Article 105 of the Saudi GCC Unified Customs Law
المادة 105 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السادس: البضائع المعادة
Returned national goods, and returned foreign goods within one year of their re-export, are exempt, and only the increase is charged duties on goods temporarily exported for repair or completion of manufacture.
Official text (Arabic)
This article has not been amended since the law was issued.
تعفى من الضرائب "الرسوم" الجمركية ما يلي :
1 - البضائع ذات المنشأ الوطني المعادة التي سبق تصديرها .
2 - البضائع الأجنبية المعادة إلى البلاد، والتي ثبت أنه سبق إعادة تصديرها إلى الخارج إذا أعيدت خلال سنة واحدة من تاريخ إعادة تصديرها .
3 - البضائع التي صدرت مؤقتا لإكمال صنعها أو إصلاحها تستوفى الضرائب "الرسوم " الجمركية على الزيادة التي طرأت نتيجة لإكمال صنعها أو إصلاحها وفقا لقرار يتخذه المدير العام.
ويحدد الوزير أو الجهة المختصة بقرار الشروط الواجب توافرها للاستفادة من أحكام هذه المادة .
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 105 explained in plain English
This article deals with returned goods coming back into the country, and sets three rules for them:
- Returned goods of national origin that were previously exported: exempt from customs duties.
- Returned foreign goods that are proven to have been previously re-exported abroad: exempt, provided they are returned within one year of the date of their re-export.
- Goods temporarily exported for completion of manufacture or repair: duties are collected on the increase that resulted from the completion of manufacture or repair, under a decision taken by the Director General.
General conditions: the Minister or the competent authority determines by decision the conditions that must be met to benefit from this article. The article does not state these conditions.
Important notes:
- In item (2), the earlier re-export must be proven, and exceeding the one-year period takes the goods outside the exemption in that item.
- In item (3), duties are not imposed on the full value of the goods, but only on the increase resulting from the repair or manufacture.
Article 106 provides that the exemption provisions apply whether goods are imported directly or indirectly or purchased from warehouses or free zones, and that the Director General decides disputes on whether goods are subject to duties or exempt. Anyone returning goods would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
A factory in Dammam sent a machine abroad for temporary repair, and it returned after parts were replaced. Duties are not paid on the value of the whole machine, but on the increase that resulted from the repair, under a decision of 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 105 of the Saudi GCC Unified Customs Law
Are Saudi goods returned from abroad subject to customs?
Returned goods of national origin that were previously exported are exempt, under the conditions set by the Minister or the competent authority.
How long is the exemption for returned foreign goods?
They are exempt if returned within one year of the date of their re-export, with that being proven.
How is customs calculated on goods repaired abroad?
Duties are collected on the increase that resulted from the repair or completion of manufacture, under a decision of the Director General.
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.