Article 115 of the Saudi GCC Unified Customs Law
المادة 115 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب العاشر: المخلصون الجمركيون
A customs clearance agent must keep for five years a record of his transactions for others, covering duties, fees and expenses, which the Director or his delegate may inspect at any time.
Official text (Arabic)
This article has not been amended since the law was issued.
على المخلص الجمركي أن يحتفظ لديه بسجل لمدة خمس سنوات يدون فيها خلاصة المعاملات الجمركية التي أنجزها لحساب الغير ضمن الشروط التي تحددها الإدارة .
ويجب أن يشمل هذا السجل مقدار الرسوم التي دُفعت للدائرة الجمركية والأجور المدفوعة للمخلص، وأي نفقة أخرى صرفت على المعاملات ، وللمدير أو من يفوضه الصلاحية المطلقة في الاطلاع في أي وقت على هذه السجلات دون أي اعتراض من المخلص الجمركي .
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 115 explained in plain English
This article imposes on the customs clearance agent a duty to keep a record of his transactions.
Elements of the obligation:
- Duration: keeping the record for five years.
- General content: a summary of the customs transactions he completed on behalf of others, under the conditions set by the Administration.
- Mandatory entries: the record must include:
- The amount of duties paid to the customs office.
- The fees paid to the agent.
- Any other expense incurred on the transactions.
Right of inspection: the Director or his delegate has absolute authority to inspect these records at any time, without any objection from the customs clearance agent.
Importance: the record provides transparency in the relationship between the agent and his clients, as it shows what was paid to customs and what the agent charged, and it enables customs to supervise the profession. The article does not specify the form of the record and leaves its conditions to the Administration.
Article 114 sets out the penalties the Director General may impose on the agent for breaching his obligations. Article 116 moves on to the status of the Administration's employees as judicial police officers. Anyone who wants to verify the soundness of their records would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
A clearance office in Jeddah completed hundreds of transactions during the year. It must keep a record for five years stating, for each transaction, the duties paid to customs, its fee and any other expenses, and the head of the customs office or his delegate may inspect it at any time.
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 115 of the Saudi GCC Unified Customs Law
How long must a customs clearance agent keep records?
Five years.
What does a customs clearance agent's record include?
A summary of transactions for others, the amount of duties paid to customs, the fees paid to the agent, and any other expense.
Can the agent refuse to let customs inspect his record?
No. The Director or his delegate has absolute authority to inspect it at any time without any objection.
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 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
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.