Article 48 of the Saudi GCC Unified Customs Law
المادة 48 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الأول: البيانات الجمركية
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).
Official text (Arabic)
This article has not been amended since the law was issued.
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 تتضمنها هذه الوثائق وأن يسمح بإتمام إجراءات التخليص في حالة عدم إبراز أي وثيقة من الوثائق المطلوبة لقاء ضمانات نقدية أو مصرفية أو تعهد خطي بإحضار هذه الوثائق وفقا للشروط التي يحددها.
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 48 explained in plain English
This article regulates the documents that accompany the customs declaration, and what is permitted when some of them cannot be produced.
The Director General's powers:
- Specifying the documents that must be attached to the customs declarations.
- Specifying the information these documents must contain.
- Allowing clearance procedures to be completed despite failure to produce any required document, against cash or bank guarantees or a written undertaking to bring it, on the conditions he sets.
Subject to Article 27(1): This paragraph provides that a detailed original invoice is to be submitted with each customs declaration, and that the Director General or whoever he authorizes may allow clearance to be completed without producing the certified original invoices and the required documents, against an undertaking to bring them within a period of no more than 90 days from the date of the undertaking. Where the original invoice is concerned, this period is observed.
In practical terms, the absence of a document does not necessarily halt clearance, but this depends on the Administration's approval and on providing the guarantee or undertaking. Article 49 then bars amending the declaration after it is registered except by a request for correction. Anyone whose documents are delayed would do well to consult a lawyer specializing in customs and commercial matters.
Practical example
An importer in Riyadh whose goods arrived before the supplier's certified original invoice reached him can ask for clearance to be completed against an undertaking to bring the invoice within a period of no more than 90 days, or against a cash or bank guarantee, on the conditions set by the Director General.
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 48 of the Saudi GCC Unified Customs Law
Who specifies the documents required with the customs declaration?
The Director General of Customs, who also specifies the information these documents must contain.
Can goods be cleared without some documents?
The Director General may allow it against cash or bank guarantees or a written undertaking to bring them, on the conditions he sets.
How long is the period to bring the original invoice?
Under Article 27(1), no more than 90 days from the date of the undertaking.
Articles this article refers to
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 47
A detailed customs declaration must be submitted when clearing any goods, even if exempt from duties, in the forms approved in the GCC states.
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
- 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.