(a) The following goods can be entered under the status of temporary entry for six months liable to extension whereby the collection of custom duties shall be suspended:-

1- Machineries and heavy duty equipment for the execution of projects or for the running of scientific and practical experiments related to such projects.

2- Foreign goods imported for the purpose of finishing their processing.

3- What is temporarily imported for playgrounds, theatres, exhibitions or the like.

4- Machineries, equipment and apparatus that are imported in the country for the purpose of their repair.

5- Containers and packages are imported for the purpose of filling them.

6- Animals that enter the country for the purpose of grazing.

7- Commercial samples for the purpose of presentation.

8- Other cases that necessitate the same.

(b) Custom duties and other levies are safeguarded by the collection of a bank or cash guarantee as the case might be and according to what the Director of Customs decides.

? The Temporary Entry shall expire by re-exporting the entered goods outside the country or depositing them in the free zone or in the custom warehouses or availing such goods for local consumption after payment of the prescribed custom duties according to the conditions and procedures decided by the D.G. of Customs.

CONTIDTIONS FOR TEMPORARY ENTRY OF MACHINERIES AND HEAVY DUTY EQUIPMENT:-

(a) Machineries and Heavy Duty Equipment not available in the local market are allowed to be entered in the country for the fulfillment of projects on the running of practical and scientific experiments relating to such projects. Entry shall be for six months extendable for a similar period and for a maximum period of three years unless the period required for the project completion is more than such period.

(b) Projects that benefit from temporary entry according to this regulation must be of the ones that are executed for the government or one of the investment projects the execution of which requires the entry of machineries and equipment necessary for this end.

? Temporary Entry is not allowed for spare parts, tyres, batteries etc. and other materials that are consumed in projects’ execution.

(d) Type and features of entered machineries and equipment should not be changed without having prior approval from the D.G. of Customs.

(e) Machineries and equipment of temporary entry should not be used in projects other than the ones for which they have been specifically entered for.

(f) The body applying for temporary entry of machineries and equipment necessary for the execution of its projects should observe the following:-

1- Introduce copy of the contract or agreement signed with the government body for which the project is to be executed.

2- Preparation of custom declaration on the analogy of the form approved for temporary entry, declare all the information and attach the following documents:-

a) Purchase List b) bill of Landing / Airway Bill c) Submission of a bank guarantee or cash guarantee equivalent to the due customs duty as of the date of registering the custom.

CONDITIONS FOR TEMPORARY ENTRY OF THE GOODS FOR THE COMPLETION OF PROCESSING AND RE-EXPORT:-

(a) Conditions for Temporary Entry of goods for the purpose of finalizing their processing and re-export. Foreign goods are allowed to enter the country and their custom duties are to be suspended ps that processing can be completed and re-export effected with a period not exceeding on year.

(b) The D.G. of Customs will issue instructions specifying the conditions necessary for the grant of temporary entry for the rest of the type of goods mentioned in para FOUR above provided that the entry period shall not exceed six meonths.

CONDITONS FO TEMPORARY ENTRY FOR WHAT IS TO BE IMPORTED FOR PLAYGROUNDS, THEATRES, EXHIBITIONS AND THE LIKE AND FOR COMMERCIAL SAMPLES FOR THE PURPOSE OF PRESENTATION:-

(a) The following items are allowed to be temporarily entered for a period of three months extendable, provided that is shall not exceed a maximum of six months.

1- Items temporarily imported for playgrounds, theatres, exhibition and the like.

2- Commercial samples for the purpose of presentation.

(b) Custom duties and other levies (if any) by a bank/cash guarantee.

? Any shortage in the goods allowed for temporary entry shall be subject to due custom duties at the time of entry.

(d) The goods owner or his authorized delegate should submit an application for refund of the guarantee during six months period as of the date of exiting the goods from the last custom point in the Sultanate of Oman.

(e) If the D.G. of Customs detects any fraudulent information or any tampering with the price lists or inconsistent details to the specifications of imported goods, then legal custom procedures shall be applied against the inspector.

(f) It is a pre-requisite to get approval from the concerned bodies prior to holding exhibition for goods temporarily imported to playgrounds, theatres, exhibitions and the like.

(g) Inspection fees shall be collected at sites outside the custom territory at the rate of R.O.20/- for each case.

