Do I Pay VAT on Imports to Saudi Arabia?

Yes, VAT can apply to goods imported into Saudi Arabia, including personal shipments and packages arriving from outside the GCC Council Territory. Under Article 43 of the Saudi VAT Implementing Regulations, VAT is collected on imports upon entry into the Kingdom, and the Customs Department is responsible for collecting this tax at the border.

For registered businesses, Article 43 requires a Taxable Person to provide their Tax Identification Number (TIN) to Customs at the point of import. Registered businesses may also apply under Article 44 to defer payment of import VAT through their periodic Tax Return rather than paying it upfront at customs, which can help with cash flow.

For individual expats importing personal items — such as household goods when relocating or online purchases from overseas — VAT at 15% may be assessed on the customs value of the goods. The exact amount depends on the declared value and any applicable customs duties. It is advisable to keep receipts and documentation for imported goods, and to check with your shipping provider or Saudi Customs (Zakat, Tax and Customs Authority — ZATCA) for any applicable exemption thresholds on personal imports.