Arabic
Issued by Board of Directors of the Zakat, Tax, and Customs Authority Decision 25-02-03 Dated 16 Ramadan 1446 [16 March 2025]
Introduction
With reference to Council of Ministers Decision 748 dated 2 Ramadan 1445 [12 March 2024] approving in its clause First the transfer of the licensing mandate for the customs consultancy profession and the mandates relating to it from the Ministry of Commerce to the Zakat, Tax, and Customs Authority, in accordance with the procedures specified in the same decision.
In an effort by the authority to control and monitor the activity of customs consultancy, and to manage and govern the relationship between the authority and practitioners of the customs consultancy profession, to raise the level of efficiency of the customs consultancy sector after transferring its mandate to it.
Accordingly, the authority has worked on preparing these controls aimed at clarifying the conditions necessary to obtain a license to practice the customs consultancy profession. These controls also include the procedures for submitting an application for issuing the license, and they also include the obligations and responsibilities of the licensee, cases of cancellation of the license, and punishments for violating the provisions of these controls.
Article 1
Definitions
The following words and phrases—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.
Board:
The board of directors of the authority.
Governor:
The governor of the authority.
Controls:
The Controls for Licensing the Customs Consultancy Profession.
Profession:
The profession of customs consultancy and the services relating to it.
License:
A document issued by the authority granting the licensee the authority to practice the profession.
Licensee:
A natural person licensed by the authority to practice the profession.
Register:
The register of persons licensed to practice the profession.
Article 2
Scope of Application
A licensee and whoever applies for a license to practice the profession of providing customs consultancy in the Kingdom, including providing consultancy relating to tariffs, customs value, rules of origin, and any advice relating to customs procedures, are subject to the provisions of these controls.
Article 3
Registration of the Licensee
The authority shall prepare a register for registered licensees to practice the profession, which must contain the following data:
1․ The name of the licensee and his identity number; the date, number, and expiry date of the license to practice the profession; and the data of previous licenses, if any.
2․ The name of the office or company in which the profession is practiced.
3․ Any other data related to the license that the authority deems important.
Article 4
License
1․ It is prohibited to practise the profession except after obtaining a license from the authority in accordance with the provisions of these controls.
2․ As an exception to paragraph 1 of this article, licenses existing before the issuance of these controls are valid, and must be renewed in accordance with the provisions of these controls.
Article 5
Licensing Requirements
The following conditions must be met to license the practice of the profession:
1․ That the applicant is a Saudi national.
2․ That he is available full-time to work in the profession.
3․ That he holds at least a bachelor’s degree from a recognised university or college in the Kingdom or any other degree from outside the Kingdom equated by the Ministry of Education.
4․ That he has relevant experience or relating to the nature of work for a period not less than three years after obtaining the bachelor’s qualification.
5․ That he passes the professional test specified by the authority.
6․ That he is of good conduct and behaviour and has not been convicted of a crime against honour and trust unless he has been rehabilitated.
7․ That a final decision in a customs smuggling crime or a tax evasion punishment, a disciplinary decision to dismiss from government service, or a final decision to cancel the customs clearance license has not been issued against him, unless three years have passed since the issuance of the decision.
Article 6
Application Procedures
1․ The license application must be submitted through channels approved by the authority.
2․ The application must include all supporting data and documents as specified by the authority.
3․ The license application must be cancelled after 30 days, in the event that the applicant does not meet all the necessary requirements.
4․ The authority shall review the license application and issue its decision in this regard within 30 days from the date of submitting the application.
5․ A licensee must be granted, after his registration in the register, a license to practise the profession, valid for a period of three years starting from the date of its issuance. The authority may renew it for a similar period on the basis of an application from the licensee.
6․ A licensee shall apply for renewal of the license 60 days before the expiry of its term.
Article 7
Obligations of the Licensee
A licensee shall comply with the following:
1․ Informing the authority of its headquarters, and notifying it in the event of its change within a period not exceeding 14 days.
2․ Complying with the systems and instructions issued by the authority or the relevant entities.
3․ Notifying the authority within five days in the event that the licensee incorporates a professional company or has shares in it, starting from the day following the date of its incorporation or having shares in it.
4․ Keeping copies of contracts and agreements signed with customers and any documents relating to them for a period of not less than five years. The authority may request any information or data that enables it to monitor the quality of the professional performance of the licensee.
5․ The licensee shall attend any training courses or programs specified by the authority.
6․ The licensee shall maintain the privacy and confidentiality of customer information and data, and shall not disclose any information relating to them. This continues after the end of the contractual relationship.
7․ If the licensee temporarily or permanently ceases or suspends practising the profession for any reason, he shall inform the authority of this within 30 days from the date of his cessation or suspension. The authority shall suspend the license until he submits an application to resume practising the profession, provided that the suspension period does not exceed 365 days or the expiry of the license—whichever is earlier—otherwise, the license is deemed cancelled.
Article 8
Liability of the Licensee
A licensee is liable for compensating others for damages arising from errors resulting from practising the profession.
Article 9
Cancellation of the License
The license must be cancelled in the following cases:
1․ At the request of the licensee.
2․ The expiry of the license period without applying for renewal.
3․ Ceasing to practice the profession for a period of one year.
4․ Death of the licensee.
5․ The issuance of a final judgment against the licensee by the competent court to impose a punishment restricting freedom as a result of his conviction in a crime against honour and trust, a final judgment in a customs smuggling or tax evasion crime, or a final decision to cancel the customs clearance license.
Article 10
Punishments
1․ Without prejudice to any punishment more severe stipulated in other laws, the licensee must be punished in the event of violation of the provisions of these controls with one of the following punishments:
(a) Warning.
(b) Suspending the license for a temporary period determined by the authority, provided that it does not exceed 60 days.
(c) Deleting the license.
2․ The authority may—at its discretion—summon the licensee to hear his statements before imposing the punishments mentioned in paragraph 1 of this article.
A person against whom a punishment decision is issued may file a grievance against it with the competent judicial entity.
Article 11
Reinstatement of the License
A licensee whose license is deleted may reapply for the license after three years from the issuance of the deletion decision. The requirements described in these controls must be followed when requesting the reinstatement of the license.
Article 12
Entry into Force
These controls must be issued by a decision of the board, and come into force from the date of their publication in the official gazette.
Published in Umm Al-Qura 5082 issued on 18 April 2025.
