Decree

Arabic

Issued by Zakat, Tax and Customs Authority Board of Directors Decision 03-03-24 dated 18 Shawwal 1445 corresponding to 27 April 2024.

The Unified Customs Law for the States of the Gulf Cooperation Council issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003], by virtue of which customs procedures and laws were unified in the states of the council in accordance with the provisions of international agreements relating to customs work. The law addresses a number of customs procedures, including determining the amounts received by the organization in exchange for performing services provided for goods and the mechanism for collecting them in accordance with article 107 of the Unified Customs Law.

The board of directors of the authority also determines the financial charges for the services provided by the authority in its field of competence, based on article 5 of the System of the Zakat, Tax and Customs Authority issued by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021].

This document aims to determine the financial charges for customs services provided by the organization and the conditions for collecting them.

First
Preliminary Provisions

Article 1
Definitions

The following phrases and terms—wherever they appear in this document—have the meanings indicated 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 for the authority.

Unified customs law: The Unified Customs Law of the Cooperation Council for the Arab States of the Gulf promulgated by Royal Decree D/41 dated 3 Dhu Al-Qa ‘dah 1423 [27 December 2003].

Executive regulation: The executive regulation of the unified customs law issued by Ministerial Decision 2748 dated 25 Dhu Al-Qa’dah 1423 [28 January 2003].

Customs directorate: The scope determined by the Minister in every sea, air, or land port or in any other place where there is an administration center where all or some customs procedures are authorized to be completed.

Duty free market: A licensed building or place where goods are placed under a suspension of customs and tax duties for the purposes of display and sale.

Deposit areas: Areas where goods are deposited under the supervision of the authority in a status of suspension of customs duties and taxes in accordance with the provisions of the unified customs law and the rules issued pursuant to it.

Express transport warehouses: Areas and warehouses within the customs directorate for completing customs procedures for postal shipments and parcels arriving through facilities licensed to practice express transport activity.

Customs duties: The amounts collected on goods in accordance with the provisions of the unified customs law.

Value of goods for customs purposes: The value of goods imported into the Kingdom in accordance with the provisions and bases of customs valuation specified in the executive regulation.

Financial charge: The amounts collected by the authority in return for performing the services it provides within its field of competence.

Customs statement: A statement of goods, declaration, or authorization submitted by the owner of the goods or his representative, which includes a detailed identification of the distinguishing elements of the declared goods and their quantities in accordance with the provisions of the unified customs law.

Combined statement: A customs statement containing more than one bill of lading.

Bill of lading: A document or contract issued by the carrier (shipping line) or shipping agent to the owner of the shipped goods, acknowledging receipt of the goods for shipment, and specifying the goods being shipped, and the source and destination of the shipment, in accordance with the laws in force in the Kingdom.

Article 2
Scope of Application

Without prejudice to the unified customs law and related laws, all those involved in the import and export of goods through land, sea, or air customs ports or any of the customs duty suspension areas, and goods entering and exiting from the deposit areas and operators of duty free shops are subject to the provisions of this document.

Second
Customs Services Financial Charge

Article 3
Financial Charge for Processing the Customs Declaration

1․ A financial charge is imposed for the service of processing the customs declaration for imported goods, amounting to 0.15% of the value of the goods for customs purposes for each customs declaration, with a minimum of 15 (fifteen) Riyals and a maximum of 500 (five hundred) Riyals.

2․ If the goods are included in a consolidated statement, the financial charge specified in paragraph 1 of this article is applied separately to each bill of lading.

3․ The financial charge specified in this article is due on goods that have been finally cleared. It is not due in the following cases:

(a) Goods re-exported due to failure to complete the legal procedures for their clearance.

(b) Goods that are subject to a customs duty and tax suspension in accordance with the provisions of Administrative Decision 7121 dated 8 Safar 1445 [25 August 2023], and any amendments to it.

4․ Taking into account paragraph 1 of this article, the maximum financial charge for the customs declaration processing service is an amount of 130 (one hundred and thirty) Riyals for the customs declaration that includes only transactions for importing goods exempt from value-added tax.

