• ​​Article 108
  

  A customs broker is any legal or natural person engaged in the preparation of the customs declarations; signing and submitting thereof to the Customs Administration and completion of the customs procedures for clearing the goods for the others' account.

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• ​​Article 109
  

  Declaration of the goods at the Customs Administration and the completion of customs procedures thereof; whether for importation, exportation or transit, shall be accepted from: 1- The owners of the goods or their authorized representatives satisfying the requirements prescribed by the Director General including the authorization conditions. 2- Licensed customs brokers.

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• ​​Article 110

  Endorsement of the delivery order for the name of the customs broker or the representatives of the owners of the goods shall be deemed as an authorization for finalization of the customs procedures without any liability on the part of the Customs Administration for delivering the goods to the endorsee.

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• ​​Article 111
  

  The customs broker shall be held responsible for his acts and those of his employees' vis-à-vis the importers, exporters and the Competent Authority under the provisions herein.

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• ​​Article 112
  

  The Director General may issue a decision concerning the following: Licensing requirements for the customs brokers, the representative of the customs broker, and the customs licensing procedures therefore; Requirements for opening the customs clearance offices; Obligations of the customs broker and his representative, the number of customs brokers and their representatives authorized to exercise the profession at the Customs Administrations; Procedures of transfer movement of the representatives of customs brokers among the customs clearance offices; The Customs Administrations wherein the customs brokers are authorized to work; Procedures of dispensing with the customs brokers and their representatives; Procedures of withdrawing the licenses of the customs brokers and their representatives, and cases of license cancellation from the Competent Authority's register.

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• ​​Article 113
  

  Subject to the provision of Article 138 herein and without prejudice to any civil or penal liability set forth herein or in any other law, the Director General may impose on the customs broker and his representative, following due investigation with the knowledge of the Competent Department at the Competent  Authority, any of the following penalties, commensurable with the offence committed: Notice warning. A fine not to exceed five thousands (QR 5000) Riyals. Suspension of activity for a period not to exceed two years. Cancellation of the license and final prevention from exercising the profession. An appeal against the imposition of these penalties may be made before the Competent Authority within thirty days from the date of notification. The resolution judgment of the Competent Authority shall be final.

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• ​​Article 114

  The customs broker shall keep five (5) years register wherein he records a summary of the customs transactions he has completed for the account of others according to the conditions stipulated by the Department. This register shall contain the amount of duties paid to the Customs Administration, the fees paid to the broker and any other expenses relating to the transactions. The director or his authorized representative shall have access at any time to these registers records without objection by the broker.

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