Article 163 of the Saudi GCC Unified Customs Law
المادة 163 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثامن: أصول المحاكمات
Judgments of the first-instance customs court may be appealed before a special appeals court, which rules by majority; the appeal period is 30 days from notification of an in absentia judgment or from pronouncement of one in the defendant's presence.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - يجوز استئناف أحكام المحكمة الجمركية الابتدائية أمام محكمة استئنافية خاصة تشكل بموجب الأداة القانونية المعمول بها في كل دولة .
ب - تنظر هذه المحكمة في القضايا المرفوعة لديها وتصدر أحكامها بالأغلبية .
ج - مدة الاستئناف ثلاثون يوما من تاريخ تبليغ الحكم الابتدائي إذا كان غيابيا، ومن تاريخ النطق به إذا كان حضوريا.
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 163 explained in plain English
This article regulates appealing customs judgments.
(a) The appeal body: judgments of the first-instance customs court may be appealed before a special appeals court formed under the legal instrument in force in each State.
(b) How it works: the appeals court hears the cases brought before it and issues its judgments by majority.
(c) The appeal period: 30 days, counted:
- from the date of notification of the judgment of the first instance if in absentia.
- from the date of its pronouncement if in the defendant's presence.
What this means in practice: a person who attended the session at which the judgment was pronounced has his period start from that day directly, and does not wait to be notified. A person against whom the judgment was issued in his absence has his period start from the date of his notification. Knowing the type of judgment and the date the period starts is decisive so as not to lose the right of appeal.
Article 162 sets the jurisdiction of the first-instance customs court, including smuggling crimes, violations of the Law, and objections to collection and fine decisions. Article 164 provides that judgments issued by the appeals court are final. A person against whom a first-instance customs judgment has been issued would do well to consult a lawyer specializing in criminal and customs cases immediately, so as not to miss the period.
Practical example
A merchant attends the session in which a first-instance judgment is pronounced against him in a customs case. The 30-day appeal period starts from the day of pronouncement. If the judgment had been issued in his absence, the period would start from the date he was notified of it.
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 163 of the Saudi GCC Unified Customs Law
How long do I have to appeal a customs judgment?
Thirty days from the date of notification of the first-instance judgment if in absentia, and from the date of its pronouncement if in the defendant's presence.
Before whom is a customs judgment appealed?
Before a special appeals court formed under the legal instrument in force in each State.
How does the appeals court issue its judgments?
By majority.
More articles on Collection, Settlement and Customs Courts
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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.