Article 102 of the Saudi GCC Unified Customs Law
المادة 102 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثالث: الإعفاءات العسكرية
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.
Official text after amendments (Arabic)
Compiled from the original text and every officially published amendment; the amendments are shown in full below for comparison.
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 مادة أخرى بقرار من مجلس الوزراء أو من الجهة المخولة بذلك في كل دولة.
ب- مستوردات الجمارك ذات الطابع الأمني بقرار من مجلس الوزراء أو من الجهة المخولة بذلك في كل دولة.
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 102 explained in plain English
This article states the military and security exemptions from customs duties. It was amended by Royal Decree No. (M/124) dated 9/7/1445 AH, and the explanation here is of the text in force.
(a) Imports of the armed forces and internal security forces in all their sectors, including:
- Ammunition and weapons.
- Equipment.
- Military means of transport and their parts.
- And any other material.
(b) Security-related imports of Customs.
Condition for the exemption in both cases: that a decision of the Council of Ministers or of the body authorized in each State is issued for it. The exemption is not automatic merely because the importing body is military or security; it depends on the issuing of the decision.
The phrase "any other material" in paragraph (a) makes the scope of what can be exempted from the imports of these sectors wide, but it remains tied to the decision mentioned. The article does not specify procedures for requesting the exemption.
Article 103 deals with other exemptions concerning used personal luggage and household items brought in by citizens residing abroad and foreigners arriving to reside for the first time, and non-commercial luggage and gifts carried by travelers. Suppliers contracting with these bodies should consult a lawyer specializing in customs and commercial cases.
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 102 of the Saudi GCC Unified Customs Law
Are army imports exempt from customs?
Imports of the armed forces and internal security forces are exempt by decision of the Council of Ministers or the body authorized in each State.
Is the military exemption automatic?
No. A decision of the Council of Ministers or the authorized body is required.
Has this article been amended?
Yes, by Royal Decree No. (M/124) dated 9/7/1445 AH.
Amendment history
Royal Decree No. M/124 — 9/7/1445 AH
Official amendment text (Arabic)
- عُدلت هذه المادة وذلك بموجب المرسوم الملكي رقم (م/124) وتاريخ 1445/7/9هـ، لتصبح بالنص الآتي:
المادة (102): "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 مادة أخرى بقرار من مجلس الوزراء أو من الجهة المخولة بذلك في كل دولة.
ب- مستوردات الجمارك ذات الطابع الأمني بقرار من مجلس الوزراء أو من الجهة المخولة بذلك في كل دولة".
Original text before the amendments (Arabic)
يعفى من الضرائب " الرسوم " الجمركية ما يستورد للقوات المسلحة وقوى الأمن الداخلي بجميع قطاعاتها من ذخائر وأسلحة وتجهيزات ووسائط نقل عسكرية وقطعها، وأي مادة أخرى بقرار من مجلس الوزراء أو من الجهة المخولة بذلك في كل دولة .
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 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 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.