Article 156 of the Saudi GCC Unified Customs Law
المادة 156 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السابع: المسؤولية والتضامن
Guarantors are liable, within the limits of their guarantees, for paying customs duties, fines and other amounts due to the administration or due from the original obligors.
Official text (Arabic)
This article has not been amended since the law was issued.
يكون الكفلاء مسؤولين في حدود كفالاتهم عن دفع الضرائب " الرسوم " الجمركية والغرامات وغيرها من المبالغ المستحقة للإدارة أو التي تستحق على الملتزمين الأصليين .
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 156 explained in plain English
This article sets the liability of guarantors toward the General Administration of Customs.
Elements of the provision:
- Who is liable: guarantors, that is, those who guaranteed others' obligations toward customs.
- Limit of liability: within the limits of their guarantees, so they are not liable for more than they guaranteed.
- Amounts covered: customs duties, fines and other amounts due to the administration or due from the original obligors.
What this means: a person who provides a guarantee for an importer, carrier or other party bears payment of the dues if the original obligor defaults, but only within what he guaranteed. If the guarantee is for a specified amount, his liability does not exceed that amount. The article does not state the order of claims between the guarantor and the original obligor.
Article 155 sets the liability of operators of places and owners of public transport for violating goods. Article 157 makes customs clearance agents fully liable for their own violations and those of their authorized employees, and they are not liable for undertakings unless they gave them or guaranteed those who gave them. A person who is claimed against as a guarantor would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
A person guarantees an importer in Riyadh for SAR 100,000 in favor of customs, and the importer then defaults on duties and fines of SAR 150,000. The guarantor is liable within the limits of his guarantee, that is, up to SAR 100,000.
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 156 of the Saudi GCC Unified Customs Law
Is a guarantor liable for customs fines?
Yes. Guarantors are liable, within the limits of their guarantees, for paying customs duties, fines and other amounts due.
Is a guarantor liable for more than the guarantee amount?
No. His liability is within the limits of his guarantee.
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.