Unified Guide

Unified Guide
for Customs Procedures at First Points of Entry
in the GCC Member States
Fourth Edition
2025
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2
Introduction
As part of the continuous efforts made by the Gulf Cooperation Council (GCC) Member States to
develop and facilitate customs procedures and import/export requirements within the framework of
the GCC Customs Union—aimed at strengthening joint customs work, enhancing trade exchange
with the outside world, and achieving the intended objectives of the Customs Union—the Supreme
Council of the GCC, during its 35th Session (December 2014), approved the recommendations of the
Financial and Economic Cooperation Committee in its 98th and 99th meetings.
These recommendations included the approval of the outcomes reached by the GCC Customs Union
Authority regarding the completion of requirements for the establishment of the Customs Union.
Among them was the endorsement and implementation of the Unified Guide for Customs Procedures
at First Points of Entry in the GCC Member States, which became effective at the beginning of 2015
at all first-entry customs ports across the Member States. The guide was to be reviewed and assessed
by the GCC Customs Union Authority after one year of implementation.
In accordance with the directives of the Executive Committee of the GCC Customs Union Authority,
the Committee on Customs Procedures and Information Technology conducts an annual review and
update of the Unified Guide for Customs Procedures at the first-entry points of the Customs Union,
considering the views and observations of Member States based on their implementation experience.
On this occasion, the GCC Customs Union Authority is pleased to present the Fourth Edition of the
Unified Guide for Customs Procedures at First Points of Entry in the GCC Member States in Arabic.
The Authority extends its sincere thanks and appreciation to the customs administrations and
authorities of the Member States, the Committee on Customs Procedures and IT, and all those who
contributed to the preparation and finalization of this guide.
The GCC Customs Union Authority hopes that this guide will contribute to facilitating customs
operations within the Member States and maximizing the benefits realized from the establishment
of the GCC Customs Union .
May Allah grant us success…
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3
Table of Contents
Page Title Code
5 Import
(Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices – Free
Zones – Duty-Free Markets – Customs Warehouses)
01
8 Export
(Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices – Free
Zones – Duty-Free Markets – Customs Warehouses)
02
10 Re-export of Goods 0201
12 Temporary Export 0202
14 Suspensive Customs Duty Regimes
(Temporary Admission – Transit – Storage in Customs Warehouses – Storage
in Free Zones and Duty-Free Markets)
03
14 Temporary Admission 0301
19 ATA Carnet for Temporary Admission 030101
19 Temporary Admission under the ATA Carnet System 03010101
21 Re-export of Goods under the ATA Carnet 03010102
22 Transit of Goods under the ATA Carnet 03010103
23 Temporary Admission of Foreign Tourist Vehicles 030102
25 Goods in Transit 0302
28 Storage in Customs Warehouses 0303
30 Storage in Free Zones and Duty-Free Markets 0304
32 Import for the Purpose of Re-export
(Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices – Free
Zones – Duty-Free Markets – Customs Warehouses)
0305
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4
Page Title Code
35 Refund of Customs Duties on Re-exported Goods 04
37 Exemptions 05
37 Diplomatic Exemptions (Foreign Missions) 0501
39 Military Exemptions 0502
41 Industrial Exemption 0503
43 Personal Exemption 0504
43 Exemption of Personal Effects and Used Household Items 050401
45 Exemption of Personal Baggage and Gifts Accompanied by Travelers 050402
46 Exemption of Supplies for Charitable Organizations – Goods Imported for
Persons with Special Needs – Relief Materials and Commercial Samples
0505
49 Exemption of Re-imported Goods 0506
52 Declaration / Disclosure of Currency, Negotiable Financial Instruments,
Precious Metals, or Precious Stones
06
54 Procedures for Clearance of Incoming Postal Parcels 07
56 Procedures for Transport by Express Carriers 08
61 Refund of Cash Deposits and Release of Bank Guarantees 09
66Private Customs Warehouses 10
71Public Customs Warehouses 11
76Import of Weapons and High-Risk Materials and the Mechanism of Their
Movement Among Member States
12
78 Destruction of Goods 13
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5
Title Code
Commercial and Personal Import
(Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices Free
Zones – Duty-Free Markets – Customs Warehouses)
01
• Regulations
1. Proof of the importer’s commercial activity is required to obtain the customs code.
2. For personal import, the concerned individual must present a national ID, passport, or residence visa
to complete customs procedures.
3. Required permits and approvals from competent authorities must be provided for restricted goods.
4. The customs authority may request translation of foreign invoices / documents into Arabic.
5. The owner of the goods, their representative, or the authorized customs broker must retain records (in
paper and electronic form) for five (5) calendar years from the date of completing customs procedures
and provide them to the customs authority upon request.
6. The owner of the goods, their representative, or the authorized customs broker may submit customs
documents and information electronically to the customs authority, provided the originals are retained
and submitted upon request.
7. Customs documents submitted to the customs authority must be original. Copies of invoices may be
accepted upon submission of cash or bank guarantees or a written undertaking to provide the
originals within a period not exceeding three (3) months (90 days) from the date of submitting the
guarantees with the customs declaration.
8. Carriers (air / sea) or their authorized agents must submit the cargo manifest and related documents
to the customs authority either in paper form or electronically, as per the applicable customs
procedures, to complete customs operations. These documents may be submitted after arrival within
the timeframes and conditions set by the Director General.
9. Customs duties and other applicable charges must be paid in advance according to the electronic
clearance system implemented by each customs authority.
10. Pre-arrival customs clearance is permitted according to the electronic clearance system in place at each
customs authority.
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6
Title Code
Commercial and Personal Import
(Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices Free
Zones – Duty-Free Markets – Customs Warehouses)
01
11. The customs authority has the right to open parcels for inspection in the absence of the goods’ owner
or their representative if they refuse to attend the inspection at the scheduled time despite being
notified. If necessary, the customs authority shall conduct the inspection through a committee formed
for this purpose by a decision of the Director General, and an official report shall be prepared
documenting the inspection results.
12. The applicable customs tariff shall be applied to goods that have been damaged, based on their value
in the condition they were in at the time the customs declaration was registered.
13. It is prohibited to import goods that are internationally or locally banned, or subject to binding
international treaties and agreements, as well as counterfeit, adulterated, or non-conforming products,
or those violating intellectual property rights.
14. Certificates of conformity from the country of origin or reports from public or private laboratories
accredited by the competent authorities may be requested, along with the possibility of taking random
samples (based on risk criteria).
15. If weapons, hazardous materials, or similar items are included in the shipment, the controls specified
under Section (12) shall apply.
• Documents to be Attached to the Unified Customs Declaration (in hard copy or electronically):
1. Detailed invoice
2. Certificate of origin (if requested)
• Requirements:
1. Delivery order for air or sea imports (if requested)
2. Bill of lading for air or sea imports
3. Cargo manifest for land imports
4. Cargo manifest for vessels not operating on regular routes or without a shipping agent at the port,
provided it is endorsed by customs authorities at the port of loading
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7
Title Code
Commercial and Personal Import
(Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices Free
Zones – Duty-Free Markets – Customs Warehouses)
01
5. Packing list for multiple items (if applicable), including the Harmonized System (HS) code and international
codes for chemicals and hazardous materials (if requested)
6. In the case of personal imports, proof of identity is required: a national ID card or passport for citizens,
and a passport or residence/visit visa for residents.
• Procedures
1. The customs declaration is to be submitted electronically by the importer, their representative, or the
authorized customs broker. This includes the submission of all required documents and information to
the customs authority.
2. Goods are subject to customs duties in accordance with the Unified Customs Tariff Schedule, unless
exempted under the provisions of the Unified Customs Law of the GCC States, the effective Economic
Agreement of the GCC, or any other applicable international agreement under the GCC framework.
3. Goods are subject to inspection and examination based on risk assessment criteria. The customs declaration is
printed according to the automated clearance system used by the customs authority.
4. Issuance of the exit permit and release of goods.
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8
Title Code
Export (Commercial, Personal, National Products)
Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices – Free
Zones – Duty-Free Markets – Customs Warehouses
02
• Regulations:
1. Proof of the exporter’s activity is required to obtain the customs code.
2. For personal exports, the concerned individual must present a national ID, passport, or residence/visit
visa to complete customs procedures.
3. Required permits and approvals from the competent authorities must be obtained for restricted goods.
4. The customs authority may request the translation of foreign invoices/documents into Arabic.
5. The customs authority reserves the right to request documents, contracts, correspondence, and other
relevant materials.
6. The exporter, their representative, or the authorized customs broker must retain records for five calendar
years from the date of completion of customs procedures and provide them to the customs authority
upon request.
7. The owner of the goods, their representative, or the authorized customs broker may submit documents
and customs information electronically to the customs authority, provided that the original documents
are retained and submitted upon request.
8. Carriers, shipping agents (sea/air), or their authorized representatives must submit the manifest and
relevant documents to the customs authority either in paper or electronic form, according to the
applicable customs regulations. These documents may be submitted after the arrival of goods, subject
to the timeframes and conditions specified by the Director General.
9. Prepayment of other applicable fees must be made in accordance with the electronic clearance system
adopted by each customs office.
