Decree

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Issued by …

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Published in Umm Al-Qura 5039 issued on 19 July 2024.

Arabic Auto Translate

Issued by …

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Published in Umm Al-Qura 5032 issued on 17 May 2024.

Issued by Royal Decree D/220.

Arabic

After perusal of the Charter of the Cooperation Council of the Arab States of the Gulf,

and the Unified Economic Agreement between the States of the Cooperation Council for the Arab States of the Gulf,

Based on the recommendation of the ministers of transport and communications at their twenty-first meeting held on 29 November 2018 in the State of Kuwait,

Stemming from the keenness of their Majesties and Highnesses the leaders of the states of the cooperation council to strengthen and develop economic relations and cooperation between the states of the cooperation council, enhance all that would regulate international carriage by land operations between the states of the council, and raise the level of road safety,

The Supreme Council of the Cooperation Council for the Arab States of the Gulf, in its 43rd session held in Riyadh in the Kingdom of Saudi Arabia on 15 Jumada Al-Awwal 1444, corresponding to 9 December 2022, approved the Unified Law for International Carriage by Land between the States of the Cooperation Council for the Arab States of the Gulf, the text of which is as follows:

Article One
Definitions

In the application of the provisions of this law, the following words and phrases have the meanings assigned to each of them, unless the context requires otherwise:

1․ Cooperation council: The Cooperation Council for the Arab States of the Gulf.

2․ Council states: The states of the cooperation council.

3․ Supreme council: The supreme council of the cooperation council.

4․ State: A member state of the cooperation council.

5․ Law: The Unified Law for International Carriage by Land between the States of the Cooperation Council for the Arab States of the Gulf.

6․ Regulation: The executive regulation of this law.

7․ Ministerial committee: The committee of ministers concerned with transport and communications affairs in the states of the council.

8․ Competent authority: The ministry or entity responsible for implementing the provisions of the law in the state.

9․ Head of the competent authority: The minister or head of the competent authority.

10․ International carriage by land: The activity of carriage of passengers, goods, or both of them for a fee or in a commercial capacity on land roads between the states of the council.

11․ Means of transportation: Every vehicle (bus, car, single truck, prime mover and trailer, prime mover and semi-trailer, or any other combination) registered or licensed in any of the council states.

12․ State of registration: The state in which the means of transportation is registered.

13․ Carrier: A natural or legal person licensed by the competent authority to practise international carriage by land.

14․ Driver: A natural person driving the means of transportation.

15․ Passenger: A natural person present in the means of transportation under an agreement with the carrier for the purpose of transport, other than the driver.

16․ Goods: Any material, equipment, merchandise, animals, or others.

17․ Operating card: A document issued by the competent authority under which the means of transportation is licensed to operate in international carriage by land.

18․ Permit: A permit issued by the competent authority by virtue of which an empty stock means of transportation is permitted to enter a state for the purpose of transport from specified points within that state to its state of registration, or transport to another state other than its state of registration.

19․ Transport document: A document issued by a carrier to a natural or legal person contracted with, in his capacity as consignor or owner of the goods, or his delegate, in accordance with the transport contract concluded between them to transport them to a consignee. It is deemed evidence of the receipt of the carrier of the goods subject to the transport in the condition specified in the document.

20․ Exceptional cargo: Goods that are indivisible from means of transportation and whose total weight and/or overall dimensions exceed the weights or dimensions specified in the approved standard specifications.

21․ Hazardous materials: Any solid, liquid, or gaseous material, whether natural or manufactured, that poses a danger to the environment or any of its elements, or to the health of humans and living organisms due to its toxicity or its ability to ignite, explode, or corrode.

Article Two
Objective and Scope

1․ The aim of the law is to regulate international carriage by land between the states of the council and to raise the level of road safety.

2․ The provisions of this law and the regulation apply to international carriage by land between the states of the council.

Article Three
Operating Card

It is not permitted for the means of transportation to practise international carriage by land except after it obtains an operating card. The regulation must specify the types of activities and the minimum data that must be available on the card.

Article Four
Transport on the Return Journey and Empty Stock Entry

1․ It is permitted for the means of transportation—after disembarking passengers or unloading goods in a state other than its state of registration—to practise international carriage by land from that state only to its state of registration on the return journey, and in accordance with the conditions and controls specified by the regulation.

2․ It is permitted for the means of transportation to enter with empty stock to any council state other than its state of registration for the purpose of transit, and in accordance with the conditions and controls specified by the regulation.

3․ It is not permitted for the means of transportation to enter with empty stock to any council state other than its state of registration for the purpose of practising international carriage by land, except after obtaining a permit from the state from which it is intended for the transport to be from, and in accordance with the conditions and controls specified by the regulation.

