Customs Duty in Saudi Arabia: Tariff, Import VAT and SABER Explained

Customs duty in Saudi Arabia is set per product in ZATCA's Integrated Customs Tariff and charged on the CIF value of the goods. On top of duty, 15% VAT applies to almost every import and is paid with the customs declaration before release. Regulated consumer products also need SABER certificates before Fasah will clear them.

This guide covers how to find your rate, how the value and VAT are calculated, what SABER requires, and a worked example.

Who sets customs duty in Saudi Arabia

Customs, tax and zakat are run by one body: the Zakat, Tax and Customs Authority (ZATCA). Declarations are filed through Fasah, the customs platform. Goods arrive at ports such as Jeddah Islamic Port and King Abdulaziz Port in Dammam, or by land and air.

Saudi Arabia is a member of the GCC Customs Union, which started on 1 January 2003. The union's common external tariff is 5% on foreign goods, and goods produced in a member state are treated as domestic goods across the union (ICP). Do not assume your goods will pay 5% in the Kingdom, though. The rate that applies is the one in the Saudi tariff for your HS code on the day you pay.

How to find your customs duty rate

ZATCA publishes the tariff as the Integrated Customs Tariff. Its Integrated Tariffs page says the integrated GCC tariff at the 12-digit level started on 1 January 2025. The page also links to lists of added, deleted and amended tariff items.

To find a rate:

1. Open the Integrated Customs Tariff Inquiry on ZATCA's e-services.
2. Search by HS code, tariff code, description, chapter or section.
3. Open the tariff item and read its duty rate and procedures. These include any permits or conformity requirements that apply.
4. For a rough cost estimate, use the Customs and Tax Calculator. You choose the goods type and category and enter the value.

Rates change. ZATCA publishes amendments, so a rate you used last year may be out of date. Recheck the tariff whenever you sign a new supply contract or price a new product line.

How the customs value is worked out

ZATCA's Guideline on Imports and Exports under VAT Provision explains valuation under the GCC Common Customs Law:

• The main method is transaction value: the price paid or payable for goods sold for export to the GCC.
• The price is adjusted with additions, including commissions and brokerage (except buying commissions), transport to the port or place of import, and loading, unloading, handling and insurance up to that point.
• So the customs declaration value is the goods plus freight and insurance to the place of import: a CIF value.

There are fallback valuation methods when the transaction value cannot be used, for example in some related-party sales.

VAT on imports into Saudi Arabia

The standard VAT rate in the Kingdom is 15%. ZATCA's guideline is clear that 15% VAT applies to all goods imported into the Kingdom, regardless of their classification, their customs duty rate, or whether they are exempt from duty. VAT exemption on import applies only in the limited cases set out in the guideline.

The VAT base

The guideline quotes the GCC Unified VAT Agreement: the value of imported goods is the customs value plus Excise Tax, customs duties and any other charges, excluding VAT. Fees that ZATCA collects on the declaration for transport and shipping companies, such as transport and storage, are also included when VAT is calculated.

When it is paid

Plan for import VAT as cash at the border. The guideline says the VAT due must be paid with the customs duties and other fees on the customs declaration for the goods to be cleared. ZATCA calculates duty, Excise Tax and VAT automatically from the declaration.

A VAT-registered importer then deducts that VAT as input tax on its VAT return, under the normal deduction rules. ZATCA gives a summary of VAT paid on imports through its portal.

Other points from the guideline worth knowing:

• The importer's tax ID must be on the declaration. If it does not fill in automatically, the importer updates its details with ZATCA using its Commercial Registration number, 700 code, Saudi ID or GCC ID.
• The importer must be licensed to import into the Kingdom.
• Errors cost cash. If you find a classification or value error, tell ZATCA before payment. ZATCA does not refund excess VAT paid on a declaration. You deduct it as input tax instead.

SABER and SASO conformity: the step that stops shipments

Duty and VAT are only part of it. Many consumer products also need conformity certificates from the Saudi Standards, Metrology and Quality Organization (SASO) through its SABER platform.

According to SASO, importers of local and imported products must register all consumer products on SABER. Products covered by technical regulations must meet those regulations. Products that are not covered need a self-declaration. SASO linked SABER with Fasah from 1 July 2020, so the shipment certificate is checked electronically when the customs declaration is issued.

The SABER platform lists these services, among others:

SABER advises registering the required certificates to avoid a shipment being re-exported. At the time of writing, SABER's home page lists fees of SAR 500 to register a product conformity certificate and SAR 350 to issue a shipment certificate, both excluding VAT. Check the current fees on SABER before you budget. Conformity bodies charge their own fees for testing and certification.

Worked example: a hypothetical import into Dammam

This example is hypothetical. The 5% duty rate is an assumption for illustration only, not the rate for any real HS code. Look up your own rate in the ZATCA tariff. The 15% VAT rate is the standard rate from ZATCA's guideline.

Say a Riyadh retailer imports a container of small home appliances from Vietnam into Dammam. The products are regulated, so the retailer already holds SABER product certificates and requests a shipment certificate before arrival. Figures are in SAR.

Notes on the example:

• Any other fees on the declaration also go into the VAT base. They are not included here because they vary.
• If the tariff showed a different rate, both lines would change. For example, at an assumed 10%, duty would be SAR 8,000 and VAT would be 15% of SAR 88,000, or SAR 13,200.
• The SAR 12,600 is cash out at clearance. The retailer deducts it later as input tax on its VAT return, if it is entitled to.

A pre-shipment checklist for Saudi imports

1. Classify the goods to the 12-digit tariff code and note the duty rate and procedures.
2. Confirm who is importer of record and that it is licensed, with its tax ID in ZATCA's records.
3. Check SABER: is the product regulated? Is the product certificate or self-declaration in place?
4. Request the shipment certificate before the goods arrive.
5. Build the CIF value from the invoice, freight and insurance, and make sure the documents match.
6. Budget duty and 15% VAT as cash due at clearance, even if the VAT is later deductible.
7. Check the declaration before payment, because overpaid VAT is not refunded.

Keeping clearance visible

Most Saudi clearance delays come from a missing certificate or documents that do not match each other. If you import often, keep each shipment's invoice, packing list, bill of lading and certificates against the shipment, with the clearing agent's updates in the same place. That is what Quickship's Customs Clearance Module does for UAE and KSA imports, including showing where each shipment is held and why.