1.3 Saudi Arabia Customs Information | Digital Logistics Capacity Assessments

Duties and Tax Exemption
Emergency Response
Exemption Regular Regime (Non-Emergency Response)
Customs Clearance
- General Information
Customs Clearance Document Requirements
Transit Regime

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the following links:

https://zatca.gov.sa/ar/contactus/Pages/default.aspx

Emergency Response

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Agreements / Conventions Description	Ratified by Country?
WCO (World Customs Organization) member	Yes – 08/05/1973
Annex J-5 Revised Kyoto Convention	Yes – 27/04/2011
OCHA Model Agreement	Yes
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	No
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	World Trade Organization (WTO) – 11 Dec 2005 GCC Commercial Agreement – 2001 Agreement to facilitate and develop trade between Arab countries – 1978 The international convention on the simplification and harmonization of customs procedures (KYOTO convention) - 2004 International Convention on Mutual Administrative Assistance in Customs Matters (Johannesburg Convention) – 2003 International Convention on Mutual Administrative Assistance for the Prevention, Investigation and Repression of Customs Offences\ (Nairobi Convention, 9 June 1977) Full list of Tax and Customs Agreements can be found through the following link: https://zatca.gov.sa/en/RulesRegulations/Agreements/Pages/default.aspx

Exemption Regular Regime (Non-Emergency Response)

Duties Exemption

A number of goods are exempted from customs duties. Below are some of the applied exemptions:

Goods addressed to government or semi-government agencies
Raw materials for manufacturing in Saudi Arabia destined for companies holding industrial license
Goods originating from any GCC member state as long as 51% of the factory equity is owned by a GCC national
Personal effects addressed from one individual to another and within a reasonable quantity for personal use only. Personal effects must be second hand
Companies, agencies or projects that have official exemptions letters from the Saudi Arabia government

Organizational Requirements to obtain Duty Free Status
United Nations Agencies
Exemption from VAT/Free status can be obtained for any UN agency even if they are not registered in the country however it will be case by case and need to be renewed. However if the UN agency is registered/ have a basic agreement the exemption will be permanent. The only official institution to give the permits is The Royal office through Saudi MOFA.
Non Governmental Organizations
The Humanitarian NGO need to be registered in country to obtain the exemptions and the permit is granted from the Royal office.

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure
Generalities (include a list of necessary documentation)
Tax Value from customs Registration number in country. If not registered in country, a Note Verbale to be submitted explaining the whole background for the exemption request.
Process to be followed (step by step or flowchart)
To identify the targeted tax that needs to be exempted To specify the exact value of the tax based on the official rates from the Saudi Customs To submit a note verbal showing the duration, purpose of the exemption requested to Saudi MOFA to be escalated to the Royal office.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	Original Commercial Invoice + Translated Commercial Invoice	Original Commercial Invoice + Translated Commercial Invoice	Original Commercial Invoice + Translated Commercial Invoice	Original Commercial Invoice + Translated Commercial Invoice	Original Commercial Invoice + Translated Commercial Invoice	Original Commercial Invoice + Translated Commercial Invoice
AWB/BL/Other Transport Documents	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR
Donation/Non-Commercial Certificates	Yes	Yes	Yes	Yes	Yes	Yes
Packing Lists	Original Packing list + Translated	Original Packing list + Translated	Original Packing list + Translated	Original Packing list + Translated	Original Packing list + Translated	Original Packing list + Translated
Other Documents	(SFDA) Saudi Food and Drug Authority	(SASO) Saudi Arabian Standard Organization certificate	(SASO) Saudi Arabian Standard Organization certificate	(SASO) Saudi Arabian Standard Organization certificate	(SASO) Saudi Arabian Standard Organization certificate	(SASO) Saudi Arabian Standard Organization certificate; (MOI) Ministry of Interior, (CITC) Communications and Information Technology Commission
Additional Notes
For food commodities the following certificates are also required: Health certificate Fumigation certificate ( for Cereals, Pulses, processed cereals, processed pulses, blended food products & dried fruits) Non-radiation Non-GMO Composition/Analysis Crop year ( for cereals, pulses, processed cereals, processed pulses & dried fruits) Production year/BUBD Specific Certificates Clauses Vegetable Oil: both production and expiry dates are to be printed preferably in Arabic. Supplementary Food: the following certificates are required – ORIGIN, HEALTH, RADIATION, GMO, ANALYSIS COMPOSITION, and BEST USE BY-DATE/EXPIRY. For products with shelf lives of more than 2 years, a scientific justification of its shelf-life must be presented, otherwise the product shouldn’t exceed 18 months of shelf-life. Phyto Certificates are required for the WSB. Analysis certificate to be issued by a competent authority/ first class inspection company and certified by governmental concerned office in the Country of the Origin. Certificate of Conformity for wheat flour, to be reflecting the minimum level of Folic Acid per Metric Ton, and to reflect the added fortification mix ratio. Non-GMO and Non- Radiation certificates to be issued separately by a third party/ first class inspection company (not the supplier/producer himself) and certified by governmental concerned office in the Country of the Origin. Dates: Production date is required. Phytosanitary Certificate,must be issued by Agricultural Authority of the exporting country (and not by the producing factory). Dates Type to be specified on the outer package, product’s shelf life not to exceed 12 months. Fumigation Cert. issued by competent authority / company. A Health Certificate marked fit for human consumption is required for non-US origin products.

