Article 47 of the Saudi GCC Unified Customs Law
المادة 47 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الأول: البيانات الجمركية
A detailed customs declaration must be submitted when clearing any goods, even if exempt from duties, in the forms approved in the GCC states.
Official text (Arabic)
This article has not been amended since the law was issued.
يجب أن يقدم للدائرة الجمركية عند تخليص أي بضاعة - ولو كانت معفاة من الضرائب "الرسوم" الجمركية - بيان جمركي تفصيلي وفقا للنماذج المعتمدة في إطار دول المجلس يتضمن جميع المعلومات التي تمكن من تطبيق الأنظمة الجمركية واستيفاء الضرائب "الرسوم" الجمركية المستحقة ولأغراض إحصائية .
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 47 explained in plain English
This article sets the basic obligation in clearance: submitting a detailed customs declaration to the customs department. Under the law's definitions, the customs declaration is the statement of the goods or the declaration submitted by their owner or whoever acts for them, including the distinguishing features of the declared goods and their quantities in detail.
Elements of the rule:
- Scope: When clearing any goods, even if exempt from customs duties. Exemption from duties does not exempt from submitting the declaration.
- Form: According to the forms approved within the framework of the GCC states.
- Content: All the information that makes it possible to:
- Apply the customs laws.
- Collect the customs duties due.
- Serve statistical purposes.
The declaration is thus not only for calculating duties but also for applying restrictions and prohibitions and for collecting statistics, which is why it is required even for exempt goods. Article 48 completes this rule by authorizing the Director General to specify the documents attached to the declaration. Article 46 also allows the Administration to use electronic exchange of information in clearance.
Anyone who needs to check their declaration before submitting it would do well to use a licensed customs broker or consult a lawyer specializing in customs and commercial matters.
Practical example
A charity in Madinah imported equipment exempt from customs duties. Despite the exemption, it must submit to the customs department a detailed customs declaration in the form approved in the GCC states.
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 47 of the Saudi GCC Unified Customs Law
Do goods exempt from customs duties need a customs declaration?
Yes. A detailed customs declaration must be submitted when clearing any goods, even if exempt from duties.
What is the purpose of the customs declaration?
To enable the application of the customs laws, the collection of the duties due, and statistical purposes.
What is the form of the customs declaration?
It is in accordance with the forms approved within the framework of the GCC states.
More articles on Customs Declaration and Inspection of Goods
- Article 46
The article gives the customs administration the right to use electronic exchange of information in customs clearance.
للإدارة الحق باستخدام تبادل المعلومات إلكترونيا بالتخليص الجمركي.
- Article 48
The Director General specifies the documents attached to the customs declaration and their content, and may allow clearance without some of them against cash or bank guarantees or a written undertaking, subject to Article 27(1).
مع مراعاة ما ورد في الفقرة "1" من المادة (27) من هذا النظام "القانون" يحدد المدير العام الوثائق التي يجب أن ترفق مع البيانات الجمركية والمعلومات التي يجب أن تتض
- Article 49
A customs declaration may not be amended after it is registered; its submitter may ask the Director in writing to correct it before the declaration is referred for inspection.
لا يجوز تعديل ما ورد في البيانات الجمركية بعد تسجيلها ، ولمقدم البيان الجمركي أن يتقدم للمدير بطلب خطي للتصحيح قبل إحالة البيان الجمركي للمعاينة.
- Article 50
Owners of goods or their representatives may view them before submitting the declaration and take samples with the Director's permission and under the department's supervision, and samples are subject to the prescribed duties.
يجوز لأصحاب البضائع أو من يمثلهم الاطلاع على بضائعهم قبل تقديم البيان الجمركي وأخذ عينات منها عند الاقتضاء، وذلك بعد الحصول على إذن من المدير وتحت إشراف الدائرة
- Article 51
The article limits access to customs declarations and documents to owners of goods or their representatives, with an exception for the competent judicial or official bodies.
لا يجوز لغير أصحاب البضائع أو من يمثلهم الاطلاع على البيانات والمستندات الجمركية، وتستثنى من ذلك الجهات القضائية أو الرسمية المختصة.
- Article 52
The competent employee inspects the goods, in whole or in part, after the customs declarations are registered, under the instructions issued by the Director.
يقوم الموظف المختص بمعاينة البضائع كليا أو جزئيا بعد تسجيل البيانات الجمركية حسب التعليمات التي يصدرها المدير .
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.