Customs

Customs duty is charged on goods imported into Saudi Arabia. It is administered by the Zakat, Tax and Customs Authority (ZATCA), which was formed in 2021 by merging the General Authority of Zakat and Tax with Saudi Customs. As a member of the Gulf Cooperation Council (GCC) customs union, Saudi Arabia applies the GCC Common Customs Law and the GCC unified customs tariff to goods arriving from outside the GCC, while goods of GCC origin generally move between member states without customs duty.

The duty on an import depends on the tariff classification of the goods, their customs value and their origin. A free trade agreement can reduce or remove the duty for goods that meet its rules of origin. Imported goods can also carry import VAT and, for certain products, excise tax. The guides below explain how these rules work in practice and link to ZATCA’s official sources.