Article 9 of the Saudi GCC Unified Customs Law
المادة 9 من نظام قانون الجمارك الموحد لدول مجلس التعاون لدول الخليج العربية · الباب الثاني: أحكام تطبيق التعرفة الجمركية
The article subjects goods entering the state to customs taxes under the unified customs tariff and to the prescribed fees, except what is exempted by the Law, the Unified Economic Agreement or an international agreement within the Council's framework.
Official text (Arabic)
This article has not been amended since the law was issued.
تخضع البضائع التي تدخل إلى الدولة للضرائب "الرسوم" الجمركية بموجب التعرفة الجمركية الموحدة وللرسوم المقررة إلا ما استثني بموجب أحكام هذا النظام "القانون"، أو بموجب الاتفاقية الاقتصادية الموحدة لدول مجلس التعاون لدول الخليج العربية أو أي اتفاقية دولية أخرى في إطار المجلس.
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 9 explained in plain English
This article sets the general rule for imposing customs taxes on goods entering the state:
- Customs taxes (duties) under the unified customs tariff.
- The prescribed fees.
The difference between them is in the definitions in Article 2: customs tax (duty) is the amounts collected on goods under the provisions of the Law, while "fees" are the amounts that customs collects for performing a service. The customs tariff is the schedule containing the names of goods and the customs tax categories they are subject to, with the rules and notes in it.
Exceptions: goods are excepted that have been excepted:
- Under the provisions of this Law.
- Or under the Unified Economic Agreement of the Gulf Cooperation Council.
- Or under any other international agreement within the framework of the Council.
The article does not specify which goods are excepted but refers to those sources. An exemption for a particular item of goods should not be assumed from the text of this article alone.
This article connects with Article 10, which shows that the tariff tax category may be a percentage, a specific amount, or both, and with Article 8, which limits customs procedures to the competent customs departments.
To assess the position of a particular shipment or transaction, it is advisable to consult a lawyer who specializes in customs and commercial cases.
Practical example
A merchant in Riyadh imported electronic devices from outside the Council states. The rule under this article is that they are subject to customs tax under the unified customs tariff and to the prescribed fees, unless they are excepted under the Law, the Unified Economic Agreement or an international agreement within the Council's framework.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
How we write and review contentCommercial & Corporate Law lawyers: ask a specialist about your case
Describe your situation briefly and we'll suggest a lawyer who specialises in this law
Commercial & Corporate Law lawyers
Lawyers who handle this kind of case
Ibrahim Al Salem Law Firm
Active contributor
Dr. Ali Al-Rubaie Law Office and Ittihad Al-Asr Legal Company
Frequently asked questions about Article 9 of the Saudi GCC Unified Customs Law
Are all imported goods subject to customs duties?
The rule is that they are subject to customs taxes under the unified tariff and to the prescribed fees, except what is excepted under the Law, the Unified Economic Agreement or an international agreement within the Council's framework.
What is the difference between customs tax and fees?
According to Article 2, customs tax is amounts collected on goods, and fees are amounts customs collects for performing a service.
Does the article specify the exempt goods?
No. It refers to the provisions of the Law, the Unified Economic Agreement and international agreements within the Council's framework.
More articles on Customs Tariff and Duties
- Article 10
The article provides that a customs tariff tax category is either a percentage of the value of the goods or a specific amount per unit, and the two may be combined for a single type of goods.
تكون فئة ضريبة التعرفة الجمركية إما مئوية (نسبة مئوية من قيمة البضاعة) أو نوعية (مبلغا على كل وحدة من البضاعة)، ويجوز أن تكون هذه الضريبة مئوية ونوعية معا للنوع
- Article 11
The article provides that customs taxes are imposed, amended and abolished by the legal instrument in force in each member state, taking into account the decisions of the Council states and the international agreements in force.
تفرض الضرائب "الرسوم" الجمركية، وتعدل وتلغى بالأداة القانونية المعمول بها في كل دولة من الدول الأعضاء مع الأخذ بالاعتبار القرارات التي تصدر عن دول المجلس في هذا
- Article 12
The article provides that decisions on amending a customs tax category set the date on which they begin to apply.
تحدد القرارات المتعلقة بتعديل فئة الضريبة "الرسوم" الجمركية التاريخ الذي يبدأ تطبيقها فيه.
- Article 13
The article subjects imported goods to the customs tax in force on the date the customs declaration is registered at the customs departments, unless the decisions amending the tariff provide otherwise.
تخضع البضائع المستوردة للضريبة "الرسوم" الجمركية النافذة في تاريخ تسجيل البيان الجمركي في الدوائر الجمركية، ما لم ينص على خلاف ذلك في صلب القرارات المعدلة للتعر
- Article 14
Article 14 applies the tariff in force on the date the customs declaration is registered to goods stored in a warehouse whose duty must be assessed by operation of law because the storage period has expired.
عند وجوب تصفية الضريبة "الرسوم" الجمركية حكما على البضائع المودعة في المستودع بسبب انتهاء مهلة الإيداع، تطبق عليها نصوص التعرفة النافذة في تاريخ تسجيل البيان ال
- Article 15
Article 15 subjects goods leaving free zones and free markets for local markets to the customs tariff in force on the date of their exit.
تخضع البضائع الخارجة من المناطق والأسواق الحرة إلى الأسواق المحلية للتعرفة الجمركية النافذة في تاريخ خروجها.
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.