Saudi Arabia applies the GCC common external tariff, generally 5% on goods from outside the GCC, and ZATCA runs customs clearance through the FASAH platform. Imports also carry 15% VAT and, for some goods, excise tax. Consumer products imported for sale need a SABER shipment certificate from the standards body SASO before clearance, while food and medicines go through the Saudi Food and Drug Authority (SFDA). Exports of military products need a licence from GAMI; a general dual-use export regime was not confirmed.
Tariff, customs union and taxes at the border
Saudi Arabia applies the GCC common external tariff of at least 5% to most goods from outside the GCC. Selected processed foods carry higher rates, generally up to 40%, where local production exceeds self-sufficiency, while rice, bulk animal feed, livestock, fresh red meat, coffee and tea enter duty-free. Since January 2025 the tariff has used 12-digit codes based on the 2022 Harmonized System, so goods should be classified to the full 12 digits before pricing a contract.
The GCC customs union has applied since 1 January 2003 and lets goods of GCC origin move freely between member states. Saudi Arabia's preferential access runs mainly through GCC agreements: the EFTA–GCC free trade agreement, in force since 1 July 2014, covers industrial goods, processed agricultural products and fish, and goods qualify only with proof of origin.
Imports also carry VAT at 15% on top of any customs duty, services bought from non-residents are subject to the reverse charge, exports of goods and services to non-resident customers can be zero-rated if the conditions are met, and excise tax applies at 100% on tobacco and energy drinks and 50% on soft drinks. Approved projects can obtain customs duty exemption on machinery and raw materials not available locally, but only if they apply before importing.12345678910
Customs registration and clearance
Importers and exporters register on ZATCA's FASAH platform using their commercial registration number and an ID number, and can authorise a licensed customs broker at a specific port for imports, exports or both. The customs declaration is lodged on FASAH; the US International Trade Administration reports that it must be filed at least 48 hours before the shipment arrives, with the commercial invoice, bill of lading and certificate of origin. ZATCA's e-services also handle duty refund requests and objections to reassessments.
Regular traders can apply to ZATCA's Authorized Economic Operator programme once they have been registered with ZATCA for at least a year. Benefits depend on the tier and include priority in customs procedures, a fast lane at land ports, advance rulings and deferral of customs charges for 30 days after release. Saudi Arabia has mutual recognition agreements for these programmes with South Korea, Egypt, Morocco and Hong Kong, which helps on shipments to and from those markets.11121314151617
Product conformity: SASO, SABER and SFDA
SASO sets technical regulations, and its SABER platform connects importers and local manufacturers with conformity assessment bodies. A product covered by a technical regulation needs a conformity certificate from SASO or a body SASO accepts before it is placed on the Saudi market, whether it is imported or made locally. A product not covered by any technical regulation must still be registered on SABER with the business's own self-declaration of conformity.
Each commercial shipment then needs a SABER shipment certificate before customs clearance. SABER lists a fee of SAR 350 (excluding VAT) for the shipment certificate, which is valid for 90 days, and SAR 500 for registering a product conformity certificate. Suppliers must keep the declaration of conformity and technical file for ten years. Labels matter at the border: warnings and safety instructions must be in Arabic, or Arabic and English, and the country of origin must be marked permanently in Arabic or English.
Food and medicines follow SFDA rules instead. A food importer registers its establishment and each product on SFDA's Ghad platform and submits clearance requests through FASAH. Food labels must be in Arabic, and meat and poultry need a health certificate from the exporting country, plus a halal slaughter certificate for unprocessed meat and poultry. Medicines and health products need a valid SFDA registration or listing certificate and an SFDA-licensed warehouse. Requirements for medical devices and cosmetics were not confirmed.18192021222324252627
Prohibited goods and export controls
Some imports are banned outright, including weapons, alcohol, narcotics, pork products, distillery equipment and used tyres and clothing. Others need special approval, among them seeds, live animals, chemicals, pharmaceuticals and wireless equipment. Check the list before agreeing to supply.
