Article 98 of the Saudi GCC Unified Customs Law
المادة 98 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الأول: البضائع المعفاة من الضرائب "الرسوم" الجمركية
Goods agreed to be exempt in the Unified Customs Tariff of the Council States are exempt from customs duties.
Official text (Arabic)
This article has not been amended since the law was issued.
تعفى من الضرائب "الرسوم" الجمركية بموجب هذا النظام "القانون" البضاعة المتفق على إعفائها في التعرفة الجمركية الموحدة لدول المجلس.
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 98 explained in plain English
This article begins the provisions on customs exemptions and states the first and most general exemption:
The rule: goods agreed to be exempt in the Unified Customs Tariff of the Council States are exempt from customs duties under this Law.
What is meant by the tariff? Under the Law's definitions, it is the table containing the names of goods and the categories of customs duties to which they are subject, and the rules and notes in it for kinds and types of goods. The exemption here is therefore tied to what this Unified Tariff itself contains.
Practical effect: to know whether a particular item of goods is exempt under this article, one must refer to the Unified Customs Tariff of the Council States and classify the goods in it. The article gives no list of exempt goods, because that is in the tariff, not in the Law.
Article 99 deals with another kind of exemption, namely that of what arrives for diplomatic and consular bodies, international organizations and accredited members of the two corps, on condition of reciprocity. Anyone who does not know whether their goods are exempt should consult a lawyer specializing in customs and commercial cases or a customs clearance agent.
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 98 of the Saudi GCC Unified Customs Law
What goods are exempt from customs duties?
Goods agreed to be exempt in the Unified Customs Tariff of the Council States.
Where can I find the list of exempt goods?
In the Unified Customs Tariff of the Council States; the article does not give a list of them.
More articles on Customs Exemptions
- Article 99
Goods arriving for diplomatic and consular bodies, international organizations and accredited members of the two corps are exempt from customs duties on condition of reciprocity, under the agreements, laws and decisions in force.
يعفى من الضرائب "الرسوم" الجمركية بشرط المعاملة بالمثل ما يرد للهيئات الدبلوماسية والقنصلية والمنظمات الدولية ورؤساء وأعضاء السلكين الدبلوماسي والقنصلي المعتمدي
- Article 100
Diplomatically exempt goods may not be disposed of contrary to the purpose of the exemption except after informing the Administration and paying duties; duties are not due after three years, and cars have special restrictions.
أ - لا يجوز التصرف في البضائع المعفاة بموجب المادة (99) من هذا النظام "القانون" تصرفا يغاير الهدف الذي أعفيت من أجله أو التنازل عنها إلا بعد إعلام الإدارة وتأدي
- Article 101
The right of exemption for beneficiaries under Article 99 begins from the date they start work at their official place of work in the country.
يبدأ حق الإعفاء بالنسبة للأشخاص المستفيدين منه بموجب المادة (99) من هذا النظام "القانون " اعتبارا من تاريخ مباشرتهم العمل في مقار عملهم الرسمي بالبلاد .
- Article 102Amended by M/124
Imports of the armed forces and internal security forces, and security-related imports of Customs, are exempt from customs duties by decision of the Council of Ministers or the authorized body in each State.
يعفى من الضرائب (الرسوم) الجمركية ما يلي: أ- مستوردات القوات المسلحة وقوى الأمن الداخلي بجميع قطاعاتها من ذخائر وأسلحة وتجهيزات ووسائط نقل عسكرية وقطعها وأي ماد
- Article 103
Used personal luggage and household items of citizens residing abroad and foreigners coming to reside for the first time, and travelers' non-commercial luggage and gifts, are exempt under the set conditions.
أ - تعفى من الضرائب "الرسوم " الجمركية الأمتعة الشخصية والأدوات المنزلية المستعملة التي يجلبها المواطنون المقيمون في الخارج والأجانب القادمون للإقامة في البلاد
- Article 104
Charities' supplies are exempt from customs duties under the controls and conditions set by the Implementing Regulations.
تعفى مستلزمات الجمعيات الخيرية من الضرائب "الرسوم " الجمركية وفق الضوابط والشروط التي تحددها اللائحة التنفيذية.
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.