Article 172 of the Saudi GCC Unified Customs Law
المادة 172 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الرابع عشر: بيع البضائع
The Treasury's share of the proceeds of fines and of the value of confiscated and waived goods is 50% after deducting duties and expenses, and the rest goes to the rewards fund for those who discovered and seized violations and those who helped them.
Official text (Arabic)
This article has not been amended since the law was issued.
تحدد الحصة العائدة للخزينة من حصيلة مبالغ الغرامات الجمركية وقيمة البضائع ووسائط النقل المصادرة أو المتنازل عنها بنسبة خمسين بالمائة، وذلك بعد اقتطاع الضرائب " الرسوم " الجمركية والنفقات ، ويتم إيداع النسبة المتبقية من الحصيلة في صندوق المكافآت الجمركية أو أي حساب آخر خاص بالجمارك ، وتصرف للأشخاص الذين قاموا باكتشاف المخالفات وضبطها ومن عاونهم ، وتحدد بقرار من الوزير أو الجهة المختصة قواعد توزيع تلك المكافآت بناء على اقتراح من المدير العام.
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 172 explained in plain English
This article specifies the distribution of the proceeds of fines and confiscations between the Treasury and seizure rewards.
Proceeds covered:
- Amounts of customs fines.
- The value of goods and means of transport confiscated or waived.
Method of distribution:
- Customs duties and expenses are deducted first.
- The Treasury's share is 50% of the proceeds.
- The remaining percentage is deposited in the customs rewards fund or any other special customs account.
Beneficiaries of the rewards: the persons who discovered and seized the violations and those who helped them.
Distribution rules: they are set by decision of the Minister or the competent authority on the proposal of the Director General. The article does not state these rules or whether the beneficiaries are employees only or others as well.
The apparent rationale: to encourage the discovery of violations and the seizure of smuggling by tying part of the proceeds to those who discover and seize them.
Article 171 refers the distribution of the balance of goods sold as a result of an amicable settlement, a fine decision or a court judgment in a smuggling operation to this article. Article 173 provides for the Administration's general lien on the movable and immovable property of persons liable to collect duties and fines. A person who believes he is entitled to a reward would do well to consult a lawyer specializing in administrative 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 172 of the Saudi GCC Unified Customs Law
What is the Treasury's share of customs fines?
Fifty percent after deducting customs duties and expenses.
Who is entitled to smuggling seizure rewards?
The persons who discovered and seized the violations and those who helped them, under rules set by the Minister or the competent authority.
Where is the remaining percentage of the proceeds deposited?
In the customs rewards fund or any other special customs account.
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.