Kuwait Court of Cassation principle number 1280

Enjoyment of exemption from customs duties on goods of national origin under the Unified Economic Agreement between the Gulf Cooperation Council states. Its conditions. The certificate of origin must accompany the goods when they enter the customs precinct. The reason for this accompaniment. Ensuring that the goods satisfy the conditions of exemption before leaving the customs precinct. Failure of the certificate to accompany the goods. Its effect. Absence of entitlement to the exemption and preclusion of recovery of the duty if it is submitted after the goods leave the customs precinct.