4․ Subject to the provisions of paragraph 1 of this article, it is not permitted for the means of transportation to practise international carriage by land commencing from a state other than its state of registration except after obtaining a permit from the state from which it is intended for the transport to be from, and in accordance with the conditions and controls specified by the regulation.

Article Five
Unregistered Means of Transportation

It is not permitted for a means of transportation not registered in any of the council states to practise international carriage by land to a state other than its state of registration, except after obtaining approval from the competent authority in the state from which the transport is intended to be from. The regulation must specify the conditions and controls necessary for this.

Article Six
Internal Transport of Passengers and Goods

It is prohibited for the means of transportation to practise the carriage of passengers or goods between two points within a state other than the state of registration, except by virtue of the approval of the competent authority and in accordance with the laws in force in that state.

Article Seven
Technical Conditions and Specifications of the Means of Transportation

The regulation must specify the technical conditions and specifications that must be met by the means of transportation, in a manner that guarantees the safety of transport operations on the road network.

Article Eight
Transport of Goods

1․ It is prohibited to transport goods whose import, export, or transit is prohibited by a state in accordance with the laws in force in that state.

2․ It is prohibited to transport hazardous goods and materials without complying with the laws, regulations, instructions, and standard specifications approved by the competent authority.

3․ It is prohibited to transport weapons, firecrackers, war equipment, or explosives and materials used in their manufacture from one state to another, except by virtue of the approval of the competent authority and in accordance with the laws and instructions in force in the state to which and from which they are to be transported.

Article Nine
Exceptional Cargo

It is prohibited to transport exceptional cargo without obtaining approval from the competent authority in the state to which it is intended to be transported. The regulation must specify the conditions and controls necessary for this.

Article Ten
Obligations of the Carrier

The carrier shall, when practising international carriage by land, comply with the following:

1․ Keeping the operating card inside the means of transportation.

2․ Verifying that passengers and drivers carry legal travel documents, and that they are valid.

3․ Issuing a passenger manifest when transporting passengers as determined by the regulation, and keeping it inside the means of transportation.

4․ Not to load any personal luggage or movables—of any kind—in the means of transportation designated for the transport of passengers without its owner accompanying it.

5․ Placing a card on the personal luggage or movables of passengers. The regulation must specify the specifications of the card and the details recorded in it.

6․ Using the means of transportation appropriate for the type of goods transported, and loading them in a safe manner.

7․ Issuing the transport document in accordance with the procedures and controls specified by the regulation.

8․ Adhering to the technical conditions and specifications that must be met by the means of transportation.

9․ Adhering to the total weight, the maximum weight on each axle, and the overall dimensions permitted for the means of transportation to travel on the road network.

10․ Any other obligations specified by the regulation.

The competent authority may, in the event of a breach by the carrier of any of these obligations, prevent the violating means of transportation from entering or transiting through its territory in accordance with the prevention mechanism specified by the regulation.

Article Eleven
Obligations of the Driver

The driver shall, when practising international carriage by land, comply with the following:

1․ Entering from the official ports of the state.

2․ Driving on the routes and roads permitted for travel within the territory of the state.

3․ Stopping for rest in the places designated for this in the territory of the state.

4․ Unloading the goods in the places designated for them.

5․ Adhering to driving and rest hours in accordance with the regulation.

6․ Any other obligations specified by the regulation.

Article Twelve
Duration of Stay

It is prohibited for the means of transportation to exceed the period of stay specified—in accordance with the purpose of entry—within the state. The regulation must specify the cases in which it is permitted to exceed the period of stay and the procedures to be followed in such cases.

Article Thirteen
Weights and Dimensions of the Means of Transportation

1․ It is prohibited to exceed the total weight, the maximum weight on each axle, or the overall dimensions (length, width, and height) permitted for the transport means to travel on the road network in the state in accordance with the approved standard specifications.

2․ It is prohibited for the means of transportation designated for the transport of goods to bypass the stations for the measurement of weights and dimensions located on the road network in the state without the approval of the competent authority.

Article Fourteen
Violations and Administrative Penalties

The competent authority has the competence to impose administrative penalties for the violations provided in this law.

Article Fifteen

1․ Whoever violates any of articles four, seven, eleven, or twelve of this law is punished by a financial (administrative) fine no less than 1,000 (one thousand) Saudi Riyal and not exceeding 5,000 (five thousand) Saudi Riyal (or the equivalent in the currencies of the council states).

2․ Whoever violates any of articles five, eight, or nine of this law is punished by a financial (administrative) fine no less than 5,000 (five thousand) Saudi Riyal and not exceeding 20,000 (twenty thousand) Saudi Riyal (or the equivalent in the currencies of the council states).

