Article 16 of the Saudi GCC Unified Customs Law
المادة 16 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني: أحكام تطبيق التعرفة الجمركية
Article 16 subjects smuggled goods, or goods treated as smuggled, to the customs tariff in force on the date the smuggling is discovered or the date it occurred if it can be determined, whichever is higher.
Official text (Arabic)
This article has not been amended since the law was issued.
تخضع البضائع المهربة أو التي هي في حكم المهربة للتعرفة الجمركية النافذة في تاريخ اكتشاف التهريب أو تاريخ وقوعه إذا أمكن تحديده أيهما أعلى.
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 16 explained in plain English
This article specifies the tariff that applies to smuggled goods or goods treated as smuggled, and sets a special criterion that differs from other cases:
- The tariff in force on the date the smuggling is discovered.
- Or the tariff in force on the date it occurred, if it can be determined.
- And whichever is higher applies.
In practice this means:
- If the date the smuggling occurred cannot be determined, the tariff in force on the date of its discovery applies.
- If the date it occurred can be determined, the two tariffs are compared and the higher of them applies.
So the text does not allow someone who smuggled goods to benefit from a lower tariff between the date the smuggling occurred and the date of its discovery.
The article does not define smuggling or what is treated as smuggling, and does not set the penalties for it; it is limited to specifying the tariff to be applied.
This criterion differs from that of Article 15, which subjects goods leaving free zones and free markets for local markets to the tariff in force on the date of their exit, and from Article 17, which applies the tariff in force on the day of sale to goods sold by the customs district.
Anyone facing an accusation of customs smuggling is advised to consult a lawyer specializing in customs and criminal matters.
Practical example
Smuggling of goods is discovered at a land border crossing, and it is established that it occurred two months earlier, when the tariff was higher than it is on the day of discovery. Under this article the higher tariff applies, which is the one in force on the date the smuggling occurred.
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 16 of the Saudi GCC Unified Customs Law
What customs duties apply to smuggled goods?
The tariff in force on the date the smuggling is discovered or the date it occurred if it can be determined, whichever is higher.
What if the date the smuggling occurred is not known?
The tariff in force on the date of discovery applies, because the date of occurrence counts only if it can be determined.
Does the article set a penalty for smuggling?
No. It is limited to specifying the tariff that applies to smuggled goods or goods treated as smuggled.
More articles on Customs Tariff and Duties
- Article 9
The article subjects goods entering the state to customs taxes under the unified customs tariff and to the prescribed fees, except what is exempted by the Law, the Unified Economic Agreement or an international agreement within the Council's framework.
تخضع البضائع التي تدخل إلى الدولة للضرائب "الرسوم" الجمركية بموجب التعرفة الجمركية الموحدة وللرسوم المقررة إلا ما استثني بموجب أحكام هذا النظام "القانون"، أو بم
- Article 10
The article provides that a customs tariff tax category is either a percentage of the value of the goods or a specific amount per unit, and the two may be combined for a single type of goods.
تكون فئة ضريبة التعرفة الجمركية إما مئوية (نسبة مئوية من قيمة البضاعة) أو نوعية (مبلغا على كل وحدة من البضاعة)، ويجوز أن تكون هذه الضريبة مئوية ونوعية معا للنوع
- Article 11
The article provides that customs taxes are imposed, amended and abolished by the legal instrument in force in each member state, taking into account the decisions of the Council states and the international agreements in force.
تفرض الضرائب "الرسوم" الجمركية، وتعدل وتلغى بالأداة القانونية المعمول بها في كل دولة من الدول الأعضاء مع الأخذ بالاعتبار القرارات التي تصدر عن دول المجلس في هذا
- Article 12
The article provides that decisions on amending a customs tax category set the date on which they begin to apply.
تحدد القرارات المتعلقة بتعديل فئة الضريبة "الرسوم" الجمركية التاريخ الذي يبدأ تطبيقها فيه.
- Article 13
The article subjects imported goods to the customs tax in force on the date the customs declaration is registered at the customs departments, unless the decisions amending the tariff provide otherwise.
تخضع البضائع المستوردة للضريبة "الرسوم" الجمركية النافذة في تاريخ تسجيل البيان الجمركي في الدوائر الجمركية، ما لم ينص على خلاف ذلك في صلب القرارات المعدلة للتعر
- Article 14
Article 14 applies the tariff in force on the date the customs declaration is registered to goods stored in a warehouse whose duty must be assessed by operation of law because the storage period has expired.
عند وجوب تصفية الضريبة "الرسوم" الجمركية حكما على البضائع المودعة في المستودع بسبب انتهاء مهلة الإيداع، تطبق عليها نصوص التعرفة النافذة في تاريخ تسجيل البيان ال
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.