Arabic
Introduction
The Common Customs Law of the States of the Cooperation Council for the Arab States of the Gulf was issued by Royal Decree D/41 dated 3 Dhu Al-Qa ‘dah 1423 [27 December 2003], under which the customs procedures and regulations in the States of the Council in accordance with the provisions of international agreements relating to customs were unified. The law addresses a number of customs procedures, including the controls and conditions for the exemption of returned goods, in accordance with the provisions of the Common Customs Law article 105. Ministerial Decision 1318 dated 7 Jumada Al-Thani 1424 [6 August 2003] was previously issued, specifying these conditions. The project aims to update the requirements relating to the exemption of returned goods, address the challenges related to goods that are exported to complete their manufacture or repair abroad, and prepare the control document in accordance with the most prominent relevant international practices. Accordingly, this project is an updated version of the aforementioned ministerial decision.
Chapter One Preliminary
Provisions
Article One
Definitions
The following phrases and terms have the meanings assigned to each of them, unless the context requires otherwise:
Authority: The Zakat, Tax, and Customs Authority.
Board: The board of directors of the authority.
Unified Customs Law: The Unified Customs Law of the Cooperation Council for the Arab States of the Gulf approved by Royal Decree D/41 dated 3 Dhu Al-Qa ‘dah 1423 [27 December 2003].
Executive regulation: The Executive Regulation of the Unified Customs Law issued by Ministerial Decision 2748 of 25 Dhu Al-Qa ‘dah 1423 [18 January 2004].
Controls: The controls for exempting returned goods.
Customs duties: The amounts obtained for goods in accordance with the provisions of the Unified Customs Law.
Goods: Every natural substance or animal, agricultural, industrial, or intellectual product.
Returned goods: Goods that have been exported from the Kingdom of Saudi Arabia and re-imported.
Origin of goods: It is the country of their production, whether they are natural resources, agricultural crops, livestock, or industrial products.
Importer: A natural or legal person who imports goods.
Article 2
Scope of Application of the Controls
Without prejudice to the relevant applicable laws and regulations, the returned goods stipulated in article 105 of the Unified Customs Law are subject to the provisions of these controls.
Chapter Two Exemption
Controls
Article 3
Goods of National Origin
Returned goods of national origin are exempt from customs duties, if they are returned in accordance with the following:
1. Obtaining the approval of the authority before the goods leave the customs directorate.
2. Submitting the export statement in its entirety upon re-importation.
3. That the goods have a clear and non-removable indication of origin, according to the nature of each product.
4. That the goods are in the same condition at the time of export.
Article 4 Foreign
Goods
Returned foreign goods are exempt from customs duties if they are proven to be re-exported in accordance with the following:
1. Obtaining the approval of the authority before the goods leave the customs directorate.
2. That the importer in whose name the goods are imported is the one who re-exports them.
3. Re-importing the goods within a Gregorian year from the date of their re-export.
4. That its customs duties have been collected and have not been recovered.
5. Submitting a re-export statement proving its origin, specifications, and distinctive marks, and that the goods carry the same origin, specifications, and distinctive marks.
6. Submitting all customs data and its annexes relating to previous import and export operations for the goods to be exempted.
7. That the returned goods are in the same condition in which they were at the time of re-export.
8. That the goods carry a clear and non-removable indication of origin according to the nature of the product.
Article 5
Exempting Returned Goods Previously Temporarily Exported
1. Goods that have been temporarily exported are exempt from customs duties in accordance with the requirements stipulated in the executive regulation.
2. Customs duties are collected on the increase in the goods temporarily exported to complete their manufacture or repair.
Chapter Three Final
Provisions
Article 6 General
Provisions
In application of the provisions of these controls, the authority may issue any instructions or manuals clarifying the procedures relating to the exemption of returned goods.
Article 7
Application of the Controls Provisions
The provisions of these controls apply to all returned goods in accordance with the provisions of the Unified Customs Law. Any provision of these controls is void in the event of its conflict with any of the provisions of the Unified Customs Law, its executive regulations, and the international agreements in force.
Article 8
Publication and Enforcement
These controls are issued and amended by a decision by the board and are effective from the date of their publication in the official gazette.
Published in Umm Al-Qura 5038 issued on 13 July 2024.
