Article 160 of the Saudi GCC Unified Customs Law
المادة 160 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل السابع: المسؤولية والتضامن
Duties, taxes and fines prescribed or adjudged are collected jointly and severally from violators or those responsible for smuggling, following the procedures for collecting State treasury funds, with goods and means of transport as security.
Official text (Arabic)
This article has not been amended since the law was issued.
تحصل الضرائب والرسوم والغرامات المقررة أو المحكوم بها بالتضامن والتكافل من المخالفين أو المسؤولين عن التهريب، وذلك وفق الأصول المتبعة في تحصيل أموال خزينة الدولة ، وتكون البضائع ووسائط النقل عند وجودها أو حجزها ضمانا لاستيفاء المبالغ المطلوبة.
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 160 explained in plain English
This article regulates how dues are collected from violators and those responsible for smuggling.
Amounts covered: taxes, duties and fines that are prescribed or adjudged.
The joint liability rule: they are collected jointly and severally from violators or those responsible for smuggling. Joint liability means the administration may claim the entire amount from any one of them, not only his share.
The method of collection: according to the procedures followed in collecting State treasury funds. The article does not detail these procedures.
Security: the goods and means of transport, where they exist or are seized, are security for payment of the amounts claimed.
What this means in practice: if several persons took part in a violation or smuggling, one of them cannot pay only his share and refuse the rest, because the administration may claim the whole amount from him. Also, seized goods and means of transport remain security until payment.
Article 159 provides that heirs are not liable for their predecessor's fines from their shares unless they were partners in the smuggling, and that the suit lapses on death. Article 161 permits forming first-instance customs courts in the administration and customs departments under the legal instrument in force in each State. A person claimed for the full amount despite there being partners would do well to consult a lawyer specializing in customs and commercial cases.
Practical example
Three persons took part in smuggling a shipment and were sentenced to a fine of SAR 300,000. The administration may claim the entire amount from any one of them jointly and severally, and the seized truck remains security for payment.
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 160 of the Saudi GCC Unified Customs Law
Is each smuggler claimed only for his share of the fine?
No. Duties and fines are collected jointly and severally from violators or those responsible for smuggling.
Are seized goods security for the fines?
Yes. The goods and means of transport, where they exist or are seized, are security for payment of the amounts claimed.
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.