With the exception of cars, the used personal effects and household furniture brought by Jordanians coming for permanent residence in the Kingdom shall be exempted from duties and taxes.

Quantities and kinds of exempted materials and the conditions required to take advantage of the provisions of this Article shall be determined by the Department.

The following shall be exempted from customs duties and other fees and taxes:

A- Goods returned to the Kingdom and whose origin has been proved to be local and been previously exported from the Kingdom in case of their return to the Kingdom within three years from the date of their exportation.

B- Motor vehicles returned to the Kingdom provided that their customs duties and other fees and taxes were paid, and that they are registed in the Kingdom and returned at any time.

C- As for goods exported temporarily for completion of their manufacture or for repair, customs duties and other fees and taxes in respect thereof shall be paid on the basis of increment arising from the completion of their manufacture or repair in accordance with a decision taken by the Minister upon recommendation from the Director.

D- The Minister may exclude some goods, which are difficult to distinguish, from the provisions of this Article and subject them wholly for duties when re- imported after the completion of manufacture or repair.

E- The Minister shall determine by directives the terms to be fulfilled to benefit from the provisions of this Article.

The following articles shall be exempted from customs duties and other fees and taxes under the conditions determined by the Director:-

A- Samples which have no commercial value.

B- Samples which can be benefited from and whose value shall be determined by directives from the Minister.

C- Supplies, fuels, lubricating oils and spare parts needed by ships and aircrafts and also items needed by their crew and passengers in their trips abroad within the limits of reciprocity.

D- Calendars designed for advertising.

E- Decorations and sport and scientific prizes of no commercial characteristic.

F- Personal gifts brought by the passengers on condition that they must have no commercial characteristic in accordance with directives issued by the Minister upon recommendation from the Director.

G. All educational and medical materials, supporting aids, instruments, machinery and thei parts, in addition to means of transportation required for schools, establishments and programmes belonging to handicapped and productive projects, either individual or collective, possessed and administered by handicapped, as well as means of transport especially designed for the use of handicapped upon recommendation from Ministry of Social Development and under the terms agreed upon by the Customs Department and the above-mentioned Ministry.

H- The grants,donations and gifts received by Mosques, Churches and Monasteries for their private use.

I- The imports of the Civil Consumer Corporation (Civil Servants shop ) subject to the kinds,quantities and values determined by the Council of Ministers upon the recommendation of the Minister in case of no counterpart among Jordanian Industries determined by the Council of Ministers upon recommendation from the Minister and the Minister of Trade and Industry and not withstanding any other Law that prescribes otherwise.