In force Last amended 9/7/1445 AH
Saudi GCC Unified Customs Law
نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية
The Unified Customs Law of the Gulf Cooperation Council states, applied in Saudi Arabia. It has 179 articles on tariffs, prohibitions, import and export, clearance, exemptions, customs brokers and customs cases, with an explanatory memorandum.
- Articles
- 179
- In force
- 179
- Amended
- 3
- Issued
- 3/11/1423 AH
Issued by: مرسوم ملكي رقم م/41 بتاريخ 3 / 11 / 1423 · قرار مجلس الوزراء رقم 241 بتاريخ 26 / 10 / 1423
Each article shows the official Arabic text, which is the only legally binding version, followed by our plain-English explanation.
Browse GCC Unified Customs Law by topic
Customs Law Definitions and Scope11 articlesCustoms Tariff and Duties14 articlesProhibition, Restriction and Points of Entry10 articlesOrigin and Customs Value of Goods9 articlesCargo Manifest, Imports and Exports19 articlesCustoms Declaration and Inspection of Goods16 articlesPaying Duties and Releasing Goods8 articlesSuspended Customs Regimes and Transit10 articlesFree Zones and Free Markets14 articlesTemporary Admission and Re-Export10 articlesCustoms Exemptions9 articlesCustoms Broker9 articlesCustoms Officers and Combating Smuggling15 articlesSeizure Report and Customs Detention12 articlesSmuggling, Customs Violations and Penalties16 articlesCollection, Settlement and Customs Courts18 articlesSale of Goods and Customs Limitation Periods13 articles
Articles of the Saudi GCC Unified Customs Law
الباب الأول: تعريفات وأحكام عامةArticles 1–8
- Article 1The article sets the name of the Law as the Unified Customs Law of the GCC States, referred to by the word "the Law".
- Article 2The article defines 42 terms in the Unified Customs Law, its explanatory memorandum and its implementing regulations, including the customs department, customs zone, tariff, customs declaration and customs clearance agent.
- Article 3The article provides that the customs law applies to lands under the state's sovereignty and its territorial waters, and allows free zones to be established to which the customs provisions do not apply in whole or in part.
- Article 4The article subjects every item of goods that crosses the customs line, whether entering or leaving, to the provisions of the Unified Customs Law.
- Article 5The article provides that the Directorate carries out its work in the customs department and the customs zone, and may exercise its powers across the state's lands and territorial waters under the conditions set in the Law.
- Article 6The article provides that customs departments are established and abolished by a decision of the Minister or the competent authority.
- Article 7The article provides that the jurisdictions of customs departments and their working hours are determined by a decision of the Minister or the competent authority.
- Article 8The article limits carrying out customs procedures to the competent customs departments under Article 7, subject to the articles on inspection of goods.
الباب الثاني: أحكام تطبيق التعرفة الجمركيةArticles 9–18
- Article 9The article subjects goods entering the state to customs taxes under the unified customs tariff and to the prescribed fees, except what is exempted by the Law, the Unified Economic Agreement or an international agreement within the Council's framework.
- Article 10The article provides that a customs tariff tax category is either a percentage of the value of the goods or a specific amount per unit, and the two may be combined for a single type of goods.
- Article 11The article provides that customs taxes are imposed, amended and abolished by the legal instrument in force in each member state, taking into account the decisions of the Council states and the international agreements in force.
- Article 12The article provides that decisions on amending a customs tax category set the date on which they begin to apply.
- Article 13The article subjects imported goods to the customs tax in force on the date the customs declaration is registered at the customs departments, unless the decisions amending the tariff provide otherwise.
- Article 14Article 14 applies the tariff in force on the date the customs declaration is registered to goods stored in a warehouse whose duty must be assessed by operation of law because the storage period has expired.
- Article 15Article 15 subjects goods leaving free zones and free markets for local markets to the customs tariff in force on the date of their exit.
- Article 16Article 16 subjects smuggled goods, or goods treated as smuggled, to the customs tariff in force on the date the smuggling is discovered or the date it occurred if it can be determined, whichever is higher.
- Article 17Article 17 applies the customs tariff in force on the day of sale to goods sold by the customs district under the provisions of the Law.
