Article 35 of the Saudi GCC Unified Customs Law
المادة 35 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الأول: الاستيراد: 1- النقل بحراً
Customs procedures for goods arriving by land are completed at the first customs district, and they may be referred to an inland customs district in the cases the Director General sees fit.
Official text (Arabic)
This article has not been amended since the law was issued.
البضائع الواردة برا يجب إتمام إجراءاتها الجمركية في أول دائرة جمركية، ويجوز إحالتها لإحدى الدوائر الجمركية الداخلية في الحالات التي يراها المدير العام.
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 35 explained in plain English
This article specifies where customs procedures are completed for goods arriving by land.
- The rule: customs procedures must be completed at the first customs district the goods reach, that is, usually the land border crossing through which they enter.
- The exception: goods may be referred to one of the inland customs districts, in the cases the Director General (the Director General of Customs) sees fit.
Referral to an inland customs office is not an option the importer or carrier may choose at will, but depends on the cases the Director General decides, and the article does not specify these cases. Under the Law's definitions, the customs district is the area the Minister determines at each port or crossing in which all or some of the customs procedures are licensed to be completed.
Article 36 complements this provision by requiring the land carrier to prepare a signed cargo manifest and submit it to the customs district immediately on arrival. Anyone who needs to have a shipment referred to an inland customs office is advised to consult a lawyer specializing in customs and commercial matters, or to contact customs.
Practical example
A truck loaded with electrical appliances enters the Kingdom through a land crossing. The rule is that it completes its customs procedures at this crossing as the first customs district, and it is referred to an inland customs office in Riyadh only in a case the Director General sees fit.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
How we write and review contentCommercial & Corporate Law lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
Commercial & Corporate Law lawyers
Lawyers who handle this kind of case
Ibrahim Al Salem Law Firm
Active contributor
Dr. Ali Al-Rubaie Law Office and Ittihad Al-Asr Legal Company
Frequently asked questions about Article 35 of the Saudi GCC Unified Customs Law
Where are procedures completed for goods arriving by truck?
At the first customs district the goods reach.
Can land goods be cleared at an inland customs office?
They may be referred to one of the inland customs districts in the cases the Director General sees fit.
More articles on Cargo Manifest, Imports and Exports
- Article 20
Article 20 prohibits sea transport vessels entering the State from anchoring anywhere other than ports prepared to receive them, except in an emergency maritime circumstance or force majeure, and requires the master to notify the nearest customs district or security post without delay.
يحظر على وسائل النقل البحرية التي تدخل الدولة مهما كانت حمولتها الاستيعابية أن ترسو في غير الموانئ المعدة لاستقبالها، إلا في ظرف بحري طارئ أو بسبب قوة قاهرة، وع
- Article 30
Article 30 requires every good arriving by sea to be recorded in the cargo manifest, signed by the master and containing specified details, and presented with other documents within thirty-six hours of entering the port.
أ - تسجل في بيان الحمولة "المنافست" كل بضاعة ترد إلى الدولة عن طريق البحر. ب - يجب أن ينظم بكل الحمولة بيان واحد يوقعه ربان السفينة، متضمنا المعلومات التالية :
- Article 31
Article 31 requires the cargo manifest of vessels that do not make regular voyages, have no shipping agent at the port, or are sailing vessels, to be endorsed by the customs of the port of loading.
إذا كان بيان الحمولة "المنافست" عائدا لسفينة لا تقوم برحلات منتظمة أو ليس لها وكيل ملاحة في الميناء، أو كانت من المراكب الشراعية، فيجب أن يكون مؤشرا عليه من الس
- Article 32
Ships' cargo may not be unloaded except in the customs district at the port and under its supervision, and unloading and transfer between ships are carried out under the Director General's conditions.
أ - لا يجوز تفريغ حمولة السفن وجميع وسائط النقل المائية الأخرى إلا في الدائرة الجمركية في الميناء. ولا يجوز تفريغ أي بضاعة أو نقلها من سفينة إلى أخرى إلا تحت إش
- Article 33
The ship's master, agent or representative is liable for shortages in packages, their contents or bulk goods until the goods are received at the warehouses, storage facilities or by their owners, subject to Article 54.
يكون ربان السفينة أو وكيلها أو من يمثله مسؤولا عن النقص في عدد القطع أو الطرود، أو في محتوياتها، أو في مقدار البضائع الفرط، إلى حين استلام البضائع في المخازن ال
- Article 34
If the packages unloaded or bulk goods fall short of the manifest, the master states the reason and proves with documents that it occurred outside the maritime customs zone, and may be given up to six months against a guarantee.
إذا تحقق نقص في عدد القطع أو الطرود المفرغة عما هو مدرج في بيان الحمولة "المنافست" أو في مقدار البضائع الفرط، فعلى ربان السفينة أو من يمثله بيان سبب هذا النقص و
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.