10. Pre-clearance procedures may be conducted in accordance with the electronic clearance system applied
at each customs office.
11. It is prohibited to export goods that are internationally or locally banned, subject to international
conventions and treaties in force, local regulations, counterfeit or fraudulent goods, or those that violate
approved standards or intellectual property rights.
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9
Title Code
Export (Commercial, Personal, National Products)
Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices – Free
Zones – Duty-Free Markets – Customs Warehouses
02
12. In case weapons or high-risk materials (or items of similar classification) are included in the shipment,
the controls stipulated in Tab (12) shall apply.
• Documents required to be attached to the Unified Customs Declaration, either in paper or
electronic format:
1. Detailed invoice.
• Requirements:
1. For personal exports, proof of identity is required (national ID or passport for citizens; passport or
residence/visit visa for residents).
2. Packing list for multiple-item shipments (including the Harmonized System (HS) code along with the
international code for chemicals and hazardous materials), if requested.
• Procedures:
1. The customs declaration is prepared electronically by the exporter, their representative, or the authorized
customs broker, including submission of all required documents to the customs authority.
2. Payment of other applicable fees shall be made in accordance with the clearance system implemented
in each customs office.
3. Goods are subject to inspection based on risk assessment standards, and the customs declaration is
printed according to the electronic clearance system adopted by the customs authority.
4. Exit permit is issued.
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10
Title Code
Re-export of Goods 0201
• Regulations:
1. Re-export of foreign goods is permitted in the following cases:
a. Imported goods not withdrawn from the customs warehouses.
b. Goods admitted under the temporary admission procedure.
c. Goods stored in bonded warehouses as one of the suspended customs duty arrangements.
d. Foreign goods on which customs duties have been paid.
e. Goods rejected by the competent authority.
f. Goods imported for the purpose of re-export.
2. The owner of the goods, their representative, or the authorized customs broker may submit customs
documents and information to the customs authority electronically, provided the original documents
are retained and presented upon request.
3. Carriers, maritime/air shipping agents, or their authorized representatives must submit the cargo
manifest and related documents to the customs authority either in hard copy or electronically, in
accordance with the applicable procedures in the customs office. These may be submitted after arrival,
within the timeframes and conditions specified by the Director General.
4. Other applicable fees may be paid in advance as per the automated clearance system implemented in
each customs office.
5. Pre-arrival customs clearance is permitted according to the automated clearance system in force at
each customs office.
6. It is prohibited to re-export goods that are locally or internationally banned or subject to applicable
international conventions and treaties.
7. The customs authority may request the translation of invoices or foreign documents into Arabic.
• Required Documents for preparing the Unified Customs Declaration, either in paper or
electronic format:
1. A copy of the initial import declaration (where applicable as per control clause no. 1).
2. Detailed invoice.
• Requirements:
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Title Code
Re-export of Goods 0201
1. The exporter, their representative, or the authorized customs broker shall prepare and submit the Unified
Customs Declaration electronically, along with all required documents and information to the customs
authority.
2. Payment of any other applicable fees must be made.
3. The goods are subject to inspection and examination based on risk criteria, for the purposes of refunding
customs duties or releasing/refunding financial or bank guarantees. The goods are matched against the
documents of the initial customs declaration under which they were originally imported. The customs
declaration is then printed according to the automated clearance system adopted by the customs authority.
4. Issuance of the exit permit and clearance of the goods.
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12
Title Code
Temporary Export 0202
• Regulations
1. Temporary export is allowed for the following goods:
a. Machinery and heavy equipment for project execution or for conducting practical and scientific
experiments related to those projects.
b. Foreign goods exported for completion of manufacturing.
c. Goods temporarily exported for use in stadiums, theaters, exhibitions, and similar events.
d. Machines, equipment, and devices exported abroad for repair.
e. Containers and packaging materials intended to be refilled.
f. Animals exported for grazing.
g. Commercial samples for display purposes.
h. Other cases as required.
2. The applicant for temporary export shall submit colored photographs of goods that are difficult to
identify to the customs authority for matching upon re-importation.
3. The customs authority may take necessary measures using appropriate means (such as photographs,
electronic barcodes, sample sealing, etc.) to ensure goods are matched upon re-importation.
4. Maritime and air shipping agents must submit the cargo manifest to the customs authority either in
paper or electronic format, as per the automated clearance system in use, to complete customs
procedures.
5. The carrier or the authorized customs broker must submit the cargo manifest and transport
information to the customs authority for goods transported by land or wooden vessels or similar non-
scheduled means to complete customs procedures.
6. Temporary export is not permitted for goods placed under suspensive customs procedures (i.e.,
customs duties suspended).
7. The duration of temporary export must not exceed 365 days for the cases mentioned in items (C, E,
G) of point 1.
8. Temporary export is not allowed for goods that are prohibited from export.
9. The duration of temporary export shall not exceed one year (365 days) and may be extended for
similar periods up to a maximum of five years, unless a longer period is required, in which case
approval must be obtained from the Customs Administration for the cases mentioned in clause 1 A,
B, D
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13
Title Code
Temporary Export 0202
10. The duration of temporary export shall not exceed six months (180 days) for the cases mentioned in
clause 1 F, H
11. The temporary export status ends upon re-importation of the goods into the GCC states, conversion
to final export, or expiration of the temporary export period
12. Prior approval for temporary export must be obtained from the customs authority
13. Temporary export of spare parts, tires, batteries, and other consumable materials used in projects is
not permitted
14. The customs authority may request translation of foreign invoices or documents into Arabic
15. In case the shipment includes weapons or high-risk materials and their equivalents, the provisions set
forth in Section 12 shall apply
16. In cases of temporary export of means of transport, prior approval must be obtained from the
competent authority
• Documents required to be attached to the Unified Customs Declaration, either in paper or
electronic format
1. Detailed commercial invoice
2. Packing list, if requested
• Procedures
1. The customs declaration is prepared electronically by the exporter, their representative, or the
authorized customs broker, including the submission of all required documents and information to
the customs authority
2. Other applicable fees shall be paid in advance, in accordance with the automated clearance system in
force at each customs office
3. Goods are subject to inspection and examination based on risk criteria, and the customs declaration is
printed according to the automated clearance system used by the customs authority
4. Issuance of the exit permit and clearance of the goods
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14
Title Code
Suspensive Customs Duty Regimes
(Temporary Admission – Transit – Storage in Customs Warehouses – Storage in
Free Zones and Duty-Free Markets)
03
Temporary Admission 0301
• Cases of Temporary Admission
1. Temporary admission is permitted for the following goods
a. Heavy machinery and equipment intended for project execution or for conducting practical and
scientific experiments related to such projects
b. Imported foreign goods intended for further manufacturing
c. Items temporarily imported for use in stadiums, theaters, exhibitions, and similar venues
d. Machines, equipment, and devices imported for the purpose of repair
e. Containers and packaging materials intended to be refilled
f. Animals brought in for grazing purposes
g. Commercial samples intended for display
h. Other cases as deemed necessary
• Regulations for Temporary Admission
1.
a. The project benefiting from temporary admission must be one executed on behalf of GCC member
states, or a project that requires the importation of machinery and equipment necessary for its
execution, provided such equipment is not available in local markets
b. The temporary admission of heavy machinery and equipment not available in local markets is
permitted for the purpose of executing investment projects or conducting practical and scientific
experiments related to such projects for a period of six months, extendable for similar periods up
to a maximum of three years, unless the project’s execution requires a longer period
2. Temporary admission of foreign goods intended for further manufacturing under Clause B is
permitted for a total period not exceeding one year (365 days) from the date of the temporary
admission declaration
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15
Title Code
Suspensive Customs Duty Regimes
(Temporary Admission – Transit – Storage in Customs Warehouses – Storage in
Free Zones and Duty-Free Markets)
03
Temporary Admission 0301
3. The concerned party must submit a letter to Customs specifying the items and materials intended for
temporary admission for the purpose of further manufacturing and subsequent re-export, along with a
description of the final product and its quantity
4. The duration of temporary admission must not exceed six months (180 days), extendable for similar
periods, with a maximum of one year (365 days) only for the cases listed under Clause 1 (C, D, E, F,
and G)
5. Customs authorities may take necessary actions and adopt appropriate measures (such as
photographs, electronic barcodes, sampling, sample sealing, etc.) that enable proper verification of the
goods upon re-export
6. The temporary admission status ends upon re-export of the goods outside the GCC countries, or their
deposit in free zones, customs warehouses, or bonded warehouses, or upon placing them into local
consumption after paying the applicable customs duties and submitting the certificate of origin.