- Article 18Article 18 applies the customs tariff in force to damaged goods according to their value in the condition they are in at the time the customs declaration is registered.
الباب الثالث: المنع والتقييدArticles 19–24
- Article 19Article 19 requires a customs declaration for every good entering or leaving the State, and the goods to be presented to the customs authorities at the nearest customs district.
- Article 20Article 20 prohibits sea transport vessels entering the State from anchoring anywhere other than ports prepared to receive them, except in an emergency maritime circumstance or force majeure, and requires the master to notify the nearest customs district or security post without delay.
- Article 21Article 21 prohibits vessels with a carrying capacity under two hundred nautical tons from entering or moving within the maritime customs zone loaded with restricted, prohibited or high-duty goods, except in a maritime emergency or force majeure.
- Article 22Article 22 prohibits aircraft departing from or arriving in the State from taking off or landing at airports with no customs district except in force majeure, and requires the pilot to notify and submit a supported report, unless otherwise provided.
- Article 23Article 23 prohibits land transport means from entering or leaving the State in areas where there are no customs districts.
- Article 24Article 24 requires the Administration to prevent the entry, exit or transit of prohibited or non-compliant goods, and of restricted goods except with the approval of the competent bodies in the State.
الباب الرابع: العناصر المميزة للبضائع (المنشأ - القيمة - النوعArticles 25–29
- Article 25Article 25 subjects imported goods to proof of origin under the rules of origin agreed within the international and regional economic organizations in force.
- Article 26Article 26 provides that value for customs purposes is calculated under the provisions and bases in the Implementing Regulations.
- Article 27Article 27 requires, for the acceptance of value, a detailed original invoice with each customs declaration, allows clearance without invoices against an undertaking for 90 days, and lets customs request documents and translation.
- Article 28Article 28 sets the value of exported goods as their value at the time the customs declaration is registered plus all expenses until the goods reach the customs district.
- Article 29Article 29 provides that goods not mentioned in the tariff schedule and its explanatory notes are classified as the World Customs Organization issues, and goods subject to local subheadings are classified within the framework of the Council states.
الباب الخامس: الاستيراد والتصديرArticles 30–46
- Article 30Article 30 requires every good arriving by sea to be recorded in the cargo manifest, signed by the master and containing specified details, and presented with other documents within thirty-six hours of entering the port.
- Article 31Article 31 requires the cargo manifest of vessels that do not make regular voyages, have no shipping agent at the port, or are sailing vessels, to be endorsed by the customs of the port of loading.
- Article 32Ships' cargo may not be unloaded except in the customs district at the port and under its supervision, and unloading and transfer between ships are carried out under the Director General's conditions.
- Article 33The ship's master, agent or representative is liable for shortages in packages, their contents or bulk goods until the goods are received at the warehouses, storage facilities or by their owners, subject to Article 54.
- Article 34If the packages unloaded or bulk goods fall short of the manifest, the master states the reason and proves with documents that it occurred outside the maritime customs zone, and may be given up to six months against a guarantee.
- Article 35Customs procedures for goods arriving by land are completed at the first customs district, and they may be referred to an inland customs district in the cases the Director General sees fit.
- Article 36The land carrier or his representative must prepare a signed cargo manifest for each load and submit it to the customs district immediately on arrival.
- Article 37Aircraft crossing the State's borders must follow the air routes set for them and land only at airports with customs districts, subject to Article 22.
- Article 38A cargo manifest signed by the aircraft's pilot must be prepared for each aircraft load, under the conditions in paragraphs (a) to (d) of Article 30.
- Article 39The aircraft's pilot or his representative must present the manifest and the lists in Article 38 to the Administration's staff, and hand these documents to the customs district immediately on the aircraft's arrival.
- Article 40Goods may not be unloaded or dropped from aircraft in flight except where needed for safety purposes, with notice to the customs district, subject to special provisions in other relevant laws.
- Article 41Owners of goods transport means or their agents, on leaving the State, loaded or empty, must submit the cargo manifest to the customs district and obtain a departure permit; the director may grant exceptions.
- Article 42Exporters must take goods intended for export to the competent customs district and declare them in detail, and carriers heading to the land borders are prohibited from bypassing customs districts.
