Article 146 of the Saudi GCC Unified Customs Law
المادة 146 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: التهريب وعقوباته
The Director General may hold and sell seized goods and means of transport when smugglers flee or cannot be traced; the proceeds go to the State if one year passes from the sale without the smugglers being caught.
Official text (Arabic)
This article has not been amended since the law was issued.
للمدير العام التحفظ على البضائع ووسائط النقل المضبوطة في حالة فرار المهربين أو عدم الاستدلال عليهم، وبيعها طبقا لأحكام الباب الرابع عشر من هذا النظام " القانون "، وتؤول حصيلة البيع إلى الدولة إذا مضت سنة على تاريخ البيع دون ضبط المهربين، فإن ضبطوا أو قدموا للمحاكمة خلال هذه المدة وحكم بمصادرة البضاعة سرى حكم المصادرة على مبلغ حصيلة البيع .
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 146 explained in plain English
This article deals with the case of seized goods where the smugglers have not been caught.
When it applies: where the smugglers flee or cannot be traced.
The Director General's powers:
- To hold the seized goods and means of transport.
- To sell them in accordance with the provisions of Chapter Fourteen of the Law.
The fate of the sale proceeds:
- If one year passes from the date of sale without the smugglers being caught, the proceeds go to the State.
- If they are caught or brought to trial within this period and a ruling for confiscation of the goods is issued, the confiscation ruling applies to the amount of the sale proceeds.
The apparent rationale: goods and means of transport may spoil or lose value if they stay seized with no owner, so they may be sold and the proceeds kept for one year, then go to the State. Note that the period is counted from the date of sale, not from the date of seizure.
Article 145 provides for confiscation of the goods that are the subject of smuggling and the means of transport used in it, under the conditions stated there, or a ruling for their equivalent value if not seized. Article 147 allows the Director General to issue the decisions needed to collect fixed fines. A person claiming ownership of goods or a means of transport sold this way would do well to consult a lawyer specializing in criminal and customs cases.
Practical example
A customs patrol seizes a boat loaded with smuggled goods on the coast, and the smugglers flee without being identified. The Director General may hold the boat and the goods and sell them, and if one year passes from the sale without the smugglers being caught, the proceeds go to the State.
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 146 of the Saudi GCC Unified Customs Law
What happens to smuggled goods if the smuggler flees?
The Director General may hold them and the seized means of transport and sell them under Chapter Fourteen of the Law.
When do the sale proceeds go to the State?
If one year passes from the date of sale without the smugglers being caught.
What if the smuggler is caught within the year?
If he is caught or brought to trial within the period and a confiscation ruling is issued for the goods, the ruling applies to the sale proceeds.
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.