Article 67 of the Saudi GCC Unified Customs Law
المادة 67 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الأول: أحكام عامة
Goods may be brought in and moved to another place within the State without paying customs duties, provided a cash deposit or bank guarantee equal to those duties is given under the Director General's instructions.
Official text (Arabic)
This article has not been amended since the law was issued.
يجوز إدخال البضائع ونقلها إلى أي مكان آخر داخل الدولة دون تأدية الضرائب "الرسوم" الجمركية، بشرط تقديم كفالة نقدية أو ضمان مصرفي يعادل ما يترتب عليها من ضرائب "رسوم" جمركية وفق التعليمات التي يصدرها 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 67 explained in plain English
This article permits moving goods within the State without paying the customs duties on them immediately, which is in practice known as transport under a duty-suspension arrangement.
Elements of the provision:
- What is permitted: Bringing in goods and moving them to any other place within the State.
- Without paying the customs duties at that stage.
- The condition: Providing a cash deposit or bank guarantee.
- The amount of the guarantee: Equal to the customs duties owed on the goods.
- The reference: The instructions issued by the Director General.
The practical benefit is that goods entering through one crossing can be moved to another place in the State, such as an inland customs office or a warehouse, and have their procedures completed there, without their owner paying the duties at the first crossing. The deposit secures the Treasury's right if the goods do not arrive or their procedures are not completed.
This differs from Article 66, which concerns clearing the goods themselves before paying duties after their procedures are completed. Article 68 shows that deposits and guarantees are released on the basis of discharge certificates under the Director General's conditions. Anyone who needs to move his shipment in this way would do well to consult a lawyer specializing in customs and commercial matters.
Practical example
A shipment of industrial equipment arrives at Jeddah port and its owner wants to complete its procedures at an inland customs office near his factory. He can move it without paying the duties in Jeddah, after providing a bank guarantee equal to the duties owed on it under the Director General's instructions.
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 67 of the Saudi GCC Unified Customs Law
Can goods be moved within the State before paying customs?
Yes, provided a cash deposit or bank guarantee equal to the customs duties owed on them is given.
How much is the guarantee required to move goods?
It equals the customs duties owed on the goods, under the Director General's instructions.
More articles on Suspended Customs Regimes and Transit
- 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 69
Transit of goods across the territory of the GCC states is permitted under the laws and international agreements in force, subject to Article 67 and the GCC Unified Economic Agreement.
مع مراعاة المادة (67) من هذا النظام "القانون" وأحكام الاتفاقية الاقتصادية الموحدة لدول المجلس، يسمح بعبور البضائع (ترانزيت) لأراضي دول المجلس وفق أحكام الأنظمة
- Article 70
Transit operations are permitted only at customs departments licensed for them.
لا يسمح بإجراء عمليات العبور (الترانزيت) إلا في الدوائر الجمركية المرخص لها بذلك.
- Article 71
Transit is carried on the designated routes by various means of transport, at the carrier's responsibility under the Director General's instructions, and the routes and conditions of transport are set by decision of the Minister or the competent authority.
مع مراعاة أحكام الاتفاقيات الإقليمية والدولية النافذة ، يتم نقل البضائع بالعبور (ترانزيت) على الطرق المعينة، وبمختلف وسائط النقل وعلى مسؤولية الناقل وفق التعليم
- Article 72Amended by M/124
When goods are transferred from one customs department to another, interested parties may be exempted from submitting a detailed customs declaration at the entry center, and the transfer is made under the documents and conditions set by the Director General.
يجوز في حالة النقل من دائرة جمركية إلى أخرى إعفاء أصحاب العلاقة من تقديم بيان جمركي تفصيلي في مركز الدخول، وتتم الإحالة وفق المستندات والشروط التي يحددها المدير
- Article 73
The Minister or the competent authority issues the decisions needed to regulate the suspension of customs duties on all other types of transport by way of transit.
يصدر الوزير أو الجهة المختصة القرارات اللازمة لتنظيم تعليق الضرائب "الرسوم" الجمركية على جميع أنواع النقل بطريق العبور (الترانزيت) الأخرى.
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.