Article 171 of the Saudi GCC Unified Customs Law
المادة 171 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الرابع عشر: بيع البضائع
Sale proceeds are distributed starting with customs duties and then expenses; the balance for goods permitted for import is held in trust and may be reclaimed within a year, the balance for prohibited goods goes to the Treasury, and smuggling cases follow Article 172.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - يوزع حاصل البيع وفقا للترتيب التالي :
1- الضرائب " الرسوم " الجمركية .
2 - نفقات عملية البيع .
3 - النفقات التي صرفتها الإدارة من أي نوع كانت .
4 - أجرة النقل عند الاقتضاء .
5 - أي رسم آخر .
ب - يودع الرصيد المتبقي من حاصل بيع البضائع المسموح باستيرادها في يوم البيع بعد اقتطاع المبالغ المنصوص عليها في الفقرة (أ) من هذه المادة أمانة لدى الإدارة. ولأصحاب العلاقة أن يطالبوا باسترداده خلال سنة من تاريخ البيع، وإلا أصبح حقا للخزينة .
ج - البضائع الممنوعة أو غير المسموح باستيرادها يصبح الرصيد المتبقي من ثمنها حقا للخزينة العامة .
د - البضائع الممنوعة أو المقيدة أو المسموح باستيرادها التي تباع نتيجة لتسوية صلحية أو قرار تغريم أو حكم قضائي بصدد عملية تهريب يوزع الرصيد المتبقي وفقا لأحكام المادة (172) من هذا النظام " القانون "، وذلك بعد اقتطاع الضرائب والرسوم والنفقات.
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 171 explained in plain English
This article regulates the distribution of the proceeds of the sale of goods and the fate of the remaining balance.
(a) Order of distribution:
- Customs duties.
- The costs of the sale.
- The expenses of any kind spent by the Administration.
- Freight where required.
- Any other fee.
(b) Goods permitted for import on the day of sale: the balance remaining after the deductions is deposited in trust with the Administration, and the interested parties may claim it back within a year of the date of sale, otherwise it becomes the right of the Treasury.
(c) Prohibited goods or goods not permitted for import: the remaining balance of their price becomes the right of the public Treasury.
(d) Smuggled goods: prohibited, restricted or permitted goods sold as a result of an amicable settlement, a fine decision or a court judgment in a smuggling operation have their balance distributed, after deducting duties and expenses, in accordance with Article 172. Article 172 sets the Treasury's share at 50% after deducting duties and expenses, and the remaining percentage is deposited in the customs rewards fund or any special customs account and paid to those who discovered and seized the violations and those who helped them, under rules set by the Minister or the competent authority on the proposal of the Director General.
What matters most to the owner of the goods: if his goods permitted for import were sold, he may claim the remaining balance within a year of the sale, or else he loses his right to it. A person who wants to recover the balance would do well to consult a lawyer specializing in customs and commercial cases before the year passes.
Practical example
Goods permitted for import that their owner left at customs were sold at auction for SAR 60,000, and after deducting duties and expenses SAR 35,000 remained. This balance is deposited in trust with the Administration, and the owner of the goods must claim it within a year of the date of sale, or else it becomes the right of the Treasury.
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 171 of the Saudi GCC Unified Customs Law
How are the proceeds of customs sales distributed?
In this order: customs duties, then the costs of sale, then the Administration's expenses, then freight, then any other fee.
Do I recover the rest of the price of my goods sold by customs?
If they were permitted for import on the day of sale, the balance is held in trust and you may claim it within a year of the date of sale.
What happens to the price of prohibited goods that were sold?
The remaining balance of their price becomes the right of the public Treasury.
Articles this article refers to
More articles on Sale of Goods and Customs Limitation Periods
- Article 146
The Director General may hold and sell seized goods and means of transport when smugglers flee or cannot be traced; the proceeds go to the State if one year passes from the sale without the smugglers being caught.
للمدير العام التحفظ على البضائع ووسائط النقل المضبوطة في حالة فرار المهربين أو عدم الاستدلال عليهم، وبيعها طبقا لأحكام الباب الرابع عشر من هذا النظام " القانون
- Article 166
The Administration may sell seized goods that are perishable or affect the safety of others, and goods whose value is falling with a license, without awaiting the judgment, with notice to the owner and refund of the price if the judgment favors him.
أ - للإدارة أن تبيع البضائع المحجوزة القابلة للتلف أو النقص أو التسرب أو كانت في حالة من شأنها أن تؤثر في سلامة البضائع الأخرى والمنشآت الموجودة فيها . ب - يجوز
- Article 167
After the period set by the Minister or the competent authority expires, the Administration may sell goods stored in customs warehouses or located in yards and on quays or abandoned in customs areas.
للإدارة بعد انقضاء المهلة التي حددها الوزير أو الجهة المختصة أن تبيع البضائع التي خزنت في المستودعات الجمركية أو الموجودة على الساحات والأرصفة، أو تلك المتروكة
- Article 168
The Administration sells goods and means of transport that became customs property by confiscation, settlement or waiver, goods not withdrawn from warehouses in time, and goods of unknown owners after the holding period.
تقوم الإدارة ببيع ما يلي : 1 - البضائع والمواد ووسائط النقل التي أصبحت ملكا للجمارك نتيجة حكم بالمصادرة أو تسوية صلحية أو تنازل خطي . 2 - البضائع التي لم تسحب م
- Article 169
The Administration bears no responsibility for malfunction or damage to goods it sells under the Law, unless it is proved that it committed an obvious error in carrying out the sale.
لا تتحمل الإدارة أي مسؤولية عن العطل أو الضرر الذي يلحق بالبضائع التي تقوم ببيعها بموجب أحكام هذا النظام " القانون "، إلا إذا ثبت أنها ارتكبت خطأ بينا في إجراء
- Article 170
Customs sales are conducted by public auction under the rules of the Minister or the competent authority, and goods are sold free of fees and taxes except the brokerage commission, which the buyer bears.
أ - تجري عمليات البيع المنصوص عليها في هذا الباب بالمزاد العلني وفقا للشروط والقواعد التي تحدد بقرار من الوزير أو الجهة المختصة . ب - تباع البضائع والأشياء ووسا
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.