Issued by …
Published in Umm Al-Qura 5087 issued on 16 May 2025.
The Council of Ministers,
after perusal of Royal Court File 78190 dated 27 Shawwal 1446 [25 April 2025], which includes Minister of Municipalities and Housing Letter 4500637982 dated 16 Shawwal 1445 [25 April 2024] regarding the draft Amendment to the Idle Lands Fees Law,
after perusal of the Idle Lands Fees Law issued by Royal Decree D/4 dated 12 Safar 1437 [24 November 2015],
after perusal of Council of Ministers Decision 94 dated 11 Safar 1439 [31 October 2017],
after perusal of Bureau of Experts at the Council of Ministers Memorandum 3930 dated 18 Dhu Al-Qa’dah 1445 [26 May 2024], Memorandum 1131 dated 3 Rabi Al-Thani 1446 [6 October 2024], Memorandum 1542 dated 3 Jumada Al-Awwal 1446 [5 November 2024], Memorandum 3313 dated 10 Shawwal 1446 [8 April 2025], Memorandum 3406 dated 17 Shawwal 1446 [15 April 2025], Memorandum 3424 dated 20 Shawwal 1446 [18 April 2025], and Memorandum 3556 dated 29 Shawwal 1446 [27 April 2025],
after perusal of Council of Economic and Development Affairs Minutes 3/46/MM dated 29 Shawwal 1446 [27 April 2025],
after considering Shura Council Decision 255/24 dated 26 Shawwal 1446 [24 April 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 10615 dated 1 Dhu Al-Qa’dah 1446 [29 April 2025],
hereby decides
First
The amendment to the Idle Lands Fees Law issued by Royal Decree D/4 dated 12 Safar 1437 [24 November 2015] is hereby approved in the form attached.
Second
The amendment to the law stipulated in clause First of this decision enters into force after its publication in the official gazette, taking into account the following:
1․ Provisions relating to idle lands fees: They come into force from the date of entry into force of its regulation, and this regulation must be issued within 90 days from the date of publication of the amendments relating to the law in the official gazette.
2․ Provisions relating to vacant real estate fees: They come into force from the date of entry into force of its regulation, and this regulation must be issued within one year from the date of publication of the amendments relating to the law in the official gazette.
A draft royal decree has been prepared in the form attached.
Third
The ministerial committee formed by Council of Ministers Decision 94 dated 11 Safar 1439 [31 October 2017] and its amendments is deemed the ministerial committee stipulated in article 14 amending the Idle Lands Fees Law in accordance with clause First of this decision.
The Prime Minister
Issued on: 1 Dhu Al-Qa’dah 1446
Corresponding to: 29 April 2025
Published in Umm Al-Qura 5086 issued on 13 May 2025.
The Council of Ministers,
after perusal of Royal Court File 30151 dated 27 Rabi Al-Thani 1444 [21 November 2022], which includes His Highness Minister of Culture Telegram 2328 dated 22 Rabi Al-Thani 1444 [16 November 2022], regarding the review of the provisions of clause Nine(6), (7), (8), (9), (10), and (11) of the legal enablers attached to telegram of His Highness,
after perusal of the Law of the Saudi Food and Drug Authority issued by Royal Decree D/6 dated 25 Muharram 1428 [13 February 2007],
after perusal of the System of the Equestrian Authority issued by Council of Ministers Decision 576 dated 5 Ramadan 1441 [28 April 2020],
after perusal of the Bureau of Experts at the Council of Ministers Memorandum 17 dated 2 Muharram 1445 [20 July 2023], Memorandum 1801 dated 21 Jumada Al-Awwal 1445 [5 December 2023], Memorandum 652 dated 23 Safar 1446 [27 August 2024], and Memorandum 2421 dated 7 Rajab 1446 [7 January 2025],
after perusal of the Council of Economic and Development Affairs Minutes 1130/46/M dated 23 Rajab 1446 [23 January 2025],
and after perusal of the General Committee of the Council of Ministers Recommendation 8979 dated 5 Ramadan 1446 [5 March 2025],
hereby decides
First
Article 6 of the Law of the Saudi Food and Drug Authority—issued by Royal Decree D/6 dated 25 Muharram 1428 [13 February 2007]—is hereby amended, by adding a representative from the Culinary Arts Commission to the membership of the board of directors of the authority.
