Chapter One: Goods exempted from customs duties “taxes”
The goods agreed to be exempted from customs duties and taxes in the Common Customs tariff shall be exempted from customs duties and taxes.
Chapter Two: Diplomatic exemptions
Imports of the diplomatic corps, consulates, international organizations and the heads and members of the diplomatic and consular corps accredited by the government shall be exempted from customs taxes “ duties “ according to the international agreements, laws and orders in force.
The goods exempted under the preceding Article may not be disposed of or abandoned for a purpose other than that for which they have been exempted, unless after notifying the Competent Authority and the payment of the due customs taxes “ duties “.
Customs taxes ”duties” shall not to be levied if the beneficiary has disposed of the goods, exempted under Article 98 herein, after three years from the date released by the Customs Administration provided that reciprocity basis is available.
Exempted vehicles “cars“ in accordance with the provisions of Article (98) herein, may not be disposed of before the elapse of three years following the exemption date excluding the following cases:
• Termination of the mission of the diplomatic or consular member benefiting from the exemption in the State.
• The occurrence of an accident to the exempted car which makes it unfit for the use of the diplomatic or consular member based on a joint recommendation by both the Traffic Department and the Department.
• The sale by one diplomatic or consular member to another member provided that the assignee shall be entitled to the right of exemption.
The right of exemption for the individuals benefiting from it under Article 98 herein shall begin from the date of commencing their jobs at their official places of work in the State.
Chapter Three: Military exemptions
Imports for all sectors of the military forces and internal security forces, such as ammunitions, arms, equipment, military means of transport and parts thereof and any other materials, shall be exempted from customs taxes “duties” by a resolution of the Council of Minister.
Chapter Four: Personal effects and household items
Subject to the conditions and controls prescribed by the Director General, the personal effects and used household items brought into the State by the nationals residing abroad or the foreigners coming for the first time for residence in the State, shall be exempted from customs taxes “duties”. Further, the personal effects and gifts in possession of passengers shall be exempted from customs taxes “duties”, provided that such items are not of a commercial nature and are conforming to the conditions and controls prescribed by the Rules of Implementation.
Chapter Five: Imports of the Philanthropic Societies “Charities”
Imports of the Philanthropic Societies “Charities” shall be exempted from customs taxes “duties” according to the conditions and controls prescribed by the Rules of Implementation.
Chapter Six: Returned goods
The following goods shall be exempted from customs taxes and duties:
1- Returned goods of national origin that were previously exported.
2- Returned foreign goods that are proved to have been previously re-exported to the outside of the State, if returned within one year from the date of re-exportation.
3- Goods that have been temporarily exported for finishing or repair shall be subject to the customs taxes “duties” in an amount equivalent to the addition resulting from such finishing or repair according to the decision of the Director General.
The Competent Authority shall prescribe the conditions to be satisfied for benefiting from the provisions of this article.
Chapter Seven: Returned goods
The provisions of the exemptions set forth in this Part shall be applicable to the goods covered by exemption, whether directly or indirectly imported or bought from the customs warehouses and free zones subject to the requirements prescribed by the Competent Authority.
Should a dispute arise on whether the goods provided for in this Part are subject to or exempted from customs taxes and duties, the Director General shall settle such dispute.