GTL Summary:

Document Type: Tax Law Article
Law: Common Excise Agreement
Article Number: 10
Country: 🏳️ GCC
Location: Chapter 5 - Exemptions
Order: 10
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 5 - Exemptions

Article 10

  1. 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.

  2. 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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