Article 112 of the Saudi GCC Unified Customs Law
المادة 112 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب العاشر: المخلصون الجمركيون
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.
Official text (Arabic)
This article has not been amended since the law was issued.
يعد المخلص الجمركي مسؤولاً عن أعماله وأعمال تابعيه أمام المستوردين والمصدرين وأمام الإدارة وفق أحكام هذا النظام " القانون".
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 112 explained in plain English
This article sets the responsibility of the customs clearance agent.
Scope of responsibility:
- For his own acts.
- And for the acts of his subordinates, such as his representatives and employees.
Before whom:
- The importers and exporters he deals with.
- The Administration (the General Customs Administration).
The framework: in accordance with the provisions of this law.
What this means: the agent cannot disclaim a mistake made by his representative or an employee of his, because his responsibility extends to the acts of his subordinates. His responsibility is also twofold: toward his client, the goods owner, and toward customs. The article does not specify the type of responsibility or its penalty, which are found in the other provisions of the law.
Article 111 makes endorsing the delivery order to the agent's name an authorization for him to complete the procedures, without responsibility on the Administration for delivering the goods to him. Article 113 empowers the Director General to issue the necessary instructions on the conditions of licensing and the obligations of the agent and his representative. Anyone harmed by the mistake of a customs clearance agent would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
A representative working for a clearance office in Dammam made a mistake in a client's shipment data, and the client suffered a loss. The customs clearance agent is responsible for his representative's work before the client and before the Administration in accordance with the provisions of the law.
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 112 of the Saudi GCC Unified Customs Law
Is the customs clearance agent responsible for his employees' mistakes?
Yes. The customs clearance agent is responsible for his own acts and the acts of his subordinates.
Before whom is the customs clearance agent accountable?
Before importers and exporters and before the Administration, in accordance with the provisions of the law.
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 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 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.

