Article 158 of the Saudi GCC Unified Customs Law
المادة 158 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السابع: المسؤولية والتضامن
Owners of goods, employers and carriers are liable for the acts of their employees and all those working in their interest regarding duties, fines and confiscations resulting from those acts.
Official text (Arabic)
This article has not been amended since the law was issued.
يكون أصحاب البضائع وأرباب العمل وناقلو البضائع مسؤولين عن أعمال مستخدميهم وجميع العاملين لمصلحتهم فيما يتعلق بالرسوم والضرائب التي تستوفيها الدائرة الجمركية والغرامات والمصادرات المنصوص عليها في هذا النظام " القانون " والناتجة عن تلك الأعمال .
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 158 explained in plain English
This article provides for the liability of a principal for the acts of his subordinates in the customs field.
Those liable:
- Owners of goods.
- Employers.
- Carriers of goods.
For the acts of whom: their employees, and all those working in their interest.
Scope of liability: regarding:
- Duties and taxes collected by the customs department.
- Fines.
- Confiscations provided for in the Law.
That is, to the extent resulting from those acts.
What this means: if a driver of a transport company, an employee of an importer or anyone working in the interest of the owner of the goods commits an act that results in duties, fines or confiscation, the employer, owner of the goods or carrier is liable for these amounts and confiscations. Note that the article speaks of financial liability (duties, fines and confiscations) and does not address criminal liability.
Article 157 provides for the full liability of customs clearance agents for their own violations and those of their authorized employees in declarations. Article 159 provides that heirs are not liable for paying fines owed by the deceased beyond the share of each of them in the estate unless they were partners in the smuggling, and that the suit lapses on the death of the violator. Employers who are claimed against because of their employees' acts would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
A transport company in Dammam assigns a driver to carry a shipment, and the driver passes the customs checkpoint without declaration. The company, as carrier, is liable for the duties, fines and confiscations resulting from its driver's act.
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 158 of the Saudi GCC Unified Customs Law
Is an employer liable for his employees' customs violations?
Yes, regarding duties, taxes, fines and confiscations resulting from their acts.
Does the liability cover everyone working in the interest of the owner of the goods?
Yes. It covers their employees and all those working in their interest.
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.