Saudi Arabia: New Customs Services Fee Structure

Key Updates

The Zakat, Tax and Customs Authority (“ZATCA”) Board of Directors has issued a new decision regarding the Fee Rules on Customs Services, which includes updates on the fees applicable to services provided by ZATCA for import and export transactions.

In particular, the updates on customs services fees include:

• The elimination of all fees for exports, including customs declaration processing fees, x-ray inspection, laboratory sample processing and other applicable export fees.
• The introduction of a new structure to calculate the import fees, by charging 0.15% of the value of imported goods, including insurance and shipping,  with a minimum amount of SAR 15 and a maximum of SAR 500. A special cap of SAR 130 will be applicable to exempt shipments.
• The limitation of the fees for low value individual shipments via online stores (up to SAR 1,000) to SAR 15. 

The removal of export fees aims to support exporters and boost the competitiveness of Saudi exports, especially benefiting small and medium-sized enterprises. The new import fees system is designed to reduce costs, ensure predictability, and standardize fee calculation across all ports, aligning with ZATCA’s goals to improve logistics services and support Saudi Vision 2030.

The updates will be implemented on 6 October 2024.