Guideline on

About this Guideline The Common Customs Law for the Cooperation Council for the Arab States of the Gulf was issued by Royal Decree No. (M/41) dated 3rd Dhu al-Qi‘dah 1423 AH/ 6th January 2003 G. Its provisions address goods exempted from customs duties, including the exemption of diplomats and those of similar status from customs duties. Such exemption is one of the privileges and immunities granted to them under international agreements to which the Kingdom is a party. This Guideline aims to clarify the mechanism and procedures for customs duty exemptions for diplomats and those of similar status regarding goods imported into the Kingdom of Saudi Arabia. It also outlines the required supporting documents in accordance with the provisions of the Law and its Implementing Regulation, ensuring that diplomats can perform their official duties without encountering any obstacles. 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. Import: Bringing goods and commodities into the Kingdom from the country of origin via land, sea, or air, in accordance with the provisions of the Common Customs Law. 4. Diplomats and Those of Similar Status: Members of diplomatic and consular missions, delegations to international and regional organizations, and employees of regional and international organizations accredited by the Ministry of Foreign Affairs who have customs duty exemptions under international agreements to which the Kingdom of Saudi Arabia is a party. 5. Goods: Any natural substance, or animal, agricultural, industrial, or intellectual product. 6. Customs Duties: Amounts collected on goods in accordance with the provisions of the Common Customs Law. 7. Manifest: A document containing a full description of the goods carried on various means of transport. 8. 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.