Introduction:

Based on the "Customs Law" Unified System issued by Royal Decree No. (M/41) dated 3/11/1423 AH, and in the interest of the Authority to provide distinguished customs services in the field of e-commerce through shipment and postal parcel transport companies in accordance with the latest international practices and in alignment with the Kingdom's Vision, and to facilitate customs procedures so that the Kingdom becomes a global logistics platform, the Authority has established regulations for the temporary admission of shipments and postal parcels. These regulations aim to achieve the following:

1- Allowing licensed entities to transport shipments and postal parcels to collect customs duties and indirect taxes from the customer or store before paying them to the Authority, which contributes to alleviating their financial burdens and supports their growth in the Kingdom.

2- Positively impacting clearance rates by allowing the clearance of shipments and the collection of due amounts after clearance.

3- Improving the service provided to customers and facilitating and increasing the speed of the delivery process for parcels and postal shipments.

4- Aligning with international practices and contributing to improving the Kingdom's position in cross-border trade indicators.

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

• The Authority: Zakat, Tax, and Customs Authority.

• The Governor: The Governor of the Authority.

• The Unified Customs System: The Unified Customs System (Law) for the GCC countries, issued by Royal Decree No. (M/41) dated 3/11/1423 AH.

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

• The Regulations: Regulations for the temporary admission of shipments and postal parcels.

• Customs Duties: The amounts imposed on goods under the provisions of the Unified Customs System, and according to the applicable customs tariff at the date of customs declaration registration.

• The Establishment: The natural or legal person licensed to engage in the transport of shipments and postal parcels.

• The Customs Declaration: The declaration of goods or admission submitted by the owner or their representative, which includes the identification of the distinguishing elements of the declared goods and their quantity in detail according to the provisions of the Unified Customs System.

• Customs Clearance: The documentation of customs data for incoming, outgoing, and transit goods in accordance with the customs procedures stipulated in the Unified Customs System.

• The Service: Allowing the establishment to temporarily import postal parcels without the payment of customs duties and other taxes.

• Shipments and Postal Parcels: A bundle, box, bag, or container, or any other material that contains goods, which is sent by an establishment licensed to engage in the transport of shipments and postal parcels issued by the competent authority.

Without prejudice to the applicable laws and regulations related thereto, establishments that hold a license from the competent authority to engage in the activity of transporting shipments and postal parcels received through all customs ports are subject to the provisions of the controls.

1- It is permissible to temporarily import shipments and postal parcels into the Kingdom through the establishment in a suspended status for customs duties for each customs declaration, and the value-added tax is suspended in accordance with the provisions of the Unified Agreement for Value Added Tax for the GCC countries.

2- The tax on selective goods is suspended in accordance with the regulatory provisions contained in the Selective Tax Law issued by Royal Decree No. (M/86) dated 27/8/1438 AH, and its executive regulations issued by the decision of the Board of Directors of the Authority No. (9-1-17) dated 13/9/1438 AH, along with any amendments made to them.

The importation of shipments and postal parcels received through the establishment is permitted under the temporary admission status for each customs declaration for a period not exceeding thirty (30) days from the date of their temporary clearance, and it may be renewed for a similar period with the approval of the authority.

The establishment wishing to benefit from the service must submit the claim through the official website of the authority, and the claim must include the following:

1- The establishment must be registered in the Value Added Tax system.

2- Submission of the approved commercial register with the customs clearance license linked to the tax number.

3- The establishment must be based in the Kingdom of Saudi Arabia.

4- Submission of a license to conduct the activity of transporting shipments and postal parcels issued by the competent authority.

5- Obtaining a customs clearance license that includes the activity of express transport.

6- Commitment to submit declarations and pay the due zakat, tax, and customs dues to the authority.

7- There must be no pending customs data on the company.

8- There must be no proven cases of tax evasion or customs smuggling, and no initiation of any liquidation procedures in accordance with the Bankruptcy Law.

9- Submission of a bank or documentary guarantee to the authority in accordance with the standards set by the authority, with a minimum guarantee value for each company that ensures coverage of the customs fees and indirect taxes.