This page presents the legal procedures for customs cases before the committees for settling customs disputes and violations, from the conditions for admissibility of the claim, the statement of claim and its documents, to the hearings and exchange of memoranda, then issuance of the ruling, its appeal, and its enforcement. This statement complements the Guide to Saudi Customs Procedures which explains the stages of objection and the statutory deadlines in detail.
Customs cases are heard before the committees for settling customs disputes and violations, which operate through adjudication circuits that hear the claim at first instance, and appellate circuits that hear appeals against their rulings. Their jurisdiction is limited to disputes arising from the application of the Customs Law and its regulations, excluding matters within the jurisdiction of another judicial body.
Admissibility of the claim requires exhaustion of the grievance stage before the Authority, or the lapse of the period prescribed for deciding it; that the claim be filed by a person with standing and interest; that it be filed within the statutory period; and that the decision objected to be specifically identified along with the notification and the date of receipt.
The statement of claim includes the particulars of the claimant and the respondent, a description of the decision objected to and its date, the grounds of objection and their legal basis, and specific requests. It is accompanied by customs declarations, purchase invoices, certificates of origin, bills of lading, technical reports, and a copy of the grievance and the decision issued on it.
The circuit notifies the respondent of the statement of claim so that it may submit its response, after which the claimant is given a period to reply, and the circuit may decide to refer the matter to technical expertise on questions of value, classification or origin. Periods are calendar days beginning the day after notification, and failure to meet the reply deadline results in reliance on the documents submitted.
The ruling is issued with reasons, including a summary of the claim, the defence, the grounds, and the operative part, and it may annul or amend the decision, reduce the fine, or dismiss the claim. The parties are notified of a copy of the ruling, and the period for appealing it is counted from the day following notification.
The ruling may be appealed before the appellate circuit within the period prescribed in the committees' rules of procedure, and the circuit examines the appeal on the basis of the documents, either upholding or overturning the ruling in whole or in part. The ruling becomes final upon the lapse of the appeal period without an appeal being filed, or upon issuance of the appellate circuit's ruling.
Once final, the ruling is enforced by collecting the amounts awarded, releasing the security provided, or refunding amounts collected without basis. Customs smuggling offences, however, are subject to separate procedures and penalties and may be referred to other bodies; the procedures described on this page do not necessarily apply to them.
Practical Notes
The content presented is a general informational statement based on the Customs Law and the published rules of procedure of the adjudication committees, and does not constitute a legal opinion on a specific case; determining the deadline and the path depends on the description of the decision and the text of the notification.
FAQ
The committees for settling customs disputes and violations have jurisdiction over disputes arising from the application of the Customs Law, and are composed of first-instance adjudication circuits and appellate circuits, in accordance with the committees' rules of procedure published in Umm Al-Qura.
Yes, the ruling of an adjudication circuit may be appealed before the competent appellate circuit within the period prescribed in the committees' rules of procedure, and this period is counted from the day following notification of the ruling or its copy.
The ruling is enforced once it becomes final, leading to collection of the amounts awarded, release of the security, or refund of amounts collected without basis, depending on the operative part of the ruling.
You may send a summary of the matter, a copy of the decision or ruling, and the notification date, for review of its standing in relation to the statutory deadlines and to determine the appropriate path. Please avoid including sensitive data in the first message.
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