KSA National Rules of Orgin

The Zakat, Tax and Customs Authority ("ZATCA") published a guideline to Procedures to issue Origin Reports under the KSA National Rules of Origin ("Guide").

Who?

If a GCC producer exports goods to the Kingdom of Saudi Arabi (KSA) and wishes to avail the customs duty exemption, the producer is required to obtain an Origin Report issued by a Chartered Accountant.

The guideline is relevant for:

• GCC Producers of goods exporting to KSA 
• Charted Accountants to issue the Origin Report

What?

The guide issued by ZATCA sets out detailed procedures for the issuance of the Origin Report:

• Asssurance procedures to be performed by the Chartered Accountant.
• The roles and responsibilities for the Producer and Chartered Accountant.
• Information to be collected by the Chartered Accountant.

How?

The GCC Producer should submit information to the Chartered Accountant (amongst others):

• Prepared Product Information Declaration Form per good variant.
• Bill of Materials relevant to the Product.
• Proof/s of occupancy of current production facility/ies.
• Nationalization certificate issued by competent authority.
• Other supporting documents regarding origin status and value of the raw materials used in production.

How to provide reasonable assurance by the Chartered Accountant:

• ZATCA sets out the minimum procedures for assurance in the guide.
• The expected content of the Origin Report is also provided by the guide.

Key Takeaways

• GCC producers should assess the need to obtain an Origin Report from a Chartered Accountant.
• The Chartered Accountant should follow the assurance procedures of the guideline to provide an Origin Report which is acceptable for ZATCA.

How can we help?

• Assess whether the GCC Producer meets the requirements to benefit from the customs exemption in the KSA.
• As Crowe qualifies as Chartered Accountant, we can support GCC Producers in Obtaining the Origin Report.