The following are exempted from customs taxes and fees:

• For domestically-originated goods that are being re-imported after having been previously exported.
• The foreign goods returned to the country, which have been proven to have been previously re-exported abroad, if they are returned within one year from the date of their re-export.
• Goods temporarily exported for completion of manufacturing or repair are subject to customs taxes on the increase resulting from the completion of their manufacturing or repair, according to a decision made by the Director General and specified by the Minister or the competent authority regarding the conditions required to benefit from the provisions of this article.