- Article 43Goods are imported and exported by mail under the provisions of this Law, subject to the international postal conventions and the other domestic laws and regulations in force.
- Article 44Several closed packages grouped together may not be listed in the manifest as one package, and a single consignment may not be split except with the Director General's permission for justified reasons and without loss to the Treasury.
- Article 45The provisions of Articles 32, 33 and 34 on sea transport apply to land and air transport for unloading and transfer between means of transport, and drivers, aircraft commanders and transport companies are liable for shortages.
- Article 46The article gives the customs administration the right to use electronic exchange of information in customs clearance.
الباب السادس: مراحل التخليص الجمركيArticles 47–66
- Article 47A detailed customs declaration must be submitted when clearing any goods, even if exempt from duties, in the forms approved in the GCC states.
- Article 48The Director General specifies the documents attached to the customs declaration and their content, and may allow clearance without some of them against cash or bank guarantees or a written undertaking, subject to Article 27(1).
- Article 49A customs declaration may not be amended after it is registered; its submitter may ask the Director in writing to correct it before the declaration is referred for inspection.
- Article 50Owners of goods or their representatives may view them before submitting the declaration and take samples with the Director's permission and under the department's supervision, and samples are subject to the prescribed duties.
- Article 51The article limits access to customs declarations and documents to owners of goods or their representatives, with an exception for the competent judicial or official bodies.
- Article 52The competent employee inspects the goods, in whole or in part, after the customs declarations are registered, under the instructions issued by the Director.
- Article 53Inspection takes place in the customs department and may take place outside it under the Director General's rules, its costs fall on the owner, and moving goods or entering warehouses without the department's approval is barred.
- Article 54Inspection takes place only in the presence of the owner or his representative, and the article sets liability for shortages in package contents according to the packages' apparent condition on entering the warehouses.
- Article 55The department may open packages where it suspects prohibited goods or a mismatch with the documents, in the absence of an owner who refuses to attend despite being notified, and where necessary before notifying him, through a committee formed by the Director General.
- Article 56The department may have goods analyzed by the competent bodies, the Director may release them against guarantees until the result appears, and the Director General may order harmful or non-conforming goods destroyed at their owners' expense or re-exported.
- Article 57Customs duties are collected according to the customs declaration, and if inspection shows a difference they are collected on the basis of its result, without prejudice to Customs' right to the fines due.
- Article 58If the customs department cannot verify the declaration by examining the goods or documents, it may stop inspection and ask for documents that provide the necessary proof.
- Article 59The customs department may re-inspect goods under Articles 52 to 56 of the law.
- Article 60What travelers bring with them or return with is inspected and declared at the competent customs departments, under the procedures and rules set by the Director General.
- Article 61A committee is formed to decide the value of imported goods, and the importer may appeal to it against decisions increasing the value within 15 days, without prejudice to his right to go to court.Amended
- Article 62A dispute over the value of goods between the employee and the owner is referred to the Director, then the Director General or the value committee, and the Director may release non-prohibited goods against a financial guarantee equal to the duties.
- Article 63Goods remain pledged for customs duties and are not released until their procedures are completed and the duties and any other charge are paid, and they are delivered to their owners or their officially authorized representatives.
- Article 64Employees who collect customs duties must issue an official receipt in the importer's name in the form set by the Minister or the competent authority.
- Article 65When a state of emergency is declared, measures may be taken to withdraw goods against special guarantees and conditions set by a decision of the Minister or the competent authority.
- Article 66Goods may be cleared before their customs duties are paid, once their procedures are completed, under the Director General's conditions and against bank, cash or documentary guarantees.
الباب السابع: الأوضاع المعلقة للضرائب "الرسوم" الجمركية ورد الضرائب "الرسوم" الجمركيةArticles 67–97
- Article 67Goods may be brought in and moved to another place within the State without paying customs duties, provided a cash deposit or bank guarantee equal to those duties is given under the Director General's instructions.
- Article 68Cash deposits, bank guarantees and undertakings given to Customs are released on the basis of discharge certificates, under the conditions set by the Director General.
- Article 69Transit of goods across the territory of the GCC states is permitted under the laws and international agreements in force, subject to Article 67 and the GCC Unified Economic Agreement.
- Article 70Transit operations are permitted only at customs departments licensed for them.
