Article 27 of the Saudi Trade Remedies Law
المادة 27 من نظام المعالجات التجارية في التجارة الدولية · الفصل العاشر: المراجعة القضائية
The article allows interested parties harmed by the procedures of the Zakat, Tax and Customs Authority in applying and collecting measures to object to them under the procedures applied in customs transactions.
Official text (Arabic)
This article has not been amended since the law was issued.
للأطراف المعنية المتضررة من الإجراءات المتخذة من هيئة الزكاة والضريبة والجمارك لتطبيق وتحصيل تدابير المعالجات التجارية المفروضة؛ الاعتراض عليها وفقاً للإجراءات المطبقة في المعاملات الجمركية.
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 27 explained in plain English
This article distinguishes between two kinds of objection:
- Objection to the decision imposing the measures itself, which has its own path under the Law.
- Objection to the executive procedures taken by the Zakat, Tax and Customs Authority to apply and collect the measures, which is the subject of this article.
Rule: interested parties who are harmed by the procedures the Zakat, Tax and Customs Authority takes to apply and collect the imposed trade remedies measures may object to them in accordance with the procedures applied in customs transactions.
So if the dispute is about how the measure is applied at Customs, such as applying the measure to a particular shipment or calculating it, the path is the usual customs objection procedures, not a grievance to the Authority's chairman. The article does not detail these procedures but refers to those applied in customs transactions.
Under Article 1, interested parties include importers, exporters, producers and others with a direct interest in the product, provided they declare themselves within the period set in the Implementing Regulations.
It is preceded by Article 26, which regulates the importer's grievance to the Governor against the fine decision and collection of evaded measures, then the cancellation action before the Administrative Court. It is followed by Article 28, which prevents combining a complaint under this Law with a complaint under the Unified GCC Law in the same case. Anyone harmed by a customs procedure in collecting measures may consult a lawyer specialized in commercial matters.
Practical example
An importer in Dammam believes Customs applied anti-dumping duties to a shipment of a product that does not fall within the customs items covered by the decision. It objects to this procedure under the procedures applied in customs transactions.
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 27 of the Saudi Trade Remedies Law
How do I object to Customs collecting anti-dumping duties?
Under the procedures applied in customs transactions, if you are an interested party harmed by the application and collection procedures.
Is objecting to Customs procedures the same as a grievance against the President's decision?
No. This article concerns the procedures of the Zakat, Tax and Customs Authority in applying and collecting the measures, and it refers to the procedures of customs transactions.
More articles on Grievances Against Trade Remedies Decisions
- Article 24
The article allows participating interested parties that are directly harmed to file a grievance with the President against his final decision within 30 days of its publication, and he decides by a reasoned decision within 60 days, failing which it is considered rejected.
1- لأي من الأطراف المعنية المشاركة في التحقيق أو المراجعة، المتضررين بشكل مباشر من قرار الرئيس النهائي، تقديم تظلم إلى الرئيس ضد قراره الصادر في شأن النتائج الن
- Article 25
The article allows directly harmed interested parties to file an action to cancel the President's decision before the Administrative Court within 30 days of the decision on the grievance or the lapse of 60 days without one.
لأي من الأطراف المعنية المشاركة في التحقيق أو المراجعة، المتضررين بشكل مباشر من قرار الرئيس النهائي؛ أن يتقدم -خلال فترة لا تتجاوز (ثلاثين) يوماً من تاريخ إشعار
- Article 26
The article allows an importer against whom the Governor issued a decision imposing a fine and collecting evaded measures to file a grievance with the Governor within 30 days, then a cancellation action before the Administrative Court within 30 days.
1- للمستورد الذي صدر في شأنه قرار المحافظ بفرض غرامة وتحصيل التدابير المتهرب منها وفقاً للفقرة (6) من المادة (الخامسة عشرة) من النظام، تقديم تظلم إلى المحافظ ضد
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.

