Saudi Arabia implements the Harmonized System (HS 2022/2027) for customs categorization, utilizing up to 12-digit integrated tariff codes administered by the Zakat, Tax and Customs Authority (ZATCA).
Customs duties are calculated primarily on a Cost, Insurance, and Freight (CIF) basis:
| Commodity Category | Statutory Tariff Range | Primary Examples & Regulatory Scope |
|---|---|---|
| Standard Commercial Goods | 5.00% CIF | General machinery, consumer goods, standard industrial supplies |
| Protected National Industries | 6.00% – 25.00% | Locally manufactured building materials, plastics, food staples |
| Exempt / Duty-Free | 0.00% | Basic food supplies (wheat, grains), essential medical supplies |
| Selective Excise Goods | 100% Customs + Excise | Tobacco products, energy drinks (100%), sugary beverages (50%) |
Customs Authority: Zakat, Tax and Customs Authority (ZATCA)
Conformity Portal: Saudi Standards, Metrology and Quality Organization (SABER)