Exports of military products need a licence from the General Authority for Military Industries (GAMI), and foreign-owned applicants must operate through a Saudi limited liability or joint stock company. GAMI also publishes an import and export control policy for the military industries sector and a national export control list for components of delivery systems for strategic and sensitive goods. A general licensing regime for dual-use goods outside that sector was not confirmed.282930
| Product type | What is needed | Authority or platform |
|---|---|---|
| Product covered by a SASO technical regulation | Product conformity certificate from an approved certification body, then a shipment certificate for each consignment | SASO, through SABER |
| Consumer product not covered by a technical regulation | Product registration and self-declaration, then a shipment certificate | SASO, through SABER |
| Food | Establishment and product registration on Ghad; Arabic labels; health and halal certificates for meat and poultry | SFDA; clearance request through FASAH |
| Medicines and health products | Registration or listing certificate; SFDA-licensed warehouse | SFDA |
| Military products (export) | Export licence | GAMI |
| Prohibited goods | Cannot be imported | ZATCA (customs) |
How it works, step by step
- Classify the goods to 12 digits and confirm the duty rate and any preferential origin416ZATCA
- Register as an importer on FASAH and authorise a customs broker for the port1112ZATCA
- Obtain product conformity on SABER (certificate or self-declaration) or SFDA registration, as the product requires1921222527SASO; SFDA
- Obtain a SABER shipment certificate for each commercial consignment1920SASO (SABER)
- Lodge the customs declaration on FASAH before arrival with the invoice, bill of lading and certificate of origin, and pay duty and import VAT13147ZATCA
No timings or fees are shown unless an official source states them.
Documents usually needed
- Commercial invoice and certificate of origin
- Bill of lading or air waybill and packing list
- Commercial registration and FASAH importer registration
- SABER product conformity certificate or self-declaration, and the shipment certificate
- SFDA establishment and product registrations, and health and halal certificates where required
- Customs exemption approval for project machinery or raw materials, obtained before import
Common mistakes
- Classifying goods to 6 or 8 digits when the Saudi tariff uses 12-digit codes.
- Assuming a product outside SASO's technical regulations needs nothing: it still needs SABER registration, a self-declaration and a shipment certificate.
- Claiming EFTA–GCC or GCC-origin treatment without the origin documents to support it.
- Shipping goods with English-only warnings or a removable country-of-origin mark.
- Applying for a customs exemption after the goods have arrived.
When the business crosses borders
- Goods of GCC origin move freely within the GCC customs union; confirm the duty treatment for third-country goods moving between member states for each supply chain.
- EFTA–GCC preferences cover industrial goods, processed agricultural products and fish from Iceland, Liechtenstein, Norway and Switzerland, subject to origin rules.
- AEO mutual recognition with South Korea, Egypt, Morocco and Hong Kong can speed up trade on those lanes for approved operators.
- Imported services from group companies abroad trigger both reverse-charge VAT and withholding tax.
Questions businesses ask
What customs duty will our goods pay?
Most goods from outside the GCC pay at least the 5% common external tariff. Some processed foods pay up to 40%, and some staples are duty-free. Import VAT at 15% applies on top.1237
Do we need a SABER certificate for every shipment?
Yes, for commercial consumer products: each consignment needs a shipment certificate, which SABER lists at SAR 350 excluding VAT and valid for 90 days. The product must first have a conformity certificate or, if unregulated, a self-declaration.192021
What this guide does not yet confirm
These points need checking with a qualified local professional in Saudi Arabia before you rely on them.
- The GCC Common Customs Law, its implementing regulations and ZATCA's integrated tariff could not yet be checked (ZATCA's customs pages load dynamically); tariff rates, the 48-hour declaration rule and import documents rely on the US International Trade Administration's guide.
- Free trade agreements other than EFTA–GCC, such as the GCC–Singapore agreement, the Greater Arab Free Trade Area and recently negotiated GCC agreements, were not confirmed.
- A general dual-use export control regime was not confirmed; GAMI's import and export control policy had no machine-readable text and its national control list could not yet be checked.
- SFDA requirements for medical devices and cosmetics were not confirmed, and the drug clearance conditions reviewed date from 2021.
- Import VAT payment and deferral at customs for businesses generally was not confirmed; ZATCA's regional headquarters guideline mentions postponement only for RHQs.
