Important Updates to KSA Regulations Governing Customs Procedures and Rules in the Deposit Areas (Bonded Zones)

The Governor of Zakat, Tax and Customs Authority (ZATCA) in the powers granted to him by Governor's Decree No. (13-99-1448) dated (03/01/1448H) (18/06/2026 G) approved extensive amendments on Regulations Governing Customs Procedures and Rules of the Deposit Areas (Bonded Zones). The Governor's Decree was published in the Official Gazette (Umm Al-Qura), Issue No. 5167, and introduced a broad set of amendments to customs procedures, and rules of bonded zones in the Kingdom of Saudi Arabia (KSA), the amendments were split into two different categories:

1. Amendments to the Regulations Governing Customs Procedures (Administrative Resolution No. (28624) dated 23/5/1445 H); and,
2. Amendments to the Rules of the Deposit Areas (Bonded Zones) (Administrative Decision No. (28918) dated 25/5/1445 AH). 

Key Highlights of the Amendments to the Regulations Governing Customs Procedures:

• A new definition of deposit areas was added in Article 1. Further the definition of “Duty free” was amended to explicitly include the suspension of VAT.
• Article 3 regarding documents to be attached when importing goods, the Regulations Governing Customs Procedures were amended as follows:
• Para. (D/1): Certificates/documents from government agencies must reflect the goods' nature, with examples such as security clearances and health certificates. 
• Para. (2): "Logistic zones" added to suspended customs position areas; Governor may exempt any document in paragraph (1). 
• New Para. (6): Authority may accept postal forms CN22/CN23 as customs declarations for parcels, inspected per risk standards. 
• New Para. (7): Authority may request additional pre-clearance documents based on risk, including invoices, sales contracts, payment documents, letters of credit, and non-tampering certificates.
• New Para. (1) was added to Article 13 providing that a single consignment received under a single policy and owned by one owner may not be segmented, with an exception for goods imported or exported from areas with suspended customs duties. The previous two-tier licensing model has been restructured. 
• Article 25, 26 and 27 regarding transit shipment was amended to grant the Authority the power to request additional documents or documents replacing the customs declaration for transit transport, beyond the standard "transit" customs declaration. For sea and Airports the bill of lading is now the only document required while for land ports, the customs declaration from the export country is sufficient.
• Article 39 on Customs fees collections was amended as follows:
• Para. (D/1): Prohibition broadened to cover evasion of Zakat and taxes alongside customs duties, with the three-year look-back period clarified to run from the submission date. 
• New Para. (6): Eligible importers may defer customs declarations and duties on goods from suspended areas, subject to certain conditions, with excise goods expressly excluded.

Key Highlights of the Amendments to the Rules of the Deposit Areas (Bonded Zones):

• Article 1 was amended to add definitions of storage and handling, e-commerce, maintenance operations, basic assembly, blending and mixing, approved input/output model.
• Regarding license and operations of bonded zones, important developments are:
• Licensing & Terminology (Arts. 5, 6, 7, 9): Two license types introduced, financial compensation linked to customs services fees, bank guarantees made discretionary, property owner approval required, and "conditions and specifications" standardized as terminology with "the Authority" replacing departmental references. 
• Access & Movement of Goods (Arts. 10, 11, 13): Government employee access clarified to cover work within their specialization, a mandatory approved form introduced for goods entry/exit, and manifest-listed goods may now be deposited before the import declaration is created (subject to prior approval from the Authority). 
• Storage & Restricted Goods (Arts. 12, 15,16): A five-year maximum storage period established (extendable upon request), restricted goods rules overhauled to limit the enter and storage in the bonded zone to prior approval from respective regulatory authorities to specific categories (e.g., medical equipment), and changes permitted for approved activities when coordinated with competent authorities. 
• Operations, Consumption & Authority Powers (Arts. 17–21): Formal consumption procedures introduced, ship-to-ship transfers permitted for petroleum and bulk products, operator obligations expanded to include inventory reporting and cooperation, and Authority employee assignment made discretionary while inspection powers were broadened to cover inventory discrepancies.

(See full text in Arabic here, pages 11-16).

Deloitte’s view

Within the framework of enhancing regulatory clarity and unifying understanding among traders, the recent amendments issued by the KSA came with the aim of adding further clarity in relation to articles in the Regulations Governing Customs Procedures and rules of bonded zones, in addition to practical clarifications and procedural facilitations that support the smooth movement of goods while increasing efficiency and compliance.

Practical attention points for Businesses

• Documentation & Declarations: Importers must ensure all customs documents accurately reflect the nature of goods; the Authority may request full invoice chains, payment records, and non-tampering certificates before release. 
• Duty Deferral & Suspended Areas: Eligible economic operator program members, i.e., AEO traders, may defer customs import declarations and duty payments for goods from suspended areas, provided VAT is handled via tax return and the subsequent consolidated declaration is submitted within 30 days.
• Licensing & Deposit Area Set-up: Operators must choose between a standard deposit license or a tanks license based on intended activities. 
• Documentary requirements: Goods designated for bonded zones will no longer require a transit declaration. Instead, an authority document with the same function as the transit declaration will be issued. This document will also serve as the bill of entry. Therefore, rather than having both a transit declaration and a bill of entry, a single document will replace them, allowing the movement and entry of goods into the bonded zone.
• Operations & Compliance Obligations: Operators must maintain inventory records, submit periodic reports, cooperate during Authority inspections. These controls will allow operators to track which goods are subject to the payment of duties and which goods are not considering the activities performed.