Article 18 of the Saudi GCC Unified Customs Law
المادة 18 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني: أحكام تطبيق التعرفة الجمركية
Article 18 applies the customs tariff in force to damaged goods according to their value in the condition they are in at the time the customs declaration is registered.
Official text (Arabic)
This article has not been amended since the law was issued.
تطبق التعرفة الجمركية النافذة على البضاعة التي تعرضت للتلف وفق قيمتها في الحالة التي تكون عليها وقت 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 18 explained in plain English
This article deals with the case of goods that have been damaged, and specifies the basis for applying the tariff to them:
- The customs tariff in force applies to them.
- But according to their value in the condition they are in at the time the customs declaration is registered.
This means that the duty is not calculated on the value of the goods in sound condition, but on their value in their actual condition at the time the declaration is registered. This is especially important for ad valorem duty, which is calculated as a percentage of the value of the goods.
Under Article 2, the customs declaration is the statement submitted by the owner of the goods or whoever acts in their place, specifying in detail the distinguishing elements of the goods and their quantities. What counts is the condition of the goods at the time of its registration.
Note that the article does not specify the cause of the damage, how it is proved, or how the value of the damaged goods is assessed, and does not say whether the damage occurred before or after shipment; it merely ties the value to the condition at the time of registration.
This article is linked to Article 17, which applies the tariff in force on the day of sale to goods sold by the customs district, and to Article 19, which requires a customs declaration to be submitted for every good entering or leaving the State, and the goods to be presented to the customs authorities at the nearest customs district.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer specializing in customs and commercial matters.
Practical example
A shipment of furniture arrives at Jeddah port and part of it was damaged during transport. When the customs declaration is registered, the duty is calculated on the value of the furniture in the condition it is in at the time of registration, not on its value had it been sound.
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 18 of the Saudi GCC Unified Customs Law
How does customs treat damaged goods?
The tariff in force applies according to the value of the goods in the condition they are in at the time the customs declaration is registered.
Is duty calculated on the value of the goods in sound condition?
No. The text ties the value to the condition of the goods at the time the customs declaration is registered.
More articles on Customs Tariff and Duties
- Article 9
The article subjects goods entering the state to customs taxes under the unified customs tariff and to the prescribed fees, except what is exempted by the Law, the Unified Economic Agreement or an international agreement within the Council's framework.
تخضع البضائع التي تدخل إلى الدولة للضرائب "الرسوم" الجمركية بموجب التعرفة الجمركية الموحدة وللرسوم المقررة إلا ما استثني بموجب أحكام هذا النظام "القانون"، أو بم
- Article 10
The article provides that a customs tariff tax category is either a percentage of the value of the goods or a specific amount per unit, and the two may be combined for a single type of goods.
تكون فئة ضريبة التعرفة الجمركية إما مئوية (نسبة مئوية من قيمة البضاعة) أو نوعية (مبلغا على كل وحدة من البضاعة)، ويجوز أن تكون هذه الضريبة مئوية ونوعية معا للنوع
- Article 11
The article provides that customs taxes are imposed, amended and abolished by the legal instrument in force in each member state, taking into account the decisions of the Council states and the international agreements in force.
تفرض الضرائب "الرسوم" الجمركية، وتعدل وتلغى بالأداة القانونية المعمول بها في كل دولة من الدول الأعضاء مع الأخذ بالاعتبار القرارات التي تصدر عن دول المجلس في هذا
- Article 12
The article provides that decisions on amending a customs tax category set the date on which they begin to apply.
تحدد القرارات المتعلقة بتعديل فئة الضريبة "الرسوم" الجمركية التاريخ الذي يبدأ تطبيقها فيه.
- Article 13
The article subjects imported goods to the customs tax in force on the date the customs declaration is registered at the customs departments, unless the decisions amending the tariff provide otherwise.
تخضع البضائع المستوردة للضريبة "الرسوم" الجمركية النافذة في تاريخ تسجيل البيان الجمركي في الدوائر الجمركية، ما لم ينص على خلاف ذلك في صلب القرارات المعدلة للتعر
- Article 14
Article 14 applies the tariff in force on the date the customs declaration is registered to goods stored in a warehouse whose duty must be assessed by operation of law because the storage period has expired.
عند وجوب تصفية الضريبة "الرسوم" الجمركية حكما على البضائع المودعة في المستودع بسبب انتهاء مهلة الإيداع، تطبق عليها نصوص التعرفة النافذة في تاريخ تسجيل البيان ال
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.