Article 108 of the Saudi GCC Unified Customs Law
المادة 108 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب العاشر: المخلصون الجمركيون
A 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.
Official text (Arabic)
This article has not been amended since the law was issued.
يعد مخلصا جمركيا كل شخص طبيعي أو اعتباري يزاول إعداد البيانات الجمركية وتوقيعها وتقديمها للدائرة الجمركية وإتمام الإجراءات الجمركية الخاصة بتخليص البضائع لحساب الغير .
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 108 explained in plain English
This article defines the customs clearance agent, and begins the provisions on this profession.
Who is a customs clearance agent? Any natural person (an individual) or legal person (a company or establishment) who carries out the following:
- Preparing customs declarations.
- Signing them.
- Submitting them to the customs office.
- Completing the customs procedures for clearing goods.
The decisive element: this must be done on behalf of others. Someone who clears their own goods is not a customs clearance agent in this sense.
This is consistent with Article 2's definition of the customs clearance agent as any natural or legal person licensed to carry out customs clearance work on behalf of others, and its definition of customs clearance as documenting the customs declarations for incoming, outgoing and transit goods. Article 2 also defines the clearance agent's representative as the natural person licensed to follow up customs procedures.
Article 109 provides that citizens of the Council states, natural and legal, may practice this profession after obtaining a license from the Administration. Anyone dealing with a customs clearance agent and facing a dispute with them would do well to consult a lawyer specializing in customs and commercial cases.
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 108 of the Saudi GCC Unified Customs Law
Who is a customs clearance agent?
Any natural or legal person who prepares, signs and submits customs declarations and completes goods clearance procedures on behalf of others.
Is someone who clears their own goods a customs clearance agent?
The definition requires that the work be done on behalf of others.
More articles on Customs Broker
- Article 109
Citizens of the Gulf Cooperation Council states, natural and legal persons, may practice the customs clearance profession after obtaining a license from the Administration.
يحق لمواطني دول المجلس ( الطبيعيين والاعتباريين ) مزاولة مهنة التخليص الجمركي بعد الحصول على ترخيص من الإدارة
- Article 110
A 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.
يقبل التصريح عن البضائع لدى الدائرة الجمركية وإتمام الإجراءات الجمركية عليها سواء كان ذلك للاستيراد أم للتصدير أم العبور "ترانزيت" من : 1 - مالكي البضائع أو ممث
- Article 111
Endorsing 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.
يعد تظهير إذن التسليم لاسم المخلص الجمركي أو ممثلي مالكي البضاعة تفويضا لإتمام الإجراءات الجمركية عليها، دون تحمل الإدارة أي مسؤولية من جراء تسليم البضاعة إلى م
- Article 112
A 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.
يعد المخلص الجمركي مسؤولاً عن أعماله وأعمال تابعيه أمام المستوردين والمصدرين وأمام الإدارة وفق أحكام هذا النظام " القانون".
- Article 113
The 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.
للمدير العام أن يصدر التعليمات اللازمة لما يلي : 1 - الشروط اللازمة لمنح التراخيص في مزاولة مهنة التخليص الجمركي 2 - الشروط اللازمة لمنح التراخيص في مزاولة مهنة
- Article 114
After 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.
مع مراعاة نص المادة (141 ) من هذا النظام " القانون " وعدم الإخلال بأية مسؤولية مدنية أو جزائية يقرها هذا النظام " القانون " أو أي نظام "قانون" آخر، للمدير العام
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.

