What is the extent of the legality of the right to customs exemption, and is it permissible to purchase a car with it, or gift it to others, or sell the exemption?

Customs imposed on goods entering the country fall into two categories:

First category: On goods belonging to Muslims: 1. If the customs duties are in exchange for services provided to the goods, then they are permissible, and it is not allowed to evade them. 2. If the customs duties are without any reciprocal services, or in exchange for services that do not commensurate with the customs fee, then they are considered a form of prohibited tax (makhs) and levy, unless the state is compelled to impose them, provided there is no mismanagement in spending the money.

Second category: On goods belonging to non-Muslims: These are permissible. Umar ibn al-Khattab, may Allah be pleased with him, used to collect a tenth (usher) from the trades of non-Muslims.

The State’s Exemption of Some People from Customs: If the customs duties fall under the permissible category (in exchange for services), then there is no objection to the exemption if there is a justified reason for it (such as poverty).

A Person Benefiting from the Exemption: It is permissible if the person is entitled to the exemption, or if the customs duties are prohibited.

Gifting an Exempted Car to Another Person: It is permissible, unless it is a trick to evade customs duties legitimately due from the other person.

Selling a Gifted Exemption: It is prohibited. If the customs duties are prohibited, then the exempted person should grant the benefit for free. If the duties are legitimate, then it is not permissible to resort to trickery to evade them. Selling is permissible if the state permits it.