The personal effects and used household items brought into theThe personal effects and used household items brought into thecountry by the national residing abroad and foreigners coming forthe first time for residence in the country shall be exempted fromcustoms duty in accordance with the following:
The following categories shall benefit from such exemption:
The following categories shall benefit from such exemption:
1) Nationals residing abroad upon their final return to reside in thecountry.
2) Foreigners coming for the first time for residence in the country.
Exemption shall be subject to the following conditions and controls:
Exemption shall be subject to the following conditions and controls:
1) The personal effects and household items must be used items.
2) Present a proof showing residence abroad
.3) Present a proof showing work and residence in the country forforeigners.
4) The personal effects and household items must be brought intothe country in the name of the national residing abroad.
5) The personal effects and household items must be brought intothe country in the name of the foreigner intending to reside inthe country.
6) The personal effects and household items must be in quantitiesand numbers that fit with furnishing a house.
7) The exemption requester shall submit a packing list showingthe full contents
1) Branch Operations and customs centers are authorized to1) Branch Operations and customs centers are authorized toapprove the exemption taking into account all necessaryfacilitations that speed up clearance of such personal effectsand household items in accordance with the foregoing conditionsand controls.
2) Any cases of disputes or clear incompliance with the aforementioned conditions and controls shall be referred to customsTariff and Origin Department for settlement.
3) New personal effects and household items are not exemptedand their customs duty shall be collected in accordance withthe customs law provisions and tariff.
4) Customs declarations for such cases shall be excluded fromthe attachment of commercial invoices and certificates of origin.