Article 157 of the Saudi GCC Unified Customs Law
المادة 157 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السابع: المسؤولية والتضامن
Customs clearance agents are fully liable for violations and smuggling crimes in their declarations and those of their authorized employees, and not liable for undertakings unless they gave them or guaranteed those who gave them.
Official text (Arabic)
This article has not been amended since the law was issued.
يكون المخلصون الجمركيون مسؤولين مسؤولية كاملة عن المخالفات وجرائم التهريب التي يرتكبونها في البيانات الجمركية، وعن المخالفات وجرائم التهريب التي يرتكبها مستخدموهم المفوضون من قبلهم ، أما بالنسبة للتعهدات المقدمة في البيانات الجمركية فلا يسألون عنها إلا إذا تعهدوا بها أو كفلوا متعهديها .
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 157 explained in plain English
This article sets the scope of the customs clearance agent's liability for violations and smuggling crimes.
What he is fully liable for:
- Violations and smuggling crimes he commits himself in customs declarations.
- Violations and smuggling crimes committed by his employees authorized by him.
What he is liable for only on a condition: undertakings given in customs declarations, for which he is liable only if:
- he gave them himself, or
- he guaranteed those who gave them.
What this means: the customs clearance agent bears the consequences of what he enters in declarations, and of what his authorized employees do. But undertakings given by the owner of the goods, such as an undertaking to bring a document or to re-export, remain with their giver, unless the agent himself gave them or guaranteed them.
Note that liability for employees is limited to those authorized by him. Article 156 makes guarantors liable within the limits of their guarantees, which relates to the case of an agent who guaranteed an obligor. Article 158 provides for the liability of owners of goods, employers and carriers for the acts of their employees regarding duties, fines and confiscations. A customs clearance agent facing liability would do well to consult a lawyer specializing in criminal and customs cases.
Practical example
A customs clearance agent in Jeddah submits a declaration for his client, and the declaration includes an undertaking by the client to re-export the goods within a certain period, but the client fails to do so. The agent is not liable for this undertaking, unless he gave it or guaranteed the client.
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 157 of the Saudi GCC Unified Customs Law
Is the customs clearance agent liable for his employees' errors in declarations?
Yes. He is fully liable for violations and smuggling crimes committed by his employees authorized by him.
Is the agent liable for the client's undertakings in the declaration?
Not unless he gave them or guaranteed those who gave them.
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.