Article 68 of the Saudi GCC Unified Customs Law
المادة 68 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الأول: أحكام عامة
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.
Official text (Arabic)
This article has not been amended since the law was issued.
يفرج عن الكفالات النقدية والضمانات المصرفية والتعهدات استنادا إلى شهادات الإبراء وفق الشروط 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 68 explained in plain English
This article shows how the owner of goods recovers the guarantees he gave to Customs.
What the provision covers:
- Cash deposits.
- Bank guarantees.
- Undertakings.
The basis for release: Discharge certificates, that is, documents proving that the obligation for which the guarantee was given has ended. The article does not define a discharge certificate or the body that issues it.
Conditions: As set by the Director General, and the article does not state them.
The practical meaning is that a guarantee is not returned automatically; its owner needs to obtain a discharge certificate proving that he has met his obligation, such as the transported goods arriving at their destination and their procedures being completed. This links to Article 67, which permits goods to be moved within the State without paying duties against a cash deposit or bank guarantee; when the operation is over, the deposit can be released on the basis of the discharge certificate. Article 69 deals with the transit of goods.
Anyone whose guarantee is slow to be released would do well to consult a lawyer specializing in customs and commercial matters.
Practical example
A company in Dammam provided a bank guarantee to move a shipment to an inland customs office. After the shipment arrives and its procedures are completed, it obtains a discharge certificate, and on that basis the bank guarantee is released under the Director General's conditions.
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 68 of the Saudi GCC Unified Customs Law
How do I recover the bank guarantee given to Customs?
It is released on the basis of the discharge certificate, under the conditions set by the Director General.
Is the guarantee returned automatically after the operation ends?
Release is on the basis of discharge certificates under the Director General's conditions.
More articles on Suspended Customs Regimes and Transit
- Article 67
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.
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 "ر
- 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.