SALast reviewed 2026-07-21

Saudi Arabia - Import & Export Regulatory Guide

Saudi Arabia operates under the GCC Common Customs Law with a 5% CET (higher on tobacco, energy drinks, sweetened beverages). ZATCA (2021 merger of GAC + GAZT) runs both customs and Zakat/VAT. Product conformity is enforced through SABER (SASO's platform - non-food) and SALEEM (food/health). RHQ Programme (2024) restricts government procurement to companies with a Saudi regional HQ.

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Regulatory authorities

ZATCA (Zakat, Tax & Customs Authority) ↗
Customs, VAT, Zakat, excise.
SASO ↗
Standards & conformity (SABER platform).
SFDA ↗
Food, drugs, medical devices, cosmetics.
Ministry of Investment (MISA)
Foreign investment licence.
SAMA
Central bank, forex, financial-sector AML.

Licensing regimes

Licence	Scope	Issuer
Commercial Registration (CR)	Mandatory for any commercial activity.	Ministry of Commerce
SABER Product Certificate of Conformity	All regulated non-food products - electronics, toys, cosmetics, textiles, building materials.	SASO-appointed CBs
SFDA import permit	Per-shipment for food, medical devices, cosmetics, drugs.	SFDA
Investment Licence	Foreign-owned entities.	MISA

Prohibited goods

· Pork & pork by-products.
· Alcohol (with narrow diplomatic/duty-free exceptions).
· Israeli-origin goods (KSA has not joined Abraham Accords).
· Pornographic material, gambling equipment.
· Publications & media contrary to Islamic values.

Restricted goods

· Halal certification for meat/poultry - SFDA-approved slaughter facility & certifying body.
· Regulated non-food products require SABER certificate before shipment.
· Cosmetics - SFDA notification via GHAD platform.
· Advertising, biotech, publishing sectors - foreign ownership caps under MISA rules.

Labelling requirements

· Arabic-language labelling mandatory for food, cosmetics, pharmaceuticals.
· Country of origin & halal statement where applicable.
· Production and expiry dates in dd/mm/yyyy on food.
· SFDA registration number on pharma/medical device packaging.

Sanctions overlay

· UN Security Council sanctions.
· Regional trade restrictions (Israel, Qatar 2017-2021 - now lifted).
· Kingdom-specific counter-terrorism financing lists.

Dispute resolution

General Courts / Commercial Court (Board of Grievances lineage). Saudi Center for Commercial Arbitration (SCCA) - ICC-compatible institutional arbitration. NY Convention acceded 1994. Enforcement of foreign arbitral awards has improved materially under Enforcement Law 2013 and SCCA's growth. Free-Zone / SEZ dispute forums newly available (King Abdullah Economic City etc.).

Key official sources

Frequently asked questions (6)

Is a SABER PCoC needed for every shipment?

Yes for regulated categories. You need a one-off Product Certificate of Conformity (annual) plus a per-shipment Shipment Certificate of Conformity issued via SABER before goods leave origin. Missing SCoC = held at Jeddah/Dammam.

How does the RHQ Programme affect exporters?

From 1 Jan 2024, foreign companies without a Saudi Regional HQ are barred from government contracts (SAR 1m+). Pure exporters selling to private buyers are unaffected, but B2G suppliers must establish RHQ (35+ FTEs, board meetings in KSA).

What is SABER and who uses it?

SABER is SASO's online platform for Product Conformity Certificates (PCC) and Shipment Certificates of Conformity (SCoC). Importers register the product against SASO technical regulations, upload test reports from a SASO-accredited body, obtain a PCC, then a per-shipment SCoC before customs release.

How does SFDA registration work for food and cosmetics?

Food, drugs, medical devices, cosmetics and pesticides are regulated by SFDA. Establishments register, then submit product dossiers via the SFDA e-services portal. Labelling must be in Arabic, list ingredients, expiry, and origin. Halal certification is mandatory for meat/poultry.

How is the 15% VAT applied on imports?

ZATCA levies 15% VAT on the CIF value plus customs duty plus excise (where applicable). Registered importers can recover input VAT through their return. Unregistered importers absorb the cost. Free-zone bonded warehouses defer VAT until release for home consumption.

What triggers Saudi anti-boycott (Israel-related) documentation issues?

Historic Arab League boycott clauses (negative certificates of origin, non-Israeli origin declarations) are largely inactive but occasionally requested in tender documents. US-domiciled exporters cannot comply with such requests - EAR Part 760 (anti-boycott) prohibits furnishing such certifications and requires reporting to BIS.