Customs Deposit Zones

Operating enterprises, importers, and exporters can deposit products in "deposit zones" under a customs duty, tax, and limitation suspension arrangement, according to the Zakat, Tax, and Customs Authority ("ZATCA"). This procedure aids in the smoother operation of the import and export processes, as well as the overall enhancement of trade flows in Saudi Arabia.

The deposit zone is a location controlled by the competent customs agency and managed by the corporation that operates the deposit zone, where items are placed under customs duty, tax, and restriction suspension arrangements for a variety of regional importers and exporters.

The following zones are currently operational under this system:

• LogiPoint (Jeddah)
• Eastern Entrance (Dammam)
• Saudi Development and Re-Export Services Company, a Saudi company that provides development and re-export services (Dammam)

You can access Law including Guidelines, Cabinet & FTA Decisions, Public Clarifications, Forms, Business Bulletins for all taxes (Vat, Excise, Customs, Corporate Tax, Transfer Pricing) for all GCC Countries in the Law Section of GCC FinTax