Article 154 of the Saudi GCC Unified Customs Law
المادة 154 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السابع: المسؤولية والتضامن
Violation and civil liability in smuggling arise when the material elements are present, good faith or ignorance is no defense except for one who proves force majeure or that he committed no act, and many categories are covered.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - تتكون المخالفة كما تترتب المسؤولية المدنية في جرائم التهريب بتوافر الأركان المادية لها ، ولا يجوز الدفع بحسن النية أو الجهل، إلا أنه يعفى من المسؤولية من أثبت أنه كان ضحية قوة قاهرة . وكذلك من أثبت أنه لم يقدم على ارتكاب أي فعل من الأفعال التي كونت المخالفة أو جريمة التهريب أو تسبب في وقوعها أو أدت إلى ارتكابها .
ب - تشمل المسؤولية المدنية - إضافة إلى مرتكبي المخالفة وجرائم التهريب - الشركاء والممولين و الكفلاء والمنتفعين والوسطاء والموكلين والمتبرعين والناقلين والحائزين ومرسلي البضائع .
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 154 explained in plain English
This article sets the rules of liability for violations and civil liability in smuggling.
(a) Establishing liability:
- The violation is established, and civil liability arises in smuggling crimes, when their material elements are present.
- Good faith or ignorance may not be pleaded as a defense.
Two cases of exemption:
- A person who proves he was a victim of force majeure.
- A person who proves he did not commit any of the acts constituting the violation or smuggling crime, or cause it to occur, or lead to its commission.
In both cases the burden of proof rests on the person seeking exemption.
(b) Those covered by civil liability: in addition to those who commit the violation and smuggling crimes: accomplices, financiers, guarantors, beneficiaries, intermediaries, principals, donors, carriers, possessors and consignors of goods.
What this means: the liability here is civil, that is, for amounts due such as duties and fines, and it rests on material facts, so it is not enough for the violator to say he did not know.
Article 153 provides that the suit lapses after the settlement procedures are concluded. Article 155 makes operators of private places where goods that are the subject of the violation are deposited liable for them, while operators of public places and owners of public passenger transport are liable unless they prove lack of knowledge and lack of interest. A person to whom civil liability is attributed would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
An importer in Jeddah submits a declaration with an incorrect classification of his goods, believing it to be correct, and a violation results. He cannot plead good faith or ignorance of the correct classification, unless he proves force majeure or that he committed no act constituting the violation.
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 contentCivil Litigation & Compensation lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
Civil Litigation & Compensation lawyers
Lawyers who handle this kind of case
Dr. Ali Al-Rubaie Law Office and Ittihad Al-Asr Legal Company
Abdullah Al-Saleh Law Office for Law and Legal Consultancy
Frequently asked questions about Article 154 of the Saudi GCC Unified Customs Law
Is a good faith defense accepted in customs violations?
No. Good faith or ignorance may not be pleaded, as the violation is established when the material elements are present.
When is a person exempt from customs liability?
If he proves he was a victim of force majeure, or that he did not commit any act that constituted the violation or caused it or led to it.
Who is covered by civil liability in smuggling?
Those who commit the violation, accomplices, financiers, guarantors, beneficiaries, intermediaries, principals, donors, carriers, possessors and consignors of goods.
More articles on Smuggling, Customs Violations and Penalties
- Article 87
The administration of free zones and markets is responsible for violations by its employees and for goods leaking out unlawfully, and the regulations on security, public health and suppressing smuggling and fraud remain in force there.
تعد إدارة المناطق والأسواق الحرة مسؤولة عن جميع المخالفات التي يرتكبها موظفوها، وعن تسرب البضائع منها بصورة غير مشروعة، وتبقى نافذة فيها جميع الأنظمة والتعليمات
- Article 139
Collected customs fines and confiscations under the law are treated as civil compensation to the administration and are not covered by general amnesty provisions.
تعد الغرامات الجمركية المحصلة والمصادرات المنصوص عليها في هذا النظام "القانون "تعويضا مدنيا للإدارة ولا تشملها أحكام العفو العام .
- Article 140
Where there are several violations, a fine is due for each violation separately, and only the most severe fine applies if the violations are so connected that they cannot be separated.
عند تعدد المخالفات تستحق الغرامة عن كل مخالفة على حدة، ويكتفى بالغرامة الأشد إذا كانت المخالفات مرتبطة ببعضها على نحو لا يحتمل التجزئة.
- Article 141
Other than cases treated as smuggling under Article 143, and consistent with international agreements in force, a fine under the Implementing Regulations applies to eight categories of customs violations, including declarations, import and transit.
فيما عدا الحالات التي تعد في حكم التهريب، المنصوص عليها في المادة (143) من هذا النظام "القانون"، وبما لا يتعارض ونصوص الاتفاقيات الدولية النافذة، تفرض غرامة مال
- Article 142
Smuggling is bringing goods in or out, or attempting to do so, in breach of legislation, without paying customs duties in whole or in part or contrary to prohibition or restriction provisions.
التهريب هو إدخال أو محاولة إدخال البضائع إلى البلاد أو إخراجها، أو محاولة إخراجها منها بصورة مخالفة للتشريعات المعمول بها، دون أداء الضرائب " الرسوم " الجمركية
- Article 143
The article lists fourteen cases treated as smuggling, including passing the customs department, concealment in hiding places, forged documents, and removing goods from free zones without completing procedures.
يدخل في حكم التهريب بصورة خاصة ما يلي : 1 - عدم التوجه بالبضائع عند الإدخال إلى أول دائرة جمركية . 2 - عدم اتباع الطرق المحددة في إدخال البضائع وإخراجها . 3 - ت
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.