Article 12 of the Saudi GCC Unified Customs Law
المادة 12 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني: أحكام تطبيق التعرفة الجمركية
The article provides that decisions on amending a customs tax category set the date on which they begin to apply.
Official text (Arabic)
This article has not been amended since the law was issued.
تحدد القرارات المتعلقة بتعديل فئة الضريبة "الرسوم" الجمركية التاريخ الذي يبدأ تطبيقها فيه.
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 12 explained in plain English
This article deals with the question of the timing of applying customs tax amendments. The rule is that decisions on amending a customs tax category themselves set the date on which they begin to apply.
In practical terms this means:
- The start date for applying the new category is not presumed but is taken from the amending decision itself.
- A person dealing in imports needs to follow the application date stated in each amending decision.
This article connects with Article 11, which provides that customs taxes are imposed, amended and abolished by the legal instrument in force in each member state, taking into account the Council states' decisions and the international agreements in force. The decision that amends the category is issued by this instrument and sets its date of application.
It also connects with Article 13, which subjects imported goods to the customs tax in force on the date of registering the customs declaration, unless otherwise provided in the body of the decisions amending the tariff. Together the two articles show that the amending decision is the reference for the timing of application.
According to Article 2, the category appears in the customs tariff, which is the schedule containing the names of goods and the customs tax categories they are subject to.
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 12 of the Saudi GCC Unified Customs Law
When does an amendment to customs duties begin to apply?
On the date set by the decision on amending the customs tax category.
What tax applies to imported goods when the tariff is amended?
Under Article 13, the tax in force on the date of registering the customs declaration, unless otherwise provided in the body of the amending decisions.
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 11
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.
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
- 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.