- The following goods may be temporarily exported:
- Foreign goods exported for purposes of completion of manufacturing.
- Temporary exported items for playgrounds, theatres, exhibitions and the like.
- Equipment and machinery exported outside the country for repair purposes.
- Containers and packaging exported for filling.
- Animals exported for grazing.
- Commercial samples for display purposes.
- Other cases requiring temporary exportation.
- An applicant shall submit to the customs office color photocopies of the goods that are difficult to identify, for verification upon re-importation.
- The customs office may take the necessary actions and measures by utilizing the appropriate means (e.g. photos, electronic barcoding, sampling, sample sealing, etc.) that would enable the customs office identify the goods when re-imported.
- Goods placed under cases of suspended customs taxes/ duties may not be temporarily re-exported.
- The period of temporary exportation may not exceed one calendar year (365 days) for cases stipulated in item 1 above (c, e, g).
- Prohibited goods may not be temporarily re-exported.
- The period of temporary exportation may not exceed one calendar year (365 days), but it may be extended for similar periods for a maximum of five years, unless the necessary period requires a longer tenor, subject to the approval of the customs office in the cases mentioned under item 1 above (a, b, d).
- The period of temporary exportation may not exceed six months (180 days) in the cases mentioned in item 1 above (f, h).
- A temporary exportation status expires upon re-importation of the goods into GCC States, or placing them under final exportation procedure or at the elapse of the temporary exportation period.
- Approval of a temporary exportation status is obtained from the customs office.
- Spare parts, tires, batteries and other project consumables may not be temporarily re-exported.
Documents to be attached with the unified customs declaration:
- A customs/ export declaration is completed electronically by the exporter, his representative or the (authorized) customs broker.
- All documents and requirements are submitted to the customs office.
- Prepayment of other charges according to the automated clearance system applicable at each customs office.
- Goods shall be subject to inspection and examination based on the risk assessment criteria. The customs/export declaration is electronically printed according to the automated clearance system applicable at the customs office.
- Issuance of the exit note and release of goods.