Based on the authority vested in me under Article (50), and in pursuance of the provisions of Article (23) of the General Sales Tax Law No. (6) for the year 1994, as amended, the following Instructions are to be followed:

 

First:           Exemption of Samples:

                  The Instructions issued by the Customs Department, Ministry of Health or any other concerned authority

                  shall be applicable in relation to the quantities, conditions and organizational rules for taking and analyzing the

                  samples thereof.

 

Second:    Exemption of imported materials:

                Exemption in relation to the materials received from abroad as in lieu of damaged or short for consignments

                previously supplied or rejected and tax was levied thereon in full in due course subject to Customs

                Department establish the status thereof shall be effected subject to the following:

 

1)   The beneficiary shall submit a written application to the Clearance Center wherein he should specify the damaged or short goods on which tax was already levied and enclose a copy of the Customs Declaration by which the goods were imported, together with the shortage or destruction report made then.

2)   The beneficiary shall specify the amount of tax which was already levied on the shortage or damage so that he may make use of the exemption in the same amount.

3)   The documents enclosed with the transaction, where exemption of its contents in whole or in part is required as in lieu of shortage or damage, shall explicitly state that  the incoming goods are a substitute to the goods which were imported and sustained damage or shortage.

4)   The goods to be exempted should be of the type and kind of the goods which had sustained damage or shortage.

5)  The approval of the Customs Department shall be obtained within the Declaration and after reviewing the former transaction whose contents has sustained shortage or damage provided that it be ascertained that the re-imported goods are the same as those which were exported abroad.   

 

Third:         Instructions No. (7) for the year 2001 concerning the limits, conditions and methods of exemptions shall be

                  hereby repealed.

 

Fourth:      These Instructions shall be put into operation as of the date of publication thereof in the Official Gazette.

 

Minister of Finance