Goods to be temporarily imported into the GCC are required to comply with the following.

Temporary admission of heavy machinery and equipment used on projects undertaken on behalf of the government or an investment project are permitted provided that:

• The machinery or equipment is not available in the local market

• The machinery or equipment is required for the completion of the project or for conducting practical and scientific tests relating to those projects

The temporarily imported machinery or equipment must be exported within a period of six months unless:

• An extension by the relevant authorities is granted

• The equipment is needed for the purposes of refurbishment or finishing at which point a grace period of 12 months is granted

The machinery or equipment temporarily imported may only be used for the project for which they have been imported.

A bank guarantee or cash deposit is lodged covering the Customs duty liability for the duration of the importation period.

Spare parts, tires, batteries or similar consumable articles for the projects may not be imported temporarily and must be cleared for Customs in the normal manner.