How to Export to Saudi Arabia in 2026: 5% Duty, 15% VAT, SABER and FASAH

Duty and VAT: how the import cost is calculated

Saudi Arabia is a member of the Gulf Cooperation Council (GCC) customs union and applies its common external tariff. The US International Trade Administration (ITA, May 2026) describes it as at least 5% on most goods imported from outside the GCC, charged ad valorem on the CIF value. Rice, bulk animal feed, livestock, fresh red meat, coffee and tea enter duty-free, while food tariffs can reach 40% where local production exceeds self-sufficiency. Since 1 January 2025 the GCC states, including Saudi Arabia, have used a 12-digit tariff based on HS 2022, so check the rate for your exact 12-digit line in ZATCA's online tariff search.

Rates do change. According to EY, a schedule of amendments published in the official gazette Umm Al-Qura on 26 June 2026 set new duties of between 5% and 15% on 51 tariff lines that had carried the standard 5% rate: live animals, meat, poultry, eggs, dairy products, seafood, ornamental plants, fruit and some processed foods (HS chapters 01, 02, 03, 04, 06, 08, 16 and 20). If you sell food, recheck the rate before you quote.

VAT has been 15% since July 2020. ZATCA's guideline on VAT for imports and exports (second edition, May 2026) says import VAT is charged on the customs value plus customs duty, any excise tax and other charges, and is paid by the importer at clearance unless ZATCA has approved deferral to the VAT return. Example for a 5% product: CIF value SAR 100,000, duty SAR 5,000, VAT 15% of SAR 105,000 = SAR 15,750, so SAR 20,750 in total. The ITA notes that imports also pay a customs surcharge, port fees, cargo service fees and an import inspection tax, and goods such as tobacco, energy drinks and sweetened drinks pay excise tax as well.

Who imports and which documents are needed

The Saudi importer, a company with a commercial registration, holds the approvals and clears the goods: it makes the SABER or SFDA requests in its own account and, directly or through a customs broker, files the customs declaration in FASAH. ZATCA's import instructions list a commercial invoice, a bill of lading and a certificate of origin, which ZATCA says is unnecessary when the country of origin is clearly established, plus an IECEE certificate and product registrations with the relevant authorities where the goods need them. The documents and declaration go into FASAH at least 48 hours before the shipment arrives at the port of entry, and because SABER and FASAH are integrated, the shipment certificate has to exist in SABER before the declaration is filed.

Exporter guides updated in 2026 by the ITA (May 2026) and Switzerland Global Enterprise (S-GE, March 2026) say that a chamber of commerce in the exporting country must certify the commercial invoice and certificate of origin, and S-GE adds that no consular (embassy) legalisation is needed. ZATCA's own instructions do not describe any certification, so confirm with the importer's broker what will be accepted. S-GE lists what the commercial invoice should show:

• HS code and country of origin of the goods.
• Transport details, such as the vessel name or flight number and the date of departure.
• Number and type of packages, and a precise description with net and gross weights.
• Freight and insurance shown separately on CIF sales.
• The exporter's signature; importers often also ask for a declaration naming the manufacturer.

Product rules and labels

Consumer and industrial goods go through SABER (saber.sa), the platform of the Saudi Standards, Metrology and Quality Organization (SASO). A product covered by a SASO technical regulation needs a Product Certificate of Conformity (PCoC) from a SASO-approved conformity assessment body; a product that no regulation covers needs the importer's self-declaration instead. Every consignment then needs a Shipment Certificate (SCoC), valid for 90 days. SABER charges SAR 500 for a product certificate and SAR 350 for a shipment certificate, before VAT. Certain electrical and electronic products, such as mobile phones, power banks, lighting fixtures, kitchen appliances and laptops, also need a SASO IECEE Recognition Certificate.

Food, drugs, medical devices, cosmetics, animal feed and tobacco products are regulated by the Saudi Food and Drug Authority (SFDA) instead; its classification guidance tells you whether a product falls under it. Food importers register the establishment and the products on SFDA's Ghad platform and submit a health certificate with the other documents through FASAH, and food labels must be in Arabic. Cosmetic products must be listed in Ghad, and since July 2024 each beauty-sector consignment has needed a certificate of conformity issued through FASEH by an SFDA-approved body before shipment.

Label rules are set in each technical regulation, usually in Arabic or in Arabic and English. From 1 October 2026 SABER requires the supplier's name (the importer or local manufacturer) and its commercial registration number on the product for 10 technical regulations, and S-GE notes that goods must carry an origin marking that cannot be removed. For detail, see Triplicate's notes on the SABER certificate and on exporting cosmetics to Saudi Arabia.

Saudi Arabia, the UAE and the rest of the GCC

The GCC states share the common external tariff, but each runs its own customs, conformity and VAT system. The UAE, for example, charges 5% VAT against Saudi Arabia's 15%, and a SABER certificate or SFDA listing does not cover the UAE, where cosmetics need a MoIAT certificate and, in Dubai, Montaji registration. If you sell to both markets, plan the approvals separately for each country; Triplicate's UAE guide and its combined Saudi Arabia and UAE note set out the differences.