Distinguishes customs collection for imports from payment when local production is released for consumption.
What should you do now?Link payment to the liability event and the applicable collection route.
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.
تُحَصَّل قيمة الضريبة المستحَقة على السلع الانتقائية المستورَدة أو المنتجة محلياً في إحدى الدول الأعضاء وِفْقاً للأحكام المقررة لتحصيل الضرائب (الرسوم) الجمركية.
كما تُسدَّد قيمة الضريبة المستحَقة على السلع الانتقائية المنتَجة محلياً في المملكة بتاريخ طرْحها للاستهلاك.
وفي جميع الأحوال، مالم تكن السلع في وضع معلَّق للضريبة، يتم استيفاء الضريبة وِفْقاً للإقرار الضريبي، ما لم تُظهِر نتيجة المعاينة فرْقاً بينها وبين ما جاء في الإقرار الضريبي، فتستوفى الضريبة على أساس هذه النتيجة.
ويُصدِر الوزير - بالتنسيق مع الجهات المعنية - القرارات اللازمة لتنفيذ ذلك.
What does the Article mean in plain language?
Imports generally use customs declarations and procedures, while local production turns on release for consumption and the return. Mixing the two routes can cause duplicate or missing payment.
Registrants, importers and local producers responsible for filing or payment.
Link payment to the liability event and the applicable collection route.
How can this rule appear in practice?
A customs payment for a consignment does not settle tax on separate domestic production; match payment to the event.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Reconciling total payments without identifying tax and movement.
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Returns, payment and refunds 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?
Link payment to the liability event and the applicable collection route.
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 filing, payment and return outcomes.