According to paragraph (b) of Article 103 of the Common Customs Law of the GCC States "exempted from customs duties are the personal effects and gifts in possession of passengers provided that such items are not of a commercial nature according to the following conditions":

• 1. The passenger shall produce the required documents such as invoice, delivery order and bill of lading.
• 2. The value of such items shall not exceed SR3000 or its equivalent of the GCC states' currencies.
• 3. The personal effects and gifts shall be of a personal nature and not in commercial quantities.
• 4. Such imports shall not be of the prohibited items provided for in the Common Customs Law of the GCC States and the national legislations of each member state.
• 5. The passenger shall not be among the frequent passengers of the customs office or a merchant practicing business in the materials in his possession.
• 6. Used personal effects belong to Saudis living abroad and to the expatriates arriving for the first time to reside in the country are exempted from customs duties provided that they are of the personal nature.

Such items do not require preparing a customs declaration or a presence of a customs broker. Their customs procedures can be completed by noting on the delivery order.