KSA National Rules of Origin: Guideline to Procedures

KSA National Rules of Orgin

KSA National Rules of Origin: Guideline to Procedures
Guideline to Procedures to issue Origin Reports

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


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


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.


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.

Contact Us

Markus Susilo
Markus Susilo
Partner- Payroll and Indirect Tax
Michel Ruitenberg
  Partner DIFC - Indirect Taxes