Under what conditions is import VAT suspended?

Import VAT will be suspended in the following cases:

• The goods are under customs duty suspension arrangements in accordance with the GCC Common Customs Law
• The goods enter the country under temporary arrangements
• The goods are placed in a customs warehouse
• The goods are in transit
• The goods are intended to be re-exported by the same person who imported them   The Federal Tax Authority may require a cash deposit equal to the value of the import VAT before allowing the goods not to be treated as imports.