Is VAT or GST charged on imports into Saudi Arabia?

VAT 15% (raised from 5% in July 2020 under fiscal-consolidation programme). Applied to imports plus GCC Common External Tariff (typically 5% MFN; higher on protected sectors). SASO/SABER conformity certification mandatory on most consumer goods.

Who is the customs authority in Saudi Arabia?

Zakat, Tax and Customs Authority (ZATCA) — https://www.zatca.gov.sa.

What categories of goods are restricted from importing into Saudi Arabia?

Restricted categories include: Medicines and pharmaceuticals (SFDA approval required); Food and beverages (SFDA registration required; halal certification often needed); Firearms and weapons (Ministry of Interior permit required); Chemicals and hazardous materials; Certain media, publications, and electronic content; Gambling equipment; Products from Israel (trade restrictions apply).

What is prohibited from importing into Saudi Arabia?

Prohibited categories include: Alcohol and products containing alcohol; Pork products and non-halal foods; Drugs and narcotics; Obscene and pornographic materials; Material deemed contrary to Islamic principles; Gambling equipment; Counterfeit goods; Products from endangered species.

IMPORT DESTINATION

Importing Into 🇸🇦 Saudi Arabia

Q: What is Saudi Arabia's de minimis import threshold?

USD 267. Goods shipped to Saudi Arabia valued at or below SAR 1,000 may be exempt from customs duty. VAT (15%) applies to all imports regardless of value for registered businesses. For individuals receiving low-value packages, customs may apply a simplified tariff. E-commerce imports are growing and ZATCA monitors compliance.

CUSTOMS AUTHORITYZakat, Tax and Customs Authority (ZATCA)

STANDARD VAT15%

DE MINIMIS (USD)US$267

De Minimis Threshold

THRESHOLD (USD)

US$267

LOCAL CURRENCY

SAR 1,000

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Goods shipped to Saudi Arabia valued at or below SAR 1,000 may be exempt from customs duty. VAT (15%) applies to all imports regardless of value for registered businesses. For individuals receiving low-value packages, customs may apply a simplified tariff. E-commerce imports are growing and ZATCA monitors compliance.

As of: 2020-01-01

VAT / GST on Imports

15%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Customs Import Declaration (via ZATCA/Bayan system)
02	Commercial Invoice
03	Packing List
04	Airway Bill or Bill of Lading
05	Certificate of Origin
06	SFDA Notification or Approval (for food, drugs, cosmetics)
07	Halal Certificate (for food products from non-GCC countries)
08	Import Licence (for restricted goods)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Medicines and pharmaceuticals (SFDA approval required)
⚠Food and beverages (SFDA registration required; halal certification often needed)
⚠Firearms and weapons (Ministry of Interior permit required)
⚠Chemicals and hazardous materials
⚠Certain media, publications, and electronic content
⚠Gambling equipment
⚠Products from Israel (trade restrictions apply)

Special Notes

01Saudi Arabia is governed by Islamic law (Sharia) which heavily influences what can be imported.
02VAT was raised to 15% in July 2020 (from 5%) due to economic pressures from COVID-19.
03Saudi Arabia is a GCC member; GCC Unified Customs Law applies.
04Saudi Vision 2030 has been liberalizing some import rules (cinemas, entertainment now allowed).
05SFDA (Saudi Food and Drug Authority) oversees food, drug, and cosmetic imports.
06Saudi Arabia enforces strict halal requirements on food imports.
07E-invoicing (FATOORAH) is mandatory for VAT-registered businesses.