Article 4 of the Saudi GCC Unified Customs Law
المادة 4 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الأول: تعريفات وأحكام عامة
The article subjects every item of goods that crosses the customs line, whether entering or leaving, to the provisions of the Unified Customs Law.
Official text (Arabic)
This article has not been amended since the law was issued.
تخضع كل بضاعة تجتاز الخط الجمركي في الإدخال أو في الإخراج لأحكام هذا النظام "القانون".
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 4 explained in plain English
This article sets the basic rule of subjection: every item of goods that crosses the customs line, whether entering or leaving, is subject to the provisions of this Law.
To understand the rule, one must refer to the definitions in Article 2:
- Goods: any natural material or animal, agricultural, industrial or intellectual product. The definition is broad and is not limited to traditional physical commodities.
- The customs line: the line matching the political borders that separate the state from neighboring states and the shores of the seas surrounding the state.
The following results from the text:
- Subjection covers both import and export, so goods leaving the state are subject to the Law's provisions just as goods entering it are.
- What counts is crossing the customs line, meaning crossing the state's political borders.
- The phrase "every item of goods" is general in the text.
The article does not specify the amount of any tax or the procedures goods go through; it establishes only the principle of subjection to the Law's provisions.
This article connects with Article 3, which provides that the Law applies to the state's lands and territorial waters, and with Article 5, which shows that the Directorate carries out its work in the customs department and the customs zone.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer who specializes in customs and commercial cases.
Practical example
A company in Jeddah exports food products to a neighboring country through a land crossing. Although the goods are leaving the Kingdom rather than entering it, they cross the customs line on the way out and are therefore subject to the provisions of the Unified Customs Law.
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 4 of the Saudi GCC Unified Customs Law
Are exported goods subject to the customs law?
Yes. Every item of goods that crosses the customs line, entering or leaving, is subject to the Law's provisions.
What is the customs line?
According to Article 2, it is the line matching the political borders that separate the state from neighboring states and the shores of the seas surrounding it.
What is meant by goods in the customs law?
Any natural material or animal, agricultural, industrial or intellectual product.
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 3
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.
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
- 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.