Controls:

1. Re-exporter shall be the original importer of the foreign goods, or any other person who proves to the satisfaction of customs that he has purchased the goods in question.
2.  Foreign goods to be re-exported within one year (365 days) from the date of payment of the customs taxes/duties collected on them when they were first imported into the GCC States.

1.  The claim for refund of the customs taxes/duties shall be filed within six months (180 days) from the date re-exported.
2. Foreign goods to be re-exported shall constitute a single consignment, for ease of identification and verification. Such consignment may be re-exported in parts once proved to the customs office that such parts belong to the same consignment. 
3. The claim for refund of the customs taxes/duties shall pertain to foreign goods that have not been cleared for home use which are in the same state when imported into the GCC States.
4. Drawback shall be limited to those customs taxes/duties actually collected on the foreign goods at importation.
5. The customs taxes/duties shall be refunded after re-exportation of the foreign goods and verification of all supporting documents.
6. The value of the foreign goods to be re-exported , for which customs taxes/duties will be refunded, shall not be less than five thousand US Dollars ( or its equivalent in the local currency).
7. The documents and details of the goods to be re-exported shall match those attached with the import declaration of the goods to be re-exported.
8. The customs office may request translation of the foreign      invoices/documents into Arabic.

Procedures:

1. Filing an application for “drawback" to the customs office of first point of entry.
2. Presentation of an evidence of the payment of the customs taxes/duties applicable to the foreign goods.
3. Customs taxes/duties will be refunded after verification of all required documents.