اليوم الخميس الموافق : 21 - يناير - 2021


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Part Fifteen
Customs Litigation
Section Seven
Customs Violations And Their Fines
  Sub-section Seven
Miscellaneous Violation
  Article (264):- a . A fine of (30)and upto (652.5)dinars or (780) and upto (16.965)riyals shall be imposed for the following violations:-
  1- Non- submission of the original invoice referred to in Article (37)of this law or the submission of any documents contravening the form.
  2- Transfer of goods from one means of transport to another its re-export without a declaration or regulatory permit.
  3- Lading or unloading of trucks , motor cars and other means of transport , apart from vessels and aircraft, or drawing of goods without permission from the Customs Authority or in the absence of its employees or outside the regulatory determined working hours or in violation of the terms prescribed by the Customs Authority ,or their unloading in other than the places assigned for that ,if such acts take place in the customs precincts.
  4- Non-retention of registers and documents and the like in accordance with Article (98) of this law and not relaining them for the period specified in Article(190) of this law or refrain from their submission.
  5- Non- adherence of customs clearers by the regulations defining their duties, in addition to the conduct penalties that can be is sued in this respect in accordance with the provisions of Article (178) of this law.
  6- Established shortage in goods present in the customs warehouses after having been received in an apparently sound condition if its quantities cannot be established .
  b. A fine ranging between (322.5)and (1.297)dinars or(8.385)and (33.735)riyals shall be imposed for the violation of loading or unloading of vessels and aircraft or drawing of goods therefrom without the permission of the Customs Authority or in the absence of its employees or outside the regulatory determined working hours or in violation of the conditions determined by the Customs Authority or their unloading at other than the places assigned for that ,if such acts take place within the customs precincts.
  Article (265):- A fine of the equal of and upto three folds the fees, provided it is not less than one half the value, shall be imposed in accordance with the condition and reservations determined by the Customs Authority on :-
  a. Violations of use of things covered by exemption or by a lowered tarrif in other than the purpose or aim for which they were imported ,or their change, sale or disposal in an irregular manner and without the prior permission of the Customs Authority and without completion of the required regulatory transactions in their regard.
  b. Change of specifications of motor cars or vehicles from goods transport motor cars or motor cars of special usages to passenger transport motor cars.
  c. Import of spare parts or parts of types of goods which in their totality constitute complete or nearly complete types , whether arriving in the name of one imported or several importers , and whether cleared at one customs centre or several customs centres at the same time or at different times in a manner leading to the entry of limited or prohibited goods or leading to benefit from the difference in fees of complete or nearly complete types or in a manner violating laws and regulations in force.
  Article (266):- Apart from the case shown in Article (248) of this law, a fin the equal of and upto tow-folds the value shall be imposed in the event of refund of customs duties and taxes without due right.
  Article (267):- A fine ranging between (30)and (127.5)dinars or (780)and (3.315)riyals shall be imposed for each for the following violations ,if not already covered by previous articles of this section:-
  1- Averting or commencing to avert the conclusion of customs transactions.
  2- Non- preservation of the seals ,buttons or lead placed on parcels or means of transport or the warehouses, without that leading to a shortage in or change of goods.
  3- Non-adherence by those concerned with their undertakings or guarantees given by them to the Customs Authority ,with due regard for provisions of Article (269)of this law.
  4- Every other violation of this law and regulations and resolutions in implementation thereof.