7. Goods admitted under the temporary admission status must not be used, allocated, or disposed of for
purposes other than those for which they were admitted
8. Catalogues must be provided for temporarily admitted goods, along with color photographs of
valuable items and goods that lack serial numbers or are difficult to identify, to facilitate verification by
Customs upon re-export
9. A copy of the contract or agreement concluded with the governmental or investment entity for which
the project is being executed must be submitted in cases involving the importation of heavy machinery
and equipment for project implementation or for conducting scientific and practical experiments
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Title Code
Suspensive Customs Duty Regimes
(Temporary Admission – Transit – Storage in Customs Warehouses – Storage in
Free Zones and Duty-Free Markets)
03
Temporary Admission 0301
10. In cases of temporary admission through the first port of entry, the concerned party must obtain prior
approval for temporary admission from the Customs Administration or General Authority of Customs
in the destination country within the GCC, as follows:
a. The concerned party must submit a request for temporary admission approval to the Customs
Administration or General Authority of Customs in the destination GCC country, while complying
with the conditions and regulations outlined in the temporary admission procedures
b. The Customs Administration or General Authority of Customs in the destination country shall send
the approval to the Customs Administration or General Authority of Customs at the first port of
entry, preferably via electronic means
11. The duration of temporary admission may be extended for eligible cases, provided that a request is
submitted to the Customs Administration or General Authority of Customs in the destination GCC
country for approval, and subsequently submitted to the first port of entry before the expiration of the
granted period
12. Any shortage discovered upon the export of goods cleared under temporary admission is subject to
customs duties payable at the time of admission, and the type and specifications of the machinery and
equipment admitted may not be changed without prior approval from the Customs Administration or
General Authority of Customs.
13. The type and specifications of machinery and equipment admitted for project execution may not be
altered without prior approval from the Customs Administration or General Authority of Customs.
14. Temporary admission is not permitted for spare parts, tires, batteries, and other consumable materials
used in projects.
15. Temporary admission is not allowed for goods that are prohibited internationally or locally, or goods
subject to international treaties and conventions in force, local regulations, as well as counterfeit,
fraudulent, or non-compliant goods with approved standards or intellectual property rights.
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17
Title Code
Suspensive Customs Duty Regimes
(Temporary Admission – Transit – Storage in Customs Warehouses – Storage in
Free Zones and Duty-Free Markets)
03
Temporary Admission 0301
16. Submission of required licenses and approvals from the relevant authorities is mandatory for restricted
goods.
17. The Customs Department may request translation of foreign invoices or documents into Arabic.
18. If the consignment includes weapons or high-risk materials or similar items, the regulations specified
under section (12) shall apply.
• Documents Required to Prepare the Temporary Admission Declaration (Paper or
Electronic)
A detailed invoice indicating the country of origin
• Requirements
1. Delivery order for air or sea imports, if requested
2. Bill of lading for air or sea imports
3. Cargo manifest for land imports
4. Cargo manifest for ships not operating regular routes or without a shipping agent at the port,
provided it is endorsed by the customs authority at the port of loading
5. Packing list for shipments containing multiple items (several types), including the Harmonized System
(HS) code and international codes for chemical and hazardous substances, if requested
• Procedures
1. The owner of the goods, their representative, or the licensed customs broker shall prepare and submit
the unified customs declaration electronically, including all required documents and information to the
Customs Department
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Title Code
Suspensive Customs Duty Regimes
(Temporary Admission – Transit – Storage in Customs Warehouses – Storage in
Free Zones and Duty-Free Markets)
03
Temporary Admission 0301
2. Submit a financial, bank, or documentary guarantee equivalent to the customs duties as per the
applicable customs tariff schedules for the goods, and pay any other applicable fees. Alternatively,
submit a documentary undertaking from the relevant government entity or from the guaranteeing
party for exempted goods according to the Unified Customs Tariff Schedules
3. Goods shall be subject to inspection, examination, and verification in accordance with risk criteria. The
customs declaration shall be printed according to the electronic clearance system adopted by the
Customs Department
4. Issuance of exit permit and clearance of the goods
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Code Title
030101 ATA Carnet for Temporary Admission
03010101 Temporary Admission under the ATA Carnet System
• Regulations
1. The period specified for re-exporting goods imported under an ATA Carnet shall not exceed six months
(180 days), provided that the re-export takes place within the validity period of the carnet.
2. Customs endorsements (visas) in the ATA Carnet are subject to service fees for clearance of goods
processed outside official working hours.
3. The temporary admission status shall be terminated and customs duties and penalties shall become due
on goods that are not re-exported for any of the following reasons: sale, distribution, loss, theft, or
damage.
• Required Documents
ATA Carnet issued from the country of origin
• Requirements
1. Delivery order for air or sea imports, if requested
2. Bill of lading for air or sea imports
3. Cargo manifest for land imports
4. Cargo manifest for vessels not operating regular voyages or without a shipping agent at the port,
provided it is endorsed by the customs authorities at the port of shipment
• Procedures
1. The owner of the goods, their representative, or the authorized customs broker shall present the ATA
Carnet
2. The Customs Department shall enter all information from the carnet into the electronic system
3. The goods shall be subject to risk assessment, and the inspection/clearance permit shall be printed
according to the electronic clearance system followed by the Customs Department
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Code Title
030101 ATA Carnet for Temporary Admission
03010101 Temporary Admission under the ATA Carnet System
4. The Customs Department shall stamp and detach the white import voucher of the temporary admission
carnet and fill in fields (1) to (8) of the original counterfoil related to importation
5. Issuance of exit permit and clearance of goods
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Title Code
Re-export of Goods under the ATA Carnet 03010102
• Regulations
1. Goods temporarily admitted under an ATA Carnet may be re-exported in one or more shipments
2. Goods temporarily admitted under an ATA Carnet may be re-exported through a customs office other
than the one through which they were originally imported, provided it is any of the authorized customs
offices
3. The temporary admission status shall be terminated and customs duties and penalties shall be due on
goods not re-exported for any of the following reasons: sale, distribution, loss, theft, or damage
• Documents Required
ATA Carnet
• Procedures
1. The owner of the goods, their representative, or the authorized customs broker shall present the ATA
Carnet to the customs office
2. The owner of the goods, their representative, or the authorized customs broker shall enter all data
from the ATA Carnet into the customs automated system, and the customs office shall verify the
information against the ATA Carnet data. If the customs office prefers to input the data itself, it may do
so
3. The goods shall be subject to inspection and examination
4. The customs office shall stamp and detach the white voucher for re-export from the ATA Carnet and fill
in fields (1) to (8) of the original counterfoil related to re-export
5. Issuance of the exit permit and clearance of goods
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Title Code
Transit of goods under the Temporary Admission Carnet (ATA Carnet) 03010103
In accordance with the provisions of the international ATA Carnet Convention
• Regulations
1. The exit customs office must verify that the goods have exited within the permitted transit period
2. The temporary admission status shall be terminated and customs duties and penalties shall be due
on goods not re-exported for any of the following reasons: sale, distribution, loss, theft, or damage
• Documents Required
ATA Carnet
• Documents Required
1. Air or sea waybill
2. Land cargo manifest
3. Cargo manifest for ships not operating regular voyages or having no shipping agent at the port,
provided it is endorsed by the customs authority at the port of shipment
• Procedures
1. The owner of the goods, their representative, or the authorized customs broker shall present the ATA
Carnet to the customs office at the point of entry or exit
2. The owner of the goods, their representative, or the authorized customs broker shall enter all data
from the ATA Carnet into the customs automated system, and the customs office shall verify the
information against the ATA Carnet
3. The goods shall be subject to inspection and examination
4. The customs office shall stamp and detach the blue voucher related to transit from the ATA Carnet,
and complete fields (1) to (7) of the original counterfoil related to transit
5. Issuance of the exit permit and clearance of goods
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Title Code
Temporary Admission of Foreign Tourist Vehicles 030102
• Regulations
1. Foreign private passenger vehicles (not registered in any GCC Member State) are granted a
Temporary Admission Permit as follows:
a. For six months (180 days) for vehicles covered by a valid international customs transit carnet
b. For three months (90 days) for vehicles not covered by a valid international carnet, which may be
extended for a similar period if the concerned party provides a bank guarantee or cash deposit
equivalent to the customs duties and taxes due on the vehicle
2. To benefit from temporary admission of foreign tourist vehicles, the following conditions must be
met:
a. The vehicle must be officially registered in the licensing country, with supporting documentation
b. The vehicle's registration must be valid and the vehicle must not carry export plates
c. Valid insurance from an approved insurance company in the country must be presented, covering
the entire duration of the temporary admission period
d. An internationally recognized carnet issued in any GCC Member State must be presented as a
guarantee for the customs duties and taxes
3. To benefit from the temporary admission of foreign tourist vehicles, the individual must:
a. Be the registered owner of the vehicle or authorized to drive it under a duly notarized power of
attorney issued in the vehicle's country of registration
b. Hold valid residency in the vehicle’s country of registration if not a citizen of that country
c. Possess a valid driving license
4. The international carnet or any carnet recognized within the GCC must be accepted by the
Customs Authority and must cover the entire duration of the vehicle’s temporary admission period
5. Foreign students and scholarship recipients (non-GCC nationals) enrolled in universities or
institutes in the country may renew the temporary admission of their vehicles throughout the
duration of their studies or scholarship, provided the vehicle is covered by a valid international
carnet
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24
Title Code
Temporary Admission of Foreign Tourist Vehicles 030102
6. The following procedures shall be followed upon entry of a vehicle under an international customs
transit carnet:
a. Record the Temporary Admission Permit number, its issuance date, and the granted duration on
the carnet.
b. Detach the corresponding voucher from the carnet upon both entry and exit.
