Article 8 of the Saudi GCC Unified Customs Law
المادة 8 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الأول: تعريفات وأحكام عامة
The article limits carrying out customs procedures to the competent customs departments under Article 7, subject to the articles on inspection of goods.
Official text (Arabic)
This article has not been amended since the law was issued.
مع مراعاة ما نصت عليه المواد المتعلقة بمعاينة البضائع، لا يجوز القيام بالإجراءات الجمركية إلا في الدوائر الجمركية المختصة وفق ما ورد بالمادة (7) من هذا النظام "القانون".
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 8 explained in plain English
This article sets a rule concerning the place where customs procedures are completed: customs procedures may be carried out only in the competent customs departments.
The reference for determining the competent department is Article 7, which provides that the jurisdictions of customs departments and their working hours are determined by a decision of the Minister or the competent authority. A "competent" department is the one that the decision has given jurisdiction over the procedure requested.
The article makes an exception with the phrase "subject to the articles on inspection of goods", meaning there are special provisions on inspecting goods that must be taken into account, and the article does not state their content or numbers.
This is tied to the definition of the customs department in Article 2: the area that the Minister defines at each sea, air or land port or any other place where there is an administration center in which completing all or some customs procedures is licensed. It is also tied to the definition of customs clearance, which is documenting the customs declarations for imported, exported and transit goods in accordance with the procedures set out in the Law.
This article connects with Article 9, which subjects goods entering the state to customs taxes under the unified customs tariff and to the prescribed fees, except what is exempted.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer who specializes 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 8 of the Saudi GCC Unified Customs Law
Where are customs procedures carried out?
Only in the competent customs departments, as stated in Article 7, subject to the articles on inspection of goods.
How do I know the competent customs department?
Under Article 7, the jurisdictions of customs departments are determined by a decision of the Minister or the competent authority.
Articles this article refers to
More articles on Customs Law Definitions and Scope
- Article 1
The article sets the name of the Law as the Unified Customs Law of the GCC States, referred to by the word "the Law".
يسمى هذا النظام "القانون" (نظام "قانون" الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية).
- Article 2
The article defines 42 terms in the Unified Customs Law, its explanatory memorandum and its implementing regulations, including the customs department, customs zone, tariff, customs declaration and customs clearance agent.
يكون للكلمات والعبارات التالية حيثما وردت في هذا النظام "القانون" ومذكرته الإيضاحية ولائحته التنفيذية ، المعاني الموضحة أمام كل منها ما لم يقتض السياق معنى آخر
- Article 3
The article provides that the customs law applies to lands under the state's sovereignty and its territorial waters, and allows free zones to be established to which the customs provisions do not apply in whole or in part.
تسري أحكام هذا النظام "القانون" على الأراضي الخاضعة لسيادة الدولة ومياهها الإقليمية، ويجوز أن تنشأ في هذه الأراضي مناطق حرة لا تسري عليها الأحكام الجمركية كليا
- Article 4
The article subjects every item of goods that crosses the customs line, whether entering or leaving, to the provisions of the Unified Customs Law.
تخضع كل بضاعة تجتاز الخط الجمركي في الإدخال أو في الإخراج لأحكام هذا النظام "القانون".
- Article 5
The article provides that the Directorate carries out its work in the customs department and the customs zone, and may exercise its powers across the state's lands and territorial waters under the conditions set in the Law.
تمارس الإدارة عملها في الدائرة الجمركية وفي النطاق الجمركي، ولها أيضا أن تمارس صلاحيتها على امتداد أراضي الدولة ومياهها الإقليمية وذلك ضمن الشروط المحددة في هذا
- Article 6
The article provides that customs departments are established and abolished by a decision of the Minister or the competent authority.
تنشأ الدوائر الجمركية وتلغى بقرار من الوزير أو الجهة المختصة.
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.

