Article 64 of the Saudi GCC Unified Customs Law
المادة 64 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: تأدية الضرائب "الرسوم" الجمركية والرسوم الأخرى والإفراج عن البضائع
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.
Official text (Arabic)
This article has not been amended since the law was issued.
على الموظفين المكلفين باستيفاء الضرائب "الرسوم" الجمركية أن يحرروا إيصالا رسميا باسم المستورد وفق النموذج الذي يحدده الوزير أو الجهة 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 64 explained in plain English
This article imposes an obligation on the customs employees charged with collecting customs duties: to issue an official receipt when collecting.
Elements of the provision:
- Who is bound: The employees charged with collecting customs duties.
- The document: An official receipt.
- The name: It is issued in the importer's name, who under the law's definitions is the natural or legal person who imports the goods.
- The form: In the form set by the Minister or the competent authority; the article does not state its details.
Practical importance: The official receipt is what proves that the importer paid the duties due. Since goods are not released except after the duties are paid, as Article 63 provides, this receipt documents that this condition has been met. Issuing it in the importer's name also ties the payment to the person entitled.
The article is addressed mainly to employees, as it guarantees the importer an official document for what he paid. Article 65 deals with withdrawing goods in an emergency. Anyone with a dispute over what he paid would do well to consult a lawyer specializing in customs and commercial matters.
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 64 of the Saudi GCC Unified Customs Law
Is an importer entitled to a receipt for customs duties?
Yes. The employees charged with collecting duties must issue an official receipt in the importer's name.
Who sets the form of the customs receipt?
The Minister or the competent authority.
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 63
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.
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
- 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.