With the help of Allah the Almighty,
We, Salman bin Abdulaziz Al-Saud, the King of the Kingdom of Saudi Arabia,
based on article 70 of the Basic Law of Governance issued by Royal Order O/90 dated 27 Sha’ban 1412,
based on article 20 of the Law of the Council of Ministers issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414,
based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412,
after perusal of Shura Council Decision 341/45 dated 24 Dhu Al-Hijja 1444,
and after perusal of Council of Ministers Decision 534 dated 4 Rajab 1445,
have decreed as follows
First: Articles 72 and 102 of the Unified Customs Law of the States of the Cooperation Council for the Arab States of the Gulf, approved by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423, are hereby amended as follows:
Article 72: “It is permitted, in the case of transfer from one customs office to another, to exempt the concerned parties from submitting a detailed customs declaration at the port of entry. The referral must be made in accordance with the documents and conditions specified by the director general.”
Article 102: “The following are exempt from customs taxes duties:
(a) Imports of all sectors of armed forces and internal security forces, such as ammunition, weapons, equipment, military means of transport and their parts, and any other material by a decision by the Council of Ministers or by the entity so authorised in each state.
(b) Imports of customs of a security nature by a decision by the Council of Ministers or by the entity so authorised in each state.“
Second: His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned authorities—each within their area of competence—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 9/7/1445
Corresponding to: 21/1/2024
Published in Umm Al-Qura 5017 issued on 26 January 2024.