Without prejudice to the provisions of the Decree-Law and this Resolution, goods shall not be treated as imported into the State according to the following:

1. If they are under a customs suspension scheme in accordance with the GCC Common Customs Law, and provided that a financial guarantee or a cash deposit equal to the value of the due tax is provided if requested by the Authority, in the following cases:

   1. Temporary admission;

   2. Goods placed in a customs warehouse;

   3. Goods in transit;

   4. Imported goods to be re-exported by the same person;

2. Imported goods into a designated area from a place outside the State.

The tax shall not be due on any importation of goods if exempted from customs duties as per the following categories in accordance with the GCC Common Customs Law:

1. Goods imported by the armed forces and internal security forces;

2. Personal effects and gifts in the possession of travelers;

3. Importation of used personal effects and household items brought by nationals residing abroad or foreigners coming to reside in the State for the first time;

4. Returned goods.

If a person imports goods to the State through another applying state, the tax shall not be due on such import, if the Authority establishes that the tax is due on the supply or transport of goods in such other applying state.

The Authority may determine the procedures to be followed by importers and Customs Departments in respect of the importation of goods.