On 6 September 2024, the Kingdom of Saudi Arabia (KSA) Zakat, Tax, and Customs Authority (ZATCA) announced a resolution passed by its Board of Directors (Resolution No. 03-03-24, dated 10/18/1445 AH, corresponding to 4/27/2024) which updates the fee rules on customs services provided by ZATCA. This decision is part of ZATCA’s broader strategy to enhance Saudi Arabia's logistics sector, aligned with the objectives of Saudi Vision 2030.

The following amendments will take effect from 6 October 2024:

1- Waiver of all customs fees on exports

All customs fees for exports will be waived, including fees for:

• Processing customs declarations
• X-ray inspections
• Land port loading
• Lead seals/stamps
• Customs data exchange
• Sample analysis at specialized laboratories

2- New mechanism to calculate customs services fees on imports 

The new fees on imports will be calculated as 0.15% of the value of the incoming goods, including insurance and shipping, with:

• A ceiling of SAR 500
• A threshold of SAR 15

A special cap of SAR 130 has been established for shipments exempt from customs duties and taxes. All other fees, such as X-ray, customs declaration, and lab fees, will be revoked.

Special note: E-commerce shipments will be subject to a SAR 15 fee on shipments valued at under SAR 1,000 purchased by individuals from online stores.

3- Amendments to other fees

• Fee for processing requests for the entry/exit of goods to and from the deposit areas:
  • SAR 60 for each entry request
  • SAR 30 for each exit request
• Fee for duty-free shop operation license service: 
  • Fixed amount of SAR 120,000 per annum for each site

For more details, visit ZATCA’s news page.

Deloitte’s view

The way forward: Key considerations for businesses

• Exporters: Will enjoy a reduction in the overall cost of export shipments.
• Importers: Should re-evaluate their supply chains to assess the impact of the new ad valorem customs service fees on their operations.

E-commerce Traders: Should compute the impact of the revised fee model with special considerations for the applicability of customs service fees on each bill of lading in case of consolidated customs declarations.