In pursuance of the provisions of Article 95 of The Common Customs Law for the Arab States of the Gulf (GCC Sates), and Article 14, Article 15, Article 16 of the executive regulation of the law, and the provisions of Chapter II of the GCC Unified Procedures Guide, the following procedures, measures and regulations shall be followed:
Exporter: A natural or legal person undertaking the exportation or re-exportation of goods.
Shipping Port: The customs center at which customs clearance procedures are completed for the re-exported shipments.
1. Goods shall be re-exported in the following cases:
a. The goods that are entered to the state under a temporary entry status.
b. The goods that are kept in warehouses/stores as one of customs duty suspension cases.
с. The foreign goods from the local market, with the taxes (custom duties) paid up thereon.
d. The foreign goods from the local market (without a previous declaration reference).
e. The goods that are rejected by the competent control authority.
f. The goods that are imported with a view of re-exportation.
2. The exporter, or...