Article 100 of the Saudi GCC Unified Customs Law
المادة 100 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثاني: الإعفاءات الدبلوماسية
Diplomatically exempt goods may not be disposed of contrary to the purpose of the exemption except after informing the Administration and paying duties; duties are not due after three years, and cars have special restrictions.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - لا يجوز التصرف في البضائع المعفاة بموجب المادة (99) من هذا النظام "القانون" تصرفا يغاير الهدف الذي أعفيت من أجله أو التنازل عنها إلا بعد إعلام الإدارة وتأدية الضرائب "الرسوم" الجمركية المستحقة.
ب - لا تجب الضرائب "الرسوم " الجمركية إذا تصرف المستفيد فيما أعفي عملا بالمادة (99) من هذا النظام "القانون" بعد ثلاث سنوات من تاريخ الفسح من الدائرة الجمركية بشرط المعاملة بالمثل.
ج - لا يجوز التصرف في السيارة المعفاة قبل مضي ثلاث سنوات على تاريخ إعفائها إلا في الحالات التالية :
1 - انتهاء مهمة العضو الدبلوماسي أو القنصلي المستفيد من الإعفاء في البلاد.
2 - إصابة السيارة بعد إعفائها بحادث يجعلها غير ملائمة لمقتضيات استعمال العضو الدبلوماسي أو القنصلي بناء على توصية مشتركة من إدارة المرور والإدارة .
3 - البيع من عضو دبلوماسي أو قنصلي إلى عضو آخر ويشترط في هذه الحالة أن يكون المتنازل له متمتعا بحق الإعفاء.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 100 explained in plain English
This article sets restrictions on disposing of goods exempted under Article 99, that is, what arrives for diplomatic and consular bodies, international organizations and accredited members of the two corps on condition of reciprocity.
(a) The rule: these goods may not be disposed of in a way that departs from the purpose for which they were exempted, or transferred, except after two things: informing the Administration, and paying the customs duties due.
(b) Passage of three years: duties are not due if the beneficiary disposes of what was exempted after three years from the date of clearance from the customs department, on condition of reciprocity.
(c) Cars: an exempted car may not be disposed of before three years have passed from the date of its exemption except in three cases:
- The mission of the diplomatic or consular member benefiting from the exemption in the country ends.
- After its exemption the car is involved in an accident that makes it unsuitable for the member's use, on a joint recommendation of the Traffic Administration and the Administration.
- Sale from one diplomatic or consular member to another, provided the transferee enjoys the right of exemption.
Note that paragraph (b) counts the three years from the date of clearance, while paragraph (c) counts from the date of exemption. Article 101 sets the start of the right of exemption from the date the beneficiary begins work at his official place of work. Anyone wishing to buy a diplomatic car should consult a lawyer specializing in customs and commercial cases before buying.
Practical example
An accredited diplomat in Riyadh finished his mission two years after his car was exempted, and wanted to sell it. He may do so because the end of the mission is one of the excepted cases. If he wanted to sell other exempted goods to a non-beneficiary before three years from their clearance, he would have to inform the Administration and pay the duties due.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 100 of the Saudi GCC Unified Customs Law
May a diplomat sell his exempted car?
Not before three years have passed from its exemption, except when his mission ends, or after an accident that makes it unsuitable on the recommendation of Traffic and the Administration, or by sale to another member who enjoys the right of exemption.
When do duties lapse on exempted diplomatic goods?
Duties are not due if the beneficiary disposes of them after three years from the date of clearance, on condition of reciprocity.
What is required to dispose of exempted goods before that?
Informing the Administration and paying the customs duties due.
Articles this article refers to
More articles on Customs Exemptions
- Article 98
Goods agreed to be exempt in the Unified Customs Tariff of the Council States are exempt from customs duties.
تعفى من الضرائب "الرسوم" الجمركية بموجب هذا النظام "القانون" البضاعة المتفق على إعفائها في التعرفة الجمركية الموحدة لدول المجلس.
- Article 99
Goods arriving for diplomatic and consular bodies, international organizations and accredited members of the two corps are exempt from customs duties on condition of reciprocity, under the agreements, laws and decisions in force.
يعفى من الضرائب "الرسوم" الجمركية بشرط المعاملة بالمثل ما يرد للهيئات الدبلوماسية والقنصلية والمنظمات الدولية ورؤساء وأعضاء السلكين الدبلوماسي والقنصلي المعتمدي
- Article 101
The right of exemption for beneficiaries under Article 99 begins from the date they start work at their official place of work in the country.
يبدأ حق الإعفاء بالنسبة للأشخاص المستفيدين منه بموجب المادة (99) من هذا النظام "القانون " اعتبارا من تاريخ مباشرتهم العمل في مقار عملهم الرسمي بالبلاد .
- Article 102Amended by M/124
Imports of the armed forces and internal security forces, and security-related imports of Customs, are exempt from customs duties by decision of the Council of Ministers or the authorized body in each State.
يعفى من الضرائب (الرسوم) الجمركية ما يلي: أ- مستوردات القوات المسلحة وقوى الأمن الداخلي بجميع قطاعاتها من ذخائر وأسلحة وتجهيزات ووسائط نقل عسكرية وقطعها وأي ماد
- Article 103
Used personal luggage and household items of citizens residing abroad and foreigners coming to reside for the first time, and travelers' non-commercial luggage and gifts, are exempt under the set conditions.
أ - تعفى من الضرائب "الرسوم " الجمركية الأمتعة الشخصية والأدوات المنزلية المستعملة التي يجلبها المواطنون المقيمون في الخارج والأجانب القادمون للإقامة في البلاد
- Article 104
Charities' supplies are exempt from customs duties under the controls and conditions set by the Implementing Regulations.
تعفى مستلزمات الجمعيات الخيرية من الضرائب "الرسوم " الجمركية وفق الضوابط والشروط التي تحددها اللائحة التنفيذية.
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.