Article 159 of the Saudi GCC Unified Customs Law
المادة 159 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السابع: المسؤولية والتضامن
Heirs are not liable to pay the fines owed by the deceased from each one's share of the estate unless they were partners in the smuggling, and the suit lapses on the violator's death.
Official text (Arabic)
This article has not been amended since the law was issued.
لا يسأل الورثة عن أداء الغرامات المترتبة على المتوفى من نصيب كل منهم من التركة، إلا إذا كانوا شركاء في التهريب ، وتسقط الدعوى في حالة وفاة المخالف .
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 159 explained in plain English
This article deals with the effect of the violator's death on fines and the suit.
First provision: heirs and fines. Heirs are not liable to pay the fines owed by the deceased from each one's share of the estate, unless they were partners in the smuggling.
Second provision: the suit. The suit lapses on the death of the violator.
What this means:
- An heir who did not take part in the smuggling is not claimed for his predecessor's fines from his share of the estate, according to the text.
- An heir who was a partner in the smuggling is liable to pay the fines.
- The violator's death extinguishes the suit, so it does not continue against him.
Note that the article speaks of fines, and does not expressly address the customs duties due on the goods themselves, so the provision should not be extended to cover them without a text.
Article 158 provides for the liability of owners of goods, employers and carriers for the acts of their employees regarding duties, fines and confiscations. Article 160 provides for collecting the prescribed or adjudged duties and fines jointly and severally from violators or those responsible for smuggling, with goods and means of transport as security for payment. Heirs who are claimed for their predecessor's fines would do well to consult a lawyer specializing in customs and commercial cases or in estate cases.
Practical example
A merchant dies owing customs fines for a violation. His sons are not liable to pay these fines from their shares of the estate, unless one of them was a partner with him in the smuggling, and the suit lapses on his death.
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 159 of the Saudi GCC Unified Customs Law
Do heirs pay the deceased's customs fines?
They are not liable for paying them from each one's share of the estate unless they were partners in the smuggling.
What happens to the customs suit when the violator dies?
The suit lapses on the death of the violator.
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.