Article 136 of the Saudi GCC Unified Customs Law
المادة 136 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثالث: تدابير احتياطية
The Director General may by decision, where necessary and to secure the public treasury's rights, impose a customs guarantee on the funds of those liable or their partners.
Official text (Arabic)
This article has not been amended since the law was issued.
يجوز بقرار من المدير العام -عند الضرورة وضمانا لحقوق الخزينة العامة- فرض تأمين جمركي على أموال المكلفين أو شركائهم.
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 136 explained in plain English
This article gives the Director General the power to impose a customs guarantee on funds.
Elements of the provision:
- Who holds the power: the Director General, by a decision of his.
- The condition: where necessary.
- The purpose: to secure the rights of the public treasury.
- The subject: the funds of those liable or their partners.
What distinguishes this article: the power extends to the partners' funds, not only those of the person liable. The article does not define the customs guarantee, its effects or its duration, and does not specify the cases of necessity, so details not stated cannot be assumed. The power is discretionary and linked to necessity, so according to the text it is not used routinely.
This differs from precautionary attachment in Article 135, which allows the Director General, where necessary, to obtain an order from the competent authorities for precautionary attachment of the funds of violators and those responsible for smuggling held by third parties. Here, the customs guarantee is imposed by the Director General's own decision.
Article 137 specifies the cases in which arrest is permitted. A person whose funds or whose partners' funds have had a customs guarantee imposed would do well to consult a lawyer specializing in customs and commercial cases.
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 136 of the Saudi GCC Unified Customs Law
Can customs impose a guarantee on partners' funds?
Yes. The Director General may by decision, where necessary and to secure the public treasury's rights, impose a customs guarantee on the funds of those liable or their partners.
When is a customs guarantee imposed?
Where necessary and to secure the public treasury's rights.
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.