- Article 71Transit is carried on the designated routes by various means of transport, at the carrier's responsibility under the Director General's instructions, and the routes and conditions of transport are set by decision of the Minister or the competent authority.
- Article 72When goods are transferred from one customs department to another, interested parties may be exempted from submitting a detailed customs declaration at the entry center, and the transfer is made under the documents and conditions set by the Director General.Amended M/124
- Article 73The Minister or the competent authority issues the decisions needed to regulate the suspension of customs duties on all other types of transport by way of transit.
- Article 74Warehouses are established inside or outside the customs area by decision of the Minister or the competent body, and the Director General sets the governing rules and conditions.
- Article 75Goods may be deposited in warehouses inside or outside the customs area without paying customs duties, under the rules and conditions set by the Director General.
- Article 76The Administration has the right of customs supervision and control over warehouses managed by other bodies, under this Law and the other regulations in force.
- Article 77Free zones and markets are established by each State's legal instrument, and their customs rules, conditions and procedures are set by decision of the Minister or the competent body.
- Article 78All foreign goods may be brought into free zones and markets and taken out of them abroad without duties, subject to Articles 79 and 80, and there is no limit on how long they stay.
- Article 79Goods listed in the manifest as imports may not be moved or brought into free zones and markets except with the Director General's approval and within the conditions and controls he sets.
- Article 80The article prohibits seven kinds of goods from entering free zones and markets, including flammable and radioactive goods, weapons, narcotics, counterfeit goods and goods prohibited from entering the country.
- Article 81The customs department may inspect free zones and markets for goods prohibited from entering, and audit documents and examine goods when smuggling is suspected.
- Article 82The administration of free zones and markets must give the Customs Administration, on request, a list of goods entering the free zones and goods leaving them.
- Article 83Goods may not be moved from free zones and markets to other free zones or markets, stores or warehouses except under the guarantees, undertakings and procedures the Director General sets.
- Article 84Goods are withdrawn from free zones and markets into the country in accordance with the regulations in force and the instructions issued by the Director General.
- Article 85Goods leaving free zones for the customs area are treated as foreign goods, even if they include local raw materials or items on which duties were paid before entering the free zones.
- Article 86National and foreign ships are permitted to supply themselves from free zones with all the marine equipment they need.
- Article 87The administration of free zones and markets is responsible for violations by its employees and for goods leaking out unlawfully, and the regulations on security, public health and suppressing smuggling and fraud remain in force there.
- Article 88Goods coming from free zones and markets into the State or abroad are treated as foreign goods.
- Article 89Goods may be admitted temporarily without paying customs duties under the conditions of the Implementing Regulations, subject to the Unified Economic Agreement and other international agreements in force.
- Article 90The Director General may grant temporary admission in eight categories, including project equipment, goods to complete manufacture, exhibitions, repair and samples, with re-export or deposit within the set period.
- Article 91The temporary admission of cars is subject to the Unified Economic Agreement of the Council States and the international agreements in force, under the instructions of the Implementing Regulations.
- Article 92It is prohibited to use, allocate or dispose of items cleared by temporary admission for purposes other than those for which they were imported and declared in the statements.
- Article 93Any shortfall that appears when goods cleared by temporary admission are taken out is subject to the customs duties due on them at the time of their admission.
- Article 94The article refers to the Implementing Regulations to set the conditions for the practical application of temporary admission and the guarantees to be provided.
- Article 95Goods entering the country on which customs duties have not been paid may be re-exported abroad or to the free zone, under the procedures and guarantees set by the Implementing Regulations.
- Article 96In some cases it may be licensed to transfer goods from one ship to another, or to withdraw goods not entered into warehouses from the quays to ships, within the Director General's conditions.
- Article 97Customs duties collected on foreign goods are refunded in whole or in part when the goods are re-exported, under the regulations and conditions set by the Implementing Regulations.
الباب الثامن: الإعفاءاتArticles 98–106
- Article 98Goods agreed to be exempt in the Unified Customs Tariff of the Council States are exempt from customs duties.
- Article 99Goods arriving for diplomatic and consular bodies, international organizations and accredited members of the two corps are exempt from customs duties on condition of reciprocity, under the agreements, laws and decisions in force.