7. The temporary admission status of foreign vehicles ends upon: their exit from the country via any
customs office in a GCC Member State, placing them in a free zone in any GCC Member State, or
completing local customs clearance and paying the applicable customs duties and taxes, subject to
approval from the competent authority.
• Documents Required
1. A valid and approved international customs transit carnet.
2. A valid driving license.
• Procedures for Entry and Exit of Foreign Tourist Vehicles
1. The vehicle driver shall present a valid and approved international carnet to the Customs Authority.
2. The Customs Authority shall stamp and detach the relevant voucher from the approved
international carnet.
3. Upon entry, the Customs Authority shall input all relevant data from the approved carnet into the
automated customs system and issue a Temporary Admission Permit for the vehicle. This permit
must include complete vehicle information (vehicle number, chassis number, engine number,
make, and color) as well as the personal details of the related party (name, nationality, and
passport number). The records shall be closed upon exit.
4. The vehicle shall be subject to inspection and examination in accordance with risk criteria.
5. The Customs Authority shall issue the exit and entry permits and release the vehicle.
6. Proof of student or scholarship registration must be submitted where applicable.
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25
Title Code
Goods in Transit 302
Subject to the provisions of international transit agreements
• Conditions and requirements for transport means used in transit operations:
1. The vehicle must be officially licensed with a valid vehicle registration certificate and must conform
to its described specifications.
2. Customs seals and lead seals must be easily and effectively affixable.
3. A barrier must exist between the driver's cabin and the cargo compartment to ensure secure
application of wrappings and coverings, in accordance with transit procedures.
4. It must be impossible to remove or insert goods from/to the sealed portion of the vehicle without
clear signs of tampering or without breaking the seal.
5. The vehicle must not contain hidden compartments where goods can be concealed.
6. The cargo compartment’s floor and side panels must be securely fixed to the vehicle’s frame and
can only be dismantled from inside; the panels must be equipped with welded metal rings.
7. Open transport units must be covered with tight tarpaulins, fastened with ropes and encircled by
external wire, allowing the application of customs seals in a manner that prevents tampering with
the cargo.
▪ Requirements for Tarpaulins (Covers) on Transport Units
1. The tarpaulin must be intact (not torn), made of strong fabric, or plastic-/rubber-coated reinforced
cloth, and consist of a single piece.
2. The tarpaulin must completely cover the cargo and drape over the sides of the cargo
compartment.
3. It must be equipped with metal rings fixed inside the fabric, spaced evenly around its perimeter,
to ensure goods cannot be leaked or removed.
▪ Requirements for Seal Fastening Cords (Lead Seals)
1. The cord must be made from a single piece and end with metal components at both ends. The
metal components must be hollow to allow insertion of the customs seal.
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Title Code
Goods in Transit 302
2. The rope (seal cord) must be of a length sufficient to allow both ends to be brought together after
passing through the cover loops and all container rings.
3. It must be secured in a manner that prevents access to any part of the cargo compartment or its
contents without cutting or damaging it.
▪ Conditions required in customs seals and lead seals:
1. Must be made of strong metallic or plastic material that resists breaking or damage due to natural
elements.
2. Must be of a shape and size that allows easy visual identification.
3. Must be difficult to counterfeit or forge.
4. Must bear the word "Customs" and the name of the country.
5. Must carry serial numbers.
6. Must be designed for one-time use only.
▪ Conditions required in cargo compartments or containers:
1. All parts (walls, covers, roof, pillars, partitions) must be fixed in a way that prevents their removal
or replacement from the outside without leaving visible tampering marks.
2. Doors and locking systems must be designed to allow easy placement of customs seals or lead
seals.
3. The locking mechanism must be installed in a way that prevents its removal or substitution from
the outside.
4. The door must be designed so it cannot be opened without breaking the seals.
5. Ventilation openings must be designed so they cannot be opened from the outside and do not
allow removal of goods through them.
• Requirements
1. Bill of Lading (Sea/Air).
2. Cargo Manifest (Land).
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Title Code
Goods in Transit 302
3. Cargo manifest for vessels not operating regular routes or without a shipping agent at the port,
provided it is endorsed by the customs authorities at the port of shipment.
4. Invoice, when requested.
• Procedures
1. The shipping agent or authorized customs broker shall electronically prepare the customs
declaration, including submission of all required documents and information to the customs
authority.
2. A financial, bank, or documentary guarantee acceptable to Customs must be submitted, or a
guarantee from an entity approved by the State, along with payment of other applicable fees.
3. Goods shall be subject to inspection and examination based on risk criteria. Sealing shall be
applied and the customs declaration printed according to the automated clearance system used by
the customs authority.
4. Issuance of the exit permit and clearance of goods.
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Title Code
Storage in Customs Warehouses 0303
• Regulations for Customs Warehouses
1. The warehouse must be located within or outside the customs area in accordance with the rules
and conditions established by customs administrations/authorities.
2. The warehouse must have been officially designated as a customs warehouse, and the GCC
Member States must be notified accordingly.
3. Goods may be stored in customs warehouses without the payment of customs duties or taxes.
4. Goods may remain in customs warehouses for a period determined by the Director General;
customs duties and taxes become due after the end of this period.
5. The customs authority may request permits and approvals from the competent authorities for
restricted goods when necessary.
6. The storage of prohibited or non-compliant goods, as defined by national laws and regulations, is
not allowed.
7. The movement of goods between customs warehouses in the GCC Member States is permitted
under the Unified Customs Declaration, accompanied by the original or electronic invoice indicating
the country of origin, after obtaining approval from the receiving warehouse. This must be
supported by a cash deposit, bank guarantee, or documentary guarantee equivalent to the customs
duties and taxes due, provided the total storage period does not exceed that specified in
paragraph (4).
8. National or foreign goods from the domestic market may be brought into the customs warehouse,
subject to export procedures and restrictions.
• Documents required to be attached to the Unified Customs Declaration, either in paper
or electronic format
1. Detailed invoice.
2. Original certificate of origin, if requested.
• Requirements
1. Delivery order for air or sea imports, if requested.
2. Bill of lading for air or sea imports.
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Title Code
Storage in Customs Warehouses 0303
3. Cargo manifest for land imports.
4. Cargo manifest for vessels not operating on regular routes or without a shipping agent at the port,
provided it is endorsed by the customs authorities at the port of loading.
5. Packing list for consignments with multiple items, which must include the Harmonized System (HS)
code and the international code for chemicals and hazardous materials, if requested.
• Procedures
1. The customs declaration shall be prepared electronically by the importer, their
representative, or the authorized customs broker.
2. All required documents must be attached, and any other applicable fees shall be paid.
3. The goods shall be subject to inspection and examination based on risk criteria, and the
customs declaration shall be printed according to the automated clearance system
adopted by the customs authority.
4. A release order shall be issued from the first entry point, and the goods shall be
deposited in the customs warehouse.
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Title Code
Storage in Free Zones and Duty-Free Markets 0304
• Regulations for Free Zones and Free Markets
1. The free zones and markets must be designated by the competent authorities, and the GCC member
states must be notified accordingly.
2. Goods may be stored in free zones and free markets without the payment of customs duties or
taxes.
3. Re-exported foreign goods from within the country may be brought into free zones and free
markets, provided they are subject to export restrictions and customs procedures applicable to re-
exportation.
4. Goods stored in or exiting from/to free zones and free markets shall be treated as foreign goods.
5. It is not permitted to store prohibited or non-compliant goods under national laws and regulations.
6. The entry of the following goods into free zones and free markets is strictly prohibited:
a. Flammable goods, excluding fuels.
b. Radioactive materials.
c. Military weapons, ammunition, and explosives of any kind .
d. Goods that violate regulations related to intellectual, commercial, industrial, literary, or artistic
property rights.
e. Narcotics of all kinds and their derivatives .
f. Goods originating from countries subject to economic boycotts .
g. Goods prohibited from entry into the customs union or the country of final destination or transit.
7. It is not allowed to transfer or move goods declared in the Unified Customs Declaration or cargo
manifest as imports to free zones and free markets without the approval of the Director General.
8. Goods in free zones and free markets shall not be subject to any time restrictions for their stay.
9. National or foreign goods may be brought from the domestic market into free zones and free
markets, provided they comply with applicable export procedures and restrictions.
• Documents required to be attached to the Unified Customs Declaration, either in paper
or electronic format
1. Original certificate of origin, if requested.
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Title Code
Storage in Free Zones and Duty-Free Markets 0304
2. Original certificate of origin, if requested.
• Requirements
1. Delivery order for air or sea import (if requested).
2. Bill of lading for air or sea import.
3. Cargo manifest for land import.
4. Cargo manifest for vessels that do not operate on regular schedules or do not have a shipping agent
at the port, provided it is endorsed by customs authorities at the port of shipment.
5. Packing list for multiple items, which must include the Harmonized System (HS) code and the
international code for chemicals and hazardous materials (if requested).
