Article 103 of the Saudi GCC Unified Customs Law
المادة 103 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الرابع: الأمتعة الشخصية والأدوات المنزلية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - تعفى من الضرائب "الرسوم " الجمركية الأمتعة الشخصية والأدوات المنزلية المستعملة التي يجلبها المواطنون المقيمون في الخارج والأجانب القادمون للإقامة في البلاد لأول مرة، ويخضع هذا الإعفاء للشروط والضوابط التي يحددها المدير العام.
ب - تعفى من الضرائب " الرسوم " الجمركية الأمتعة الشخصية والهدايا التي بحوزة المسافرين على ألا تكون ذات صفة تجارية، وأن تكون وفقا للشروط والضوابط التي تحددها اللائحة التنفيذية .
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 103 explained in plain English
This article states two exemptions for individuals from customs duties:
(a) Used personal luggage and household items:
- Beneficiaries: citizens residing abroad, and foreigners coming to reside in the country for the first time.
- Subject: personal luggage and household items that are used; new ones do not fall within the paragraph's text.
- Conditions: the exemption is subject to the conditions and controls set by the Director General.
(b) Travelers' luggage and gifts:
- Subject: personal luggage and gifts carried by travelers.
- First condition: that they not be of a commercial nature.
- Second condition: that they be in accordance with the conditions and controls set by the Implementing Regulations.
The article sets no maximum quantities or values for the exemption; these details it leaves to the Director General and the Regulations. The decisive criterion in paragraph (b) is the absence of a commercial nature, so quantities that suggest trading do not fall within the exemption.
Article 102 exempts imports of the armed forces and security by decision of the Council of Ministers or the authorized body. Article 104 exempts the supplies of charitable societies under the Regulations' controls. Anyone whose luggage has been held or who has been charged duties on it should consult a lawyer specializing in customs and commercial cases.
Practical example
A Saudi citizen who lived abroad for years decided to return permanently with his used household furniture. His used personal luggage and household items are exempt from duties under the conditions and controls set by the Director General.
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 103 of the Saudi GCC Unified Customs Law
Is used furniture of someone returning from abroad exempt from customs?
Used personal luggage and household items brought in by citizens residing abroad are exempt, under the Director General's conditions.
Are gifts that a traveler carries subject to customs?
Personal luggage and gifts carried by travelers are exempt provided they are not of a commercial nature and are in accordance with the Implementing Regulations' conditions.
Can a foreigner benefit from the exemption?
Foreigners coming to reside in the country for the first time benefit from the exemption for used personal luggage and household items.
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 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 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.