Article 90 of the Saudi GCC Unified Customs Law
المادة 90 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: الإدخال المؤقت
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.
Official text (Arabic)
This article has not been amended since the law was issued.
للمدير العام أن يمنح الإدخال المؤقت لما يلي :
1 - الآليات والمعدات الثقيلة لإنجاز المشاريع أو لإجراء التجارب العملية والعلمية العائدة لتلك المشاريع .
2 - البضائع الأجنبية الواردة بقصد إكمال الصنع .
3 - ما يستورد مؤقتا للملاعب والمسارح والمعارض وما يماثلها .
4 - الآلات والمعدات والأجهزة التي ترد إلى البلاد بقصد إصلاحها.
5 - الأوعية والأغلفة الواردة لملئها .
6 - الحيوانات الداخلة بقصد الرعي .
7 - العينات التجارية بقصد العرض .
8 - الحالات الأخرى التي تستدعي ذلك .
ويعاد تصدير الأصناف المنصوص عليها في هذه المادة أو يتم إيداعها في المنطقة الحرة أو الدوائر الجمركية أو المستودعات خلال فترة الإدخال المؤقت 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 90 explained in plain English
This article specifies the cases in which the Director General may grant temporary admission, that is, admitting goods without collecting customs duties:
- Heavy machinery and equipment for completing projects or for carrying out practical and scientific tests relating to those projects.
- Foreign goods arriving to complete manufacture.
- Items imported temporarily for stadiums, theaters and exhibitions and the like.
- Machines, equipment and devices arriving in the country for repair.
- Containers and wrappers arriving to be filled.
- Animals entering for grazing.
- Commercial samples for display.
- Other cases that call for it, so the list is not exhaustive.
Nature of the provision: "the Director General may grant", so temporary admission is a discretionary power, not an automatic right.
Obligation after admission: these items must be re-exported, or deposited in the free zone, customs departments or warehouses, within the temporary admission period set by the Implementing Regulations. The article does not state the length of this period.
Article 89 states the principle of temporary admission without duties under the Regulations' conditions. For cars, Article 91 refers to observing the Unified Economic Agreement and the international agreements on their temporary admission. Anyone concerned about exceeding the temporary admission period should consult a lawyer specializing in customs and commercial cases.
Practical example
A company is organizing a medical equipment exhibition in Jeddah and imports devices for display only. The Director General may grant it temporary admission, and it must re-export the devices or deposit them in a free zone or warehouse within the period 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 90 of the Saudi GCC Unified Customs Law
What goods may be admitted temporarily?
They include heavy machinery and equipment for projects, goods to complete manufacture, items imported for exhibitions, stadiums and theaters, machines arriving for repair, commercial samples, and other cases that call for it.
What must be done when temporary admission ends?
The items must be re-exported or deposited in the free zone, customs departments or warehouses within the period set by the Implementing Regulations.
Is temporary admission an automatic right?
No. The text says "the Director General may grant", so it is a discretionary power.
More articles on Temporary Admission and Re-Export
- Article 89
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.
مع مراعاة الأحكام الواردة في هذا الفصل والاتفاقية الاقتصادية الموحدة لدول المجلس ، والاتفاقيات الدولية الأخرى النافذة ، يسمح بدخول البضائع إدخالا مؤقتا دون استي
- 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.