Article 49 of the Saudi GCC Unified Customs Law
المادة 49 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الأول: البيانات الجمركية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
لا يجوز تعديل ما ورد في البيانات الجمركية بعد تسجيلها ، ولمقدم البيان الجمركي أن يتقدم للمدير بطلب خطي للتصحيح قبل إحالة البيان الجمركي للمعاينة.
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 49 explained in plain English
This article sets the rule that a customs declaration is fixed once registered, with a specific exception for correction.
The rule: What appears in customs declarations may not be amended after they are registered. Under the law's definitions, the customs declaration is a statement submitted by the owner of the goods or whoever acts for them.
The exception: The submitter of the customs declaration may apply for correction on conditions:
- The request must be in writing.
- It must be submitted to the Director (the head of the customs department).
- It must be before the customs declaration is referred for inspection.
Timing is decisive: once the declaration has been referred for inspection, the text does not allow a request for correction. The article does not say that accepting the request is mandatory, only that submitting it is permitted. It is therefore important to review the declaration well before submitting it, or to discover the error quickly and ask for correction before inspection.
Related to this is what Article 50 permits owners of goods: to view them and take samples before submitting the declaration, with the Director's permission and under the department's supervision, which helps in submitting an accurate declaration from the start. Article 48 also specifies the documents attached to the declaration. Anyone who finds an error in their declaration would do well to consult a lawyer specializing in customs and commercial matters without delay.
Practical example
A company in Jeddah registered a customs declaration and then found it had written the number of cartons as 200 instead of 220. It must submit a written request to the head of the customs department to correct the declaration before it is referred for inspection.
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 49 of the Saudi GCC Unified Customs Law
Can a customs declaration be amended after it is registered?
It may not be amended, but its submitter may ask the Director in writing to correct it before the declaration is referred for inspection.
When does the time to ask for correction of a customs declaration end?
The request must be submitted before the customs declaration is referred for inspection.
To whom is the request to correct the declaration submitted?
To the head of the customs department, in writing.
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 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 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.