Article 17 of the Saudi GCC Unified Customs Law
المادة 17 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني: أحكام تطبيق التعرفة الجمركية
Article 17 applies the customs tariff in force on the day of sale to goods sold by the customs district under the provisions of the Law.
Official text (Arabic)
This article has not been amended since the law was issued.
تطبق التعرفة الجمركية النافذة يوم البيع على البضائع التي تبيعها الدائرة الجمركية وفق الأحكام المنصوص عليها في هذا النظام "القانون".
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 17 explained in plain English
This article deals with goods sold by the customs district in accordance with the provisions stated in the Law, and specifies that the tariff to be applied to them is the tariff in force on the day of sale.
The text contains two restrictions:
- The sale must be by the customs district, which under Article 2 is the area the Minister determines at each sea, air or land port or any place where there is an Administration center in which all or some customs procedures are licensed to be completed.
- The sale must be in accordance with the provisions stated in this Law; the article does not set out the cases of sale or its procedures.
What counts in this case is the day of sale, not the date the goods arrived or their declaration was registered.
This article comes within a group of provisions that specify the tariff to be applied in different cases; Article 16, for example, subjects smuggled goods or goods treated as smuggled to the tariff in force on the date the smuggling is discovered or the date it occurred if it can be determined, whichever is higher, and Article 18 applies the tariff to damaged goods according to their value in the condition they are in at the time the customs declaration is registered.
For anyone wishing to buy goods that the customs district sells, knowing the tariff in force on the day of sale helps in estimating the cost.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer specializing in customs and commercial matters.
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 17 of the Saudi GCC Unified Customs Law
Which tariff applies to goods sold by customs?
The customs tariff in force on the day of sale.
Does the article set out the cases in which customs sells goods?
No. It refers to sale under the provisions stated in the Law without setting them out.
More articles on Customs Tariff and Duties
- Article 9
The article subjects goods entering the state to customs taxes under the unified customs tariff and to the prescribed fees, except what is exempted by the Law, the Unified Economic Agreement or an international agreement within the Council's framework.
تخضع البضائع التي تدخل إلى الدولة للضرائب "الرسوم" الجمركية بموجب التعرفة الجمركية الموحدة وللرسوم المقررة إلا ما استثني بموجب أحكام هذا النظام "القانون"، أو بم
- Article 10
The article provides that a customs tariff tax category is either a percentage of the value of the goods or a specific amount per unit, and the two may be combined for a single type of goods.
تكون فئة ضريبة التعرفة الجمركية إما مئوية (نسبة مئوية من قيمة البضاعة) أو نوعية (مبلغا على كل وحدة من البضاعة)، ويجوز أن تكون هذه الضريبة مئوية ونوعية معا للنوع
- Article 11
The article provides that customs taxes are imposed, amended and abolished by the legal instrument in force in each member state, taking into account the decisions of the Council states and the international agreements in force.
تفرض الضرائب "الرسوم" الجمركية، وتعدل وتلغى بالأداة القانونية المعمول بها في كل دولة من الدول الأعضاء مع الأخذ بالاعتبار القرارات التي تصدر عن دول المجلس في هذا
- Article 12
The article provides that decisions on amending a customs tax category set the date on which they begin to apply.
تحدد القرارات المتعلقة بتعديل فئة الضريبة "الرسوم" الجمركية التاريخ الذي يبدأ تطبيقها فيه.
- Article 13
The article subjects imported goods to the customs tax in force on the date the customs declaration is registered at the customs departments, unless the decisions amending the tariff provide otherwise.
تخضع البضائع المستوردة للضريبة "الرسوم" الجمركية النافذة في تاريخ تسجيل البيان الجمركي في الدوائر الجمركية، ما لم ينص على خلاف ذلك في صلب القرارات المعدلة للتعر
- Article 14
Article 14 applies the tariff in force on the date the customs declaration is registered to goods stored in a warehouse whose duty must be assessed by operation of law because the storage period has expired.
عند وجوب تصفية الضريبة "الرسوم" الجمركية حكما على البضائع المودعة في المستودع بسبب انتهاء مهلة الإيداع، تطبق عليها نصوص التعرفة النافذة في تاريخ تسجيل البيان ال
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.