Saudi Arabia Import & Export Toolkit

The Kingdom is the largest Gulf economy and the world's largest crude exporter. This hub covers LC cost in SAR and USD, GCC Common External Tariff with KSA protective uplifts, 15% VAT, mandatory SABER/SASO certification and Incoterms best practice.

Currency

SAR (Saudi Riyal) - pegged to USD at 3.75

VAT

15% standard (from July 2020)

0% on exports outside GCC. Reverse charge on imported services. VAT is paid at customs on (CIF + duty).

Duty regime

GCC Common External Tariff: 5% standard, 20% protective uplift on many finished goods to encourage local manufacturing (Vision 2030), 100% on tobacco, 50% on soft drinks with sugar. Preferential rates under GAFTA (Arab League) and the GCC-Singapore FTA.

Regulatory deep-dive

Saudi Arabia import & export regulations →

Saudi import/export rules: ZATCA customs, SASO SABER/SALEEM conformity, SFDA food & pharma, GCC CET, Regional HQ programme.

Authorities · Licensing · Sanctions

Also see compare Saudi Arabia vs other markets →

Free calculators for Saudi Arabia trade

LC Cost Calculator →

All-in bank charges on a Letter of Credit.

Usance LC Interest →

Deferred payment cost with correct ACT/360 or ACT/365 basis.

Import Duty & Tax →

Duty, VAT/GST and landed cost per HS code.

Landed Cost by HS & Country →

Interactive duty + VAT/GST + Incoterm split for this destination.

CIF ↔ FOB Converter →

Convert between CIF, FOB and landed cost.

HS Code Lookup →

Search harmonised classification codes.

CBM & Container →

Volume, weight and container utilisation.

Incoterms 2020 Visualiser →

Cost, risk and document split across all 11 rules.

Multi-Currency Invoice →

FX spread and cross-currency invoice value.

Major ports & gateways

· Jeddah Islamic Port - largest Red Sea port
· King Abdulaziz Port (Dammam)
· Jubail Commercial Port
· Ras Al-Khair (industrial)
· King Abdullah Port (KAEC - private)
· Yanbu

Key trading partners· 7 linked toolkits

Top exports

· Crude petroleum (world #1)
· Refined petroleum
· Petrochemicals (ethylene, polyethylene)
· Fertilisers (urea, ammonia)
· Plastics
· Aluminium

Top imports

· Cars
· Machinery
· Broadcasting equipment
· Pharmaceuticals
· Iron & steel
· Food (wheat, rice, dairy)
· Aircraft & parts

Trade finance in Saudi Arabia

· SAR and USD LCs both use ACT/360. Given the SAR-USD peg (3.75), most international trade is invoiced in USD to avoid dual-conversion friction.
· Saudi banks (SNB, Al Rajhi, Riyad Bank) issue LCs at 0.10-0.25% per quarter. Confirmation on Saudi bank risk by G7 banks is inexpensive (0.10-0.30%).
· Islamic finance dominates - Murabaha, Wakala and Ijarah trade finance structures run alongside conventional LCs under AAOIFI and UCP 600.
· The Saudi Central Bank (SAMA) requires SADAD and Etimad integration for government-linked payments. Trade transactions still route through SWIFT.

Customs & duty in Saudi Arabia

· KSA uses the 8-digit GCC HS extension, aligned to WCO HS at 6 digits.
· FASAH is the national single-window platform - all import/export declarations file through it.
· SABER platform: mandatory Product Certificate of Conformity (PCoC) and Shipment Certificate of Conformity (SCoC) for regulated goods. Without SABER, goods will not clear customs.
· Customs value = CIF. Duty applied first, then 15% VAT on (CIF + duty).
· Import restrictions apply to alcohol (banned), pork products (banned), and many pharmaceuticals (SFDA registration required).

Incoterms 2020 practice in Saudi Arabia

· CIF Jeddah / CIF Dammam are the dominant terms for containerised imports. FOB and CFR for crude and product tankers.
· DDP into KSA requires the seller to have a Saudi entity (or IOR service) with a VAT registration. Most sellers stop at CIF or DAP.
· SASO conformity must be secured pre-shipment - a DDP seller shoulders the burden if SASO is missed.

HS commodity guides for Saudi Arabia

Classification, duty and worked landed-cost examples for the commodity families most active on Saudi Arabia's trade lanes.

HS 84Industrial

HS Code for Industrial Machinery (Chapter 84) →

HS 30Regulated

HS Code for Pharmaceuticals (Chapter 30) →

HS 72Metals

HS Code for Iron & Steel (Chapter 72) →

HS 39Chemicals

HS Code for Plastics & Polymers (Chapter 39) →

HS 1006Agricultural

HS Code for Rice (HS 1006) →

HS 2709Energy

HS Code for Crude Oil (HS 2709) →

HS 2710Energy

HS Code for Petroleum Products (HS 2710) →

HS 29 & 39Chemicals

HS Code for Petrochemicals (Chapter 29 & 39) →

Saudi Arabia appears in the trade lanes for the commodities below. Each hub covers grades, specs, benchmark pricing and HS code references.

Petroleum Coke (Petcoke) →

HS 2503 · Aramco / Ma'aden; Jubail loadings

Saudi Arabia's key trading partners

India toolkit →

IGST on imports · 5% / 12% / 18% / 28%

United Arab Emirates toolkit →

VAT · 5% standard

China toolkit →

Import VAT · 13% standard, 9% reduced, 6% services

United States toolkit →

No federal VAT / GST · 0% federal

Germany toolkit →

VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced

Japan toolkit →

Consumption Tax (JCT) · 10% standard / 8% reduced (food, newspapers)

Frequently asked questions

How is import duty calculated in Saudi Arabia?

CIF value → 5% GCC CET (or 20% protective rate on certain goods) → 15% VAT on (CIF + duty). Selective tax adds on for tobacco/energy drinks.

What is SABER and do I need it?

SABER is the Saudi conformity assessment platform. Every regulated product (electronics, toys, cosmetics, building materials, textiles, etc.) needs a Product CoC + Shipment CoC before customs clearance. Non-regulated products are exempt.

Which day-count convention applies to SAR LCs?

ACT/360 - identical to USD, reflecting the SAR-USD peg. Our Usance LC Interest Calculator applies ACT/360 automatically for SAR.

Are there restricted goods for import to KSA?

Yes. Alcohol, pork, gambling equipment and certain religious/political material are prohibited. Pharmaceuticals need SFDA registration; cosmetics need SFDA notification; food needs SFDA import approval.