Second
Article 4(a) of the System of the Equestrian Authority issued by Council of Ministers Decision 576 dated 5 Ramadan 1441 [28 April 2020] is hereby amended, by adding a paragraph numbered 5 stipulating the following: “A representative from the Ministry of Culture”. The subparagraphs of paragraph (a) of this article are reordered accordingly.
The Prime Minister
Issued on: 1 Dhu Al-Qa’dah 1446
Corresponding to: 29 April 2025
Published in Umm Al-Qura 5085 issued on 9 May 2025.
The Council of Ministers,
after perusal of Royal Court File 9840 dated 11 Safar 1445 [27 August 2023], which includes the President of the General Court of Audit, Chairman of the Board of Directors of the Saudi Institute of Internal Auditors, Telegram 6542 dated 4 Safar 1445 [20 August 2023], regarding his request to approve the transfer of the mandate to issue licenses for the internal audit profession from the Ministry of Commerce to the Saudi Institute of Internal Auditors,
after perusal of the Law of the Ministry of Commerce issued by Council of Ministers Decision 66 dated 6 Rabi Al-Thani 1374 [2 December 1954],
after perusal of the System of the Saudi Institute of Internal Auditors issued by Council of Ministers Decision 84 dated 25 Rabi Al-Awwal 1432 [28 February 2011],
after perusal of Royal Order 17103 dated 26 Rabi Al-Awwal 1442 [12 November 2020],
after perusal of the Bureau of Experts at the Council of Ministers Memorandum 2147 dated 14 Jumada Al-Thani 1445 [27 December 2023], Memorandum 334 dated 22 Muharram 1446 [28 July 2024], Memorandum 919 dated 13 Rabi Al-Awwal 1446 [16 September 2024], and Memorandum 3106 dated 12 Ramadan 1446 [12 March 2025],
after perusal of Council of Economic and Development Affairs Recommendation 6-5/46/R dated 21 Rabi Al-Thani 1446 [24 October 2024],
and after perusal of the General Committee of the Council of Ministers Recommendation 9601 dated 26 Ramadan 1446 [26 March 2025],
hereby decides
First
The name of the “Saudi Institute of Internal Auditors” is hereby amended to become the “Saudi Authority of Internal Auditors”, and the name is hereby amended wherever it occurs in the system of the institute—issued by Council of Ministers Decision 84 dated 25 Rabi Al-Awwal 1432 [28 February 2011]—in line with that.
Second
The authority to issue licenses for the internal audit profession is hereby transferred from the Ministry of Commerce to the “Saudi Authority of Internal Auditors” in respect of which clause First of this decision is taken, and the Minister of Commerce and the President of the General Court of Audit, Chairman of the Board of Directors of the Saudi Authority of Internal Auditors, shall agree on all the necessary procedures to enforce this, and the authority shall set the necessary executive procedures in this regard.
Third
The provisions of clause Second of this decision do not prejudice the validity of the licenses issued to those practising the internal audit profession before the entry into force of the provisions of the clause above.
The Prime Minister
Issued on: 1 Dhu Al-Qa’dah 1446
Corresponding to: 29 April 2025
Published in Umm Al-Qura 5085 issued on 9 May 2025.
The Chief Executive Officer of the Real Estate General Authority,
based on the powers entrusted to him by law,
based on article 4 of the Law of Selling and Leasing Off-Plan Real Estate Projects issued by Royal Decree D/44 dated 10 Rabi Al-Awwal 1445 [25 September 2023],
and based on article 2 of the Executive Regulation of the Law of Selling and Leasing Off-Plan Real Estate Projects issued by Decision D/B/D/A/8/2024/T of the Board of Directors of the Real Estate General Authority dated 20 Shawwal 1445 [29 April 2024],
hereby decides
First
The Procedural Guide for Selling and Leasing Off-Plan Real Estate Projects is hereby approved in the form attached.
Second
This guide must be published in the official gazette, and comes into force on the date of its issuance.
May Allah provide success.
