Pursuant to the provisions of Article No. 102 of "the Common Customs Law of the GCC States", its executive regulations and explanatory notes, and as indicated in Chapter II of Part V of the GCC Unified Guide for Customs Procedures at First Points of Entry pertaining to military exemptions, the following measures and procedures apply:
A. Armed forces of the GCC States.
B. All sectors of the internal security forces of the GCC States.
1. The following materials: ammunition, arms, military equipment, military means of transport, military spare parts and any other materials shall be exempted per a decision by the competent authority of any GCC State.
2. For the sale of the exempted materials, the competent authority shall submit a written request to the customs administration for approval of the sale, subject to physical examination of such materials and payment of applicable customs taxes/duties.
3. in the case of indirect importation (by brokers) of the Armed Forces or the Internal Security Forces, the supplier shall:
A. Submit an official letter from the Armed Forces or t...