Article 50 of the Saudi GCC Unified Customs Law
المادة 50 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الأول: البيانات الجمركية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 الجمركية ، وتخضع هذه العينات للضرائب "الرسوم" الجمركية المقررة.
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 50 explained in plain English
This article gives owners of goods the right to view them before submitting the customs declaration, to help them describe the goods accurately.
What is permitted:
- Viewing the goods before submitting the customs declaration.
- Taking samples from them where necessary.
Who is entitled: Owners of goods or those who represent them.
Conditions:
- Obtaining the Director's permission (the head of the customs department).
- That it is done under the supervision of the customs department.
Duties on samples: The samples taken are subject to the prescribed customs duties, so taking them does not mean they are exempt.
The importance of this right is linked to Article 49, which bars amending the declaration after registration; inspecting the goods in advance helps in submitting a correct declaration from the start and avoids the need for correction. Article 51 limits access to customs declarations and documents to owners of goods and their representatives, with an exception for the competent judicial or official bodies.
Anyone who needs to examine their goods before clearance can use a customs broker, or consult a lawyer specializing in customs and commercial matters in the event of a dispute.
Practical example
A spare parts importer in Riyadh is unsure of the models of the parts that arrived. With the permission of the head of the customs department, he can view the goods and take a sample under the department's supervision before submitting the declaration, with the sample being subject to the prescribed duties.
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 50 of the Saudi GCC Unified Customs Law
Am I entitled to see my goods before submitting the customs declaration?
Yes. The owner of the goods or his representative may view them after the Director's permission and under the customs department's supervision.
Are samples taken from the goods exempt from customs duties?
No. Samples are subject to the prescribed customs duties.
Is permission required to take samples?
Yes. The Director's permission is required, and it must be done under the customs department's supervision.
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 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 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.