Saudi export customs clearance: steps and documents

Who can export, and what registration is required?

Commercial exporting starts with registering as an exporter on the FASAH platform, run by the Zakat, Tax and Customs Authority (ZATCA). A commercial registration number for a business, or an ID number for an individual, is enough. ZATCA describes its "Register a new importer or exporter" service as free. It ends with account activation and a notification by text message and email.

• Commercial registration: Check its listed activities before shipping to make sure they match the type of goods you will export.
• Authorization: FASAH lets you authorize a customs broker at the required port, for export only or for both import and export, and set how many times the authorization can be used.
• Exporter details: In FASAH you can update your exporter identification number with customs by entering your commercial registration number or establishment number.
• VAT: VAT registration is a separate process from FASAH registration. If you are VAT-registered, the rules in the VAT section below apply to you.

What are the export steps, from preparing the goods to proof of exit?

Exporting follows a sequence of steps. At its center is an electronic export declaration (بيان صادر) on FASAH, and it ends with documents proving the goods have left the Kingdom. The Common Customs Law requires exporters to send goods intended for export to the competent customs office and declare them in detail (Article 42).

1. Prepare the goods and their documents: Determine the tariff line for the goods and check that they are not prohibited or restricted for export. As ZATCA points out, also review the destination country's regulations, since they may require documents or restrict the entry of certain goods.
2. Arrange shipping: The shipping company prepares the cargo manifest, and the exporter provides the invoice needed to create the export declaration.
3. File the export declaration on FASAH: The customs broker reuses the export manifest data previously submitted by the freight forwarder. The broker then enters the declaration, manifest and invoice details, a mandatory file, the items and the attached documents, and submits the declaration. The broker then receives a notification by text message and email.
4. Inspection, if the declaration is selected: Inspection takes place after the declaration is registered, based on risk management criteria (Article 52). The cost of moving the goods, opening packages and repacking them falls on the owner (Article 53). Inspection is carried out only in the presence of the owner or their representative (Article 54).
5. Delivery to the port and loading: The owner of the means of transport or their agent submits the cargo manifest to the customs office and obtains departure clearance (Article 41). Ask your freight forwarder about container receiving times at the terminal, as they vary by port.
6. Correct errors with an amendment letter: A declaration may not be amended after registration, but a correction can be requested before it is referred for inspection (Article 49). FASAH provides electronic amendment letters for export declarations.
7. Keep proof of export: Keep the customs-issued export documents, the bill of lading and the invoice. They are your evidence for applying the zero VAT rate.

What documents are required for export?

The exporter's main document is the commercial invoice. Other documents are added depending on the type of goods and the destination country. For more on the documents common to imports and exports, see Documents required for import and export.

Certificate of origin

A certificate of origin states that the exported products are of national origin. The Ministry of Industry and Mineral Resources issues it electronically via coo.mim.gov.sa, with no visit to the ministry. The service covers industrial facilities, companies, establishments and individuals such as farmers and craftspeople. It comes in four forms: one for GCC countries, one for Arab countries, a unified preferential form for countries that have free trade agreements with the Kingdom, and a general form in Arabic and English for countries that do not grant preferential treatment. If the buyer or the destination country requires additional attestation of the invoice or certificate, ask about it before shipping. Fees and processing times change, so check them on the service page.

Prohibited and restricted goods

ZATCA states that regulations prohibit the export of some goods and restrict the procedures for others, including certain petroleum derivatives, subsidized goods and natural resources, and that it fines those who smuggle them. ZATCA publishes the list of export-restricted goods, showing the authority responsible for each item and the reason for the restriction. FASAH lets you look up clearance letters for restricted goods, their status and the remaining balance for each item. Special certificates from the product's regulator may be required, for example for food and agricultural products, depending on the product and destination. Ask the relevant authority before preparing the shipment.

How are exports treated for VAT?

Exports of goods outside the GCC are subject to VAT at 0%, provided you hold evidence that the goods have left, while the standard rate is 15%. Article 32 of the Implementing Regulations requires the supplier to hold, within 90 days of the supply date, evidence that the goods were transported out of the GCC territory.

The evidence must include at least:

• Customs-issued export documents proving official export clearance.
• Commercial documents showing the customer's identity and the place of delivery, such as the invoice or contract.
• Transport documents showing that delivery or receipt took place outside the GCC territory, such as the bill of lading.

You may apply the zero rate at the time of supply if you expect to obtain the evidence in time. If you do not obtain the documents within the period, treat the supply as a domestic supply at 15%. ZATCA may reject insufficient documents, in which case the supply is treated as not an export until further evidence is provided.

ZATCA distinguishes between direct exports, where you arrange transport and handle the export declaration, and indirect exports, where the customer handles transport. In the second case, you apply the zero rate if you complete customs clearance and ownership then passes to the customer. You also apply it if ownership passes before clearance and the customer is a non-resident obliged to move the goods out of the Kingdom, with a contractual clause proving the export. A tax invoice must be issued for the export. Input tax related to zero-rated exports remains deductible, and records must be kept for at least 6 years. If your business moves its own goods abroad without a sale, this is not a supply and is not included in the return.

Exports to other GCC countries are zero-rated during the transitional period under the same conditions. Services provided to a non-resident customer have separate rules, so check with ZATCA about them.

Are there customs duties on exports?

On its Export Terms and Conditions page, ZATCA states that regulations prohibit the export of some goods, restrict their procedures or impose customs duties on them. The page does not specify rates or particular goods for these duties, so no general rule can be stated with certainty. The reference point is your goods' tariff line and the restricted goods list. See Customs classification and the tariff to identify the correct line.

What about temporary export and re-export?

Re-exporting goods that were previously imported is done with a re-export declaration on FASAH, which differs from the declaration for exporting national goods. The broker files the re-export declaration using the entitlement number and attaches the invoice and the original import declaration. It is subject to inspection and customs procedures. Re-exports of goods temporarily imported for repair or processing are subject to the same VAT evidence requirements.

The Implementing Regulations permit temporary export for categories including heavy machinery for projects, foreign goods for completion of manufacture, items sent to exhibitions, equipment sent for repair and commercial samples, after approval from the customs office. It is not permitted for goods prohibited from export, and its duration ranges from 180 days to one year depending on the category. These details come from the text of the regulations published on the ZATCA website, so confirm the latest update with your customs broker.

Who supports exporters besides customs?

ZATCA advises exporters to use the services of the Saudi Export Development Authority, a government body responsible for developing exports. Its website includes its services, an events calendar and export statistics.

The Saudi Export-Import Bank (Saudi EXIM) offers credit solutions including export financing, guarantees and export credit insurance, overseen by the National Development Fund. Because the terms of each product are set case by case, check both official websites to see what is available for your business.

What are common export mistakes and how can you avoid them?

The costliest export mistakes are shipping restricted goods without a permit, losing proof-of-exit documents and inaccurate invoice data.

Frequently asked questions