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Ministerial Decision

Zakat, Tax and Customs Authority: Decision 1447-99-303 Amending the Rules and Conditions for Verifying Proof of Origin

1447-99-303

Arabic

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 the National Rules of Origin issued by Ministerial Decision 3852 dated 22 Dhu Al-Qa’dah 1442 [2 July 2021], and based on article 29 of it, which stipulates that “the rules and conditions for verifying proof of origin must be issued by a decision by the Governor of the Zakat, Tax, and Customs Authority”,

and after perusal of Administrative Decision 24841 dated 23 Dhu Al-Hijja 1442 [2 August 2021] Approving the Rules and Conditions for Verifying Proof of Origin,

hereby decides the following

First

The rules and conditions for verifying proof of origin are hereby amended by adding paragraph 13, which stipulates:

It is permitted to submit the certificate of origin, the Saudization certificate, and the supporting invoices instead of any of the requirements set out in these rules and conditions, and that is by agreement between the competent authorities, provided that the competent entity in the country of origin retains all the supporting documents outlined above in accordance with the legal periods set out in the national rules of origin.

Second

This decision must be communicated to those required to implement it, and comes into force on the date of its publication on the official gazette.

May Allah provide success.

Governor Suhail bin Mohammed Abanmi

Issued on: 12 Rabi Al-Awwal 1447
Corresponding to: 4 September 2025

Published in Umm Al-Qura 5108 issued on 19 September 2025.