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.
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