KSA New National Rules of Origin


On 02 July 2021, the Saudi Arabian Minister of Finance issued Ministerial Decree No. 3852 introducing a new set of national rules of origin to benefit from the GCC preferential treatment.

Products of non-national origin considered as of national origin

≥ 40%

  • Local content added value of the product.*

≥ 25%

  • National (i.e., local workforce of the GCC manufacturing entities.*

< 15%

  • Value of materials of non-national origin in the group

Conditions for verification of rules of origin

  • Submission of a cash or bank guarantee covering the value of customs duties and other taxes.
  • The cash or bank guarantee may be refunded within 90 days from the date of release of the good.

Minimum documents for refund of cash

  • Valid certificate of origin issued by the competent authority
  • Invoices for the goods duly certified by the customs authority in the expert country
  • Value added percentage according to the national rules of origin
  • CPA report from the country of origin with a licensed and certified branch operating in KSA
  • Emiratisation for industrial establishments documented by the competent authority in the country of origin
  • Any other document required by the authority

Key Takeaways

  • Identify if the products can be considered as of national origin to benefit from the preferential treatment.
  • Ensure that the certificate of origin and the value-added certificate are obtained on time.
  • Ensure that refund is filed within 90 days from the date of release of the goods

Contact Us

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