Article 152 of the Saudi GCC Unified Customs Law
المادة 152 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السادس: الملاحقات
The article sets settlement amounts for smuggling by type of goods, with confiscation, release or re-export of the goods, and confiscation of means of transport under conditions.
Official text (Arabic)
This article has not been amended since the law was issued.
مع مراعاة أحكام المادة (151) تكون التسوية الصلحية كما يلي :
1 - إذا كان محل التهريب بضاعة تخضع لضرائب " رسوم جمركية " مرتفعة ، تكون العقوبة غرامة لا تقل عن مثلي الضريبة " الرسوم " الجمركية المستحقة، ولا تزيد على مثلي قيمة البضاعة .
2 - أما السلع الأخرى ، تكون العقوبة غرامة لا تقل عن مثل الضريبة " الرسوم " الجمركية المستحقة، ولا تزيد على خمسين بالمائة من قيمة البضاعة .
3 - إذا كانت البضاعة المهربة غير خاضعة للضرائب " الرسوم " الجمركية (معفاة) ، فتكون العقوبة غرامة لا تقل عن عشرة بالمائة من قيمة البضاعة، ولا تزيد على خمسين بالمائة من قيمتها .
4 - إذا كانت البضاعة المهربة من البضائع الممنوعة ، تكون العقوبة غرامة لا تقل عن قيمة البضاعة، ولا تزيد على ثلاثة أمثال قيمتها .
5 - مصادرة البضائع المهربة أو الفسح عنها أو إعادة تصديرها كليا أو جزئيا .
6 - مصادرة وسائط النقل والأدوات والمواد التي استعملت في التهريب، وذلك فيما عدا وسائط النقل العامة كالسفن والطائرات والسيارات العامة، ما لم تكن قد أعدت أو استؤجرت لهذا الغرض .
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 152 explained in plain English
This article sets the amount of the settlement in smuggling cases, subject to the provisions of Article 151, which allows the Director General or his delegate, on a written request from the interested party, to conclude the settlement before the suit is filed or before the first-instance judgment in place of the penalties in Article 145.
The fine by type of goods:
- High duties: not less than twice the duties and not more than twice the value of the goods.
- Other goods: not less than the amount of the duties and not more than 50% of the value of the goods.
- Exempt: not less than 10% of the value of the goods and not more than 50% of it.
- Prohibited: not less than the value of the goods and not more than three times it.
Goods and means of transport:
- (5) Confiscation of the smuggled goods, or release of them, or re-exporting them in whole or in part.
- (6) Confiscation of means of transport, tools and materials used in smuggling, other than public means of transport such as ships, aircraft and public cars, unless they were prepared or rented for this purpose.
Notes: the article does not include imprisonment, so the settlement is financial in essence. It also allows options for the goods beyond confiscation: they may be released or re-exported. The article does not specify the criteria for choosing among these options.
Article 153 provides that the suit lapses after the settlement procedures are concluded. A person negotiating a settlement would do well to consult a lawyer specializing in criminal and customs cases.
Practical example
A person is caught smuggling ordinary goods with duties of SAR 5,000 and a value of SAR 40,000, and requests the settlement. The fine in the settlement is between SAR 5,000 (the amount of the duties) and SAR 20,000 (50% of the value), with the goods confiscated, released or re-exported.
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 152 of the Saudi GCC Unified Customs Law
How much is the settlement fine in smuggling?
It varies by type of goods: high-duty goods from twice the duties to twice the value; other goods from the duties to 50% of the value; exempt goods from 10% to 50% of the value; prohibited goods from the value to three times it.
Does the settlement include imprisonment?
The article does not mention imprisonment among the settlement amounts.
What happens to the goods in a settlement?
They are confiscated, released, or re-exported in whole or in part.
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.