GUIDE — TEMPORARY ADMISSION
Temporary Import into Saudi Arabia — ATA Carnet and Temporary Admission
Bringing goods in without paying duty because they are going out again: the ATA carnet route accepted since June 2024, the bank-guarantee route, what each covers, the pre-approval ZATCA requires, and the penalty for missing the re-export date.
Carnet accepted since
1 June 2024
Guaranteeing association
Federation of Saudi Chambers
Convention
Istanbul Convention on Temporary Admission
Period
Up to six months
Pre-approval
Mandatory, free, via ZATCA
Late re-export penalty
SAR 1,000 per week, capped at 20%
Two routes, one principle
Temporary admission lets goods enter the Kingdom without duty and tax being paid, on the condition that they leave again. The principle is a guarantee: somebody stands behind the duty that would have been due, and the guarantee is released when the goods are re-exported.
- ATA carnet
- An international customs document, issued in the exporting country, that acts as the guarantee. Saudi Arabia has accepted carnets since 1 June 2024. The Federation of Saudi Chambers is the national guaranteeing association.
- Ordinary temporary admission
- The importer provides a guarantee directly to ZATCA. Applies where a carnet is not available or not appropriate for the goods.
The difference is who carries the administrative risk. Under ordinary temporary admission the importer has a six-month window to seek reimbursement of the guarantee after re-export, and missing it — without an extension request — makes the guarantee non-refundable. Under the carnet system the guaranteeing association secures the guarantee instead.
SOURCES · ZATCA; Federation of Saudi Chambers; EY tax alert on Saudi Arabia joining the ATA carnet guarantee system.
The ATA carnet route
ZATCA began accepting ATA carnets for temporary import at all land, sea and air customs points on 1 June 2024, in line with the Kingdom’s commitment to the Istanbul Convention on Temporary Admission. Saudi Arabia was the 90th country or territory to join the system.
What a Saudi carnet covers
- Goods for display or use at exhibitions, fairs and meetings.
- Commercial samples.
- Professional equipment.
- Sports equipment is excluded.
The procedure
- Obtain the carnet in the exporting countryfrom the chamber of commerce that acts as the issuing and guaranteeing body there. Every item is declared with a description, quantity and value.
- Get ZATCA pre-approvalmandatory and free of charge, lodged through ZATCA’s temporary admission e-service. This step is easy to miss and it is not optional.
- Present the carnet at the borderall Saudi customs offices are authorised to handle carnet procedures.
- Re-export before the final date on the importation counterfoiland get the re-exportation counterfoil validated by Saudi customs. That validated counterfoil is the proof the guarantee is discharged.
- Extend if you mustthe holder must contact Saudi customs before the carnet expires to request approval for a replacement carnet.
Declare the value honestly. Carnets are rejected for false declaration of the value of the goods, and a false carnet value can result in seizure or confiscation as well as fines.
SOURCES · ZATCA (news release, 2 June 2024; Guideline on Temporary Admission under the ATA Carnet); ICC / national guaranteeing association country information for Saudi Arabia.
The period, and the penalty for overstaying
Goods brought in under the carnet system may remain in the country for up to six months. The temporary admission period may be extended on the terms set out in ZATCA’s guideline.
Miss the final date of re-exportation and a penalty of SAR 1,000 becomes payable for every week or part-week past the deadline, up to a ceiling of 20% of the carnet value. Goods not re-exported at all, for whatever reason, become subject to import duties, taxes and penalties under the Common Customs Law.
Build the re-export into the project plan, not into the closing checklist. An exhibition that overruns by three weeks has already cost SAR 3,000 in penalties before anyone has noticed.
SOURCES · ZATCA; ICC national guaranteeing association country information for Saudi Arabia.
Rules that apply either way
- Prohibited goods may not be admitted into or cross Saudi territory, temporary admission or not.
- Restricted goods still need the competent authority’s approval — the beneficiary or its representative must complete those procedures with the relevant Saudi authority.
- Goods under temporary admission may be released for local consumption with ZATCA’s approval, on payment of the duties and taxes.
- VAT is suspended on goods placed under a customs duty suspension arrangement, and ZATCA may require a cash or bank guarantee for the VAT that would become due on release.
- Pre-clearance may be requested under ZATCA’s controls regulating customs procedures.
SOURCES · ZATCA, Guideline on Temporary Admission according to the Temporary Admission Carnet (ATA); ZATCA Guideline on Imports and Exports under VAT Provisions.
Official sources
- ZATCA — temporary admission using an ATA carnet ↗
- The mandatory pre-approval service, with the user manual.
- ZATCA — ATA carnet guideline ↗
- ZATCA’s own guideline on temporary admission procedures under the Istanbul Convention.
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
Does Saudi Arabia accept ATA carnets?
Yes. ZATCA has accepted ATA carnets for the temporary import of goods at all land, sea and air customs points since 1 June 2024, under the Istanbul Convention on Temporary Admission. The Federation of Saudi Chambers is the national guaranteeing association.
What can be brought in on an ATA carnet?
Goods for display or use at exhibitions, fairs and meetings, commercial samples and professional equipment. Sports equipment is excluded.
Do I need approval before arriving with a carnet?
Yes. ZATCA operates a mandatory carnet pre-approval procedure, free of charge, lodged through its temporary admission e-service. Carnet holders must obtain it before clearance.
How long can goods stay under temporary admission?
Goods brought in under the carnet system may remain for up to six months, with extension possible on ZATCA’s terms.
What is the penalty for not re-exporting on time?
SAR 1,000 for every week or part-week past the final date of re-exportation, capped at 20% of the value of the goods. Goods never re-exported become liable to import duties, taxes and penalties under the Common Customs Law.
What if my goods do not qualify for a carnet?
Ordinary temporary admission is available, with the importer providing a guarantee directly to ZATCA. Note the administrative deadline: the guarantee must be reclaimed within six months of re-export, or an extension requested, or it becomes non-refundable.
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