Article 51 of the Saudi GCC Unified Customs Law
المادة 51 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الأول: البيانات الجمركية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
لا يجوز لغير أصحاب البضائع أو من يمثلهم الاطلاع على البيانات والمستندات الجمركية، وتستثنى من ذلك الجهات القضائية أو الرسمية المختصة.
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 51 explained in plain English
This article establishes the confidentiality of customs declarations and documents.
The rule: Only owners of goods or those who represent them may view customs declarations and documents. A commercial competitor, for example, or a person with no connection to the shipment, has no right to see another's customs declaration or invoices.
The exception: The competent judicial or official bodies may view these declarations and documents. The article does not name these bodies or the procedures for requesting access, and uses only the description "competent".
Why this provision? Customs data contains sensitive commercial information, such as prices, suppliers and quantities, and protecting it safeguards the interests of importers and exporters. At the same time, confidentiality does not prevent the judicial and official bodies from doing their work.
This rule is linked to Article 50, which permits owners of goods or their representatives to view the goods themselves before submitting the declaration with the Director's permission. Article 52 then moves on to the inspection of goods by the competent employee after the declarations are registered. Anyone who needs customs documents in a court dispute would do well to consult a lawyer specializing in customs and commercial matters to learn the proper way to request them.
Practical example
Two companies in Riyadh are in dispute over a shipment, and one asked Customs for a copy of the customs declaration the other submitted. Customs may not show it to her because she is neither the owner of the goods nor their representative, but the competent court may view it.
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 51 of the Saudi GCC Unified Customs Law
Is anyone entitled to see a customs declaration?
No. Access is limited to owners of goods or those who represent them.
Can a court request customs documents?
Yes. The competent judicial or official bodies are excepted from the prohibition on access.
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 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 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.

