Judicial principles and studies
Customs Fine under Article 206(b) and Proof/Seizure of Smuggling Evidence
A concise summary of how the customs fine under Article 206(b) operates as civil compensation and the rules on proving and seizing smuggling evidence; this is for general educational purposes and not judicial text or legal advice.
Updated: 10 September 2026
Prepared and reviewed by: Ashraf Al-Khawaja
Subject
An interpretation of Article 206 of the Customs Law together with Article 31 of the General Sales Tax Law shows that the legislator established criminal penalties and civil fines for smuggling and tax evasion, with specified minimums and maximums.
Summary
The fine under Article 206(b) functions as civil compensation payable to the customs authority for duties and taxes lost through smuggling. The fine is calculated by reference to the difference between the true value and the assessed (valued) amount. Article 118 permits proving smuggling cases by all available means. Customs officers, while performing their duties, act as judicial police officers and may inspect and seize documents related to import and export operations. Modern mobile phones, which store communications and commercial records, are treated akin to computers, and extracting trade-related documents from them is not unlawful. This summary is for general educational purposes and does not constitute judicial text or legal advice.
Practical significance
This is a general educational summary based on the points published in the official source. It does not replace the original material or a review by Ashraf Al-Khawaja before relying on it for any action.
Sources and references
Verify the official text and latest amendments before relying on this material professionally.