1First Edition | May 2026

Completion of Customs Procedures for Beneficiaries Customs clearance for goods imported under an ATA Carnet shall be carried out by the owner, their representative, or a licensed customs broker. 7. General Requirements and Provisions for Temporary Admission Temporary admission of goods under an ATA Carnet shall be carried out in accordance with the annexes of the Convention approved by the Kingdom of Saudi Arabia as of the date of this Guideline’s issuance or those approved in the future, taking into account the Kingdom’s reservations to the Convention. The Authority may request additional documents or supplementary guarantees in accordance with the provisions of the Convention. Materials and items cleared under temporary admission may not be used, allocated, or disposed of for purposes other than those for which they were imported and declared in the submitted data. Any shortage discovered upon the re-exportation of goods cleared under temporary admission shall be subject to the customs duties and taxes due at the time of entry, without prejudice to the Authority's right to impose fines in accordance with the Common Customs Law and its Implementing Regulation. Goods entered may be re-exported or transited in accordance with the procedures outlined in the Unified Guide for Customs Procedures at First Points of Entry in GCC Countries. Taxable Persons may perform pre-clearance of goods according to the procedures outlined in the "Regulations Governing Customs Procedures" issued by Administrative Resolution No. (28624) dated 23rd Dhu al-Qi‘dah 1445H. Prohibited goods are not allowed to enter or transit through the territories of the Kingdom of Saudi Arabia. The concerned party or their representative must complete all regulatory procedures regarding restricted goods with the competent authorities in the Kingdom. Goods may be placed into local consumption after obtaining approval from the Authority. The duration of temporary admission may be extended in accordance with the periods specified in Section (4). The right to the temporary admission procedure may not be transferred to any other person except after obtaining the Authority’s approval. 8. Cases of Termination of Temporary Admission Customs clearance for goods imported under an ATA Carnet shall be carried out by the owner, their representative, or a licensed customs broker. Re-exporting the entered goods. Transferring the goods to one of the customs duty-suspension situations. Placing the goods into local consumption. Expiry of the statutory period for temporary admission. 9. Obligations upon Termination of Temporary Admission Upon the termination of the temporary admission status, the Taxable Person must complete all regulatory procedures corresponding to the specific case of termination. 10. Violations and Penalties Fines for violating temporary admission procedures are as follows: A fine not exceeding twice the customs duties and not less than the amount equal to them for any customs declaration (export or re-export) that would result in the unjustified recovery of customs duties or the illegal discharge of goods entered under the temporary admission status. A fine not less than 500 SAR and not exceeding 10,000 SAR for submitting the necessary certificates to discharge or settle temporary admission declarations in violation of the conditions specified by the Director General, in accordance with Article (68) of the Law. A fine of 1,000 SAR (or the equivalent in other GCC currencies) for each week of delay or part thereof, provided the total fine does not exceed 20% of the value of the goods, for delays in re-exporting goods entered under temporary admission after the period specified in the customs declarations has expired. A fine not exceeding twice the customs duties and not less than the amount equal to them for disposing of goods that are under duty suspension for purposes other than those for which they were entered, or for substituting them without the approval of the Customs Administration and payment of the due customs duties. 11. Annexes Goods may be imported temporarily into the Kingdom under an ATA Carnet according to the following table: Annex Goods B.1 Goods intended for display or use at exhibitions, fairs, meetings, or similar events. B.2 Professional equipment. B.3 Containers, pallets, packing materials, samples, and other goods imported in connection with a commercial operation. B.5 Goods imported for educational, scientific, or cultural purposes. 12. Contact Us Please visit our website zatca.gov.sa or call us on 19993. 13. Frequently Asked Questions (FAQs) 1. What is the Guaranteeing Authority for the ATA Carnet in the Kingdom of Saudi Arabia? The Federation of Saudi Chambers. 2. What is the Issuing Authority for the ATA Carnet in the Kingdom of Saudi Arabia? The Federation of Saudi Chambers is the Issuing Authority. It also has the right to authorize subsidiary chambers of commerce and industry within the Kingdom. 3. What is the procedure for applying for temporary admission of goods under an ATA Carnet? Through the Authority’s website (click here). Scan this code to view the last version and all published documents Or visit the website zatca.gov.sa