Article 161 of the Saudi GCC Unified Customs Law
المادة 161 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثامن: أصول المحاكمات
First-instance customs courts may be formed in the administration and customs departments under the legal instrument in force in each State.
Official text (Arabic)
This article has not been amended since the law was issued.
يجوز تشكيل محاكم جمركية ابتدائية في كل من الإدارة والدوائر الجمركية وفقا للأداة القانونية المعمول بها في كل دولة .
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 161 explained in plain English
This article permits forming first-instance customs courts.
Elements of the provision:
- Nature: permissive ("may"), so the Law does not oblige each State to form them.
- Location: in the administration and in the customs departments.
- Instrument: under the legal instrument in force in each State, so each Council member State regulates this through its own legislative instruments.
What this means: the Unified Law sets the framework and leaves it to each State to decide on forming these courts and how. Therefore, the judicial body actually competent over customs cases in a given State is determined by its legislation. This article does not state the composition of the court or the conditions for its judges.
Article 162 sets the jurisdiction of the first-instance customs court, which includes: hearing all smuggling crimes and what is treated as such, all crimes and violations against the Law and its regulations, objections to collection decisions under Article 147, and objections to fine decisions under Article 148, and it may require the accused to provide a guarantor to ensure his appearance or order his detention until the case ends.
Article 160 provides for collecting duties and fines jointly and severally from violators. A person with a customs case who needs to know the competent court in the Kingdom would do well to consult a lawyer specializing in criminal and customs cases.
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 161 of the Saudi GCC Unified Customs Law
Are there customs courts?
First-instance customs courts may be formed in the administration and customs departments under the legal instrument in force in each State.
Who decides on forming customs courts?
They are formed under the legal instrument in force in each Council member State.
More articles on Collection, Settlement and Customs Courts
- Article 61Amended (1444 AH)
A committee is formed to decide the value of imported goods, and the importer may appeal to it against decisions increasing the value within 15 days, without prejudice to his right to go to court.
تشكل لجنة للفصل في القيمة من موظفي الإدارة بموجب قرار من المدير العام أو من يفوضه، وتكون مهمتها حل الخلافات التي تنشأ بين الدائرة الجمركية وأصحاب العلاقة حول قي
- Article 114
After an investigation, the Director General may impose a warning, a fine of up to SAR 5,000, suspension for up to two years or license cancellation on the agent and his representative, with a grievance allowed within 30 days.
مع مراعاة نص المادة (141 ) من هذا النظام " القانون " وعدم الإخلال بأية مسؤولية مدنية أو جزائية يقرها هذا النظام " القانون " أو أي نظام "قانون" آخر، للمدير العام
- Article 135
Those who draw up the seizure report may seize goods, concealment items, means of transport and documents, and the Director General may obtain an order for precautionary attachment of violators' funds held by third parties.
أ - يجوز لمحرري محضر الضبط حجز البضائع موضوع المخالفة أو التهريب والأشياء التي استعملت لإخفائها ووسائط النقل وضبط جميع المستندات ووضع اليد عليها؛ بغية إثبات الم
- Article 136
The Director General may by decision, where necessary and to secure the public treasury's rights, impose a customs guarantee on the funds of those liable or their partners.
يجوز بقرار من المدير العام -عند الضرورة وضمانا لحقوق الخزينة العامة- فرض تأمين جمركي على أموال المكلفين أو شركائهم.
- Article 147
The Director General may issue decisions to collect overdue duties, other fees and fixed customs fines; objection may be made to the administration within 15 days, and does not stay execution unless a bank or cash guarantee is provided.
أ - يجوز للمدير العام أن يصدر القرارات اللازمة لتحصيل الضرائب " الرسوم " الجمركية والرسوم الأخرى والغرامات الجمركية الثابتة التي تخلف المكلف عن أدائها . ب - يجو
- Article 148
Fines under Chapter Four of this Part are imposed by decision of the Director General or his delegate; the violator is notified in writing and must pay within 15 days of notification.
أ - تفرض الغرامات المنصوص عليها في الفصل الرابع من هذا الباب بقرار من المدير العام أو من يفوضه بذلك . ب - يبلغ المخالف أو من يمثله بالغرامة المفروضة عليه بموجب
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.