|04||Refund of customs duties (Drawback) on re-exported goods|
- 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.
- 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.
- The claim for refund of the customs taxes/duties shall be filed within six months (180 days) from the date re-exported.
- 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.
- 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.
- Drawback shall be limited to those customs taxes/duties actually collected on the foreign goods at importation.
- The customs taxes/duties shall be refunded after re-exportation of the foreign goods and verification of all supporting documents.
- 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).
- 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.
- The customs office may request translation of the foreign invoices/documents into Arabic.
- Copy of the import declaration
- Copy of the Re-export Declaration , to be signed and stamped by the competent customs officer at the Exit Customs Office indicating that the goods have exited the GCC States.
- Filing an application for “drawback" to the customs office of first point of entry.
- Presentation of an evidence of the payment of the customs taxes/duties applicable to the foreign goods.
- Customs taxes/duties will be refunded after verification of all required documents.