Customs Clearance

General Information

Under the electronic data interchange (EDI), the importer does not submit documents for evaluation but submits advertisements in electronic form containing all relevant information to the service center. A signed hard copy of the advertisement is taken by the operator of the service center for not disapproving of the advertisement. A checklist is created to verify the data by the importer. After verification, the data and all Saudi customs procedures are submitted to the system by the service center operator. The system then creates a number, which is approved in the printed checklist and returned to the importer. No documents are taken. Originals at this stage but those original documents are taken at the time of inspection, as the importer also needs to sign the final document after customs clearance.

If the goods are cleared and the Saudi Customs procedures are completed through the EDI system, then no official entry bill will be submitted as it is generated in the computer system, but the importer has to submit a bill of lading specifying the details required to process the entry for customs clearance, after registering the entry bill , sent manually or electronically to the respective Appraisal Group in the Custom House that deals with the ordered item to be removed to the Appraisal Suite in the Custom House, a number of groups that deal with the Dedicated Goods that fall under the headings of different chapters of the tariff, they exercise further scrutiny of the assessment import permit, etc.

The facilitation of international trade by the Saudi Customs goes in the context of the World Customs Organization, which means avoiding unnecessary trade restrictions, this can be achieved through the application of modern technologies in addition to the application of some customs exemptions and also some reductions on customs tariff, while improving the quality of controls in a way Internationally coordinated.

Customs Information
Document Requirements	All imported goods to KSA must be accompanied with: Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR. Packing List + Commercial invoice/Value Cert. + Cert. of Origin are required for all commodities. For Bulk/Break-Bulk shipments Cargo Manifest replacing Packing list. Importers in Saudi Arabia are required to have a Commercial Registration number. All importers are required to include payment method "for imported goods" detailing bank name, payment date and reference number with Customs Declaration. Failure to comply with this regulation may delay entry of goods. Imported goods into Saudi Arabia must have the country of origin printed or embossed physically on each item; for example, "made in China", "made in Japan", etc. The country of origin must also be stated on the Commercial Invoice, failure to comply with this regulation will prohibit entry of the goods. Validity period (BBD) with ingredients should be labelled in Arabic for all food items. Imported goods must conform to licensed activities of the importer. All commercial food supplements will require Saudi Food and Drug Authority (SFDA) approval from the receiver. Failure to submit SFDA approval may prohibit the entry of goods. HS Codes must be stated clearly on Commercial Invoice. If the HS Codes are not stated, Customs will determine proper HS Codes based on the goods based on the stated description. For In-Transit shipments the statement “Containers in transhipment to (Final destination country) have to be inserted in the body of the bill of lading:
Embargoes	The Holy Quran is prohibited for import. Religious material (bibles and other religious items are strictly prohibited. Religious symbols (the importation of commodities like toys, jewelry or garments showing religious symbols are strictly prohibited.)
Prohibited Items	Alcoholic Beverages Antiques Books (Books may be held by the Ministry of Information for several days prior to release. If considered offensive, the books may be destroyed. Drones Electronic Cigarette / Vaping Product: As per Customs, any form of Tobacco whether in liquid form/Chewable including E-Cigarettes are strictly prohibited to be imported into Saudi Arabia regardless of whether personal or commercial quantities. Upon inspection Customs will intercept and seize the shipment-penalty will be applied-and same will be reversed back to origin country regardless of the service level. Gambling Items Any items or goods that could be used to gamble (including playing cards, dice, slot machine, roulette, etc.) are prohibited for importing to Saudi Arabia. Military equipment Narcotics Pornographic Material/Toys Used goods & used car parts Weapons Firearms and firearm accessories
General Restrictions	GMO commodities are not allowed into the country Food containing in its composition pork fat or meat Israeli Origin Goods are not allowed into the country Metal Detectors are banned for import. Signal Extendable // Wi-Fi Extenders are not allowed to be imported into Saudi Arabia. Mobile cover imitations or mobile accessories of any brand which are not original or branded, are not allowed and Customs will impose penalty on consignee Products Made in Iran are not allowed into the country Watches which include camera are not allowed in Saudi Arabia and Customs will impose penalty on consignee

