Article 43 - Collection of Tax on Imports on Entry to the Kingdom

Upon importation of Goods, a Taxable Person must provide his Tax Identification Number to the Customs Department.

The Customs Department will issue a statement to a Taxable Person for each month in which Imports of Goods are made by that Taxable Person, showing the value of Goods imported and the value of Tax collected thereon. This statement may be made available electronically.

The Tax due on the Import of Goods shall be payable on the Import date; Saudi Customs shall be responsible for collecting such Tax as per Customs' procedures. In exceptional cases, where there is no deferral of payment of Import Tax due such that the Taxable Person makes a payment through their Tax Returns pursuant to Article 44, the Board may set the date on which Tax due on Imports is payable, provided that such date is no later than thirty (30) days after the date of Import, and may also set forth the procedures, terms and conditions necessary to implement this provision, in coordination with Saudi Customs.^[65]