Article 57 of the Saudi GCC Unified Customs Law
المادة 57 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثاني: معاينة البضائع
Customs duties are collected according to the customs declaration, and if inspection shows a difference they are collected on the basis of its result, without prejudice to Customs' right to the fines due.
Official text (Arabic)
This article has not been amended since the law was issued.
تستوفى الضريبة "الرسوم" الجمركية وفقا لمحتويات البيان الجمركي ، وإذا أظهرت نتيجة المعاينة فرقا بينها وبين ما جاء في البيان الجمركي فتستوفى الضريبة "الرسوم" الجمركية على أساس هذه النتيجة، مع عدم الإخلال بحق الجمارك في استيفاء الغرامات المستحقة عند الاقتضاء وفقا لاحكام هذا النظام "القانون" .
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 57 explained in plain English
This article sets the basis for calculating customs duties at inspection.
- The rule: Customs duties are collected according to the contents of the customs declaration submitted by the owner of the goods.
- Where there is a difference: If the inspection result shows a difference between it and what appears in the declaration, duties are collected on the basis of the inspection result, not on the basis of the declaration.
- Fines: This does not prejudice Customs' right to collect the fines due where appropriate under the provisions of the law.
The practical meaning is that what the customs officer finds on the ground is what is adopted when there is a discrepancy. If the importer declares a smaller quantity or a different type, duties are calculated on what the inspection shows, and a fine may be imposed if its conditions are met under other provisions of the law; this article does not set its amount.
This is linked to Article 58, which permits the department to stop inspection and ask for documents if it cannot verify the declaration. Article 56 also permits goods to be analyzed to verify their kind and specifications. Anyone who objects to the inspection result or the duties calculated would do well to consult a lawyer specializing in customs and commercial matters.
Practical example
An importer in Jeddah declared 100 devices in his declaration, and inspection showed the shipment to be 120 devices. Duties are collected on 120 devices according to the inspection result, with Customs keeping its right to collect the fines due if the matter requires.
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 57 of the Saudi GCC Unified Customs Law
On what basis are customs duties calculated?
According to the contents of the customs declaration, unless inspection shows a difference, in which case they are calculated on the basis of its result.
Is a fine imposed if the declaration differs from the inspection?
Customs keeps its right to collect the fines due where appropriate, under the provisions of the law.
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 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.
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.