Article 144 of the Saudi GCC Unified Customs Law
المادة 144 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: التهريب وعقوباته
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 الأصليون .
2 - الشركاء في الجرم .
3 - المتدخلون والمحرضون .
4 - حائزو المواد المهربة .
5 - أصحاب وسائط النقل التي استخدمت في التهريب وسائقوها ومعاونوهم الذين تثبت علاقتهم بالمهربات .
6 - أصحاب أو مستأجرو المحلات والأماكن التي أودعت فيها المواد المهربة أو المنتفعون بها الذين يثبت علمهم بوجود المهربات في محلاتهم وأماكنهم .
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 144 explained in plain English
This article sets the conditions for criminal liability in the crime of smuggling and who bears it.
The basic condition: intent must be present, so there is no criminal liability for smuggling without intent. In determining liability, the criminal provisions in force are taken into account.
Those specially criminally liable:
- Principal perpetrators.
- Accomplices in the crime.
- Interveners and instigators.
- Possessors of smuggled materials.
- Owners of means of transport used in smuggling and their drivers and assistants, provided their connection to the smuggled goods is proven.
- Owners or tenants of premises and places in which smuggled materials were deposited, or those benefiting from them, provided their knowledge of the presence of the smuggled goods is proven.
Important notes:
- A vehicle owner or driver is not held liable merely for his vehicle being used, but his connection to the smuggled goods must be proven.
- The owner or tenant of a warehouse is not held liable merely because smuggled goods are in his place, but his knowledge of them must be proven.
- The phrase "specially" indicates that the list gives prominent examples.
Article 143 lists the cases treated as smuggling, including hiding goods in concealed compartments, submitting forged documents, and transporting or possessing prohibited or restricted goods without lawful proof. Article 145 sets the penalties for smuggling according to the type of goods. A person to whom a role in a smuggling case is attributed needs a lawyer specializing in criminal and customs cases.
Practical example
A truck owner in Dammam rents it to a person who uses it to smuggle goods without the owner's knowledge. The owner is not held criminally liable merely because he owns the truck, since the text requires proof of his connection to the smuggled goods, and also requires intent for criminal liability.
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 144 of the Saudi GCC Unified Customs Law
Is intent required for the crime of smuggling?
Yes. Criminal liability for smuggling requires intent.
Is a car owner liable if it is used in smuggling?
Owners of means of transport, their drivers and assistants are liable if their connection to the smuggled goods is proven.
Is a warehouse lessor liable if smuggled goods are found there?
Owners or tenants of the premises and places are liable if their knowledge of the presence of the smuggled goods is proven.
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 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
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.