Article 142 of the Saudi GCC Unified Customs Law
المادة 142 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: التهريب وعقوباته
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 كليا أو جزئيا، أو خلافا لأحكام المنع أو التقييد الواردة في هذا النظام " القانون " والأنظمة والقوانين الأخرى .
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 142 explained in plain English
This article defines customs smuggling.
The act:
- Bringing goods into the country, or attempting to bring them in.
- Taking them out of it, or attempting to take them out.
The description: that this is done in breach of the legislation in force.
One of two results (or both):
- Not paying customs duties in whole or in part.
- Or breaching the provisions on prohibition or restriction contained in this law and in other laws and regulations.
Important notes:
- Attempt is included in the definition, so it is not required that the bringing in or taking out actually be completed.
- Evading part of the duties is enough; it is not required to evade all of them.
- Smuggling is not limited to evading duties, but also includes bringing in or taking out prohibited or restricted goods contrary to the prohibition or restriction provisions, even if no duties are due on them.
Article 143 adds cases that are treated as smuggling specifically, including: failing to take the goods to the first customs department, not following the set routes, passing the customs department without declaration, hiding goods in concealed compartments or cavities not designated for them, submitting false or forged documents, and taking goods out of free zones or warehouses without completing their procedures. Article 141 sets the customs violations punished by a fine other than the cases of smuggling. A person facing an accusation of smuggling needs a lawyer specializing in criminal and customs cases.
Practical example
A traveler tries to bring a quantity of gold through a border crossing without declaring it to avoid duties, and is caught before crossing. His act falls within the definition of smuggling, because the attempt is sufficient, and evading the duties even partly satisfies the definition.
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 142 of the Saudi GCC Unified Customs Law
What is the definition of customs smuggling?
Bringing goods into or out of the country, or attempting to do so, in breach of legislation, without paying duties in whole or in part or contrary to prohibition or restriction provisions.
Is attempted smuggling treated as smuggling?
Yes. The definition includes attempting to bring in or take out.
Is bringing in a prohibited item without duties smuggling?
Yes. The definition covers what is done contrary to prohibition or restriction provisions.
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 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 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.