6. In the case of storing national or foreign goods originating from within the country (domestic
market), requirements 1 through 4 do not apply.
• Procedures
1. The customs declaration shall be submitted electronically by the owner of the goods, their
representative, or the authorized customs broker, including submission of all required documents to
the customs authority.
2. Payment of other applicable fees.
3. Goods shall be subject to inspection and examination according to risk criteria, and the customs
declaration shall be printed as per the electronic clearance system adopted by the customs office.
4. Issuance of an exit permit from the first entry point and placement of the goods into the free zones
or free markets.
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Title Code
Import for the Purpose of Re-export
(Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices – Free
Zones – Duty-Free Markets – Customs Warehouses)
0305
• Regulations
1. Proof of the importer’s commercial activity is required to obtain a customs code.
2. Possession of the necessary permits and approvals from the competent authorities for restricted
goods.
3. The customs authority may request the translation of foreign invoices/documents into Arabic.
4. The owner of the goods, their representative, or the authorized customs broker must retain
records for five years from the date of completion of the customs procedures and provide them to
the customs authority upon request.
5. The owner of the goods, their representative, or the authorized customs broker may submit
customs documents and information electronically, provided that the original documents are
retained and submitted to the customs authority upon request.
6. All customs documents submitted to the customs authority must be original. Copies of invoices
may be accepted against cash or bank guarantees or documentary undertakings to submit the
originals within no more than 90 days from the date of the guarantee provided with the customs
declaration.
7. Shipping agents (sea/air) must submit the cargo manifest to the customs authority either in paper
or electronic format, according to the electronic clearance system in place at the customs office to
complete the customs procedures.
8. The carrier or authorized customs broker must submit the cargo manifest and register the
transport means information with the customs authority for goods transported by land or by
wooden vessels or similar vessels that do not operate on regular schedules, in order to complete
customs procedures.
9. A financial, banking, or documentary guarantee equivalent to the amount of due customs duties
must be provided, and other fees must be paid in advance according to the electronic clearance
system applied at each customs office.
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Title Code
Import for the Purpose of Re-export
(Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices – Free
Zones – Duty-Free Markets – Customs Warehouses)
0305
10. Advance customs clearance is permitted, according to the clearance system applied at each
customs office.
11. The applicable customs tariff shall be imposed on goods subject to damage based on their
condition and value at the time the customs declaration is registered.
12. It is prohibited to import goods for the purpose of re-export if such goods are banned or in
violation of national laws, local regulations, or are counterfeit, fraudulent, non-compliant with
approved specifications, or infringe upon intellectual property rights.
13. Certificates of conformity from the country of origin or laboratory reports from public or private
labs approved by the competent authorities may be required, with the possibility of taking random
samples based on risk criteria.
14. The importation period for goods intended for re-export shall not exceed six months (180 days).
15. Without prejudice to paragraph (19) of these regulations, it is prohibited to use or dispose of
imported goods under the re-export status.
16. The customs authority may take necessary actions and adopt appropriate methods (e.g.,
photographs, electronic barcodes, sampling, sample sealing, etc.) to ensure the ability to match
goods at the time of re-export.
17. Goods imported for re-export may be re-exported outside the GCC countries, or deposited in free
zones, bonded warehouses, or customs warehouses.
18. Goods imported for re-export may be split across multiple re-export declarations, or a portion may
be released for domestic consumption.
19. Bank guarantees shall be partially or fully released upon placing part or all of the goods into
domestic consumption, disposing of them, or upon the expiry of the six-month (180-day) period,
provided the due customs duties are paid.
20. The customs authority may deduct part or all of the cash guarantees upon placing part or all of
the goods into domestic consumption, disposing of them, or upon expiry of the six-month (180-
day) period, as payment for due customs duties.
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Title Code
Import for the Purpose of Re-export
(Air – Land – Sea – Wooden Vessels – Express Carriers – Postal Offices – Free
Zones – Duty-Free Markets – Customs Warehouses)
0305
21. The customs authority may request the translation of foreign invoices/documents into Arabic.
• Documents Required to be Attached to the Unified Customs Declaration, Either in Paper
or Electronic Format
1. Detailed invoice.
2. Original certificate of origin (upon request).
• Requirements
1. Delivery order for air or sea imports (upon request).
2. Bill of lading for air or sea imports.
3. Cargo manifest for land imports.
4. Cargo manifest for ships that do not operate regular voyages or do not have a shipping agent at
the port, provided it is endorsed by the customs authorities at the port of shipment.
5. Packing list for multiple items, which must include the Harmonized System (HS) code and the
international code for chemicals and hazardous materials (upon request).
• Procedures
1. The customs declaration shall be electronically prepared by the importer, their representative, or
the licensed customs broker, including submission of all required documents and information to
the customs authority.
2. A financial, banking, or documentary guarantee acceptable to the customs shall be provided, or a
guarantee from a government-approved entity equivalent to the customs duties on the goods, in
addition to payment of other applicable fees.
3. The goods shall be subject to inspection, examination, and verification in accordance with risk
assessment standards. The customs declaration shall then be printed based on the electronic
clearance system used by the customs authority.
4. Exit permit shall be issued and the goods shall be released.
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Title Code
Refund of Customs Duties on Re-exported Goods 04
• Regulations
1. The exporter (re-exporter) must be the original importer of the foreign goods, or any person who can
prove ownership to the customs administration.
2. The foreign goods must be re-exported within one year (365 days) from the date customs duties were
paid upon their initial importation from outside the GCC countries.
3. The claim for refund of customs duties must be submitted within six months (180 days) from the date
of re-export.
4. The re-exported foreign goods for which a refund is claimed must originate from a single shipment to
allow identification and matching with the import documents. Re-exporting the shipment in multiple
parts is allowed, provided each part meets all the conditions stated in Article 16 of the Executive
Regulations.
5. The claim for refund of customs duties shall only apply to foreign goods that have not been used
locally and are in the same condition as when originally imported.
6. The refund shall be limited to the actual customs duties paid on the foreign goods upon importation.
7. The refund of customs duties shall be processed after the re-export of the goods and verification of
all necessary re-export documents.
8. The value of the foreign goods intended for re-export and customs duty refund must not be less than
SAR 20,000 or its equivalent in other GCC currencies.
9. The re-export documents and data must match the import declaration documents for the re-exported
goods.
10. The customs authority may request translation of foreign invoices/documents into Arabic.
• Documents Required (Paper or Electronic Format)
1. Copy of the import declaration under which the goods were initially imported.
2. Copy of the re-export declaration, stamped and signed by the competent customs officer at the exit
customs center, confirming the goods' exit from the GCC countries.
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Title Code
Refund of Customs Duties on Re-exported Goods 04
• Procedures:
1. Submit a request for a refund of customs duties to the customs authority at the first point of entry.
2. Provide proof that customs duties were paid on the foreign goods.
3. Customs duties shall be refunded after verification of all the required documents.
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Title Code
Exemptions 05
Diplomatic Exemptions (Foreign Missions) 0501
▪ Target Category for This Exemption:
1. Embassies and consulates accredited in GCC countries (subject to reciprocity).
2. International and foreign organizations accredited in GCC countries.
3. Heads and members of the diplomatic and consular corps accredited in GCC countries (subject to
reciprocity).
• Diplomatic Exemption Conditions:
1. Exempted goods may not be disposed of for purposes other than those for which they were
exempted, nor transferred, without notifying the Customs Authority and paying the applicable
customs duties.
2. Customs duties shall not be due if the beneficiary disposes of the exempted goods after three years
(1,095 days) from the date of clearance by the Customs Authority, provided reciprocity is applied.
3. Exempted vehicles may not be disposed of before three years (1,095 days) from the date of
exemption at the first point of entry, except in the following cases:
a. The diplomatic or consular member’s assignment in the country ends .
b. The vehicle is involved in a traffic accident after exemption that renders it unsuitable for the
diplomat’s use, based on a joint recommendation from the Traffic Department and the Customs
Authority.
c. The vehicle is sold by a diplomatic or consular member to another member who is also eligible
for exemption.
4. The right to exemption begins from the date the eligible person officially assumes duties at their
post in the host country.
5. The Customs Authority may request translation of foreign invoices/documents into Arabic.
6. Required permits and approvals from competent authorities must be obtained for restricted goods.
• Documents to Be Attached to the Unified Customs Declaration (Physically or
Electronically):
1. Diplomatic exemption form issued by the Ministry of Foreign Affairs for foreign missions.
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Title Code
Exemptions 05
Diplomatic Exemptions (Foreign Missions) 0501
2. Detailed Invoice
• Requirements
1. Delivery order for air or sea imports, when requested.
2. Bill of lading for air or sea imports.
3. Cargo manifest for land imports.
4. Cargo manifest for vessels not operating regular routes or without a shipping agent at the port,
provided it is endorsed by the customs authority at the port of shipment.
5. Packing list for used or hazardous goods, when requested.
• Procedures
1. The customs declaration is prepared electronically by the owner of the goods, their representative, or
an authorized customs broker, including submission of all documents and requirements to the
Customs Authority.
2. Payment of other applicable fees.
3. The goods are subject to inspection and examination in accordance with diplomatic protocols, and the
customs declaration is printed as per the electronic clearance system used by the Customs Authority.
