1First Edition | May 2026

About this Guideline This Guideline serves as an instructional reference to clarify the procedures for temporary admission under the ATA(1) Carnet system. 2. Key Definitions The following terms and expressions, wherever they appear in this Guideline, shall have the meanings assigned to them below, unless the context requires otherwise: 1.  The Authority : Zakat, Tax and Customs Authority (ZATCA). 2.  Common Customs Law (The Law) : The Common Customs Law of the Gulf Cooperation Council (GCC) States, issued by Royal Decree No. (M/41) dated 03/ 11/ 1423 H corresponding to (6 January 2003). 3.  Implementing Regulation : The implementing Regulation of the Common Customs Law, issued by Ministerial Resolution No. (2748) dated 25/11/1423 H corresponding to (28 January 2003). 4.  The Convention : The Convention on Temporary Admission (the "Istanbul Convention"). 5.  Taxable Person: Any natural or legal person subject to the Common Customs Law and its Implementing Regulation. 6.  Guaranteeing Institutions Group: A group of guaranteeing institutions managed by an international organization to which the guaranteeing institutions are affiliated. (1) ATA is a combination of the French ‘Admission Temporaire’ and English ‘Temporary Admission’ 7.  International Organization: The organization to which national institutions, authorized to guarantee and issue temporary admission documents, belong. 8.  Guaranteeing Institution: An institutions approved by the Authority to guarantee customs duties, indirect taxes, and any other amounts, provided that the Institutions is linked to the Guaranteeing Institutions Group. 9.  Issuing Institutions: An institutions approved by the Authority to issue temporary admission documents, directly or indirectly linked to the Guaranteeing Institutions Group. 10.  Guideline: The Guideline for Temporary Admission under ATA Carnet 11.  Temporary Admission Documents: An international customs document accepted as a customs declaration that identifies goods, including means of transport, and includes an internationally valid guarantee to cover import duties and taxes. 12.  ATA Carnet: The temporary admission documents used for the temporary admission of goods, excluding means of transport. 13.  Customs Duties: The amounts collected on goods in accordance with the provisions of the Common Customs Law. 14.  Indirect Taxes: Taxes paid upon importation, such as the Value Added Tax (VAT) and Excise Tax, in accordance with the tax laws in force in the Kingdom. 15.  Customs Declaration: The goods statement or declaration submitted by the owner of the goods or their representative, identifying the distinctive elements and detailed quantities of the declared goods in accordance with the Common Customs Law. 16.  Customs Broker: Any natural or legal person licensed to practice customs clearance work on behalf of others. 17.  Prohibited Goods: Goods that the state prohibits from being imported or exported based on the provisions of the Common Customs Law or any regulations or resolutions issued by the competent authorities in the state. 18.  Restricted Goods: Goods whose importation or exportation is restricted under the provisions of the Common Customs Law or any regulations or resolutions issued by the competent authorities in the state. 19.  Fasah Platform: An electronic platform through which import and export procedures are conducted. 20.  Delivery Permission: A document issued by the carrier at the request of the shipper upon receipt of the goods, detailing transport data and conditions. 21.  Bill of Lading: A document or contract issued by the carrier (shipping line) or shipping agent to the owner of the shipped goods, acknowledging receipt of the goods for shipment and detailing the items being shipped, their origin, and their destination. 22.  Manifest: A document containing a comprehensive description of the goods loaded on various means of transport. 3. Temporary Admission Documents