3․ Whoever violates any of articles three or six of this law is punished by a financial (administrative) fine no less than 20,000 (twenty thousand) Saudi Riyal and not exceeding 100,000 (one hundred thousand) Saudi Riyal (or the equivalent in the currencies of the council states).

Article Sixteen

Whoever violates article thirteen of this law is punished by the following:

1․ A financial (administrative) fine no less than 100 (one hundred) Saudi Riyal and not exceeding 1,000 (one thousand) Saudi Riyal (or the equivalent in the currencies of the council states), in the event that the total permitted weight of the means of transportation on the road network in the state is exceeded, for every 100 (one hundred) kilogram—or any part of it—that exceeds the total weight by more than 200 (two hundred) kilograms.

2․ A financial (administrative) fine no less than 1,000 (one thousand) Saudi Riyal and not exceeding 2,000 (two thousand) Saudi Riyal (or the equivalent in the currencies of the council states) for each axle exceeding 100 (one hundred) kilogram for the maximum axle weight permitted for the means of transportation to travel on the road network in the state. The provisions of this paragraph apply in the event that the means of transportation does not exceed the total weight permitted to travel on the road network in the state.

3․ A financial (administrative) fine no less than 1,000 (one thousand) Saudi Riyal and not exceeding 5,000 (five thousand) Saudi Riyal (or the equivalent in the currencies of the council states) when exceeding any of the (length, width, or height) permitted for the means of transportation to travel on the road network in the state.

4․ A financial (administrative) fine no less than 2,000 (two thousand) Saudi Riyal and not exceeding 10,000 (ten thousand) Saudi Riyal (or the equivalent in the currencies of the council states) when the means of transportation bypasses the stations for the measurement of weights and dimensions located on the road network in the state without the approval of the competent authority.

Article Seventeen
Repeat Violation

Subject to articles fifteen and sixteen, the value of the fine for the violation is doubled if it is repeated within one year from the date of its commission, provided that it does not exceed its maximum limit.

Article Eighteen
Payment of Financial Fines

The state in which any violation of the provisions of this law occurs may take legal measures to ensure the payment of the fines resulting from these violations.

Article Nineteen
Prohibition of Entry or Transit

In the event that the means of transportation or the driver violate the provisions of any of articles eight, nine, or thirteen of this law, the competent judicial or administrative authority, as the case may be, may impose a punishment that prevents the means of transportation, the driver, or both from entering or transiting through the territory of that state for a period not exceeding two years.

Article Twenty
Grievances

A person harmed by the decisions issued in the application of the provisions of this law may file a grievance to the competent authority in accordance with the laws in force in the state.

Article Twenty One
Fees and Taxes

A means of transportation registered in council states must be treated as a national means of transportation with regard to fees, taxes, and service charges.

Article Twenty Two
Policing of Violations

It is permitted to grant the employees of the competent authority judicial enforcement status in the implementation of the provisions of this law and the regulation, in accordance with the procedures followed in the state.

Article Twenty Three
Application of the Law and the Regulations

The competent authority in each state shall take all legal measures necessary to ensure the implementation of the provisions of the law and the regulation.

Article Twenty Four
Regulation

The competent authority shall—in accordance with the procedures followed in each state—issue the regulation after its approval by the ministerial committee, and the same procedures must apply to its amendment.

Article Twenty Five
Entry into Force of the Law

This law must be approved by the supreme council, and comes into force in a compulsory manner in accordance with the constitutional procedures of each state.

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Published in Umm Al-Qura 5031 issued on 10 May 2024.

Arabic

Issued by Zakat, Tax and Customs Authority Board of Directors Decision 03-03-24 dated 18 Shawwal 1445 corresponding to 27 April 2024.

The Unified Customs Law for the States of the Gulf Cooperation Council issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003], by virtue of which customs procedures and laws were unified in the states of the council in accordance with the provisions of international agreements relating to customs work. The law addresses a number of customs procedures, including determining the amounts received by the organization in exchange for performing services provided for goods and the mechanism for collecting them in accordance with article 107 of the Unified Customs Law.

The board of directors of the authority also determines the financial charges for the services provided by the authority in its field of competence, based on article 5 of the System of the Zakat, Tax and Customs Authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021].

This document aims to determine the financial charges for customs services provided by the organization and the conditions for collecting them.

First
Preliminary Provisions

Article 1
Definitions

The following phrases and terms—wherever they appear in this document—have the meanings indicated assigned to each of them, unless the context requires otherwise:

Authority: The Zakat, Tax, and Customs Authority.

