Article 141 of the Saudi GCC Unified Customs Law
المادة 141 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الرابع: المخالفات الجمركية وعقوباتها
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 مالية وفق القواعد التي تحددها اللائحة التنفيذية لهذا النظام "القانون" على المخالفات التالية:
1 - مخالفات الاستيراد والتصدير.
2 - مخالفات البيانات الجمركية.
3 - مخالفات البضائع العابرة "الترانزيت".
4 - مخالفات المستودعات.
5 - مخالفات المناطق التي تشرف عليها الجمارك.
6 - مخالفات الإدخال المؤقت.
7 - مخالفات إعادة التصدير.
8 - أي مخالفة جمركية أخرى.
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 141 explained in plain English
This article sets out the customs violations punished by a fine, and distinguishes them from smuggling.
The two qualifications:
- Other than the cases treated as smuggling in Article 143, which have their own provisions.
- Insofar as it does not conflict with the texts of international agreements in force.
The penalty: a financial fine under the rules set by the Implementing Regulations. The article does not state the amount of the fine.
The violations covered:
- Violations of import and export.
- Violations of customs declarations.
- Violations of goods in transit.
- Violations of warehouses.
- Violations of areas supervised by customs.
- Violations of temporary admission.
- Violations of re-export.
- Any other customs violation.
The list is open-ended through item eight, and covers every customs violation that does not amount to smuggling. Examples of what is treated as smuggling in Article 143 include failing to take the goods to the first customs department, hiding goods in concealed compartments, and submitting false or forged documents with intent to evade duties. The difference matters, because smuggling carries a heavier consequence.
Article 142 defines smuggling as bringing goods in or out, or attempting to do so, in breach of legislation without paying duties in whole or in part or contrary to provisions on prohibition or restriction. A person fined a customs fine would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
A company brings in equipment under temporary admission and is late re-exporting it beyond the set period, without hiding it or forging its documents. This is a temporary admission violation punished by a fine under the rules of the Implementing Regulations, unless it falls within one of the cases in Article 143.
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 141 of the Saudi GCC Unified Customs Law
Which customs violations are punished by a fine?
Violations of import and export, customs declarations, transit, warehouses, areas supervised by customs, temporary admission, re-export, and any other customs violation.
How much is the customs fine?
It is imposed under the rules set by the Implementing Regulations; the article does not state the amount.
Do these fines apply to smuggling?
No. The article excludes the cases treated as smuggling provided for in Article 143.
Articles this article refers to
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 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 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.