- Article 100Diplomatically exempt goods may not be disposed of contrary to the purpose of the exemption except after informing the Administration and paying duties; duties are not due after three years, and cars have special restrictions.
- Article 101The right of exemption for beneficiaries under Article 99 begins from the date they start work at their official place of work in the country.
- Article 102Imports of the armed forces and internal security forces, and security-related imports of Customs, are exempt from customs duties by decision of the Council of Ministers or the authorized body in each State.Amended M/124
- Article 103Used personal luggage and household items of citizens residing abroad and foreigners coming to reside for the first time, and travelers' non-commercial luggage and gifts, are exempt under the set conditions.
- Article 104Charities' supplies are exempt from customs duties under the controls and conditions set by the Implementing Regulations.
- Article 105Returned national goods, and returned foreign goods within one year of their re-export, are exempt, and only the increase is charged duties on goods temporarily exported for repair or completion of manufacture.
- Article 106Exemptions apply to covered goods whether imported directly, indirectly or bought from customs warehouses or free zones under the Administration's conditions, and the Director General decides disputes over exemption.
الباب التاسع: رسوم الخدماتArticles 107–107
الباب العاشر: المخلصون الجمركيونArticles 108–115
- Article 108A customs clearance agent is any natural or legal person who prepares, signs and submits customs declarations and completes clearance procedures for goods on behalf of others.
- Article 109Citizens of the Gulf Cooperation Council states, natural and legal persons, may practice the customs clearance profession after obtaining a license from the Administration.
- Article 110A declaration of goods for import, export or transit is accepted from their owners or authorized representatives under the Director General's conditions, or from licensed customs clearance agents.
- Article 111Endorsing the delivery order to the customs clearance agent or the owners' representatives is an authorization to complete the procedures, and the Administration bears no responsibility for delivering goods to the person to whom the order was endorsed.
- Article 112A customs clearance agent is responsible for his acts and those of his subordinates before importers, exporters and the Administration, in accordance with the provisions of this law.
- Article 113The text authorizes the Director General to issue instructions on eleven matters concerning clearance agents and their representatives, including licensing conditions, their obligations, opening offices and withdrawing licenses.
- Article 114After an investigation, the Director General may impose a warning, a fine of up to SAR 5,000, suspension for up to two years or license cancellation on the agent and his representative, with a grievance allowed within 30 days.
- Article 115A customs clearance agent must keep for five years a record of his transactions for others, covering duties, fees and expenses, which the Director or his delegate may inspect at any time.
الباب الحادي عشر: حقوق موظفي الإدارة وواجباتهمArticles 116–120
- Article 116Customs employees are judicial police officers while working, within their jurisdiction, and are given a card to show on request and wear an official uniform if their work requires it.
- Article 117Civil and military authorities and the internal security forces must give customs employees every assistance as soon as they ask, and the Administration must cooperate with other official bodies.
- Article 118Customs employees whose work requires it are permitted to carry weapons, and these employees are designated by decision of the Minister or the competent authority.
- Article 119Every employee of the customs Administration whose service ends for any reason must return what is in his custody to the Administration.
- Article 120Incentives and allowances for customs employees, according to the nature of their work, are set by decision of the Minister or the competent authority on the Director General's proposal, and apply once approved by the competent bodies.
الباب الثاني عشر: النطاق الجمركيArticles 121–121
الباب الثالث عشر: القضايا الجمركيةArticles 122–165
- Article 122Customs employees must combat smuggling and may inspect goods and means of transport and search persons; women are searched only by female inspectors, and searching houses needs sufficient evidence and permission.
- Article 123Authorized customs employees may board all ships in local ports, or entering or leaving them, remain on them until their cargo is unloaded and search all their parts.
- Article 124Authorized customs employees may board ships within the customs zone to search them and demand the manifest and documents, and if documents are refused or missing and there is suspicion, seize goods and escort the ship.
- Article 125The Administration may take appropriate measures to investigate smuggling inside and outside the customs office, in accordance with the rules set by the Minister or the competent authority.
- Article 126Smuggling may be investigated and goods seized across the state in the land and maritime zones, customs offices, ports and airports, and outside the zones in continuous pursuit.