4. Issuance of an exit permit and clearance of the goods.
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Military Exemptions 0502
• Target Beneficiaries of This Exemption:
1. Armed forces of the Gulf Cooperation Council (GCC) countries.
2. Internal security forces in all their sectors within the GCC countries.
• Regulations
1. The following items are exempt: ammunition, weapons, military equipment, military transport
vehicles, military spare parts, and any other items as decided by the competent authority in any
GCC country.
2. If there is a desire to sell exempted items, the concerned authority must submit a request to the
Customs Authority to obtain approval for the sale after conducting the necessary inspection and
paying the applicable customs duties.
3. In the case of indirect importation (via intermediaries) for the armed forces or internal security
forces, the supplier must:
a. Submit an official letter from the armed forces or internal security forces stating that the
shipment is intended for them, in order to release the shipment against cash, bank, or
documentary guarantees valid for three months (90 days) .
b. Provide a copy of the intermediary company's contract with the beneficiary government agency,
indicating the exemption from customs duties .
c. The cash or bank guarantees will be released after completing customs procedures within three
months (90 days).
4. The Customs Authority may request the translation of foreign invoices/documents into Arabic.
• Documents to be Attached with the Unified Customs Declaration (in paper or
electronically)
1. A letter from the armed forces or internal security forces in any of the GCC countries indicating that
the shipment is for their use.
2. Detailed invoice.
3. Certificate of origin (upon request).
• Requirements
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Title Code
Military Exemptions 0502
1. Delivery order for air or sea imports, when requested.
2. Bill of lading for air or sea imports.
3. Cargo Manifest for Land Imports.
4. Cargo Manifest for Vessels Not Operating on Regular Routes or Without a Shipping Agent at the Port
Provided that it is endorsed by the customs authorities at the port of shipment.
• Procedures
1. The customs declaration shall be processed electronically by the owner of the goods, their
representative, or the authorized customs broker, including all required documents and information
for the Customs Authority.
2. Payment of any other applicable fees.
3. The goods are subject to inspection, examination, and verification based on risk criteria, and the
customs declaration is printed according to the electronic clearance system adopted by the Customs
Authority.
4. Issuance of the release order and clearance of the goods.
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Title Code
Industrial Exemption 0503
• Targeted Category
Projects licensed under the Unified Industrial Regulation Law of the GCC countries and its Executive
Regulations.
• Regulations
1. The industrial facility must have a valid industrial license issued by the competent authority.
2. The owner of the industrial facility benefiting from the customs exemption must maintain a
registration record as per forms (C) and (D), in accordance with the regulations governing industrial
inputs in the GCC.
3. The exemption applies to machinery, equipment, spare parts, raw materials, semi-finished materials,
and packaging materials directly required for industrial production for the duration of the facility’s
operation.
4. The industrial facility may not use the exempted machinery, equipment, spare parts, raw materials,
semi-finished materials, or packaging materials for purposes other than those for which the
exemption was granted. Customs authorities have the right to conduct post-audit verification. If the
materials cannot be used for the intended exempted purpose, the facility must apply to the
Customs Administration for approval and pay the due customs duties.
5. The licensed industrial facility must import quantities in accordance with the licensed production
capacity (quotas).
6. Only the quantities specified in the industrial exemption decision are exempted. Any excess
quantities are subject to customs duties.
7. Customs duties may be covered by insurance until the industrial exemption decision is obtained, for
a period of six months (180 days), extendable for an additional period not exceeding a total of one
year (365 days) from the date of the customs declaration, based on a recommendation from the
competent authority or as per each country’s procedure.
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Title Code
Industrial Exemption 0503
8. Customs duties may also be covered by insurance until Industrial Exemption Form (B) is obtained,
for a period of three months (90 days), extendable for similar periods up to a maximum of one year
(365 days) from the date of the customs declaration.
9. The Customs Administration may request translation of foreign invoices or documents into Arabic.
• Documents to be Attached to the Unified Customs Declaration (Physically or
Electronically):
1. Customs exemption certificate for imports of an industrial establishment to the first entry point,
issued by the competent authority in the destination GCC country (Form B).
2. Detailed invoice.
3. Certificate of origin (if requested).
• Requirements:
1. Delivery order for air or sea imports (if requested).
2. Bill of lading for air or sea imports.
3. Cargo manifest for land imports.
4. Cargo manifest for vessels that do not operate on regular routes or have no shipping agent at the
port — must be endorsed by customs authorities at the port of shipment.
5. Packing list (if requested).
• Procedures:
1. The customs declaration is to be prepared electronically by the owner of the goods, their
representative, or the authorized customs broker, including all required documents and information
for the customs authority.
2. Payment of any other applicable fees.
3. The goods are subject to inspection and verification based on risk assessment criteria, and the
customs declaration is printed in accordance with the customs clearance system used by the
customs authority.
4. Issuance of the exit permit and clearance of the goods.
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Title Code
Personal Exemption 0504
Exemption of Personal Effects and Used Household Items 050401
• Regulations
1. The exemption applies to citizens residing outside the GCC and to foreigners upon their first arrival
to reside in a GCC member state.
2. Personal belongings and household items must be used, of a personal nature, and in non-
commercial quantities. They must be imported from the country of residence.
3. Foreigners must submit proof of arrival for work or residence in one of the GCC countries for a
period not less than 365 days, as a condition for exemption of used household items.
4. This provision does not cover exemptions for means of transportation of any kind or goods of a
special nature.
5. Personal belongings and household items are subject to the prohibition and restriction provisions
set out in the GCC Unified Customs Law and relevant national legislation.
6. The customs authority may request translation of foreign invoices or documents into Arabic.
• Documents required to be attached to the Unified Customs Declaration, either in paper
or electronic format
1. Copy or data from national ID, passport, or residence visa
2. Detailed packing list for used household items
3. Commercial invoice for new personal belongings and household items
• Requirements
1. Delivery order for air or sea imports (upon request)
2. Bill of lading for air or sea imports
3. Cargo manifest for land imports
4. Cargo manifest for vessels that do not operate on regular routes or that do not have a shipping
agent at the port, provided it is endorsed by the customs authority at the port of shipment
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Title Code
Personal Exemption 0504
Exemption of Personal Effects and Used Household Items 050401
• Procedures
1. The customs declaration is electronically prepared by the owner of the goods, their representative,
or the authorized customs broker, including submission of all required documents and information
to the customs authority.
2. Payment of other applicable fees.
3. Goods are subject to inspection and examination according to risk assessment standards, and the
customs declaration is printed based on the electronic clearance system followed by the customs
authority.
4. Issuance of exit permit and clearance of goods.
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Title Code
Exemption of Personal Baggage and Gifts Accompanied by Travelers 050402
• Regulations for Exemption
1. The value of personal belongings and gifts accompanying the traveler must not exceed 3,000 Saudi
Riyals or its equivalent in the currencies of the GCC countries.
2. The belongings and gifts must be of a personal nature and in non-commercial quantities.
3. The traveler must not be a frequent visitor to the customs authority, a professional trader, or a
member of the transport crew.
4. The number of cigarettes exempted must not exceed 200 cigarettes.
5. Personal belongings and gifts accompanying the traveler are subject to customs duties according to
the customs tariff schedules if they do not meet the exemption regulations.
6. Belongings and gifts are subject to the prohibition and restriction provisions stipulated in the
Unified Customs Law of the GCC, based on the unified or individual lists of prohibited and restricted
goods agreed upon within the Council.
7. The customs authority may request translation of foreign invoices/documents into Arabic.
• Documents Required
Copy or data of the national ID card, passport, or residence visa.
• Procedures
1. The traveler must make an electronic declaration or proceed to the declaration lanes to disclose any
personal belongings and complete the customs declaration form if required.
2. The goods are subject to inspection and examination according to risk assessment standards. A
simplified customs declaration (immediate clearance) is printed according to the electronic
clearance system used by the customs authority.
3. Issuance of exit permit and clearance of goods.
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Title Code
Exemption of Supplies for Charitable Organizations – Goods Imported for
Persons with Special Needs – Relief Materials and Commercial Samples
0505
• Regulations for Exemption of Supplies for Approved Charitable Organizations
1. The charitable organization benefiting from the exemption must be registered with the competent
government authority in the GCC countries. Its purpose must be to provide services in
humanitarian, social, cultural, scientific, religious, or other charitable fields without the intention of
generating profit.
2. The imported goods must be of a nature that aligns with the organization's objectives and the
activities it carries out according to its bylaws.
3. The quantity and volume of imported items must be consistent with the actual needs that enable
the charitable organization to perform its charitable activities.
4. The materials and supplies must be imported directly in the name of the charitable organization.
5. The organization may not dispose of the exempted materials and supplies for purposes other than
those for which the exemption was granted. The organization's management will be held
accountable by the customs authority in case of any violation.
6. If the organization wishes to sell used or consumed items that were previously exempted from
customs duties, it must submit a request to the customs authority to obtain approval for the sale,
after conducting the necessary inspection and collecting the applicable customs duties.
