Connects excise production to the licensed warehouse and its licensee.
What should you do now?Match production location, producer and goods scope to the actual licence.
Arabic text of Article 15
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
إنتاج السلع الانتقائية داخل المستودع الضريبي
أ- تنتج السلع الانتقائية فقط في المستودع الضريبي المرخص له بإنتاج تلك السلع.
ب- يجب أن يكون صاحب الترخيص هو منتِج السلع الانتقائية.
ج- مع مراعاة الفقرة (أ) من هذه المادة، لا يُعد إنتاجاً للسلع الانتقائية في مستودع ضريبي إنتاجها في المكان الذي يتم فيه تحويل المركزات الانتقائية إلى سلع انتقائية نهائية لغرض الاستهلاك الفوري في هذه المواقع.
What does the Article mean in plain language?
Production in a warehouse is tied to the licensed premises and licensee. Check that activities, goods and processes fall within the licence and that production records explain inputs and outputs. Another person's or site's licence is not transferred merely by a management agreement.
Relevant to producers or warehouse operators keeping goods under suspension.
Match production location, producer and goods scope to the actual licence.
How can this rule appear in practice?
Adding a production line in another building requires reviewing licence scope before operating under suspension.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Using another store's licence for a new production site.
Related Articles
Registration and warehouses guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Match production location, producer and goods scope to the actual licence.
Official sources and guidance
Official source of the Regulations, read with the 2022 amendment and later decisions.
Used for operational context, terminology and examples; it does not replace legislation.
Operational reference for registration and warehouse-licensing applications on the NBR portal.