Article 140 of the Saudi GCC Unified Customs Law
المادة 140 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الرابع: المخالفات الجمركية وعقوباتها
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.
Official text (Arabic)
This article has not been amended since the law was issued.
عند تعدد المخالفات تستحق الغرامة عن كل مخالفة على حدة، ويكتفى بالغرامة الأشد إذا كانت المخالفات مرتبطة ببعضها على نحو لا يحتمل التجزئة.
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 140 explained in plain English
This article deals with the case of several customs violations.
The rule: where there are several violations, a fine is due for each violation separately, so the fines are added together.
The exception: the most severe fine is sufficient if the violations are so connected that they cannot be separated.
The difference between the two cases:
- If the violations are independent of each other, such as two violations in two different shipments, a fine is imposed for each.
- If the violations are interlinked so that one cannot be separated from the other, a single fine is imposed, the most severe.
The article does not set a detailed criterion for what cannot be separated, so that assessment depends on the circumstances of each case.
Article 139 provides that collected fines and confiscations are civil compensation to the administration not covered by general amnesty. Article 141 sets out the violations for which a fine is imposed under the rules of the Implementing Regulations, other than the cases treated as smuggling under Article 143, including violations of import and export, customs declarations, transit, warehouses, temporary admission and re-export. A person fined multiple times who believes the violations are connected would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
An importer submits a customs declaration with an error in the weight, and the following month submits another declaration for a different shipment with an error in the origin. The two violations are independent, so a fine is due for each. But if multiple errors in a single declaration are connected so that they cannot be separated, the most severe fine is sufficient.
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 140 of the Saudi GCC Unified Customs Law
Are fines multiplied if customs violations are multiple?
Yes. A fine is due for each violation separately.
When is a single fine sufficient?
If the violations are so connected that they cannot be separated, the most severe fine is sufficient.
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 139
Collected customs fines and confiscations under the law are treated as civil compensation to the administration and are not covered by general amnesty provisions.
تعد الغرامات الجمركية المحصلة والمصادرات المنصوص عليها في هذا النظام "القانون "تعويضا مدنيا للإدارة ولا تشملها أحكام العفو العام .
- 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.