Article 178 of the Saudi GCC Unified Customs Law
المادة 178 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب السابع عشر: أحكام ختامية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
تقر لجنة التعاون المالي والاقتصادي لدول المجلس اللائحة التنفيذية لهذا النظام " القانون " ويتم إصدارها وفقا للأداة القانونية لكل دولة .
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 178 explained in plain English
This article regulates the approval and issue of the Implementing Regulations of the Unified Customs Law.
Two stages:
- Approval: carried out by the Financial and Economic Cooperation Committee of the Council States, so the Regulations are unified in content across the Council's States.
- Issue: done according to the legal instrument of each State, so each State issues them in the way its legislation provides.
The importance of the Regulations: the Implementing Regulations are the instrument that details the Law's provisions and explains the procedures for applying it, so understanding many of its provisions in practice requires referring to them alongside the text of the Law. This article does not specify the content of the Regulations or when they are to be issued.
What this means: combining a unified approval with national issue achieves uniformity of rules among the Council's States while respecting each State's legislative procedures.
Article 177 permits the Director General to exempt government bodies from some procedures and sell them confiscated goods. Article 179 provides that the Unified Law, after it comes into force, replaces the customs regulations and laws in the Member States within the limits of the constitutional rules and basic laws of each State. The article is organizational and does not create direct rights for individuals.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
How we write and review contentCommercial & Corporate Law lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
Commercial & Corporate Law lawyers
Lawyers who handle this kind of case
Ibrahim Al Salem Law Firm
Active contributorDr. Ali Al-Rubaie Law Office and Ittihad Al-Asr Legal Company
Frequently asked questions about Article 178 of the Saudi GCC Unified Customs Law
Who approves the Implementing Regulations of the Unified Customs Law?
The Financial and Economic Cooperation Committee of the Council States.
How are the Implementing Regulations issued in each State?
According to the legal instrument of each State.
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.

