Custom duty drawback, exemption; tax credits and exemption
1. Custom duty drawback
Refund to importers/ exporters of raw material imports that are processed in Saudi Arabia and re-exported as more finished products
Main Conditions
- Importer to inform Customs at the point of entry on raw materials for manufacturing
- Importer to provide the Customs
- Import Declaration
- Receipt for payment of duty
- Certificate of Origin
- Copy of the invoice to the buyer certified
Responsible Entity
Saudi Customs
2. Custom Duty Exemption
Exemption on authorized imports for industrial establishments (e.g., materials, equipment, machinery)
Main Conditions
- Available only if local supply does not exist or the local supply is not up to the specifications of the manufacturers
Responsible Entity
- Ministry of Commerce and Investment
3. Tax Incentives
Up to 50% tax credit on Saudi national worker's payroll and training cost for 10 years
Main Conditions
Available in specific regions :
- - Hail, Northern Border, Jazan, Al-Jouf, Najran, Al-Baha
Number of employees >5 :
-
- either technical or administrative jobs
- contract time not less than 1 year
Capital >1M SR.
Responsible Entity
Industrial Clusters
