The company applies a refunding request of a due amount as per the applicable rules.
- Corporates.
 - Establishments.
 - Individuals
 
- Period between the date of delivery notice and re-exporting shall be one year, and period between the date of re-exporting and submission of request shall be six months.
 - Special relationships and numbers.
 - Goods shall not be second-hand.
 
- Customs Declaration (imports) .
 - Re-Exporting Declaration .
 - Delivery Invoices and other lists .
 - Re-Exporting Invoices, along with Customs Officer Notes and conforming numbers and customs seal .
 - Entry of goods to a free zone or Exit from GCC countries.
 
- Ensure that the period of customs declaration does not exceed one year since Application date and Six Months since Re-Application date.
 - Authorized Customs Offices shall insert the transaction within Bayan system.
 - Attach all required documents for the purposes of refunding the due amount.
 - Ensure and follow-up the transaction made by the Directorate General of Customs.
 - Ensure the details submitted in the system are in conformity with the documents submitted to the Directorate General of Customs.