| 1. Exemption of text for machineries, equionebts, and tools wich include |
| related items for user in the industries and commercial actives or and |
| other businesses. |
| 2. Exemption ot taxes for products vrought into the Free Zone for use in the |
| industries and commercial activeities or any other businesses which will |
| result in the benefits towards national economy. |
| 3. Exemption ot taxes for products coming out of other Free Zone areas. |
| 4. Exemption ot taxes for any export-oriented products coming out of the |
| Free Zone area. |
| 5. Exemption of Value Added Tax (VAT) of imports destined for the Free |
| Zone area. |
| 6. Products within the kingdom destined for the Free Zone area, which |
| normally pay ex[ort taxes or are exepted from export taxes, will pay VAT |
| rates of Zero percent. |
| 7. Exemption of excies taxes for and imports and products manafactured |
| within the Free Zone area. |
| 8. Alcoholic beverages, which normally require stamp labelling and fees paying |
| under existing laws, will be exempted from paying taxes if imports or |
| manufactured within the Free Zone area. |
| 9. Local products and raw materials destined for the Free Zone area for the |
| purpose of producing, mixing, assembling, packaging or any other relatesd |
| activities aimed at exports will be free from stamp and duty as well as |
| standard and quality control. |
| 10. Export products which normally receive tax returns or are exempted will |
| acquire the same benefits when they are in the Free Zonearea. |
| 11. Products coming out of the Free Zone area for use in the kingdom or |
| stocked in product depots or distributed to the importer under Customs |
| Law (9th edition) 1939, will be viewed as inports brought into the |
| kingdom. |
| 12. Products that do not normally receive tax returns and are not exempted |
| when entering the Free Zone area for producing, assembling, packaging, |
| or any other relate activities, those products will not have to base their |
| pricing in the calculation of taxes. |
| 13. Any products coming out of the Free Zone area for consuming or any |
| aimilar use will be viewed as products being taken or sold domestically |
| unless those produces cannot be used and are meant for disposal. |
