According to the Common Customs Law of the Gulf Cooperation Council States issued by Royal Decree No. Forty-One/M dated January 6, 2003, the goods exempt from customs duties in the Kingdom of Saudi Arabia are:
Personal effects and household items
According to Article 103, goods exempt from taxes 'duties' include personal effects and used household items brought by nationals residing abroad; foreigners arriving in the country for the first time for residence; and personal effects and gifts held by travelers provided that such items are not of a commercial nature and are conforming to the conditions and controls set forth in the Implementing Regulations.
Diplomatic exemptions
Per Article Ninety-Nine, imports of the diplomatic corps, consulates, international organizations, and the heads and members of the diplomatic and consular corps accredited by the government are exempt from customs taxes 'duties' on a reciprocity basis according to the international agreements, laws, and orders in force.
Military exemptions
According to Article 102, imports for all sectors of the military forces and internal security forces, such as ammunition, arms, equipment, military means of transport, and parts thereof, and any other materials are exempt from customs taxes 'duties' by a resolution of the Council of Ministers or the authorized entity in each state.
Imports of charities
Article 104 of the law exempts the imports of the charities from customs taxes 'duties' according to the conditions and controls set forth in the Implementing Regulations.
Returned goods
By Article 105 of the law, returned goods of national origin that were previously exported; returned foreign goods that are proved to have been previously re-exported to outside the country, if returned within one year from the date of re-exportation; goods that have been temporarily exported for finishing or repair according to the decision of the director general, are exempt from the customs taxes 'duties'.
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