Article 63 of the Saudi GCC Unified Customs Law
المادة 63 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: تأدية الضرائب "الرسوم" الجمركية والرسوم الأخرى والإفراج عن البضائع
Goods remain pledged for customs duties and are not released until their procedures are completed and the duties and any other charge are paid, and they are delivered to their owners or their officially authorized representatives.
Official text (Arabic)
This article has not been amended since the law was issued.
أ - تكون البضائع رهن الضرائب "الرسوم" الجمركية ، ولا يمكن الإفراج عنها إلا بعد إتمام الإجراءات الجمركية عليها وتأدية الضرائب "الرسوم" الجمركية وأي رسم آخر عنها وفقا لأحكام هذا النظام "القانون" .
ب - يكون تسليم البضائع لأصحابها أو من يفوضونهم رسميا وفق الإجراءات التي يحددها المدير العام.
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 63 explained in plain English
This article states two basic rules on the release of goods:
(a) Goods are pledged for the duties:
- The goods are pledged for the customs duties, that is, they secure their payment.
- They cannot be released except after two things together: completing the customs procedures on them, and paying the customs duties and any other charge on them under the provisions of the law.
Customs duties, in the law's definitions, are the amounts collected on goods under its provisions, while the other "charges" are the amounts Customs collects in return for performing a service; both must be paid before release.
(b) Delivery: The goods are delivered to their owners or those they officially authorize, under the procedures set by the Director General. An informal authorization is not enough.
This is the general rule, and there are exceptions to it in other articles, including Article 62's permission to release goods whose value is in dispute against a financial guarantee. Article 64 also requires an official receipt to be issued in the importer's name when duties are collected. Anyone whose goods are held because of a dispute over duties would do well to consult a lawyer specializing in customs and commercial matters.
Practical example
An importer in Dammam completed his customs declaration procedures but has not yet paid the duties and storage charges. His goods will not be released until he pays all of that, and he or whoever he officially authorizes receives them.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
How we write and review contentCommercial & Corporate Law lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
Commercial & Corporate Law lawyers
Lawyers who handle this kind of case
Ibrahim Al Salem Law Firm
Active contributor
Dr. Ali Al-Rubaie Law Office and Ittihad Al-Asr Legal Company
Frequently asked questions about Article 63 of the Saudi GCC Unified Customs Law
When can I collect goods from Customs?
After the customs procedures on them are completed and the customs duties and any other charge on them are paid.
May another person collect my goods?
Goods are delivered to their owners or those they officially authorize, under the procedures set by the Director General.
What does it mean that goods are pledged for customs duties?
That they secure payment of the duties and are not released until they are paid.
More articles on Paying Duties and Releasing Goods
- Article 62
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.
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 الجمر
- Article 64
Employees who collect customs duties must issue an official receipt in the importer's name in the form set by the Minister or the competent authority.
على الموظفين المكلفين باستيفاء الضرائب "الرسوم" الجمركية أن يحرروا إيصالا رسميا باسم المستورد وفق النموذج الذي يحدده الوزير أو الجهة المختصة.
- Article 65
When a state of emergency is declared, measures may be taken to withdraw goods against special guarantees and conditions set by a decision of the Minister or the competent authority.
عند إعلان حالة الطوارئ يجوز اتخاذ تدابير لسحب البضائع لقاء ضمانات وشروط خاصة تحدد بقرار من الوزير أو الجهة المختصة.
- Article 66
Goods may be cleared before their customs duties are paid, once their procedures are completed, under the Director General's conditions and against bank, cash or documentary guarantees.
يجوز ضمن الشروط والقواعد التي يحددها المدير العام السماح بفسح البضائع قبل تأدية الضرائب "الرسوم" الجمركية عنها، وبعد إتمام الإجراءات الجمركية عليها بموجب ضمانات
- Article 68
Cash deposits, bank guarantees and undertakings given to Customs are released on the basis of discharge certificates, under the conditions set by the Director General.
يفرج عن الكفالات النقدية والضمانات المصرفية والتعهدات استنادا إلى شهادات الإبراء وفق الشروط التي يحددها المدير العام.
- Article 111
Endorsing the delivery order to the customs clearance agent or the owners' representatives is an authorization to complete the procedures, and the Administration bears no responsibility for delivering goods to the person to whom the order was endorsed.
يعد تظهير إذن التسليم لاسم المخلص الجمركي أو ممثلي مالكي البضاعة تفويضا لإتمام الإجراءات الجمركية عليها، دون تحمل الإدارة أي مسؤولية من جراء تسليم البضاعة إلى م
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.