English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

Customs-duty-exempt Imports are VAT exempt in specified cases: accompanying personal baggage and used household effects of citizens returning from overseas residence or foreigners arriving to reside for the first time, where owned and non-commercial; accompanying passenger gifts; and returned Goods previously exported after VAT implementation with export evidence.

Who should read this?

New residents, returning citizens, passengers, brokers and importers of returned Goods.

Why does it matter?

Status, condition, purpose and evidence matter. New trading inventory does not become household effects because it is shipped during a move.

Customs exemption metPersonal ownership and usePrior-export proof for returned Goods

Current text

A. Imports of Goods which are exempt from customs duties, in accordance with the conditions and controls stipulated in the Customs Law for the Cooperation Council for the Arab States of the Gulf, shall be exempt from Tax in the following cases: 1. Imports of personal baggage and used household items brought by citizens residing abroad and foreigners arriving to reside in the Kingdom for the first time provided that the personal baggage and household items: a) Accompany the Person arriving to the Kingdom and are part of his property and are not intended for trade. b) Are prepared for personal or household use such as furniture or used household appliances. 2. Imports of gifts accompanying passengers. 3. Imports into the Kingdom of returned Goods previously exported, provided that the Importer shall submit documents and information evidencing that these Goods have been exported after the implementation of the Law.

Evidence Import exemption

  1. 1

    Identify Customs category.

  2. 2

    Evidence residence status.

  3. 3

    Confirm ownership and accompaniment.

  4. 4

    Evidence personal, non-commercial use.

  5. 5

    Check accompanying gifts.

  6. 6

    Provide post-implementation export evidence for returned Goods.

Connected provisions

Direct legislative link

Law — Article (56)

Import exemptions

This Article sets practical cases and evidence.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (83)

Official guide

VAT General Guide — Version 1.15

Exemptions and refunds

Connected Madar tools

Connected Madar tools

Tax Invoice Centre

Check the invoice route and issue deadline, and calculate VAT for a single transaction.

Illustrative example by Madar

Used household furniture or trading stock?

A first-time resident's owned used sofa and appliances for the new home may be tested for exemption. Twenty identical new devices intended for sale do not become personal effects because they share the shipment.

Questions to help you apply it

  • Which Customs category?
  • Owned and personally used?
  • Commercial purpose?
  • Prior-export evidence?