Article 29 of the Saudi GCC Unified Customs Law
المادة 29 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الرابع: العناصر المميزة للبضائع (المنشأ - القيمة - النوع
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 في جدول التعرفة فيتم تصنيفها في إطار دول المجلس.
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 29 explained in plain English
This article deals with the classification of goods in cases that need special treatment, and contains two provisions:
- Goods not mentioned in the tariff: goods that are not mentioned in the customs tariff schedule and its explanatory notes are classified as the World Customs Organization issues on the matter.
- Goods subject to local subheadings: goods that are subject to local subheadings in the tariff schedule are classified within the framework of the Council states.
The importance of classification is that it determines the "type of goods", which under Article 2 is the designation in the customs tariff schedule, and hence the duty category to which they are subject. The customs tariff, under the same article, is the schedule containing the names of goods and the customs duty categories they are subject to, and the rules and notes in it for the types and kinds of goods.
The article does not state the content of what the World Customs Organization issues, or the body or procedure by which classification is done within the framework of the Council states, so that cannot be assumed from its text. Under Article 2, "the Council" is the Cooperation Council for the Arab States of the Gulf.
This article is linked to Article 28, which sets the value of exported goods, and to Article 30, which requires every good arriving in the State by sea to be recorded in the cargo manifest.
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 start-up in Riyadh imports a new technical device that is not mentioned in the customs tariff schedule and its explanatory notes. Under this article it is classified as the World Customs Organization issues on the matter.
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 29 of the Saudi GCC Unified Customs Law
How is a good not in the customs tariff schedule classified?
It is classified as the World Customs Organization issues on the matter.
Who classifies goods subject to local subheadings?
They are classified within the framework of the Cooperation Council for the Arab States of the Gulf.
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 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 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.