Goods to be imported
Controls:
- GCC originating re-imported goods, previously exported, shall be exempted from customs taxes/ duties, provided such re-imported goods are the same goods that were exported under the original export declarations (in terms of origin, specifications and distinguishing marks)
- Foreign re-imported goods, previously exported, shall be exempted from customs taxes/ duties, subject to the following controls:
- Foreign goods to be re-imported within one year (365 days) from the date of re-exportation,
- Customs taxes/ duties shall have been collected on such goods when imported,
- Customs taxes/ duties shall not have been refunded when the goods were re-exported,
- Goods shall have been re-exported under original export declarations indicating their origin, specifications and distinguishing marks.
- Re-imported goods shall have the same origin, specifications and distinguishing marks.