Article 73 of the Saudi GCC Unified Customs Law
المادة 73 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثاني: البضائع العابرة (ترانزيت
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.
Official text (Arabic)
This article has not been amended since the law was issued.
يصدر الوزير أو الجهة المختصة القرارات اللازمة لتنظيم تعليق الضرائب "الرسوم" الجمركية على جميع أنواع النقل بطريق العبور (الترانزيت) الأخرى.
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 73 explained in plain English
This article is a regulatory delegation article, authorizing the Minister or the competent authority to issue the decisions needed to regulate the suspension of customs duties on all other types of transport by way of transit.
Explaining the elements:
- Suspension of duties: That is, not collecting them during transit, because the goods are not imported for consumption within the State but pass through it.
- The regulatory tool: The decisions issued by the Minister or the competent authority. The article does not state their content.
The article does not itself set detailed rules, or specify guarantees or periods, but refers these to regulatory decisions. Learning the requirements for any type of transit therefore requires consulting those decisions.
Article 74 deals with establishing warehouses inside or outside the customs department by decision of the Minister or the competent authority. Anyone who needs to apply the suspension decisions to his shipment 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 73 of the Saudi GCC Unified Customs Law
Who regulates the suspension of duties on transit goods?
The Minister or the competent authority, by decisions issued for that purpose.
Does the article set the conditions for suspending duties?
No. It refers regulating this to the decisions issued by the Minister or the competent authority.
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 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
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.

