Article 88 of the Saudi GCC Unified Customs Law
المادة 88 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الرابع: المناطق والأسواق الحرة
Goods coming from free zones and markets into the State or abroad are treated as foreign goods.
Official text (Arabic)
This article has not been amended since the law was issued.
تعامل البضائع الواردة من المناطق والأسواق الحرة إلى داخل الدولة أو خارجها معاملة البضائع الأجنبية.
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 88 explained in plain English
This article provides that goods coming from free zones and markets are treated as foreign goods, whether their destination is:
- inside the State, or
- outside it.
What this means: once goods leave the free zone or market, they are treated as if they were coming from abroad, and it makes no difference that they were stored on the State's territory. This accords with the definition of a free zone in Article 2, under which any goods entering it are considered outside the customs territory. The provision also covers free markets, which by definition are licensed places in which goods are deposited in a duty-suspended status for display and sale.
The article does not detail the procedures or duties to which the goods are subject; it sets the rule of characterization: they are foreign goods. The provisions that govern foreign goods therefore apply according to their destination.
Article 87 provides for the responsibility of the administrations of these zones for goods leaking out of them unlawfully, and keeps the regulations on security, health and suppressing smuggling in force there. Article 89 moves on to the temporary admission of goods without duties under the conditions of the Implementing Regulations. Anyone dealing in free zone goods should consult a lawyer specializing in customs and commercial cases.
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 88 of the Saudi GCC Unified Customs Law
How are goods leaving the free zone treated?
Goods coming from free zones and markets into the State or abroad are treated as foreign goods.
Does the rule differ if the goods go outside the State?
No. The rule covers goods coming from them into the State or abroad.
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.