Chief Executive Officer
Abdullah bin Saud Al-Hammad
Issued on: 26 Shawwal 1446
Corresponding to: 24 April 2025
Published in Umm Al-Qura 5084 issued on 2 May 2025.
The Head of State Security,
based on the powers entrusted to us,
after perusal of the Law of the Expropriation of Real Estate for Public Benefit and Temporary Seizure of Real Estate issued by Royal Decree D/15 dated 11 Rabi Al-Awwal 1424 [13 May 2003] and its executive regulation,
pursuant to Decision 59812 dated 22 Rabi Al-Awwal 1446 [25 September 2024],
and in pursuance of public interest,
hereby decides
First
The commencement of the procedures for expropriating the second phase of buildings within the borders of the deed of the land adjacent to the headquarters of the Presidency of State Security located in Hamra District in Jeddah Governorate, within Project 300300200 for compensation for the expropriation of real estate, is hereby approved for the benefit of the presidency and the expansion of establishments.
Second
The Presidency of State Security shall notify this decision to the relevant entities mentioned in articles 6 and 7 of the expropriation law in order to name its representatives within a period not exceeding 15 days in each of the Real Estate Description and Inventory Committee and the Compensation Assessment Committee. The presidency shall call for meetings, prepare minutes, and undertake the necessary procedures for each committee to carry out its tasks.
Third
The presidency shall notify the owners and occupants of the real estate that it must be vacated within the period it specifies, provided that this period is not less than 30 days from the date of notification of the vacating. The disbursement procedures must be carried out before the date specified for vacating, and that the amount of compensation must not be delivered to its owner until after the delivery of the real estate and its notarization by the public notary or the court in accordance with the provisions of articles 16 and 17 of the law.
Fourth
The concerned parties may file a grievance to the Board of Grievances against all decisions taken by the committees within 60 days from the date they are notified of the decision, in accordance with article 24 of the law.
Fifth
This decision must be published in the official gazette in accordance with the provisions of article 5(2) of the law.
Sixth
The Presidency of State Security shall follow up on the implementation of this decision and act in accordance with it.
May Allah provide success.
Deputy Head of the Presidency of State Security for Assets and Financial Affairs
Saleh bin Abdullah Al-Dabbasi
Issued on: 24 Shawwal 1446
Corresponding to: 22 April 2025
Published in Umm Al-Qura 5085 issued on 9 May 2025.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
and in pursuance of the interest of work,
after perusal of article 30(e) and article 47bis of the Common Customs Law of the States of the Cooperation Council for the Arab States of the Gulf issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003] which includes the powers of the governor to determine the periods and conditions relating to the submission of information and documents before the arrival of the ship at the port, and his powers to determine the terms and conditions for the pre-clearance of goods before their arrival at the customs directorate,
and after perusal of the provisions of article 7 of the Trade Facilitation Agreement issued by Royal Decree D/56 dated 9 Ramadan 1437 [14 June 2016], the Framework of Standards to Secure and Facilitate Global Trade (SAFE) of the World Trade Organization, and the Convention on Facilitation of International Maritime Traffic of 1965 and its amendments issued by Royal Decree D/77 dated 19 Rajab 1439 [5 April 2018],
hereby decides
First
The Controls for Submitting Advance Cargo Information Imported Through Sea Ports are hereby approved in the form attached to this decision.
Second
Article 7 of the Controls Governing Customs Procedures issued by Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [7 December 2023], as amended by Administrative Decision 1446-99-485 dated 5 Rabi Al-Thani 1446 [8 October 2024], is hereby amended to read as follows: “The information and documents for cargo imported from sea ports must be submitted in accordance with the Controls for Submitting Advance Cargo Information Imported Through Sea Ports.”
Third
This decision must be published in the official gazette, and comes into force after the lapse of 180 (one hundred and eighty) days from the date of its publication, and it must be communicated to those required to implement it.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 19 Shawwal 1446
Corresponding to: 17 April 2025
Published in Umm Al-Qura 5084 issued on 2 May 2025.