FIFTH: RE-EXPORT OF GOODS

PRCEDURES, CONDITIONS AND GUARANTEES FOR THE RE-EXPORT OF FOREIGN GOODS THAT HAVE ENTERED THE COUNTRY.

(a) Foreign goods that have already entered the country and for which custom duties have not been collected may be re-exported, such goods include:-

1- Imported goods that have not yet been drawn from custom warehouses.

2- Goods imported for the purpose of the re-export and which have been temporarily released against cash/bank guarantee for the custom duties and within a time period not less than six months from the date of release.

3- Goods that have been imported to the country under the status of temporary entry and the owner intends to re-export them.

4- Goods kept in warehouses as one of the cases suspended because of custom duties.

(b) Goods shall be re-exported according to re-export declarations including all the features distinguishing the goods and prepared in accordance with the adopted custom procedures.

? The re-exporter is not necessarily to be the importer of the same goods provided the custom department grant him such a status.

(d) Re-export of goods must be effected within the prescribed perod.

(e) Custom duties due for goods to be exported are safeguarded by bank/cash guarantees.

(f) Re-export declarations are cleared, records are maintained accordingly and guarantees are refunded after the submission of the following proofs:

1- a) Copy of the re-export declaration having the custom rubber stamp on it and duly signed by the Custom Officer at the custom exit point to indicate the exit of goods from the country.

B) Clearance certificate certified by the custom authority in te country of destination to indicate entry of the re-exported goods to it.

2- Copy of the re-export certificate having the custom rubber stamp on it and duly signed by the competent Custom Officer in case the goods destination is one of the Duty Free Zones in the Council States.

CUSTOM DUTIES ON FOREIGN GOODS TO BE RE-EXPORTED TO THE OUTSIDE OF AGCC STATES MAY BE REFUNDED ACCORDING TO THE INTERNAL REGULATIONS AND ON THE FOLLOWING CONTITIONS:-

1- The re-export must be the importer of the same goods in whose name the goods have been imported or may be any other person if the custom authority is convinced that he has purchased the same goods.

2- The value of the foreign goods intended for re-export and the refund of custom duties collected on them must not be less than US$ 5000/- or the equivalent in local currency.

3- (a) The re-export of the foreign goods must be effected within one Solar calendar year as of the date of payment of the custom duties on them during the first export of such goods from outside the council states.

(b) Claims for refund of the collected custom duties should take place within six months from the date of re-export.

4- The foreign goods intended for re-export should be of one consignment for the purpose of identifying and comparing them with the import documents. The consignment may be re-exported in portions whenever the custom authority is convinced that re-exported portion’s are parts of same consignment.

5- Claim for the refund of custom duty should be for foreign goods that are not locally used after being imported from outside the council states and in their same condition at the time of import.

6- The refund of custom duties is restricted to the duties paid for the foreign goods at the time of their importation.

7- Refund of custom duties takes place after the re-export of the foreign goods for which the refund of custom duty is intended. It must be ensured that the re-export documents are in order.

8- The declaration for re-export of foreign goods to the outside of the council states as agreed upon within the framework of the council should be used when there is a re-export of foreign goods whose custom duties are to be refunded.

SIXTH: MOVEMENT OF VEHICLES AND MEANS OF TRANSPORT AMONGST THE GCC STATES.

Movement of vehicles and means of Transport amongst the AGCC States without collections of custom duties on them shall be according to the following procedures:-

1- Means of Transport moving amongst the AGCC States shall be dealt with according to export plates or otherwise be carried on board of other transport means in respect of collecting the due custom duties on them as for any other goods according to the custom declaration for statistical purposes.

2- In the case of means of transport entering any of the member states bearing their original number plates and the owner wishes to replace them (number plates) in another member state, the custom authorities and traffic departments at the member states shall liaise together for the provision of the required information on the means of transport whose number plates are replaced within member states so that a claim may be initiated for the refund of custom duty form member states where custom duties have been collected according to the final destination of the goods.

SEVENTH: GCC STANDARDS AND SPECIFICATIONS

It has been decided that AGCC states adopt the principle of mutual recognition of the National Standards and Specifications each other pending the completion of the Unified Gulf Specifications for all imported National goods.

EIGHTH: RESTRICTED GOOD

The concept of restricted goods:-

Restricted goods are the ones that require prior approval from the competent bodies prior to their importation.