- Article 127Customs employees may inspect documents, records and contracts relating to customs operations held by those concerned and seize them where there is a violation, and those concerned must keep them for five years after the operations are completed.
- Article 128Customs employees may detain anyone they suspect of committing, attempting or being connected with smuggling, or transporting or possessing smuggled goods.
- Article 129A seizure report is drawn up for customs violations and smuggling offenses in accordance with the procedures set in this law.
- Article 130A seizure report is drawn up by at least two customs employees when the violation or smuggling offense is discovered, and one employee may draw it up where necessary.
- Article 131The article lists ten items that must be stated in the seizure report, including the place, date, hour, names of the officers, violators, goods, facts, statements, reading of the report and handover.
- Article 132A seizure report drawn up under Articles 130 and 131 is evidence of the material facts its drafters personally observed unless the contrary is proven, and a formal deficiency does not invalidate it.
- Article 133The customs office may seize the goods subject to the violation or smuggling, the things used to conceal them and means of transport, except ships, aircraft and public buses unless specially prepared for smuggling.
- Article 134Smuggled narcotics and similar substances, or those whose smuggling was attempted, are disposed of in accordance with the laws and regulations in force in the State.
- Article 135Those who draw up the seizure report may seize goods, concealment items, means of transport and documents, and the Director General may obtain an order for precautionary attachment of violators' funds held by third parties.
- Article 136The Director General may by decision, where necessary and to secure the public treasury's rights, impose a customs guarantee on the funds of those liable or their partners.
- Article 137Arrest is permitted only for smuggling caught in the act or for resistance to customs or security officers that obstructs seizure; it is ordered by authorized officials and the arrested person is brought before the court within 24 hours.
- Article 138The Director General or his delegate may ask the competent authorities to ban violators or smuggling suspects from leaving the country if the seized materials do not cover duties and fines; the ban is lifted on a guarantee or proof of sufficiency.
- Article 139Collected customs fines and confiscations under the law are treated as civil compensation to the administration and are not covered by general amnesty provisions.
- Article 140Where there are several violations, a fine is due for each violation separately, and only the most severe fine applies if the violations are so connected that they cannot be separated.
- Article 141Other than cases treated as smuggling under Article 143, and consistent with international agreements in force, a fine under the Implementing Regulations applies to eight categories of customs violations, including declarations, import and transit.
- Article 142Smuggling is bringing goods in or out, or attempting to do so, in breach of legislation, without paying customs duties in whole or in part or contrary to prohibition or restriction provisions.
- Article 143The article lists fourteen cases treated as smuggling, including passing the customs department, concealment in hiding places, forged documents, and removing goods from free zones without completing procedures.
- Article 144Criminal liability for smuggling requires intent; those specially liable include principal perpetrators, accomplices, interveners and instigators, possessors, and owners of transport or premises under conditions.
- Article 145Smuggling and what is treated as such, and attempts at either, are punished with fines and imprisonment varying by type of goods, plus confiscation of goods and means of transport, and double penalties for repeat offenders.
- Article 146The Director General may hold and sell seized goods and means of transport when smugglers flee or cannot be traced; the proceeds go to the State if one year passes from the sale without the smugglers being caught.
- Article 147The Director General may issue decisions to collect overdue duties, other fees and fixed customs fines; objection may be made to the administration within 15 days, and does not stay execution unless a bank or cash guarantee is provided.
- Article 148Fines under Chapter Four of this Part are imposed by decision of the Director General or his delegate; the violator is notified in writing and must pay within 15 days of notification.
- Article 149A grievance may be filed with the Minister or the competent authority against the fine decisions referred to in the previous article within the same period, and the Minister may uphold, amend or cancel the decision.
- Article 150Criminal proceedings in smuggling crimes may not be initiated except on a written request from the Director General.
- Article 151The Director General or his delegate may, on a written request from the interested party, conclude a settlement in smuggling cases before the suit is filed or before the first-instance judgment, in place of the penalties in Article 145.
- Article 152The article sets settlement amounts for smuggling by type of goods, with confiscation, release or re-export of the goods, and confiscation of means of transport under conditions.
- Article 153The suit lapses after the settlement procedures concerning it are concluded.
- Article 154Violation and civil liability in smuggling arise when the material elements are present, good faith or ignorance is no defense except for one who proves force majeure or that he committed no act, and many categories are covered.
