In brief
A unified GCC law on applying the customs tariff, prohibitions and restrictions, import, export and clearance procedures, duty-suspension regimes, and violations and smuggling penalties.
Summary of the law
Key points
- Some customs violations are fined up to SAR 5,000, challengeable with the Minister or competent authority within 30 days (Article 114).
- Smuggling and similar acts carry heavier penalties in Chapter Five, including fines linked to the duties due.
An advisory summary prepared by Al-Bayan Al-Wadih Law Firm. It is not an official text and does not replace the law, its implementing regulations, or advice from a specialised lawyer. The official published text and its amendments prevail.
What it covers
- Customs tariff
- Prohibitions and restrictions
- Procedures and clearance
- Violations and smuggling
Timeline
- Issued: Royal Decree M/41 · 3/11/1423H
Full record of amendments and regulations at the official source
Official text at the Bureau of Experts
The authoritative text is in Arabic; the Bureau of Experts publishes English translations for some laws.
Full official text
The full official text is in Arabic and is reproduced on the Arabic version of this page, as published by the Bureau of Experts at the Council of Ministers. Read the full Arabic text
Library content is simplified general information for awareness only. It is not legal advice and does not replace the official text. Laws change: always check the official source and consult a lawyer before acting. Library data last reviewed: .