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Minister of Finance Mohammed Al-Jadaan
Mohammed Al-Jadaan, Minister of Finance and Chairman of the Zakat, Tax and Customs Authority (ZATCA), approved amending the Executive Regulations of the Uniform GCC Customs Law, the official gazette Umm Al Qura reported.
The customs duties should be refunded, in whole or in part, on foreign commodities re-exported outside the GCC region, provided that the exporter (re-exporter) should be the importer in whose name the foreign commodities are received, or any person who proves ownership to the Customs Department.
In addition, the re-exported foreign commodities whose customs duties are to be refunded should be from one dispatch, to identify and match them with the import documents.
The value of the foreign commodities to be re-exported and whose customs duties are to be refunded should not be less than SAR 20,000 or its equivalent in other GCC currencies.
The refund request should be for foreign commodities that were not used locally after importing from outside the GCC region, and in the same condition they were upon import.
The foreign commodities should be re-exported within a calendar year from the date of paying the customs duties when importing them for the first time from outside the GCC.
The refund should be requested within six calendar months from the date of re-export, and the refund should be limited to the customs duties paid on foreign commodities when importing them.
The customs duties should be refunded after re-exporting the foreign commodities and verifying all the re-export documents.
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