- Certification body fees and timelines for product conformity certificates were not confirmed.
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
Saudi Arabia applies the GCC common external tariff of at least 5% to most goods imported from outside the GCC. Goods of non-GCC origin; higher rates apply to selected products and some goods are duty-free.
Secondary (foreign government) source, last published 11 May 2026; ZATCA's tariff and customs law pages could not yet be checked (content loads dynamically).
Selected processed food products attract higher customs duties depending on the Kingdom's self-sufficiency level, generally up to a maximum of 40%. The 40% maximum applies where local production of a product exceeds self-sufficiency levels.
Secondary (foreign government) source, last published 11 May 2026; ZATCA's tariff and customs law pages could not yet be checked (content loads dynamically).
Rice, bulk animal feed, livestock, fresh red meat, coffee and tea enter Saudi Arabia duty-free. Customs duty only; import VAT still applies unless an exemption or zero rate applies.
Secondary (foreign government) source, last published 11 May 2026; ZATCA's tariff and customs law pages could not yet be checked (content loads dynamically).
Saudi Arabia adopted a 12-digit customs tariff based on the 2022 Harmonized System in January 2025. Tariff classification for customs declarations.
Secondary (foreign government) source, last published 11 May 2026; ZATCA's tariff and customs law pages could not yet be checked (content loads dynamically). Exact day in January 2025 not stated.
The GCC implemented a customs union on 1 January 2003 that provides for free movement of local goods among member states. Goods of GCC origin moving between GCC member states.
Secondary (foreign government) source; the GCC Secretariat site did not expose its customs union pages to automated access.
The EFTA–GCC Free Trade Agreement, signed in June 2009, entered into force on 1 July 2014 and covers industrial goods, processed agricultural products and fish and other marine products, as well as trade in services and government procurement. Parties: Iceland, Liechtenstein, Norway and Switzerland, and the six GCC states including Saudi Arabia. Basic agricultural products are covered by separate bilateral agreements.
Import VAT at the standard rate of 15% applies to goods imported into Saudi Arabia, and services received from non-residents are subject to the reverse-charge mechanism. VAT on imports and imported services.
The guideline states the reverse charge on imported services and the 15% standard rate; collection mechanics at the border were not confirmed on the ZATCA imports guideline, which could not yet be checked.
Exports of goods and services to non-resident customers can be zero-rated for VAT where the conditions are met. VAT-registered exporters.
Excise tax applies at 100% on tobacco products and energy drinks and 50% on soft drinks. Excise goods produced in or imported into Saudi Arabia.
Secondary source; ZATCA excise pages could not yet be checked.
Approved projects can obtain exemption from customs duties on machinery and raw materials not available locally, if they apply before importation. Approved industrial and similar projects.
Secondary source; official text not yet checked.
Importers and exporters register on ZATCA's FASAH platform to start import and export activity, using their commercial registration number and ID number. Commercial importers and exporters.
Through FASAH an importer or exporter can authorise a customs broker at a specific port for imports, exports or both, and ZATCA's customs e-services also cover duty refund requests and objections to reassessments. Broker authorisation requires an active FASAH account, the broker's licence number and the authorisation period.
Importers must complete the customs declaration on the FASAH platform at least 48 hours before the shipment arrives at the port of entry. Commercial imports.
Secondary (foreign government) source; ZATCA's clearance guidance could not yet be checked.
Importers must present a commercial invoice, a bill of lading and a certificate of origin, and shipping documents from the United States are authenticated by US chambers of commerce. Commercial imports; product registrations with the relevant authority may also be required.
Secondary (foreign government) source; authentication practice for other countries of export was not confirmed.
To join ZATCA's Authorized Economic Operator programme, a business must hold a valid commercial registration, have been registered with ZATCA for at least one year and carry out import and export business or logistics services. Tiers for traders: Gold, Silver and Bronze; Trusted Operator for service and logistics providers.
Authorized Economic Operator benefits, which vary by tier, include priority in customs procedures, a fast lane at land ports, advance rulings and deferral of customs charges for 30 days after goods are released. Benefits depend on the AEO category; some guarantee exemptions apply only to particular activities.
