Refund of cash deposits/securities and release of bank guarantees

Reference Code	Description
09	Refund of cash deposits/securities and release of bank guarantees
Controls : 1. Cash deposits and bank guarantees may be released for the cases suspending customs duties, as well as all other cases. 2. Deposit shall be refunded to the importer of the goods or any other person who can prove to the customs office his entitlement to such deposit. 3. The claim for refund of cash deposits and release of bank guarantees shall be filed within three months (90 days) from the date of the customs declaration. 4. Claims for refund of cash deposits and release of bank guarantees filed after expiry of the claim period will be disregarded. 5. Application for extension of the claim period for another period not to exceed three months (90 days) may be filed prior to expiry of the original three-month period, provided such extension shall be for only one period. 6. The claim for refund of cash deposits and release of bank guarantees submitted for the documents to be attached with the customs declaration for any of the suspending cases shall be filed within a non-extendable period of three months (90 days), in the latest, from the date of the customs declaration. 7. The claim for refund of cash deposits and release of bank guarantees for the temporary admission procedure shall be filed from the date of one of the following supporting documents: a. copy of the re-export declaration, duly signed and stamped by the designated customs officer at the exit customs office, indicating that the goods have exited the GCC States. b. copy of the re-export declaration, duly signed and stamped by the designated customs officer, indicating that the goods have entered the free zone. c. copy of the transit declaration indicating that the goods have been deposited with the free zones, duty-free shops or customs warehouses. d. copy of the import declaration or the evidence that the goods have been cleared for home use after payment of the due customs taxes/duties. e. Disclaimer/discharge certificate certified by the competent authorities in the country of destination stating that re-exported goods have entered the country. 8. The claim for refund of cash deposits and release of bank guarantees for the in transit procedure shall be filed from the date of one of the following supporting documents: a. copy of the transit declaration, duly signed and stamped by the designated customs officer at the exit customs office, indicating that the goods have exited the GCC States. b. copy of the transit declaration, duly signed and stamped by the designated customs officer, indicating that the goods have entered the free zone, along with a copy of the transit declaration indicating that the goods have been deposited with the warehouse in with the free zone. c. disclaimer/discharge certificate certified by the competent authorities in the country of destination stating that the goods have entered the country. 9. The claim for refund of cash deposits and release of bank guarantees for placement of the goods in the free zones and duty-free shops shall be filed from the date of one of the following supporting documents: a. copy of the placement declaration, duly signed and stamped by the designated customs officer at the exit customs office, indicating that the goods have entered the free zone/ duty-free shop. b. copy of the declaration of placement of the goods in the free zone. c. disclaimer/discharge certificate certified by the competent authorities in the country of destination stating that the goods have entered the country. 10. The claim for refund of cash deposits and release of bank guarantees for the placement of the goods in the customs warehouses shall be filed from the date of actual placement of the goods, provided that a copy of the placement declaration, duly signed and stamped by the designated customs officer at the exit customs office indicating that the goods have entered the customs warehouse shall be submitted. 11. The claim for refund of cash deposits and release of bank guarantees for the foreign motor vehicles not guaranteed by an international CPD shall be filed within three months (90days) , renewable for only one similar period. Claim to be filed from the date of one of the following supporting documents: a. the proof that motor vehicle has exited the final exit port. b. disclaimer/discharge certificate certified by the competent authorities in the country of destination stating that the motor vehicle has entered the country. c. the declaration of placing the motor vehicle in the free zone. d. copy of the import declaration, or an evidence that motor vehicle has been cleared for home use. 12. The claim for refund of cash deposits and release of bank guarantees for placement of the goods imported under re-export procedure shall be filed from the date of one of the following supporting documents: a. copy of the re-export declaration, duly signed and stamped by the designated customs officer at the exit customs office, indicating that the goods have exited one of the GCC States. b. copy of the re-export declaration, duly signed and stamped by the designated customs officer, indicating that the goods have entered the free zone. c. copy of the declaration of placement of the goods in the free zones/duty free-shops and customs warehouses. d. disclaimer/discharge certificate certified by the competent authorities in the country of destination stating that re-exported goods have entered the country. 13. The customs office may request translation of the foreign invoices/documents into Arabic.
Required documents (One of the following documents to be submitted): a. Temporary admission procedure: A copy of the re-export declaration. A copy of the declaration of placement of the goods in the free zones/duty free-shops and customs warehouses. A copy of the import declaration stating that the goods have been cleared for home use and applicable customs taxes/duties have been collected. A disclaimer/discharge certificate certified by the competent authorities in the country of destination stating that re-exported goods have entered the country. b. Transit procedure: A copy of the transit declaration. A copy of the declaration of placement of the goods in the free zone. A disclaimer/discharge certificate certified by the competent authorities in the country of destination stating that the goods have entered the country. A copy of the import declaration stating that the goods have been cleared for home use and applicable customs taxes/duties have been collected. c. Transportation by express couriers: A certified copy of the customs declaration d. Placement under free zones procedure: A copy of the transit declaration, in the event goods are transiting to the free zones. A copy of the transit declaration , in the event goods are transiting outside the GCC States. A copy of the declaration of placement of the goods in the free zones/duty free-shops. A copy of the import declaration stating that the goods have been cleared for home use and applicable customs taxes/duties have been collected. disclaimer/discharge certificate certified by the competent authorities in the country of destination stating that re-exported goods have entered the country. e. Placement in customs warehouses: A copy of the re-export declaration, in the event goods are re-exported to other customs warehouses. A copy of the re-export declaration , in the event goods are re-exported to free zones. A copy of the re-export declaration, in the event goods are re-exported outside the GCC States. A copy of the import declaration stating that the goods have been cleared for home use and applicable customs taxes/duties have been collected. disclaimer/discharge certificate certified by the competent authorities in the country of destination stating that re-exported goods have entered the country. f. Industrial exemption: Industrial Exemption Form Industrial Exemption Resolution g. Import for re-export procedure: copy of the re-export declaration copy of the declaration of placement of the goods in the free zones/duty free- shops and customs warehouses. Disclaimer/discharge certificate certified by the competent authorities in the country of destination stating that re-exported goods have entered the country.
Procedures: A claim for refund of cash deposits and release of bank guarantees. Required documents to be submitted for each of the cases suspending customs taxes/duties. Cash deposits and bank guarantees to be released after verification of all required documents and information.