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