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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 g...