Article 25 of the Saudi GCC Unified Customs Law
المادة 25 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الرابع: العناصر المميزة للبضائع (المنشأ - القيمة - النوع
Article 25 subjects imported goods to proof of origin under the rules of origin agreed within the international and regional economic organizations in force.
Official text (Arabic)
This article has not been amended since the law was issued.
تخضع البضائع المستوردة لإثبات المنشأ وفق قواعد المنشأ المتفق عليها في إطار المنظمات الاقتصادية الدولية والإقليمية النافذة.
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 25 explained in plain English
This article deals with the origin of imported goods, one of the distinguishing elements of the goods. It provides that imported goods are subject to proof of origin.
The reference for proof: the rules of origin agreed within the international and regional economic organizations in force. The article does not set the rules of origin itself, but refers to what was agreed in those organizations.
This is understood together with the definitions in Article 2:
- Origin of the goods: the country of their production, whether they are natural resources, agricultural or animal products, or industrial products.
- Country of export: the country from which the goods were imported.
From this it is clear that the country of origin may differ from the country from which the goods were imported: goods may be produced in one country and shipped from another, and what counts for origin is the country of production.
The article does not specify the documents required to prove origin or its effect on the duty, so these cannot be inferred from its text.
This article is linked to Article 24, which prevents the entry of prohibited goods and restricts the entry of restricted goods to the approval of the competent bodies, and to Article 26, which provides that value is calculated for customs purposes under the provisions and bases in the Implementing Regulations.
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 merchant in Riyadh imports clothing made in an Asian country and shipped to him from a port in another country. Under the definition in Article 2, the origin of the goods is the country of their production, and he must prove this origin under the rules of origin agreed within the international and regional economic organizations in force.
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 25 of the Saudi GCC Unified Customs Law
Must the origin of imported goods be proved?
Yes. Imported goods are subject to proof of origin under the rules of origin agreed within the international and regional economic organizations in force.
What is meant by the origin of the goods?
Under Article 2, it is the country of their production, whether they are natural resources, agricultural or animal products, or industrial products.
Is the country of origin the country the goods were shipped from?
Not necessarily. Article 2 distinguishes between the origin of the goods (the country of production) and the country of export (the country they were imported from).
More articles on Origin and Customs Value of Goods
- Article 18
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.
تطبق التعرفة الجمركية النافذة على البضاعة التي تعرضت للتلف وفق قيمتها في الحالة التي تكون عليها وقت تسجيل البيان الجمركي.
- Article 26
Article 26 provides that value for customs purposes is calculated under the provisions and bases in the Implementing Regulations.
تحتسب القيمة للأغراض الجمركية وفق الأحكام والأسس الواردة في اللائحة التنفيذية.
- Article 27
Article 27 requires, for the acceptance of value, a detailed original invoice with each customs declaration, allows clearance without invoices against an undertaking for 90 days, and lets customs request documents and translation.
يتطلب لقبول القيمة كعنصر مميز للبضاعة ما يلي : 1 - تقدم مع كل بيان جمركي فاتورة أصلية تفصيلية، ويجوز للمدير العام أو من يخوله أن يسمح بإتمام إجراءات التخليص على
- Article 28
Article 28 sets the value of exported goods as their value at the time the customs declaration is registered plus all expenses until the goods reach the customs district.
إن قيمة البضائع المصدرة هي قيمتها وقت تسجيل البيان الجمركي مضافا إليها جميع النفقات حتى وصول البضاعة إلى الدائرة الجمركية.
- Article 29
Article 29 provides that goods not mentioned in the tariff schedule and its explanatory notes are classified as the World Customs Organization issues, and goods subject to local subheadings are classified within the framework of the Council states.
تصنف البضائع التي لا يوجد لها ذكر في جدول التعرفة الجمركية وشروحاتها وفق ما يصدر عن منظمة الجمارك العالمية بهذا الشأن، أما البضائع التي تخضع لفقرات فرعية محلية
- Article 48
The Director General specifies the documents attached to the customs declaration and their content, and may allow clearance without some of them against cash or bank guarantees or a written undertaking, subject to Article 27(1).
مع مراعاة ما ورد في الفقرة "1" من المادة (27) من هذا النظام "القانون" يحدد المدير العام الوثائق التي يجب أن ترفق مع البيانات الجمركية والمعلومات التي يجب أن تتض
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.