GTL Summary:

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: 3839-article-32
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 32 - Exports of Goods from the Kingdom
Last updated at: 2025-11-27 14:38:44 UTC

Chapter 6 - Zero-Rated Supplies

Article 32 - Exports of Goods from the Kingdom

  1. For the purpose of applying the zero-rate to an Export of Goods from the Kingdom to a place outside of Council Territory, the Supplier of those Goods must retain evidence that the Goods have been transported from Council Territory within ninety (90) days of the Supply taking place.

  2. A Taxable Person who does not have evidence that the Goods have been transported from Council Territory may not treat the Goods as being exported outside of Council Territory after ninety (90) days of the Supply taking place.

  3. For the purposes of this Article, evidence of the Goods being transported outside of Council Territory must include at least each of the following:

    1. export documentation issued by the Customs Department or equivalent Department of another Member State, showing the Goods being formally cleared for export on behalf of the Supplier or Customer of that Supply,

    2. commercial documentation identifying the Customer and the place of delivery of the goods,

    3. transportation documentation evidencing the delivery to, or receipt of goods outside of Council Territory.

  4. The Authority may reject the documentation held by a Taxable Person in cases where this documentation does not sufficiently evidence the Goods being transported outside of Council Territory. In these cases, the Supply will be treated as being made without export from Council Territory until such evidence is later obtained.

  5. A Supply of Goods which is treated as made after the export formalities have been completed will also be subject to the zero rate, provided the Supplier obtains the commercial and transportation documentation prescribed by the third Paragraph of this Article to evidence the transportation of the Goods outside of Council Territory, within the time limit prescribed by the first Paragraph of this Article.

  6. All re-exports of movable Goods that were temporarily imported into the Kingdom for repairs, renovation, modification or processing are subject to the same evidential requirements as prescribed by this Article.

  7. [Repealed][40]

Footnotes

[40] Paragraph (7) of Article 32 was deleted pursuant to the decision of the Board of Directors of the Zakat, Tax, and Customs Authority No. (01-06-24) dated 17 Jumada al-Awwal 1446 AH, corresponding to 19 November 2024 AD.
Prior to the deletion, the title read as follows:
'The Supply of Goods situated in the Kingdom while subject to a customs duty suspension regime, in accordance with the Unified Customs Law, will be treated as zero-rated subject to sufficient evidence being provided by the Supplier as to the location of the goods at the time of their Supply.'

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