Documents Required 

•  No customs duties are levied on exports.
  
•  The shipper must produce the following documents to the Directorate General of Customs for use for Government statistics:

1.  Customs declaration
   
2.  Invoices
   
3.  Manifest

Procedures
Upon presentation of the customs declaration and invoices to the customs authorities, the goods will be shipped.

Re-exportation outside the GCC countries

•  Re-exported goods and products are divided into four categories: 

1.  National products
   
2.  Transit goods
   
3.  Bonded goods
   
4.  Foreign goods re-exported to recover customs duties

Documents Required 

1.  For re-exportation, the customs declaration, together with the relevant invoices should be provided to the customs authority.
   
2.  In the event of re-exportation of foreign goods for recovery of customs duties, a copy of the customs duties payment receipt and a copy of the certificate of origin should be attached to the customs declaration.

Procedures 

1.  The customs declaration, together with the required documents should be presented to the customs gateway. The customs will examine the goods and oversee the exportation thereof.
   
2.  In the event of re-exportation for the purpose of recovering the customs duties, the customs will refund the customs duties already collected, on the re-exportation of the goods. Such re-exported goods must be in the same condition in which it was imported and the CIF value of which is not less than US$ 5,000 or the equivalent thereof in the local currency. The exportation of such goods must be made under the supervision of the customs and within a period of not more than one calendar year from the date of collection of the customs duties.