The Zakat, Tax, and Customs Authority (ZATCA) has approved the Rules to Practice Customs Clearance Profession, replacing the Guide for Customs Clearance Profession issued on 20 Jumada al-Akhirah 1439 A (08 March 2018).
ZATCA has confirmed that the Rules to Practice Customs Clearance Profession includes the introduction of amendments that pertain to certain customs clearance services. Said services include: cancellation of issuing and renewing customs clearance license fees of SAR 3000, cancellation of adding an import/export branch fees of SAR 1000, and cancellation of adding a transit branch fees of SAR 1000.
The Authority has also stated that the amendments to the customs clearance services also include revoking the rule stipulating the issuance of the bank Letter of Guarantee (between SAR 100,000 and SAR 200,000) that was a requirement for the establishment of the import/export customs clearance business. The new amendments keep the bank Letter of Guarantee (at least SAR 50,000) for the establishment of transit business, including all the customs ports. The amendments also revoke the obligation for a head office at the nearest city to the customs port through which the customs clearance activity will be practiced; rather only one office at least is required to practice the customs clearance activity in the Kingdom. Furthermore, The amendments canceled the requirement to appoint an independent employee certified by the Customs Clearance Training at each customs port. One employee certified by the Customs Clearance Training appointed at the facility shall suffice.
The Rules to Practice Customs Clearance Profession aim to record and document the customs clearance procedures and requirements, throughout the goods lifecycles, irrespective of import, export or transit. The Rules will help classify the customs clearance activities, explain the requirements for practicing each activity and regulate the relationship between ZATCA, customs clearance facilities and customers, by setting out the liabilities of each of the establishment and ZATCA.
The Authority has stated that the new rules shall promote the quality and efficiency of the customs clearance sector –ZATCA's strategic partner in supporting the Authority's objectives towards facilitating trade in line with Vision 2030. The Authority is also seeking to develop customs clearance profession and raise compliance levels, by providing the best services that will improve the customs clearance sector's competitiveness, developing customs policies and regulations, supervising their implementation, and providing services that contribute to raising the level of customer satisfaction. The ultimate goal thereof shall stimulate investment in the customs clearance system.
