Article 135 of the Saudi GCC Unified Customs Law
المادة 135 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثالث: تدابير احتياطية
Those who draw up the seizure report may seize goods, concealment items, means of transport and documents, and the Director General may obtain an order for precautionary attachment of violators' funds held by third parties.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - يجوز لمحرري محضر الضبط حجز البضائع موضوع المخالفة أو التهريب والأشياء التي استعملت لإخفائها ووسائط النقل وضبط جميع المستندات ووضع اليد عليها؛ بغية إثبات المخالفات أو جرائم التهريب، وضمانا للرسوم والضرائب والغرامات .
ب - يجوز للمدير العام -عند الاقتضاء- أن يستصدر أمرا من السلطات المختصة بتوقيع الحجز التحفظي على أموال المخالفين والمسؤولين عن التهريب تحت يد الغير؛ ضمانا لتحصيل الضرائب والرسوم الجمركية والغرامات، وتنفيذا للقرارات النهائية أو الأحكام النهائية الصادرة بالإلزام بأدائها.
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 135 explained in plain English
This article regulates precautionary measures in violations and smuggling crimes, at two levels:
(a) Seizure by those who draw up the report: those who draw up the seizure report may:
- Seize the goods that are the subject of the violation or smuggling.
- Seize the items used to conceal them and the means of transport.
- Seize and take possession of all documents.
The purpose: to prove violations or smuggling crimes, and to secure duties, taxes and fines.
(b) Precautionary attachment of violators' funds:
- The Director General may, where necessary, obtain an order from the competent authorities.
- To impose precautionary attachment on the funds of violators and those responsible for smuggling held by third parties, such as funds at banks or owed to them by debtors.
- The purpose: to secure collection of duties and fines, and to enforce final decisions or final judgments obliging their payment.
Note that the Director General does not impose the precautionary attachment himself, but obtains an order from the competent authorities. Article 134 provides that smuggled narcotics are disposed of under the laws in force in the State. Article 136 allows the Director General, where necessary and to secure the public treasury's rights, to impose a customs guarantee on the funds of those liable or their partners. A person whose funds have been seized would do well to consult a lawyer specializing in criminal and customs cases.
Practical example
An import company is accused of customs smuggling and owes large duties and fines. The Director General may obtain an order from the competent authorities for precautionary attachment of its accounts at banks to secure collection of the duties and fines.
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 135 of the Saudi GCC Unified Customs Law
Can customs attach my funds at the bank?
Where necessary, the Director General may obtain an order from the competent authorities for precautionary attachment of violators' funds held by third parties.
What is the purpose of seizing documents in smuggling cases?
To prove violations or smuggling crimes, and to secure duties, taxes and fines.
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 132
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.
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 ي
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.