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Article 27 of the Saudi GCC Unified Customs Law

المادة 27 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الرابع: العناصر المميزة للبضائع (المنشأ - القيمة - النوع

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.

Official text (Arabic)

This article has not been amended since the law was issued.

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 البضاعة دون إبراز الفواتير الأصلية المصدقة والوثائق المطلوبة مقابل تعهد بإحضارها في مدة لا تتجاوز (90) يوما من تاريخ التعهد.

2 - يكون إثبات قيمة البضاعة بتقديم جميع الفواتير الأصلية والمستندات التي تبين قيمتها وفقا للأسس الواردة في المادة (26).

3 - للدائرة الجمركية الحق في المطالبة بالمستندات والعقود والمراسلات وغيرها المتعلقة بالبضاعة دون أن تتقيد بما ورد فيها أو في الفواتير نفسها.

4 - يجوز للإدارة أن تطلب ترجمة عربية للفواتير الصادرة بلغة أجنبية تبين تفاصيل البضاعة، بما يتفق والتعرفة الجمركية وكذلك المستندات الأخرى إذا تطلب الأمر.

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 27 explained in plain English

This article specifies the requirements for accepting value as a distinguishing element of the goods, in four paragraphs:

  1. The detailed original invoice: it is submitted with every customs declaration. The Director General or whoever he authorizes may permit the clearance procedures to be completed without presenting the certified original invoices and the required documents, against an undertaking to bring them within a period not exceeding 90 days from the date of the undertaking.
  2. Proof of value: it is by submitting all the original invoices and documents showing the value of the goods, under the bases set out in Article 26, which refers the calculation of value for customs purposes to the provisions and bases in the Implementing Regulations.
  3. The district's right to request documents: the customs district has the right to demand documents, contracts, correspondence and other items relating to the goods, without being bound by what they or the invoices themselves contain. That is, the invoice is not binding on customs in determining value.
  4. Translation: the Administration may request an Arabic translation of invoices issued in a foreign language showing the details of the goods in accordance with the customs tariff, and of other documents if required.

Under Article 2, the Director General is the Director General of Customs, and the Administration is the General Administration of Customs.

Note that clearance without the original invoices is discretionary: it requires permission from the Director General or whoever he authorizes and an undertaking to bring them within the specified period. The article does not state the consequence of failing to honor the undertaking.

This article is linked to Article 28, which sets the value of exported goods.

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 reaches an importer in Riyadh before the certified original invoices have reached him from the supplier. He may ask the Director General or whoever he authorizes to permit clearance to be completed against an undertaking to bring the invoices within a period not exceeding 90 days from the date of the undertaking.

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 27 of the Saudi GCC Unified Customs Law

Can goods be cleared without the original invoice?

The Director General or whoever he authorizes may permit this against an undertaking to bring the certified original invoices and the required documents within a period not exceeding 90 days from the date of the undertaking.

Is customs bound by the value stated in the invoice?

The customs district may demand documents, contracts and correspondence relating to the goods without being bound by what they or the invoices themselves contain.

Must foreign invoices be translated into Arabic?

The Administration may request an Arabic translation of invoices issued in a foreign language and of other documents if required.

Articles this article refers to

More articles on Origin and Customs Value of Goods

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.