Article 107 of the Saudi GCC Unified Customs Law
المادة 107 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب التاسع: رسوم الخدمات
Goods in customs yards and warehouses are subject to storage, handling and service fees, with storage fees not exceeding half the goods' value, and the fees are set by decision of the Minister.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - تخضع البضائع التي توضع في الساحات والمستودعات التابعة للدائرة الجمركية لرسوم التخزين والمناولة والتأمين والخدمات الأخرى التي تقتضيها عملية خزن البضائع ومعاينتها وفقا للمعدلات المقررة ، ولا يجوز بأي حال من الأحوال أن يتجاوز رسم التخزين نصف القيمة المقدرة للبضاعة . وإذا أدارت المستودعات جهات أخرى فلها استيفاء هذه الرسوم وفق النصوص والمعدلات المقررة بهذا الشأن .
ب - يجوز إخضاع البضائع لرسوم الترصيص والختم والتحليل وجميع ما يقدم لها من خدمات.
ج - تحدد الخدمات والرسوم الواردة في هذه المادة وشروط استيفائها بموجب قرار يصدره الوزير أو الجهة المختصة .
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 107 explained in plain English
This article regulates customs service fees, which are amounts customs collects in return for performing a service, different from the customs duties imposed on goods.
(a) Storage fees and related fees:
- Goods placed in the yards and warehouses belonging to the customs office are subject to fees for storage, handling and insurance and the other services that the storage and inspection of the goods require, at the set rates.
- Ceiling: under no circumstances may the storage fee exceed half the estimated value of the goods.
- If the warehouses are run by other bodies, they may collect these fees in accordance with the set provisions and rates.
(b) Other fees: goods may be subject to fees for sealing, stamping and analysis and all services provided to them.
(c) Determination: the services, fees and conditions for collecting them are determined by decision of the Minister or the competent authority. The article does not state the rates themselves.
The ceiling in paragraph (a) is an important protection for goods owners: however long the storage lasts, its fee does not exceed half the estimated value, and note that the ceiling applies specifically to the storage fee. Article 108 defines the customs clearance agent. Anyone who has accumulated storage fees would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
A merchant left a shipment with an estimated value of SAR 40,000 in a customs yard for several months. However much storage fees accumulate, the storage fee may not exceed SAR 20,000, which is half the estimated value, in addition to the handling fees and other set service fees.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
How we write and review contentCommercial & Corporate Law lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
Commercial & Corporate Law lawyers
Lawyers who handle this kind of case
Ibrahim Al Salem Law Firm
Active contributor
Dr. Ali Al-Rubaie Law Office and Ittihad Al-Asr Legal Company
Frequently asked questions about Article 107 of the Saudi GCC Unified Customs Law
Is there a maximum for customs storage fees?
Yes. Under no circumstances may the storage fee exceed half the estimated value of the goods.
Who sets customs service fees?
They are set by a decision issued by the Minister or the competent authority, together with the conditions for collecting them.
Are fees charged for analysis and stamping?
Goods may be subject to fees for sealing, stamping and analysis and all services provided to them.
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 10
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.
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
- 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
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.