Article 85 of the Saudi GCC Unified Customs Law
المادة 85 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الرابع: المناطق والأسواق الحرة
Goods leaving free zones for the customs area are treated as foreign goods, even if they include local raw materials or items on which duties were paid before entering the free zones.
Official text (Arabic)
This article has not been amended since the law was issued.
تعامل البضائع الخارجة من المناطق الحرة إلى الدائرة الجمركية معاملة البضائع الأجنبية، حتى ولو اشتملت على مواد أولية محلية أو على أصناف سبق تأدية الضرائب "الرسوم" الجمركية عنها قبل إدخالها إلى المناطق الحرة .
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 85 explained in plain English
This article states an important rule: goods leaving free zones for the customs area are treated as foreign goods.
Even if they include:
- Local raw materials, that is, inputs produced in the State.
- Items on which customs duties were paid before they were brought into the free zone.
What this means in practice: goods leaving a free zone for the customs area are subject to the customs procedures that apply to foreign goods, and it is not considered that some of their components are local or had their duties paid. This accords with the definition of a free zone in Article 2, under which goods entering it are considered outside the customs territory.
Anyone who brings local materials or duty-paid goods into a free zone and then takes them out, or takes out what he made from them, should therefore bear in mind that they will be treated as foreign goods. The article does not address the amount of duties here or how they are calculated.
Article 84 provides that goods are withdrawn from free zones into the country in accordance with the regulations in force and the Director General's instructions. Anyone planning manufacturing inside a free zone should consult a lawyer specializing in customs and commercial cases.
Practical example
A factory inside a free zone uses locally produced plastic to make containers and then wants to sell them in the local market. When the containers leave for the customs area they are treated as foreign goods, although their raw material is local.
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 85 of the Saudi GCC Unified Customs Law
Are goods manufactured in the free zone from local materials treated as local goods?
No. Goods leaving free zones for the customs area are treated as foreign goods even if they include local raw materials.
If I paid duties and then brought the goods into the free zone, how are they treated on leaving?
They are treated as foreign goods even if duties were previously paid on them before they were brought in.
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 78
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.
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 وإخرا
- 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
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.