Article 8
Foreign vehicles used for tourist purposes (non-registered vehicles in a GCC member state) shall be granted temporary admission as follows:

1. Six months for vehicles secured by an international passage carnet.
2. Three months for vehicles unsecured by an international passage carnet, extended for a similar period if the concerned person submits a bank guarantee or cash deposit in an amount equal to customs duties payable on the vehicle.

1.In order to benefit from the provisions of temporary admission, the following conditions shall be satisfied:
- The vehicle shall be officially registered in the country of registration under a document proving its licence.
- The licence shall be valid and the vehicle shall not carry export plates.
- Insurance from an insurance company approved in the state shall be issued to cover its territory during the period of temporary admission.
- An international passage carnet shall be provided to secure the customs duties.
- In order to benefit from the provisions of this bylaw, the following conditions shall be satisfied by the person who seeks temporary admission for his vehicle:
- He shall be the owner of the vehicle or authorized to drive it by a duly certified special power of attorney issued from the country of registration.
- He shall hold a valid residence permit in the country in which the vehicle is registered if he is not a national thereof.
- He shall have a valid driving licence.

1.  In order to benefit from the provisions of this bylaw, the international passage carnet shall be approved by the customs administration and its duration shall cover the period of temporary admission of the vehicle.
2. The following procedures shall be followed when a vehicle is admitted under the international passage carnet:

1. The licence number, date and period of the temporary admission shall be displayed on the carnet.
2. The relevant coupon shall be removed from the carnet upon entry and exit.

 Students and non-GCC nationals granted scholarships to study at one of the universities and institutes in the country shall obtain a permit to extend the period of temporary admission for their vehicles during the period of study or scholarship, provided that the vehicle shall be secured by a valid international passage carnet.
 Temporary admission licences for vehicles shall be granted by the customs office according to the provisions of this bylaw.

1. The temporary admission licence shall reflect the vehicle's plate number, chassis number, engine number, type and colour, as well as the name of the owner or authorized driver, his nationality and passport number.
2. The procedures for the temporary admission of foreign vehicles shall terminate upon the vehicle's exit from the country via one of the customs offices or its placement in the free zone or clearance for home purposes and payment of the customs duties determined by the customs administration art 94 .

Article 14

Foreign goods entering the country without payment of customs duties may be re-exported. They include the following:

1. Imported goods which have not been withdrawn from customs stores.
2. Imported goods for re-export purposestemporarily cleared by cash or bank guarantees which cover customs duties within a period not exceeding six months from the date of release.
3. Goods imported into the country under temporary admission whose owners wish to re-export them.
4. Goods deposited at warehouses as one of the conditions relating to customs duties.

1. The goods shall be re-exported under the re-export declarations, including all the distinctive elements of the goods, and such declarations shall be made according to what is determined by the Director-General.
2. Subject to the approval of the customs office, the person who re-exports the goods may not be the importer.
3. The number of the customs declaration by which the goods have been imported shall be written on the re-export declaration.
4. The goods shall be subject to the customs inspection and procedures prescribed under the Customs Law

Based on the provisions of Article 96 of the Customs Law, the customs duties imposed on the foreign goods which were re-exported outside of the GCC states shall be drawn back according to the following controls:
 

1. The exporter (the re-exporter) shall be the importer whose foreign goods were imported in his name, or anyone else who proves to the customs administration that he has bought the goods.
2. The value of foreign goods required to be exported and for which their duties are to be drawn back shall not be less than five thousand (5,000) US Dollars (or its equivalent in the local currency).
3. The foreign goods shall be re-exported within one year from the date of payment of customs duties when imported for the first time from outside of the GCC states.
4. The claim for customs drawback shall be made within six months from the date of re-exportation.
5. The foreign item required to be re-exported shall be of a single consignment, in order to identify and match it with the importation documents.
   
6. The consignment may be re-exported in parts once it is proved to the customs administration that the parts are of the same consignment.
7. The claim for returning customs fees shall only be for foreign goods when imported.
8. Customs drawback shall be limited only to those duties that were actually paid on foreign goods when imported.
9. The customs duties shall be drawn back after re-exportation of the foreign goods and checking all the documents required for re-exportation.
10. The approved Unified Customs Declaration shall be used for re-exportation of the goods outside the GCC states as goods whose customs duties are required to be drawn back.These controls shall be implemented immediately with the start of the application of the single point of entry and the common collection and distribution of the customs duties levied on the foreign goods. 
11. These controls shall be reviewed after three years from the date of application or whenever necessary at the request of any member state, and the Financial and Economic Cooperation Committee is entitled to interpret and amend these controls.
12. The priority of application shall be for these controls when they contradict the regulations, laws, procedures applied in any member state.
    

