Article 42 - Exemptions for Imports

Imports of personal items and gifts carried in travelers' personal luggage are exempt from Tax, in accordance with the Unified Customs Law and the Customs regulations applying in the Kingdom.

Imports of equipment for people with special needs shall be exempted from Tax in cases where the equipment is specified in an order issued by the Board of Directors.

In cases where a Taxable Person is authorized to pay Tax on imports through their Tax Return, the application of an exemption from Tax on imports on Goods which are exempt from customs duty in accordance with the Unified Customs Law is limited to cases where an import entry has been made with the Customs Department, or an equivalent Department of another Member State, declaring that customs duty was not collectable on their import.