7. The competent government authority must address the customs authority on a case-by-case basis
to request exemption from customs duties for materials and supplies arriving at the charitable
organization.
8. The charitable organization must be officially registered with the competent authority in the GCC
and must operate in non-profit humanitarian, social, cultural, scientific, religious, or other
charitable fields.
9. The customs authority may require foreign invoices or documents to be translated into Arabic.
• Target Group and Regulations for the Exemption of Persons with Special Needs
1. Government entities responsible for the care of persons with special needs.
2. Licensed associations caring for persons with special needs, for association-related purposes only.
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Title Code
Exemption of Supplies for Charitable Organizations – Goods Imported for
Persons with Special Needs – Relief Materials and Commercial Samples
0505
3. Holders of special needs identification cards, for personal use, and according to the type of
disability. Imported vehicles under this category must not be sold before three years have passed
from the date of importation. If sold earlier, applicable customs duties will be collected based on
the vehicle's condition.
• Regulations for the Exemption of Relief Materials
1. The imported materials must be suitable in nature for relief purposes.
2. The quantity of materials and supplies must correspond to the actual needs of the relief work.
3. It is not allowed to sell exempted imported relief materials without first consulting the customs
authority and obtaining approval for the sale after conducting the necessary inspection and
collecting the applicable customs duties.
• Documents Required to Be Attached to the Unified Customs Declaration, Either in
Paper or Electronic Format
1. A letter of exemption issued by the competent approved government authority in any GCC
country.
2. A detailed invoice.
3. Certificate of origin (upon request).
• Requirements
1. Delivery order for air or sea imports, if requested.
2. Bill of lading for air or sea imports.
3. Cargo manifest for land imports.
4. Cargo manifest for ships that do not operate on regular routes or do not have a shipping agent at
the port, provided it is endorsed by the customs authority at the port of shipment.
5. Packing list for multiple items, if requested.
• Procedures
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Title Code
Exemption of Supplies for Charitable Organizations – Goods Imported for
Persons with Special Needs – Relief Materials and Commercial Samples
0505
1. The customs declaration is prepared electronically by the owner of the goods, their representative,
or the authorized customs broker, including the submission of all required documents to the
customs authority.
2. Payment of other applicable fees.
3. Goods are subject to inspection and examination based on risk criteria, and the customs
declaration is printed according to the automated clearance system adopted by the customs
authority.
4. Issuance of the exit permit and clearance of goods.
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Title Code
Exemption of Re-imported Goods 0506
• Regulations
1. Goods of national origin that are re-imported and were previously exported are exempt
from customs duties, provided that the re-imported goods are the same as those that
were exported, supported by export declarations that confirm their origin, specifications,
and distinguishing marks.
2. Foreign goods that are re-imported and were previously re-exported may also be exempt from
customs duties, under the following conditions:
a. The goods must be re-imported within one year (365 days) from the date of re-export.
b. Customs duties must have been paid at the time of their original import .
c. No customs duties must have been refunded upon re-export.
d. The goods must have been re-exported under re-export/export declarations proving their
origin, specifications, and distinguishing marks, and the re-imported goods must match in
origin, specifications, and identifying features .
e. The goods must be returned in the same condition in which they were re-exported.
3. Good temporarily exported outside the GCC States may be exempt from customs duties, provided
they meet the temporary export regulations for the following cases:
a. Machinery and heavy equipment used for project execution or practical/scientific testing
related to such projects.
b. Foreign goods exported for the purpose of completion of manufacturing .
c. Goods temporarily exported for use in stadiums, theaters, exhibitions, and similar events .
d. Machinery, equipment, and devices exported for repair .
e. Containers and packaging materials exported for refilling .
f. Livestock exported for grazing .
g. Commercial samples for display.
h. Other justified cases as necessary.
4. Goods that have undergone modifications making them unidentifiable will be subject to customs
duties.
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Title Code
Exemption of Re-imported Goods 0506
5. Customs duties will be collected on the value added due to completion of manufacturing or
repair.
6. Licensed and registered means of transport in GCC States, including cruise ships, leisure boats,
yachts, and pleasure craft that were previously exported, are exempt from customs duties under
the following conditions:
a. These means of transport must be registered with the competent authorities in the GCC States
at the time of exit and re-entry.
b. Customs duties must have been paid upon their first importation .
c. No customs duties must have been refunded upon their exit or re-export.
d. Customs duties shall be collected on any increase in value incurred by these means of
transport.
e. In case the plates of these means of transport were cancelled by the competent authority and
they are re-imported within one year (365 days) from the date of the re-export declaration,
conditions (b), (c), and (d) shall apply.
f. Means of transport whose plates were cancelled by the competent authority and are re-
imported after more than one year (365 days) from the re-export date shall be subject to full
customs duties and will not be exempt.
7. Re-imported goods that were previously exported under temporary export status are not exempt
from customs duties if the allowable temporary export period is exceeded; duties shall be
collected accordingly.
8. The customs authority may request the translation of foreign invoices/documents into Arabic.
• Documents Required to Be Attached to the Unified Customs Declaration (Paper or
Electronic Format)
1. A copy of the export, re-export, or temporary export declaration and its supporting documents.
2. An invoice indicating the value of any increase in the goods or means of transport.
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Exemption of Re-imported Goods 0506
3. A copy of proof of ownership registration from the competent authority in the Member State for
the means of transport.
• Requirements
1. Delivery authorization for air or sea import, when requested.
2. Bill of lading for air or sea import.
3. Manifest (cargo statement) for land import.
4. Cargo manifest for vessels that do not operate on regular routes or do not have a shipping agent
at the port, provided that it is endorsed by the customs authorities at the port of shipment.
• Procedures
1. The customs declaration shall be prepared electronically by the owner of the goods, their
representative, or the authorized customs broker, including the submission of all required
documents and information to the customs authority.
2. In the case of means of transport registered in the country and entering or exiting the country
transported by another means of transport, a customs declaration shall be prepared for them,
and their movement shall be registered in the transport movement entry and exit tracking
system. This movement shall be linked to the customs declaration.
3. For means of transport registered in the country and entering or exiting under their own power,
no customs declaration is required.
4. All other applicable fees shall be paid. Customs duties shall be assessed on the value of any
additions or modifications made to the goods or transport means, according to the Unified
Customs Tariff, except where exempted under the provisions of the Unified Customs Law of the
GCC States, the effective GCC Economic Agreement, or any other relevant international agreement
within the GCC framework.
5. The goods shall be subject to inspection and examination based on risk assessment standards,
and the customs declaration shall be printed according to the automated clearance system
applied by the customs authority.