Article 17

1. The means of land transport carrying the re-exported goods shall be subject to the provisions relating to customs sealing and covering security (canvas), ropes, and other provisions that apply to transit.
2. Goods shall be re-exported within the period prescribed.
3. Customs duties imposed on the goods required to be re-exported shall be secured by cash or bank guarantees.

 Re-export declarations shall be discharged and paid and their guarantees shall be cleared after submitting one of the following:
A copy of the re-export declaration sealed and signed by the competent customs officer at the customs office of exit to prove that the goods have left the country.
A copy of the re-export declaration sealed and signed by the competent customs officer to prove that the goods have entered the free zone.
Discharge certificate certified by the competent authorities of the destination country to prove that the re-exported goods have entered that country.
 
Based on the provisions of Article 103 (2) of the Customs Law, the controls and conditions for the exemption of personal luggage and gifts carried by travelers shall be as follows:
 
 
Article 19
Personal luggage and gifts carried by travelers whose value does not exceed three thousand (3,000) Riyals shall be exempted from customs duties.
In order to benefit from the exemption, the following conditions shall be satisfied:

1. The luggage and gifts shall be of a personal nature and in non-commercial quantities.
2. The traveler shall not be a frequent traveler through the customs office or a trader in hisown goods.
3. The number of cigarettes to which the exemption applies shall not exceed four hundred (400).

The luggage and gifts to which the exemptions referred to in Articles 19 and 18 of this bylawapply shall be subject to the provisions of the prohibitions and restrictions mentioned in the Customs Law and other legislation.
 
V: Exemption of charities requirements from customs duties
 
Based on the provisions of Article 104 of the Customs Law, the conditions and controls when exempting charities requirements from customs duties shall be as follows:
 
Article 22
A charity that benefits from the exemption shall be registered with the competent government in the state, and the purpose of its establishment shall be to provide services in the human, social, cultural, scientific, and religious areas or any other charitable goal, without being intended to achieve financial profit.
Societies which have political purposes shall not benefit from the exemption from customs duties.
In order to be exempted from customs duties, the items and requirements imported by a charity shall satisfy the following:

1. They shall be of a nature suitable for the purposes and activity practiced by the charity in accordance with its Articles of Association.
2. The volume and quantity of the items and requirements required to be exempted shall be proportional to the actual needs that enable the charity to practice its charitable activity.
3. The items and requirements shall be imported in the name of the charity directly.

1. The charity may not dispose of the items and requirements exempted from customs duties for any purposes other than those for which they have been exempted, and the management of the charity shall be responsible before the customs administration.
2. Where the charity wishes to sell used or consumed items and requirements which were exempted from customs duties, it shall apply in writing to the Authority to obtain approval of the sale after the Authority has made the necessary inspection thereof.

 The competent government shall address the Authority to exempt the items and requirements provided to the charity from duties in each individual case.
 
VI: The goods subject to the provisions of the customs zone and transportation conditions therein
 Based on the provisions of Article 22 of the Customs law, the goods subject to the provisions of the customs zone shall be dealt with according to the following:
 
Article 26
In order to transfer the goods that are subject to the provisions of the customs zone, the goods shall be attached with a statement issued by the customs office stating the following:

1. The name of the person concerned.
2. The distinctive elements of the goods, such as type, number, weight, origin and value.
3. The name, type and number of the means of transport and the name of its driver.
4. The place from and to which the goods are being transferred.

1.  Possession of the goods in the customs zone shall be prohibited except in the places specified by the Authority.
2. The normal requirements of the goods that can be possessed in the customs zone for the purpose of consumption shall be specified by a resolution of the Authority.

Article 28
Without prejudice to the provisions of Articles 142, 143, 144 , and based on the provisions of Article 141 of the Customs Law, the rules governing fines for customs offences shall be as follows:
 
 
Article 29
 A fine not exceeding double the customs duties and not less than their equivalent amount shall be imposed for any of the following offences:

1. A customs declaration (exportation, re-exportation) that leads to benefitting from the drawback or payment of customs duties of goods admitted illegally under the temporary admission procedure.
2. An unjustified increase or decrease in what is included in the manifest or its substitute.
3. Using the items covered by the exemption or reduced customs tariff for purposes or goals different from those for which they have been imported, or replacing, selling or disposing of hem without the approval of the Authority and without paying the customs duties according to Articles 98, 99, 100 and 104 of the Customs Law and the provisions of this bylaw.
4. Disposing of the goods that have been suspended from customs duties for purposes different from those for which they have been admitted, or replacing them without the approval of the Authority and without paying the customs duties.
5. Drawing back or attempting to draw back the customs duties.

