Article 132 of the Saudi GCC Unified Customs Law
المادة 132 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثاني: محضر الضبط
A seizure report drawn up under Articles 130 and 131 is evidence of the material facts its drafters personally observed unless the contrary is proven, and a formal deficiency does not invalidate it.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - يعد محضر الضبط المنظم وفق المادتين 130 - 131 من هذا النظام " القانون" حجة فيما يتعلق بالوقائع المادية التي عاينها منظموه بأنفسهم ما لم يثبت العكس .
ب - لا يعد النقص الشكلي في محضر الضبط سببا لبطلانه ، ولا يمكن إعادته إلى منظميه إلا إذا كان النقص متعلقا بالوقائع المادية .
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 132 explained in plain English
This article sets the legal value of the seizure report.
(a) Evidentiary weight:
- Its condition: the report must be drawn up under Articles 130 and 131. This includes what Article 130 provides, that at least two employees draw it up when the violation or smuggling offense is discovered, with one employee permitted where necessary.
- Its scope: it is limited to the material facts that its drafters observed themselves, so it does not cover what they relayed from others or what they inferred.
- Its nature: evidence unless the contrary is proven, that is, it is open to proof to the contrary, and the burden of that falls on whoever objects to it.
(b) Formal deficiency:
- A formal deficiency is not a ground for invalidating the report.
- It may not be returned to its drafters to complete it unless the deficiency relates to the material facts.
The practical meaning: someone who objects to a seizure report cannot rely merely on a formal error in it; he must prove the opposite of the material facts recorded in it. Article 133 permits the customs office to seize the goods that are the subject of the violation or smuggling, and the things used to conceal them, and means of transport, with exceptions. Anyone wishing to challenge a seizure report would do well to consult a lawyer specializing in criminal and customs cases to assess the evidence for proving the contrary.
Practical example
A seizure report stated that the employees found cartons of cigarettes hidden in the floor of a truck, but omitted to write the hour in words. This formal deficiency does not invalidate the report, and it remains evidence of what the employees observed unless the driver proves the contrary.
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 132 of the Saudi GCC Unified Customs Law
Is a customs report conclusive evidence?
It is evidence of the material facts that its drafters observed themselves unless the contrary is proven.
Is a seizure report invalidated by a formal error?
A formal deficiency is not a ground for its invalidation.
When is the report returned to its drafters?
If the deficiency relates to the material facts.
Articles this article refers to
- Article 130
A seizure report is drawn up by at least two customs employees when the violation or smuggling offense is discovered, and one employee may draw it up where necessary.
ينظم محضر الضبط موظفان على الأقل من الجمارك حال اكتشاف المخالفة أو جريمة التهريب ، ويجوز عند الضرورة أن ينظم محضر الضبط موظف واحد .
- Article 131
The article lists ten items that must be stated in the seizure report, including the place, date, hour, names of the officers, violators, goods, facts, statements, reading of the report and handover.
يذكر في محضر الضبط ما يلي : 1 - مكان تنظيمه وتاريخه وساعته بالأحرف والأرقام . 2 - أسماء ضابطي الواقعة ومنظمي محضر الضبط وتوقيعهم وطبيعة أعمالهم . 3 - أسماء المخ
More articles on Seizure Report and Customs Detention
- Article 126
Smuggling may be investigated and goods seized across the state in the land and maritime zones, customs offices, ports and airports, and outside the zones in continuous pursuit.
يجوز إجراء التحري عن التهريب وحجز البضائع وتحقيق المخالفات الجمركية بشأن جميع البضائع على امتداد أراضي الدولة في الحالات التالية: 1 - في النطاقين الجمركيين البر
- Article 128
Customs employees may detain anyone they suspect of committing, attempting or being connected with smuggling, or transporting or possessing smuggled goods.
يجوز لموظفي الإدارة التحفظ على أي شخص إذا كان لديهم اشتباه بأنه ارتكب أو حاول ارتكاب جريمة أو كان ذا علاقة بارتكاب جريمة من الجرائم التالية: 1 - التهريب. 2 - نق
- Article 129
A seizure report is drawn up for customs violations and smuggling offenses in accordance with the procedures set in this law.
يُحرر محضر الضبط لمخالفات وجرائم التهريب الجمركي وفق الأصول المحددة في هذا النظام "القانون ".
- Article 130
A seizure report is drawn up by at least two customs employees when the violation or smuggling offense is discovered, and one employee may draw it up where necessary.
ينظم محضر الضبط موظفان على الأقل من الجمارك حال اكتشاف المخالفة أو جريمة التهريب ، ويجوز عند الضرورة أن ينظم محضر الضبط موظف واحد .
- Article 131
The article lists ten items that must be stated in the seizure report, including the place, date, hour, names of the officers, violators, goods, facts, statements, reading of the report and handover.
يذكر في محضر الضبط ما يلي : 1 - مكان تنظيمه وتاريخه وساعته بالأحرف والأرقام . 2 - أسماء ضابطي الواقعة ومنظمي محضر الضبط وتوقيعهم وطبيعة أعمالهم . 3 - أسماء المخ
- Article 133
The customs office may seize the goods subject to the violation or smuggling, the things used to conceal them and means of transport, except ships, aircraft and public buses unless specially prepared for smuggling.
للدائرة الجمركية حجز البضائع موضوع المخالفة أو جرم التهريب والأشياء التي استعملت لإخفائها، وكذلك وسائط النقل من أي نوع كانت؛ كالقوارب والسيارات والحيوانات، عدا
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.