The Framework: Who Manages Saudi Customs?
The Zakat, Tax and Customs Authority (ZATCA) is the single authority responsible for customs duties, VAT collection on imports, export procedures, and customs broker licensing in Saudi Arabia. All customs declarations, duty calculations, and clearance processes run through ZATCA's systems — primarily the Fasah platform for commercial shipments.
For companies importing or exporting goods from Saudi Arabia, three ZATCA registrations are relevant: a VAT registration (mandatory for companies above SAR 375,000 annual revenue), a customs file linked to the commercial registration, and — for product importers — conformity certificates through the Saber platform.
1. Customs Duties and Fees — Official Rates from ZATCA
Saudi Arabia applies customs duties based on the GCC Common Customs Law and the Saudi Customs Tariff. Rates vary by HS code (product classification). Key facts from ZATCA official sources:
| Item | Rate / Amount | Source | Notes |
|---|---|---|---|
| Standard customs duty rate | 5% of CIF value (cost + insurance + freight) | GCC Common Customs Tariff | Most goods — exceptions apply by HS code |
| Higher duty rate | 12–20% for certain goods | GCC Common Customs Tariff | Tobacco, selected food items, some manufactured goods |
| GCC country goods | 0% (duty-free) | GCC Free Trade Zone | Goods with valid GCC certificate of origin |
| VAT on imports | 15% of CIF + customs duty | ZATCA | Applied at point of clearance |
| Export customs duty | 0% — fully exempt | ZATCA Board Decision (Oct 2024) | All Saudi exports, all product categories |
| Import service fee (processing) | 0.15% of goods value | ZATCA Board Decision (Oct 2024) | Replaces previous fixed fee structure — effective 6 Oct 2024 |
| Export service fee | 0% — fully waived | ZATCA Board Decision (Oct 2024) | All export customs services waived |
| VAT on exports (zero-rated) | 0% | ZATCA VAT Law | Exports zero-rated — input VAT fully recoverable |
⚠ Customs duty rates vary by HS code. Use the ZATCA Customs Tariff Search at eservices.zatca.gov.sa to look up the exact rate for a specific product before importing. Motaded's customs broker service provides HS code classification as part of the service.
2. The Saber Platform — Conformity Certificates for Imported Products
The Saber platform (saber.gov.sa), managed by the Saudi Standards, Metrology and Quality Organization (SASO), is mandatory for importing regulated products into Saudi Arabia. Not all products require Saber certification — it applies to products covered by Saudi technical regulations.
For products that require it, two certificates must be obtained before the shipment arrives:
• Product Certificate of Conformity (PCoC): confirms the product model meets Saudi standards (SASO specifications). Valid for one year. Issued by a SASO-accredited certification body.
• Shipment Certificate of Conformity (SCoC): issued for each specific shipment. Confirms the physical shipment matches the certified model. Required at customs clearance on the Fasah platform.
Without valid Saber certificates for regulated products, the shipment cannot clear Saudi customs. Motaded's customs broker team handles Saber registration, certificate applications, and clearance coordination.
3. The Fasah Platform — Customs Declaration and Clearance
Fasah (fasah.com.sa) is the national trade facilitation platform managed by Customs at ZATCA. All commercial import and export customs declarations are submitted through Fasah. It integrates with other government systems including the Ministry of Commerce, SASO, and the Port Authority.
The standard commercial import declaration process through Fasah:
1. Importer or customs broker registers the shipment on Fasah before arrival
2. Commercial invoice, bill of lading, packing list, and certificate of origin uploaded
3. Saber SCoC linked to the declaration (for regulated products)
4. Customs duty and VAT calculated automatically based on HS code and declared value
5. Payment made electronically via Sadad or bank channels linked to the company's ZATCA account
6. Physical inspection (if required) or direct release — target clearance under 120 minutes for compliant shipments
4. Who Needs a Customs Broker (Mukhallas)?
Commercial import declarations in Saudi Arabia must be submitted through a licensed customs broker (Mukhallas) accredited by ZATCA, unless the company is large enough to be self-clearing. A customs broker handles: HS code classification, Fasah declaration submission, duty calculation, Saber certificate coordination, and communication with ZATCA for customs queries and inspections.
Motaded provides a customs broker service for companies importing into Saudi Arabia. The service covers declaration preparation, Saber certificate coordination, duty payment processing, and shipment release.
5. VAT on Imports and Exports
▸ Imports
VAT at 15% is applied to imports at the point of customs clearance. The taxable base is the CIF value plus customs duty. For VAT-registered businesses, import VAT is recoverable as input tax on the VAT return filed with ZATCA. Registration with ZATCA is required immediately after commercial registration.
