Based on the role of the Authority and its strategy within the logistics sector and what is included in the Trade Facilitation Agreement issued by Royal Decree No. (M/56) dated 1437/9/9 AH, which confirmed in Article Seven the necessity of adopting procedures that allow the submission of data before the arrival of goods, and in line with the SAFE Framework of Standards to Secure and Facilitate Global Trade of the World Customs Organization (SAFE), and as stipulated by the Royal Order No. (71680) dated 1443/11/17 AH, regarding directing the Zakat, Tax, and Customs Authority to expand the application of the clearance initiative within two hours, and to expand the process of receiving clearance requests for shipments since their export from the country of origin.

Based on the above, the Authority has worked on issuing these regulations that are based on the powers granted to the Director General "Governor" under the Unified Customs Law with the aim of clarifying all stages of the pre-submission of data for goods arriving through maritime customs ports, in preparation for completing the pre-clearance procedures for goods before or after their arrival at the customs area in a manner that contributes to enhancing the security of operations and risk management across borders, accelerating clearance rates, and simplifying procedures for the taxpayers and all stakeholders in the customs sector.

• The following words and terms - wherever they appear in these regulations - shall have the meanings indicated next to each, unless the context requires otherwise:

• Authority: Zakat, Tax, and Customs Authority.

• Governor: Governor of the Authority.

• Law: Uniform GCC Customs Law issued by Royal Decree No. (M/41) dated 3/11/1423 AH.

• Implementing Regulation:The Implementing Regulation of the Unified Customs Law issued by Ministerial Decision No. (2748) dated 25/11/1423 AH

• Regulations: Regulations for the prior submission of data for goods arriving from sea ports.

• ARegulations governing customs procedures: Regulations issued pursuant to the decision of the Governor of the Authority No. (28624) dated 23/5/1445 AH, and any amendments thereto.

• Customs Duties: Amounts imposed on goods pursuant to the provisions of the law, according to the customs tariff in effect on the date of registration of the customs declaration.

• Prior Submission: A stage of the customs clearance process for goods through which the shipment data and documents are electronically submitted to the Authority by the importer - or his authorized representative - and the shipping agent, before loading the shipments and goods onto the vessel at the port of departure or before their arrival at the Kingdom’s sea customs ports within a specified time period.

• Pre-clearance: A procedure that allows the importer or his authorized representative to complete the necessary customs procedures to release the goods before their arrival at the sea customs port; such as payment of customs duties, taxes, financial charges, and fulfillment of statutory import restrictions with the competent government agencies.

• Customs Declaration: The declaration or statement submitted by the owner of the goods or his representative, specifying the distinctive elements of the declared goods and their detailed quantities in accordance with the provisions of the law.

• Manifest: The document that contains a comprehensive description of the goods loaded on various means of transportdifferent.

• Bill of Lading: A document or contract issued by the carrier (shipping line) or the shipping agent to the owner of the shipped goods, acknowledging receipt thereof, and specifying the goods shipped, their origin, and destination.

• Importer: The natural or legal person who imports the goods.

• Shipping Agent: The natural or legal person licensed by the competent authority who represents the owner, lessee, or operator of the sea transport means to handle all or part of matters related to it or the goods loaded thereonwithin the Kingdom.

• Actual Time of Arrival (ATA): The date and time at which the vessel arrives to berth, whether at anchorage or at a quay, at a port, in accordance with the provisions of the International Convention on Facilitation of International Maritime Traffic of 1965 and its amendments, issued by Royal Decree No. (M/77) dated 19/7/1439 AH.

Without prejudice to the applicable systems, regulations, and decisions, these regulations apply to importers, their delegates, shipping agents, and all those related to providing data on goods arriving from the maritime customs ports in the Kingdom.

• 1- In accordance with the provisions of the Law and its executive regulations, the shipping agent must submit the cargo statement - manifest - and the data of the incoming goods on the platform approved by the Authority, at least (72) hours before the actual arrival time of the ship for distant ports and not less than (24) hours for nearby ports. If the sailing duration is less than (24) hours, the advance submission can be made at any time before the actual arrival time of the ship.

• 2- The shipping agent is obligated to provide the following data and information:

  • A- The name of the ship, its nationality, and its registered tonnage.

  • B- Types of goods, their total weight, and the weight of bulk goods if any. If they include prohibited or restricted goods, they must be mentioned by their true name.

  • C- The number of packages and pieces, description of their packaging, marks, and numbers.

  • D- The name of the shipper and the name of the consignee.

  • E- The ports from which the goods were shipped.

  • F- The date and time of shipping the goods from the country of origin.

• 3- In the case of splitting the bills of lading, the shipping agent must split them before the actual arrival time of the ship, according to the periods specified in paragraph (1) of this article.

• The importer or his delegate is obligated to the following:

  • 1- The pre-submission of the customs declaration via the approved platform of the authority no later than the actual arrival time of the ship, after notifying the importer or his delegate to submit the cargo manifest.

  • 2- Filling in all the required shipment data as follows:

    • A- Types of goods, their quantities, and weight.

    • B- Bill of lading number.

    • C- Value of the goods.

    • D- Name of the exporter.

  • 3- Attaching the documents specified in Article Three of the regulations governing customs procedures.

The importer or his delegate or the shipping agent may submit the required electronic documents and papers for customs clearance in accordance with what is stipulated in Article Two of the Implementing Regulation, and the attached electronic documents and data shall have the authenticity of the original in proof.

• The importer or his delegate may complete the pre-clearance procedures for the goods according to the following:

  • 1- Fulfillment of import restrictions before the goods arrive at the customs department.

  • 2- Payment of customs duties, taxes, and any other dues before or after the goods arrive at the customs department according to the procedures determined by the authority.