Article 165 of the Saudi GCC Unified Customs Law
المادة 165 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثامن: أصول المحاكمات
Collection decisions, fine decisions and customs judgments are enforced after acquiring final force by all means of enforcement against the property of persons liable, and the Minister may obtain an order to attach enough to pay the amounts.
Official text (Arabic)
This article has not been amended since the law was issued.
تنفذ قرارات التحصيل والتغريم والأحكام الصادرة في القضايا الجمركية بعد اكتسابها الصفة القطعية بجميع وسائل التنفيذ على أموال المكلفين المنقولة وغير المنقولة ، وللوزير أو الجهة المختصة استصدار أمر بحجز ما يكفي من تلك الأموال لتسديد 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 165 explained in plain English
This article regulates the enforcement of customs decisions and judgments.
What is enforced:
- Collection decisions.
- Fine decisions.
- Judgments issued in customs cases.
When: after they acquire final force.
How: by all means of enforcement.
Against what: the movable and immovable property of the persons liable, such as accounts, cars and real estate.
Attachment: the Minister or the competent authority may obtain an order to attach enough of that property to pay the amounts demanded. The attachment is limited to what is enough to pay, not all of the liable person's property.
What this means in practice: a liable person against whom a decision or judgment has acquired final force and who has not paid can have any of his property enforced against. The article does not specify the enforcement procedures in detail.
Article 164 provides that judgments issued by the Court of Appeal have final force. Article 166 permits the Administration to sell seized goods that are perishable or subject to loss or leakage or that affect the safety of other goods, and to sell goods whose value is markedly decreasing with a license from the Director General, without waiting for the judgment, with notice to their owner. A person facing enforcement against his property would do well to consult a lawyer specializing in enforcement cases.
Practical example
A final judgment was issued obliging an importer to pay customs fines, and he did not pay them. Enforcement may be carried out against his movable and immovable property, and the Minister or the competent authority may obtain an order to attach enough of it, such as part of his bank balance or a property he owns, to pay the amount.
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 165 of the Saudi GCC Unified Customs Law
When are customs decisions and judgments enforced?
After they acquire final force.
Can my real estate be attached to pay customs amounts?
Yes. Enforcement is by all means against the movable and immovable property of the persons liable.
Does the attachment cover all my property?
The Minister or the competent authority may obtain an order to attach enough of the property to pay the amounts demanded.
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.