Article 89 of the Saudi GCC Unified Customs Law
المادة 89 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: الإدخال المؤقت
Goods may be admitted temporarily without paying customs duties under the conditions of the Implementing Regulations, subject to the Unified Economic Agreement and other international agreements in force.
Official text (Arabic)
This article has not been amended since the law was issued.
مع مراعاة الأحكام الواردة في هذا الفصل والاتفاقية الاقتصادية الموحدة لدول المجلس ، والاتفاقيات الدولية الأخرى النافذة ، يسمح بدخول البضائع إدخالا مؤقتا دون استيفاء الضرائب"الرسوم" الجمركية عليها وفق الشروط التي تحددها اللائحة التنفيذية .
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 89 explained in plain English
This article states the principle of temporary admission: goods are allowed to enter the State without paying customs duties on them, because they will not remain in it permanently.
The governing framework:
- The provisions of this chapter of the Law.
- The Unified Economic Agreement of the Council States.
- The other international agreements in force.
- The conditions set by the Implementing Regulations; the article does not state these conditions.
The article sets the general rule, while the specific cases are set out in Article 90, which allows the Director General to grant temporary admission to several categories, including heavy machinery and equipment for completing projects or testing them, foreign goods arriving to complete manufacture, items imported temporarily for stadiums, theaters and exhibitions, machines arriving for repair, containers arriving to be filled, animals entering for grazing, commercial samples for display, and other cases that call for it. Article 90 requires these items to be re-exported or deposited in the free zone, customs departments or warehouses within the temporary admission period set by the Implementing Regulations.
Anyone who needs to bring in equipment or goods temporarily should consult a lawyer specializing in customs and commercial cases to confirm the conditions.
Practical example
A foreign contracting company is carrying out a project in Riyadh and needs to bring in heavy cranes for the duration of the project. It can apply for temporary admission without paying customs duties, under the conditions set by the Implementing Regulations.
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 89 of the Saudi GCC Unified Customs Law
What is temporary admission?
Allowing goods to enter the State without paying customs duties on them, under the conditions set by the Implementing Regulations.
Who sets the conditions for temporary admission?
The Implementing Regulations, subject to the provisions of the chapter, the Unified Economic Agreement and the international agreements in force.
More articles on Temporary Admission and Re-Export
- Article 90
The Director General may grant temporary admission in eight categories, including project equipment, goods to complete manufacture, exhibitions, repair and samples, with re-export or deposit within the set period.
للمدير العام أن يمنح الإدخال المؤقت لما يلي : 1 - الآليات والمعدات الثقيلة لإنجاز المشاريع أو لإجراء التجارب العملية والعلمية العائدة لتلك المشاريع . 2 - البضائ
- Article 91
The temporary admission of cars is subject to the Unified Economic Agreement of the Council States and the international agreements in force, under the instructions of the Implementing Regulations.
تراعى أحكام الاتفاقية الاقتصادية الموحدة لدول المجلس والاتفاقيات الدولية الأخرى النافذة الخاصة بالإدخال المؤقت للسيارات وفق التعليمات التي تصدرها اللائحة التنفي
- Article 92
It is prohibited to use, allocate or dispose of items cleared by temporary admission for purposes other than those for which they were imported and declared in the statements.
لا يجوز استعمال المواد والأصناف التي تم فسحها بالإدخال المؤقت أو تخصيصها أو التصرف بها في غير الأغراض والغايات التي استوردت من أجلها وصرح عنها في البيانات المقد
- Article 93
Any shortfall that appears when goods cleared by temporary admission are taken out is subject to the customs duties due on them at the time of their admission.
كل نقص يظهر عند إخراج البضائع التي فسحت بالإدخال المؤقت يخضع للضرائب "الرسوم" الجمركية المستحقة عليها وقت إدخالها .
- Article 94
The article refers to the Implementing Regulations to set the conditions for the practical application of temporary admission and the guarantees to be provided.
تحدد اللائحة التنفيذية شروط التطبيق العملي لوضع الإدخال المؤقت والضمانات الواجب تقديمها .
- Article 95
Goods entering the country on which customs duties have not been paid may be re-exported abroad or to the free zone, under the procedures and guarantees set by the Implementing Regulations.
يجوز إعادة تصدير البضائع الداخلة إلى البلاد التي لم تستوف عنها الضرائب (الرسوم ) الجمركية إلى الخارج أو إلى المنطقة الحرة وفق الإجراءات والضمانات التي تحددها ال
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.