1. The following goods may be temporarily exported:
a) Heavy equipment and machinery for the completion of projects or for conducting field or scientific experiments related to those projects.
b) Foreign goods exported for completion of manufacturing/processing.
c) Temporary exported articles for playgrounds, theatres, exhibitions and the like.
d) Equipment and machinery exported outside the country for repair.
e) Containers and packaging exported for refilling.
f) Animals exported for grazing.
g) Commercial samples for display.
h) Other cases requiring temporary exportation.
2. The applicant shall submit to the customs office color photocopies of the goods that are difficult to identify, for verification when re-imported.
3. The customs office may take necessary actions and measures utilizing appropriate means (e.g. photos, electronic barcoding, sampling, sample sealing, etc.) that would enable the customs office to identify those goods when re-imported.
4. Goods placed under the cases suspending the customs taxes/duties may not be temporarily re-exported.
5. The period of temporary exportation may not exceed one year (365 days) for the cases mentioned in item 1 above (c, e, g).
6. Prohibited goods may not be temporarily re-exported.
7. The period of temporary exportation may not exceed one year (365 days), but it may be extended for similar periods for maximum five years, unless the necessary period requires a longer period, subject to the approval of the customs office for the cases mentioned under item 1 above ( a, b, d).
8. The period of temporary exportation may not exceed six months (180 days) for the cases mentioned in item 1 above (f, h, ).
9. The temporary exportation procedure shall be terminated at re-importation of the goods into the GCC States, placing them under final exportation procedure or at the expiry of the temporary exportation period.
10. Approval of temporary exportation shall be obtained from the customs office.
11. Spare parts, tires, batteries and other project consumables may not be temporarily re-exported.
12. The customs office may request translation of the foreign invoices/documents into the Arabic language.