Article 104 of the Saudi GCC Unified Customs Law
المادة 104 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: مستلزمات الجمعيلت الخيرية
Charities' supplies are exempt from customs duties under the controls and conditions set by the Implementing Regulations.
Official text (Arabic)
This article has not been amended since the law was issued.
تعفى مستلزمات الجمعيات الخيرية من الضرائب "الرسوم " الجمركية وفق الضوابط والشروط 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 104 explained in plain English
This article provides an exemption for charitable associations from customs duties on their supplies.
Elements of the rule:
- The beneficiary: charitable associations.
- The subject: their supplies, meaning what they need to carry out their activity.
- The conditions: in accordance with the controls and conditions set by the Implementing Regulations.
The article does not specify what counts as "supplies", which associations benefit, or the procedures for requesting the exemption; it leaves all of that to the Implementing Regulations. It is therefore not enough for a body to be charitable in its activity to benefit automatically; the specified controls must be met.
The text limits the exemption to "supplies", so what matters is that the goods are among the association's supplies as the Implementing Regulations specify.
Article 103 exempts used personal effects and household items brought by citizens residing abroad and by foreigners arriving to reside for the first time, under conditions set by the Director General, and personal effects and non-commercial gifts carried by travelers under conditions set by the Implementing Regulations. Article 105 exempts returned national goods and returned foreign goods within one year of their re-export, and goods temporarily exported for completion of manufacture or repair, with duties collected on the increase. Associations that need to benefit from this exemption would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
A charitable association in Medina imports wheelchairs to distribute to those in need. It may request an exemption of these supplies from customs duties in accordance with the controls and conditions set by the Implementing Regulations.
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 104 of the Saudi GCC Unified Customs Law
Are charitable associations exempt from customs?
The supplies of charitable associations are exempt from customs duties in accordance with the controls and conditions set by the Implementing Regulations.
What are the conditions for exempting charitable associations?
The Implementing Regulations set them; the article does not state them.
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 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
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.