Provides reciprocal diplomatic relief and relief for non-commercial traveller goods within customs limits.
What should you do now?Test the beneficiary's status, exemption conditions and evidence.
Arabic text of Article 16
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
أ) تُعفى من ضريبة السلع الانتقائية - بشرط المعاملة بالمثل - الهيئات الدبلوماسية والقنصلية والمنظمات الدولية ورؤساء وأعضاء السلكين الدبلوماسي والقنصلي المعتمدون لدى المملكة، وِفْقاً للشروط والإجراءات التي تحدِّدها اللائحة.
ب) تُعفى من الضريبة السلع الانتقائية التي بصحبة المسافرين القادمين إلى المملكة، على ألا تكون ذات صفة تجارية، وأنْ تستوفيَ الشروط والضوابط المحدَّدة في المرسوم بقانون رقم (10) لسنة 2002 بالموافقة على النظام (القانون) الموحَّد للجمارك لدول مجلس التعاون لدول الخليج العربية.
What does the Article mean in plain language?
Diplomatic relief depends on reciprocity and procedure. Traveller relief is confined to non-commercial goods within customs limits; commercial quantity or circumstances can remove it.
Diplomatic missions, international bodies and arriving travellers with non-commercial goods.
Test the beneficiary's status, exemption conditions and evidence.
How can this rule appear in practice?
Personal traveller goods are tested against customs limits; commercial quantities are not exempt merely because a traveller carries them.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Extending relief without testing its conditions.
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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?
Test the beneficiary's status, exemption conditions and evidence.