Article 62 of the Saudi GCC Unified Customs Law
المادة 62 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل: في القيمة
A dispute over the value of goods between the employee and the owner is referred to the Director, then the Director General or the value committee, and the Director may release non-prohibited goods against a financial guarantee equal to the duties.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - إذا نشأ خلاف بين الموظف الجمركي المختص ومالك البضاعة حول قيمة البضاعة لاختلاف نوعها أو منشئها أو لسبب آخر ، يحال الأمر إلى المدير، فإذا أقر رأي الموظف الجمركي ولم يقبل به مالك البضاعة، فيتم إحالة الأمر إلى المدير العام لتسوية الخلاف أو إحالته إلى لجنة الفصل في القيمة .
ب - للمدير الحق في الإفراج عن البضائع المختلف بشأنها التي لا تكون معرضة للمنع بعد استيفاء ضمان مالي بقيمة الضريبة "الرسوم" الجمركية وفقا لتقدير الدائرة الجمركية. ويحتفظ بعينات من البضاعة بصفة مؤقتة في حالات الضرورة للرجوع إليها وقت الحاجة ، وتعاد هذه العينات لمالك البضاعة بعد الانتهاء منها ما لم تستهلك في أغراض الفحص والتحليل.
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 62 explained in plain English
This article sets out the path for resolving a dispute over the value of goods and the possibility of releasing them in the meantime.
(a) Stages of the dispute:
- If a dispute arises between the competent customs employee and the owner of the goods over their value, because of a difference in their type or origin or for any other reason, the matter is referred to the Director (the head of the department).
- If the Director upholds the employee's opinion and the owner does not accept it, the matter is referred to the Director General to settle the dispute, or to the value committee.
(b) Release during the dispute:
- The Director is entitled to release the disputed goods that are not subject to prohibition.
- On condition that a financial guarantee equal to the customs duties is collected, as assessed by the department.
- Samples of the goods are kept temporarily in cases of necessity for reference, and returned to the owner when finished with unless consumed in examination and analysis.
A dispute therefore does not necessarily mean the goods stay held. Article 61 regulates the committee and the deadline for appealing to it. Article 63 provides that goods are pledged for the duties and are not released until the procedures are completed and the duties paid. Anyone in a dispute over value would do well to consult a lawyer specializing in customs and commercial matters.
Practical example
A perfume importer in Jeddah disagreed with a customs employee over the origin and value of his goods, and the Director upheld the employee's opinion. The importer may ask for the goods to be released against a financial guarantee equal to the duties the department assessed, while the dispute is referred to the Director General or the value committee.
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 62 of the Saudi GCC Unified Customs Law
What do I do if I disagree with a customs employee over the value of goods?
The matter is referred to the Director; if he upholds the employee's opinion and you do not accept it, it is referred to the Director General to settle or to the value committee.
Can I receive the goods during the dispute over their value?
The Director may release them if they are not subject to prohibition, after collecting a financial guarantee equal to the customs duties as the department assesses.
Are samples taken returned?
They are returned to the owner of the goods when finished with, unless consumed for examination and analysis.
More articles on Origin and Customs Value of Goods
- Article 18
Article 18 applies the customs tariff in force to damaged goods according to their value in the condition they are in at the time the customs declaration is registered.
تطبق التعرفة الجمركية النافذة على البضاعة التي تعرضت للتلف وفق قيمتها في الحالة التي تكون عليها وقت تسجيل البيان الجمركي.
- Article 25
Article 25 subjects imported goods to proof of origin under the rules of origin agreed within the international and regional economic organizations in force.
تخضع البضائع المستوردة لإثبات المنشأ وفق قواعد المنشأ المتفق عليها في إطار المنظمات الاقتصادية الدولية والإقليمية النافذة.
- Article 26
Article 26 provides that value for customs purposes is calculated under the provisions and bases in the Implementing Regulations.
تحتسب القيمة للأغراض الجمركية وفق الأحكام والأسس الواردة في اللائحة التنفيذية.
- Article 27
Article 27 requires, for the acceptance of value, a detailed original invoice with each customs declaration, allows clearance without invoices against an undertaking for 90 days, and lets customs request documents and translation.
يتطلب لقبول القيمة كعنصر مميز للبضاعة ما يلي : 1 - تقدم مع كل بيان جمركي فاتورة أصلية تفصيلية، ويجوز للمدير العام أو من يخوله أن يسمح بإتمام إجراءات التخليص على
- Article 28
Article 28 sets the value of exported goods as their value at the time the customs declaration is registered plus all expenses until the goods reach the customs district.
إن قيمة البضائع المصدرة هي قيمتها وقت تسجيل البيان الجمركي مضافا إليها جميع النفقات حتى وصول البضاعة إلى الدائرة الجمركية.
- Article 29
Article 29 provides that goods not mentioned in the tariff schedule and its explanatory notes are classified as the World Customs Organization issues, and goods subject to local subheadings are classified within the framework of the Council states.
تصنف البضائع التي لا يوجد لها ذكر في جدول التعرفة الجمركية وشروحاتها وفق ما يصدر عن منظمة الجمارك العالمية بهذا الشأن، أما البضائع التي تخضع لفقرات فرعية محلية
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.