The Unified Customs Law for the GCC countries was issued by Royal Decree No. (M/41) dated 3/11/1423 AH, whereby the customs procedures and regulations in the member states were unified in accordance with the provisions of relevant international agreements related to customs work. The law addressed a number of customs procedures, including the determination of the amounts collected by the Authority in exchange for the services provided for goods and the mechanism for collecting them in accordance with Article (107) of the Unified Customs Law.

The Board of Directors of the Authority is also responsible for determining the financial fees for the services provided by the Authority within its jurisdiction, based on Article Five of the Organization of the Zakat, Tax, and Customs Authority issued by Council of Ministers Decision No. (570) dated 22/9/1442 AH.

This document aims to specify the financial fees for the customs services provided by the Authority and the conditions for their collection.

The following terms and expressions - wherever they appear in this document - shall have the meanings specified next to each, unless the context requires otherwise:

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

• The Council: Board of Directors of the Authority.

• The Governor: Governor of the Authority.

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

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

• Customs Area: The scope defined by the Minister at each sea, air, or land port, or in any other location where an administrative center is licensed to complete all or some customs procedures.

• Free Market: The building or location licensed to deposit goods in a suspended status for customs duties and taxes for the purposes of display and sale.

• Deposit Areas: The areas where goods are deposited under the supervision of the Authority in a suspended status for customs duties and taxes in accordance with the provisions of the Unified Customs System and the rules issued thereunder.

• Express Transport Warehouses: The areas and warehouses located within the customs area to complete customs procedures for shipments and postal parcels received through licensed entities engaged in express transport activities.

• Customs Duties: The amounts collected on goods in accordance with the provisions of the Unified Customs System.

• Customs Value of Goods: The value of goods entering the Kingdom according to the provisions and principles of customs valuation specified in the Implementing Regulation.

• Financial Consideration: The amounts collected by the Authority in exchange for the services it provides within its jurisdiction.

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

• Consolidated Declaration: The customs declaration that includes more than one bill of lading.

• Bill of Lading: A document or contract issued by the carrier "shipping line" or shipping agent to the owner of the shipped goods, acknowledging receipt of the goods for shipment, detailing the goods being shipped, and the source and destination of the shipment, in accordance with the regulations in force in the Kingdom.

Without prejudice to the Unified Customs System and related regulations, all parties involved in the process of importing and exporting goods through land, sea, or air customs ports, or any of the customs duty suspended areas, as well as goods entering and exiting from deposit areas and operators of duty-free shops, are subject to the provisions of this document.

1- A fee shall be imposed for the service of processing the customs declaration of incoming goods amounting to (0.15%) of the value of the goods for customs purposes for each customs declaration, with a minimum of (15) fifteen riyals and a maximum of (500) five hundred riyals.

2- In the case of goods arriving in a consolidated declaration, the financial fee specified in paragraph (1) of this article shall apply to each bill of lading separately.

3- The financial fee specified in this article is due on goods that have been finally cleared, and it is not due in the following cases:

• A- Goods re-exported due to failure to complete the regulatory procedures for their clearance.

• B- Goods that are in a suspended status for customs duties and taxes in accordance with the provisions of Administrative Decision No. (7121) dated 8/2/1445 AH, and any amendments thereto.

• C- Documents and papers of no value, such as postal cards, letters, judicial notifications, and others, with the governor determining the conditions and procedures related to this exception.

4- Subject to paragraph (1) of this article, the maximum fee for the service of processing the customs declaration shall be (130) one hundred and thirty riyals for the customs declaration that includes only import transactions of goods exempted from value-added tax.

A financial fee is imposed for the service of processing requests for the entry and exit of goods to and from deposit areas as follows:

• 1- An amount of (60) sixty riyals for each entry request.

• 2- An amount of (30) thirty riyals for each exit request.

1- An annual fee is imposed for the service of licensing the operation of duty-free shops in a fixed amount of (120,000) one hundred twenty thousand Riyals for each location licensed for operation.

2- The governor shall determine - by his decision - the categories of duty-free shops, the criteria for their classification, and the periods during which the annual fee may not be imposed, in accordance with the mentioned categories.

All customs service fees and charges specified in Annex (1) of this document for incoming and outgoing goods are hereby canceled.