Article 75 of the Saudi GCC Unified Customs Law
المادة 75 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثالث: المستودعات
Goods may be deposited in warehouses inside or outside the customs area without paying customs duties, under the rules and conditions set by the Director General.
Official text (Arabic)
This article has not been amended since the law was issued.
يجوز إيداع البضائع في المستودعات داخل الدائرة الجمركية أو خارجها دون تأدية الضرائب "الرسوم" الجمركية عليها وفقا للقواعد والشروط التي يحددها المدير العام.
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 75 explained in plain English
This article states the main advantage of customs warehouses: depositing goods in them without paying customs duties.
Elements of the provision:
- What is permitted: depositing goods in warehouses.
- Location: warehouses inside or outside the customs area.
- Effect: customs duties are not paid on the deposited goods.
- Framework: under the rules and conditions set by the Director General.
Practical benefit: an importer can keep goods in the warehouse without paying their duties immediately, which helps if the importer will re-export them or sell them in installments. The article does not state the deposit period or what happens on withdrawal; these are details governed by the Director General's rules and other provisions of the Law.
The provision is permissive, so not every item of goods has an automatic right to deposit; it is within the rules and conditions set. Article 74 provides for establishing warehouses by decision of the Minister or the competent body. Article 76 gives the Administration the right of supervision and control over warehouses managed by other bodies. Anyone wishing to benefit from deposit should consult a lawyer specializing in customs and commercial cases.
Practical example
A spare-parts trader in Jeddah imported a large quantity that he sells in stages. He can deposit it in a customs warehouse without paying its duties at the time of deposit, under the rules and conditions 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 75 of the Saudi GCC Unified Customs Law
Do I pay customs duties when depositing goods in a warehouse?
Goods may be deposited in warehouses without paying customs duties on them, under the Director General's rules.
Does the article set a period for depositing goods?
No. It refers to the rules and conditions set by the Director General.
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.