How Saudi customs valuation works
Saudi customs charges are calculated on the CIF value of your shipment — the Cost of goods, plus Insurance, plus Freight to the Saudi port. Both customs duty and VAT are based on this value, which means your shipping cost increases your tax base.
ZATCA (the Zakat, Tax and Customs Authority) administers both customs and VAT. All imports are declared electronically, and documentation mismatches are the main cause of holds and revaluations.
