Arabic
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.
