Article 148 of the Saudi GCC Unified Customs Law
المادة 148 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السادس: الملاحقات
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 إشعار خطي عن طريق الجهة المختصة، وعلى المخالف دفع الغرامات خلال خمسة عشر يوما من تاريخ تبليغه بها .
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 148 explained in plain English
This article regulates the procedures for imposing and paying customs fines.
(a) Who imposes the fine: the fines provided for in Chapter Four of this Part are imposed by a decision of the Director General or his delegate. So these fines are imposed by administrative decision.
(b) Notification and payment:
- The violator or his representative is notified of the fine by written notice through the competent authority.
- The violator must pay the fines within 15 days of the date of his notification.
What this means in practice: the fifteen-day period starts from the date of written notification, so it is important to know the date the notice was received. This article does not state the consequence of not paying within the period.
Article 149 allows a grievance against fine decisions to the Minister or the competent authority within the same period, and the Minister or competent authority may uphold, amend or cancel the decision. So the violator has 15 days either to pay or to file a grievance.
Article 147 regulates decisions to collect duties and fixed fines, and objecting to them to the administration within 15 days with no stay of execution except by guarantee. A person notified of a customs fine would do well to consult a lawyer specializing in customs and commercial cases immediately.
Practical example
An importer in Riyadh receives written notice of a customs fine for a violation in his declaration. He must pay it within 15 days of the date of notification, or file a grievance against it with the Minister or the competent authority within the same period.
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 148 of the Saudi GCC Unified Customs Law
Who imposes a customs fine?
The Director General or his delegate, by decision.
How long do I have to pay a customs fine?
Fifteen days from the date of notification.
How am I notified of a customs fine?
By written notice through the competent authority, to the violator or his representative.
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 147
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.
أ - يجوز للمدير العام أن يصدر القرارات اللازمة لتحصيل الضرائب " الرسوم " الجمركية والرسوم الأخرى والغرامات الجمركية الثابتة التي تخلف المكلف عن أدائها . ب - يجو
- 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.