Board: The board of directors of the authority.

Governor: The governor for the authority.

Unified customs law: The Unified Customs Law of the Cooperation Council for the Arab States of the Gulf promulgated by Royal Decree D/41 dated 3 Dhu Al-Qa ‘dah 1423 [27 December 2003].

Executive regulation: The executive regulation of the unified customs law issued by Ministerial Decision 2748 dated 25 Dhu Al-Qa’dah 1423 [28 January 2003].

Customs directorate: The scope determined by the Minister in every sea, air, or land port or in any other place where there is an administration center where all or some customs procedures are authorized to be completed.

Duty free market: A licensed building or place where goods are placed under a suspension of customs and tax duties for the purposes of display and sale.

Deposit areas: Areas where goods are deposited under the supervision of the authority in a status of suspension of customs duties and taxes in accordance with the provisions of the unified customs law and the rules issued pursuant to it.

Express transport warehouses: Areas and warehouses within the customs directorate for completing customs procedures for postal shipments and parcels arriving through facilities licensed to practice express transport activity.

Customs duties: The amounts collected on goods in accordance with the provisions of the unified customs law.

Value of goods for customs purposes: The value of goods imported into the Kingdom in accordance with the provisions and bases of customs valuation specified in the executive regulation.

Financial charge: The amounts collected by the authority in return for performing the services it provides within its field of competence.

Customs statement: A statement of goods, declaration, or authorization submitted by the owner of the goods or his representative, which includes a detailed identification of the distinguishing elements of the declared goods and their quantities in accordance with the provisions of the unified customs law.

Combined statement: A customs statement containing more than one bill of lading.

Bill of lading: A document or contract issued by the carrier (shipping line) or shipping agent to the owner of the shipped goods, acknowledging receipt of the goods for shipment, and specifying the goods being shipped, and the source and destination of the shipment, in accordance with the laws in force in the Kingdom.

Article 2
Scope of Application

Without prejudice to the unified customs law and related laws, all those involved in the import and export of goods through land, sea, or air customs ports or any of the customs duty suspension areas, and goods entering and exiting from the deposit areas and operators of duty free shops are subject to the provisions of this document.

Second
Customs Services Financial Charge

Article 3
Financial Charge for Processing the Customs Declaration

1․ A financial charge is imposed for the service of processing the customs declaration for imported goods, amounting to 0.15% of the value of the goods for customs purposes for each customs declaration, with a minimum of 15 (fifteen) Riyals and a maximum of 500 (five hundred) Riyals.

2․ If the goods are included in a consolidated statement, the financial charge specified in paragraph 1 of this article is applied separately to each bill of lading.

3․ The financial charge specified in this article is due on goods that have been finally cleared. It is not due in the following cases:

(a) Goods re-exported due to failure to complete the legal procedures for their clearance.

(b) Goods that are subject to a customs duty and tax suspension in accordance with the provisions of Administrative Decision 7121 dated 8 Safar 1445 [25 August 2023], and any amendments to it.

4․ Taking into account paragraph 1 of this article, the maximum financial charge for the customs declaration processing service is an amount of 130 (one hundred and thirty) Riyals for the customs declaration that includes only transactions for importing goods exempt from value-added tax.

Article 4
Financial Charge for Deposit Areas

A charge is imposed for the service of processing requests for the entry and exit of goods to and from the deposit areas, in accordance with the following:

1․ An amount of 60 (sixty) Riyals for each entry request.

2․ An amount of 30 (thirty) Riyals for each exit request.

Article 5
Duty Free Markets Charge

1․ An annual financial charge is imposed for the service of licensing the operation of duty free markets at a fixed amount of 120,000 (one hundred and twenty thousand) Riyals for each site licensed to operate.

2․ The governor shall determine—by a decision issued by him—the categories of duty free markets, their classification criteria, and the periods for which it is not permitted to impose the annual financial charge, in accordance with the aforementioned categories.

Third Final
Provisions

Article 6
Cancelled Customs Service Fees and Wages

All customs service fees and wages specified in annex 1 of this document for imported and exported goods are hereby cancelled.

Article 7
Publication and Enforcement

This document is issued and amended by a decision by the board and is effective after 30 (thirty) days from the date of its publication in the official gazette.

Annex 1
Cancelled Customs Service Fees and Wages

#	Customs Services
1	Customs data processing service—Other systems and papers
2	X-ray service
3	Lead stamp service
4	Porter services
5	Customs data information exchange service
6	Private laboratory sample analysis information exchange service
7	Wages for the presence of employees in duty-free markets, deposit areas and express transport buildings (warehouses)

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Published in Umm Al-Qura 5047 issued on 13 September 2024.