Issued by Zakat, Tax and Customs Authority: Decision 1283-99-1446
Introduction
Stemming from the role and strategy of the authority within the logistics sector and the provisions of article 7 of the Trade Facilitation Agreement issued by Royal Decree D/56 dated 9 Ramadan 1437 [14 June 2016], affirming the necessity of adopting procedures that allow submitting information prior to the arrival of cargo, in line with the Framework of Standards to Secure and Facilitate Global Trade (SAFE) of the World Customs Organization, and the provisions of Royal Order 71680 dated 17 Dhu Al-Qa’dah 1443 [16 June 2022], directing the Zakat, Tax, and Customs Authority to expand the application of the release initiative within two hours, and to expand the process of receiving consignment release requests starting from their export from the country of origin.
Based on the foregoing, the authority has worked to issue these controls, which are based on the powers granted to the director general (governor) under the common customs law, with the aim of clarifying all phases of submitting advance cargo information arriving through customs seaports, in preparation for completing the pre-clearance procedures for cargo before or after their arrival at the customs jurisdiction in a manner that contributes to enhancing the security of operations and managing cross-border risks, accelerating release rates, and simplifying procedures for taxpayers and all stakeholders in the customs sector.
First
Preliminary Provisions
Article 1
Definitions
The following terms and expressions—wherever they appear in these controls—have the meanings assigned to each of them, unless the context requires otherwise:
Authority:
The Zakat, Tax, and Customs Authority.
Governor:
The governor of the authority.
Law:
The Common Customs Law of the Cooperation Council for the Arab States of the Gulf issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003].
Executive regulation:
The executive regulation of the common customs law issued by Ministerial Decision 2748 dated 25 Dhu Al-Qa’dah 1423 [28 January 2003].
Controls:
The Controls for Submitting Advance Cargo Information Arriving From Seaports.
The Controls Governing Customs Procedures:
The controls issued by governor of the authority Decision 28624 dated 23 Jumada Al-Awwal 1445 [7 December 2023], and its amendments.
Customs duties:
The amounts imposed on cargo under the provisions of the law, and in accordance with the customs tariff in force on the date of registration of the customs statement.
Advance submission:
A stage of customs clearance of cargo through which information and consignment documents are submitted to the authority electronically by the importer—or his authorized representative—and the shipping agent, before loading shipments and cargo on board a vessel at the port of departure or before their arrival at the customs seaports of the Kingdom within a specified period of time.
Pre-clearance:
A procedure that allows the importer or his authorized representative to complete the necessary customs procedures to release cargo before their arrival at the customs port, such as paying customs duties, taxes, and fees, and complying with the legal import restrictions of the competent government entities.
Customs statement:
A statement of the cargo, a declaration, or an authorization submitted by the owner of the cargo or his representative, which includes a detailed identification of the distinguishing elements of that declared cargo and their quantity in detail in accordance with the provisions of the law.
Cargo manifest:
A document that includes a comprehensive description of cargo shipped on the various means of transport.
Bill of lading:
A document or contract issued by the carrier (shipping line) or shipping agent to the owner of a shipped cargo, acknowledging its receipt, and specifying the cargo that have been shipped and the origin and destination of the shipment.
Importer:
A natural or legal person who imports cargo.
Shipping agent:
A natural or legal person licensed by the competent entity who is a representative of the owner, lessee, or operator of a maritime means of transport to deal with all or some matters relating to it or the goods loaded on it in the Kingdom.
Actual time of arrival (ATA):
The date and time on which the vessel arrives to dock, whether at a berth or pier of a port, in accordance with the provisions of the Convention on Facilitation of International Maritime Traffic of 1965 and its amendments issued by Royal Decree D/77 dated 19 Rajab 1439 [5 April 2018].
Article 2
Scope of Application
Without prejudice to the relevant applicable laws, regulations, and decisions, the provisions of these controls apply to importers, their authorized representatives, shipping agents, and everyone concerned with the submission of the information of cargo received from the customs seaports in the Kingdom.
Second
Phases of Customs Clearance of Cargo
Article 3
Obligations of a Shipping Agent in the Advance Submission Phase
1․ Subject to the provisions of the law and its executive regulation, a shipping agent shall submit the cargo manifest and cargo information received on the platform approved by the authority, at least 72 hours before the actual time of arrival of the vessel for distant ports and at least 24 hours for nearby ports. If the sailing period is less than 24 hours, advance submission must be made at any time before the actual time of arrival of the vessel.
