23/1

The value threshold for declarations under Article of the Law shall be SAR 60.000 or its equivalent , which include currency, bearer negotiable instrument, precious metals or stones or jewelry that have to be declared when entering or exiting the kingdom Declarations under Article 23 of the Law shall be made in writing and in accordance with the approved template.

23/2

For the benefit of performing his functions under this Chapter, a customs official shall have the power to stop and search any person or vehicle, including cargo containers and postal deliveries exiting or entering the Kingdom and shall have available all powers provided for in the Common Customs Law. All powers shall be applied and searches be carried out in accordance with Common Customs Law, its Implementing Regulation and relevant Administrative Resolutions including how the inspection is preformed

23/3

The General Directorate of Customs may stop or seize, partially or in full, any currency, bearer negotiable instrument, gold bars, precious metals or stones or jewelry for up to (72) hours, in the following cases:

The General Directorate of Customs shall immediately inform the Public Prosecution of the seizure, the General Directorate of Customs shall request and obtain additional information from the carrier about the origin and the intended use thereof.

23/4

The General Directorate of Customs shall prepare an incident report. In case the measure was taken by another security agency, the security agency shall prepare an incident report and refer the case to the General Directorate of Customs. Then the custom conduct preliminary investigation, and the reasons of declaration failure, false declaration, or suspicions of money laundering or predicate offence. Seized items are deposited by customs in account designated for within the custom.

23/5

Prior to expiration of the provisional seizure, the General Directorate of Customs shall ask the Public Prosecution to extend the seizure, and the Public Prosecution may inform the Custom to extend the provisional seizure to a period not exceeding 60 days, according to the law. If there is a need to extend the provisional seizure, if there are reasonable grounds for the suspicion or that the continued detention of the seizure items is justified while its origin or derivation is further investigated or consideration is given to instituting a criminal investigation related to the predicate offense or ML crimes, the Public Prosecution may ask the competent court as per the provision stipulated in the Criminal Procedures law, and the Public Prosecution shall investigate on the origin of the funds and the intended use.

23/6

Any person who fails to or makes a false declaration, and the custom convinced on the reasons behind that, and provided that no suspicious related to the ML or predicated offences, the custom shall impose a fine for 25% of the seizure items if the first time, 50% for any repeating cases.

23/7

In all case, if there is suspicious related to predicted offences or ML, after completing the initial procedures, the case shall be refer to the Public Prosecution for further investigation, and notification shall be made to the Directorate of financial intelligence.

23/8

In case a departing traveler was carrying gold bar or precious metal or stone or jewelry of a value exceeding SAR 60,000 when departing or entering the Kingdom, he/she shall visit Customs offices at the port to declare them, and present a receipt of purchase to confirm their value. If it turned out that the goods are for commercial purposes, the ‘Common Customs Law and its Implementing Regulations’ shall apply.

23/9

Upon declaration, a customer officer shall ensure the validity of money not being forged or forfeited.

23/10

In the case of not notifying the Public Prosecution and Custom of the required procedures, the custom shall request the Public Prosecution to left the seizure on the currency, bearer negotiable instrument, precious metals and stones, gold bars, or jewelry.

23/11

These measures shall apply to companies, financial institutions, designated non-financial businesses and professions, non-profit organizations, gold vendors, Hajj and Umra missions and service providing companies concerned with transferring cash, postal and non-postal packages and shipments, while preserving their right to conduct business.

23/12

Saudi Customs shall establish a database including the information contained in decoration form, the incident reports; other related information, the suspicious cases of ML or predicted offences, while notifying the General Directorate of Financial intelligence immediately, and provide access to the Directorate, and the Directorate request more information.

23/13

Saudi Customs shall prepare and develop a declaration form as provided for in this Article in coordination with other authorities and distribute it to ports of entry/exit.

23/14

The General Directorate of Customs, in coordination with other competent authorities, shall take the necessary measures to inform the instructions with all possible means, and provide prominent warning sign in all boarder ports, illustrating procedure and sanctions to be applied against violators.

23/15

If within 60 days from the first seizure by the General Directorate of Customs no person has asserted a claim to the seized currency, bearer negotiable instrument, gold bar, or precious metal or stone or jewelry; or if the suspect has escaped or could not be caught, the currency, gold bar, bearer negotiable instrument, precious metal or stone or jewelry shall be considered to be unclaimed and shall be processed in accordance with the provisions of the Common Customs Law in dealing with unclaimed and relinquished goods.

23/16

The General Directorate of Customs may, acting on its own initiative or upon request, cooperate and exchange available and accessible information with or carry out inquiries for a foreign counterpart agency in relation to a money laundering or predicate offense investigation or inquiry, or for the purpose of identifying, tracing or seizing or confiscating proceeds of crime or instrumentalities.