• For the purpose of applying the provisions of these rules, the phrases and terms mentioned below shall have the meanings explained opposite each of them, unless the context requires otherwise:

  • Authority:Zakat, Tax, and Customs Authority.

  • Governor:Governor of the Authority.

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

  • Rules: Rules for practicing the profession of customs clearance.

  • Customs Clearance:Documentation of customs data for imported, exported, and transited goods in accordance with the customs procedures stipulated in the "Law" of the Uniform Customs Law.

  • License:An approved document issued by the Authority authorizing the establishment to practice customs clearance activities after activation.

  • Establishment: Any commercial establishment licensed by the Authority to practice the profession of customs clearance.

  • Classification Specialist:An employee at the establishment specialized in classifying and categorizing goods according to the customs tariff, and is the only employee authorized to create customs data on the Authority’s systems.

  • Clearance Specialist:An employee at the establishment specialized in following up on customs data procedures that require Authority review, such as procedures related to sample withdrawal or inspection attendance.

  • Special Delegate: An employee at a public or private sector entity specialized in classifying and categorizing goods according to the customs tariff, and completing clearance procedures on behalf of the entity they work for.

  • Bank Guarantee: A document issued by a bank licensed by the Saudi Central Bank to guarantee the fulfillment of a financial amount, provided that the guarantee is unconditional.

  • Insurance Document: An insurance document issued by insurance companies licensed by the Saudi Central Bank covering customs duties amounts, according to conditions determined by the Authority.

  • Documentary Guarantee: A letter of commitment according to specific standards at the Authority.

  • Import and Export Activity:The activity that authorizes the establishment to complete customs procedures on behalf of its clients for goods imported to or exported from the Kingdom in accordance with the provisions of the Uniform Customs Law.

  • Transit Transport Activity:The activity that authorizes the establishment to transport goods through the territory of the Kingdom in accordance with the provisions of the Uniform Customs Law and relevant international agreements in force.

  • Express Transport Activity:The process of transporting parcels and postal shipments within the Kingdom or between it and other countries in accordance with the requirements and regulations issued by the competent authorities in the Kingdom.

  • Clients: Exporters, importers, and those equivalent to them.

  • Customs Circle: The scope defined by the Minister of Finance at each sea, air, or land port or any other place where an administrative center exists licensed to complete customs procedures or some of them.

  • Academy: The department specialized in training programs and certificates at the Authority.

  • Toxicology Test Certificate: A certificate issued by health authorities accredited by the Ministry of Health in the Kingdom of Saudi Arabia indicating that the applicant is free from the influence of toxic or narcotic substances.

  • Clearance of Records Certificate:A certificate issued by the competent security authority in the Kingdom proving that no final judgments have been issued against the person for reasons related to misuse of official position, or a final conviction for a crime related to customs smuggling or any other crime, unless the person has been rehabilitated or five years have passed since the judgment was issued.

• Without prejudice to the applicable laws and regulations, all establishments and entities in the public and private sectors engaged in any customs clearance profession activities shall be subject to the provisions of these rules.

• The license duration shall be three years and it shall be renewed for the same period. The establishment wishing to practice any of the customs clearance activities must submit an application to the Authority for issuing or renewing the license, in accordance with the conditions stated in this article.

• First: Conditions required for issuing a customs clearance license:

  • 1- Submit an application for issuing a customs clearance license through the approved channels of the Authority.

  • 2- A valid commercial registration with "customs clearance activities" added, except for commercial establishments holding the unified logistics license issued by the competent Government Agency.

  • 3- Adding one of the activities mentioned in Article Nine of these rules.

• Second: Conditions required for renewing a customs clearance license:

  • 1- Submit an application for renewing the customs clearance license through the approved channels of the Authority.

  • 2- A valid commercial registration with "customs clearance activities" added, except for clients holding the unified logistics license issued by the competent Government Agency.

• A- General Clearance License: Allows the establishment to practice customs clearance for one or more of the following activities:

  • 1- Import and export activity.

  • 2- Transit transport activity.

  • 3- Postal parcel transport activity.

• B- Special Clearance License: Allows public and private sector entities to perform customs clearance tasks for their own outgoing and incoming shipments only, provided that there is an authorization for an employee working for them in accordance with the requirements specified in these regulations.

• The establishment wishing to practice any of the customs clearance activities must provide one or more specialists for clearance and one or more specialists for classification. Employees in clearance establishments may combine the two positions after fulfilling the specific conditions for each position as follows:

  • First: Clearance Specialist:

    • The following conditions must be met by those practicing the tasks of this position:

      1. Must be a Saudi national or a citizen of the Gulf Cooperation Council countries, provided that he is resident

      in the Kingdom of Saudi Arabia.

      2. Must not be less than eighteen (18) years old.

      3. Must have at least a high school diploma or its equivalent.

      4. Must be affiliated with the establishment according to the records of the General Organization for Social Insurance.

      5. Must not own another establishment with a valid clearance license, and must practice the profession only on behalf of the establishment

      he works for.

      6. Submission of a drug test certificate.

      7. Submission of a certificate of no criminal record.

  • Second: Classification Specialist:

    • The following conditions must be met by those practicing the tasks of this position:

      1. Must be a Saudi national or a citizen of the Gulf Cooperation Council countries, provided that he is resident

      in the Kingdom of Saudi Arabia.

      2. Must not be less than eighteen (18) years old.

      3. Must have at least a high school diploma or its equivalent.

      4. Must be the owner of the establishment or an employee affiliated with it according to the records of the General Organization for Social Insurance.

      5. Must not own another establishment with a valid license, and must practice the profession only on behalf of the establishment

      he works for.

      6. Submission of a drug test certificate.

      7. Submission of a certificate of no criminal record.

      8. Passing the professional tests and related evaluation requirements organized by the academy or any other entity accredited by the authority. Those who have practiced clearance and customs procedures for five years may be exempted.

• Public and private sector entities have the right to complete customs procedures for their imports or exports by authorizing one of their employees in accordance with the following conditions:

  • 1- The employee must be at least eighteen (18) years old.

    2- The employee must not own an establishment holding a valid clearance license, and must not work as a private agent except on behalf of the entity authorized to complete the procedures on its behalf.

    3- The employee must be employed by the entity according to the records of the General Organization for Social Insurance, except for diplomatic entities.

    4- Authorization from the owner of the goods addressed to the Authority, specifying the data of its private agent.

    5- Submission of a toxicology test certificate, except for employees of government and diplomatic entities.

    6- Submission of a certificate of no criminal record, except for employees of diplomatic entities.

    7- Submission of a clearance certificate (in case the employee previously worked for another establishment).

    8- Passing the professional tests and related evaluation requirements organized by the academy or any other entity accredited by the Authority. Those who have practiced clearance and customs procedures for private or public entities for five years may be exempted.

The authority may conduct periodic tests for the classification specialist and the special delegate or hold qualifying courses and workshops in order to verify their competence and their familiarity with all that their tasks and duties require, and to develop their professional and scientific level, in accordance with what is approved by the academy.