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Part 8 - Exemptions

Chapter One: Goods exempted from customs duties “taxes”

Article 97
 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

Article 98
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.

Article 99
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.

Article 100
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.  

Article 101
 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

Article 102
Customs duties are exempted for:
A - Imports for military entities of ammunition, weapons, equipment, military vehicles, and their parts, as well as any other materials by a decision of the Council of Ministers.
B - Customs-related imports of a security nature, by a decision of the Council of Ministers.


Chapter Four: Personal exemptions

Article 103
Customs duties are exempted for:
A - Personal luggage and used household items brought by resident citizens returning from abroad and foreigners coming to reside in the country for the first time, subject to the conditions and regulations specified by the Chairman.
B - Personal luggage and gifts acquired by travelers, provided they are non-commercial and in accordance with the conditions and regulations set forth in the executive regulations of this law.
C - Personal parcels and postal items received, subject to the conditions and regulations specified by the executive regulations of this law, with the exception of tobacco and its derivatives and goods of a special nature.


Chapter Five: Exemptions for charitable organizations', imported goods for persons with disabilities, relief supplies, and commercial samples​​

Article 104
Customs duties are exempted for:
A - Supplies of charitable associations.
B - Goods whose customs tariff headings are listed in the executive regulations of this law and are imported by persons with disabilities, relevant government entities, and entities related to the care of persons with disabilities.
C - Relief materials.
The executive regulations of this law shall specify the necessary conditions and requirements for benefiting from the exemption provided for in this article.

Article ​104 Repeated

Samples of commercial nature imported into the countries of the council that do not exceed a value of (5,000) Riyals shall be exempt from customs duties. The Chairman shall establish the conditions and regulations to ensure that the exemption is not exploited for commercial purposes.​



Chapter Six: Returned goods

Article 105
Customs duties are exempted for:
1 - Returned goods of national origin  that have been previously exported.
2 - Foreign goods returned to the country and proven to have been previously re-exported within one year from the date of re-export.
3 - Goods temporarily exported for completion or repair, and customs duties shall be imposed on the increase resulting from their completion or repair, in accordance with a decision issued by the Chairman or his delegate.
4 - Goods that are temporarily exported and subsequently returned, in accordance with the conditions and regulations specified by the executive regulations of this law.
The Chairman shall, by his decision, specify the conditions that must be met to benefit from the provisions of this article.




Chapter Seven: Returned goods
Article 106
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 Chairman​ shall settle such dispute.
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