Article 26 of the Saudi GCC Unified Customs Law
المادة 26 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الرابع: العناصر المميزة للبضائع (المنشأ - القيمة - النوع
Article 26 provides that value for customs purposes is calculated under the provisions and bases in the Implementing Regulations.
Official text (Arabic)
This article has not been amended since the law was issued.
تحتسب القيمة للأغراض الجمركية وفق الأحكام والأسس الواردة في اللائحة التنفيذية.
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 26 explained in plain English
This article deals with value for customs purposes, which is the value on the basis of which customs duty is calculated, especially ad valorem duty. It provides that it is calculated under the provisions and bases set out in the Implementing Regulations.
The article does not itself set the method of calculation but refers it to the Implementing Regulations, so the method of valuation cannot be inferred from its text.
However, Article 2 contains definitions related to valuation, including:
- The price actually paid or payable: the total amount paid or payable to the seller, directly or indirectly, for the goods the buyer imports or for his benefit.
- Imported goods under valuation: the goods whose value is being determined for customs purposes.
- Identical and similar goods, and persons related to each other.
- The Valuation Agreement: the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade of 1994.
These definitions explain the terms used, but the detailed provisions and bases for the calculation remain in the Implementing Regulations.
This article is linked to Article 27, which requires, for the acceptance of value as a distinguishing element of the goods, a detailed original invoice with every customs declaration, and proof of value by submitting all original invoices and documents under the bases set out in this article. It is also linked to Article 25, which subjects imported goods to proof of origin.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer specializing in customs and commercial matters.
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 26 of the Saudi GCC Unified Customs Law
How is the customs value of goods calculated?
It is calculated under the provisions and bases set out in the Implementing Regulations, as the article provides.
What is the price actually paid in customs valuation?
Under Article 2, it is the total amount paid or payable to the seller, directly or indirectly, for the goods the buyer imports or for his benefit.
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 25
Article 25 subjects imported goods to proof of origin under the rules of origin agreed within the international and regional economic organizations in force.
تخضع البضائع المستوردة لإثبات المنشأ وفق قواعد المنشأ المتفق عليها في إطار المنظمات الاقتصادية الدولية والإقليمية النافذة.
- 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.