- Article 155Operators of private places where goods subject to a violation are deposited are liable for them; operators of public places and public passenger transport are liable unless they prove lack of knowledge and of interest.
- Article 156Guarantors are liable, within the limits of their guarantees, for paying customs duties, fines and other amounts due to the administration or due from the original obligors.
- Article 157Customs clearance agents are fully liable for violations and smuggling crimes in their declarations and those of their authorized employees, and not liable for undertakings unless they gave them or guaranteed those who gave them.
- Article 158Owners of goods, employers and carriers are liable for the acts of their employees and all those working in their interest regarding duties, fines and confiscations resulting from those acts.
- Article 159Heirs are not liable to pay the fines owed by the deceased from each one's share of the estate unless they were partners in the smuggling, and the suit lapses on the violator's death.
- Article 160Duties, taxes and fines prescribed or adjudged are collected jointly and severally from violators or those responsible for smuggling, following the procedures for collecting State treasury funds, with goods and means of transport as security.
- Article 161First-instance customs courts may be formed in the administration and customs departments under the legal instrument in force in each State.
- Article 162The first-instance customs court hears smuggling crimes, crimes and violations of the Law, and objections to collection and fine decisions, and may require a guarantor or order detention of the accused.
- Article 163Judgments of the first-instance customs court may be appealed before a special appeals court, which rules by majority; the appeal period is 30 days from notification of an in absentia judgment or from pronouncement of one in the defendant's presence.
- Article 164Judgments issued by the Court of Appeal have final (conclusive) force.
- Article 165Collection decisions, fine decisions and customs judgments are enforced after acquiring final force by all means of enforcement against the property of persons liable, and the Minister may obtain an order to attach enough to pay the amounts.
الباب الرابع عشر: بيع البضائعArticles 166–172
- Article 166The Administration may sell seized goods that are perishable or affect the safety of others, and goods whose value is falling with a license, without awaiting the judgment, with notice to the owner and refund of the price if the judgment favors him.
- Article 167After the period set by the Minister or the competent authority expires, the Administration may sell goods stored in customs warehouses or located in yards and on quays or abandoned in customs areas.
- Article 168The Administration sells goods and means of transport that became customs property by confiscation, settlement or waiver, goods not withdrawn from warehouses in time, and goods of unknown owners after the holding period.
- Article 169The Administration bears no responsibility for malfunction or damage to goods it sells under the Law, unless it is proved that it committed an obvious error in carrying out the sale.
- Article 170Customs sales are conducted by public auction under the rules of the Minister or the competent authority, and goods are sold free of fees and taxes except the brokerage commission, which the buyer bears.
- Article 171Sale proceeds are distributed starting with customs duties and then expenses; the balance for goods permitted for import is held in trust and may be reclaimed within a year, the balance for prohibited goods goes to the Treasury, and smuggling cases follow Article 172.
- Article 172The Treasury's share of the proceeds of fines and of the value of confiscated and waived goods is 50% after deducting duties and expenses, and the rest goes to the rewards fund for those who discovered and seized violations and those who helped them.
الباب الخامس عشر: امتياز إدارة الجماركArticles 173–173
الباب السادس عشر: التقادمArticles 174–176
- Article 174No claim or lawsuit for the refund of customs duties is accepted if more than three years have passed since they were paid.
- Article 175The Administration may destroy customs records, receipts, statements and documents of each year five years after their procedures end, and is not obliged afterward to produce them or give copies.
- Article 176Customs limitation periods, where no prosecution is brought, are 15 years for smuggling and enforcing its judgments, and 5 years for investigating violations and collecting their fines and duties not collected through the customs office's error.
الباب السابع عشر: أحكام ختاميةArticles 177–179
- Article 177The Director General may exempt government bodies from some procedures, and may sell them confiscated or waived goods at a suitable price when they need them, or waive them without consideration by decision of the Minister.
- Article 178The Financial and Economic Cooperation Committee of the Council States approves the Implementing Regulations of the Law, and each State issues them under its legal instrument.
- Article 179After it comes into force, the Unified Customs Law replaces the customs regulations and laws in the Member States, within the limits of each State's constitutional rules and basic laws and without conflicting with them.