Article 151 of the Saudi GCC Unified Customs Law
المادة 151 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السادس: الملاحقات
The Director General or his delegate may, on a written request from the interested party, conclude a settlement in smuggling cases before the suit is filed or before the first-instance judgment, in place of the penalties in Article 145.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - للمدير العام أو من يفوضه بناء على طلب كتابي من صاحب الشأن عقد تسوية صلح في قضايا التهريب، سواء قبل رفع الدعوى أو خلال النظر فيها وقبل صدور الحكم الابتدائي، وذلك بالاستعاضة عن الجزاءات والغرامات الجمركية التي نصت عليها المادة (145) من هذا النظام " القانون ".
ب - يصدر دليل التسويات الصلحية بقرار من الوزير أو الجهة المختصة .
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 151 explained in plain English
This article permits settlement in smuggling cases, that is, ending the case by settlement instead of a ruling imposing penalties.
(a) Conditions of the settlement:
- Who concludes it: the Director General or his delegate.
- The initiative: on a written request from the interested party, so it does not happen automatically.
- Timing: before the suit is filed, or while it is being heard and before the first-instance judgment. After the first-instance judgment the text does not allow a settlement.
- Its content: in place of the customs penalties and fines provided for in Article 145.
Article 145 is the one that punishes smuggling, what is treated as such, and attempts at either with fines and imprisonment varying by type of goods (high-duty, other goods, exempt, or prohibited), and with confiscation of goods and means of transport used, with the penalty potentially doubled for repeat offenders. The settlement replaces these penalties.
(b) The settlement guide: the settlement guide is issued by decision of the Minister or the competent authority.
Article 152 sets the amounts of the settlement by type of goods, subject to the provisions of this article. The settlement is at the Director General's discretion, so it does not oblige him to accept. A person wishing to request a settlement would do well to consult a lawyer specializing in criminal and customs cases before the first-instance judgment is issued.
Practical example
A merchant has undeclared goods seized and his case is referred to the court. Before the first-instance judgment, he may submit a written request to the Director General to conclude a settlement in place of the penalties set in Article 145.
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 151 of the Saudi GCC Unified Customs Law
Can a customs smuggling case be settled?
Yes. The Director General or his delegate may conclude a settlement on a written request from the interested party.
When can a settlement be requested?
Before the suit is filed, or while it is being heard and before the first-instance judgment.
What does the settlement replace?
The customs penalties and fines provided for in Article 145.
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.