Article 10 of the Saudi GCC Unified Customs Law
المادة 10 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني: أحكام تطبيق التعرفة الجمركية
The 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.
Official text (Arabic)
This article has not been amended since the law was issued.
تكون فئة ضريبة التعرفة الجمركية إما مئوية (نسبة مئوية من قيمة البضاعة) أو نوعية (مبلغا على كل وحدة من البضاعة)، ويجوز أن تكون هذه الضريبة مئوية ونوعية معا للنوع الواحد من البضاعة.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 10 explained in plain English
This article shows the ways of setting the customs tax category in the tariff, which come in three forms:
- The percentage tax: a percentage of the value of the goods. The higher the value of the goods, the higher the amount of tax.
- The specific tax: a fixed amount on each unit of the goods, regardless of their value.
- Combining the two: the tax may be both percentage and specific for a single type of goods.
The article does not set specific percentages or amounts; these appear in the customs tariff schedule, which according to Article 2 is the schedule containing the names of goods and the customs tax categories they are subject to, with the rules and notes in it. Article 2 also defines the "type of goods" as the name given in the customs tariff schedule.
The importance of the distinction for an importer is that the method of calculation differs: with the percentage tax the customs value is the basis, and with the specific tax the number or quantity of units is the basis.
This article connects with Article 9, which subjects goods entering the state to customs taxes under the unified tariff, and with Article 11, which provides that customs taxes are imposed, amended and abolished by the legal instrument in force in each member state.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer who specializes in customs and commercial cases.
Practical example
Two items of goods arrive at the port of Jeddah: the first has a category that is a percentage of its value, so its tax is calculated on its value, and the second has a category that is an amount per unit, so it is calculated on the number of its units. The tariff may also combine the two methods for a single type of goods.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 10 of the Saudi GCC Unified Customs Law
What types of customs tax are there?
Percentage (a percentage of the value of the goods), specific (an amount per unit), or both together for a single type.
Does the article set the customs duty percentage?
No. It shows only how the category is determined, while the categories themselves appear in the customs tariff schedule.
More articles on Customs Tariff and Duties
- Article 9
The 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.
تخضع البضائع التي تدخل إلى الدولة للضرائب "الرسوم" الجمركية بموجب التعرفة الجمركية الموحدة وللرسوم المقررة إلا ما استثني بموجب أحكام هذا النظام "القانون"، أو بم
- Article 11
The 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.
تفرض الضرائب "الرسوم" الجمركية، وتعدل وتلغى بالأداة القانونية المعمول بها في كل دولة من الدول الأعضاء مع الأخذ بالاعتبار القرارات التي تصدر عن دول المجلس في هذا
- Article 12
The article provides that decisions on amending a customs tax category set the date on which they begin to apply.
تحدد القرارات المتعلقة بتعديل فئة الضريبة "الرسوم" الجمركية التاريخ الذي يبدأ تطبيقها فيه.
- Article 13
The 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.
تخضع البضائع المستوردة للضريبة "الرسوم" الجمركية النافذة في تاريخ تسجيل البيان الجمركي في الدوائر الجمركية، ما لم ينص على خلاف ذلك في صلب القرارات المعدلة للتعر
- Article 14
Article 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.
عند وجوب تصفية الضريبة "الرسوم" الجمركية حكما على البضائع المودعة في المستودع بسبب انتهاء مهلة الإيداع، تطبق عليها نصوص التعرفة النافذة في تاريخ تسجيل البيان ال
- Article 15
Article 15 subjects goods leaving free zones and free markets for local markets to the customs tariff in force on the date of their exit.
تخضع البضائع الخارجة من المناطق والأسواق الحرة إلى الأسواق المحلية للتعرفة الجمركية النافذة في تاريخ خروجها.
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.