English text status

English translation published by the NBR in its bilingual Regulations file (marked unofficial). The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

A historical rule leaves collection of VAT on Goods imported from 1 January to 31 December 2019 to NBR-specified first-year procedures and conditions.

Who should read this?

Importers and reviewers of 2019 customs declarations or Import disputes.

Why does it matter?

It does not create today's Import process. Historical review needs the procedure applied at Import time and the customs declaration, not only the current portal screen.

2019 Imports onlyNBR-set launch proceduresHistorical declaration review

Current text

Tax due on Goods imported into the Kingdom during the transitional period in the first year from implementing the provisions of the Law from 1 January 2019 until 31 December 2019, shall be collected pursuant to the procedures, systems, and conditions set by the Bureau.

Review first-year Import

  1. 1

    Confirm entry during 2019.

  2. 2

    Obtain customs declaration, registration and release dates.

  3. 3

    Identify NBR process applicable then.

  4. 4

    Reconcile collected Tax to value and classification.

  5. 5

    Separate transition from current Import rules.

Connected provisions

Direct legislative link

Law — Article (77)

Commencement

This Article completes first-year collection arrangements.

Open connected Article
Thematic link

Regulations — Article (65)

Import Tax payment

General rules apply outside this historical period.

Open connected Article

Official guides and tools

Official text

VAT Executive Regulations

Article (110)

Connected Madar tools

Connected Madar tools

Audit and Assessment Centre

Identify the audit or assessment-review stage and prepare an action list and report from your answers.

Illustrative example by Madar

Import in July 2019

A July 2019 customs entry is reviewed under the launch-year procedures in force then, with its declaration and dates. A 2026 portal workflow should not simply be applied retrospectively.

Questions to help you apply it

  • Entry date?
  • Declaration date?
  • Procedure then?
  • Historical evidence complete?