The terms and phrases mentioned hereinafter in these regulations shall have the meanings specified next to each of them in this article, unless the context requires otherwise.

• 1. The Authority: Zakat, Tax, and Customs Authority.

• 2. The Governor: The Governor of the Zakat, Tax, and Customs Authority.

• 3. The Unified Customs System: The Unified Customs System (Law) for the GCC countries approved by Royal Decree No. (M/41) dated 3/11/1423 AH.

• 4. The Implementing Regulation: The Implementing Regulation of the Unified Customs System issued by Ministerial Decision No. (2748) dated 25/11/1423 AH.

• 5. The Organization: The Organization of the Integrated Special Logistics Zone issued by Royal Order No. A/17 dated 01/02/1440 AH.

• 6. The Competent Authority: General Authority of Civil Aviation.

• 7. The Regulation and Executive Decisions for the Zone: The Implementing Regulation for the Organization of the Integrated Special Logistics Zone.

• 8. The Zone: The Integrated Special Logistics Zone.

• 9. The Clearance Authorities: The authority responsible for clearing the materials specified in Article Five of this regulation, each according to its jurisdiction.

• 10. The Clearance Authorities: The authority responsible for clearing the materials specified in Article Five of this regulation, each according to its jurisdiction.

• 11. The License: A document issued by the competent authority for the establishments located in the zone to carry out the activities specified in Article Six of the Organization of the Zone.

• 12. Operational Efficiency Certificate: A document issued by the operating authority that authorizes the establishment to conduct commercial operational activities in the warehouse or warehouses of the Integrated Special Logistics Zone after ensuring that all requirements are met.

• 13. The Existing Establishment: This term shall have the meaning assigned to it in the Organization of the Zone, referring to any company or branch of a company that conducts the activities referred to in Article (Six) of the Organization of the Zone within the area.

• 14. The Warehouse: The place or building whose boundaries are defined by the operating authority of the Integrated Special Logistics Zone, located within the geographical limits of the Integrated Special Logistics Zone, where goods are deposited under the supervision of the Authority in a suspended status for customs duties and value-added tax.

• 15. The Goods: All that is imported or brought into the zone, including products, commodities, parts, materials, devices, equipment, and others of various types and forms, including those used in simple manufacturing operations, repair, maintenance, modification, alteration, and development within the zone.

• 16. Prohibited Goods: Goods that the state prohibits importing or exporting based on the provisions of the Unified Customs System and its Implementing Regulation or another system.

• 17. The Customs Declaration: The declaration submitted by the owner of the goods or their representative, detailing the distinguishing elements of the declared goods and their quantities in accordance with the provisions of the Unified Customs System.

• 18. The Virtual Code: A virtual code specific to the shipments exported and imported by the existing establishments inside and outside the zone.

• 19. The Council Countries: The GCC countries.

• 20. Transport Companies: Companies that provide transportation services for goods from the zone to the main country.

A. It is permissible to introduce any national or foreign goods from within the Kingdom or outside it into the area, except for goods that are prohibited from being imported according to the regulations of the Kingdom.

B. Goods may be introduced into warehouses inside or outside the customs area without the payment of customs duties and taxes, in accordance with the provisions of the Unified Customs System and the regulations of the area.

C. The introduction of goods arriving through "land, sea, dry ports, and air" is allowed, as well as those coming from other deposit areas or free markets, without the completion of the procedures for lifting the restriction and issuing clearance permits from the relevant clearance authorities, as well as goods that require clearance certificates from competent authorities or testing procedures at government or private laboratories.

D. In the event of a desire to introduce goods into the Kingdom of Saudi Arabia, all requirements for lifting the restriction must be met, taking into account all regulations and instructions regarding import and export operations.

A. Goods may be transported between areas or warehouses of the integrated logistics special zone to the Council countries, or from the Council countries to other countries, without being subject to customs duties upon exit, in accordance with the regulatory procedures.

B. Goods may be transported between areas or warehouses of the integrated logistics special zone to another deposit area within the Kingdom of Saudi Arabia without being subject to customs duties upon exit.

A. Goods prohibited under the provisions of the Unified Customs System, or the Implementing Regulation, or any other system, or decisions in the Kingdom of Saudi Arabia.

B. Goods that violate the regulations and decisions related to the protection of intellectual, commercial, and industrial property.

A. The entry, exit, and storage of the following goods are permitted, provided that the necessary permits and approvals are obtained from the relevant clearance authorities and under the supervision of the competent authority:

• 1. Radioactive materials.

• 2. Military weapons, ammunition, and explosives of any kind.

• 3. Medical narcotic substances.

B. The competent authority shall coordinate with the clearance authorities in developing the rules and requirements for the entry of restricted goods into the area, after coordination with the authority.

Storage is permitted in areas or warehouses according to one of the following options:

• A. Storage in warehouses at normal temperature, refrigeration, or freezing.

• B. Storage in dry, refrigerated, or frozen containers.

• C. Storage in the area yards as light industries.

• D. Storage of hazardous goods (chemical and radioactive materials) after obtaining the necessary approvals from the competent authority and the operating entity.

• E. Storage and entry of goods of Saudi origin (intended for export outside the Kingdom) into the area is permitted, and customs procedures may be completed without specifying a final destination. These goods are stored within the area until a specific request for these goods is received from outside the Kingdom. The owner of the goods or their authorized representative is allowed to export them through the competent customs department.

The existing establishment is permitted to carry out operations (maintenance, processing, development, assembly, packaging and sorting, repair, mixing and merger, and activities stipulated in the regional regulation) whether the materials used in these operations are from outside the Kingdom or from the parent country.

A. Existing establishments are allowed to recycle waste and electronic waste and deduct the quantities entered from the inventory after obtaining the authority's approval.

B. Existing establishments are permitted to transfer ownership of waste and electronic waste to existing establishments within the region.

C. The removal of waste and electronic waste from the region is allowed, and customs procedures apply according to the type of customs declaration and the final destination.

D. The competent authority is responsible for determining the licensing regulations for existing establishments operating in the field of recycling waste and electronic waste.

A. The responsibility for the deposited goods lies with the existing establishment.

B. The responsibility for registering the deposited goods or part of them may be transferred by the existing establishment importing the goods to another existing establishment within the area, and the goods shall be recorded in the registers in the name of the establishment to which the goods are transferred.

C. All obligations and responsibilities arising shall be transferred to the establishment to which the goods are transferred from the date of approval, and this shall be done through the approved electronic platform of the authority.

The competent authority issues the license for the existing establishment after coordinating with the authority to grant them access rights to the authority's systems to carry out operational tasks, and the competent authority specifies the duration of the license's validity.