Requires registration first, followed by the licensing and warehouse-management conditions in the Regulations.
What should you do now?Confirm registration, then prepare the application and conditions for each warehouse.
Arabic text of Article 11
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
أ- يُشترَط للحصول على الترخيص للمستودع الضريبي أنْ يكون طالب الترخيص مسجَّلاً، وأنْ يستوفي الشروط والإجراءات والمتطلبات التي تحدِّدها اللائحة.
ب- تحدِّد اللائحة الشروط الواجب توافرها في إدارة المستودع الضريبي الذي يُمارس أياً من الأنشطة محل الترخيص.
What does the Article mean in plain language?
Warehouse licensing follows registration. The premises, activity, stock system and guarantee are reviewed, with a separate application for each warehouse.
A registrant wishing to produce or store goods under tax suspension.
Confirm registration, then prepare the application and conditions for each warehouse.
How can this rule appear in practice?
A registered company opens a second storage site; the first site's licence does not automatically cover it.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Confusing business registration with premises licensing.
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?
Confirm registration, then prepare the application and conditions for each warehouse.
Official sources and guidance
The binding source for the Arabic legal text displayed on this page.
Used for operational context, terminology and examples; it does not replace legislation.
Operational reference for registration and warehouse-licensing applications on the NBR portal.