Article 174 of the Saudi GCC Unified Customs Law
المادة 174 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب السادس عشر: التقادم
No claim or lawsuit for the refund of customs duties is accepted if more than three years have passed since they were paid.
Official text (Arabic)
This article has not been amended since the law was issued.
لا تقبل أي مطالبة أو دعوى باسترداد الضرائب " الرسوم " الجمركية التي مضى على تأديتها أكثر من ثلاث سنوات .
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 174 explained in plain English
This article sets a final time limit for the refund of customs duties.
The rule: no claim or lawsuit for the refund of customs duties is accepted if more than three years have passed since they were paid.
Elements of the rule:
- Scope: a claim or a lawsuit, so it covers an administrative request and a court action.
- Subject: refund of customs duties paid.
- Period: three years.
- Start of the period: from the date of payment of the duties.
What this means in practice: a person who paid customs duties that he considers not due or excessive, or that he is entitled to have returned for any reason, must claim their refund within three years of the date of payment. If this period passes, his claim is not accepted.
Article 173 provides for the Administration's general lien on the property of persons liable to collect duties and fines, with priority over all debts except court costs. Article 175 permits the Administration to destroy customs records, receipts, statements and documents for each year after five years from the end of their procedures, with no obligation afterward to produce them or give copies of them. A person who wishes to recover duties he paid would do well to consult a lawyer specializing in customs and commercial cases before the three years expire.
Practical example
A company paid customs duties on a shipment two and a half years ago, and then discovered that it paid them under a higher classification than the correct one. It must submit its refund claim before three years pass from the date of payment, or it will not be accepted.
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 174 of the Saudi GCC Unified Customs Law
How long do I have to claim a refund of customs duties?
Three years from the date they were paid, and no claim or lawsuit is accepted after that.
From when is the refund period counted?
From the date the customs duties were paid.
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.