Article 93 of the Saudi GCC Unified Customs Law
المادة 93 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: الإدخال المؤقت
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.
Official text (Arabic)
This article has not been amended since the law was issued.
كل نقص يظهر عند إخراج البضائع التي فسحت بالإدخال المؤقت يخضع للضرائب "الرسوم" الجمركية المستحقة عليها وقت إدخالها .
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 93 explained in plain English
This article deals with shortfalls in goods admitted temporarily when they are taken out.
The rule: any shortfall that appears when goods cleared by temporary admission are taken out is subject to customs duties.
Basis of calculation: the duties due on them at the time of their admission, not at the time they are taken out. If tariff rates changed between the date of admission and the date of exit, the duties on the shortfall are calculated on the basis of what was due at the time of admission.
The logic: goods admitted temporarily were exempted from duties on the assumption that they would leave complete. If only part leaves, the missing part is treated as having remained in the country, so duties are due on it.
The text is general ("any shortfall"), does not distinguish between the causes of the shortfall, and mentions no exceptions. It does not address fines; it provides only that duties are due.
This provision relates to Article 92, which prohibits using or disposing of goods admitted temporarily for other than their purposes. Article 94 refers to the Implementing Regulations to set the conditions for practical application of temporary admission and the guarantees to be provided. Anyone facing a claim for shortfall duties should consult a lawyer specializing in customs and commercial cases.
Practical example
A company temporarily admitted 100 empty containers to fill and re-export them, and on exit there were only 95. The five missing containers are subject to the customs duties due on them at the time of their admission.
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 93 of the Saudi GCC Unified Customs Law
What happens if goods admitted temporarily are short when taken out?
Any shortfall is subject to the customs duties due on them at the time of their admission.
As of what date are shortfall duties calculated?
On the basis of the duties due at the time the goods were admitted.
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 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 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.