▸ Exports
Exports from Saudi Arabia are zero-rated for VAT. This means: no VAT is charged on the export transaction, and all VAT paid on inputs used to produce or source the exported goods is fully recoverable from ZATCA. The exporter submits a VAT refund claim with supporting export documentation.
6. Saudi EXIM Bank — Export Financing
The Saudi Export-Import Bank (Saudi EXIM) provides financing and insurance products for Saudi exporters. Key programs:
| Program | What It Covers | Who It Is For |
|---|---|---|
| Working Capital Financing | Pre-shipment financing to cover production and logistics costs before the export payment is received | Saudi exporters with confirmed export contracts |
| Buyer Credit | Financing for foreign buyers to purchase Saudi goods — Saudi EXIM pays the Saudi exporter directly | Saudi exporters selling to international buyers on credit terms |
| Export Credit Insurance | Insurance against non-payment by the foreign buyer, political risks, and contract cancellation | Any Saudi exporter selling on open account or credit terms |
| Guarantee Programs | Bank guarantees for international contracts requiring performance bonds or advance payment guarantees | Saudi companies bidding for international projects |
Saudi EXIM applications are submitted through the bank's portal at saudiexim.gov.sa. A valid commercial registration and ZATCA export registration are required. Motaded's GRO services support qualification for Saudi EXIM programs.
7. Special Economic Zones and Free Zones for Import/Export
Saudi Arabia's Special Economic Zones offer specific advantages for import/export operations:
• Integrated Logistics Special Bonded Zone (Riyadh): customs duty deferral on goods in transit or for re-export — no duty paid until goods enter the Saudi domestic market
• Jazan SEZ: reduced duty rates and streamlined clearance for goods within the zone
• King Abdullah Economic City (KAEC): logistics bonded zone with port access and customs facilitation
See our free zones guide for eligibility and setup requirements for each zone.
8. What a Company Needs to Start Importing or Exporting
| Requirement | Details | Who Provides It |
|---|---|---|
| Saudi commercial registration | Required before any customs file can be opened with ZATCA | Ministry of Commerce via Saudi Business Center |
| ZATCA customs file | Linked to CR — enables import/export declarations | ZATCA — activated after CR issuance |
| ZATCA VAT registration | Mandatory for companies above SAR 375,000 annual revenue | ZATCA — submit via Motaded or directly |
| Saber product registration | For regulated products — required before first import shipment | SASO-accredited certification body via saber.gov.sa |
| Customs broker (Mukhallas) | Required for commercial import declarations unless self-clearing | Motaded customs broker service |
| Saudi EXIM registration | For export financing and insurance programs | Saudi EXIM via saudiexim.gov.sa |
Companies that have not yet set up in Saudi Arabia need to complete the full 23-step company registration path first.
Importing or Exporting from Saudi Arabia?
Motaded's customs broker team handles declaration preparation, Saber certificates, duty payment, and shipment release. See our customs broker service.
Also Read: Free Zones in Saudi Arabia | ZATCA Platform Guide | Logistics Sector Guide
Q: What is the standard customs duty rate for importing goods into Saudi Arabia?
A: Most goods are subject to a 5% customs duty on CIF value under the GCC Common Customs Tariff. Some goods attract 12–20% (tobacco, certain food items, selected manufactured goods). GCC origin goods are duty-free with a valid certificate of origin. Use the ZATCA Customs Tariff Search at eservices.zatca.gov.sa for the exact rate by HS code.
Q: Is VAT applied on imported goods?
A: Yes. VAT at 15% is applied on imports at customs clearance, calculated on CIF value plus customs duty. VAT-registered businesses can recover this as input tax on their ZATCA VAT return. Register with ZATCA immediately after commercial registration.
Q: Are Saudi exports subject to customs duty or VAT?
A: No. Since October 2024, all export customs service fees are waived (0%). Exports are also zero-rated for VAT — no VAT is charged, and input VAT on exported goods is fully recoverable. Source: ZATCA Board Decision effective 6 October 2024.
Q: What is the Saber platform and which products require it?
A: Saber (saber.gov.sa) is SASO's platform for product conformity certificates. Products covered by Saudi technical regulations require a Product Certificate of Conformity (PCoC) and a Shipment Certificate of Conformity (SCoC) before customs clearance. Check saso.gov.sa for the regulated products list. Motaded's customs broker service handles Saber registration.
Q: Does a foreign company need a Saudi CR to import goods?
A: Yes. A Saudi commercial registration is required to open a customs file with ZATCA and submit import declarations. Companies importing through a Saudi distributor do not need their own CR — the distributor handles customs. Companies importing directly for their own operations must establish a Saudi entity first. See our company setup service.
