Article 99 of the Saudi GCC Unified Customs Law
المادة 99 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثاني: الإعفاءات الدبلوماسية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
يعفى من الضرائب "الرسوم" الجمركية بشرط المعاملة بالمثل ما يرد للهيئات الدبلوماسية والقنصلية والمنظمات الدولية ورؤساء وأعضاء السلكين الدبلوماسي والقنصلي المعتمدين لدى الدولة ، وذلك وفق الاتفاقيات الدولية والقوانين والقرارات النافذة.
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 99 explained in plain English
This article states the diplomatic exemption from customs duties.
Beneficiaries:
- Diplomatic and consular bodies, such as embassies and consulates.
- International organizations.
- Heads and members of the diplomatic and consular corps accredited to the State.
Basic condition: reciprocity, meaning that the beneficiary's State treats the State's diplomats in the same way.
Framework: under the international agreements, laws and decisions in force, which are consulted to learn the limits of the exemption.
Note that the exemption covers "what arrives" for these persons, and the article does not specify particular kinds or quantities. The exemption is also not absolute as regards disposing of the goods: Article 100 prohibits disposing of them in a way that departs from the purpose for which they were exempted, or transferring them, except after informing the Administration and paying the duties, the duties lapse if the disposal takes place three years after clearance on condition of reciprocity, and disposal of exempted cars is restricted before three years.
Anyone dealing with exempt diplomatic goods or cars should consult a lawyer specializing in international matters or 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 99 of the Saudi GCC Unified Customs Law
Are diplomats exempt from customs?
What arrives for diplomatic and consular bodies, international organizations and accredited members of the two corps is exempt on condition of reciprocity.
What is the condition for the diplomatic exemption?
Reciprocity, and it is under the international agreements, laws and decisions in force.
More articles on Customs Exemptions
- Article 98
Goods agreed to be exempt in the Unified Customs Tariff of the Council States are exempt from customs duties.
تعفى من الضرائب "الرسوم" الجمركية بموجب هذا النظام "القانون" البضاعة المتفق على إعفائها في التعرفة الجمركية الموحدة لدول المجلس.
- 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.