Article 44 of the Saudi GCC Unified Customs Law
المادة 44 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الرابع: أحكام مشتركة
Several closed packages grouped together may not be listed in the manifest as one package, and a single consignment may not be split except with the Director General's permission for justified reasons and without loss to the Treasury.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - لا يجوز أن تذكر في بيان الحمولة "المنافست" أو ما يقوم مقامه عدة طرود مقفلة ومجمعة بأي طريقة كانت على أنها طرد واحد . ويراعى بشأن المستوعبات (الحاويات) والطبليات والمقطورات التعليمات التي يصدرها المدير العام.
ب - لا يجوز تجزئة الإرسالية الواحدة من البضائع . وللمدير العام أن يسمح لأسباب مبررة بالتجزئة ، على ألا يترتب على هذه التجزئة أي خسارة تلحق بالخزينة .
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 44 explained in plain English
This article sets two rules for controlling the description of shipments in the cargo statement, the "manifest", or its equivalent:
(a) No combining packages into one package:
- Several closed packages grouped together in any way may not be listed in the manifest or its equivalent as one package.
- For containers, pallets and trailers, the instructions issued by the Director General are to be observed; the article does not state what they say.
(b) No splitting of a consignment:
- A single consignment of goods may not be split.
- The Director General may allow splitting for justified reasons, provided it causes no loss to the Treasury.
The aim of the two rules is for the statement to reflect the true shipment, so that the number of packages is not concealed by grouping them, and a consignment is not divided in a way that may affect the duties due. Article 45 provides that Articles 32, 33 and 34 apply to land and air transport. Anyone who needs to split a shipment would do well to consult a lawyer specializing in customs and commercial matters before applying.
Practical example
A trader in Jeddah imported ten closed boxes and tied them together. They may not be listed in the manifest as one package. If he wants to clear half the consignment now and the rest later, he needs the Director General's permission for a justified reason and on condition that the Treasury suffers no loss.
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 44 of the Saudi GCC Unified Customs Law
May several tied packages be recorded as one package?
No. Several closed packages grouped together in any way may not be listed as one package.
May a customs consignment be split?
As a rule it may not, but the Director General may allow it for justified reasons provided it causes no loss to the Treasury.
What is the rule for containers and pallets?
The instructions issued by the Director General are observed for them.
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.

