Article 139 of the Saudi GCC Unified Customs Law
المادة 139 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الرابع: المخالفات الجمركية وعقوباتها
Collected customs fines and confiscations under the law are treated as civil compensation to the administration and are not covered by general amnesty provisions.
Official text (Arabic)
This article has not been amended since the law was issued.
تعد الغرامات الجمركية المحصلة والمصادرات المنصوص عليها في هذا النظام "القانون "تعويضا مدنيا للإدارة ولا تشملها أحكام العفو العام .
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 139 explained in plain English
This article determines the legal nature of customs fines and confiscations.
First provision: characterization. Collected customs fines and the confiscations provided for in this law are treated as civil compensation to the administration.
Second provision: amnesty. General amnesty provisions do not cover them.
What this means in practice:
- If a general amnesty is issued, according to the text it does not extend to collected customs fines or to confiscations.
- Treating them as civil compensation means the law views them as making good what the administration lost, not merely as a penalty.
Note that the text speaks of "collected" fines and does not expressly address fines not yet collected. The article does not address the effect of amnesty on other penalties such as imprisonment, so its ruling cannot be inferred from this text.
Article 138 allows a request to ban violators or smuggling suspects from traveling if the value of seized goods is not enough to cover dues. Article 140 provides that the fine is due for each violation separately where there are several, and the more severe is sufficient if the violations are so connected that they cannot be separated. A person asking about the effect of an amnesty issued on their customs case would do well to consult a lawyer specializing in criminal and customs 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 139 of the Saudi GCC Unified Customs Law
Does a general amnesty cover customs fines?
No. Collected customs fines and confiscations are not covered by general amnesty provisions.
What is the nature of a customs fine?
Collected customs fines and confiscations are treated as civil compensation to the administration.
More articles on Smuggling, Customs Violations and Penalties
- Article 87
The administration of free zones and markets is responsible for violations by its employees and for goods leaking out unlawfully, and the regulations on security, public health and suppressing smuggling and fraud remain in force there.
تعد إدارة المناطق والأسواق الحرة مسؤولة عن جميع المخالفات التي يرتكبها موظفوها، وعن تسرب البضائع منها بصورة غير مشروعة، وتبقى نافذة فيها جميع الأنظمة والتعليمات
- Article 140
Where there are several violations, a fine is due for each violation separately, and only the most severe fine applies if the violations are so connected that they cannot be separated.
عند تعدد المخالفات تستحق الغرامة عن كل مخالفة على حدة، ويكتفى بالغرامة الأشد إذا كانت المخالفات مرتبطة ببعضها على نحو لا يحتمل التجزئة.
- Article 141
Other than cases treated as smuggling under Article 143, and consistent with international agreements in force, a fine under the Implementing Regulations applies to eight categories of customs violations, including declarations, import and transit.
فيما عدا الحالات التي تعد في حكم التهريب، المنصوص عليها في المادة (143) من هذا النظام "القانون"، وبما لا يتعارض ونصوص الاتفاقيات الدولية النافذة، تفرض غرامة مال
- Article 142
Smuggling is bringing goods in or out, or attempting to do so, in breach of legislation, without paying customs duties in whole or in part or contrary to prohibition or restriction provisions.
التهريب هو إدخال أو محاولة إدخال البضائع إلى البلاد أو إخراجها، أو محاولة إخراجها منها بصورة مخالفة للتشريعات المعمول بها، دون أداء الضرائب " الرسوم " الجمركية
- Article 143
The article lists fourteen cases treated as smuggling, including passing the customs department, concealment in hiding places, forged documents, and removing goods from free zones without completing procedures.
يدخل في حكم التهريب بصورة خاصة ما يلي : 1 - عدم التوجه بالبضائع عند الإدخال إلى أول دائرة جمركية . 2 - عدم اتباع الطرق المحددة في إدخال البضائع وإخراجها . 3 - ت
- Article 144
Criminal liability for smuggling requires intent; those specially liable include principal perpetrators, accomplices, interveners and instigators, possessors, and owners of transport or premises under conditions.
يشترط في المسؤولية الجزائية في جرم التهريب توفر القصد، وتراعى في تحديد هذه المسؤولية النصوص الجزائية المعمول بها، ويعتبر مسؤولا جزائيا بصورة خاصة : 1 - الفاعلون
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.