Article 65 - Payment of Tax at importation

A. Tax due at import shall be paid to Customs Affairs at the Ministry of Interior and shall be collected in accordance with the established procedures for the payment and collection of customs duties.

B. Where Tax has been suspended pursuant to the conditions stipulated in the Customs Law for the Cooperation Council for the Arab States of the Gulf, Tax shall be due on the date of the release of the Goods and shall be paid to the Customs Affairs Department at the Ministry of Interior.
Tax shall be collected in accordance with the established procedures for the payment and collection of customs duties.

C. For deferred Tax due on imports pursuant to the provisions of the Law, the Taxable Person shall include, in his Tax Return relating to the concerned Tax Period, the deferred Tax as deductible Tax due in accordance with the rules and provisions stipulated in the Law and these Regulations.