Article 177 of the Saudi GCC Unified Customs Law
المادة 177 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب السابع عشر: أحكام ختامية
The Director General may exempt government bodies from some procedures, and may sell them confiscated or waived goods at a suitable price when they need them, or waive them without consideration by decision of the Minister.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - للمدير العام أن يستثني الوزارات والدوائر الحكومية والمؤسسات الرسمية العامة من بعض الإجراءات تسهيلا لأعمالها .
ب - للمدير العام بيع البضائع والأشياء المصادرة أو المتنازل عنها للوزارات والدوائر الرسمية والمؤسسات العامة التابعة للدولة بالمبلغ الذي يراه مناسبا إذا أبدت حاجتها إليها ، أو التنازل عنها بدون مقابل بقرار من الوزير أو الجهة المختصة .
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 177 explained in plain English
This article gives the Director General two powers concerning government bodies:
(a) Exemption from procedures:
- The Director General may exempt ministries, government departments and public official institutions from some procedures.
- The purpose: to facilitate their work.
- The exemption is from “some” procedures, not all of them, and the article does not specify them.
(b) Sale or waiver:
- The Director General may sell confiscated or waived goods and items to ministries, official departments and public institutions of the State.
- At the price he considers suitable.
- Provided that they express their need for them.
- Or waive them without consideration, which is done by decision of the Minister or the competent authority.
What this means: instead of selling confiscated goods at public auction, they may be directed to a government body that needs them, at a price estimated by the Director General, or free of charge by decision of the Minister or the competent authority. This article addresses official bodies and does not give individuals direct rights.
Article 176 sets the limitation periods for the customs Administration. Article 178 provides that the Financial and Economic Cooperation Committee of the Council States approves the Implementing Regulations of the Law, and each State issues them under its legal instrument. Government bodies that need to apply this article should consult their legal adviser or 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 177 of the Saudi GCC Unified Customs Law
Can government bodies be exempted from customs procedures?
The Director General may exempt ministries, government departments and public official institutions from some procedures to facilitate their work.
Can confiscated goods be given to a government body?
The Director General may sell them to it at a suitable price if it expresses its need, or waive them without consideration by decision of the Minister or the competent authority.
More articles on Customs Law Definitions and Scope
- Article 1
The article sets the name of the Law as the Unified Customs Law of the GCC States, referred to by the word "the Law".
يسمى هذا النظام "القانون" (نظام "قانون" الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية).
- Article 2
The article defines 42 terms in the Unified Customs Law, its explanatory memorandum and its implementing regulations, including the customs department, customs zone, tariff, customs declaration and customs clearance agent.
يكون للكلمات والعبارات التالية حيثما وردت في هذا النظام "القانون" ومذكرته الإيضاحية ولائحته التنفيذية ، المعاني الموضحة أمام كل منها ما لم يقتض السياق معنى آخر
- Article 3
The article provides that the customs law applies to lands under the state's sovereignty and its territorial waters, and allows free zones to be established to which the customs provisions do not apply in whole or in part.
تسري أحكام هذا النظام "القانون" على الأراضي الخاضعة لسيادة الدولة ومياهها الإقليمية، ويجوز أن تنشأ في هذه الأراضي مناطق حرة لا تسري عليها الأحكام الجمركية كليا
- Article 4
The article subjects every item of goods that crosses the customs line, whether entering or leaving, to the provisions of the Unified Customs Law.
تخضع كل بضاعة تجتاز الخط الجمركي في الإدخال أو في الإخراج لأحكام هذا النظام "القانون".
- Article 5
The article provides that the Directorate carries out its work in the customs department and the customs zone, and may exercise its powers across the state's lands and territorial waters under the conditions set in the Law.
تمارس الإدارة عملها في الدائرة الجمركية وفي النطاق الجمركي، ولها أيضا أن تمارس صلاحيتها على امتداد أراضي الدولة ومياهها الإقليمية وذلك ضمن الشروط المحددة في هذا
- Article 6
The article provides that customs departments are established and abolished by a decision of the Minister or the competent authority.
تنشأ الدوائر الجمركية وتلغى بقرار من الوزير أو الجهة المختصة.
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.

