Article 94 of the Saudi GCC Unified Customs Law
المادة 94 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: الإدخال المؤقت
The article refers to the Implementing Regulations to set the conditions for the practical application of temporary admission and the guarantees to be provided.
Official text (Arabic)
This article has not been amended since the law was issued.
تحدد اللائحة التنفيذية شروط التطبيق العملي لوضع الإدخال المؤقت والضمانات الواجب تقديمها .
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 94 explained in plain English
This article is a referral article to the Implementing Regulations on the subject of temporary admission.
What the Regulations set:
- The conditions for practical application of the temporary admission regime.
- The guarantees to be provided.
The Law set the principle of temporary admission and its basic restrictions, such as the prohibition on using goods for other than their purpose and the liability of any shortfall to duties, and left the practical details to the Regulations. This article does not state the type of guarantees (cash, bank or other) or their amount, so none should be assumed from it.
Practical effect: anyone wishing to admit goods temporarily must refer to the Implementing Regulations to learn the documents, conditions and guarantees required. In this regime the guarantee preserves the Treasury's right if the goods are not returned or are short.
This relates to Article 93, which subjects any shortfall appearing when goods admitted temporarily are taken out to the duties due at the time of their admission. Article 95 moves on to re-exporting goods on which duties have not been paid, abroad or to the free zone. Anyone who needs to know the guarantees required in their case 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 94 of the Saudi GCC Unified Customs Law
Who sets the guarantees for temporary admission?
The Implementing Regulations set them, together with the conditions for practical application.
Does the article specify the type of guarantee required?
No. It refers this to the Implementing Regulations.
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 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 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.