Article 74 of the Saudi GCC Unified Customs Law
المادة 74 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثالث: المستودعات
Warehouses are established inside or outside the customs area by decision of the Minister or the competent body, and the Director General sets the governing rules and conditions.
Official text (Arabic)
This article has not been amended since the law was issued.
تنشأ مستودعات داخل الدائرة الجمركية أو خارجها بقرار من الوزير أو الجهة المختصة ، ويضع المدير العام القواعد والشروط المنظمة لذلك.
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 74 explained in plain English
This article begins the provisions on customs warehouses. Under the Law's definitions, a warehouse is the place or building in which goods are deposited under the Administration's supervision in a status suspended from customs duties.
Provisions on establishment:
- Location: warehouses may be established inside or outside the customs area, so they need not be at the port or crossing point itself.
- Instrument of establishment: a decision of the Minister or the competent body.
- Regulation: the Director General sets the rules and conditions governing this, which the article does not state.
A warehouse differs from a store, which Article 2 defines as the place prepared for temporarily storing goods pending their release under one of the customs regimes. A warehouse is tied to suspension of duties, meaning that duties are not paid on goods in it for as long as they are deposited.
Article 75 explains that goods may be deposited in these warehouses without paying duties under the Director General's rules. Anyone wishing to establish or operate a customs warehouse should consult a lawyer specializing in customs and commercial cases to learn the requirements.
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 74 of the Saudi GCC Unified Customs Law
Can a customs warehouse be established outside the port?
Yes. Warehouses are established inside or outside the customs area by decision of the Minister or the competent body.
Who sets the conditions for customs warehouses?
The Director General sets the rules and conditions governing this.
More articles on Suspended Customs Regimes and Transit
- Article 67
Goods may be brought in and moved to another place within the State without paying customs duties, provided a cash deposit or bank guarantee equal to those duties is given under the Director General's instructions.
يجوز إدخال البضائع ونقلها إلى أي مكان آخر داخل الدولة دون تأدية الضرائب "الرسوم" الجمركية، بشرط تقديم كفالة نقدية أو ضمان مصرفي يعادل ما يترتب عليها من ضرائب "ر
- Article 68
Cash deposits, bank guarantees and undertakings given to Customs are released on the basis of discharge certificates, under the conditions set by the Director General.
يفرج عن الكفالات النقدية والضمانات المصرفية والتعهدات استنادا إلى شهادات الإبراء وفق الشروط التي يحددها المدير العام.
- Article 69
Transit of goods across the territory of the GCC states is permitted under the laws and international agreements in force, subject to Article 67 and the GCC Unified Economic Agreement.
مع مراعاة المادة (67) من هذا النظام "القانون" وأحكام الاتفاقية الاقتصادية الموحدة لدول المجلس، يسمح بعبور البضائع (ترانزيت) لأراضي دول المجلس وفق أحكام الأنظمة
- Article 70
Transit operations are permitted only at customs departments licensed for them.
لا يسمح بإجراء عمليات العبور (الترانزيت) إلا في الدوائر الجمركية المرخص لها بذلك.
- Article 71
Transit is carried on the designated routes by various means of transport, at the carrier's responsibility under the Director General's instructions, and the routes and conditions of transport are set by decision of the Minister or the competent authority.
مع مراعاة أحكام الاتفاقيات الإقليمية والدولية النافذة ، يتم نقل البضائع بالعبور (ترانزيت) على الطرق المعينة، وبمختلف وسائط النقل وعلى مسؤولية الناقل وفق التعليم
- Article 72Amended by M/124
When goods are transferred from one customs department to another, interested parties may be exempted from submitting a detailed customs declaration at the entry center, and the transfer is made under the documents and conditions set by the Director General.
يجوز في حالة النقل من دائرة جمركية إلى أخرى إعفاء أصحاب العلاقة من تقديم بيان جمركي تفصيلي في مركز الدخول، وتتم الإحالة وفق المستندات والشروط التي يحددها المدير
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.