Article 147 of the Saudi GCC Unified Customs Law
المادة 147 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السادس: الملاحقات
The Director General may issue decisions to collect overdue duties, other fees and fixed customs fines; objection may be made to the administration within 15 days, and does not stay execution unless a bank or cash guarantee is provided.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - يجوز للمدير العام أن يصدر القرارات اللازمة لتحصيل الضرائب " الرسوم " الجمركية والرسوم الأخرى والغرامات الجمركية الثابتة التي تخلف المكلف عن أدائها .
ب - يجوز الاعتراض على قرارات التحصيل لدى الإدارة خلال خمسة عشر يوما من تاريخ التبليغ، غير أن ذلك لا يوقف التنفيذ إلا إذا أديت عن المبالغ المطالب بها تأمينا بموجب كفالة بنكية أو نقدية .
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 147 explained in plain English
This article regulates collecting customs dues and objecting to collection.
(a) Collection decisions: the Director General may issue the decisions needed to collect:
- Customs duties.
- Other fees.
- Fixed customs fines.
That is, what the person liable has failed to pay.
(b) Objection:
- Where: to the administration.
- When: within 15 days of the date of notification.
- Its effect: it does not stay execution, unless security by bank or cash guarantee is paid for the amounts claimed.
What this means in practice: a person against whom a collection decision has been issued and who objects to it must submit the objection within 15 days of being notified, and should know that the objection alone does not prevent customs from executing. If he wants execution stayed pending a decision, he must provide a bank or cash guarantee for the amounts claimed.
Article 146 allows the Director General to sell seized goods and means of transport when smugglers flee. Article 148 makes imposing the fines in Chapter Four of this Part a decision of the Director General or his delegate, with written notification and payment within 15 days. A person against whom a collection decision has been issued would do well to consult a lawyer specializing in customs and commercial cases before the period expires.
Practical example
A company in Jeddah is notified of a decision to collect customs duties that it considers not owed. It has 15 days from notification to object to the administration. If it wants collection stayed until its objection is decided, it must provide a bank or cash guarantee for the amount claimed.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
How we write and review contentCommercial & Corporate Law lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
Commercial & Corporate Law lawyers
Lawyers who handle this kind of case
Ibrahim Al Salem Law Firm
Active contributor
Dr. Ali Al-Rubaie Law Office and Ittihad Al-Asr Legal Company
Frequently asked questions about Article 147 of the Saudi GCC Unified Customs Law
How long do I have to object to a customs collection decision?
Fifteen days from the date of notification, to the administration.
Does an objection stay execution of the collection decision?
It does not stay execution unless security is paid for the amounts claimed by bank or cash guarantee.
More articles on Collection, Settlement and Customs Courts
- Article 61Amended (1444 AH)
A committee is formed to decide the value of imported goods, and the importer may appeal to it against decisions increasing the value within 15 days, without prejudice to his right to go to court.
تشكل لجنة للفصل في القيمة من موظفي الإدارة بموجب قرار من المدير العام أو من يفوضه، وتكون مهمتها حل الخلافات التي تنشأ بين الدائرة الجمركية وأصحاب العلاقة حول قي
- Article 114
After an investigation, the Director General may impose a warning, a fine of up to SAR 5,000, suspension for up to two years or license cancellation on the agent and his representative, with a grievance allowed within 30 days.
مع مراعاة نص المادة (141 ) من هذا النظام " القانون " وعدم الإخلال بأية مسؤولية مدنية أو جزائية يقرها هذا النظام " القانون " أو أي نظام "قانون" آخر، للمدير العام
- Article 135
Those who draw up the seizure report may seize goods, concealment items, means of transport and documents, and the Director General may obtain an order for precautionary attachment of violators' funds held by third parties.
أ - يجوز لمحرري محضر الضبط حجز البضائع موضوع المخالفة أو التهريب والأشياء التي استعملت لإخفائها ووسائط النقل وضبط جميع المستندات ووضع اليد عليها؛ بغية إثبات الم
- Article 136
The Director General may by decision, where necessary and to secure the public treasury's rights, impose a customs guarantee on the funds of those liable or their partners.
يجوز بقرار من المدير العام -عند الضرورة وضمانا لحقوق الخزينة العامة- فرض تأمين جمركي على أموال المكلفين أو شركائهم.
- Article 148
Fines under Chapter Four of this Part are imposed by decision of the Director General or his delegate; the violator is notified in writing and must pay within 15 days of notification.
أ - تفرض الغرامات المنصوص عليها في الفصل الرابع من هذا الباب بقرار من المدير العام أو من يفوضه بذلك . ب - يبلغ المخالف أو من يمثله بالغرامة المفروضة عليه بموجب
- Article 149
A grievance may be filed with the Minister or the competent authority against the fine decisions referred to in the previous article within the same period, and the Minister may uphold, amend or cancel the decision.
يجوز التظلم لدى الوزير أو الجهة المختصة من قرارات التغريم المشار إليها في المادة السابقة، وذلك خلال المهلة ذاتها ، وللوزير أو الجهة المختصة تثبيت قرار التغريم أ
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.