Article 72 of the Saudi GCC Unified Customs Law
المادة 72 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثاني: البضائع العابرة (ترانزيت
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.
Official text after amendments (Arabic)
Compiled from the original text and every officially published amendment; the amendments are shown in full below for comparison.
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 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 72 explained in plain English
This article permits easing procedures at the entry center when goods are transferred from one customs department to another. It was amended by Royal Decree No. (M/124) dated 9/7/1445 AH, and the explanation here is of the text in force.
Elements of the provision:
- The case: Transfer from one customs department to another.
- What is permitted: Exempting interested parties from submitting a detailed customs declaration at the entry center.
- Nature of the provision: Discretionary ("may"); the exemption is not an automatic right.
- The referral: It takes place under the documents and conditions set by the Director General; the article does not state these documents or conditions.
The practical meaning: Instead of requiring the full detailed declaration at the crossing where the goods enter, they can be referred to the other customs department with documents the Director General specifies. The exemption here concerns the place where the detailed declaration is submitted (the entry center); the article does not provide for exempting the goods from the declaration or the duties permanently.
This is linked to Article 71, which makes transport of transit goods take place on the designated routes and at the carrier's responsibility. Article 73 authorizes the Minister or the competent authority to issue the decisions needed to regulate the suspension of duties on the other types of transit transport. Anyone wishing to benefit from this referral would do well to consult a lawyer specializing in customs and commercial matters.
Practical example
A shipment arrives at a border crossing and its final destination is an inland customs office in Riyadh. Its owner may be exempted from submitting the detailed declaration at the crossing, and the shipment referred to the Riyadh customs office under the documents and conditions set by the Director General.
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 72 of the Saudi GCC Unified Customs Law
Must the detailed declaration always be submitted at the first crossing?
When goods are transferred from one customs department to another, interested parties may be exempted from submitting it at the entry center.
What documents are required to refer the goods?
The Director General sets them, along with the conditions of referral.
Has this article been amended?
Yes, by Royal Decree No. (M/124) dated 9/7/1445 AH.
Amendment history
Royal Decree No. M/124 — 9/7/1445 AH
Official amendment text (Arabic)
- عُدلت هذه المادة وذلك بموجب المرسوم الملكي رقم (م/124) وتاريخ 1445/7/9هـ، لتصبح على النحو الآتي:
المادة (72): "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 العام".
Original text before the amendments (Arabic)
يجوز في حالة النقل من دائرة جمركية إلى أخرى إعفاء أصحاب العلاقة من تقديم بيان تفصيلي في مركز الدخول ، وتتم الإحالة وفق المستندات والشروط التي يحددها المدير العام .
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 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 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.