Pursuant to "the Common Customs Law of the GCC states, its executive regulations and explanatory notes, and as indicated in Chapter III of Part V of the GCC Unified Guide for Customs Procedures at First Points of Entry pertaining to exemption of personal effects and used household items, the following measures and procedures apply:
1. Exemption shall be granted to the GCC nationals residing outside the GCC States and the expatriates arriving in the GCC States for the first time for residence.
2. The personal effects and household items shall be used, of a personal nature, in non-commercial quantities and imported from the residence country.
3. Expatriates shall present evidence of their arrival for work or residence in the GCC States for a period of one year (365 days) in the minimum, as a prerequisite for the exemption of their personal effects and household items.
4. Exemption does not cover the means of transport, of any type, and the goods of special nature.
5. The personal effects and household items shall be subject to the provisions of prohibition/res...