Article 3 of the Saudi GCC Unified Customs Law
المادة 3 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الأول: تعريفات وأحكام عامة
The article provides that the customs law applies to lands under the state's sovereignty and its territorial waters, and allows free zones to be established to which the customs provisions do not apply in whole or in part.
Official text (Arabic)
This article has not been amended since the law was issued.
تسري أحكام هذا النظام "القانون" على الأراضي الخاضعة لسيادة الدولة ومياهها الإقليمية، ويجوز أن تنشأ في هذه الأراضي مناطق حرة لا تسري عليها الأحكام الجمركية كليا أو جزئيا.
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 3 explained in plain English
This article defines the territorial scope of applying the customs law, and contains two provisions:
- The general rule: the Law's provisions apply to lands under the state's sovereignty and its territorial waters.
- The permitted exception: free zones may be established in these lands to which the customs provisions do not apply, in whole or in part.
This provision is understood together with the definitions in Article 2:
- The free zone: a part of the state's territory in which commercial or industrial activity is carried on under its own regulations, and any goods entering it are considered outside the customs area and are not subject to the usual customs procedures.
- The maritime customs zone: the sea area between the shores and the end of the limits of territorial waters.
Note that the text says "may", so establishing free zones is not mandatory, and that the customs provisions may be inapplicable to them in whole or in part. The article does not specify which provisions are excepted; that depends on the regulations specific to those zones.
Article 4 completes this provision, as it subjects every item of goods that crosses the customs line, entering or leaving, to the provisions of the Law.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer who specializes in customs and commercial cases.
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 3 of the Saudi GCC Unified Customs Law
Where does the Unified Customs Law apply?
To lands under the state's sovereignty and its territorial waters.
Do the customs provisions apply in free zones?
Free zones may be established to which the customs provisions do not apply in whole or in part, according to the text of the article.
Is establishing free zones mandatory?
No. The text permits establishing them and does not require it.
More articles on Customs Law Definitions and Scope
- Article 1
The article sets the name of the Law as the Unified Customs Law of the GCC States, referred to by the word "the Law".
يسمى هذا النظام "القانون" (نظام "قانون" الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية).
- Article 2
The article defines 42 terms in the Unified Customs Law, its explanatory memorandum and its implementing regulations, including the customs department, customs zone, tariff, customs declaration and customs clearance agent.
يكون للكلمات والعبارات التالية حيثما وردت في هذا النظام "القانون" ومذكرته الإيضاحية ولائحته التنفيذية ، المعاني الموضحة أمام كل منها ما لم يقتض السياق معنى آخر
- Article 4
The article subjects every item of goods that crosses the customs line, whether entering or leaving, to the provisions of the Unified Customs Law.
تخضع كل بضاعة تجتاز الخط الجمركي في الإدخال أو في الإخراج لأحكام هذا النظام "القانون".
- Article 5
The article provides that the Directorate carries out its work in the customs department and the customs zone, and may exercise its powers across the state's lands and territorial waters under the conditions set in the Law.
تمارس الإدارة عملها في الدائرة الجمركية وفي النطاق الجمركي، ولها أيضا أن تمارس صلاحيتها على امتداد أراضي الدولة ومياهها الإقليمية وذلك ضمن الشروط المحددة في هذا
- Article 6
The article provides that customs departments are established and abolished by a decision of the Minister or the competent authority.
تنشأ الدوائر الجمركية وتلغى بقرار من الوزير أو الجهة المختصة.
- Article 7
The article provides that the jurisdictions of customs departments and their working hours are determined by a decision of the Minister or the competent authority.
تحدد اختصاصات الدوائر الجمركية وساعات العمل فيها بقرار من الوزير أو الجهة المختصة.
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.

