Imported vehicles are subject to the Traffic Code No. (23) of 2014, and the Ministerial Decision No. (154) of 2015 of the Traffic Law Bylaws, which prescribed the terms and conditions of importing vehicles.
Valuation of vehicles is subject to the provisions of article (1) of the Unified Customs "Law" of GCC Member States, and valuation of the contractual deals accredited by Agents in the member states. The customs valuation of used vehicles is calculated according to the vehicle itself as approved by the Financial and Economic Cooperation Committee of GCC member states, and as per Decision No. (36) of 2010 by the President of Customs with respect to calculating customs valuation.