Article 95 of the Saudi GCC Unified Customs Law
المادة 95 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السادس: إعادة التصدير
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 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 95 explained in plain English
This article regulates re-exporting goods on which customs duties have not been paid.
Elements of the provision:
- Goods covered: goods entering the country on which customs duties have not been paid.
- Destination: abroad, or to the free zone.
- Nature: permissive ("may").
- Framework: under the procedures and guarantees set by the Implementing Regulations.
Practical benefit: someone who brought in goods without paying their duties and then decided not to import them permanently can re-export them or move them to a free zone instead of paying the duties. The article sets no period for this and no type of guarantees, so the Regulations are consulted.
The article is limited to goods on which duties have not been paid, so it does not address the rule for goods on which duties were already paid. Article 96 allows licensing, in some cases, the transfer of goods from one ship to another, or the withdrawal of goods not entered into the customs warehouses from the quays to ships, within the Director General's conditions. Anyone wishing to re-export goods should consult a lawyer specializing in customs and commercial cases.
Practical example
A trader in Jeddah deposited goods in a customs warehouse without paying their duties, and then found a buyer for them in an African country. He may re-export them abroad without paying the duties, under the procedures and guarantees 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 95 of the Saudi GCC Unified Customs Law
Can goods be re-exported without paying customs?
Goods on which duties have not been paid may be re-exported abroad or to the free zone under the procedures and guarantees of the Implementing Regulations.
Where can goods be re-exported to?
Abroad or to the free zone.
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 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 .
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.