Requires a person intending to import, produce or hold goods under suspension to apply for registration.
What should you do now?Match importing, production or holding under suspension to the registration rules.
Arabic text of Article 7
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
على مَن يرغب في مزاولة أيٍّ من الأنشطة التالية تقديم طلب التسجيل لأغراض الضريبة إلى الوزارة:
1- استيراد السلع الانتقائية.
2- إنتاج السلع الانتقائية.
3- حيازة السلع الانتقائية تحت وضْع معلَّق للضريبة.
وعلى الوزارة تسجيل مقدِّم الطلب إذا استوفى طلبُه الشروط والإجراءات التي تحدِّدها اللائحة.
What does the Article mean in plain language?
A person intending to import, produce or hold goods under suspension begins with registration before activity. Registration and a separate warehouse licence are distinct steps.
Anyone importing, producing or holding excise goods under suspension.
Match importing, production or holding under suspension to the registration rules.
How can this rule appear in practice?
An excise importer checks registration by activity, without using the VAT registration threshold as an excise test.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Importing another tax's registration threshold.
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?
Match importing, production or holding under suspension to the registration rules.
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.