Article 76 of the Saudi GCC Unified Customs Law
المادة 76 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الفصل الثالث: المستودعات
The Administration has the right of customs supervision and control over warehouses managed by other bodies, under this Law and the other regulations in force.
Official text (Arabic)
This article has not been amended since the law was issued.
للإدارة الحق في الإشراف والرقابة الجمركية على المستودعات التي تديرها الهيئات الأخرى وفقا لأحكام هذا النظام "القانون" والأنظمة "القوانين" الأخرى النافذة.
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 76 explained in plain English
This article extends customs control to warehouses that Customs does not manage itself.
Elements of the provision:
- Holder of the right: the Administration, that is, the General Administration of Customs.
- Content of the right: customs supervision and control.
- Its object: warehouses managed by other bodies, that is, bodies other than Customs.
- Reference: the provisions of this Law, and the other regulations in force.
Why this provision? Goods deposited in warehouses are in a status suspended from customs duties, as Article 75 provides in permitting goods to be deposited without paying duties. They must therefore remain under Customs control even if another body manages and operates the warehouse; otherwise goods could be removed without paying what is due on them.
The article does not specify the forms of supervision or the tools of control, so the provisions of the Law and the other regulations are consulted. Anyone who manages a warehouse in which duty-suspended goods are deposited should expect to be subject to this control. Article 77 deals with establishing free zones and markets. Anyone facing a violation relating to managing a warehouse should consult a lawyer specializing in customs and commercial cases.
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 76 of the Saudi GCC Unified Customs Law
Does Customs control warehouses that it does not manage?
Yes. The Administration has the right of customs supervision and control over warehouses managed by other bodies.
What is the reference for Customs control of these warehouses?
The provisions of the Customs Law and the other regulations in force.
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.