On the policy of conditions and controls for exempting commercial sample
Based on the provisions of Article (104 bis) of the Common Customs Law of GCC, approved by Federal Decree No 15 for the year 2022 and its executive
regulations.
For considerations required by the interest of the business, it is decided that:
Imported commercial samples shall be exempted from customs taxes "duties" according to the following conditions, controls and procedures:-
First: Condition and controls for exemption of commercial samples:
1. Granting this exemption is limited to the category of commercial companies and does not include the category of individuals and the category of
clearance companies.
2. The importing company benefiting from the exemption shall have commercial licenses from the competent authorities to engage in commercial
activity.
3. The commercial samples must be among the commercial activities that the importing company is licensed to practice in accordance with the commercial license.
4. Commercial samples shall be imported directly in the name of the beneficiary company...