GTL Summary:

Article 10 of the Agreement outlines two specific categories of exemptions from Excise Tax. First, it grants an exemption to diplomatic and consular bodies, international organisations, and their accredited heads and members within any GCC Member State. This exemption is strictly conditional upon the principle of reciprocity. Second, the Article exempts Excise Goods that are carried by travelers entering a Member State. This exemption applies only if the goods are of a non-commercial nature and fully satisfy the terms and conditions that are stipulated within the GCC Common Customs Law.

Document Type: Tax Law Article
Law: Common Excise Agreement
Article Number: 10
Country: 🏳️ GCC
Location: Chapter 5 - Exemptions
Order: 10
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 5 - Exemptions

Article 10

Diplomatic and consular bodies, international organizations and heads and members of diplomatic and consular corps accredited by any Member State shall, on the condition of reciprocity, be exempted from tax on Excise Goods.
Excise Goods accompanied by travelers entering any Member State shall be exempted from Tax, provided that they are of non-commercial status, and that they satisfy the terms and conditions specified in the Common Customs Law.

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