Pursuant to the provisions of GCC customs common law , its implementation rules, its Explanatory notes and as per of part Five of chapter six of the GCC unified guide for customs procedures at first
point of entry, the following procedures, measures and controls shall be followed:
1. The re-imported goods with national origin that was exported previously shall be exempted from customs "duties" provided that re-imported goods are the same exported goods in accordance with export declaration in terms of its origin, specifications and its distinguishing marks.
2. The re-imported foreign goods that was exported previously shall be exempted from customs " duties" in accordance with the following controls:
A. To re-import the foreign goods within a year (365 days) starting from date of re-export.
B. customs taxes" duties"shall have been collected on such goods at the time of import for the first time.
C. customs duties shall not have been refunded when the goods were re-exported.
D. Goods shall have been re-exported under original export declarations indicating their origin, specifications an...