Article 26 of the Saudi Trade Remedies Law

This article regulates the path of objection specific to the Governor's decisions in cases where circumvention is caught. The decision meant is the one provided for in paragraph (6) of Article 15, which allows the Governor, where the Zakat, Tax and Customs Authority catches an importer circumventing in order to evade the measures and this is clearly established by evidence connected to the shipment, to issue a decision to collect the evaded measures and impose a fine equal to twice their value, doubled for repeat cases.

First stage - grievance to the Governor:

• The importer may file a grievance with the Governor within 30 days of the date it is notified of the decision.
• The Governor takes a reasoned decision within a period not exceeding 60 days from the filing of the grievance, otherwise the grievance is considered rejected.

Second stage - cancellation action: the importer may file a cancellation action against the Governor's decision before the competent Administrative Court in accordance with the applicable laws, within 30 days of being notified of the Governor's decision on the grievance, or of the expiry of the 60 days without a decision.

Note that the period for the grievance here starts from the date the importer is notified of the decision. The path is similar to Article 25, which regulates the action to cancel the President's decision before the Administrative Court. It is followed by Article 27 on objecting to the procedures of the Zakat, Tax and Customs Authority. Anyone against whom a circumvention fine decision has been issued should consult a lawyer specialized in administrative matters early because of the short periods.