Article 4
Financial Charge for Deposit Areas

A charge is imposed for the service of processing requests for the entry and exit of goods to and from the deposit areas, in accordance with the following:

1․ An amount of 60 (sixty) Riyals for each entry request.

2․ An amount of 30 (thirty) Riyals for each exit request.

Article 5
Duty Free Markets Charge

1․ An annual financial charge is imposed for the service of licensing the operation of duty free markets at a fixed amount of 120,000 (one hundred and twenty thousand) Riyals for each site licensed to operate.

2․ The governor shall determine—by a decision issued by him—the categories of duty free markets, their classification criteria, and the periods for which it is not permitted to impose the annual financial charge, in accordance with the aforementioned categories.

Third Final
Provisions

Article 6
Cancelled Customs Service Fees and Wages

All customs service fees and wages specified in annex 1 of this document for imported and exported goods are hereby cancelled.

Article 7
Publication and Enforcement

This document is issued and amended by a decision by the board and is effective after 30 (thirty) days from the date of its publication in the official gazette.

Annex 1
Cancelled Customs Service Fees and Wages

#	Customs Services
1	Customs data processing service—Other systems and papers
2	X-ray service
3	Lead stamp service
4	Porter services
5	Customs data information exchange service
6	Private laboratory sample analysis information exchange service
7	Wages for the presence of employees in duty-free markets, deposit areas and express transport buildings (warehouses)

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Published in Umm Al-Qura 5047 issued on 13 September 2024.

Arabic 

1. Providing the centre with a description of the organisational structure, including the necessary departments and functions, and submitting a list of the names of the inspectors working for the applicant entity as an accredited inspection entity, with an indication of their competences and all that proves their technical competence, the number of years of experience of the entity in the field of inspection of heavy equipment, and filling out the forms and documents required by the center.

2. Submitting all documents in Arabic or in one of the other languages when needed, and providing a translation in Arabic of those documents from an approved office. In the event of a conflict between the text of the Arabic language and the foreign text of the documents, the text in Arabic prevails.

3. Administrative, technical, and technological integration through electronic linking between the accredited entity and the electronic platforms of the heavy equipment center.

4. The accredited entity and its employees must refrain from disclosing, exploiting, or revealing any data, drawings, information, or records relating to the accreditation, whether written or verbal. This applies to all the secrets, transactions or affairs of the center that they have access to. It is not permitted to publish information about the accreditation and everything related to it through any media means or others, even after ceasing the duties entrusted to them, before obtaining prior written consent from the center.

5. The accredited entity shall notify the center in writing of any changes occur to the accredited entity related to the accreditation data, legal and regulatory status, or any other changes, within 15 days from the date of the change.

6. The accredited entity must possess the necessary tools and equipment to perform the inspection and control. It is also necessary to preserve, maintain, and calibrate these tools and equipment periodically in accordance with the relevant regulations and decisions in force.

7. The validity period of the accreditation must be for 3 (three) Gregorian years and renewed upon the request of the accredited entity. To renew the accreditation, the accredited body must apply to the center at least three months before the expiry of the accreditation and not exceeding six months, and it must meet the requirements of these controls and obtain acceptance from the Saudi Standards, Metrology, and Quality Organization.

8. The supervisory committee of the Heavy Equipment Regulatory Centre has the right to suspend the accreditation, provided that it is reasoned, and the reason or requirement identified is not addressed within 3 months of its identification.

9. The accreditation is canceled upon the expiry of the accreditation period, or upon request of the inspection and control entity, or what the supervisory committee of the Heavy Equipment Regulatory Center deems necessary, provided that canceling the accreditation is reasoned.

10. The financial center shall specify the financial consideration for the accreditation of inspection and control entities and the renewal of the accreditation is in accordance with the provisions of the Financial Costs Regulation. Every financial consideration resulting from the provision of a service is considered non-refundable.

11. These controls do not repeal any other provisions stipulated in the laws, decisions, and regulations in force in the Kingdom of Saudi Arabia.

12. The document comes into force after it is approved by the supervisory committee and published in the Official Gazette.

Published in Umm Al-Qura 5029 issued on 26 April 2024.