This guide presents the types of customs penalty decisions, the path for objecting to them, and the conditions for suspending their enforcement, along with the distinction between customs violations and smuggling offences. The content is based on the Customs Law, the committees' rules of procedure, and published official sources.
The Zakat, Tax and Customs Authority imposes financial fines for violations set out in the Customs Law and its implementing regulations. Decisions may also include additional duty collection or refusal of refund requests. The text of the decision and the notification form the basis for determining the scope and deadline of an objection.
Fine decisions are subject to the same grievance path prescribed for customs decisions generally: the grievance is filed electronically through the customs objections service and the Fasah platform within the statutory period, and the Authority must decide the grievance within ninety days in accordance with the committees' rules of procedure.
A grievance does not suspend enforcement of final decisions to collect duties and fines, unless security is provided for the amounts claimed in the form of a bank guarantee or cash deposit, pursuant to Article 7 of the committees' rules of procedure. This point directly affects the establishment's cash flow, so it is advisable to consider it when filing the grievance.
In the event of rejection, partial acceptance, or the lapse of ninety days without a decision, the grievant has thirty days to request referral of the grievance to the internal settlement committee or to file a direct claim before the competent adjudication circuit. The choice of path should take account of the nature of the violation, the size of the fine, and the available documents.
Penalties prescribed for smuggling offences fall outside the administrative fines path described here, as they are felonies subject to judicial seizure procedures and specific criminal trials. Direct legal consultation should be sought as soon as possible in such cases.
FAQ
Customs fines are a financial penalty imposed for violations set out in the Customs Law and its implementing regulations, and are subject to the objection path described here. Smuggling offences, however, are felonies subject to different procedures, including judicial seizure and the criminal courts, and require separate legal review.
A grievance does not suspend enforcement of final decisions to collect customs duties and fines, unless security is provided for the amounts claimed in the form of a bank guarantee or cash deposit, pursuant to Article 7 of the committees' rules of procedure.
These vary according to the facts of each case, and typically include: the fine decision and notification, the customs declaration, invoice, shipping and origin documents, correspondence with the Authority, and any technical reports relevant to the violation.
You may send a copy of the fine decision and the notification to evaluate its grounds, documents, and the remaining time to object. Please avoid including sensitive data in the first message.
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