Article 4 - Transfer of Goods to an Implementing State

A. A Taxable Person must comply with the temporary entry requirements stipulated in the Customs Law for the Cooperation Council for the Arab States of the Gulf, and in particular with the following requirements:

1. Submit a request to Customs Affairs which includes the purpose for the Goods entering under the temporary entry regime and the required period for entry,
2. Provide a financial guarantee or a cash deposit equivalent to the value of the Tax due, in accordance with the temporary entry declaration.

B. The transfer of Goods that form part of the Taxable Person's assets from the Kingdom to another place within an Implementing State shall not be considered a Supply of Goods, if such Goods form part of another taxable Supply in the Implementing State, provided that such Goods are used to make another taxable Supply within a period not exceeding sixty days from the date of first entry of the Goods into the Implementing State.

C. The Taxable Person shall maintain documents and records showing the following information:

1. A description of the Goods transferred from the Kingdom to the other Implementing State,
2. The date of transfer of the Goods and the date they were returned to the Kingdom, if applicable,
3. Commercial documents which show the identity of the recipient and the place of receipt of the Goods,
4. Transportation documents which evidence the delivery or receipt of the Goods in the other Implementing State,
5. Documents and details of the Supply of Goods in the other Implementing State, if received.