Article 96 of the Saudi GCC Unified Customs Law
المادة 96 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السادس: إعادة التصدير
In some cases it may be licensed to transfer goods from one ship to another, or to withdraw goods not entered into warehouses from the quays to ships, within the Director General's conditions.
Official text (Arabic)
This article has not been amended since the law was issued.
يجوز الترخيص في بعض الحالات بنقل البضائع من سفينة إلى أخرى، أو سحب البضائع التي لم يجر إدخالها إلى المستودعات الجمركية من الأرصفة إلى السفن ضمن الشروط التي يحددها المدير العام .
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 96 explained in plain English
This article allows two forms of reloading at ports, by license:
- Transferring goods from one ship to another.
- Withdrawing goods from the quays to ships, provided they are goods that have not been entered into the customs warehouses.
Limits of the provision:
- The license is granted in some cases, so it is not a general right for every shipment.
- Within the conditions set by the Director General; the article does not state these conditions or the cases.
Practical benefit: this article facilitates reloading goods that arrived at the port without being meant to enter the country, so they are transferred to another ship or returned from the quay to a ship without passing through the warehouses. The article does not address the rule on duties in this case.
This article relates to Article 95, which allows re-exporting goods entering the country on which duties have not been paid, abroad or to the free zone, under the Regulations' procedures and guarantees. Article 97 provides for refunding duties collected on foreign goods, in whole or in part, when they are re-exported, under the Implementing Regulations. Shipping companies and agents who need this license should consult a lawyer specializing in customs and commercial cases.
Practical example
A shipment arrived at Jeddah Islamic Port on one ship, and its owner decided to send it to another port on a different ship. Transferring it from the first ship to the second may be licensed within the conditions set by the Director General.
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 96 of the Saudi GCC Unified Customs Law
May goods be transferred from one ship to another in the port?
A license may be given for this in some cases, within the conditions set by the Director General.
Can goods be returned from the quay to the ship?
A license may be given to withdraw goods not entered into the customs warehouses from the quays to ships within the Director General's conditions.
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.