KSA’s Zakat, Tax, and Customs Authority (“ZATCA”) has released the “Draft Controls Governing Customs Procedures” for public consultation on the Istitlaa portal. The document provides detailed information about customs procedures for importing and exporting goods. Its primary purpose is to clarify all customs-related operations and to unify the guidelines under the authority of the Tax Authority’s Director General. Highlighted provisions from the Draft Controls include:

- Required documentation for importing goods.
- Inspection procedures for goods.
- Goods exempt from customs duties.
- Conditions under which goods can enter the state without customs duties or be reclaimed by the competent tax authority.
- Circumstances leading to the seizure of goods by the competent tax authority.
This document is of significant importance to stakeholders in the customs sector. Interested parties are urged to share their feedback during the Public Consultation period, which ran from 28 September to 28 October 2023.