Business Regulations Brief

Zakat, Tax, and Customs Authority Releases New Customs Procedures Regulations in Saudi Arabia

Customs Procedures Regulations


The Zakat, Tax, and Customs Authority (ZATCA) has issued new regulations governing customs procedures aimed at educating its clients and facilitating the import, export, and transit of goods with clarity and simplicity. These regulations are designed to increase awareness of customs procedures and to ensure compliance with customs regulations and laws, thereby enhancing the efficiency of customs clearance and supporting trade facilitation initiatives across all land, sea, and air ports in the Kingdom.

The regulations cover a wide array of customs procedures related to importing and exporting goods, such as identifying the required documents for importation, amending customs declarations, pre-clearance of goods, and procedures for committing not to dispose of goods, transit and transshipment procedures, temporary admission, as well as regulations for the exemption of personal belongings and used household items, parcels, and personal postal shipments, along with conditions for the exemption of commercial samples, guarantees and refunds, and other general provisions and regulations.

As part of its efforts to raise awareness in its areas of operation, ZATCA also offers over 130 guidance manuals through its website, covering various zakat, tax, and customs services. These include guides for freight forwarders and shipping agents, procedures for issuing a certificate of origin, exporting shipments through courier companies, registration in the land transport service, a simplified guide for bonded zones, the mechanism for submitting electronic declarations for travelers via the "ZATCA" app, a user guide for printing the customs card, instructions for booking truck appointments at land ports, and guidelines and penalties for customs clearance professions. These guidance materials issued by the authority provide detailed explanatory information to help taxpayers and clients make the most of their services efficiently.

These regulations are part of ZATCA's ongoing efforts to enhance transparency and support trade facilitation initiatives, reaffirming its commitment to providing an effective and streamlined customs environment for all stakeholders.