Saudi Arabia has AEO mutual recognition agreements with South Korea (2023), Egypt (2024), Morocco (2025) and Hong Kong (2025). Benefits under mutual recognition apply to approved AEOs.
SABER is an electronic platform within the Saudi Product Safety Program, launched under the supervision of the Saudi Standards, Metrology and Quality Organization (SASO), through which imported and locally made consumer products are registered and conformity and shipment certificates are obtained from accredited conformity assessment bodies. Importers, local manufacturers, individuals importing for personal use and government entities.
Commercial imports need a SABER shipment certificate, which requires the product to be registered and either a product conformity certificate registered or a self-declaration issued. Commercial products; the certificate is issued after review by SABER's technical team.
SABER lists a fee of SAR 350 (excluding VAT) for a shipment certificate, valid for 90 days, and SAR 500 (excluding VAT) for registering a product conformity certificate. Platform fees shown by SABER; certification body charges are separate and were not confirmed.
The importer shipment-certificate page also states SAR 350 excluding VAT and 90 days' validity.
Products not covered by any Saudi technical regulation must still be registered on SABER, with a self-declaration by the business that they meet legal requirements, and a shipment certificate is issued for customs clearance. Non-regulated products; SABER states the self-declaration for imported products is free of charge.
Under SASO's General Regulation for Conformity Models, certification bodies (SASO or bodies it accepts) issue conformity certificates before products are placed on the Saudi market, whether locally made or imported. Excludes raw and semi-finished materials. Shipment conformity certificates are valid for up to three months and type approval and product conformity certificates for up to three years.
Published 17 November 2023 according to SASO's technical regulations list.
Suppliers must keep the declaration of conformity and technical file for ten years after placing a product on the Saudi market. Products subject to SASO conformity procedures.
The country of origin must be marked on all imported goods, in Arabic or English, in a way that cannot be removed, and warnings and safety instructions must be in Arabic or in Arabic and English. Imported goods generally; food and cosmetics have additional SFDA labelling rules.
Secondary (foreign government) source; SASO's labelling technical regulations could not yet be checked.
To import food, the importer must register its establishment and each food product it wishes to import on the Saudi Food and Drug Authority's Ghad platform, and clearance requests are submitted through FASAH. Food imports regulated by SFDA.
Listed (published 6 February 2025, last updated August 2026).
Food labels and accompanying information must be in Arabic, and imported meat and poultry need a health certificate from the competent authority of the exporting country and, for unprocessed meat and poultry, a halal slaughter certificate. Food for manufacturing or restaurant use may be labelled in English with a commitment submitted via FASAH.
To clear registered drugs and health or herbal products, the importer needs a valid SFDA registration or listing certificate for the product and an SFDA-licensed warehouse with a valid warehouse manager, and applies electronically at the port of arrival. Drugs, pharmaceutical, herbal and health products; unregistered products need a valid import permit.
Version 1.6 dated 4 February 2021; check SFDA for later changes.
Saudi law prohibits the import of weapons, alcohol, narcotics, pork and pork products, pornographic materials, distillery equipment, retreaded or used tyres, used clothing and certain sculptures, and imports such as seeds, live animals, chemicals, pharmaceuticals and wireless equipment need special approval. Vehicles older than five years and salvaged cars are also barred.
Secondary (foreign government) source; ZATCA's prohibited and restricted goods list could not yet be checked.
The General Authority for Military Industries (GAMI) issues licences for the export of military products, and foreign investors applying must have a legal presence in Saudi Arabia as a limited liability or joint stock company. Applicants need registration on GAMI's unified platform and a commercial registration covering military product supply.
GAMI publishes an Import and Export Control Policy for the Military Industries Sector and a National Export Control List for components of delivery systems for strategic and sensitive goods and technologies. Military industries sector and listed strategic goods.
The policy PDF had no machine-readable text and the control list could not yet be checked, so their content was not reviewed.
Withholding tax of 5% applies to technical and consulting services, rent and international telecommunications, while other payments to non-residents not specifically listed are taxed at 15%. Kingdom-source payments to non-residents.
Questions on this topic
28 statements on customs, trade and product rules in Saudi Arabia
