Article 101 of the Saudi GCC Unified Customs Law
المادة 101 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثاني: الإعفاءات الدبلوماسية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
يبدأ حق الإعفاء بالنسبة للأشخاص المستفيدين منه بموجب المادة (99) من هذا النظام "القانون " اعتبارا من تاريخ مباشرتهم العمل في مقار عملهم الرسمي بالبلاد .
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 101 explained in plain English
This article sets the date the diplomatic exemption right begins.
Beneficiaries: the persons benefiting from the exemption under Article 99, which exempts from customs duties, on condition of reciprocity, what arrives for diplomatic and consular bodies, international organizations and heads and members of the diplomatic and consular corps accredited to the State, under the international agreements, laws and decisions in force.
Start of the right: from the date they start work at their official place of work in the country, not from the date the appointment decision is issued or the date of arrival in the country.
Practical effect: on the text, what arrives for the beneficiary before he starts work does not fall within the scope of this right, because the right has not yet begun. An incoming diplomat should therefore take care over the timing of shipping his luggage and goods.
This relates to Article 100, which restricts disposing of goods exempted under Article 99: they may not be disposed of in a way that departs from the purpose of the exemption except after informing the Administration and paying duties, and duties are not due if disposal takes place three years after clearance on condition of reciprocity. Anyone who needs to apply these provisions to a particular case should consult a lawyer specializing in international matters.
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 101 of the Saudi GCC Unified Customs Law
When does a diplomat's customs exemption begin?
From the date he starts work at his official place of work in the country.
Who does this provision cover?
The persons benefiting from the exemption under Article 99 of the Law.
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 100
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.
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 وتأدي
- 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.