2․ A shipping agent shall submit the following information and details:
(a) Vessel name, nationality, and registered tonnage.
(b) Types of cargo, their total weight, and the excessive weight of the cargo, if any, and in the event that they include prohibited or restricted cargo, they must be identified by their true name.
(c) Number of packages and parts, and a description of their packaging, labels, and numbers.
(d) Name of the consignor and consignee.
(e) Ports from which the cargo is shipped.
(f) Date and time of shipment of the cargo from the country of origin.
3․ In the event of splitting the bills of lading, the shipping agent shall split them before the date of actual time of arrival of the vessel, in accordance with the periods set out in paragraph 1 of this article.
Article 4
Obligations of an Importer or His Authorized Representative at the Advance Submission Phase
An importer or his authorized representative shall comply with the following:
1․ Making an advance submission of the customs statement through the approved platform of the authority, not later than the actual time of arrival of the vessel, after notifying the importer or whoever he authorizes to submit the cargo manifest.
2․ Filling in all the data required for the shipment in accordance with the following:
(a) Items, quantities, and weight of cargo.
(b) Number of bill of lading.
(c) Value of the cargo.
(d) Name of the exporter.
3․ Attaching the documents outlined in article 3 of the Controls Governing Customs Procedures.
Article 5
Documents and Records
An importer, his authorized representative, or a shipping agent shall submit the electronic documents and data required for customs clearance in accordance with the provisions of article 2 of the executive regulation. The attached electronic documents and data are as authentic as the original in evidence.
Article 6
Pre-Clearance Phase for Cargo
An importer or his authorized representative may complete the pre-clearance procedures for cargo in accordance with the following:
1․ Complying with the import restrictions before the cargo reaches the customs jurisdiction.
2․ Payment of customs duties, taxes, and any other dues before or after the arrival of the cargo to the customs jurisdiction in accordance with the procedures specified by the authority.
Article 7
Cargo Release Phase
The authority may release cargo automatically and directly, or release it after its arrival to the customs jurisdiction, and it may verify its conformity with declared matters. Import restrictions on the cargo must be complied with in accordance with the risk criteria adopted by the authority.
Third Final Provisions
Article 8
Non-Release of Cargo
The authority may, in the event that a importer or shipping agent does not comply with the provisions of these controls, apply the fines referred to in article 9 of it, or refrain from completing the procedures for releasing the consignment.
Article 9
Fines
1․ Without prejudice to the punishments or fines that are permitted to be imposed on a shipping agent by virtue of the relevant laws and regulations, the authority may impose a fine for violating the provisions of these controls in an amount no less than 500 (five hundred) Riyal and not exceeding 1,000 (one thousand) Saudi Riyal on the importer or shipping agent.
2․ The authority may choose not to impose the fine stipulated in this article upon the occurrence of an accident, force majeure, or a matter beyond the control of the importer or shipping agent.
Article 10
Publication and Enforcement
1․ The provisions of the law and its executive regulation apply to all that is not stipulated in a special text in these controls.
2․ These controls must be issued and amended by a decision by the governor, and they must be published in the official gazette.
Published in Umm Al-Qura 5084 issued on 2 May 2025.
The Board of Directors of the Zakat, Tax, and Customs Authority (the “board”),
based on the powers granted to it in article 5 of the System of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision 570 dated 22 Shawwal 1442 [3 June 2021],
after perusal of Royal Order O/84 dated 14 Safar 1442 [1 October 2020],
and after perusal of article 20 of the Law of the Real Estate Transaction Tax issued by Royal Decree D/84 dated 19 Rabi Al-Awwal 1446 [22 September 2024],
hereby decides
First
The Executive Regulation of the Law of the Real Estate Transaction Tax is hereby approved in accordance with the form attached.
Second
The Executive Regulation of the Law of the Real Estate Transaction Tax referred to in clause First of this decision must be published in the official gazette.
Third
This decision must be communicated to those who are required to implement it.
May Allah provide success.
Issued on: 24 Ramadan 1446
Corresponding to: 24 March 2025
Published in Umm Al-Qura 5080 issued on 9 April 2025.
