Article 121 of the Saudi GCC Unified Customs Law
المادة 121 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني عشر: النطاق الجمركي
Prohibited, restricted and high-duty goods, and other goods the Director General designates, are subject to the customs zone provisions, with the Implementing Regulations setting the conditions, documents and procedures for transporting them within it.
Official text (Arabic)
This article has not been amended since the law was issued.
تخضع لأحكام النطاق الجمركي البضائع الممنوعة والمقيدة والخاضعة لضرائب " لرسوم " جمركية مرتفعة، وكذلك البضائع الأخرى التي يعينها المدير العام بقرار منه ، وتحدد اللائحة التنفيذية شروط النقل داخل هذا النطاق والمستندات والإجراءات اللازمة لذلك.
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 121 explained in plain English
This article sets out the goods that are subject to the provisions of the customs zone. According to the law's definitions, the customs zone is the part of land or sea subject to specified customs control and procedures. It includes the maritime zone (from the shores to the end of territorial waters) and the land zone (between the shores or land borders and an inner line determined by the Minister or the competent authority).
Goods subject:
- Prohibited goods: those whose import or export the state prohibits.
- Restricted goods: those whose import or export is restricted.
- Goods subject to high customs duties.
- Other goods that the Director General designates by his decision.
What the Implementing Regulations determine: the conditions for transport within the zone, the documents, and the necessary procedures. The article does not state these conditions.
The practical meaning: transporting these goods in the areas close to borders and coasts is not free, but is subject to special conditions and documents, because these areas are the most exposed to smuggling. The article does not specify the amount of duties that counts as "high".
Article 122 requires the Administration's employees to combat smuggling, and gives them the powers to inspect goods and means of transport and search persons, and to search houses and warehouses with permission from the competent authority when there is sufficient evidence. Anyone whose goods were seized within the customs zone would do well to consult a lawyer specializing in criminal and customs cases.
Practical example
A merchant is transporting a shipment of restricted goods by truck in an area near the land border. He must carry the documents and follow the procedures set by the Implementing Regulations for transport within the customs zone.
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 121 of the Saudi GCC Unified Customs Law
What goods are subject to the customs zone provisions?
Prohibited goods, restricted goods, goods subject to high customs duties, and other goods that the Director General designates by his decision.
Who sets the conditions for transport within the customs zone?
The Implementing Regulations set the conditions, documents and procedures required for transport.
More articles on Customs Officers and Combating Smuggling
- Article 55
The department may open packages where it suspects prohibited goods or a mismatch with the documents, in the absence of an owner who refuses to attend despite being notified, and where necessary before notifying him, through a committee formed by the Director General.
للدائرة الجمركية الحق في فتح الطرود لمعاينتها عند الاشتباه بوجود بضائع ممنوعة أو مخالفة لما هو وارد في الوثائق الجمركية في غياب مالك البضاعة، أو من يمثله، إذا ا
- Article 81
The customs department may inspect free zones and markets for goods prohibited from entering, and audit documents and examine goods when smuggling is suspected.
للدائرة الجمركية القيام بأعمال التفتيش في المناطق والأسواق الحرة عن البضائع الممنوع دخولها إليها ،كما يجوز لها تدقيق المستندات والكشف على البضائع لدى الاشتباه ب
- Article 116
Customs employees are judicial police officers while working, within their jurisdiction, and are given a card to show on request and wear an official uniform if their work requires it.
أ - يعد موظفو الإدارة أثناء قيامهم بأعمالهم من رجال الضبط القضائي ، وذلك في حدود اختصاصاتهم . ب - يعطى موظفو الإدارة عند تعيينهم بطاقة تثبت طبيعة عملهم ، وعليهم
- Article 117
Civil and military authorities and the internal security forces must give customs employees every assistance as soon as they ask, and the Administration must cooperate with other official bodies.
على السلطات المدنية والعسكرية وقوى الأمن الداخلي أن تقدم لموظفي الإدارة كل مساعدة للقيام بعملهم بمجرد طلبهم ذلك ، كما يجب على الإدارة التعاون مع الجهات الرسمية
- Article 118
Customs employees whose work requires it are permitted to carry weapons, and these employees are designated by decision of the Minister or the competent authority.
يسمح بحمل السلاح لموظفي الجمارك الذين تتطلب طبيعة عملهم ذلك ، ويحدد هؤلاء الموظفون بقرار من الوزير أو الجهة المختصة .
- Article 119
Every employee of the customs Administration whose service ends for any reason must return what is in his custody to the Administration.
على كل موظف من موظفي الإدارة تنتهي خدماته لأي سبب كان ، أن يعيد ما في عهدته إلى الإدارة .
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.

