Article 110 of the Saudi GCC Unified Customs Law
المادة 110 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب العاشر: المخلصون الجمركيون
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 ممثليهم المفوضين من قبلهم الذين تتوافر فيهم الشروط التي يحددها المدير العام بما في ذلك شروط التفويض.
2 - المخلصين الجمركيين المرخص لهم.
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 110 explained in plain English
This article sets from whom the declaration of goods is accepted by the customs office and its procedures completed.
Scope of the rule: it covers the procedures in all cases: import, export and transit.
From whom the declaration is accepted:
- Owners of the goods or their representatives authorized by them, provided they meet the conditions set by the Director General, including the conditions of authorization.
- Licensed customs clearance agents.
What this means in practice: a goods owner can clear their goods themselves or through an authorized representative, provided the Director General's conditions are met, without being required to use a customs clearance agent. They can also use a licensed customs clearance agent. Someone who is neither an owner, nor an authorized representative meeting the conditions, nor a licensed agent, is not accepted to make the declaration, according to the text.
Article 109 requires a license from the Administration to practice the clearance profession. Article 111 makes endorsing the delivery order to the name of the customs clearance agent or the owners' representatives an authorization to complete the procedures, without the Administration bearing responsibility for delivering the goods to the person to whom the order was endorsed. Anyone who needs to prepare a valid authorization would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
An electronics shop owner in Riyadh wants to clear his shipment himself without a customs clearance agent. The declaration is accepted from him as the owner of the goods, provided he meets the conditions set by the Director General. If he wants to authorize an employee, the authorization must meet the Director General's conditions.
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 110 of the Saudi GCC Unified Customs Law
Can I clear my goods myself?
Yes. The declaration is accepted from goods owners or their authorized representatives who meet the conditions set by the Director General.
Must I use a customs clearance agent?
No. The article accepts the declaration from owners or their authorized representatives or from licensed customs clearance agents.
Does the rule cover export and transit?
Yes. It covers import, export and transit.
More articles on Customs Broker
- Article 108
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.
يعد مخلصا جمركيا كل شخص طبيعي أو اعتباري يزاول إعداد البيانات الجمركية وتوقيعها وتقديمها للدائرة الجمركية وإتمام الإجراءات الجمركية الخاصة بتخليص البضائع لحساب
- 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 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.