Article 149 of the Saudi GCC Unified Customs Law
المادة 149 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السادس: الملاحقات
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 أو تعديله أو إلغاؤه .
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 149 explained in plain English
This article grants the right to file a grievance against fine decisions.
The decisions covered: the fine decisions referred to in the previous article, which is Article 148, under which the fines provided for in Chapter Four of the Part are imposed by decision of the Director General or his delegate, the violator must be notified by written notice, and the fines must be paid within 15 days of notification.
The grievance authority: the Minister or the competent authority.
The period: within the same period, that is, 15 days from the date of notification of the fine under Article 148.
Powers of the Minister or competent authority:
- To uphold the fine decision.
- To amend it.
- To cancel it.
What this means in practice: the grievance period is the same as the payment period, so a violator who objects to the fine must submit his grievance within the fifteen days. The article does not say whether the grievance stays collection of the fine, nor the period for deciding it, nor the consequence of missing the period.
Article 150 provides that criminal proceedings in smuggling crimes may not be initiated except on a written request from the Director General. A person wishing to file a grievance against a fine would do well to consult a lawyer specializing in customs and commercial cases to prepare a grievance supported by documents.
Practical example
A company in Dammam is fined a customs fine it considers excessive, and is notified of it today. It may file a grievance with the Minister or the competent authority within 15 days, and the decision may be upheld, amended or cancelled.
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 149 of the Saudi GCC Unified Customs Law
Where do I file a grievance against a customs fine?
With the Minister or the competent authority.
What is the time limit for a grievance against a customs fine?
Within the same period set in the previous article, which is fifteen days from the date of notification.
What can the Minister decide on a grievance?
To uphold the fine decision, amend it or cancel it.
Articles this article refers to
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 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
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.