The Kingdom has granted used personal luggage carried by travelers the advantage of exemption from paying customs duties provided that they are within the limits of personal use.
Article 103 of the Customs System stated:
As stated in Article ( 103 )of the Unified Customs Law for the Gulf Cooperation Council (GCC) countries.
Personal luggage and used household appliances brought by expatriate citizens and foreigners who come to reside in the country for the first time are exempted from customs taxes, subject to the conditions and regulations determined by the Director General.
Personal luggage and gifts in possession of travelers are also exempted from customs taxes provided that they are not of a commercial nature and are in accordance with the conditions and regulations specified in the executive regulations.
Article 103 of the Customs System stated:
As stated in Article ( 100 )of the Unified Customs Law for the Gulf Cooperation Council (GCC) countries.
It is not permissible to dispose of goods exempted under Article (99) of this system “law” in a manner that contradicts the purpose for which they were exempted or to relinquish them, except after informing the administration and paying the due customs taxes and fees.
If the beneficiary disposes of what has been exempted under Article (99) of this “law” three years after the clearance date from the customs department and provided that it is treated equally, customs duties and fees shall not be payable.
It is not permissible to dispose of the exempted vehicle before the lapse of three years from the date of its exemption, except in the following cases.
The diplomatic or consular member benefiting from the exemption has completed their mission in the country.
The car has been involved in an accident that makes it unsuitable for the diplomatic or consular member’s use, based on a joint recommendation from the traffic and administrative authorities.
The sale from one diplomatic or consular member to another, provided that the transferee is entitled to the exemption.