Article 164 of the Saudi GCC Unified Customs Law
المادة 164 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثامن: أصول المحاكمات
Judgments issued by the Court of Appeal have final (conclusive) force.
Official text (Arabic)
This article has not been amended since the law was issued.
تكون للأحكام الصادرة من المحكمة الاستئنافية الصفة القطعية .
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 164 explained in plain English
This article provides for the finality of the Court of Appeal's judgments in customs cases.
The rule: judgments issued by the Court of Appeal have final force.
What does final force mean? That the judgment becomes conclusive within the scope of this Law, so the Law provides no further level of challenge after the appeal.
Practical effect:
- The appeal stage is the last stage of litigation provided for by this Law.
- Final force is tied to enforcement, since Article 165 provides that collection decisions, fine decisions and judgments issued in customs cases are enforced after acquiring final force by all means of enforcement against the movable and immovable property of the persons liable, and the Minister or the competent authority may obtain an order to attach enough of it to pay the amounts demanded.
The appeal stage therefore needs special care, because what is issued in it is final.
Article 163 regulates appeals before a special Court of Appeal that issues its judgments by majority, within 30 days of notification or pronouncement. This article does not address any extraordinary means of review that other laws may provide, so none can be affirmed or denied on the basis of this text. A person whose case is approaching the appeal stage 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 164 of the Saudi GCC Unified Customs Law
Is a customs Court of Appeal judgment final?
Yes. Judgments issued by the Court of Appeal have final force.
When is a customs judgment enforced?
Under Article 165, judgments and decisions are enforced after they acquire final force.
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.