Article 97 of the Saudi GCC Unified Customs Law
المادة 97 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السابع: رد الضرائب "الرسوم" الجمركية
Customs duties collected on foreign goods are refunded in whole or in part when the goods are re-exported, under the regulations and conditions set by the Implementing Regulations.
Official text (Arabic)
This article has not been amended since the law was issued.
ترد كليا أو جزئيا الضرائب "الرسوم " الجمركية المستوفاة عن البضائع الأجنبية في حالة إعادة تصديرها ، وفق اللوائح والشروط 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 97 explained in plain English
This article states the principle of refunding customs duties when foreign goods are re-exported.
Elements of the provision:
- What is refunded: customs duties collected, that is, actually paid.
- Goods covered: foreign goods.
- The occasion: their re-export.
- The amount: the refund may be in whole or in part.
- Framework: under the regulations and conditions set by the Implementing Regulations.
The logic: customs duties are imposed on goods consumed inside the State, so if foreign goods are re-exported, the reason for imposing the duties has disappeared in whole or in part. The article does not state when the refund is full and when partial, nor the period for requesting it or its documents; all of that depends on the Implementing Regulations.
It cannot therefore be said that everyone who re-exports goods automatically recovers everything paid; this is subject to the conditions set. Article 96 allows licensing the transfer of goods between ships or from quays to ships. Article 98 exempts goods agreed to be exempt in the Unified Customs Tariff of the Council States. Anyone wishing to recover duties on goods re-exported should consult a lawyer specializing in customs and commercial cases.
Practical example
A company in Riyadh imported devices and paid their duties, and then re-exported part of them to a customer abroad. It may request a refund of the duties paid on that part, in whole or in part, under the conditions 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 97 of the Saudi GCC Unified Customs Law
Do I get my customs duties back if I re-export the goods?
Duties collected on foreign goods are refunded in whole or in part when they are re-exported, under the Implementing Regulations' conditions.
Is the refund always full?
No. It may be in whole or in part, according to the regulations and conditions set by 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 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.