RE-EXPORT (This is same as Import for Re-export)


Such type of transaction is processed upon exporting of goods previously imported for re-exportation.

The declarant shall:

1. Submit documents required.
2. Pay the export declaration registration fees.
3. Receive the export declaration and list of exported goods (manifest).
4. Endorse the customs exit/entry certificate by the inspection section for the
goods being re-exported and stamped by customs seal according to the
type of the carrier.


1. Original or a copy of the import for re-exports declaration.
2. Commercial invoice showing HS codes.


Sale of goods by a free zone licensee to an importer outside the country operating
under an approved customs system with an approved delivery advice
from the licensee for the purposes of exporting the goods to another country
or customs system excluding GCC States. A deposit amount equivalent to the
total value of the goods shall be collected for such type of transaction except
for duty exemption cases.


1. Submit documents required.
2. Pay registration fees and the deposit amount.
3. Receive the customs declaration.
1. Goods clearing declaration.
2. Approved delivery advice in the name of a licensed company by the Free
Zone licensing Management for the goods and approved by the importer in
3. Import permit from the competent agencies in the event of taking goods
out into the local market.
4. Sale invoice from the free zone licensee addressed to a licensed importer
in the country detailing total quantity, goods description, currency and
detailed total value of each individual item.
5. Detailed packing list as per weight, method of packing and the HS code for
each individual article contained in the shipment.
6. Copy of the commercial license for the free zone company.