The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
and in pursuance of the interest of work,
after perusal of article 75 of the Common Customs Law of the States of the Cooperation Council for the Arab States of the Gulf issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003], containing the powers of the governor regarding the issuance of rules and conditions relating to the deposit of goods in warehouses,
after perusal of article 7 of the System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021],
and after perusal of the Rules and Conditions for the Establishment of Bonded Zones and Warehouses issued by Administrative Decision 132717 dated 25 Muharram 1441 [24 September 2019],
hereby decides
First
The Rules of Bonded Zones are hereby approved in the form attached to this decision.
Second
These rules hereby replace the Rules and Conditions for the Establishment of Bonded Zones and Warehouses issued by Administrative Decision 132717 dated 25 Muharram 1441 [24 September 2019], and repeal all provisions contrary to them.
Third
This decision must be communicated to those required to implement it, and must be published in the official gazette, and comes into force on the date specified for its entry into force.
May Allah provide success.
The Governor
Suhail bin Mohammed Abanmi
Issued on: 25/5/1445
Corresponding to: 9/12/2023
Published in Umm Al-Qura 5018 issued on 2 February 2024.