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Frequently Asked Questions on VAT

Last updated on 10 October, 2018


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When is an imported supply considered non-taxable?

The following imported supplies are exempted from VAT:

  • Goods for diplomatic and military use

  • Imports of personal effects and household appliances that are moved into KSA

  • Imports of returned goods

  • Low-value imports of personal items and gifts that are carried in travelers’ personal luggage

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