Article 127 of the Saudi GCC Unified Customs Law
المادة 127 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الأول: التحري عن التهريب
Customs employees may inspect documents, records and contracts relating to customs operations held by those concerned and seize them where there is a violation, and those concerned must keep them for five years after the operations are completed.
Official text (Arabic)
This article has not been amended since the law was issued.
لموظفي الإدارة الحق في الاطلاع على الأوراق والمستندات والسجلات والمراسلات والعقود التجارية والوثائق أيا كان نوعها ، المتعلقة بصورة مباشرة أو غير مباشرة بالعمليات الجمركية ، وضبطها عند وجود مخالفة ، وذلك لدى مؤسسات الملاحة والنقل وجميع الأشخاص الطبيعيين والاعتباريين الذي لهم صلة بالعمليات الجمركية ، وعلى المؤسسات والأشخاص المذكورين حفظ جميع الأوراق المشار إليها مدة خمس سنوات من تاريخ إتمام العمليات الجمركية .
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 127 explained in plain English
This article gives customs employees the power of documentary supervision, and imposes on dealers a duty to retain records.
First: the right of inspection
- The subject: papers, documents, records, correspondence, commercial contracts and documents of any kind.
- The condition: they must be directly or indirectly related to customs operations.
- Held by whom: navigation and transport institutions, and all natural and legal persons connected with customs operations.
Second: the right of seizure
The Administration's employees may seize these documents where there is a violation. Inspection is therefore available, while seizure is tied to the existence of a violation.
Third: the duty of retention
The institutions and persons mentioned must keep all these papers for five years from the date the customs operations are completed.
The importer, the exporter, the transport company and the shipping agent are therefore all obliged to keep their documents relating to customs operations for five years. Article 126 sets the places for investigating smuggling and seizing goods. Article 128 permits holding anyone suspected of committing smuggling or of transporting or possessing smuggled goods. Anyone whose documents were seized would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
An import company in Riyadh finished clearing a shipment three years ago, and customs employees then asked to inspect the purchase contract and the correspondence with the supplier. The company must have kept them, because the retention period is five years from the completion of the operation.
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 127 of the Saudi GCC Unified Customs Law
How many years must customs documents be kept?
Five years from the date the customs operations are completed.
Is customs entitled to inspect a company's commercial contracts?
Yes, if they are directly or indirectly related to customs operations.
When may customs seize documents?
Where there is a violation.
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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
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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
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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
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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.