Allows confiscation of smuggled goods and prepared transport, or their equivalent value.
What should you do now?Identify affected goods and transport and the effects of confiscation or equivalent-value orders.
Arabic text of Article 29
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
للمحكمة أنْ تحكم بمصادرة السلع الانتقائية المهرَّبة ووسائل النقل المعدة لهذا الغرض أو بما يعادل قيمتها في حال عدم التمكن من مصادرتها.
What does the Article mean in plain language?
The court may confiscate smuggled goods and transport prepared for smuggling, or order equivalent value where confiscation is impossible.
Individuals and companies involved in evasion or a possible settlement.
Identify affected goods and transport and the effects of confiscation or equivalent-value orders.
How can this rule appear in practice?
Selling goods before judgment does not settle confiscation exposure; examine the equivalent-value rule where confiscation is impossible.
The example is explanatory; it is not an NBR case or a binding result for a specific fact pattern.Treating inability to seize goods as ending all financial consequences.
Related Articles
Breaches, inspection and objections guide
Open the topic guide that combines Law, Regulations, procedure and examples in one flow.
Open practical guideBefore relying on the result
Is this commentary enough for a final decision?
No. Use it to understand and route the issue, then match the facts against official legislation, amendments and current guidance, obtaining specialist advice for material amounts, deadlines or penalties.
Why are several sources listed?
The Law states the rule, the Regulations detail procedure and the guide explains portal operation. None replaces the others.
What is the first fact I need?
Identify affected goods and transport and the effects of confiscation or equivalent-value orders.
Official sources and guidance
The binding source for the Arabic legal text displayed on this page.
Used for operational context, terminology and examples; it does not replace legislation.
NBR classification of breaches, penalties, evasion cases and sanctions.