Covers cancellation, transfer to a successor and the treatment of goods remaining when a licence ends.
What should you do now?Identify remaining goods and the effects of licence cancellation, expiry or succession.
Arabic text of Article 13
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
أ) يُلغى الترخيص بناءً على قرار يصدر من الوزير في أيٍّ من الحالات الآتية:
1) طلب كتابي من صاحب الترخيص بإلغائه.
2) إذا لم يُستخدَم الترخيص للغرض المخصَّص له خلال المدة التي تحدِّدها اللائحة.
3) إذا انقضت الشركة صاحبة الترخيص.
ب) في حالة وفاة صاحب الترخيص ينتقل الترخيص إلى خلَفه، وتحدِّد اللائحة شروط وإجراءات نقْل الترخيص.
ج) على الوزارة - فور إلغاء الترخيص أو انتهائه - إبلاغ صاحب الترخيص أو خلَفه – كتابياً - بذلك.
د) تحدِّد اللائحة إجراءات التعامل مع السلع الانتقائية المخزَّنة في المستودع الضريبي بعد إلغاء الترخيص أو انتهائه، وأيِّ إجراء آخر ذي صلة. ويتحمَّل المرخَّص له أو خلَفه جميع التكاليف المالية المترتبة على ذلك.
What does the Article mean in plain language?
Cancellation does not end responsibility for goods remaining in the warehouse. Their treatment, tax and related costs must be resolved.
A registrant wishing to produce or store goods under tax suspension.
Identify remaining goods and the effects of licence cancellation, expiry or succession.
How can this rule appear in practice?
When a warehouse closes, resolve its suspended stock before treating the file as closed.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Closing premises without resolving suspended stock.
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?
Identify remaining goods and the effects of licence cancellation, expiry or succession.
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.