6. An exit permit shall be issued and the goods shall be cleared.
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Title Code
Declaration / Disclosure of Currency, Negotiable Financial Instruments,
Precious Metals, or Precious Stones
06
• Regulations
1. All travelers arriving to or departing from any GCC state must declare, either in paper form or
electronically, any currencies, bearer negotiable financial instruments, precious metals, or
gemstones convertible to cash that they possess and which exceed the permitted threshold
2. All companies, banks, money exchange firms, and cash transport companies must follow the
declaration procedures for currencies, bearer negotiable financial instruments, precious metals, or
gemstones convertible to cash, regardless of the value of the imported or exported cash or bearer
instruments
3. The threshold for declaration, whether in paper form or electronically, of currencies, bearer
negotiable financial instruments, precious metals, or gemstones shall be as agreed upon by the
GCC member states
4. Declaration, either in paper form or electronically, must also be made for currencies, bearer
negotiable financial instruments, precious metals, or gemstones imported or transiting via
shipments or postal parcels transported by licensed companies on behalf of businesses or
individuals
5. Licensed companies must comply with customs clearance procedures in addition to the
declaration procedures, whether in paper form or electronically
6. Charitable organizations are not allowed to import or export currencies or bearer negotiable
financial instruments unless prior approval is obtained from the competent authority in the GCC
member state
7. The customs authority may request translation of foreign invoices or documents into Arabic
• Procedures
1. The arriving or departing traveler must declare to the customs authority any currencies, bearer
negotiable financial instruments, precious metals, or gemstones in their possession
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Title Code
Declaration / Disclosure of Currency, Negotiable Financial Instruments,
Precious Metals, or Precious Stones
06
2. The customs officer, based on risk criteria, shall verify the declared currencies, bearer negotiable
financial instruments, precious metals, or gemstones against the provided information, enter the
details into the electronic system, stamp the declaration form with the customs seal, provide a
copy to the traveler, and allow entry to or exit from the country
3. Companies must fill out the declaration form for currencies, bearer negotiable financial
instruments, precious metals, or gemstones in addition to complying with customs clearance
procedures
4. Customs departments must forward the declaration information to the competent authority
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Title Code
Procedures for Clearance of Incoming Postal Parcels 07
• Regulations
1. For personal imports, the individual must present a national ID, passport, or residence visa to complete
customs procedures
2. The import of prohibited goods and materials is strictly forbidden, whether prohibited locally,
internationally, or under valid international conventions and treaties
3. Required permits and approvals must be submitted from the competent authorities for restricted goods
4. The customs authority may request official documents related to the shipment or parcels in case of
suspicion
5. Any parcel received via postal service with a weight exceeding 50 kilograms shall be processed under the
commercial import clearance system
6. A Unified Customs Declaration must be issued for all parcels in the following cases:
a. Parcels with a value exceeding 1,000 Saudi Riyals or the equivalent in other GCC currencies
b. Restricted goods
c. Goods of a special nature
d. Imports under suspension arrangements
7. Postal declaration forms CN23/CN22 are accepted as customs declarations for regular mail, and
parcels are subject to inspection based on the risk criteria applied by the customs authority in the
following cases:
a. Parcels weighing no more than 30 kilograms
b. Parcels valued at 1,000 Saudi Riyals or less, or the equivalent in other GCC currencies
c. Parcels containing postcards, personal correspondence, Braille publications, and printed papers
not subject to customs duties
8. The customs authority may request translation of foreign invoices or documents into
Arabic
• Documents Required (in paper or electronic format)
1. Invoice, in case Regulation No. (6) applies
2. Postal declaration forms CN23 / CN22 or their equivalent
• Requirements
Postal notification for postal parcels
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Title Code
Procedures for Clearance of Incoming Postal Parcels 07
• Procedures
1. The customs declaration is prepared electronically by the importer, their representative, or an authorized
customs broker, including the submission of all required documents and information to the customs
authority
2. Postal consignments are subject to customs duties on goods according to the Unified Customs Tariff,
except those exempted under the provisions of the Unified Customs Law of the GCC States, the effective
Economic Agreement of the GCC, or any other international agreement within the GCC framework
3. Goods are subject to inspection and examination according to risk criteria. The customs declaration is
printed according to the electronic clearance system used by the customs authority, and the
consignments/parcels are released accordingly
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Title Code
Procedures for Transport by Express Carriers 08
• Regulations
1. Shipments / parcels may be transported between GCC countries by express courier companies
without customs clearance, by following the transit procedures for such shipments and parcels,
provided that:
a. The express courier company, its branch, or the receiving express courier company is licensed
by the competent authorities in the GCC countries, and the license is valid
b. The location of the company receiving the shipments/ parcels must be under customs
supervision by the customs authority in the GCC country. Otherwise, the transported goods
must be unloaded / delivered at the customs authority in the GCC country
c. The incoming shipment must be of a personal nature and non-commercial quantity, and its
value must not exceed 1,000 SAR or its equivalent in the currencies of other GCC countries
d. The importer must not be a professional trader
e. The required permits from the competent authorities must be submitted for restricted goods
f. The incoming shipment must not contain goods that are prohibited locally or internationally
g. The exemption does not apply to tobacco and its derivatives, or goods of a special nature
h. Such shipments / parcels must be originally addressed and sent to a company / companies
within the GCC countries
i. The weight of the shipment/parcel must not exceed 50 kg
j. A cash deposit or general bank guarantee must be submitted to ensure the shipment / parcels
reach their final destination
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Title Code
Procedures for Transport by Express Carriers 08
2. Shipments / parcels are not subject to the transit system and procedures and must be cleared
through customs and a Unified Customs Declaration must be prepared at the first port of entry in
the following cases:
a. Goods / shipments / parcels where the postal package weight exceeds 50 kg
b. Parcels with a value exceeding 1,000 SAR or its equivalent in other GCC currencies
c. Restricted goods
d. Goods of a special nature
3. Express courier companies may carry out customs clearance for goods transported by them,
provided they meet the customs clearance requirements of the Customs Administration in each
GCC member state, or authorize a licensed customs broker in accordance with the regulations in
force in each GCC country
4. Express courier companies shall follow all clearance procedures as outlined in this guide for
various customs regimes (import, export, re-export, warehousing in free zones and customs
warehouses, etc.) in cases where the importer wishes to clear the shipments / parcels within the
GCC countries
5. No goods may be unloaded or transferred from one truck to another except under the
supervision of the customs authority within the geographical jurisdiction of the GCC countries
6. The transit request must include the following information:
a. Truck number
b. Types of goods / postal consignments / parcels and their total weight; if restricted, the goods
must be accurately described by their true name
c. Number of packages and items, a description of their packaging, markings, and numbers
d. Name of the consignor and consignee
e. Ports / airports from which the goods were shipped
7. The express courier company, its agent, or representative shall be held responsible for any
shortage in the number of items or parcels or their contents until the shipments / parcels are
received by the consignee company under customs supervision of the relevant customs authority
8. A cargo manifest must be submitted to the customs authority immediately upon arrival of the
aircraft or truck
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Title Code
Procedures for Transport by Express Carriers 08
9. A transit declaration must be prepared for shipments / parcels intended to be moved from one
customs authority to another or to a customs warehouse within the GCC countries
10. Carriers / trucks belonging to courier companies heading toward land borders are prohibited from
bypassing the customs authority
11. The cargo manifest and the transit request may be submitted electronically to the customs
authority
12. Express courier companies must submit the original certified copy of the cargo manifest (issued
manifest) and the transit declaration approved by the customs authority in the destination country
to the customs authority at the first point of entry, for the purpose of settling records and
guarantees
13. The customs authority may require translation of foreign invoices / documents into Arabic
14. The truck must meet the following specifications:
a. A barrier must exist between the driver’s cabin and the cargo compartment
b. It must not be possible to remove or insert goods into the sealed compartment without
leaving visible signs of tampering or without breaking the seal
c. The vehicle must not contain hidden compartments where goods could be concealed
d. The floor and sides of the cargo compartment must be fixed to the vehicle’s chassis in a
manner that prevents detachment except from inside
e. The consignment must be placed inside a container with a single door, equipped with a lock
suitable for customs sealing, and the seal number must be recorded in the customs
declaration
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Title Code
Procedures for Transport by Express Carriers 08
15. Customs seals must meet the following conditions:
a. They must be made of strong metal or plastic material that resists breakage or damage due
to natural elements
b. They must be of a size and shape that allows for easy visibility
c. They must be difficult to imitate or counterfeit
d. They must bear the word Customs and the name of the country
e. They must carry serial numbers
f. They must be manufactured in a way that prevents reuse
16. The cargo bay or container must meet the following conditions:
a. Doors and locking systems must be designed to allow easy placement of customs seals
b. The locking device must be installed in a manner that prevents removal or replacement from
the outside
c. The door must be designed so that it cannot be opened without removing the customs seal
d. Ventilation openings must be designed to prevent external access and must not allow goods
to be removed through them
e. Customs seals must be easily and effectively applicable
• Documents Required to be Attached to the Unified Customs Declaration (paper or
electronic format)
Incoming cargo manifest
• Procedures
1. The express courier company submits the arrival manifest to the customs authority at the first
point of entry
2. The company sorts and consolidates the consignments / parcels intended for transfer
3. The express courier company submits an electronic transit declaration for each airway bill to the
customs authority for the consignments / parcels to be transferred according to the arrival
manifest
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Title Code
Procedures for Transport by Express Carriers 08
4. The company organizes and links the outgoing cargo manifest to the Unified Customs Declaration
as agreed upon within the GCC framework
5. The consignments / parcels are subject to inspection based on risk criteria. The customs officer
verifies the consignments / parcels, seals the transport vehicle, records the customs seal number
on the cargo manifest, and issues the exit permit
6. Upon arrival of the truck at the destination customs authority or bonded area, the authorized
officer verifies the customs seal and stamps and certifies the cargo manifest
7. For the purpose of settling records and guarantees, express courier companies must submit the
certified copy of the outgoing cargo manifest, approved by the customs officer in the destination
country, to the customs authority at the first point of entry
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Title Code
Refund of Cash Deposits and Release of Bank Guarantees 09
• Regulations
1. Cash guarantees may be refunded, and bank guarantees may be released for the duty-suspended
customs procedures and for guarantees submitted with documents or any other applicable cases.
2. The guarantee shall be refunded to the same importer in whose name the goods were imported
or to any other person who can prove their entitlement to the guarantee to the Customs Authority.
3. Requests for refund of cash guarantees and release of bank guarantees related to duty-suspended
procedures must be submitted within ninety (90) days from the date of the customs declaration.
4. Requests submitted after the expiry of the specified guarantee periods shall not be accepted.
5. A request to extend the deadline for submitting a refund claim may be accepted for an additional
period not exceeding ninety (90) days, provided that the request is submitted before the initial
ninety-day period expires. Only one extension is allowed.
6. Refund claims for cash guarantees and the release of bank guarantees submitted with the
required documents for each customs procedure must be made within ninety (90) days from the
date of the customs declaration. This period is non-extendable.
7. Claims for refund of cash guarantees and release of bank guarantees for the Temporary
Admission procedure must be submitted based on one of the following supporting documents,
and from the date thereof:
a. A copy of the re-export declaration, stamped and signed by the competent customs officer at
the exit customs office, confirming the departure of the goods from a GCC country .
b. A copy of the re-export declaration, stamped and signed by the competent customs officer,
confirming entry of the goods into the free zone .
c. A copy of the transit declaration to free zones, duty-free markets, or bonded warehouses.
d. A copy of the import declaration or proof of customs clearance for domestic consum

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