Article 78 of the Saudi GCC Unified Customs Law
المادة 78 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الرابع: المناطق والأسواق الحرة
All foreign goods may be brought into free zones and markets and taken out of them abroad without duties, subject to Articles 79 and 80, and there is no limit on how long they stay.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - مع مراعاة أحكام المادتين (79 و 80) من هذا النظام "القانون" يمكن إدخال جميع البضائع الأجنبية من أي نوع كانت، وأيا كان منشؤها إلى المناطق والأسواق الحرة وإخراجها منها إلى خارج البلاد أو إلى مناطق وأسواق حرة أخرى، دون أن تخضع للضرائب والرسوم الجمركية.
ب - يجوز إدخال البضائع الأجنبية المعاد تصديرها من داخل البلاد إلى المناطق والأسواق الحرة على أن تخضع لقيود التصدير والإجراءات الجمركية المتبعة في حالة إعادة التصدير .
ج - لا تخضع البضائع الموجودة في المناطق والأسواق الحرة لأي قيد من حيث مدة بقائها فيها.
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 78 explained in plain English
This article sets out the customs treatment of goods in free zones and markets in three paragraphs:
(a) Entry and exit without duties: all foreign goods of any kind and of any origin may be brought into free zones and markets, and taken out of them abroad or to other free zones and markets, without being subject to customs duties. This is subject to Articles 79 and 80. For example, Article 79 provides that goods listed in the manifest as imports may not be moved or brought into free zones and markets except with the Director General's approval and within his conditions.
(b) Goods re-exported from inside the country: foreign goods being re-exported from inside the country may be brought into free zones and markets, provided they are subject to the export restrictions and customs procedures followed for re-export.
(c) No limit on time: goods in free zones and markets are not subject to any restriction as to the period they stay there.
Note that the exemption relates to entry and to exit abroad or to other free zones; this article does not address the rule for taking goods out into the State. Anyone dealing in goods inside free zones should consult a lawyer specializing in customs and commercial cases.
Practical example
A trading company imports devices from Asia and stores them in a free zone to resell to African countries. The goods are not subject to customs duties when brought in or taken out abroad, and there is no limit on how long they stay in the zone.
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 78 of the Saudi GCC Unified Customs Law
Are customs duties paid on goods entering a free zone?
No. Foreign goods may be brought in and taken out abroad or to other free zones without duties, subject to Articles 79 and 80.
How long may goods stay in a free zone?
Goods in free zones and markets are not subject to any restriction as to how long they stay.
Can goods from inside the country be brought into the free zone?
Foreign goods being re-exported from inside the country may be brought in, provided they are subject to export restrictions and re-export procedures.
Articles this article refers to
- Article 79
Goods listed in the manifest as imports may not be moved or brought into free zones and markets except with the Director General's approval and within the conditions and controls he sets.
البضائع المدرجة في بيان الحمولة "المنافست" برسم الوارد لا يجوز نقلها أو إدخالها إلى المناطق والأسواق الحرة إلا بموافقة المدير العام وضمن الشروط والضوابط التي يق
- Article 80
The article prohibits seven kinds of goods from entering free zones and markets, including flammable and radioactive goods, weapons, narcotics, counterfeit goods and goods prohibited from entering the country.
يحظر دخول البضائع التالية إلى المناطق والأسواق الحرة : 1 - البضائع القابلة للاشتعال، عدا المحروقات اللازمة للتشغيل التي تسمح بها الجهة المشرفة على المناطق والأس
More articles on Free Zones and Free Markets
- Article 3
The article provides that the customs law applies to lands under the state's sovereignty and its territorial waters, and allows free zones to be established to which the customs provisions do not apply in whole or in part.
تسري أحكام هذا النظام "القانون" على الأراضي الخاضعة لسيادة الدولة ومياهها الإقليمية، ويجوز أن تنشأ في هذه الأراضي مناطق حرة لا تسري عليها الأحكام الجمركية كليا
- Article 15
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.
تخضع البضائع الخارجة من المناطق والأسواق الحرة إلى الأسواق المحلية للتعرفة الجمركية النافذة في تاريخ خروجها.
- Article 77
Free zones and markets are established by each State's legal instrument, and their customs rules, conditions and procedures are set by decision of the Minister or the competent body.
تنشأ المناطق والأسواق الحرة بالأداة القانونية لكل دولة، وتحدد القواعد والشروط والإجراءات الجمركية الخاصة بها بقرار من الوزير أو الجهة المختصة.
- Article 79
Goods listed in the manifest as imports may not be moved or brought into free zones and markets except with the Director General's approval and within the conditions and controls he sets.
البضائع المدرجة في بيان الحمولة "المنافست" برسم الوارد لا يجوز نقلها أو إدخالها إلى المناطق والأسواق الحرة إلا بموافقة المدير العام وضمن الشروط والضوابط التي يق
- Article 80
The article prohibits seven kinds of goods from entering free zones and markets, including flammable and radioactive goods, weapons, narcotics, counterfeit goods and goods prohibited from entering the country.
يحظر دخول البضائع التالية إلى المناطق والأسواق الحرة : 1 - البضائع القابلة للاشتعال، عدا المحروقات اللازمة للتشغيل التي تسمح بها الجهة المشرفة على المناطق والأس
- Article 81
The customs department may inspect free zones and markets for goods prohibited from entering, and audit documents and examine goods when smuggling is suspected.
للدائرة الجمركية القيام بأعمال التفتيش في المناطق والأسواق الحرة عن البضائع الممنوع دخولها إليها ،كما يجوز لها تدقيق المستندات والكشف على البضائع لدى الاشتباه ب
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.