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Yes, Original, 1 copy, applies to both UN and NGO]	Yes, Original, 1 copy, applies to both UN and NGO]	Yes, Original, 1 copy, applies to both UN and NGO]	Yes, Original, 1 copy, applies to both UN and NGO]	Yes, Original, 1 copy, applies to both UN and NGO]	Yes, Original, 1 copy, applies to both UN and NGO]
Invoice	Original Commercial Invoice + Translated Commercial Invoice	Original Commercial Invoice + Translated Commercial Invoice	Original Commercial Invoice + Translated Commercial Invoice	Original Commercial Invoice + Translated Commercial Invoice	Original Commercial Invoice + Translated Commercial Invoice	Original Commercial Invoice + Translated Commercial Invoice
AWB/BL/Other Transport Documents	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR	Copy of the SWB, original B/L or Telex Release and original of each cargo certificate plus two copies. For shipments on chartered ships, replace SWB/OBL with NNCR
Donation/Non-Commercial Certificates	Copy of Commercial importer's Registration	Copy of Commercial importer's Registration	Copy of Commercial importer's Registration	Copy of Commercial importer's Registration	Copy of Commercial importer's Registration	Copy of Commercial importer's Registration
Packing Lists	Original Packing list + Translated	Original Packing list + Translated	Original Packing list + Translated	Original Packing list + Translated	Original Packing list + Translated	Original Packing list + Translated
Phytosanitary Certificate	Required
Other Documents	(SFDA) Saudi Food and Drug Authority	(SASO) Saudi Arabian Standard Organization certificate	(SASO) Saudi Arabian Standard Organization certificate	(SASO) Saudi Arabian Standard Organization certificate	(SASO) Saudi Arabian Standard Organization certificate	(SASO) Saudi Arabian Standard Organization certificate; (MOI) Ministry of Interior, (CITC) Communications and Information Technology Commission
Additional Notes
For food commodities the following certificates are also required: Health certificate Fumigation certificate ( for Cereals, Pulses, processed cereals, processed pulses, blended food products & dried fruits) Non-radiation Non-GMO Composition/Analysis Crop year ( for cereals, pulses, processed cereals, processed pulses & dried fruits) Production year/BUBD Specific Certificates Clauses Vegetable Oil: both production and expiry dates are to be printed preferably in Arabic. Supplementary Food: the following certificates are required – ORIGIN, HEALTH, RADIATION, GMO, ANALYSIS COMPOSITION, and BEST USE BY-DATE/EXPIRY. For products with shelf lives of more than 2 years, a scientific justification of its shelf-life must be presented, otherwise the product shouldn’t exceed 18 months of shelf-life. Phyto Certificates are required for the WSB. Analysis certificate to be issued by a competent authority/ first class inspection company and certified by governmental concerned office in the Country of the Origin. Certificate of Conformity for wheat flour, to be reflecting the minimum level of Folic Acid per Metric Ton, and to reflect the added fortification mix ratio. Non-GMO and Non- Radiation certificates to be issued separately by a third party/ first class inspection company (not the supplier/producer himself) and certified by governmental concerned office in the Country of the Origin. Dates: Production date is required. Phytosanitary Certificate must be issued by Agricultural Authority of the exporting country (and not by the producing factory). Dates Type to be specified on the outer package, product’s shelf life not to exceed 12 months. Fumigation Cert. issued by competent authority / company. A Health Certificate marked fit for human consumption is required for non-US origin products.

Transit Regime

30% of global trade crosses the Red Sea and makes Saudi Arabia crucial for goods transit through Gulf Cooperation Council (GCC) countries and the wider Middle East. Saudi Arabia announced on March 23, 2017 its ratification of the TIR Convention. The objective of the TIR Convention is to facilitate international transit through a simplified Customs transit procedures and an international guaranteed system.

For the regulations of transit transport please check the following document https://www.customs.gov.sa/themes/custom/customs/files/agreements/transit/en.pdf