Article 13 of the Saudi GCC Unified Customs Law
المادة 13 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني: أحكام تطبيق التعرفة الجمركية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 للتعرفة 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 13 explained in plain English
This article answers an important practical question: if the customs tax changes, which category applies to the imported goods?
The rule: imported goods are subject to the customs tax in force on the date the customs declaration is registered at the customs departments.
The exception: unless otherwise provided in the body of the decisions amending the customs tariff.
This means that what counts is not the date of purchase, shipping or arrival of the goods, but the date of registering the customs declaration, unless the amending decision provides otherwise.
According to Article 2, the customs declaration is the statement of the goods or the declaration that their owner or his representative submits, specifying the distinguishing elements of the goods and their quantities in detail.
This article connects with Article 12, which provides that decisions on amending a customs tax category set the date on which they begin to apply. It also connects with Article 14, which applies the tariff provisions in force on the date of registering the customs declaration to goods deposited in a warehouse when tax on them must be settled by operation of law because the deposit period has expired.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer who specializes in customs and commercial cases.
Practical example
A merchant in Dammam bought a shipment, and while it was at sea a decision was issued amending the tax category on it. On its arrival he registered the customs declaration. Under this article the category in force on the date of registering the declaration applies, unless the amending decision provides otherwise.
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 13 of the Saudi GCC Unified Customs Law
Which customs duties apply if the tariff changes before the goods arrive?
The tax in force on the date of registering the customs declaration, unless otherwise provided in the body of the decisions amending the tariff.
Does the date the goods were bought count?
No. According to the text, what counts is the date of registering the customs declaration at the customs departments.
What is a customs declaration?
According to Article 2, it is the declaration that the owner of the goods or his representative submits, specifying the distinguishing elements of the goods and their quantities in detail.
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 12
The article provides that decisions on amending a customs tax category set the date on which they begin to apply.
تحدد القرارات المتعلقة بتعديل فئة الضريبة "الرسوم" الجمركية التاريخ الذي يبدأ تطبيقها فيه.
- 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.