GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 39
Country: 🏳️ GCC
Location: Chapter 7 - Exceptions on Import
Order: 39
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 7 - Exceptions on Import

Article 39 - Suspension of Tax

Tax shall be suspended on imports of Goods that are placed under a customs duty suspension situation in accordance with the conditions and provisions provided for in the Common Customs Law. Each Member State has the right to link the suspension of Tax to the provision of security for the value of the Tax.

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