Article 10 of the Agreement outlines two specific categories of exemptions from Excise Tax. First, it grants an exemption to diplomatic and consular bodies, international organisations, and their accredited heads and members within any GCC Member State. This exemption is strictly conditional upon the principle of reciprocity. Second, the Article exempts Excise Goods that are carried by travelers entering a Member State. This exemption applies only if the goods are of a non-commercial nature and fully satisfy the terms and conditions that are stipulated within the GCC Common Customs Law.