Article 84 - Diplomatic and military exemptions

A. Goods imported by military forces, and security bodies operating in the Kingdom shall be exempt from Tax, in accordance with the conditions and controls stipulated in the Customs Law, provided that such Goods are for the purpose of carrying out the operations of such forces and bodies. Goods imported by diplomatic and consular bodies, international organisations and heads and members of the diplomatic and consular corps accredited to the Kingdom shall also be exempt within the limits of the principle of reciprocity, or in accordance with the provisions of international conventions and treaties.

B. Notwithstanding what was set out in Paragraph A in this Article, a Supply of Goods exempted under the provisions of this Article shall be taxable when sold or disposed of in the Kingdom.

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