Allows domestic movement of goods under tax suspension in accordance with the Regulations.
What should you do now?Verify suspension eligibility, permit, guarantee and receipt evidence.
Arabic text of Article 5
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
يكون نقْل السلع الانتقائية في وضْع معلَّق للضريبة داخل المملكة وِفْقاً للآلية والإجراءات التي تحدِّدها اللائحة.
What does the Article mean in plain language?
Suspension defers liability during a compliant movement; it is not a final exemption. Missing permits or proof of receipt can end suspension and trigger tax.
Producers, importers, warehouses and businesses moving goods under suspension.
Verify suspension eligibility, permit, guarantee and receipt evidence.
How can this rule appear in practice?
A transfer between warehouses must satisfy movement conditions; the recipient's address alone does not establish suspension.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Assuming every warehouse transfer automatically qualifies for suspension.
Related Articles
Production, import and storage 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?
Verify suspension eligibility, permit, guarantee and receipt evidence.