Article 162 of the Saudi GCC Unified Customs Law
المادة 162 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثامن: أصول المحاكمات
The first-instance customs court hears smuggling crimes, crimes and violations of the Law, and objections to collection and fine decisions, and may require a guarantor or order detention of the accused.
Official text (Arabic)
This article has not been amended since the law was issued.
تتولى المحكمة الجمركية الابتدائية الاختصاصات التالية :
1 - النظر في جميع جرائم التهريب وما في حكمه .
2 - النظر في جميع الجرائم والمخالفات التي ترتكب ضد أحكام هذا النظام " القانون " ولائحته التنفيذية .
3 - النظر في الاعتراضات على قرارات التحصيل عملا بأحكام المادة (147) من هذا النظام " القانون" .
4 - النظر في الاعتراضات المقدمة على قرارات التغريم وفقا لأحكام المادة (148) من هذا النظام " القانون " .
5 - يجوز للمحكمة أن تطلب من أي شخص اتهم بموجب هذا النظام " القانون " أن يقدم كفيلا يضمن مثوله أمام المحكمة أو تقرر توقيفه حتى تنتهي القضية.
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 162 explained in plain English
This article sets the jurisdiction of the first-instance customs court:
- All smuggling crimes and what is treated as such.
- All crimes and violations committed against the provisions of the Law and its Implementing Regulations.
- Objections to collection decisions under Article 147, which are the decisions the Director General issues to collect fixed duties and fines the person liable failed to pay, and which may be objected to before the administration within 15 days without staying execution except by bank or cash guarantee.
- Objections to fine decisions under Article 148, which are the fines provided for in Chapter Four of the Part, imposed by decision of the Director General or his delegate, of which the violator is notified in writing and which he pays within 15 days.
- A procedural power: the court may require any person accused under the Law to provide a guarantor to ensure his appearance before it, or decide to detain him until the case ends.
What this means: the first-instance customs court hears smuggling cases and violations, and also hears objections to collection and fine decisions issued by the administration. A guarantee of appearance or detention are two tools to ensure the accused's attendance.
Article 163 permits appealing its judgments before a special appeals court within 30 days of notification of the judgment if in absentia, or of its pronouncement if in the defendant's presence, and its judgments are issued by majority. A person with a case before the customs court 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 162 of the Saudi GCC Unified Customs Law
What cases does the customs court hear?
Smuggling crimes and what is treated as such, crimes and violations against the Law and its Implementing Regulations, and objections to collection and fine decisions.
Can the accused be detained in a customs case?
The court may require him to provide a guarantor to ensure his appearance, or decide to detain him until the case ends.
Can a customs fine be objected to before the court?
Yes. The court hears objections to fine decisions under Article 148.
Articles this article refers to
- 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
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.