Article 42 of the Saudi GCC Unified Customs Law
المادة 42 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثاني: التصدير
Exporters must take goods intended for export to the competent customs district and declare them in detail, and carriers heading to the land borders are prohibited from bypassing customs districts.
Official text (Arabic)
This article has not been amended since the law was issued.
يجب على مصدري البضائع التوجه بالبضائع المعدة للتصدير إلى الدائرة الجمركية المختصة والتصريح عنها بالتفصيل ، ويحظر على الناقلين باتجاه الحدود البرية أن يتجاوزوا الدوائر 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 42 explained in plain English
This article sets the basic rule for export, and contains two provisions:
First: the exporter's duty
- To take goods intended for export to the competent customs district.
- To declare them in detail; a general or aggregate declaration is not enough.
Under the Law's definitions, the exporter is the natural or legal person who exports the goods. Exporting does not exempt goods from customs procedures, even if no duty applies to them.
Second: a prohibition on carriers
Carriers heading toward the land borders are prohibited from bypassing the customs districts, that is, crossing without passing through them. This prevents goods leaving without control.
This provision is linked to Article 41, which requires the owners of transport means on leaving to submit the cargo manifest and obtain a departure permit. Exporting goods by mail is regulated by Article 43. Anyone accused of an export violation is advised to consult a lawyer specializing in customs and commercial matters.
Practical example
A date factory in Qassim wants to export a shipment to a Gulf state by truck. It must take the shipment to the competent customs district and declare it in detail, and the truck driver may not bypass the customs crossing on his way to the border.
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 42 of the Saudi GCC Unified Customs Law
What is the exporter's duty with customs?
To take goods intended for export to the competent customs district and declare them in detail.
May a truck heading to the border bypass the customs crossing?
No. Carriers heading toward the land borders are prohibited from bypassing the customs districts.
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.