Article 15 of the Saudi GCC Unified Customs Law
المادة 15 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني: أحكام تطبيق التعرفة الجمركية
Article 15 subjects goods leaving free zones and free markets for local markets to the customs tariff in force on the date of their exit.
Official text (Arabic)
This article has not been amended since the law was issued.
تخضع البضائع الخارجة من المناطق والأسواق الحرة إلى الأسواق المحلية للتعرفة الجمركية النافذة في تاريخ خروجها.
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 15 explained in plain English
This article specifies the tariff that applies to goods leaving free zones and free markets for local markets, which is the tariff in force on the date of their exit.
To understand this, refer to the definitions in Article 2:
- Free zone: a part of the State's territory in which commercial or industrial activities are carried out under their own regulations, where goods entering it are considered outside the customs area and are not subject to the usual customs procedures.
- Free market: a licensed building or place in which goods are deposited in a status suspending customs duties for display and sale.
While goods are inside a free zone or free market they have a special status; when they leave for the local markets, the tariff in force on the day of their exit applies to them, not the day they entered the free zone or market.
Note that the rule is limited to exit to local markets; the article does not address goods leaving to outside the State.
This criterion differs from that of Article 14, which applies to goods stored in a warehouse when the storage period expires the tariff in force on the date the customs declaration is registered. It also differs from Article 16, which concerns smuggled goods.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer specializing in customs and commercial matters.
Practical example
A company brought goods into a free zone, and a year later decided to sell them in the local market in Riyadh. Under this article the customs tariff in force on the date they leave the free zone applies to them.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
How we write and review contentCommercial & Corporate Law lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
Commercial & Corporate Law lawyers
Lawyers who handle this kind of case
Ibrahim Al Salem Law Firm
Active contributor
Dr. Ali Al-Rubaie Law Office and Ittihad Al-Asr Legal Company
Frequently asked questions about Article 15 of the Saudi GCC Unified Customs Law
What duties apply to goods leaving a free zone?
The customs tariff in force on the date of their exit to the local markets.
Does the date the goods entered the free zone matter?
No. The text makes the date of their exit to the local markets decisive.
More articles on Customs Tariff and Duties
- Article 9
The article subjects goods entering the state to customs taxes under the unified customs tariff and to the prescribed fees, except what is exempted by the Law, the Unified Economic Agreement or an international agreement within the Council's framework.
تخضع البضائع التي تدخل إلى الدولة للضرائب "الرسوم" الجمركية بموجب التعرفة الجمركية الموحدة وللرسوم المقررة إلا ما استثني بموجب أحكام هذا النظام "القانون"، أو بم
- Article 10
The article provides that a customs tariff tax category is either a percentage of the value of the goods or a specific amount per unit, and the two may be combined for a single type of goods.
تكون فئة ضريبة التعرفة الجمركية إما مئوية (نسبة مئوية من قيمة البضاعة) أو نوعية (مبلغا على كل وحدة من البضاعة)، ويجوز أن تكون هذه الضريبة مئوية ونوعية معا للنوع
- Article 11
The article provides that customs taxes are imposed, amended and abolished by the legal instrument in force in each member state, taking into account the decisions of the Council states and the international agreements in force.
تفرض الضرائب "الرسوم" الجمركية، وتعدل وتلغى بالأداة القانونية المعمول بها في كل دولة من الدول الأعضاء مع الأخذ بالاعتبار القرارات التي تصدر عن دول المجلس في هذا
- Article 12
The article provides that decisions on amending a customs tax category set the date on which they begin to apply.
تحدد القرارات المتعلقة بتعديل فئة الضريبة "الرسوم" الجمركية التاريخ الذي يبدأ تطبيقها فيه.
- Article 13
The article subjects imported goods to the customs tax in force on the date the customs declaration is registered at the customs departments, unless the decisions amending the tariff provide otherwise.
تخضع البضائع المستوردة للضريبة "الرسوم" الجمركية النافذة في تاريخ تسجيل البيان الجمركي في الدوائر الجمركية، ما لم ينص على خلاف ذلك في صلب القرارات المعدلة للتعر
- Article 14
Article 14 applies the tariff in force on the date the customs declaration is registered to goods stored in a warehouse whose duty must be assessed by operation of law because the storage period has expired.
عند وجوب تصفية الضريبة "الرسوم" الجمركية حكما على البضائع المودعة في المستودع بسبب انتهاء مهلة الإيداع، تطبق عليها نصوص التعرفة النافذة في تاريخ تسجيل البيان ال
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.