Article 66 of the Saudi GCC Unified Customs Law
المادة 66 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الخامس: تأدية الضرائب "الرسوم" الجمركية والرسوم الأخرى والإفراج عن البضائع
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.
Official text (Arabic)
This article has not been amended since the law was issued.
يجوز ضمن الشروط والقواعد التي يحددها المدير العام السماح بفسح البضائع قبل تأدية الضرائب "الرسوم" الجمركية عنها، وبعد إتمام الإجراءات الجمركية عليها بموجب ضمانات مصرفية أو نقدية أو مستندية.
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 66 explained in plain English
This article permits clearing goods before paying customs duties, as an exception to the general rule that goods are pledged for the duties.
Conditions for early clearance:
- It must be within the conditions and rules set by the Director General, so it is not automatically available to every importer.
- The customs procedures must have been completed on the goods; only payment of the duties is deferred, not the procedures.
- A guarantee must be provided of one of three kinds: bank, cash or documentary.
The provision is discretionary ("may"), and the article does not specify the period for paying the duties after clearance or the amount of the guarantee, so one refers for these to the Director General's rules. The practical benefit to the importer is that he can take delivery of his goods and begin selling or using them without waiting for payment, while the obligation to pay the duties remains secured.
Article 65 permits similar measures for withdrawing goods when a state of emergency is declared. Article 67 permits goods to be brought in and moved within the State without paying duties against a cash deposit or bank guarantee. Anyone wishing to benefit from this provision would do well to consult a lawyer specializing in customs and commercial matters, or his bank, about the suitable type of guarantee.
Practical example
A food distribution company in Riyadh imports frequent shipments. After a shipment's procedures are completed, it can, under the Director General's rules, provide a bank guarantee and clear the goods before paying the duties.
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 66 of the Saudi GCC Unified Customs Law
Can goods be cleared before paying customs?
This is permitted within the Director General's conditions and rules, after completing the customs procedures, against bank, cash or documentary guarantees.
What kinds of guarantees are accepted for early clearance?
Bank, cash or documentary guarantees.
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 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 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.