Diplomatic exemptions

Article 99 of the Customs System:

Article ( 99 ) of the Unified Customs Law for the Gulf Cooperation Council countries states that: “Diplomatic and consular missions, international organizations, heads and members of the diplomatic and consular corps accredited to the country, are exempt from customs taxes and fees, provided that the same treatment is applied reciprocally, in accordance with international agreements, laws, and applicable decisions.

What is intended for the embassies and consulates accredited in the Kingdom.
The ambassadors and members of the diplomatic and consular corps accredited to the Kingdom.
Foreign international organizations and entities accredited in the Kingdom.

Article 100 of the Customs System:

As stated in Article ( 100 ) of the Unified Customs Law for the Gulf Cooperation Council 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 waive them, except after notifying the administration and paying the due customs taxes and fees.
No customs duties and taxes shall be payable if the beneficiary uses the goods exempted under Article (99) of this “law” after three years from the date of release from the customs department, provided that there is reciprocity
It is not permissible to dispose of the exempted vehicle before three years have passed 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.