Article 92 of the Saudi GCC Unified Customs Law
المادة 92 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: الإدخال المؤقت
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 المقدمة .
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 92 explained in plain English
This article sets the basic restriction on goods cleared by temporary admission: they may be used only for the purpose for which they were admitted.
What is prohibited:
- Using the materials and items for purposes other than theirs.
- Allocating them to another purpose.
- Disposing of them, such as by sale, gift or lease, for other than the prescribed purposes.
The standard: the purposes and objectives for which they were imported and declared in the statements submitted. What the owner of the goods states in the declaration on admission fixes the scope of permitted use.
Reason: temporary admission exempts goods from duties because they will not remain in the country permanently and are for a specific purpose, so if they are used for another purpose the justification for the exemption disappears. This article does not state the penalty for violation, so the other provisions of the Law are consulted.
Article 93 provides that any shortfall appearing when these goods are taken out is subject to the customs duties due on them at the time of their admission. Article 91 also refers the temporary admission of cars to the agreements and instructions. Anyone who needs to change the use of goods admitted temporarily should consult a lawyer specializing in customs and commercial cases before taking any action.
Practical example
A company temporarily admitted a crane for a project in Dammam and then wanted to lease it to another contractor for a different project. This is not permitted, because it is use for other than the purpose for which it was imported and declared in the statement.
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 92 of the Saudi GCC Unified Customs Law
May equipment admitted temporarily be sold?
No. It may not be disposed of for other than the purposes for which it was imported and declared in the statements submitted.
What determines the permitted purpose of goods admitted temporarily?
The purposes and objectives for which they were imported and declared in the statements submitted.
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 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 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.