Article 14 of the Saudi GCC Unified Customs Law
المادة 14 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني: أحكام تطبيق التعرفة الجمركية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 الجمركي.
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 14 explained in plain English
This article deals with a special case concerning goods stored in a warehouse. Under Article 2, a warehouse is the place or building where goods are deposited under the Administration's supervision in a status suspending customs duties, meaning that the duty is not collected on deposit.
The case: when customs duty must be assessed by operation of law on these goods because the storage period has expired.
The rule: the tariff provisions in force on the date the customs declaration is registered apply to them.
"By operation of law" means that assessment becomes due by force of the Law when the period expires. The article does not specify the length of the storage period or the assessment procedures; the provisions on those appear elsewhere and are not set out in this article.
This rule is consistent with the general rule in Article 13, which subjects imported goods to the duty in force on the date the customs declaration is registered unless amending decisions provide otherwise. This article applies the same criterion, the date of registration of the declaration, to stored goods whose period has expired.
It differs from the rule in Article 15, which subjects goods leaving free zones and free markets for local markets to the tariff in force on the date of their exit.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer specializing in customs and commercial matters.
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 14 of the Saudi GCC Unified Customs Law
Which tariff applies to goods in a warehouse when the storage period expires?
The tariff provisions in force on the date the customs declaration is registered.
Is duty paid when goods are placed in a warehouse?
Under the definition in Article 2, goods are deposited in a warehouse in a status suspending customs duties.
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 13
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.
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 للتعر
- 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.