It is the period during which the exemption decision begins to be implemented by the Zakat, Tax and Customs Authority, with clarification of the following regarding the exemption period:In case of existing factories: They can submit an exemption request for a later period not exceeding one year, or an earlier period not exceeding one year from the date of submitting the request.In the event that the factories have obtained a new industrial license: The exemption period will be one subsequent year starting from the date of issuance of the industrial license.The importance of ensuring that the exemption period matches the date of the customs declaration for the items to be exempted, or precedes it.