Article 28 of the Saudi GCC Unified Customs Law
المادة 28 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الرابع: العناصر المميزة للبضائع (المنشأ - القيمة - النوع
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.
Official text (Arabic)
This article has not been amended since the law was issued.
إن قيمة البضائع المصدرة هي قيمتها وقت تسجيل البيان الجمركي مضافا إليها جميع النفقات حتى وصول البضاعة إلى الدائرة الجمركية.
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 28 explained in plain English
This article sets the value of exported goods for customs purposes, and it consists of two elements:
- The value of the goods at the time the customs declaration is registered.
- Plus all expenses until the goods reach the customs district.
This means that the value of exports is not limited to the price of the goods themselves, but includes the expenses borne until they reach the customs district from which they leave. The text says "all expenses" and does not list their types.
Note that the time and place limit on expenses is the goods reaching the customs district; the text does not address expenses that come after that.
Under Article 2, the customs declaration is the statement submitted by the owner of the goods or whoever acts in his place, containing the distinguishing elements of the goods and their quantities in detail, and the exporter is the natural or legal person who exports the goods. The customs district is the area the Minister determines at each sea, air or land port or any place where there is an Administration center in which all or some customs procedures are licensed to be completed.
This article is linked to Article 27, which requires, for the acceptance of value, a detailed original invoice with every customs declaration and gives the customs district the right to demand documents, contracts and correspondence relating to the goods. It is also linked to Article 29 on the classification of 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 factory in Jubail exports its products through Dammam port. The value of the exports for customs purposes is their value at the time the customs declaration is registered, plus all expenses until they reach the customs district at the port.
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 28 of the Saudi GCC Unified Customs Law
How is the value of exported goods determined for customs?
It is their value at the time the customs declaration is registered plus all expenses until the goods reach the customs district.
Do transport costs count toward the value of exports?
All expenses until the goods reach the customs district are added to the value, as the article provides.
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 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 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.