Article 175 of the Saudi GCC Unified Customs Law
المادة 175 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب السادس عشر: التقادم
The Administration may destroy customs records, receipts, statements and documents of each year five years after their procedures end, and is not obliged afterward to produce them or give copies.
Official text (Arabic)
This article has not been amended since the law was issued.
للإدارة إتلاف السجلات والإيصالات والبيانات والمستندات الجمركية الأخرى العائدة لكل سنة بعد مضي خمس سنوات على الانتهاء من إجراءاتها الجمركية ، ولا تكون ملزمة بإبرازها بعد انقضاء تلك المدة لأي جهة من الجهات أو إعطاء أي نسخة أو صورة عنها .
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 175 explained in plain English
This article regulates the Administration's destruction of its old customs documents.
What may be destroyed: customs records, receipts, statements and other documents belonging to each year.
When: after five years have passed since the end of their customs procedures.
The effect: after this period the Administration is not obliged:
- To produce these documents to any authority.
- Or to give any copy or image of them.
What this means in practice: an importer or exporter should not rely on customs to keep copies of his documents forever. If he needs an old customs declaration or receipt five years after its procedures ended, he may not find it with the Administration.
The power is discretionary (“the Administration may”); destruction is not obligatory, but the Administration is not bound to produce documents after the period.
Article 174 bars claims for the refund of duties paid more than three years earlier. Article 176 sets the limitation periods for the customs Administration: fifteen years for smuggling and enforcing its judgments, and five years for investigating violations and collecting their fines and duties not collected through the customs office's error. A person who needs an old customs document would do well to consult a lawyer specializing in customs and commercial 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 175 of the Saudi GCC Unified Customs Law
Does customs keep customs declarations forever?
No. The Administration may destroy them five years after the end of their customs procedures.
Can I request a copy of an old customs declaration?
Five years after the end of the procedures, the Administration is not obliged to produce it or give any copy or image of it.
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.