Excise Goods exempt under Article 27(1) of the Law may be disposed of or assigned only between the bodies and persons specified there, unless reciprocity requires otherwise. Otherwise the goods must be re-exported or destroyed under controls specified by the Authority. Disposition or assignment of those exempt goods is subject to the following rules: 1. The beneficiary must submit an application on the prescribed form stating the intention to assign or dispose of the goods and including data and documents specified by the Authority, including their type and quantity. 2. The Authority must decide a complete application within 15 days; otherwise it is deemed refused. 3. The Authority must notify the applicant of its approval.
Interpretation and application must be checked against the official Arabic text and the current version.