IMPORT: Declaration is processed in the event of goods being imported to the local market from other countries against the payment of Customs duty or duty exempted whichever is applicable.

IMPORT FOR RE-EXPORT: Such declaration is processed in the event of importation of goods into the country for the purpose of re-exportation, where customs duties shall be paid in the form of a deposit that will be refunded upon presenting a proof of re-exporting the same to non-GCC state or states.

TEMPORARY ADMISSION: This type of declaration is processed only when goods are imported from outside the country for use in exhibitions, seasonal markets and similar events or in construction projects and scientific researches and has to be returned in the same condition at which they have been imported. A letter showing the purpose of entry, period, total quantity, description and detailed value of each individual item shall be required from the licensed company. Payable customs tariff for such goods shall be collected (excluding tyres, spare parts and batteries) in the form of cash deposit or a bank guarantee to be refunded to the company upon re-exporting the goods outside the country or taken into free zones or customs warehouses or after paying the payable customs duties as per regulations.