of Free Zones and Duty Free Shops shall provide the Department, upon request, with a list of goods entering and leaving the free zones.
Article 83
Goods in free zones and duty-free shops may not be transferred to other free zones or duty-free shops, warehouses or warehouses except in accordance with the guarantees, undertakings and procedures specified by the Director General.
Article 84
Goods shall be withdrawn from the free zones and duty-free shops into the country in accordance with the provisions of the regulations in force and in accordance with the instructions issued by the Director General.
Article 85
Goods originating from the free zones to the customs office shall be treated as foreign goods even if they include local raw materials or items for which customs taxes “duties” have been paid before being introduced into the free zones.
Article 86
National and foreign vessels are allowed to supply from the free zones all the maritime equipment they need.
Article 87:
The Department of Free Zones and Duty Free is responsible for all violations committed by its employees and for the illegal leakage of goods from it. It shall remain in force with all regulations and instructions related to security, public health, suppression of smuggling and fraud.
Article 88
Goods exported from free zones and duty-free shops inside or outside the country shall be treated as foreign goods.
27.7.5 – Temporary Admission
(89 – 94)
Article 89
Subject to the provisions of this Chapter, the Unified Economic Agreement of the GCC States, and other international agreements in force, the goods shall be admitted temporarily without the collection of customs taxes “duties” according to the conditions prescribed by the Implementing Regulations.
Article 90
The Director General may grant provisional admission to the following: 1. Heavy machinery and equipment for the completion of projects or for conducting practical and scientific experiments related to such projects. 2- Foreign goods received by the premium of completion of manufacture. 3. Temporarily imported stadiums, theaters, exhibitions and their representative. 4. Machinery, equipment and equipment that come into the country for the purpose of repair. 5 – containers and packaging received for filling. Animals introduced for grazing purposes. Commercial samples for the purpose of presentation. 8. Other cases requiring such action. The items provided for in this Article shall be re-exported or deposited in the free zone, customs departments or warehouses during the temporary admission period specified by the executive regulations.
Article 91
The provisions of the Unified Economic Agreement of the GCC States and other international agreements in force for the temporary admission of vehicles shall be observed in accordance with the instructions issued by the Executive Regulation.
Article 92
The materials and articles that have been cleared by the temporary admission, allocation or disposition thereof shall not be used for purposes other than the purposes for which they were imported and stated in the data provided.
Article 93
Any shortage that occurs when goods are cleared for temporary admission shall be subject to the customs taxes “duties” due at the time of entry.
Article 94
The Implementing Regulations shall specify the conditions for the practical application of the temporary admission status and the guarantees to be provided.
27.7.6 – Re-export
(95 – 96)
Article 95
Goods entering the country that do not collect customs duties (fees) may be re-exported abroad or to the free zone in accordance with the procedures and guarantees specified in the executive regulation.
Article 96
In some cases, the transfer of goods from one ship to another or the withdrawal of goods that have not been entered into the customs warehouses from berths to ships may be authorized under the conditions specified by the Director General.
27.7.7 – Refund of customs duties
(97 – 97)
Article 97
Customs taxes “duties” levied on foreign goods in case of re-exportation shall be wholly or partly reimbursed in accordance with the regulations and conditions prescribed by the executive regulations.
