Article 11 of the Saudi GCC Unified Customs Law
المادة 11 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني: أحكام تطبيق التعرفة الجمركية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 الشأن وأحكام الاتفاقيات الدولية النافذة.
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 11 explained in plain English
This article defines how customs taxes are imposed, amended and abolished. The text provides that this is done:
- By the legal instrument in force in each member state, meaning that each state uses its usual legislative or regulatory instrument.
- Taking into account:
- The decisions issued by the Council states on the matter.
- The provisions of the international agreements in force.
This provision combines two things: that the legal instrument is internal to each state, and that the content of what is issued by it takes account of the common Gulf framework and international obligations. The article does not name the legal instrument in the Kingdom but refers to what is in force.
According to Article 2, customs tax (duty) is the amounts collected on goods under the provisions of the Law, and the "Council" is the Gulf Cooperation Council for the Arab States.
This article connects with Article 10, which shows that the tax category may be a percentage, a specific amount, or both, and with Article 12, which provides that decisions amending the customs tax category set the date on which they begin to apply.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer who specializes 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 11 of the Saudi GCC Unified Customs Law
Who imposes or amends customs duties?
They are imposed, amended and abolished by the legal instrument in force in each member state.
Are Gulf decisions taken into account when amending duties?
Yes, taking into account the decisions issued by the Council states and the provisions of the international agreements in force.
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 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.