Smuggling and Customs Violations
Smuggling and Customs Violations
Smuggling, as defined by the law 14-1990, Article (268): encompasses the unlawful act of introducing or removing goods from a country without adhering to the stipulations outlined in the legislation and other applicable texts. This illegal practice involves bypassing the designated customs offices, which are responsible for monitoring and regulating the flow of goods across national borders. Smuggling can occur through various means, such as the use of covert transportation methods, concealment within legitimate shipments, or the exploitation of loopholes in the legal system. The act of smuggling undermines the integrity of the customs process and poses significant challenges to national security and economic stability.
The act of smuggling, as defined within the context of this legislation, encompasses the following activities:
Refrain from accepting the merchandise upon arrival at the initial customs facility or customs office.
Noncompliance with the procedures outlined in legal and regulatory documents for the import, export, or transit of goods.
Discharging cargo from vessels or loading them in a manner that violates regulations on shorelines lacking customs facilities or offices, or within the maritime customs jurisdiction.
Unauthorized unloading or loading of goods from aircraft or other means of transport outside designated areas, taking into account the provisions of Article (59) of this law, as well as failure to comply with customs regulations during air transport.
Failure to declare imported or exported goods at customs checkpoints without a proper declaration, including items carried by travelers, as stipulated in Article (244) of the law.
Circumventing customs procedures by not declaring goods upon entry or exit at customs centers and departments.
Unauthorized goods found in customs centers or departments hidden in specially prepared caches or in spaces not designated for such items constitute a violation. This includes any unauthorized changes in parcels or their contents discovered after leaving the customs entry department, such as smuggling goods across borders without proper declaration.
Any increase, decrease, or alteration in parcels without legal justification while in a duty-suspended status is considered a breach of regulations. This violation is subject to Chapter Eight of the law governing customs procedures. Failure to provide the necessary evidence to clear pending duties can result in penalties imposed by the Customs Authority.
It is crucial to adhere to customs regulations to prevent unauthorized goods from entering or leaving the country. Any discrepancies in parcels or failure to comply with duty requirements can lead to legal consequences. Proper documentation and compliance with customs procedures are essential to avoid penalties and ensure smooth import and export processes.
Exporting goods from free zones, customs warehouses, or warehouses to the customs area without undergoing customs processing is strictly prohibited.
It is illegal to manipulate data in order to import or export prohibited, forbidden, or restricted goods using forged or artificial documents. Similarly, attempting to exceed the cash allocations specified in relevant texts by means of forged or artificial documents is also a violation of the law.
Submitting forged or fabricated documents or lists of violations, or intentionally marking violations to evade the payment of customs duties, fees, and taxes, or to bypass prohibition or restriction provisions, is considered a serious offense. Such actions are strictly prohibited and can result in legal consequences.
The act of moving and having certain goods that are restricted or prohibited without proper documentation to prove their legal importation.
Carrying and owning items that are under the supervision of customs in this area without the necessary legal paperwork.
It is forbidden to bring back goods that were previously exported temporarily or are prohibited for any reason.
Criminal liability
Criminal responsibility for the offense of smuggling necessitates the deliberate intention to engage in smuggling activities. This intent is a crucial factor in determining legal responsibility for the offense.
Elements of the criminal liability:
- The original perpetrators.
- Collaborators in illegal activities.
- Intervenors and instigators.
- Possessors of contraband.
- Drivers of transportation vehicles used in smuggling.
- Tenants of shops and places where smuggled materials are stored or those who benefit from them.
- Owners of means of transportation, shops, and places mentioned in paragraphs (e and f) of this article if it is proven that they are aware of this.
Fines
Without prejudice to any more severe penalty stipulated in other applicable laws, customs smuggling, and the like shall be punished with the following penalties:
- A custom fine that serves as civil compensation for the Customs Authority.
- Smuggled goods can be confiscated by the competent court, or an equivalent penalty can be imposed if the goods were not seized or managed to escape seizure. Additionally, the court has the power to order the confiscation of transportation vehicles, tools, and materials used in smuggling, excluding ships and aircraft that were not specifically prepared or rented for smuggling purposes.
Competent courts are responsible for issuing rulings that enforce the penalties outlined in the preceding article. These courts adhere to the principles and procedures set forth in the relevant laws.
In accordance with Article (271), the department head or their delegate has the authority to seize goods and means of transport if smugglers escape without evidence against them, provided the value does not surpass (1,500,000) riyals. If the value exceeds this limit, the court will determine the confiscation of the seized goods by Customs authorities.