Discover the latest regulations outlined in the Unified Guide for Customs Procedures, as announced by Saudi Arabia. Learn about the specific criteria for obtaining customs duty exemption on personal items and business samples. These rules, approved by the Zakat, Tax, and Customs Authority (ZATCA), aim to facilitate the seamless transfer of personal belongings and commercial samples without incurring customs duties.
1. Exemption for Personal Items:
Expatriates and Saudi citizens returning after at least six months abroad can benefit from customs duty exemption for their personal goods and household items. To qualify, adhere to the following requirements:
a. Ensure personal items are limited to personal use.
b. Items must originate from the individual's permitted place of residence.
c. Provide proof of initial relocation to Saudi Arabia.
d. Personal belongings should arrive within six months of the eligible person's arrival.
e. Note that certain types of transportation are not considered personal baggage.
2. Exemption for Commercial Samples:
Businesses seeking to avoid customs duties on samples must meet specific criteria. Follow these guidelines to keep commercial samples duty-free:
a. The customs value of business samples should not exceed 5,000 riyals.
b. Request for exemption must be submitted by the goods' owner or an authorized representative.
c. Samples should not be in commercial quantity.
d. Samples must not be intended for sale.
e. The same type of commercial sample must not have received customs tax exemption within the last six months.
3. Procedures for Clearance and Payment Deferral:
The new regulations allow goods to be cleared after completing customs procedures, with customs duties payment deferred for 30 days. To avail of this service, ensure the following criteria are met:
a. Register goods with the business registration number.
b. Reside in Saudi Arabia and be VAT-registered for a minimum of one year with ZATCA.
c. Commit to completing declaration forms and paying taxes, customs fees, and zakat.
d. No proven cases of tax fraud or smuggling.
e. No ongoing liquidation processes in accordance with the Bankruptcy Law.
f. Meet financial stability standards.
Stay informed about the latest customs regulations in Saudi Arabia to enjoy hassle-free transfers of personal items and business samples. By adhering to the outlined requirements, individuals and businesses can navigate the customs procedures seamlessly while enjoying the benefits of duty exemption.
