Article 87 - Refund of Tax paid by individuals in another Implementing State

A. The Bureau shall be entitled to refund Tax paid by individuals in an Implementing State on Goods acquired by them, with consideration to the following:

1. The individuals should be resident in the Kingdom and not registered for Tax purposes.
2. Goods acquired from the Implementing State must have entered the Kingdom.
3. The value of the Goods acquired must exceed one thousand Dinars.

B. The Tax shall be adjusted in accordance with the Automated Direct Transfer Mechanism applicable under the framework of the GCC Customs Union or in accordance with any other mechanism agreed between the Member States.

C. Where no proof of payment is made in the other Member State, the Bureau shall be entitled to impose Tax on such Goods upon entry into the Kingdom.