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Saudi Arabia

Saudi Arabia import duty and VAT 15%: rates, examples and FASAH

Goods imported into Saudi Arabia pay customs duty on the CIF value, generally 5% under the GCC common tariff but higher on many tariff lines, and then 15% import VAT on the CIF value plus duty plus any excise. On a SAR 100,000 CIF shipment that means SAR 20,750 in duty and VAT on a 5% line, or SAR 32,250 on a 15% line. The HS code decides which one you pay, so check it in the ZATCA tariff before you ship.

8 min readUpdated: Golden Way · Dubai · Guangzhou

Key points

  • Duty is charged on CIF: invoice value plus freight and insurance to the Saudi port.
  • 5% is the GCC base rate, but Saudi Arabia charges more on many lines; amendments in November 2025 took some items up to 20%.
  • Import VAT is 15% of CIF plus duty plus excise, paid with the duty through FASAH.
  • Only the importer of record can deduct import VAT as input tax; a broker who pays it for you cannot.
  • GCC-origin goods with a GCC certificate of origin are duty-free, but VAT still applies.

How Saudi import duty is worked out

Saudi customs is run by ZATCA, the Zakat, Tax and Customs Authority, and every commercial import is declared on its FASAH platform. As a GCC member, Saudi Arabia applies the GCC Common Customs Law and the common external tariff, so the starting point for goods from China is 5% of the CIF value. CIF means the invoice value of the goods plus the freight and insurance to the first GCC port of entry. If freight and insurance are missing from the documents, customs may add standard amounts, and it can reject an invoice value it considers too low and use a valuation method from the WTO Valuation Agreement instead. Duty is collected once, at the first point of entry into the GCC.

5%GCC base duty on the CIF value
15%Saudi import VAT since 1 July 2020
20%top rate on some lines after the November 2025 tariff amendments
48 hoursbefore arrival: recommended time to file in FASAH
Rate bandTypical goodsWhat to know
0%Many basic foods, medicines and medical equipment, some agricultural inputsExemption depends on the exact HS line; GCC-origin goods with a GCC certificate of origin are also duty-free
5%Most manufactured goods from ChinaThe GCC common external tariff rate on CIF
5%–15%Selected meat, fish, dairy, eggs, fruit, flowers and live poultry (schedule effective 26 June 2026)For example salmon 8%, shell eggs 10%, trout and fresh strawberries 12%, roses and live turkeys 15%
Up to 20%A range of lines revised in the Integrated Customs Tariff from 27 November 2025Check the exact line; the amendments also added HS 98.04 for goods moving between customs zones
100%Tobacco and tobacco productsExcise tax of 100% is charged on top

Import VAT at 15%

Saudi Arabia raised VAT from 5% to 15% on 1 July 2020, and the same rate applies at import. ZATCA's VAT guideline on imports sets the base as the customs value, including freight and insurance to the place of import, plus customs duty, excise tax and other charges, but not VAT itself. Import VAT is paid together with the duty when the declaration is settled in FASAH.

  • VAT base = CIF value + customs duty + excise tax (if any).
  • VAT-registered importers can recover import VAT as input tax, but only the importer of record can deduct it, and they must hold the customs documents proving the import.
  • A customs broker or forwarder that pays VAT on your behalf cannot deduct it, which is why the declaration must be in the Saudi buyer's name.
  • ZATCA's guideline describes conditions under which approved VAT-registered importers may account for import VAT in their VAT return instead of paying at the border, such as monthly filing and a clean compliance record. Ask your tax advisor whether you qualify.
  • Excise goods add another layer: tobacco, energy drinks and e-cigarette products are taxed at 100%, and sweetened drinks moved to a four-tier sugar-content model on 1 January 2026.

Worked examples in Saudi riyals

ExampleCIF value (SAR)DutyVAT base (SAR)VAT 15% (SAR)Duty + VAT (SAR)
Line at 5% (most consumer goods)100,0005% = 5,000105,00015,75020,750
Same goods on a 15% line100,00015% = 15,000115,00017,25032,250
Atlantic salmon, 8% line since 26 June 202660,0008% = 4,80064,8009,72014,520
Duty-exempt line600,0000600,00090,00090,000
CIF value–
Duty–
VAT–
Duty and VAT–

Most goods from China pay 5% GCC duty on CIF, once, at the first GCC entry. VAT is on CIF + duty. Estimate only.