 
Article 30
 A fine not exceeding five thousand (5,000) Riyals and not less than five hundred (500) Riyals shall be imposed for any of the following offences:
 
Improper customs declarations that lead to the non-application of any condition or restriction relating to the import or export.
Improper customs declaration of the value, type, number, weight, measurement or origin which leads to the loss of customs duties by stating information unmatched with the documents attached to it, and such documents are consistent with the goods in reality according to the provisions of Article 46 of the Customs Law.
Changing the routes specified in the transit declaration without the consent of the Authority according to the provisions of Article 70 of the Customs Law.
Unavailability of the manifest of the goods, or the availability of more than one manifest for one item according to the provisions of Articles 28, 35 and 37 of the Customs Law.
Submission of the necessary certificates for the discharge and settlement of transit declarations or temporary admission or re-export in contradiction with the conditions determined by the Director-General according to the provisions of Article 67 of the Customs Law.
Violation of the rules and conditions issued by the Director-General in relation to depositing the goods at warehouses according to the provisions of Articles 73 and 74 of the Customs Law.
Anchoring of ships, landing of aircrafts or parking of other means of transport at places other than those stipulated by the Authority in the provisions of Articles 17, 18, 19 and 36 of the Customs Law.
Departure of ships, aircraft and other means of transport to the ports or customs zone without a licence required from the administration according to the provisions of Article 40 of the Customs Law.
Transport of goods from one means of transport to another without the consent of the administration according to the provisions of Articles 31 and 44 of the Customs Law.
Unloading goods from ships or other means of transport or withdrawing the goods without a licence required by the administration, or in the absence of its officers, or outside of the specified time frame according to the provisions of Articles 31, 39 and 44 of the Customs Law.
Impeding administration officers from carrying out their duties and exercising their right to inspect, audit, and test in accordance with the provisions of Part XII of the Customs Law. This fine shall be imposed on any person involved in the offence.
Not keeping records, papers, and documents and the like during the period specified in Articles 114 and 125 of the Customs Law.
Removing the customs seal from goods.
 
 
Article 31
 A fine not exceeding one thousand (1,000) Riyals and not less than five hundred (500) Riyals shall be imposed for any of the following offences:
 
Not submitting the manifest, or its substitute, and other documents at the time of importation and exportation, as well as not submitting the manifest or its substitute at the time specified according to the provisions of Articles 28, 35, 38 and 40 of the Customs Law.
Not having the manifest officially endorsed by the customs authorities at the shipping port where such endorsement is required according to the provisions of Article 30 of the Customs Law.
Describing several individually sealed packages in the manifest or its substitute as being a single package according to the provisions of Article 43 of the Customs Law, taking into account the instructions issued by the Director-General concerning containers, pallets and trailers.
Not including the information required in the manifest or its substitute.
Importing by post of closed parcels or boxes not carrying the approved cards in contradiction with provisions of the Arab and international postal agreements and national legislation according to the provisions of Article 42 of the Customs Law.
Any other violations to provisions of the ministerial resolutions and instructions issued under the Customs Law.
 
Article 32
A delay fine of two hundred (200) Riyals shall be imposed for each day of delay, provided that the fine shall not exceed half the value of the goods for offences of delay in entering the transit goods sent for re-exportation to the customs office through which the goods shall leave, or to the customs office where the goods are sent after expiry of the periods specified in the customs declarations.
A delay fine of two hundred (200) Riyals or an amount equal to it shall be imposed for each day of delay in the arrival to the state of public transport vehicles and taxis, provided that the fine shall not exceed ten thousand (10,000) Riyals.
A delay fine of one thousand (1,000) Riyals shall be imposed for each week of delay or part thereof, provided that the fine shall not exceed twenty (20) per cent of the value of goods for offences of delay in the re-export of the goods entered under the temporary admission procedure after expiry of the period specified in the customs declarations. In respect of tourist cars, these shall be subject to a fine of twenty (20) Riyals for each day of delay, provided that the fine shall not exceed ten (10) percent of the value of the tourist car after expiry of the period specified in the temporary admission licence. 

​