GUIDE — RE-EXPORT
Re-Export from Saudi Arabia — Procedures and Reliefs
Sending goods back out: re-export from a bonded zone, re-export of goods that were cleared, returned goods relief for Saudi exports coming home, and the export side of the customs process — where the fees were abolished in 2024.
Export customs fees
Waived since 6 October 2024
Declaration
Export declaration through Fasah
From a bonded zone
Under continuing duty and tax suspension
Returned goods relief
Common Customs Law, Article 105
Returned goods rules
ZATCA Board Resolution 10-3-24
Key condition
Prior approval before goods leave
Four different things called re-export
- Re-export from a bonded zone
- Goods stored under suspension of duty, VAT and excise leave the Kingdom without those charges ever crystallising. This is the cash-flow-efficient route and the reason bonded zones exist.
- Re-export of goods under temporary admission
- The goods leave before the deadline on the carnet or the guarantee, and the guarantee is discharged against a validated re-export.
- Re-export of cleared goods
- Goods on which duty and tax were paid are sent out again. Whether anything is recoverable depends on the regime the goods were under, and it is not automatic.
- Returned goods
- Goods that were exported from the Kingdom and are coming back — the mirror image, and governed by its own relief.
Which of these you are in is decided at import, not at export. Goods that were cleared for home consumption because it was quicker cannot be retrospectively treated as having been in a bonded zone.
SOURCES · ZATCA; GCC Common Customs Law.
The export declaration
An export declaration is filed through Fasah in the same way as an import declaration, by the exporter or the authorised customs broker, reusing the manifest data already in the platform.
The cost side changed materially in 2024. Under ZATCA’s Fee Rules on Customs Services, effective 6 October 2024, all customs fees on exports were waived — including declaration processing, lead seals, land port loading services, X-ray inspection, customs data exchange and sample analysis at specialised laboratories.
Waived customs fees are not the same as free. Port, terminal, handling and documentation charges are commercial and continue to apply.
SOURCES · ZATCA, Fee Rules on Customs Services (effective 6 October 2024); Fasah.
Re-export out of a bonded zone
Bonded zones exist to make exactly this transaction efficient: goods are stored and handled under suspension of customs duties, VAT and excise tax until they either enter the local market or are re-exported. Re-export ends the suspension without the charges ever becoming payable.
ZATCA has framed the zones explicitly around regional distribution — promoting commercial activity through bonded zones and facilitating the re-export of goods to neighbouring countries, and giving importers and exporters flexibility to clear, store and re-export to regional and global destinations.
Goods may also be bought and sold between customers inside a bonded zone, which is what makes the zones usable as a regional trading position rather than only as a warehouse.
SOURCES · ZATCA, Bonded Zones Rules (Administrative Resolution No. 28918, 9 December 2023, effective 8 March 2024); ZATCA terms and conditions for establishing and operating bonded zones.
Returned goods relief
Goods exported from Saudi Arabia and then re-imported can qualify for exemption from customs duties under Article 105 of the Common Customs Law. ZATCA issued updated rules for returned goods under Board Resolution No. 10-3-24 dated 11/11/1445H, which also addressed the case of goods exported for completion of manufacturing or repair abroad.
Conditions that catch people out
- ZATCA’s approval must be obtained before the goods leave the customs office — that is, on the way out, not on the way back.
- The export declaration must be presented, with its full attachments, on re-import.
- The goods must carry a clear, non-removable, indelible indication of origin.
The relief is designed at export. A repair, a warranty return or an exhibition piece that leaves without the approval is an ordinary import when it comes home, at full duty and VAT.
SOURCES · ZATCA, Rules of Returned Goods Customs Duties Exemptions, issued under Board Resolution No. 10-3-24 dated 11/11/1445H; GCC Common Customs Law, Article 105.
The VAT angle
Exports are the point of the zero rate. VAT is suspended on goods placed under a customs duty suspension arrangement, and the 2025 amendments to the VAT Implementing Regulations added provisions on customs duty suspension and special economic zone transactions providing for zero-rating in defined circumstances, including re-exported goods and services added to them.
Where import VAT was actually paid and the goods are subsequently exported, the mechanism is ordinary input tax recovery on the VAT return for a registered business rather than a refund at the border. Keep the customs declarations for both movements.
SOURCES · ZATCA Guideline on Imports and Exports under VAT Provisions; ZATCA Board Resolution No. 01-06-24 amending the VAT Implementing Regulations, published 18 April 2025.
Official sources
- ZATCA — rules of returned goods customs duties exemptions ↗
- The returned goods rules issued under Board Resolution No. 10-3-24, in ZATCA’s regulations library.
- ZATCA — bonded zones ↗
- What a bonded zone is, and the rules governing storage and re-export under suspension.
- Fasah ↗
- Where the export declaration is filed.
RiyadhCargo.com is an independent news monitoring service. It is not a customs broker, freight forwarder, carrier or law firm, and nothing on this page is customs, tax or legal advice for a particular shipment. Procedures and rates change; the authorities named on this page are the only binding source. Check the current position with ZATCA or a licensed Saudi customs broker before you ship.
Frequently asked questions
Are there customs fees on exports from Saudi Arabia?
No. Under ZATCA’s Fee Rules on Customs Services, effective 6 October 2024, all customs fees on exports were waived, including declaration processing, X-ray inspection, lead seals, land port loading, data exchange and laboratory sample analysis. Commercial port and handling charges still apply.
Can I re-export goods from a bonded zone without paying duty?
Yes — that is what a bonded zone is for. Goods are held under suspension of customs duties, VAT and excise until they either enter the local market or are re-exported; re-export ends the suspension without the charges becoming payable.
What is returned goods relief?
An exemption from customs duty for goods that were exported from the Kingdom and are re-imported, under Article 105 of the GCC Common Customs Law and ZATCA’s rules issued under Board Resolution No. 10-3-24. The conditions include obtaining ZATCA’s approval before the goods leave and presenting the export declaration with its attachments on re-import.
Do I need approval before exporting goods that will come back?
Yes, if you want the returned goods exemption. ZATCA’s approval must be obtained before the goods leave the customs office. Retrofitting the relief after the goods have come home is not the design.
Can I recover the duty I already paid if I re-export the goods?
Not automatically. Whether anything is recoverable depends on the regime the goods were placed under at import, which is why the decision to clear for home consumption or to store under suspension is a commercial one, taken before arrival.
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