Paying duty and VAT through FASAH

  1. Register the importerThe Saudi company registers on FASAH with its Commercial Registration number and the ID of the authorised person. A foreign seller cannot normally be the importer of record.
  2. Authorise a brokerThe importer authorises a licensed customs broker on FASAH for a specific port, for one shipment or for multiple use.
  3. Classify and check the tariffFind the full HS code and read the duty rate and import conditions, such as SABER, SFDA or CST approvals, in the integrated tariff.
  4. Get the SABER shipment certificateFor products under SASO technical regulations, request the shipment certificate in SABER, linked to the product certificate, invoice and HS codes.
  5. File the declaration earlyThe broker files the declaration and documents at least 48 hours before the ship arrives where possible, which speeds up release.
  6. Pay duty and VATThe calculated duty and 15% VAT are paid through SADAD or the broker's FASAH account.
  7. Risk check and releaseFASAH's risk engine decides between release, document review, X-ray or physical inspection. After release, the line's charges are paid and the delivery order issued.
  8. Keep the recordsKeep declarations, payment receipts and certificates for audits and for recovering VAT as input tax.

Goods that pay less, more or nothing

  • Many basic foods, medicines and medical equipment, depending on the HS line.
  • Goods of GCC origin with a valid GCC certificate of origin.
  • Goods stored or re-exported from a bonded zone under duty suspension.
  • VAT can still apply even when duty is zero.

Checklist before you ship to Saudi Arabia

Duty and VAT readiness

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Check your Saudi duty maths

Goods have a CIF value of SAR 200,000 on a 5% line. How much import VAT is due?
Who can deduct Saudi import VAT as input tax?
Which value is customs duty calculated on?

Key terms

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Frequently asked questions

What is the import duty rate in Saudi Arabia?

Most goods pay 5% of the CIF value under the GCC common tariff, but Saudi Arabia charges higher rates on many lines, from 6% up to 20% on some items, and 100% on tobacco. Many basic foods and medicines are 0%. Check the exact HS code in the ZATCA tariff.

Is VAT on imports into Saudi Arabia 15%?

Yes. Import VAT has been 15% since 1 July 2020, charged on the CIF value plus customs duty plus any excise tax.

How do I calculate Saudi duty and VAT?

Multiply the CIF value by the duty rate, add the duty (and any excise) to the CIF value, then take 15% of that total as VAT. On SAR 100,000 CIF at 5% that is SAR 5,000 duty and SAR 15,750 VAT.

Is there a de minimis value for Saudi imports?

We have not confirmed a current low-value exemption threshold for commercial shipments in 2026, so assume duty and VAT apply and ask our team to check your case.

Can I recover the 15% import VAT?

A VAT-registered Saudi importer can deduct it as input tax if it is the importer of record and holds the customs documents. A broker or forwarder who pays it for the importer cannot deduct it.

Do goods made in the GCC pay Saudi customs duty?

No. Goods of GCC origin with a valid GCC certificate of origin are duty-free, but Saudi VAT and excise still apply. Chinese goods only repacked or stored in a GCC free zone stay Chinese origin.

Where do I pay Saudi customs duty?

Through FASAH. The licensed broker files the declaration and the duty and VAT are paid through SADAD or the broker's FASAH account before release.

Was this article useful?

Sources

  1. ZATCA – Customs customer journey (FASAH registration, broker authorisation, declarations)
  2. ZATCA – Guideline on Imports and Exports under VAT Provisions
  3. EY – Saudi Arabia revises customs duty rates on selected agricultural and food tariff items (Jul 2026)
  4. VATupdate – Saudi Arabia revises customs tariffs, increases duties and updates HS codes (Nov 2025 amendments)
  5. Saudi Gazette – Duties revised on certain products per amended GCC Customs Tariff Schedule (May 2025)
  6. US International Trade Administration – Saudi Arabia import requirements and documentation
  7. Gulf News – Saudi Arabia four-tier excise on sweetened drinks from 1 January 2026
  8. Deloitte – GCC supply chain facilitation measures in KSA, UAE and Oman (Apr 2026)

General information checked on the date shown. Rules and rates change: our team confirms the details for your shipment.

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