Article 176 of the Saudi GCC Unified Customs Law
المادة 176 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب السادس عشر: التقادم
Customs limitation periods, where no prosecution is brought, are 15 years for smuggling and enforcing its judgments, and 5 years for investigating violations and collecting their fines and duties not collected through the customs office's error.
Official text (Arabic)
This article has not been amended since the law was issued.
مع عدم الإخلال بالنظم والقوانين الأخرى النافذة بالدولة ، تكون مدة التقادم فيما يخص إدارة الجمارك إذا لم تجر ملاحقة بشأنها على النحو التالي :
1 - خمسة عشر سنة للحالتين التاليتين :
أ - أعمال التهريب أو ما في حكمه ابتداء من تاريخ اقتراف الجرم .
ب - تنفيذ أحكام التهريب وما في حكمه من تاريخ صدور الحكم .
2 - خمس سنوات للحالات التالية ما لم تجر المطالبة بشأنها:
أ - لتحقيق المخالفات ابتداء من تاريخ وقوعها.
ب - لتحصيل الغرامات والمصادرات المفروضة في المخالفات ابتداء من صدور قرار التغريم .
ج - لتحصيل الضرائب " الرسوم " الجمركية والرسوم الأخرى التي لم تحصل لخطأ من الدائرة الجمركية ابتداء من تاريخ تسجيل البيان الجمركي .
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 176 explained in plain English
This article sets the limitation periods for the customs Administration, that is, the periods which, if they pass without prosecution, extinguish the Administration's right, without prejudice to the other laws and regulations in force in the State.
First: fifteen years for two cases:
- (a) Acts of smuggling or the equivalent, starting from the date the offense was committed.
- (b) Enforcement of judgments for smuggling and the equivalent, starting from the date the judgment was issued.
Second: five years, unless a claim for them is made, for these cases:
- (a) Investigating violations, from the date they occurred.
- (b) Collecting fines and confiscations imposed in violations, from the issue of the fine decision.
- (c) Collecting customs duties and other fees that were not collected through an error of the customs office, from the date of registration of the customs declaration.
Important notes:
- Limitation requires that no prosecution or claim is brought during the period.
- Each case has a different start date, which must be determined precisely.
- Item (2/c) concerns duties not collected because of the customs office's error, and the text does not address other cases.
Article 175 permits the Administration to destroy customs documents five years after their procedures end. Article 177 permits the Director General to exempt government bodies from some procedures, and to sell them confiscated or waived goods or waive them without consideration by decision of the Minister or the competent authority. A person who believes the Administration's right to claim against him has become time-barred would do well to consult a lawyer specializing in criminal and customs cases.
Practical example
An importer in Dammam had his customs declaration registered six years ago, and the office has now discovered that it made an error in calculating the duties and did not collect part of them, and it did not claim them from him during that period. The limitation period in this case is five years from the date of registration of the declaration, and it has passed unless a claim was made during it.
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 176 of the Saudi GCC Unified Customs Law
What is the limitation period for the crime of customs smuggling?
Fifteen years from the date the offense was committed, if no prosecution is brought.
What is the limitation period for customs violations?
Five years from the date they occurred, unless a claim for them is made.
Do duties that customs did not collect through its own error lapse?
They are time-barred after five years from the date of registration of the customs declaration, unless a claim for them is made.
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.