• The following terms and expressions shall have the meanings shown next to each of them, unless the context requires otherwise:

  • Law: means Law of the Public Authority of Customs

  • Authority: means that Public Authority of Customs.

  • Board: means the Authority’s Board of Directors.

  • Chairman of the Board: means Chairman of the Board of Directors of the Public Authority of Customs. Governor: means Governor of the Authority.

  • Customs Ports: means ports that fall under the Authority's responsibility, including land, sea or air ports.

The Authority enjoys legal personality and financial and administrative independence, and it is organizationally linked to the Minister of Finance. The Authority’s headquarters locates in the city of Riyadh, and it may establish branches or offices, as needed, both inside and outside the Kingdom of Saudi Arabia.

The Authority aims to organize and manage all activities related to customs work and customs ports, in order to ensure the development of their level to the maximum degree of efficiency, production and competition.

• The Authority – in addition to its competences set by the law – and without prejudice to the competences of the relevant government agencies – may take all the measures necessary to achieve their objectives, and in particular as follows:

  • 1. Developing the general policy, plans and programs necessary for its operation.

  • 2. Employing modern technology in implementing, monitoring and facilitating the works of the Authority, and in strengthening the security role in combating customs smuggling.

  • 3. Cooperating with the private sector regarding the implementation and management of some supporting works.

  • 4. Developing the necessary plans for organizing, managing and investing the facilities of customs ports.

  • 5. Setting standards for following up the performance indicators of the Authority’s work and plans, which ensure the development of its performance and services. The Authority may coordinate in this regard with whoever it deems relevant to its competence.

  • 6. Representing Saudi Arabia in the regional and international organizations, bodies, forums and conferences related to the Authority's competencies.

  • 7. Cooperating and exchanging experiences with regional and international organizations and bodies, and specialized expertise houses both inside and outside the Kingdom of Saudi Arabia, within the scope of its competencies.

• First: The Authority shall have a Board of Directors headed by the Minister of Finance, and the membership of each of the following:

  • 1. Governor of the Authority.

  • 2. A representative from the Ministry of Interior.

  • 3. A representative from the Presidency of State Security.

  • 4. A representative from the Ministry of Finance.

  • 5. A representative from the Ministry of Commerce and Investment.

  • 6. A representative from the Ministry of Transport.

  • 7. A representative from the Ministry of Economy and Planning.

  • 8. Three representatives from the private sector, to be appointed by a Council of Ministers’ resolution, based on the nomination of the Chairman of the Board.

• Second: The rank of representatives of government agencies must not be less than the fourteenth rank or its equivalent. With the exception of the Chairman of the Board and the governor, the membership term of the Board is three years, renewable only once, and the remunerations of the members are determined by a Council of Ministers’ resolution.

• The Board shall supervise and conduct the Authority’s affairs, and it may take the necessary decisions to achieve its purposes, in accordance with the provisions of this Law. In particular, the Board may take the following:

  • 1. Approving the organizational structure of the Authority.

  • 2. Approving the financial and administrative regulations for the Authority’s works.

  • 3. Approving the Authority's general policies, plans and programs.

  • 4. Approving the Authority’s draft budget.

  • 5. Approving the Authority’s final account, annual report and auditor’s report, prior to their submission pursuant to the legal measures.

  • 6. Appointing an external auditor.

  • 7. Approving the conclusion of agreements, memorandums of understanding and contracts, in accordance with the established legal procedures.

  • 8. Proposing draft laws related to the Authority's competencies, and proposing amendments to the existing laws and presenting them to complete the legal procedures.

  • 9. Considering the periodic reports on the Authority’s work progress.

  • 10. Determining the financial consideration for the services provided by the Authority.

• The Board may, for fulfilling these competences, form permanent or temporary committees from its members or others, and assign them with the tasks it deems appropriate. A decision forming each committee shall define its chairman, members and competences, and it may seek the assistance of whomever it deems appropriate to carry out the tasks entrusted to it. The Board may also assign all or some of its competences to its Chairman, or to whomever it deems fit from among the members or employees of the Authority.

• 1. Board meetings shall be held at the headquarters of the Authority, and may be held at another place.

• 2. The Board meets at least twice a year upon the invitation of its Chairman, and whenever necessary. The invitation to the meeting shall be accompanied by the meeting agenda. The Chairman of the Board shall call for a meeting upon the request of four members at lease, and it is required for the validity of the meeting that the majority of the members, including the chairman of the Board or his deputy in his absence, shall attend the meeting. Decisions are issued by the majority of the votes of those present, and in the event of a tie, the Chairman shall have the casting vote. The the objecting member may register his objection and the reasons for the objection in the minutes of the meeting.

• 3. Deliberations and decisions of the Board shall be recorded in a minutes, to be signed by the meeting chairman and the present members.

• 4. A member may not abstain from voting or authorize another member to vote for him in his absence.

• 5. A member may not divulge any of the secrets of the Authority, even after the end of his membership in the Board.

• 6. The Board may invite specialists and advisors to attend its meetings, without having the right to vote.

• The Authority has a Governor of the top rank, who is the executive responsible for managing the Authority. The Governor exercises the following competences:

  • 1. Supervising the preparation of the Authority’s organizational structure, and submitting it to the Board for approval.

  • 2. Supervising the preparation of the financial and administrative regulations of the Authority, and submitting the same to the Board for approval.

  • 3. Supervising the preparation of the Authority’s general policies, plans and programs, and following up on their implementation after being approved by the Board.

  • 4. Supervising the preparation of the draft budget, final account and annual report of the Authority, and submitting the same to the Board.

  • 5. Supervising the workflow of the Authority, managing customs matters and all procedures related to the exercise of the Authority’s works and the Board’s decision in the administrative, financial and technical field of the Authority.

  • 6. Appointing and supervising the Authority’s employees, in accordance with the rules and regulations in force.

  • 7. Spending from the Authority's budget, and taking all financial measures in accordance with the rules and regulations in force, all within the limits of the powers assigned to him by the Board.

  • 8. Representing the Authority before the judiciary, government agencies, other relevant institutions and bodies, and other bodies both inside and outside the Kingdom of Saudi Arabia.

  • 9. Contracting with third parties pursuant to the Authority’s work progress, and within the limits of the powers assigned to him by the Board.

  • 10. Signing agreements, memorandums of understanding and contracts after the approval of the Board, and in accordance with the followed legal procedures.

  • 11. Submitting periodic reports to the Board on the works of the Authority.

  • 12. Any other competence assigned to him by the Board.

• The Governor may assign some of his powers to other employees of the Authority.

The governor shall have a deputy (or more), to be appointed by a Board’s decision, based on a nomination by the governor. They assume the duties and powers of their jobs or duties and powers assigned to them by the governor, in accordance with the laws and regulations in force.

The employees of the Authority, except for the governor, are subject to the provisions of the Labor Law and the Social Insurance Law.